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Ekonomi Bisnis
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 462 Documents
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ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON QUALITY OF AUDIT (CASE STUDY: CPA FIRM IN JAKARTA) Dian Febriyanto Putra
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 1 (2016)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.68 KB)

Abstract

Public accountants are independent auditors that provide services to public, especially in the field of audit of financial statements made by his client. Certified Public Accountant (CPA)  task is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI).Population in this study is the auditor who worked on the Certified Public Accountant (CPA) in Jakarta. The sample was taken from using purposive sampling technique as much as 120 auditors. The independent variable in this study was the competence and independence, while the dependent variable was the quality of the audit. Methods Data collection conducted using questionnaire. The conclusion of the research was that the competence and independence of auditors influence audit quality significantly. Keywords: Competency, Independency, Audit Quality.
ANALISIS KONSUMSI RUMAH TANGGA STUDI KASUS : PENYEWA DAN PEMILIK RUMAH DI DKI JAKARTA Wendra Afriana
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 3 (2017)
Publisher : Universitas Gunadarma

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Abstract

Hidup di kota besar seperti Jakarta tentu tidak murah. Konsumsi yang dikeluarkan tidak hanya pada sebatas makanan, tetapi juga non makanan. Terbukti berdasar data BPS, pengeluaran yang banyak dilakukan oleh rumah tangga di Jakarta adalah pada pengeluaran non makanan, seperti biaya pendidikan, biaya rekreasi atau hanya sekadar biaya kecantikan. Kondisi tersebut menimbulkan pertanyaan, bagaimana konsumsi yang dikeluarkan oleh warga penyewa rumah dan pemilik rumah. Berdasarkan data BPS, standar hidup layak di Jakarta adalah 2,5juta. Artinya jika warga memiliki rumah sendiri di Jakarta harus memiliki pendapatan lebih dari yang distandarkan. Untuk itu, penelitian ini ingin menganalisa tiga variabel yang bisa mempengaruhi konsumsi rumah tangga di Jakarta, yakni status kepemilikan rumah, usia kepala keluarga dan jumlah anak dalam keluarga. Pengolahan data dalam penelitian ini menggunakan analisis berganda. Hasil penelitian ini menunjukkan bahwa status kepemilikan rumah dan jumlah anak memiliki pengaruh terhadap sikap mengkonsumsi suatu rumah tangga di Jakarta. Namun demikian, pengaruh yang ditunjukkan tidak terlalu kuat, karena hanya pada Sig 0.245, dimana jika Sig mendekati 0 artinya pengaruh variabel X atas Y tidak terlalu kuat, namun jika mendekati 1 maka pengaruh tersebut kuat. Kata Kunci:  konsumsi rumah tangga, analisis berganda, kepemilikan rumah, usia kepala keluarga, jumlah anak dalam keluarga.
PENGARUH DANA PIHAK KETIGA TERHADAP RENTABILITAS DAN LIKUIDITAS PADA BANK MANDIRI, BNI DAN BCA Cut Srikandi; Luluk Kholisoh
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 2 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.754 KB) | DOI: 10.35760/eb.2018.v23i2.1816

Abstract

The rapid growth of banking industry is inseparable from the number of new banks which increasing the fund mobility and credit allocation. This situation triggers competitive competition among banks to keep improving their financial performance. The continuous and significant decrease of bank perfomance will lead to financial distress or difficult circumstances, or it can be said to happen a bankruptcy threshold and it has a major impact on banking industry in general as well as Indonesia economic conditions in particular. Banks must be able to improve the profitability and liquidity levels in order to survive as one of the performance factors and banks health assessment and third party fund as one of the main source of funds. The aim of this research is to obtain an overview the extent influence of third party funds on profitability and liquidity level of the bank. The data used in this study is secondary data taken from quarterly financial statements from 2005-2008 and simple linear regression analysis.The results of this research which conducted at Mandiri, BNI, and BCA found that there was a significant influence between third party funds on profitability and liquidity. For BNI, there is a significant relationship between third party funds to ROA, ROE and NIM, but negative outcomes in BNI can be attributed to RR, although positive results are obtained at the LDR ratio. At BCA, a significant relationship is only obtained by ROE and NIM, while ROA is not. Positive relationships were also obtained by BCA for LDR and RR. Positive results were obtained by Bank Mandiri for all ROA, ROE and NIM ratios and LDR and RR, from the three banks Mandiri banks that had the best level of profitability and liquidity. The significant relation at BCA was only obtained by ROE dan NIM, but not ROA. The positive relation also can obtained toward LDR and RR at BCA. The positive result was obtained by Mandiri toward all ratio ROA, ROE and NIM as well as LDR and RR. In conclusion from those three banks, Mandiri bank has  the best level of profitability and liquidity.
PERAN DISIPLIN PEGAWAI AUDITOR BPKP SEBAGAI PEMEDIASI DALAM HUBUNGAN ANTARA MOTIVASI KERJA DAN KINERJA Muhamad Rahman; Nur Hamzah
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.461 KB) | DOI: 10.35760/eb.2019.v24i1.1856

Abstract

This research is incorporated into deep motivation mediation. The researcher contacted 76 auditors in BPKP (State Development Audit Agency) Bengkulu Province to provide information about discipline, motivation and employees performance. The implications of this study are discussed, together with the advantages, disadvantages, and suggestions for further research.
PENGARUH ENJOYMENT, FLOW EXPERIENCE, TRUST TERHADAP INTENTION TO PLAY PADA GAME PLAYERUNKNOWN'S BATTLEGROUNDS (PUBG) MOBILE DI BENGKULU Ivan Kurnia; Muhartini Salim; Sularsih Anggrawati; Aprima Widanti; Ilsya Hayadi
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.963 KB) | DOI: 10.35760/eb.2019.v24i3.2173

