Jurnal Aplikasi Bisnis
Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially concerning the field of application from accounting, management, and banking. The process of manuscript submission is open through the year. All submitted manuscript will be screened with peer review and editorial review before they are accepted to publish. JABIS is open to the public, which means open to all readers and academics who want to search for business applied research.
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<![CDATA[Pengaruh Investment Opportunity Set dan Ukuran Perusahaan Terhadap Hubungan Antara Free Cash Flow dengan Kebijakan Hutan ]]>
<![CDATA[Marfuah -]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art4
<![CDATA[The main purpose of this study is to empirically examine the moderating effect of Investment Opportunity Set (ICS) and company size on the relationship between free cash flow to debt policy. The test results of the 159 samples were selected for sampling purposed the observation period 2006 to 2011 managed to support the first hypothesis which states that firms with lower ICS, free cash flow has a positive relationship with debt policy and the second hypothesis that the large companies, free cash flow has a positive relationship with debt policy. Tests on the three independent variables that allegedly could be used to reduce agency cost, the managerial ownership variables, the dividend payout ratio, and institutional ownership showed no significant results. While ROA as a control variable in this study showed a significant negative effect on the debt. This indicates that the greater the company's ability to generate profits, the company is likely to reduce its debt, as more internal funds available for investment company. The results of this study useful for investors to understand the behavior of corporate management in Indonesia in managing free cash flow is usually a conflict between shareholders and managers of the company. On companies with low levels of ICS, the management company will tend to increase the debt when the company generated free cash flow is high. Free cash flow problems are also more pronounced in the large company; the company's management will tend to increase the debt when the company generated free cash flow is high. Thus investors should consider the variable growth opportunities and the size of the company if the company will invest in companies with high free cash flow.]]>
<![CDATA[Analisi Kepuasan Nasabah Pada PT. Bank Tabungan Negara (Persero) Tbk. Kantor Cabang Syariah Yogyakarta ]]>
<![CDATA[Aidha Trisanthy]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art10
<![CDATA[Complex competition in syariah' banking industries requires each player in that sector to sharp strata in order to win the rivalry, particularly on how to satisfy their customer. This study intends to investigate customer satisfaction in BIN syariah Yogyakarta using six elements specifically compliance, assurance, reliability, tangible, empathy and responsiveness. The result shows that the customers satisfy only on two dimensions explicitly compliance and dimension while in four other aspects (reliability, tangibles, empathy and responsiveness) they feel unsatify. It means that there is a negative gap between service quality that BTN given and their customers perception.]]>
<![CDATA[Faktor Eksternal dan Faktor Internal yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Wenny Hartanti Putri]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art5
<![CDATA[This study aims to analyze whether Time Pressure, Risk Audit, Materiality, Procedures Review and Control of Quality, Supervision Measures, External Locus of Control and Self Esteem auditor effect on premature sign off audit procedures. Data collection was conducted by giving questionnaires to auditors working in KAP Yogyakarta. The method of data analysis is validity and reliability testing, hypothesis testing by means of logistic regression analysis and Friedman test. Hypothesis testing is first performed using the Friedman test and the second to the eighth hypothesis using logistic regression. Friedman test showed that there is a priority order audit procedure that are likely to be abandoned. From the results mean rank from Friedman test indicates that the use of information management assertion is a procedure that is often to be abandoned, while the physical examination is the procedure most often to be abandoned. From the logistic regression showed that time pressure, review and quality control procedures, supervision measures, external locus of control and self-esteem have a significant effect on premature sign of audit procedures. But the audit risk and materiality has no affect the premature termination of audit procedures.]]>
<![CDATA[Pengaruh Kualitas Jasa Terhadap Tingkat Kepuasan Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (PPAk) ]]>
<![CDATA[Suwaldiman -]]>;
<![CDATA[Afuan Fajrian Putra]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art6
<![CDATA[This research examines whether there are any differences among the service quality against the satisfaction of PPAk students; and tests the impacts of service quality to the students' satisfaction. Service quality is represented by reliability, responsiveness, assurance, empathy, and tangible. This research is conducted to the students who are undertaking accounting profession education in UII, UGM, STIE YKPN and Sanata Darma of University.Purposive sampling is employed in which 100 samples were distributed and 87 of those are processed. Based on the paired samples T Test and multiple linear regression analysis, this research reveals that there are no differences found among the service quality against the satisfaction of PPAk students. In addition, reliability, responsiveness, empathy^ and tangible affect positively to the students' satisfaction. However, assurance does not affect positively to the students *satisfaction.]]>
<![CDATA[Analisis Faktor - Faktor yang Mempengaruhi Pengembalian Pinjaman Bmt di Kecamatan Ngaglik Tahun 2012 ]]>
<![CDATA[Unggul Priyadi]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art1
<![CDATA[This study aims to determine the profile of debtors and to analyze the changes of the variables that affect the probability of loan repayment by the customer. The data are obtained from questionnaires which distribute to four BMTs in Ngaglik namely BMT Al-Ikhwan, BMT Agawe Makmur, and BMT Partner Ummah Welfare. Logistic regression Hosmer and Lemeshow Goodness value Off Fit Test and R2 Kerke Nagel concluded that the income variable has a positive and significant effect, the variable of interest has a negative influence, the kind of work has a positive impact, and general customer District of BMTN ngaglik has a good chance against repayment of BMT Keywords: BMT, Loan, Logistic Regression, Sharia.]]>
