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INDONESIA
Jurnal Aplikasi Bisnis
Published by Universitas Islam Indonesia
ISSN : 14114054     EISSN : 25793217     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Volume 16 Nomor 9, September 2014" : 8 Documents clear
Peran Dana Perimbangan Terhadap Kemiskinan di Provinsi Bali Arie Ismail; Abdul Hakim
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art8

Abstract

This study analyzed the impact of balanced funds that consist of the Revenue Sharing (DBH), General Allocation Fund (DAU), and the Special Allocation Fund (DAK), population, level of education and health to the amount of poverty in the province of Bali. This study is a panel data analysis consists of nine districts or cities in 2006-2011. The results showed that DBH, DAU, education, and health have negative effects to the amount of poverty and population has no correlation with the poverty.
Analisa Kritis Terhadap Praktek Accounting Creative dalam Perusahaan yang Berbudaya Syariah (Studi Kasus pada Layanan Kesehatan yang Berbudaya Syariah) Wirawan Hardinto
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art3

Abstract

There are some factors that influence the corporation on to do creative accounting. They are financial statement users who tend to see only on the net income at income statements, flexibility in Financial Accounting Standard and the cultural who have an influence to all elements in the organization. Accounting creative has variety interpretations, some interpret it positively, and the others negatively, in the positive interpretation, it's corporation activity who uses Accounting technic and policy to achieve a corporation's result, or legal technic based on accounting rules or accounting standard. In the corporate culture contexs, creative accountings is an important management instruments which can be infiuenced by corporate culture.Corporation has some motivations, while running the creative accounting, they are politic motivation, tax, bonus, loans and CEO replacement. This paper focuses on how the form of accounting creative's practice in the corporation which has cultural based on shariah. In the shariah cultural corporation, accounting creative's practice adopts a legal technic which based on accounting rules or accounting standard.
Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan dan Loyalitas Konsumen di OMI Market Karya Nuklida Yogyakarta Budi Astuti; Abkhoro Fasta Wantono
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art4

Abstract

This study entitled "The Effect of Service Quality and Satisfaction Confidence Against Consumer Loyalty". The purpose of this study was to clarify whether service quality has a effect on customer satisfaction, explain whether service quality has a effect on consumer loyalty, explain whether customer satisfaction has a influence on consumer loyalty, explain whether consumer confidence has a effect or customer satisfaction and to clarify whether consumer confidence has a effect on consumer loyalty. Data used in this study is the type of quantitative data , while the methods for collecting data to measure variables is to use a questionnaire with the help of a computer program SPSS for Windows Evaluation version 17:00 and the results of data analysis using SEM. The results of the analysis of the Structural Equation Model (SEM) showed that the variables of service quality has a significant influence on customer satisfaction and customer loyalty, customer satisfaction variables have a significant influence on consumer loyalty and consumer confidence variables have a significant influence on customer and customer loyalty.
Persepsi Mahasiswa Terhadap Kualitas PSAK No.22 (Revisi Adopsi 2010) Hasil Adopsi IFRS Isti Rahayu; Redita Oksadila
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art1

Abstract

This research aims to reveal the quality perceive oj PSAK 22 (revised 2010), it also tests whether there are any differences in quality perceive of PSAK 22 (revised 2010) between students who have read and have not read it. PSAK 22 (revised 2010) resulted in the Adoption of IFRS. The research objects are the students of Accounting Department of Economics Faculty of Universitas Islam Indonesia who have Undertaken subjects of Advanced Accounting and Business Combination Accounting. The study proves that the students perceive the quality of PSAK 22 (revised 2010) do not meet the qualitative criteria of accounting standards. In addition it also shows that there are differences in quality perceive of PSAK 22 (revised 2010) between students who have read and have not read it.
Pengaruh Mekanisme Corporate Governance, Bonus Plans, Debt coveant dan Ukuran Perusahaan Terhadap Manajemen Laba Marfuah Marfuah; Himawan Yogatama
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art5

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms, bonus plans, debt covenants andfirm size on earnings management. Corporate governance mechanisms in this study was measured using four variables, namely the concentration of ownership, independent commissioners, audit committee and auditor reputation. 93 samples cre selected by purposip sampling the observation period of 2009 through 2011.Four corporate governance variables thought to have a negative impact on earnings management, while the variable bonus plans, debt covenants and firm size has a positive influence on earnings management. Based on regression analysis found that the two corporate governance variables, namely the significant the level earnings concentration of ownership and auditor reputation as predicted negativeeffecton earnings management. This indicates that the high of concentration of ownership and auditor reputation, then the management measures will decrease. While testing the variable audit committee and independent commissioners found results inconsistent with previous predictions. The audit committee has a significant positive effect on earnings management, while independent dire commissioners has no significant negative impact on earnings management.The test results ofthe other three variables, namely bonus plans, debt covenants and the size of the company shows that the only variable bonus plans that have a significant positive effect on earnings management. Thh indicates that earnings management tends to occur in companies that have a bonus scheme, because managers tend to perform actions that manage earnings to maximize bonuses they receive.
Gender, Independensi Penampilan (IN - APPEARANCE), Pengalaman, Self-Efficacy dan Kinerja Auditor dalam Pembuatan Audit Judgement Dewi Maharani Kartika Untari; Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art2

Abstract

This study aims to test effect of gender, independence in appearance, experience, and self effiicacy on performance of auditors in making audit judgement. Sample of this study is auditor from audit firm in Yogyakarta and Solo. The instrument of this study is questionnaire which distributed directly to auditors. Data analysis with SPSS 17. The results show that gender, independence in appearance, and self-efficacy have an effect in making audit judgement.
Pengembangan Pariwisata Ekonomi Kreatif Desa Wisata Berbasis Budaya Sebagai Niche Market Destination (Studi Kasus Pengembangan Desa Wisata di Kabupaten Sleman) Lastiani Warih Wulandari
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art7

Abstract

This study purposed to describe tourism profile as a part of destination tourism. Cultural differences, together with asymmetry of the fruquent and transitory tourist-host contact, are the most important factor which influence interaction difficulties between tourist and host. Therefore, understanding of cross cultural tourist host contact and influence of the cultural background of tourist and host is the key feature for identification of the cultural potential for tourist-host interaction and the effect of this interaction on the overall tourist holiday satisfaction.
Kebijakan Hedging dengan Derivatif Valuta Asing pada Perusahaan Go Public di Indonesia Periode 2009-2012 Kartini Kartini; Rif'ad Adista Hasridha
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art6

Abstract

This study aims to test the Hedging Policy with Foreign Currency Derivatives Companies Go Public In the period 2009-2012 in Indonesia have hedging dependent variable, and independent variables consist of DER, ICR, MBV, LnTA and CR. The method in this study using a tool such as Regression Logit (Binary Logit) were further tested by assessing the feasibility of the regression model (Goodness of fit test) and a value R2 Karke Nagel. Testing the hypothesis in this research using multiple ways of testing, ie Simultaneous testing using Omnibus Test of Model Coefficients. Partial and testing employ the Wald statistical test method of logistic regression results. The result of the logit regression is used to determine how far influence the policy of hedging the company went public in Indonesia. The results of this study indicate that the independent variables consist of DER, ICR, MBV, LnTA and CR simultaneously affect hedging policy at the company went public in Indonesia. Partially ICR affect the hedging policy of the company went public in Indonesia, while DER, MBV, LnTA and CR had no effect on the hedging policy of the company went public in Indonesia.

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