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Ekonomi Bisnis

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Published by Universitas Gunadarma

ISSN : 0853862X EISSN : 20898002 DOI : http://dx.doi.org/10.35760/eb

Core Subject : Economy, Science, Social,

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 23, No 3 (2018)" : 7 Documents clear

THE INFLUENCE OF PROMOTION EXPENSES, SAVINGS, AND FINANCIAL RATIOS TO DIBURSED LOANS ON BANK PEMBANGUNAN DAERAH IN INDONESIA Sartika Sartika; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

Bank as financial intermediaries have a vital function, which is collecting and distributing funds. This research is focused on disbursed loans, because it is an activity that generates the greatest income for a bank and can help public who need funds. This research is aimed to examine the influence of promotion expenses, savings, while Capital Adequacy Ratio (CAR), Gross Non Performing Loan (Gross NPL), and Return on Asset (ROA) as proxy of financial ratios in this research to disbursed loans. The objects of this research are Bank Pembangunan Daerah (BPDs) listed in Bank Indonesia (BI) and published their annual reports and financial statements which have been audited by the Public Accountants' Office in the period 2008-2012 as samples. The sampling technique uses purposive sampling with specific criteria, so that 12 BPDs are selected. The analytical method uses multiple regression analysis with SPSS version 20. The results of this research show that promotion expenses have influence on disbursed loans partially on the BPDs, savings have influence on disbursed loans, CAR has influence on disbursed loans, Gross NPL has no influence on disbursed loans, and ROA has no influence on disbursed loans. Independent variables (promotion expenses, savings, CAR, Gross NPL, and ROA) have influences on disbursed loans simultaneously on the BPDs.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES Azhelia Syafira; Lana Sularto
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

This research was conducted at Utama Aluminum Store which is a companyengaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings.

ANALYSIS AND DESIGN ACCOUNTING INFORMATION SYSTEM OF FUNDING AND FINANCING AT KOPERASI SERBA USAHA SYARIAH BAITUL MAAL WAT TAMWIL BAKTI NURUL HUDA Malicha Aulia Zatalini; Imam Subaweh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

This research conducted at Kopsyah BMT Bakti Nurul Huda and applied a computerized system of funding and financing activities. The purpose of this research is to find out and analyze how the accounting information system of funding and financing activities have been running, whether the system has been running well and how alternatives system is effectively applied in Kopsyah. The research method used is descriptive analysis method with qualitative data. Data analysis techniques consist of literature study, observation, interview, and documentation. The primary data were collected from interviews, notes, and documents which related to accounting activities, while secondary data consist of organizational structure, job description, documents, forms, and accounting records.The analysis tool consists of system analysis and design system with DFD, ERD, normalization, database, and design input as well as output. The results show that Kopsyah has double positions on Baitulmaal between secretary with accounting and cashier or teller with the head of KUB, on Baitultamwil between the cashier or teller with accounting.Documents and the copies have been made, although there are some documents that do not have copies. Recording and data storage are analyzed with daily cash book, control card and Excel. The researcher proposes to separation positions by adding cashier or teller for Baitulmaal, one accounting and one finance manager.The researcher also proposed to replace membership book from manual to printed form, eliminate the function of some documents in Baitulmaal, such as daily cash book, control card, and letter of application to become member, add documents and copies, such as receipt which consists of two sheets, deposit slip, withdrawal slip, slip of disbursement financing and slip of installment financing consists of three sheets and use computerized system and server as well as data storage with database.

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY DENGAN SOKONGAN POLITIK SEBAGAI VARIABEL INTERVEINING Muhammad Istan
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

The purpose of this study is to find out the effect of Debt to Equity Ratio (DER) and Debt to Total Asset Ratio (DAR) to Return on Equity of the indicated companies having political support listed in Indonesia Stock Exchange. The problems in this study are to find out how DER and DAR influence Return on Equity (ROE) and to find out the role of political support as a mediating variable between DER and DAR to ROE. The data are taken from financial statements of companies listed in the Stock Exchange. A sample of 33 companies indicated to have political support taken by purposive sampling. This study uses simple and multiple regression analysis techniques. The result of this study has shown that the Capital Structure (DER) has a significant influence to the company's performance. Capital Structure in the form of Debt to Asset Ratio (DAR) gives a minor effect on the company's performance on ROE. The DER Capital Structure has a significant influence on political support (SP). Capital Structure in the form of DAR has a significant influence on political support (SP). Political support does not mediate the structure of the DAR and the DER to the ROE.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS QUALITY, TRUST AND LOYALTY ON USER PERFORMANCE USING EXTENDED INFORMATION SYSTEM SUCCESS MODEL ON MULTIFINANCE COMPANY IN DEPOK Arinda Pramesti
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

Globalization resulted in fiercer competition between the companies. To be top in the competition, companies must have good management in achieving the company's main objectives and obtain the maximum benefit effectively, efficiently and economically. Currently, the company has used information technology to carry out its business activities. However, any technology used by the company should always be evaluated, whether the use of these technologies provide a good contribution to the user and also companies that use them. This research is aimed to obtain empirical evidence of relationship between accounting information system quality, trust and loyalty of system with user performance. This study uses updated D&M IS Success Models categories to measure the system. Those categories are System Quality, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefits. This research has used questionnaires which were proceed and analyzed by multiple regression analysis method. The process of data analysis are validity and reliability test, classic assumption test, multiple regression analysis, and hypothesis testing analysis. The hypothesis analysis uses simultaneous regression analysis. The results show that System Quality, Information Quality and Service Quality have a significant effect on Use and User Satisfaction simultaneously. Use and User Satisfaction have a significant effect on Net Benefits, Trust and Loyalty simultaneously. Net Benefits, Trust, and Loyalty have a significant effect on User Performance simultaneously.

THE INFLUENCE OF PERCEIVED JUSTICE IN SERVICE RECOVERY ON COMPLAINANT SATISFACTION AND WORD-OF-MOUTH INTENTION AT HOTEL IN JAKARTA Murni Setyawati
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

The purpose of this study is to assess the relative influences of distributive (DJ), procedural (PJ), and interactional (IJ) justices on customer satisfaction with service recovery and to examine the relationship between recovery satisfaction and word-of-mouth intention. On-site surveys were administered to collect data from hotel guests who stayed, and experienced a service failure at five-star hotels. The effects of procedural and interactional justice have a positive relationship with complainant satisfaction and word-of mouth intention. The results also confirmed the role of complainant satisfaction on word-of-mouth intention. Managerial implications of these findings are briefly discussed.

FINANCIAL DISTRESS PREDICTION AND SEEING THE INFLUENCE OF THE ALTMAN RATIO ON COMPANY FINANCIAL DISTRESS Hadhi Dharmaputra Juliyan; Bertilia Lina Kusrina
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

This research aims to determine the level of bankruptcy of the company and to see if the Altman ratio can predict the condition of corporate bankruptcy in mining companies on the Indonesia Stock Exchange, because mining companies have a large role in the Indonesian economy. This study uses the Altman Z-Score model analysis to see how much the company's bankruptcy prediction and uses logistic regression to see how much the influence of the Altman ratio in predicting corporate bankruptcy.

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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

Abstract

Abstract

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Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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