<![CDATA[Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia pada Tahun 2006 sampai dengan 2008) ]]>
<![CDATA[Umi Sulistiyanti]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art7
<![CDATA[This research was aimed to examine the influence of corporate social responsibility disclosure to company performance. Corporate social responsibility disclosure needs to be done as a form of communicating the social and environmental impacts of the economic activity of the organization's special interest group, to society as a whole. The sample used was 10 Manufacturing Companies listed on BEI that done CSR disclosure in their annual reports for three years (Year 2006 to 2008). This study concluded that: (I) Testing simultaneously found a significant influence on the disclosure of corporate social responsibility to the ROA, ROE, but had no effect on CAR. (2) The influence of corporate social responsibility disclosure to the CAR through ROE as a intervening variable, but had no effect on ROA as intervening variables.]]>
<![CDATA[Pengaruh Regional Spillover Terhadap PDRB Daerah istimewa Yogyakarta Tahun 1996-2010 ]]>
<![CDATA[Dityawarman El Aiyubbi]]>;
<![CDATA[Diana Wijayanti]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art2
<![CDATA[This study intends to determine effect of spillover regional to PDRB in Yogyakarta form the year 1996 to .2010. Yogyakarta has a very distinctive characteristics compared to other regions with the relatively low economic growth. As many as 15 years, time series data used in this research that are consisted coninvestment, employment. Another data are number of economic data representing the industrial area variables, such as PDRB data of Klaten, Purworejo, Wonogiri, and Magelang Regency which represents spillover regional. The model is estimated using OLS (ordinary least squares). The results of the analysis of regional economic variables shows that the labor quantity is a significantly positive to PDRB of Yogyakarta, while investment and the number of industrial- are not significantly affect PDRB, the investment variable in PMA and PMDN data, turn out these investment flows occur in many activities that do not impact on the PDRB. While from the spillover of regional variables, it shows that only regencies that have similar economic characteristics that significantly influence the PDRB of Yogyakarta.]]>
<![CDATA[Analisis Pergerakan Harga Saham untuk Mendeteksi Adanya Noise Atau Kedatangan Informasi di Bursa Efek Indonesia ]]>
<![CDATA[Kartini -]]>;
<![CDATA[Kurnia Yuspita]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art8
<![CDATA[This study aimed to test the presence of noise or the arrival of information between non-trading period returns and trading period with prior periods. The data used are secondary data from the companies listed in LQ45for 2009 and 2011. The sample in this study wasl03 companies. Analysis tools used to test the hypothesis is auto correlation. Results of this study indicate that the price movement of shares between non-trading period and the period of trading in the stock exchanges in Indonesia caused by noise and arrival information. Correction caused by the noise made during the trading period. Based on company size, sales volume up and down market conditions, the price correction caused by the noise made during the trading period. Unless quintile based on trading volume, because the price correction caused by the noise made during non-trading periods.]]>
<![CDATA[Model Penerimaan User Dalam Implementasi SAP (Systems Application and Product) dengan Menggunakan Model UTAUT ]]>
<![CDATA[Dermawan Hambara Kusuma]]>;
<![CDATA[Abriyani Puspaningsih]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol15.iss9.art3
<![CDATA[This study aims to analyze the SAP ERP system acceptance model using "Unified Theory of Acceptance and Usage of Technology" (UTAUT). UTAUT model identifies four factors driving acceptance as an independent variable performance expectation (performance expectancy), effort expectancy (effort expectancy), social influence (social influence) and supporting conditions (facilitating conditions). In addition to the four factors of the UTAUT model, this study adds Anxiety as independent variables. As dependent variable is a symbolic adoption that measures user acceptance and attitude in using the system (attitude toward system use) as an intervening variable between the independent variables and the dependent variable. Based on 39 samples taken from the Islamic University of Indonesia Yogyakarta concluded that the model of acceptance of the SAP system with the case of this study, there are four factors that influence the acceptance of performance expectations, business expectations, anxiety, and attitudes shown to affect user acceptance by the SAP system. While the influence of social, managerial intervention and support conditions are not shown to affect user acceptance by the SAP system.]]>
<![CDATA[Pengaruh Gaya Penggunaan Anggaran, Kompleksitas Tugas, Kompleksitas Organisasi dan Dukungan Manajemen Terhadap Hubungan Strategi Cost Leadership dan Peningkatan Kinerja di PT Perkebunan Nusantara XI (Persero) ]]>
<![CDATA[Suwandhi -]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
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DOI: 10.20885/jabis.vol15.iss9.art9
<![CDATA[This study aims to examine whether the program of cost leadership affects the labours’ performance of PT Perkebunan Nusantara XI (Persero). Contingency approach is widely used by researchers to determine whether the success of the companies affected by the cost leadership strategy and always have the same effect in each condition. To explain these effects, this study uses four contingency factors, the use of budgets, task complexity, organizational complexity and management support in cost control program in PT Perkebunan Nusantara XT (Persero). The method of data collection is survey methods by using Moderated Regression Analysis (MRA) to test the hypothesis. The results of the study is that budget, task complexity, organizational complexity and management support is not a moderating variable that can strengthen the relationship between cost leadership programs and the improvement of performance in PTPTPNXI (Persero). The results of this study are expected to contribute to the practitioners and to anticipate factors that may affect the company's performance. For academics, these are to explain, how, when, and where the use of the budget, the task complexity, the organization complexity and management support required in order to improve relationship between cost leadership program and the organization success influenced by different conditions.]]>
