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INDONESIA
Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, students and the public. The article in this journal contains many articles of research both in business and economics.
Arjuna Subject : -
Articles 535 Documents
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ISLAMIZATION OF ACCOUNTING Sartini, Sartini
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Akuntansi merupakan ilmu sosial yang sangat dipengaruhi oleh perilaku manusia dan perkembangannya sangat dipengaruhi oleh pandangan Barat yang mementingkan aspker sekunder. Oleh karena itu, akuntansi tidak dapat terhindar dari proses islamisasi yang bertujuan untuk mengembalikan peran akuntansi dalam mencapai tujuan sosial ekonomis melalui jalan yang sesuai dengan Al Qur?an dan As Sunnah. Artikel ini berusaha memberikan penjelasan tentang islamisasi akuntansi tersebut. Terdapat beberapa cara untuk mengislamkan akuntansi. Berdasarkan telaah literature, terdapat tiga cara untuk mengislamkan akuntansi yaitu dengan menggunakan pendekatan pragmatis, pendekatan konstruktif dan pendekatan campuran. Lebih lanjut, artikel ini mencoba memberikan usulan pendekatan untuk mengislamkan akuntansi, yaitu dengan menggunakan pendekatan rencana kerja strategis.
ANALISIS KEPUASAN KONSUMEN DENGAN MENGGUNAKAN METODE HOMBSAT PADA PERUNAHAN PELEM SEWU BARU Sirunyoto, Sirunyoto; Fajarwati, Fajarwati
Jurnal Analisis Bisnis Ekonomi Vol 4 No 2 (2006): Volume 4, Nomor 2, Oktober 2006
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Improving customer satisfaction has been identified as one of most important challenges facing business. Keeping customers satisfied is rapidly becoming the way companies differentiate themselves from competitors. This research describes the development of a 51-item instrument, called HOMBSAT, for assesing home buyer satisfaction. A model was proposed describing home-buyer satisfaction as a three-dimensional composite of satisfaction with design, house and service. That instrument was found to be both valid and reliable. From the analysis of research all variable is different  of satisfied and house is dominant variable.
RASIO CAMEL UNTUK MEMPREDIKSI KONDISI BERMASALAH PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Isworo, Sri Isworo
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this study is to analyze whether CAMEL ratios (CAR, ATTM, APB, NPL, P2AP, P3APAP, ROA, ROE, NIM, BOPO, LDR) can differentiate between financial distress and survive banks at Indonesian Stock Exchange over the 2001 2005 periods. The sample consisit of 10 banks which had 2 banks financial distess and 8 banks survive. The statistic method used to test research hypothesis are independent t test and regression logistic. With independent t test, the result shows that: 1) eight CAMEL ratios (APB, NPL, P2AP, P3APAP, ROA, ROE, NIM, BOPO, LDR) can differentiate between financial distress and survive banks 2) three CAMEL ratios (CAR, ATTM & P3AP ) cann not differentiate between financial distress and survive banks. With regression logistic stepwise method, the result shows that: three CAMEL ratios (ATTM, ROA & LDR) had classification power to predist financial distress and survive banks at Indonesian Stock Exchange.
ANALISIS VARIABEL PENGARUH ANTECEDENTS BAGI KEYAKINAN DIRI (SELF-EFFICACY) YANG BERPENGARUH PADA MOTIVASI PRA PELATIHAN Martha, Lelyana Martha; Djastuti, Indi Djastuti; Yuniawan, Ahyar Yuniawan
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Motivation to participate in training program is a personal impulse towards the situation and condition at work which influenced by three main key i.e: individual effeort, organization goal and personal needs that will determine the individual work achievement and also work performance to reach the goal. There are some related and determined variables in teachers' motivation to participate in training such as job involvement, organization commitment, work environment and self-efficacy. The goal of the thesis is to find out the intensity of the relationship between job involment, organization commitment, work environment and self-efficacy and pre training motivation. The model of this thesis has been improved based on last research done by Tracey, Hinkin, Tannenbaum and Mathieu (2001). This thesis has 212 senior high school teachers in Semarang City as samples which determined by Proportional Random Sampling methode. Beside that, it uses the SEM (Structural Equation Modeling) as the statistical analysis. The test result towards the hyphothesis shows us that the variables of job involvement, organization commitment, work environment positively affect on self-efficacy, which than continue affect on pre training motivation. Based on competing model that offered by the writer, shows that job involvement and work environment also directly affect on pre training motivation.
