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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 169 Documents
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The Vulnerability of Correspondent Banking on Money Laundering Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 7 Nomor 8, Juni 2008
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss8.art6

Abstract

Bank has important role in process of converting illicit money to be legal proceeds. Once opportunity appears, money launderer will take advantage of that situation. Generally, banks which have poor anti-money laundering control become the main priority for offenders to process laundering their illicit money. These typical banks are usually high risk engaged in criminal behaviour, because they do not know whether or not their clients are engaged in money laundering activities. Offenders in other countries also use those banks as correspondent banks where they may use in transferring money. Some preventive actions have been conducted by some banks of some countries to detect the patterns of money laundering to have good anti-money laundering control, such as the US and Australia by applying advances technologies, such as data mining technologies in identifying the patterns. However, applying those technologies is not enough for preventing money laundering activities due to the inherent weaknesses on it. Thus by having good anti-money laundering control is a compulsory for banking.
The Second Generation Data Mining Technology as an Audit Tool: A Challenge in Combating Money Laundering Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 7 Nomor 12, Januari 2009
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss12.art5

Abstract

Bank merupakan salah satu kunci elemen darl pencucian uang ilegal menjadi dana yang legal. Sekali kesempatan muncul, pihak yang melakukan pencucian uang haram akan memanfaatkan kondisi yang menguntungkan tersebut. Pada umumnya bank yang mempunyai pengendalian anti-pencucian uang yang lemah dan mempunyai kekurangan dalam penerapan teknologi pencegahan pencucian uang, menjadi sarana prioritas utama bagi para pelaku pencucian uang ilegal. Tipe bank-bank tersebut biasanya mempunyai resiko yang sangat tinggi sebab bank-bank tersebut sadar atau tidak sadar sudah menjadi bagian dari proses pencucian uang. Hingga saat ini berbagai tindakan pencegahan telah dilaksanakan oleh berbagai negara untuk melakukan audit terhadap pola-pola pencucian uang dengan menerapkan berbagai kemajuan teknologi, seperti generasi kedua data mining technology. Namun demikian aplikasi data mining technology ini tidak dapat menjamin sepenuhnya bahwa setiap pola-pola pencucian uanga tersebut dapat teridentifikasi karena masih mempunyai beberapa kelemahan, ditambah lagi dengan realita bahwa pelaku pencucian uang merupakan sebuah sindikasi akan terus berusaha mencari jalan keluar untuk mengantisipasinya.
ANALISIS PENGARUH PEMAKAIAN, KEPUASAN, DAN KETERLIBATAN KONSUMEN TERHADAP PERILAKU BERALIH MEREK PRODUK KONVINIEN KATEGORI PERAWATAN PRIBADI Budi Astuti
Jurnal Aplikasi Bisnis Volume 8 Nomor 1, Juni 2009
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol8.iss1.art5

Abstract

Penelitian dengan judul Analisis Pengaruh Pemakaian, Kepuasan dan Keterlibatan Konsiimen terhadap Perilaku Beralih Merek Produk Konvinien Kategori Perawatan Pribadi, dilakukan diKota Yogyakarla dengan melode sampling cluster quota convinience sampling. Penelitian ini bertujuan mengidentifikasi ada tidaknya pengaruh pemakaian, kepuasan dan keterlibatan konsiimen terhadap perilaku beralih merekserta ada tidaknya perbedaan pemakaian, kepuasan dan keterlibatan konsumen berdasar karakteristik jenis kelamin, usia, jenispekerjaan dan pendapatan.Variabel penelitian terdiri dari variabel dependent yaitu perilaku beralih merek dan variabel independent adalah pemakaian, kepuasan dan keterlibatan konsumen. Berdasarkan analisis regresi linier berganda, uji.F, dan uji t dapat disimpulkan bahwa baiksecara simultan maiipun parsial,ditemukan bahwa ada pengaruh antara pemakaian, kepuasan dan keterlibatan konsumen terhadap perilaku beralih merek iintuk produk konvinien kategori perawatan pribadi Idiusiisnya produk sabun mandi, pasta gigi dan sampho. Sedangakan hasil uji Kruskall Wallis menunjukkan tidak ada perbedaan pemakaian, kepuasan dan keterlibatan berdasar karakter. konsumen yang terdiri dari jenis kelamin, usia, jenis pekerjaan dan. pendapatan, baik untukproduk sabun mandi, pasta gigi maupun sampho.
Penyampaian Aspek Keperilakuan Akuntansi dalam Kurikulum Drajat Armono
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art5