Abstract

The purpose of this study were to determine the effect of enjoyment, flow experience, and trust toward the level of intention to play in online game  playerunknown's battlegrounds  (PUBG) mobile in Bengkulu. This study uses a quantitative approach using primary data obtained through online questionnaires. This study involved users of the game PUBG mobile in Bengkulu. The total sample in this study was 140 users of the game PUBG mobile in Bengkulu using the convenience sampling method. The data processing technique of this study used Statistical Package For Social Science (SPSS) software version 21.0. The analysis which is used including validity test, reliability test, and t test for hypothesis testing. The result revealed that; 1). Enjoyment has a positive and has a significant influence toward the level of intention to play; 2). Flow experience has a positive and has a significant influence toward the level of intention to play; 3). Trust has a positive and has a significant influence toward the level of intention to play felt by users of the PUBG mobile game in the  Bengkulu.
ANALISIS PENGARUH DPK, LDR, NPL DAN CAR TERHADAP JUMLAH PENYALURAN KREDIT PADA PT. BANK QNB INDONESIA, Tbk PERIODE 2005 - 2014 Kharisma Citra Amelia; Sri Murtiasih
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 1 (2017)
Publisher : Universitas Gunadarma

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Abstract

Perbankan memiliki peran besar dalam perekonomian, hal ini tidak terlepas dari peran bank sebagai lembaga intermediasi. Bank memiliki tugas untuk menghimpun dana dari masyarakat dan menyalurkan kembali kepada masyarakat dalam bentuk kredit. Penelitian ini dilakukan untuk menguji pengaruh variabel dana pihak ketiga (DPK), loan to deposit ratio (LDR),  non performing loan (NPL) dan capital adequacy ratio (CAR) terhadap kredit yang disalurkan pada PT. Bank QNB Indonesia, Tbk. Data yang digunakan sebagai acuan analisis merupakan data sekunder dari laporan tahunan bank. Jangka waktu penelitian dari tahun 2005-2014.Metode analisis yang digunakan adalah uji F, uji t, regresi linier berganda dengan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi.Hasil penelitian ini menunjukkan bahwa variabel DPK, LDR dan CAR berpengaruh positif terhadap jumlah penyaluran kredit.Sedangkan NPL berpengaruh negatif terhadap jumlah penyaluran kredit.Hasil uji F menunjukkan variabel DPK, LDR, NPL dan CAR secara bersama-sama mempengaruhi jumlah kredit yang disalurkan. Kata kunci: Capital Adequacy Ratio (CAR), Dana Pihak Ketiga, Jumlah Penyaluran Kredit, Loan to Deposit Ratio (LDR), Non Performing Loan(NPL)
EFFECTS OF TECHNOLOGY ABSORPTION AND GOVERNMENT PRIORITIZATION OF ICT ON FOREIGN DIRECT INVESTMENT Samuel David Lee
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 2 (2017)
Publisher : Universitas Gunadarma

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Abstract

Nowadays, ICT has become the fundamental pillar of the knowledge economy. Government have a big proportion to support technology activities by having high priority and concerned. In order to increase economic growth, government can push the business sector to publish the reporting order to attract the investor.The research has taken population from all the countries around the world therefore using purposive sampling technique and only 111 countries that meet the criteria as a sample. The research using secondary data which are Network Readiness Index from World Economic Forum (WEF) and Foreign Direct Invesment (FDI) inflows from UNCTAD. The analysis methods in this research are path analysis for testing the hypothesis, descriptive analysis, classical assumption test and good of fitness test for testing the quality of data using AMOS 6 software. Result of this research found that firm-level of technology absorption affects to FDI directly but government prioritization of ICT directly not affects to FDI. Keywords: ICT, Investment, FDI, Technology
PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSET, RETURN ON EQUITY, BOPO, DAN CAPITAL ADEQUACY RATIO TERHADAP NILAI PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Rizki Muti Agustiani
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 2 (2016)
Publisher : Universitas Gunadarma

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Abstract

Bank mempunyai fungsi utama sebagai lembaga intermediasi, yaitu menghimpun dana dari unit ekonomi surplus dan menyalurkannya kembali kepada unit ekonomi defisit dalam bentuk kredit. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh 1) Good Corporate Governance; 2) Return on Asset (ROA); 3) Return on Equity (ROE); 4) BOPO; 5) Capital Adequacy Ratio (CAR) pada nilai perusahaan. Analisis menggunakan regresi linier berganda menggunakan SPSS versi 24. Hasil dari penelitian ini adalah variabel Good Corporate Governance yang diukur dengan ukuran dewan komisaris, independensi dewan komisaris, ukuran dewan direksi dan jumlah komite audit tidak berpengaruh secara signifikan terhadap nilai perusahaan. Hal serupa dengan variabel Return on Asset (ROA), Return on Equity (ROE), BOPO, dan Capital Adequacy Ratio (CAR) tidak berpengaruh secara signifikan.terhadap nilai perusahaan. Kata kunci: nilai perusahaan, tobin’s Q, good corporate governance
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.16 KB) | DOI: 10.35760/eb.2018.v23i3.1834

Abstract

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.

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