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Mutinda Teguh Widayanto
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mutindateguh@upm.ac.id
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+62335-422715
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ecobuss@upm.ac.id
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Jl. Yos Sudarso, Pabean Dringu Probolinggo Jawa Timur
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INDONESIA
Jurnal Ilmiah Ecobuss
Published by Universitas Panca Marga Probolinggo
ISSN : 23379340     EISSN : 27228622     DOI : https://doi.org/10.51747/ecobuss
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ecobus adalah hasil penelitian dan hasil pemikiran dari Civitas Fakultas Ekonomi dan pihak luar yang berminat pada perkembangan ilmu ekonomi serta terbit secara berkala setiap bulan maret dan bulan september pada tahun 2015 dan akan terbit secara berkala setiap dua kali dalam satu tahun
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 2 (2015): Ecobuss September 2015" : 6 Documents clear
Implikasi Kepemilikan Institusional terhadap Discretionary Accrual Abdul Haris
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Changes in the world economic system that occurred in late as a result of globalization will affect Indonesian economic and legal system. A number of studies have examined the discretionary accrual, and this study also takes this topic. It investigates the impact of highly ownership concentration on discretionary accrual. The researcher is interested in Indonesian companies that their ownership concentrates on a few owners in form of institution with the majority of Limited Corporation. Samples in this study are firms listed in the Jakarta Stock Exchange 2006-2011. Multiple regression analysis is used to test the hypotesis. The dependent variables are discretionary accrual and the independent variables of the ownership proportion by institutions are measured with the first biggest ownership by institutions. The control variables are leverage, size and return. The result of this study suggests that the companies owned by institutions do discretionary accrual in income decreasing to avoid political cost. Keyword: earnings management, institution ownership, and discrenionary accrual.
Analisa dan Penerapan Activity Based Costing untuk Penentuan Harga Pokok Poduksi Joni Hendra
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The purpose of this research are (1) knowing the influence of activity based costing (abc) as an effort to produce calculation basic price the paper products hvs a more efficient and more accurate, (2) helping for ease in determine policy to determine the selling price paper hvs.This study adopted qualitative approaches descriptive with the approach case study.The subject of this research is PT.Suparma, tbkSurabaya.As for the period a financial report used were the reports on the production costs in january 2013 up to december 2013. Based on the research done can be concluded as follows (1) by using the method abc, so companies have basic price production more accurate.A comparison, basic price production in the paper products hvs 60 gsm roll in a traditional is higher ( overcosts compared with a method of abcnews.Basic price production overcosts indeed absorb the cost of smaller than traditional methods.While in the paper products hvs 60 gsmplano in a traditional lower ( undercosts compared with a method of abcnews.Hpp who undercosts indeed absorbs more greater than traditional methods.(2) the method of abc take more cost driver so that it will allocate overhead to each of product with more appropriate and accurately.Thus, through the use of a method of abc, distortion the cost of occurring can be removed or pressed minimum. While advice that can be assigned to this research is: (1) of the company need to repair in the calculation of the basic price production by not using the traditional systems / conventional again but by using activity based costing system. (2) before uses the abc should classifies a charge of friends The cost of energy and the cost of embalase to a group overhead to increase accuracy calculation basic price production (Keyword: activity based costing, overhead costæ, basic price production)
Peran Keberadaan Pasar Minggu Alon – Alon Kota Probolinggo terhadap Penambahan Penghasilan Para Pedagang Kaki Lima H.M. Saiful Bahri; Muhammad Syarif Hidayatullah Elmas
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study aims to determine the role of Alon-Alon Mondays market against additional income Probolinggo City. This study used a qualitative approach with a sample of 50 respondents or 33% of all 150 merchants. The collection of data used in this study was to distribute questionnaires or questionnaires directly to the respondents. The results of these studies is how to show that the role of Alon-Alon Mondays market in Probolinggo City. The positive impact on the earnings of the hawkers, is very profitable for traders. It is shown from the respondents' answers as much as 24% to income above Rp. 400,000 every week, by 16% to 200,000 and 300,000 income and other income of less than 100,000 and 100,000. Keywords: Morning Market, additional income street vendors
Penerapan Audit Kepatuhan Atas Prosedur Penjualan Kredit Guna Meningkatan Pengendalian Intern Pada PT Pamolite Adhesive Industry (PAI) Probolinggo Seger Priantono
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The aim of this research is to determine the result and applied of complaint audit on the selling procedure of PT Pamolite Adhesive Industry(PAI) in Probolinggo. The method used in this research is action research which to know the improvement of the intern pressured. The process of compalint audit is done for the unsures of the intern pressured in audit selling procedure which consist of separeted of the functions and the divided the responsibilities, the system of job utilities and the authority of doing practice well in every organizations. The aim of compalint audit is to convince the audit selling procedure is fulled the unsures of intern pressured. The finding of this research is expected that the audit selling procedure is fulled in the intern pressured. For the further researches, the researcher suggests for doing the selling transaction and job divisions of responsibilities well in every parts of selling system. Keywords:complaint audit, selling procedure, intern pressured.
Pengaruh Sumber-Sumber Stres Kerja terhadap Kepuasan Kerja Pegawai Kecamatan Dringu Kabupaten Probolinggo Yayuk Indah Wahyuning Tyas
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study was conducted aims to understand the influence of sources job stress to satisfaction work of state civil apparatus , to understand the extent of the influence of sources job stress that is the design , demands the role of the demands between personal simultaneously to satisfaction work and to know variable of of the design will , demands the role of the demands between personal that have leverage most dominant to satisfaction work of state civil apparatus kecamatan dringu kabupaten probolinggo. This research the approach quantitative , as associative .Variable research used to research this is the independent variable ( sources job stress consisting of of the design , demands the role of the demands between personal and dependent variable ( satisfaction work ) .The method of analysis the data used to research is the quantitative analysis , with use of five formula that is the validity , reliability test , regression analysis linear multiple , test t ( partial ) and the f ( simultaneous ). Based on analysis on concluded that design work , demands role and demands between personal a partial significant work with satisfaction of state civil apparatus .While simultaneously . That design work , demands role , and demands between personal , influences work satisfaction of state civil apparatus in dringu kabupaten probolinggo .While variables most dominant affect satisfaction employment is between personal demands Key Words: The desain work, demani role, dermain between personal, work satisfaction
Persepsi Mahasiswa Terhadap Peran dan Tanggung Jawab Auditor. Study Experimen Pada Mahasiswa Panca Marga Probolinggo Saifullah -
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This paper excamines the effect of education on students perceptions of the meaning of audit repots and responsibilities and duties of auditors. A research instrument, utisising semantic differential scales designed to measure the messages communicated through audits reports, was administered to two groups of undergraduate students at the beginning and end of a semester. The experimental group consisted of final year under graduate accounting students enrolled in their first auditing unit. The control group co nsisted final year under graduate manajement students not enrolled in auditing unit. There are 40 manajement participated in the experiment anf there are 40 manajement students participated in the control at the beginning of a semester. The same students are used at the end of a semester, Mann Whitney U test was used to test hypotheses one, two and three. Kruskall-Wallis One-Way Analysis of Variance was used to test for differences in responses between the relative responsibilities at auditors and prapares of financial repots (responsibility), the reliability of financial information (realiability) and the evaluation of the future prospects of the firm (prospects). The results of the experiment confirm the hypotheses proposed. So the results of the study suggest that education may be an affec tive approach to narrowing or eliminating the audit expectation gap. This research has implication that happen the expectation gap, but the gap’s can be reduced by auditing education program. Key Words : Perception, responsibility and duty of auditor’s, audit repots, expectation gap.

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