PENGARUH AKUNTANSI SOSIAL TERHADAP PENGUKURAN KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKUR DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Laila, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Social Accounting according to Belkaoui (2007), born from opinion that accounting as human being instrument in the life must be in accordance with social purpose too. Work measuring company needful for determine success to achieve purpose company for maximise wealth from stakeholders. Social accounting consist of some factor that is govermental regulation, community pressure, environmental organization pressure and amssmedia pressure. This research purpose to analysis influence social accounting to work measuring company. Object of this research is manufacture company in Central Java and Special Region of Yogyakarta. Hyphothesis test to do with multiple regression analysis. Result of this research referred that govermental regulation influential negative to work measuring company with probability 0,011 < 0,05 and price t hitung is negative, community pressure do not influence to work organization pressure do not influence to work measuring company with probability 0,446 p value > 0,05 and massmedia pressure do not influence to work measuring company with probability 0,050 p value = 0,050 and price of t hitung is negative.
PENGARUH KEPRIBADIAN DAN KECEMASAN AKAN SEMPITNYA LAPANGAN PEKERJAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA Fitriani, Dyah
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research analyzed about personality, worryness in getting job and entrepreneurial intentions. This research also analyzed the differences between students in personality, worryness in getting job and entrepreneurial intentions. The research's population are Economics Facilty's student in Ahmad Dahlan University. The research sample are student who studied entrepreneurship in Management Programme and Accounting Programme. Sampling technique which is used in this research are purposive sampling. Path analysis and two-way anova analysis are applied to answer the research problem. The conclutions of this research are 1) personality has a significant impact to entrepreneurial intentions and worryness in getting job, 2) worryness in getting job has a significant impact to entrepreneurial intention, and 3) there are no differences among students of Management Programme and Accounting Programme in personality, worryness in getting job and entrepreneurial intentions.
APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ? Gunawan, Nita; Sulistiawan, Dedhy
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality reported income. On ERC persprective, conversatism will decrease relevance, because it presents lower income and asset that should be reported. Using several statistical tests, the result show that conversatism lever to PER and ERC show no statistical relation. It means that market tent to consider on relevance than reliability of accounting information. This phenomenon supports to the IFRS adoption for Indonesian standard.
EFEK MEDIASI PEMBERDAYAAN PADA PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PERILAKU KEWARGAAN ORGANISASIONAL Muhdiyanto, Muhdiyanto; Atul, Lukluk
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Transformasional leadership had identified with leader behavior that more aktified and efektif. This behavior is adviced with give a full motivation to employee, so will give skill to create ekspektasion an employer people and that will motivation with all extra-role behaviour. This aim to research is testing mediating effect at transformasional leadership effect for empowerment organizational citicion behavior in financial institute non bank at magelang religion. Data for this study were collected using a questionnaire survey sent to 240 responden in financial institude at the Magelang. At least 204 employee in financial institute non bank that had participated in this research, also same tp 71% response rate. he study employs a moderated regression Analysis (MRA) to analyze the hiphothesis and assist by the SPSS 12.00 from windows programs. The result of this research is showed that mediating effect at transformasional leadership for organizational citicion behavior significant, and mediating effect empowerment organizational is significant.
ANALISA PERBEDAAN GENDER TERHADAP PERILAKU AKUNTAN PENDIDIK Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Gender influence issue to behavior about attitude, motivation, diskrimination perseption and wish level job move rubber practis accountan already reseched by Hunton et.al (1996). This research to test influence gender diskrimination to educator accountant behaviour at private high institution in Surakarta. At Surakarta many private high institution and educator accountant. This research analysis gender diskrimination to educator accountant behaviour. Educator accountant behaviour having influence gender diskrimination associaed with attitude, moivation, diskrimination perception. Educator accountant behaviour at prvate high institutiont in Surakarta as the responden. Examination to hyphothesis this research use T-test statisic with use SPSS software. The result rever attitude, motivation, diskrimination perseption doesn't different significant about educator accountant man and educator accountant women.
PENGARUH TOTAL SERVISE QUALITY MANAGEMENT TERHADAP KEPUASAN PELANGGAN Suryo, Prastowo; Fajarwati, Fajarwati
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research was conducted to analyze the influence of Total Service Quality Management (TSQM) to the customers satisfaction (the customers meant in this research were the business class train passengers of Tugu Railway Station Yogyakarta) by using 5 dimensions of TSQM (Said, 2004) i.e: physical quality dimension, supporting physical quality, company/institution quality, technical quality dimension, and interactive quality dimension. The method used for data collecting was survey method by giving quetionaires to the respondents. The technique used to take the samples of the research was purposive sampling. Out of 100 samples collected, only 94 samples were eligible to be prossed further. In this research validity and reliability tests were conducted to ensure the validity and reliability of the research instruments. Data analysed used in the research were multiple linear regression, t test, and F test. The result of the research shows that there is an influence of TSQM to the customers satisfaction on the dimentions of physical quality dimension, supporting physical quality, company/institution quality, technical quality dimension, and interactive quality dimension forward the business class train passengers, both partially and simultaneously of all dimension. The most influential dimensions to the customers satisfaction is the physical quality dimension.

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