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Contact Name
Henny Medyawati
Contact Email
henmedya@staff.gunadarma.ac.id
Phone
+6281517662134
Journal Mail Official
ekbis@gunadarma.ac.id
Editorial Address
Jl. Margonda Raya, No.100, Depok, Jawa Barat. 16424
Location
Kota depok,
Jawa barat
INDONESIA
Ekonomi Bisnis
Published by Universitas Gunadarma
ISSN : 0853862X     EISSN : 20898002     DOI : http://dx.doi.org/10.35760/eb
Jurnal Ilmiah Ekonomi Bisnis is a journal through a peer-review process. Jurnal Ilmiah Ekonomi Bisnis is intended for academics and researchers to publish their articles which is an original text that has not been published in another journal. The focus and scope are in the fields of management, economics and accounting.Jurnal Ilmiah Ekonomi Bisnis is a journal through a peer-review process. Jurnal Ilmiah Ekonomi Bisnis is intended for academics and researchers to publish their articles which is an original text that has not been published in another journal. The focus and scope are in the fields of management, economics and accounting.
Articles 7 Documents
Search results for , issue "Vol 23, No 1 (2018)" : 7 Documents clear
IMPLEMENTATION OF IJARAH ACCOUNTING IN PT. BANK SYARIAH MANDIRI Meita Putri; Imam Subaweh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.811 KB) | DOI: 10.35760/eb.2018.v23i1.1814

Abstract

The development of Islamic banking is fast and increased in the ability to survive in the economic crisis compared to conventional banks create public confidence. In addition to avoid interest, Islamic banking offers a wide range of financial products as well that can be enjoyed by customers. This study focuses on one of the Islamic banks' product namely ijarah. PT. Bank Syariah Mandiri is chosen to be the object of the study. The study investigated three aspects namely procedures, recording and reporting of ijarah transactions in PT. Bank Syariah Mandiri. Ijarah financing procedures in PT. Bank Syariah Mandiri had been properly operated by some prior analysis to the disbursement of funds from the bank.  For the Ijarah transaction report, PT. Bank Syariah Mandiri has been noted several reports, for instance, the balance sheet, income statement, cash flow statement and reconciliation report income and profit-sharing statement. While for Ijarah transaction recorded in the financial statements are in line with SFAS Number107.
METHODOLOGICAL APPROACH IN ESTIMATING THE DEMAND FOR RECREATIONAL SITES John E. H. J. FoEh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.939 KB) | DOI: 10.35760/eb.2018.v23i1.1809

Abstract

Basically, there are two main problems faced in the recreation location especially in outdoor. One side, the rate of visiting some tourism objects is still low until now. It raises an assumption that recreation location doesn’t create any opportunity in regional and domestic economy. On the other hand, undervalue of recreation services, based on the willingness to pay caused a very low attractiveness of investment in tourism objects. To solve these problems, one should be able to predict the number of recreation location demand, so that a good planning and development could be implemented in this estimated area. One of the very common methods to calculate this demand is to use the travel cost methods. Many independent variable could be implemented in a multiple linear regression model, depends on the objective of the research. Somehow, a valid data is necessary in the application of statistical and quantitative analysis. Experiences showed a significant result of analysis using this travel cost methods.
THE IMPORTANCE OF INNOVATION FOR SMES AS A PREREQUISITE FOR THE SUSTAINABLE DEVELOPMENT OF THE MOLDOVAN ECONOMY Alexandru Stratan; Mihai Costica
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.707 KB) | DOI: 10.35760/eb.2018.v23i1.1810

Abstract

Following its independence, the Republic of Moldova faced a range of political, economic and social issues and had to overcome them relying mainly on its own resource potential. The economy reformed in the context of an acute social and economic crisis and radical transformation of the economic system. The lack of experience in countering external shocks, and economic and social crises, in conducting systemic reforms, coupled with the instability in domestic politics and the territorial disintegration of the country. The transition from centralized and planned economy to the market economy focused on the main directions: the price liberalization, development of the domestic market, privatization, and introduction of the national currency were dynamic. A new banking system was created; the conditions and rules of economic activities were changed. However, the measures were taken and reform methods were not always corrected in a timely manner, the reforms were often hampered, and Governments were often changed for unjustified reasons. The paper emphasizes the importance of the SMEs sector for the national economy and the role of innovation in SMEs development, the role of innovation incubators and scientific-technological parks as an important part in the implementation of innovations as a prerequisite for the sustainable development of the Moldovan economy.
THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA Dian Febriyanto Putra
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.245 KB) | DOI: 10.35760/eb.2018.v23i1.1811

Abstract

Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. Data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly.
FAKTOR DETERMINAN PENYALURAN KREDIT BANK PERSERO Wigiyanti Masodah
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2018.v23i1.1812

Abstract

"Artikel ini ditarik" 
PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA Lasminisih Lasminisih; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.46 KB) | DOI: 10.35760/eb.2018.v23i1.1813

Abstract

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making, so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study were 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR and ROA gave significant effects on changes in Banks profit, so that Banking Companies performances can be measured.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Desy Wulansari; Prihantoro Prihantoro
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.29 KB) | DOI: 10.35760/eb.2018.v23i1.1815

Abstract

Banking plays an important role as an intermideary function and it makes the economic entrepreneurs have an active role in investing like capital market. The rapid competition in the banking world industry encourages investors to make decision carefully. One of company internal information which is needed by the investor is financial report about financial performance such as LDR, ROA, NIM, and BOPO. The data used in this research is quarterly secondary data for 2007- 2009. By using fundamental analysis at least it helps the investors to select investment based on 160 samples tested from 16 banks in 2007-2009. It is found 2 variables which affect toward partal stock rate named ROE and NIM, meanwhile simultaneous testing LDR, ROA, ROE, NIM, and BOPO effect s significantly toward the stock price for 59,4 %, while for 40,6% is effected by other variables. The relation influence of LDR and BOPO is negative, meanwhile ROA, ROE, and NIM give positive effect toward stock price.

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