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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 462 Documents
THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE AT THE MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Eka Miratul Khasanah; Teddy Oswari
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 2 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.617 KB) | DOI: 10.35760/eb.2018.v23i2.1818

Abstract

Environmental problems have become a central issue for several countries around the world, especially in Indonesia and become a concern to the various parties, including government, public, even the accounting disciplines. The reason is that Indonesia has decreased in Environmental Performance Index and causes a lot of negative impacts, not only for the community itself but also the company that takes the raw material from nature for their production activity. This study aimed to investigate the effect of environmental performance on company value directly and indirectly through financial performance as an intervening variable. The object is some manufacturing companies listed in Indonesia Stock Exchange from 2011-2014. This study used purposive sampling to determine the sample, that generates 20 manufacturing companies as a study sample. Data used in this study is secondary data obtained from the annual report and PROPER Assessment Report. This method used path analysis to see the direct and indirect effect between the independent variables with the dependent variable. The results showed that environmental performance does not give significant effect on company value, while environmental performance gives a significant effect on financial performance, financial performance gives a significant effect on company value, and environmental performance has a significant effect on company value through financial performance as intervening variables. Furthermore, financial performance is intervening variables that may mediate the relationship between environmental performance and company value.
THE EFFECT OF RISK, PROFITABILITY AND LIQUIDITY ON CAPITAL ADEQUACY Fransisca Carindri; Untara Untara
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.932 KB) | DOI: 10.35760/eb.2019.v24i1.1854

Abstract

The purpose of this research was to determine the effect of partial Non Performing Loan (NPL), Risk Index (ZRISK), Return on Assets (ROA), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Loan to asset Ratio (LAR) to the Capital Adequacy Ratio (CAR) on banking companies listed on the Stock Exchange. The research population was banking companies listed in Indonesia Stock Exchange during the three (3) year period from 2010 to 2012. The sample used in this research was determined using purposive sampling technique in which there are 29 companies that meet the criteria for sample selection. The analysis technique used is multiple linear regression and the processing of the data using SPSS v15.0. The results showed that the ROA, LDR, and LAR have no significant effect on CAR. While the NPL, Risk Index and NIM have significant effect on CAR. Predictive ability of the six independent variables on CAR was at 32.9 % while the remaining 77.1 % is influenced by other factors not included in the regression model.
KEBIJAKAN KURIKULUM BERBASIS LINGKUNGAN MELALUI PROGRAM ADIWIYATA DI SEKOLAH MENENGAH ATAS Dheo Rimbano; Mutiara Rahma
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.597 KB) | DOI: 10.35760/eb.2019.v24i3.1876

Abstract

Penelitian ini menfokuskan melakukan pengkajian terhadap pengelolaan pendukung ramah lingkungan dalam program Adiwiyata yang diterapkan di Sekolah Menengah Atas. Hal ini dilakukan, guna mengetahui sejauh mana tujuan yang dirancang berkenaan dengan kebijakan, pelaksanaan kegiatan dan pengelolaan program Adiwiyata. Penelitian ini timbul karena saat ini hampoir semua sendi kehidupan mengalami gangguan ekosistem, yang harus segera dicari solusi perbaikannya, solusi perbaikan itu tidak hanya pada level bidang sejenis, namun juga bisa di mulai pada bidang pendidikan dan pengajaran, Penelitian ini bertipe kualitatif dengan pendekatan single case study. Hasil Penelitian memberi tahu kepada kita bahwa Kebijakan Berwawasan Lingkungan di Sekolah Menengah Atas dilakukan dengan melalui membuat visi misi yang peduli dan berbudaya lingkungan; pengembangan pembelajaran pendidikan lingkungan hidup; peningkatan kapasistas Sumber Daya Manusia; kebijakan sekolah yang mendukung terciptanya sekolah yang bersih dan sehat; Kebijakan Kepala Sekolah dalam upaya penghematan Sumber Daya Alam dan kebijakan sekolah untuk pengalokasian dan penggunaan dana bagi kegiatan yang terkait dengan masalah lingkungan hidup. Temuan selanjutnya, Kurikulum berbasis lingkungan diterapkan Sekolah Menengah Atas dengan membiasakan pelajar mencintai lingkungan; memiliki panggung kreasi sebagai wadah siswa belajar diluar kelas; dan menerapkan pendidikan dari mata pelajaran Muatan Lokal dalam kehidupan sehari-hari.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: ANALISIS DATA PANEL Henny Medyawati; Astri Sri Dayanti
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 3 (2016)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.578 KB)

Abstract

Salah satu parameter penting dalam mengukur kinerja manajemen adalah laba. Untuk menunjukan prestasi perusahaan dalam menghasilkan laba, manajemen cenderung mengelola laba secara oportunis dan melakukan manipulasi laporan keuangan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh asimetri informasi, ukuran perusahaan, earnings power (EP) terhadap manajemen laba. Penelitian ini menggunakan analisis regresi data panel. Manajemen laba yang diproksi dengan discreationary accruals dihitung menggunakan model Jones. Asimetri informasi diproksi menggunakan relatif bid-ask spread. Ukuran perusahaan dihitung menggunakan total aset dan earnings power diproksi menggunakan net profit margin (NPM). Objek penelitian yang digunakan adalah perusahaan sektor properti dan real estate dari tahun 2010 sampai dengan 2014. Hasil analisis menunjukan bahwa Ukuran Perusahaan, berpengaruh terhadap Manajemen Laba.  Kata kunci: Asimetri Informasi, Ukuran Perusahaan, Earnings Power, Manajemen Laba
FINANCIAL TRANSPARENCY ON THE WEBSITE IN ASIAN BANKING INDUSTRY Ana Dwi Pertiwi; Budi Hermana
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 2 (2017)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.482 KB)

