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INDONESIA
Indonesian Journal of Economics and Bussiness
ISSN : 2089919X     EISSN : -     DOI : -
Core Subject : Economy,
Indonesian Journal of Economics and Business (IJEB) adalah Jurnal Ilmiah yang diterbitkan tiga kali dalam satu tahun (April, Agustus, Desember). Indonesian Journal of Economics and Business menerbitkan tulisan hasil penelitian asli yang berhubungan dengan penelitian dalam bidang ekonomi dan bisnis, meliputi cakupan topik tulisan yang luas dalam bidang pengetahuan: ekonomi, manajemen dan bisnis.
Arjuna Subject : -
Articles 8 Documents
Search results for , issue "Vol 1, No 1 (2011)" : 8 Documents clear
KEPEMIMPINAN KEPALA SEKOLAH PENGARUHNYA TERHADAP KOMPETENSI, MOTIVASI, DAN KEPUASAN KERJA GURU SERTA IMPLIKASINYA TERHADAP KINERJA GURU (Penelitian pada Sekolah Menengah Kejuruan di Jawa Barat) A. Jajang W. Mahri
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Abstract

The problem in this study is that the vocational teachers in Indonesia have not been able to demonstrate the adequate work performance.  The phenomenon of high and low performance of teachers depends on variables that affect it, such as teacher competence, work motivation and job satisfaction, all of which are driven by the variable of principal’s leadership.  This study used survey approach with the type of explanation verification research on 366 teachers.  Data analysis and interpretation of the results used descriptive analysis and verification (SEM).  Results show that the principal’s leadership has a direct impact on teacher competence, work motivation of teachers, and teacher job satisfaction. However, the principal’s leadership does not imply directly to the performance of teachers, but through teacher competence, work motivation, and job satisfaction. In this way, the principal’s leadership may act more as a driver or enabler that allows an increase in competence, motivation and job satisfaction of teachers so that in turn it would improve teacher the performance.
THE INFLUENCE OF TAX EXAMINER COMPETENCE AND ETHICS AGAINST THE COMPLAINCE OF TAX EXAMINATION PROCEDURES AND THE IMPLICATION ON ACCEPTABILITY OF TAX AUDIT REPORT (An Empirical Study on Regional Office Directorate General in East Java After of The Heru Tjaraka
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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This dissertation analyzing the competence and ethics of tax examiner on his compliance with tax audit procedures and their implication on the acceptability of the audit report. As such, it takes an empirical research at take place the Regional Tax Office of East Java Post Organizational Reform.As this study employs a qualitative approach, analyses and measurements are focused on the values of the answers according to the Likert scale with regard to questionaires made by respondents. By employing the random sample formula, some of 197 respondents are selected from employees of that Regional Office.  This research demonstrates that there is a significant influence whether partially or simultaneously made by the competence of examiner and ethics on the compliance with audit procedures in that Region. In addition, the competence of examiner, ethics and his compliance with the audit procedures also partially and simultaneously influence significantly on the acceptability of the audit report.
PENGARUH KINERJA BAURAN PEMASARAN JASA DAN MANAJEMEN KERELASIAN PELANGGAN TERHADAP KEUNGGULAN BERSAING SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN (SURVEI PADA PELANGGAN SELULER DI JAWA BARAT) Heppy Agustiana Vidyastuti
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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The development of telecommunications and information technology is growing very rapidly, which can provide various types of telecommunications services desired by customers. The existing condition, the cellular mobile telecommunications provider in Indonesia : Telkomsel, Indosat, XL Axiata (XL), Huthcisson (HCPT), Natrindo Telepone Seluler, Mobile-8, Smart Telecom and Sampoerna Telekomunikasi Indonesia. The number of providers in the mobile industry to create tight competition so each provider as much as possible to apply the concept of service marketing mix, customer relationship management, competitive advantage and loyalty. But in the reality there are many complaints from its customers indicating that the performance of the implementation of all concept mentioned above, still do not meet the customer needs and at the end customer loyalty is low. Its condition can be seen from the high churn rate subscribers from one penyelenggara to another penyelenggara.The objective  of this research are to: (1) Obtaining the results of studies on the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty on cellular industry  in West Java, (2) To test a conceptual model and study the effect of the performance of services marketing mix, customer relationship management Competitive advantage and customer loyalty on cellular industry  in West Java either partially or simultaneously.Based on the data to be collected, then the object of study or unit of analysis in this study is the cellular subscribers of cellular providers that operated in West Java region, classified in 4 criterias are dense urban, urban, suburban and rural area. Samples were taken by random cluster sampling technique with a sample size of 756  responden of cellular. Data used in this study are primary and secondary data. Primary data collection techniques by questionnaire, interview and observation. Research Type used is descriptive and verification method of explanatory survey. The model is analyzed using Structural Equation influence Modeilng (SEM) since the model is composed of a number of causal relationships between latent variables.The results showed that the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty of cellular providers is good, and there is a significant effect between service marketing mix, customer relationship management, competitive advantage and customer loyalty.
