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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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MERUMUSKAN KEMBALI PENGUKURAN KINERJA LAYANAN PUBLIK BERBASIS STAKEHOLDER Joko Susilo
Jurnal Aplikasi Bisnis Volume 6 Nomor 8, Februari 2005
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol6.iss8.art2

Abstract

Karakteristik organisasi publik dalam beberapa hal sangat berbeda dengan karakteristik organisasi swasta. Karakteristik yang berbeda meliputi tujuan organisasi publik yang mengarah kepada nonprofit oriented; tujuanfinansial yang berbeda secara filosofis, konseptual, dan operasionainya dengan tujuan profitahilitas pada sektorswasta; lingkungan organisasi lebih variatif, rentan terhadap perubahan, struktur organisasi yang birokratis, kaku dan hierarkis. Dengan perbedaan karakteristik tersebut maka, sistem pengukuran kinerja yang ada diorganisasi swasta seperti balanced scorecard, pengukur investasiseperti IRR, Ben^t Cost Analysis dan Cost Effectiveness Analysis, perlu disesmikan sebelum digunakan untuk mengukur kinerja organisasi publik. Public balanced scorecard dan Social Benffit Cost Analysis merupakan hasil penyesuaian sistem pengukuran kinerja dari organisasi swasta.
Pengaruh Budaya Organisasi, Motivasi, dan Kompensasi Terhadap Produktivitas Kerja Karyawan Administratif Universitas Islam Indonesia Arief Darmawan
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.art5

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Budaya organisasi, Kompensasi, dan Motivasi secara parsial dan bersama-sama berpengaruh terhadap produktivitas karyawan administratif di Universitas Islam Indonesia dan variabel apakah yang paling berpengaruh terhadap produktivitas kerja kariyawan administratif di Universitas Islam lndonesia?Metode sampling yang ditempuh adalah dengan menggunakan teknik pengambilan sampel secara acak sederhana (Simple Random Sampling), data primer dikumpulkan menggunakan kuesioner. Jumlah sampel minimal dalam penelitian ini yang harus diambil minimal 82 orang. Analisis Data dilakukan dengan menggunakan Regresi Linera Berganda, dan diolah menggunakan software SPSS 10.0 for Windows.Dari hasil penelitian dapat diambil kesimpulan umum bahwa: secara parsial Budaya organisasi dan kompensasi tidak berpengaruh terhadap produktivitas kerja. Motivasi berpengaruh signifikan terhadap produktivitas kerja. Secara bersama-sama budaya organisasi, kompensasi dan motivasi memiliki pengaruh yang signifikan terhadap produktivitas kerja karyawan administratif di Universitas Islam Indonesia. Dari ketiga variabel yang mempengaruhi produktivitas, Motivasi merupakan variabel yang berpengaruh paling dominan terhadap produktivitas kerja.
Akuntansi Sosial: Pengungkapan Sosial (Social Disclosure) dalam Laporan Tahunan Drajat Armono
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.art3

Abstract

Akuntansi sosial difokuskan pada aspek sosial atau dampak (externalities) dari kegiatan pemerintah maupun perusahaan yang justru sering menimbulkan penyakit sosial seperti kerusakan ekosistem, polusi, kriminal, monopoli, keterbelakangan suatu komunitas, meningkatnya utang, diskriminasi sosial, kemiskinan, dan lain-lain. Kurangnya pemahaman aparat maupun manajemen perusahaan terhadap akuntansi sosial, dan biaya penyiapan laporan pertangungjawaban sosial yang relatif besar, serta tidak adanya tuntutan dari masyarakat adalah beberapa faktor yang dapat menunda penerapan akuntansi sosial secara keseluruhan di negeri ini. Tulisan ini mencoba menguraikan beberapa penekanan yang penting bagi pengungkapan sosial (social disclosure) dalam laporan tahunan sebagai wujud akuntabilitas suatu entitas terhadap lingkungan sosialnya. Sedangkan di akhir bagian tulisan ini berisi penutup yang terdiri atas beberapa kesimpulan bagi tercapainya proses pertanggungjawaban tersebut.
Knowledge Transfer in Erp Implementation: Universitas Islam Indonesia Story Fitriati Akmila
Jurnal Aplikasi Bisnis Volume 11 Nomor 9, September 2011
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol11.iss9.art1

