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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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CHIEF FINANCIAL OFFICER EXPERT POWER, CHIEF FINACIAL OFFICER POLITICAL POWER DAN KARAKTERISTIK PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF Handayani, Yenny Dwi; Yumsih, Siti
Jurnal Analisis Bisnis Ekonomi Vol 14 No 2 (2016): Volume 14, Nomor 2, Oktober 2016
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Chief Financial Offi cer expert power, Chief Financial Offi cer political power, dan Karakteristik Perusahaan (Ukuran Peruasahaan (Size), Leverage, Intensitas Modal, Profi tabilitas (ROA)) terhadap Tarif Pajak Efektif. Populasi yang digunakan dalam penelitian ini menggunakan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2010-2015. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 90 sampel dari 15 perusahaan. Penelitian ini menggunakan data sekunder dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2010-2015. Untuk pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Chief Financial Offi cer expert power, Chief Financial Offi cer political power, leverage, dan profi tabilitas (ROA) berpengaruh signifi kan terhadap tarif pajak efektif. Sedangkan untuk ukuran perusahaan (SIZE) dan intensitas modal (CAPR) tidak berpengaruh terhadap tarif pajak efektif.
STUDI EKSPLORATORI TERHADAP SEGMENTASI SERTA ATRIBUT METROSEKSUAL TERHADAP JASA SALON (Studi Kasus : Pria Metroseksual di Jakarta) Lenggogeni, Sari
Jurnal Analisis Bisnis Ekonomi Vol 5 No 2 (2007): Volume 5, Nomor 2, Oktober 2007
Publisher : Universitas Muhammadiyah Magelang