MODEL REALIZED VOLATILITY UNTUK SELEKSI SAHAM PADA JAKARTA ISLAMIC INDEX DI INDONESIA Josep Ginting
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Capital market conditions in Indonesia have changed rapidly since the 1998 when economic crisis started, giving rise to many changes both in the form of data available on the Indonesia Stock Exchange and the pattern of daily transactions on the Indonesia Stock Exchange. These changes led to one of them is a pattern of highly speculative transactions that avoid investments based on Islamic Principle. According to those conditions, considered to find and formulate the best model to  measure the volatility  of stock prices in Islamic stocks selection process.            The Research was based on the phenomenon in the stock market experienced a volatile stock price changes while the EMH theory particularly Weak Form Efficiency Hypothesis says that all past price is reflected in current prices which means there is no market anomalies. The result is used to know market efficiency in Indonesia in other to decide whether volatility measurement is needed or not. Beside using theory of EMH, this research also used market micro structure theory.            This research set volatility modeling by performing the steps of mathematical and statistical test. The steps taken is to test the normality of the volatility estimation results compare to the original price during the last 10 trading days, then tested also whether there is the effect of lagged positive return and/or lagged negative return as independent variable to volatility tools as dependent variable by doing a regression analysis to determine whether the theory of EMH can be fully implemented in Indonesia and if not then the necessary measures volatility. The result shows that lagged positive return and/or lagged negative return did not affect the volatility of stocks price significantly. Finally, used mathematical calculations on the formation of the desired volatility models by choosing the best estimate of the tools between the ARIMA and ARFIMA, then applied the best tool to test model of realized volatility.           The best volatility measurement model based on observable data is realized volatility. Realized volatility model is used to select the stocks for Jakarta Islamic Index.
Pengaruh Motivasi, Kompetensi Dan Komitmen Terhadap Kinerja Dosen Pada Perguruan Tinggi Swasta Di Lingkungan Kopertis Wilayah II Palembang (Survey pada Perguruan Tinggi Swasta di Kopertis Wilayah II Palembang) Nur'aeni Nur'aeni
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Motivation, competence and commitment often as mayor to influence lecturers private higher education performance. The objectives of this research are : (1) to find outcome analysis of motivation, (2) to find outcome analysis of  competence, (3) to find outcome analysis of commitment, (4) to find out come analysis of lecturers performanc, (5) to find out come analysis motivation, competence and commitment influences to lecturers performance. The research method are use descriptive and explanatory survey with questionnaires as an instrument of the primary data collection. Sample size is 300 lecturers that be taken sample quota which information centre the head of department in 41  universities regional II Palembang environment, data analysis is using the structural equation model (SEM). Analysis results showed that ; level of motivation in the higher category, level of competence in the competent category, ; level of commitment in the higher category, level of lecturer performance in the higher category. Motivation, competence and commitment have a meaningful relationship to the lecturers performance.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN,INFORMASI AKUNTANSI MANAJEMEN DANPELAYANAN SISTEM INFORMASI TERHADAP INTENSITAS PENGGUNAAN DAN KEPUASAN PENGGUNASERTA DAMPAKNYA TERHADAP KINERJA PENGAMBILAN KEPUTUSANMANAJEMEN OPERASIONAL (Survei pa Heni Nurani Hartikayanti
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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       The type of research used in this research is descriptive verificative and explanatory survey. The sampling technique used was simple random sampling in 22 hospitals PPK-BLU. The number of respondents who returned questionnaires is  408 respondents. Technique of data collecting is done by using questionnaires and interviews. Analysis of the data used is Path Analysis with Lisrell 8.70.        The results of this study revealed: 1) There is a fairly close relationship with the positive direction between the quality of management accounting information systems, management accounting information quality and service quality of  information system, 2) The quality of accounting information systems management, management accounting information quality and service quality of  information system have a significant effect, either simultaneously and partially on the intentions to  use of information systems; 3) The quality of accounting information systems management, management accounting information quality and service quality of  information system have a significant effect, either simultaneously and partially on the users satisfaction of information systems; 4) There is fairly close relationship  between the intentions to  use of the information system and users satisfactionof information systems; 5) Intentions to use of information systems and users satisfaction information system have a significant effect, either simultaneously or partially on performance operational management decision-making.