Abstract

Enterprise resource planning (ERP) is an integrated software application in enterprise system that is used to manage organizations resources. Currently, SAP is the most widely used of ERP systemi package in the market.This paper is a case study based on the ERP implementation at the Universitas Islam Indonesia (UII) in Yogyakarta, Indonesia. This study sees ERP implementation in knowledge transfer perspective in which explains the process of bringing explicit business processes to the organization.There are four stages in understanding the knowledge transfer process at UII: initiation, implementation, ramp up, and integration. The most crucial stages are ramp up and integration. During the ramp up organization adopt the "best processes" by configuring their environment so that explicit knowledge are easily transferred to the organization. In the integration, the knowledge is internalized into the organization and seen as agradual processforthe new practices to become part of the new reality of the organization.
Effective Benefit Program Suhartini Suhartini
Jurnal Aplikasi Bisnis Volume 12 Nomor 9, Maret 2012
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol12.iss9.art5

Abstract

Benefit Program (BP) is the financial compensation provided indirectly to the employees, including 3 (three) categories, namely: income protection Programmes, reimbursed time off and empl(yee services and perquisites. BP offered a firm reflects the specific decisions made by managers. For companies, BP is offered to strengthen the emergence of a sense of caring and belonging as a family on the employees them selves. For employees, BP is provided by the company can help meet their physical and economic needs, and will ultimately spur performance. Therefore, BP can also be linked to individual performance and company performance. BP is a major cost for employers and as a key element of compensation that will affect the satirfaction of the employee. Today many companies devlop creative BP, leaving BP with the traditional concept of one-size-fits-all and offers the flexibility for employees to choose a BP that can meet the unique needs of each employee
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.
AUDIT REPORT LAG OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE Nur Mazkiyani; Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 17 No. 1, Juni 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss1.art5

Abstract

ABSTRACTRecently, the timeliness of audited financial statement contributed enormously in the consideration of decision-making process. Therefore, the audited financial statement must be published on time, as well as the availability and accuracy of the financial information required for shareholders, investors and other users as decision makers. Interval time to the completion of financial statement audit report can be measured by duration of the days required to obtain independent auditor report. The duration counted from the date of companies' financial statement year-end until the date of audit report, known as audit report lag. Previous research regarding audit report lag has been conducted, along with the results that show some of factors which are significantly affect audit report lag including; company size, profitability, public accounting firm, auditors’ opinion, leverage, solvability, type of industry and profit / loss operation. This research aims to analyze factors that affect audit report lag in some of public companies in Indonesia. This research examines the influence of company size, profitability, solvability, age of company, accounting firm size and audit committee towards audit report lag. The total sample consists of 332 firm-years observations of manufacturing companies listed in Indonesia Stock Exchange during 2009-2012. Analysis hypothesis is using multiple regressions. The results of multiple regression show that profitability and accounting firm size significantly influence audit report lag. Whereas, company size, solvability, age of company and audit committee does not influence audit report lag. Keywords: Audit report lag, company size, profitability, solvability, age of company, accounting firm size, audit committee. ABSTRAKAkhir-akhir ini, ketepatan waktu laporan keuangan yang telah diaudit memberikan kontribusi besar dalam pertimbangan proses pengambilan keputusan. Oleh karena itu, laporan keuangan yang telah diaudit harus dipublikasikan secara tepat waktu, karena ketersediaan dan juga keakuratan informasi keuangan diperlukan bagi pemegang saham, investor dan pengguna lain sebagai pengambil keputusan. Jangka waktu penyelesaian audit laporan keuangan dapat diukur berdasarkan lamanya hari yang dibutuhkan untuk memperoleh laporan auditor independen, terhitung sejak tanggal tahun tutup buku perusahaan sampai tanggal yang tertera pada laporan auditor independen, dikenal dengan audit report lag. Penelitian sebelumnya mengenai audit report lag telah dilakukan, dengan hasil yang menunjukkan beberapa faktor-faktor secara signifikan mempengaruhi audit report lag diantaranya; ukuran perusahaan, profitabilitas, ukuran kantor akuntan publik, auditor opinion, leverage, sovabiltas, jenis industri dan operasi laba/rugi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit report lag di beberapa perusahaan di Indonesia. Penelitian ini menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, umur perusahaan, ukuran kantor akuntan publik (KAP) dan komite audit terhadap audit report lag. Jumlah sampel penelitian terdiri dari 332 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2009-2012. Analisis hipotesis penelitian menggunakan  regresi linear berganda. Hasil dari analisis regresi berganda menunjukkan profitabilitas dan ukuran kantor akuntan publik secara signifikan mempengaruhi audit report lag. Sedangkan ukuran perusahaan, solvabiltas, umur perusahaan dan komite audit tidak memiliki pengaruh terhadap audit report lag. Kata kunci: Audit report lag, ukuran perusahaan, profitabilitas, solvabilitas, umur perusahaan, ukuran kantor akuntan publik (KAP), komite audit.
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) Umi Sulistiyanti
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.art7