Abstract

Behavioral Accounting as the subject began to be implemented in some universities. However there are some differences of opinin both the delivery and the willingness to put it into the college curriculum. This paper aims to provide an alternative way of delivering the behavioral aspects of accounting if the material is incorporated into the curriculum. Authors reasoned take the title as given that all of science will lead to behavioral in their respective fields. In other words, all areas would ultimately lead to behavioral aspects to better understand the essence of the exiting knowledge in the field.Accounting as a branch of science that need to understand the meaning behind each decision made by both individuals and organizations. By developing behavioral aspects, allows accounting to be learned up to the highest level in the world of education. This paper also provides an alternative behavioral development in the accounting curriculum, namely (1) Behavioral Accounting incorporated as a special course in the accounting curriculum, and (2) behavioral aspects or components incorporated as an integral part of any accounting course.
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.
KETEPATAN PEMBERIAN OPINI AUDITOR : SURVEY TERHADAP AUDITOR DI YOGYAKARTA Abriyani Puspaningsih; Noeroel Fadlilah
Jurnal Aplikasi Bisnis Volume 17 No. 2, Desember 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss2.art2

Abstract

This study aims to examine the accuracy of giving opinion by the auditor.  Factors that are expected to have an effect on the accuracy of the auditor's opinion are professional skepticism, experience, audit situation, expertise and workload. This research was conducted by survey method using questionnaires distributed to auditors working in the public accounting firm in Yogyakarta. The sampling technique using a random sampling. The results showed that the variables of professional skepticism and audit situation has significant positive effect on the accuracy of giving opinions by the auditor. There are three variables that do not have a significant effect on the accuracy of giving the auditor's opinion in this study, namely the experience, expertise, and workload. This is because the auditors who were respondents in this study are mostly junior auditor, with an educational background S1 is still a bit of experience, expertise and workload.
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) Suwandhi -
Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol15.iss9.art9

Abstract

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.
Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Transportation Seirices Go Public di Bursa Efek Indonesia Sri Mulyati; Muriir Halim Rosyadi
Jurnal Aplikasi Bisnis Volume 13 Nomor 9, September 2012
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol13.iss9.art6

Abstract

Thisstudy aimed to determine the effect ofvariables, consisting of Return on Assets (ROA), firm size, sales growth and the structure of the asset (asset structure) on the capital structure. Companies used in this study are Transportation Services companies, listed in Indonesia Stock Exchange for the period of2008-2010. Samples that meet the criteria to be investigated consist of 14 companies. An analytical technique used in this study is multiple regressions and hypothesis testing conducted partially and simultaneously. The analysis shows that simultaneously. Return on Assets (ROA), firm size, sales growth, and the structure of the asset (asset structure) significantly influence the company's capital structure. Partially, the firm size, and sales growth have a significantly positive effect on the capital structure while Return on Assets (ROA) and the structilre of the asset (asset structure) do not significantly affect company'scapital structure.
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.
S, Stratregi Strategi Pengembangan Sumber Daya Manusia Bank BRI Melalui BRI Corporate University : Studi pada BRI Corporate University Regional Campus Yogyakarta NUR ELLYANAWATI ESTY RAHAYU; DAMAR BUDI UTAMA
Jurnal Aplikasi Bisnis Volume 19 No. 1, Juni 2022
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol19.iss1.art4

Abstract

Penelitian ini bertujuan untuk menjelaskan pengembangan pendidikan bagi SDM di industri perbankan yaitu Bank BRI melalui BRI Corporate University. Salah satu indutri perbankan yang telah memiliki Corporate University adalah Bank BRI. Pendekatan yang digunakan peneliti adalah dengan deskriptif-kualitatif melalui sumber data primer dan data sekunder. Sampel yang diambil adalah BRI Corporate University Regional Campus Yogyakarta yang membawahi wilayah DIY dan Jawa Tengah. Metode pengumpulan data di lokasi penelitian terhadap objek yang diteliti dengan cara : 1) Interview atau wawancara kepada pejabat Bank BRI Corporate University Regional Campus Yogyakarta 2). Observasi, yaitu dengan melakukan pengamatan langsung ke berbagai kegiatan yang menjadi objek penelitian di Bank BRI Corporate University Regional Campus Yogyakarta. Hasil penelitian menunjukkan bahwa pengembangan pendidikan SDM melalui BRI Corporate University memiliki keunggulan yaitu untuk 1) peningkatan pengetahuan dan teknologi, 2) memenangkan persaingan bisnis, 3) peningkatan karier pegawai, serta 4) mencapai efektifitas dan efisiensi biaya pendidikan. Strategi pengembangan SDM Bank BRI melalui BRI Corporate University dengan menggunakan 1) Platform pendidikan BRI Corporate University melalui self-learning dan in class learning 2) Metode pendidikan BRI Corporate University yaitu dengan metode on the job training, 3) klasifikasi program pendidikan BRI Corporate University melalui program enhancement dan development.

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