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Abstract

A new segment so called Metrosexsual is an emerging issue in the marketng’s world today. They has been widespread appeared in most of big cities over the world. They are know as narcist guy, hedonic and mostly find themselves as a customer of beauty salon services. These males mostly found themselves in the following characters : they tend to have intensive treatment in fitness cener, social butterfly, fashion oriented. These phenomenon is a potential marke for beauty salon service which provide several treatment to support their lifestyle. Based on the needs to explore some characters both in demographic also pshyycographic segmentation, further to dig informations about beauty salon attributes toward metrosexual importance, a research using judgmental sampling method was conducted amongst 100 males respondents judged as metrosexual segment in Jakarta. This study aims to find out how the metrosexual behave in the term of a beauty salon services customer, to this service’s attributes. The result shows that there are 11 attributes affect decision of metrosexual segment in term of selecting beauty salon services. The demographic segmentatin shows that majority of men aged 20-19 years old, unmarried, student and private sector employees were the biggest group amongst overall respondent, meanwhile, pshycographic segmentation were divided up into three groups, namely ; the happy active man, conventional, and trend follower.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INOVASI PRODUK UNUK MENINGKATKAN KINERJA PEMASARAN Sutopo, Sutopo
Jurnal Analisis Bisnis Ekonomi Vol 2 No 1 (2004): Volume 2, Nomor 1, April 2004
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Product innovation conceps are raised in this research as it is viewed as a crucial part to contribute companies success. Researches have shown that many companies face difficulties to increase selling performance. There fore, research on the condept of product innovation is considered as an important research agenda now days. Issues proposed in this research are gap taken from the previous research. Like wise, both variables and indicaors are adapted from research done before. That is, to analyze influence of market orientation tp product innovaion, influence of learning orientation to product innovation, and influence of product innovation to selling performance as well. In this research, the respondents are populations of batik companies in Kabupaten Pekalongan, Central Java. Purposive sampling technique is used to collect datas by giving questionnaries to 100 respondents. Afterwards, the datas are analyzed by using Structural Equation Model (SEM) through AMOS 4.01 program. A model has been developed and 3 hypotheses have been formulated to salve problem in this research. The solution of the problems can be reached through SEM test by using AMOS 4.01 computer program. Result of the research has shown that the inflluence of market orientation to product innovation learning orientation to product innovation, and product innovation to selling performance are positive. Implication on managerial policy, training as well as communications has been proposed as a source of idea for companies in managing their marketing. This research also contributes future research as a base for other research to developed it.
PENGUNGKAPAN AKUNTANSI, KEPEMILIKAN KONSENTRASI, HARMONISASI AKUNTANSI, DAN KOMITE AUDIT TERHADAP KUALITAS LABA Wijayati, Ratih; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013): Volume 11, Nomor 1, April 2013
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, kepemilikan akuntansi, dan komite audit terhadap kualitas laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dari tahun 2007 sampai tahun 2011. Berdasarkan pengumpulan sampel dengan menggunakan purposive sampling diperoleh sampel sebanyak 40 perusahaan, sehingga jumlah sampel selama 5 tahun sebanyak 200 perusahaan. Penelitian ini menggunakan regresi berganda dengan aplikasi program SPSS for Windows 17.0. Hasil penelitian ini menunjukkan bahwa variabel independen pengungkapan akuntansi, kepemilikan akuntansi, dan harmonisasi akuntansi tidak berpengaruh terhadap kualitas laba,sedangkan variabel komite audit memiliki pengaruh positif terhadap kualitas laba. Nilai koefi sien didalam penelitian ini adalah 0,011 yaitu masing-masing variabel memberikan kontribusi 1,1% terhadap perusahaan.
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 doesnt different significant about educator accountant man and educator accountant women.
MOTIVASI KUALITAS, MOTIVASI KARIER DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA AKUNTANSI (S1) UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) Atarwaman, Rita J.D.
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014): Volume 12, Nomor 1, April 2014
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh motivasi kualitas, motivasi karir, dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan PPAk. Metode pengumpulan data merupakan cara yang digunakan peneliti untuk memperoleh fakta mengenai variabel yang diteliti. Hasil penelitian menunjukan bahwa ketiga variabel dalam penelitian ini yaitu Motivasi Kualitas, Motivasi Karier dan Motivasi Ekonomi berpengaruh positif dan signifi kan terhadap minat mahasiswa mengikuti PPAk. Dengan demikian bahwa semakin tinggi motivasi kualitas maka semakin tinggi pula minat mahasiswa untuk mengikuti PPAk. Motivasi karier dapat diartikan sebagai rangkaian sikap dan perilaku yang berhubungan dengan perjalanan kerja seseorang sepanjang kehidupan kerjanya, maka semakin tinggi motivasi karier maka semakin tinggi pula minat mahasiswa untuk mengikuti PPAk. Sebaliknya juga dengan motivasi ekonomi terbukti berpengaruh positif terhadap minat mahasiswa mengikuti PPAk.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRESTASI KERJA KARYAWAN PADA DINAS PEKERJAAN UMUM KOTA MAGELANG Sudiarto, Haryo; Koco, Bintaro
Jurnal Analisis Bisnis Ekonomi Vol 4 No 2 (2006): Volume 4, Nomor 2, Oktober 2006
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Leadership have the top-drawer role in forming condition and job environment which condusive to yield the good labour capacity as according to interest an organization. This researchtake the title “Influence of Leadership Stylet to Labour Cpacity on Duty Public Work on Town Magelang”. Intention of this research is to know the influence of leadership style consisted of the autocratic leadership style, participative, and free rein to labour capacity by simultan and also parsial. Method of data collecting used in this research is method of observation and questionere. Population in this research is entire employees On Duty Public Work of Town Magelang while sampel used by as much 50 responden with the method in take of sample proportionale stratified where divisible population for leverr or strata. Pursuant to result of knowable examination F test taht any free variable of leadership style have the influence which significant by together or simultan to variable trussed by a labour capacity. This matteris proven with the result F calculate the > F Table that 37,375 > 2,4174. examination determinant coefficient or adjusted R square equal to 0,690 meaning that influence all free variable of leadership style to variable trussed by labour capacityequal 69% while the rest 0,310 or 31% influenced by other, dissimilar variable which do not covered in this research.
KEPEDULIAN DAN PENGETAHUAN PELAKU BISNIS MENGENAI GREEN ACCOUNTING Astuti, Arisma Dwi; Nugroho, Paskah Ika
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016): Volume 14, Nomor 1, April 2016
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Sebuah konsep baru tentang green accounting yang di berbagai negara, mulai diterapkan di Indonesia untuk berbagai jenis industri. Terutama di perhotelan, sektor industri jasa melalui penelitian PROPER 2012 bisnis sektor yang berada di posisi hitam adalah perhotelan. Karena ketidaktaatan terhadap b3 tentang pengelolaan limbah. Tanggung jawab pelaku bisnis di sekitar lingkungan bisnis merupakan salah satu hal penting dalam menjalankan kegiatan usahanya menghasilkan limbah, yang akan berpengaruh besar dalam proporsi sekitarnya. Hasil sektor jasa perhotelan adalah limbah atau wastes. Limbah berasal dari bahan basah, makanan olahan dan air, air cucian. Jika tidak ditangani dengan baik akan berdampak buruk bagi lingkungan bisnis di sekitar. Penelitian ini mengambil sampel penginapan-penginapan di kota Salatiga tentang kepedulian dan kesadaran untuk keramahan terhadap lingkungan. Namun pada kenyataannya masih banyak perhotelan non-bintang tidak mengetahui green accounting. Pengetahuan akan biaya lingkungan adalah salah satu tanggung jawab kegiatan usaha. Jadi diperlukan sosialisasi di semua perhotelan di Salatiga, baik hotel bintangl dan hotel non bintang. Dengan demikian green accounting dapat diterapkan di sektor perhotelan, baik hotel ber bintang maupun non bintang.
EVALUASI TERHADAP KUALITAS PELAYANAN BIMBINGAN AKADEMIK Asakdiyah, Salamatun
Jurnal Analisis Bisnis Ekonomi Vol 10 No 2 (2012): Volume 10, Nomor 2, Oktober 2012
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menganalisa apakah kualitas pelayanan dan kepuasan mahasiswa berpengaruh terhadap trust mahasiswa pada mahasiswa Jurusan Manajemen Fakultas Ekonomi Universitas Ahmad Dahlan Yogyakarta. Penelitian ini ditujukan untuk jurusan Manajemen. Sampel ditetapkan dengan metode random sampling. Data dikumpulkan dengan menberikan daftar pertanyaan pada responden tentang kualitas pelayanaan, kepuasan mahasiswa dan trust mahasiswa. Penelitian ini menggunakan analisis regresi linier berganda. Hipotesis diuji dengan uji t dan uji F. Hasil uji menunjukkan bahwa kualitas pelayanan dan kepuasan mahasiswa, secara parsial dan simultan, dipengaruhi trust mahasiswa. Kualitas Pelayanan dan variabel kepuasan menjelaskan 68,9% terhadap trust mahasiwa, sejumlah 30,2 % dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian.
PENGUJIAN FENOMENA EFEK SENIN (MONDAY EFFECT) DAN WEEKFOUR EFFECTDI BURSA EFEK INDONESIA Alvia, Liza; Silaban, Delia Tika
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The objective of this research is to reexamine the anomaly of Monday effect and week four effect at Indonesian Stock Exchange (ISE). Using Jakarta Composite Index from 2003 until 2007 and ANOVA to answer the research questions. The results of this research show that there was no difference return between Monday and Tuesday until Friday. The first hypothesis said that Monday return would be lower than another day return was rejected. And also for the second hypothesis, Monday return would be lower on week four was rejected. It means that Monday effect and week four effect was not happen on Indonesian Stock Exchange.

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