Abstract

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.
Assessing The Applicability of Servqual Model Across Health Care Settings in Developing Countries Ayu Chairina Laksmi
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.art2

Abstract

The health care service in developing countries is renowned for its poor service quality. However, interest in health care service quality in developing countries is relatively low compared to that in develop countries. It indicates that there are still unresolved problems about the health care service quality measurement in developing countries. In developed countries, the SERVQUAL model is applied for measuring service quality in numerous health care settings. Hence, the purposes of this study are: (1) to assess the practicality of the SERVQUAL moddel in health care services in developing countries; (2) to develop an improved SERVQUAL model for assessing health care service quality in developing countries; and (3) to investigate who should assess the health care service quality in developing countries. To achieve the purposes of this study, a qualitative research using a secondary case study is carried out. The credibility of the findings is established by reliability and validity check through making raw data used in this study accessible for the reader, writing field notes and also conducting triangulation. Initially, a modified SERVQUAL model is developed from the literature on the subject of health care service quality in developed country. Subsequently, the model is compared to the secondary data used in this study. The results from the data analysis demonstrate that the service dimensions of the SERVQUAL model need to be adjusted to the developing country context. It is also revealed that there are two other important dimensions that need to be incorporate in the SERVQUAL model, which are cost and country specific factor. Hence, the improved SERVQUAL model developed as one of the findings in this study, adds cost and country specific factor into its service dimensions. The final finding of this study demonstratis that both the health care providers and the patients in developing countries are the people who should assess the health care service quality.
Sinergi Akuntansi Investigasi dan GCG sebagai Upaya dalam Minimalisasi Kebocoran Pajak Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 7 Nomor 10, Januari 2007
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss10.art6

Abstract

Salah satu pendapatan Negara Indonesia terbesar adalah dari sektor pajak. Dari sektor inilah pembiayaan rumah tangga Negara dapat tercukupi. Oleh karena asset ini yang sangatlah potensial, maka dibutuhkan perhatian yang ekstra ketat dalam pelaksanaan pungutannya. Salah satu cara untuk membantu terciptanya pungutan pajak secara tertib dan bersih adalah dengan menerapkan sinergi antara penegakan Good Corporate Governance (GCG) dan menerapkan akuntansi investigasi. Pelaksanaan ini dapat dilakukan secara bertahap yang dimulai dari internal organisdsipengelola pajak kemudian dilakukan pemeriksaan terhadappara WPyang melakukan tindak kecurangan di bidang pajak. Dengan demikian diharapkan dapat mengurangi tigkat kebocoran pajak di Indonesia.

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