Abstract

New regulation of Bank Indonesia is required Indonesian banking to have a website to publish financial report though their website in order to improve transparency. Internet is considered as one of media which have a close relationship with transparency. This study was conducted to know financial transparency on the website in Asian banking industry. In this study, financial transparency on the website was measured by using internet financial reporting index. This study also evaluates the relationship performance, internet financial reporting index, information richness and website popularity. Sampling technique used in this study was purposive sampling. The samples in this study were 144 banks in Asia. And, an analytical technique in this study was Structure Equation Model (SEM) based components or Partial Least Square (PLS) with the help of Smartpls 2.The results of this study show that all of Asian banking in this study was implemented internet financial reporting. The results of this study also show that performance has a significant relationship to website popularity indirectly through information richness, the performance hasn’t a significant relationship to website popularity indirectly through internet financial reporting but internet financial reporting is influenced by performance, and the performance hasn’t a significant relation directly to website popularity. Keywords: banking; financial disclosure; internet financial reporting index
DETERMINANTS AND COMPARISON OF INTERNET FINANCIAL REPORTING IN DEVELOPING COUNTRY AND DEVELOPED COUNTRY OF SOUTHEAST ASIA (CASE STUDY: PROPERTY AND REAL ESTATE INDUSTRY IN INDONESIA AND SINGAPORE) Muthiya Gabriela Malawat
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 2 (2016)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.875 KB)

Abstract

Internet financial reporting is the inclusion of financial information through the internet or the website, known as a voluntary disclosure does not because the content of disclosure, but because the tools used. There is a view if a company reports their financial reporting through the internet indicates it has good news, and if does not report indicate it has bad news. This research aims to examine the effect of firm size, profitability, and leverage to internet financial reporting measured by index and furthermore to compare the disclosure level of internet financial reporting between property and real estate companies in Indonesia as developing country and Singapore as developed country. Sample in this research is 56 companies. Data in this research obtained from companies annual report in 2013 and internet financial reporting index. The result of this research showed that firm size and profitability significantly affect internet financial reporting, meanwhile leverage did not affects internet financial reporting. Furthermore this research showed Indonesia and Singapore did not have difference in disclosure level of internet financial reporting.  Keywords: Financial reporting, internet reporting, financial information
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" 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.407 KB) | DOI: 10.35760/eb.2018.v23i3.1836

Abstract

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.
MARKETING STRATEGY FOR THE DETERMINATION OF STAPLE CONSUMER PRODUCTS USING FP-GROWTH AND APRIORI ALGORITHM Winda Widya Ariestya; Wahyu Supriyatin; Ida Astuti
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.114 KB) | DOI: 10.35760/eb.2019.v24i3.2229

Abstract

The demand for staple products that vary among customers makes it necessary for the store to determine how the marketing strategy should be. Data mining are known as KDD (Knowledge Discovery in Database) is to digging up valuable knowledge from the data. Research purpose is to identify the right marketing strategy to sales the goods. The marketing strategy is took by analyze how much consumers demand for basic needs. The algorithms used in this research are FP (Frequent Pattern)-Growth and A-priori Algorithm. Finding combinations patterns between itemset using the Association Rule. FP-Growth algorithm is an algorithm that been used to determining a set of data in a data set that often appears on the frequency of the itemset. the KDD stages study are data cleansing, data integration, data selection, data transformation, data mining, pattern evaluation and knowledge presentation. the Testing used Rapidminer software with a minimum confidence value of 0.6 and a minimum support of 0.45. FP-Growth algorithm obtained 5 rule conclusions while Apriori Algorithm obtained 3 rule conclusions. The FP-Growth algorithm make a better decision rules than a priori algorithms in determining of marketing strategies, because it produces more decisions on how the goods sold.
GAYA KEPEMIMPINAN DEMOKRATIS, DISIPLIN KERJA DAN IMBALAN FINANSIAL TERHADAP KINERJA PEGAWAI PADA YAYASAN PERSATUAN PERGURUAN TAMAN SISWA CURUP Muhammad Istan; Hardinata Hardinata
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 1 (2020)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.067 KB) | DOI: 10.35760/eb.2020.v25i1.2223

Abstract

Penelitian ini bertujuan untuk mengetahui dampak dari gaya kepemimpinan demokratis, disiplin kerja dan imbalan finansial terhadap kinerja karyawan Yayasan Perguruan Tamansiswa Cabang Curup. Penelitian ini dilakukan di Yayasan Perguruan Tamansiswa Cabang Curup. Data dianalisis dengan cara regresi linier berganda. Sampel yang digunakan dalam penelitian ini sebanyak 35 orang diperoleh dengan cara sensus (total sampling). Hasil dari penelitian ini menunjukkan kepemimpinan demokratis, disiplin kerja dan imbalan finansial berpengaruh positif secara simultan terhadap kinerja karyawan Yayasan Perguruan Tamansiswa Cabang Curup. Kepemimpinan demokratis, disiplin kerja dan imbalan finansial  berpengaruh positif dan signifikan terhadap kinerja pegawai. Imbalan finansial merupakan variabel yang paling dominan mempengaruhi kinerja karyawan pada Yayasan Perguruan Tamansiswa Cabang Curup.

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