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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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PERILAKU KONSUMEN DALAM BERPINDAH MEREK PRODUK SEPEDA MOTOR Khusniyah Purwani
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.art3

Abstract

This research ofbrand switching consumer behavior in motorcycle products focused on getting of consideration setsize consumer. The results showed that the replicated research model wasfit enough to be applied to the observed data. This condition indicated that brand switching consumer behavior occurred because of variables of the research. Four factors of getting of consideration set size consumer in the model com prised 1) product knowledge, 2) media search, 3) satisfaction and 4) prior experience.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MEMILIH MATA KULIAH SAP-FINANCIAL Isti Rahayu; Rizki Restuwardani
Jurnal Aplikasi Bisnis Volume 7 Nomor 9, Oktober 2008
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss9.art3

Abstract

Penelitian ini dilakiikan untuk mengetahui pengaruh motivasi kualitas dan motivasi karir terhadap minat malmsiswa akuntansi dalam memilih Mata Kuliah Pilihan SAP-Financial. Penelitian ini dilakukan dengan metode purposive sampling dengan sampel berjumlah 89 responden.Hasil penelitian ini menunjukkan bahwa variabel motivasi kualitas danmotivasi karir berpengaruh positip terhadap minat mabasiswa akuntansi untukmemilih mata kiiliah SAP Financial.
Peran Obligasi Syariah (Sukuk) bagi Pembanguan Nasional Heri Sudarsono
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.art4

Abstract

Sukuk had contributed to the development and growth of Islamic financial system as it gains an important position in the current financial system. The sukuk issuance lias attract the crowds not only the market players but also the government, the jurist and academicians to explore the viability and competitiveness of current instrument towards the economic development as a whole as well as well being of the human. Despite massive growth of Sukuk issuance, several issues and challenges need to be highlighted in order to ensure smooth growth in the area. Syariah issues, accounting issues and financial issues are considered as critical area that needs more attention. More efforts are needed to make Sukuk as investment of choice. It obtain more collaboration domestically end internationally to achieve that objective. Current situat on displayed the importance ofsukuk in the global market as it becomes National initiative and the competition is not only among the financial institution but it has been competition between countries.
MEMBANGUN MODEL QUALITY WORK OF LIFE YANG KONDUSIF GUNA MENINGKATKAN KINERJA DI LINGKUNGAN INDUSTRI KECIL DAN MENENGAH DI PROPINSI DIY Audita Nuvriasari
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.art4

Abstract

The purposes of this study are: (1). To identify the implementation of QWL programmes which consist of: work satisfaction, employee involvement and job security in Small Medium Industry, (2). To analysis the differences between theimplementation of QWL programs in Small Industry and Medium Industry, (3).To analysis the influence of the implementation of QWL program to the performance of Small Medium Industry, and (4) to create the conducive QWL Program as a source of competitive advantage in the competition of Small Medium Industry.Using descriptive analysis can be explained that the implementation of QWLprogram which consist of work satisfaction and job security are better in MediumIndustry than Small Industry. It means that work environment, compensation and leadership style is better in Medium Industry than in Small Industry. Medium industry gives more guarantees in job security than in Small Indlstry. Employee Involvement as one of QWL program has the same implementation in Small and Medium Industry. Using inferential analysis can be explained thit: (1). there is a positive influence between work satisfaction and employee involve formance of Small medium Industry, (2) there is no influence betweethe performance of Small Medium Industry, (3) there is a differences between the implementation of QWL Program in Small Industry and Medium Industry, (4). There is a differences between the performance of Small industry and medium industry. The performance in Medium Industry which consists of productivity and employee performance is better than Small Industry.To creare a competitive advantage in small-medium industry, can be developed a conduciveness QWL program as follow; (1). Implementation the effective employee involvement, (2). Job redesign, (3). Innovative reward system, (4). Conductive workplace, (5). Increasing job security, (6). Effective leadership, (7). Human resource development, and (7). Management based Good Corporate Governance.
Analisis Gender pada Manajemen Usaha Sektor Mikro (Studi Kasus Industri Pembuatan Gula Kelapa di Kabupaten Sleman) Ninik Sri Rahayu
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.art4

Abstract

This study purposed to describe gender profile of the micro enterprise management from four aspects: productive activities, non productive activities, access and control, business effect and benefit. It also aimed to formulate strengthening strategy based on gender perspective. The research was performed in Sleman regency with 25 micro enterprises in brown sugar as research samples.Simple random sampling was chosen in the process of selecting lata and Harvard Analytical Framework was adopted to analysis it. The research discovered some findings. First, women have had dominant contribution in all activities, both in business management and in production process. Second, the profile of domestic activities such as cooking, shopping, maintaing household was majority organized by women. Third, women access and control over resources were higher than men. Fourth, the entire resoulrces and the production outcome were able to provide benefit for family members, particularly for women. Fifth, this industry was not only needed strengthening program in the term of technical assistance such as finance, marketing, and information but it also required spesific assistance programs to accomplish women gender practice.According to the research findings, it is essential to conduct training, directive counseling to socialize gender equality and equaly in micro industries. It is also vital to carry out women empowerment program to advance their productivity and welfare.
CORPORATE GOVERNANCE, OPINI GOING CONCERN, SUBSEQUENT EVENT DAN AUDIT REPORT LAG Sigit Handoyo; Nur Hasanah
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.art1