ORIENTASI PASAR DAN INOVASI ORGANISASI DALAM MENINGKATKAN PANGSA PASAR SERTA IMPLIKASINYA PADA PROFITABILITAS (Survei pada Usaha Kecil Menengah/UKM Industri Kerajinan di Kalimantan Tengah) Hartelina Hartelina
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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The purpose of is this research is to analyze result; (1) market orientation and innovation in organizations, market share, and SMEs profitability (2) the relationship of market orientation and organizational innovation, (3) the influence of market orientation and organizational innovation to the market share either simultaneously or partial, (4) the influence of market orientation and organizational innovation through the market share to the  profitability on Small and Medium Enterprises (SMEs), partially and simultaneously.This type of research is descriptive and verification. The unit of analysis is the SME handicraft industry with the target population is the SMEs handicraft industry in Central Kalimantan. Sample is 250 from 1650 SMEs Data were analyzed using structural equation model (SEM), given the model is composed of a number of causal relationships between latent variables.The results of this research has relevance in explaining conformity between variables. Its results are: market orientation, organizational innovation, market share and profitability SMEs handicraft industry in Central Kalimantan is on the category not optimal yet. Market orientation and organizational innovation have positive and significant influence, simultaneously and partially to market share, where organizational innovation influence is more dominant. Market orientation, organizational innovation and market share have positive and significant influence to profitability simultaneously and partially, where partially, the influence of market share to profitability is stronger.
PENGARUH KUALITAS KOMITE AUDIT, KUALITAS DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJEMEN TERHADAP PRAKTEK MANAJEMEN LABA DAN KINERJA KEUANGAN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Survey Pada Perusahaan Listing di PT. Bursa Harnovinsah Harnovinsah
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Financial report is an important factor for inventors to make investment decision in capital market. Publicly financial report which has relevant information will be reacted by market player. Many investors and other users of financial report do not pay attention to the process of publishing financial report, so it pushes the emergence of dysfunctional behaviours like earning management practices. The purpose of this research is to study and to find out empirically of research’s evidence about the influence of audit committee and board of commissioner’s quality, institution and management ownerships toward earnings management practice and financial performance and the implication toward firm value The population of this research is companies listed in Indonesian Stock Exchenge during the period 2007 – 2009 in amount of 105 companies. Based on the criteria, there are only 60 companies chosen as sample.  The Method of analysis of this research used path analysis, with the following hypotheses: (1) The Audit committee and the board of commissioner’s quality, institution and management ownership have influence on the earnings management practice. (2) The Audit committee and the board of commissioner’s quality, institution and management ownership, the earnings management practice have influence on corporate financial performance. (3) The earnings management practice and corporate financial performance have influence on  firm value The results of this study indicates (1)The audit committee quality negatively influence on earnings management practice, (2)  The board of commissioner’s quality negatively influence on earnings management practice  (3) The institutional ownership negatively influence on earnings management practice  (4) the managerial ownership negatively influence on earnings management practice but not significant, (5) simultaneously of  The audit committee  quality, The board of commissioner’s quality, institutional ownership and  managerial ownership,   and have  significant influence on earnings management practice, and (6) earnings management practice positively influence on corporate financial performance but not significant, (7) earnings management practice positively influence on  firm value, but not significant, (8) corporate financial performance positively influence on  firm value.

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