Abstract

Audit Report Lag is completion time of the annual financial audit statements from the date of company book closing up to the date of the audit report. This research represents empirical study to know influence of corporate governance, going concern opinion, and subsequent event toward Audit Report Lag.The populations of  this  research  are  all of manufacturing companies listed on Indonesia Stock Exchange in 2013. Samples of this research are 137 companies and the method of data analysis is using descriptive and doubled regression analysis. To obtain model of regression which representative is hence conducted by test of classic assumption. The result of descriptive statistic indicate that mean of an audit report lag in 2013 is 76,0146 days. The result of this research shows that the size of the board of directors, audit opinion and going concern opinion significant effect on Audit Report Lag. Furthermore, Independence board of directors, audit committee independence and subsequent event  have not influence toward Audit Report Lag.
Analisis Pergerakan Harga Saham untuk Mendeteksi Adanya Noise Atau Kedatangan Informasi di Bursa Efek Indonesia Kartini -; Kurnia Yuspita
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.art8

Abstract

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.
Penerapan Carbon Offset Policy sebagai Baglan dari CSR Perusahaan Melalui Carbon Accounting Joko Susilo
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.art3

Abstract

Artikel ini bertujuan untuk menjelaskan peran akuntansi di dalam mengatasi isu pemanasan global sesuai tingkatan kapasitasnya. Pembahasan dimulai dari teori bahwa akuntansi tidak bebas nilai (value laden) sehingga dengan adanya green movement maka muncul istilah green accounting atau akuntansi lingkungan. Terkait dengan isu pemanasan global yang diakibatkan emisi karbon (GHG), maka muncullah carbon accounting. Carbon accounting mengukur total emisi gas rumah kaca yang disebabkan secara langsung dan tidak langsung oleh seorang individu, aktivitas, organisasi atau produk. Penilaian karbon dan pelaporannya ini dapat membantu organisasi mengadopsi strategi yang bertujuan untuk mengatasi perubahan iklim. Salah satu manfaat dari carbon accounting ini adalah dapat diterapkannya kebijakan carbon offset perusahaan berupa penanaman pohon sesuai dengan emisi karbon yang dihasilkannya sebagai salah satu bentuk pertanggungjawaban sosial dan lingkungan oleh perusahaan.
Pengaruh Keadilan Kompensasi Terhadap Kepuasan Karyawan Administrasi di Universitas Islam Indonesia Suhartini Suhartini; Lin Ruhana
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.art7

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh-pengaruh keadilan kompensasi terhadap kepuasan karyawan administrasi di Universitas Islam Indonesia Yogyakarta. Responden penelitian ini sebanyak 132 orang dengan metode penentuannya menggunakan cluster quota convinience sampling. Pengujian hipotesis menggunakan uji F, uji t dan independent sample T-tes. Hasil penelitian menunjukkan bahwa: (1) Secara bersama-sama keadilan individual, keadilan internal dan keadilan eksternal mempengaruhi kepuasan, (2) Keadilan individual merupakan variabel yang paling mempengaruhi kepuasan, dan (3) Tidak ada perbedaan kepuasan antara karyawan administratif struktural dan pegawai adminstratif non struktural.
Pengaruh Sifat Machiavellian, Locus of Control, dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Yogyakarta) Reni Yendrawati; Witono Witono
Jurnal Aplikasi Bisnis Volume 10 Nomor 9, Maret 2011
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol10.iss9.art3

Abstract

Penelitian ini dilakukan untuk memperoleh pemahaman tentang bagalmana pengaruh sifat machiavellian, locus of control, dan independensi  terhadap perilaku etis auditor. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh variabel sifat machiavellian, locus of control dan independensi terhadap perilaku etis auditor. Literatur menunjukkan bahwa individu dengan tingkat machiavellian tinggi dan lebih rendah tingkat penalaran etika cenderung kurang mandiri dan lebih cenderung setuju dengan perilaku yang tidak etis. Kemerdekaan dalam audit berarti mengambil sudut pandang yang tidak bias dalam pelaksanaan pengujian audit, evaluasi hasil, dan penerbltan laporan audit. Beberapa hipotesis yang dikembangkan untuk menyelidiki; pertama pengaruh sifat machiavellianism yang negatif terhadap sikap etis auditor. Kedua, hubungan antara locus of control dan perilaku etis auditor, yang terakhir adalah hubungan antara independensi auditor dan perilaku etis auditor.Penelitian ini menggunakan sampel staf auditor yang bekerja di Kantor Akuntan Publik (KAP) yang ada di kota Yogyakarta. Metode analisis yang digunakan dalam penelitian ini adalah metode regresi berganda, dengan metode ini dapat dillhat bagaimana pengaruh setiap variabel seperti sifat machiavelltanisme, locus of control, dan independensi terhadap perilaku etis auditor.Hasil dari penelitian ini hipotesis satu dan tiga terbukti sedangkan hipotesis kedua tidak terbukti hal ini mungkin disebabkan karena auditor lebih memilih bekerja menggunakan ketrampilan yang dimiliki dan tidak berdasarkan locus of control diri mereka sendiri.

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