cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
Published by Sekolah Ilmu Tinggi Ekonomi Bisnis dan Perbankan Yogyakarta
ISSN : 20871406     EISSN : 24424439     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 196 Documents
 1   2   3   4   5 
The Effect Of Budgetary Participation, Organizational Commitment And Budget Goal Clarity On Managerial Performance With Internal Control As Moderating Variable (Survey On Individual Office Holders At Rsud Prof. Dr. Margono Soekarjo In Purwokerto) Yuniati Suryaningsih
EBBANK Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.992 KB)

Abstract

The aims of research are to analyze the significant effect of budgetary participation, organizational commitment as well as budget goal clarity on managerial performance and to analyze the effect of internal control in moderating on the causal relationship between budgetary participation, organizational commitment as well as budget goal clarity and managerial performance. This research was conducted at working area of RSUD Prof. Dr. Margono Soekarjo in Purwokerto. The amounts of respondents used in this research of 61 managerial, sampling technique used in this research is probability sampling (selected sample), whereas determination of amount of sample used the Slovin formula. To test the first, second and third hypotheses, it has used multiple linear regression analysis, then to test the fourth, fifth and sixth hypotheses, it has used moderated regression analysis. Based on the result of multiple linear regression analysis, it has got the t-statistic value of budgetary participation, organizational commitment as well as budget goal clarity each was greater than the value of t table, therefore the first, second and third hypotheses was accepted. The results of moderated regression analysis shows the t-statistic value of moderating_1 as well as moderating_2 variable each was smaller than value of t table, while the t-statistic value of moderating_3 variable was greater than value of t table, therefore the fourth and fifth hypotheses were rejected, whereas the sixth hypothesis was accepted. Based on the result of data analysis, it could be concluded that budgetary participation, organizational commitment as well as budget goal clarity has positive and significance effect on managerial performance, internal control has no significance moderate on the causal relationship between budgetary participation as well as organizational commitment and managerial performance, and internal control has significance moderates on the causal relationship between budget goal clarity and managerial performance. Based on the conclusions, it could be implied that in order to continuously improve the managerial performance, the RSUD Prof. Dr. Margono Soekarjo in Purwokerto needs to pay attention on the budgetary participation, organizational commitment and budget goal clarity policy. The way to do them were provide ample opportunities to the managerial to take an active role in formulating the budget, to meet the various needs and desires of the managerial tasks associated with the field of work or their responsibility area and to implement the budgeting system that clear, measurable and applicable
Evaluasi Kinerja Likuiditas, Aktivitas dan Profitabilitas (Studi Kasus Di CV. Unggul Perdana Organik Blora) Mateus Dian Sanjaya; Maria Rio Rita
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.767 KB)

Abstract

This study aims to analyze company performance on CV Unggul Perdana Organik (CV UPO) Blora through financial statement analysis. Previous research has many that analyze the financial performance in large companies, but not many in SME companies. During the time, assessment of CV UPO in company's performance only based on the benefits generated. The analysis is done by comparing the company's financial ratios for five years. We find that the liquidity of CV UPO has been decrease in the last two years when compared with the existing average. For activity ratios, CV UPO has been in good position because the average for the last three years inventories less than the average inventories for five years.Meanwhile, CV UPO has been quite effective to manage fixed assets and total assets, due in the last two years those ratios are increase. For profitability ratios, compare with the average value available, the ability of CV UPO to generate net profit from existing sales in the last two years is decreased, while the ability of CV UPO in net profit outcome of total cost owned increased in the last two years.
Efektivitas Tax Amnesty Terhadap Peningkatan Penerimaan Pajak Nasional dan Arah Kebijakan Pemerintah Pasca Tax Amnesty (Periode Pengamatan Tahun 2012-2017) Wuku Astuti
EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.924 KB)

Abstract

This study examines the effectiveness of Tax Amnesty on the increase of national tax revenue and the direction of government policy after Tax Amnesty (observation period 2012-2017). Population in this research is the ralization of the national tax revenue report and data realization of tax revenues from Sunset Policy. While the sample is focused on the report on the ralization of national tax revenue in 2012-2017 and data on tax revenue from Sunset Policy (2015) and Tax Amnesty (2016-2017). The normality test of data distribution is done by classical assumptiontest. To test the influence of independent variable to dependent variable done regression analysis. While testing the hypothesis is determined bay t-test. The test results show that Tax Amnesty is less effective in increasing tax revenue.
Aplikasi Program Peningkatan Kualitas Kehidupan Kerja (Quality of Work Life) Dalam Upaya Meningkatkan Kinerja Karyawan Titiek Mulyaningsih
EBBANK Vol 3, No 2 (2012): EBBANK Vol.3 No.2 Desember 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.709 KB)

Abstract

A high quality of work life is essential for organizations to continue to attract and retain employees. Quality Of Work Life (QWL) is a process in which organizations recognize their responsibility to develop job and working conditions that are excellent for the employee and organization. The interventions of QWL will effectively utilize the employee potentials by ensuring great participation and involvement of workers. This paper focuses and analyses the application of QWL to improve employee productivity that leads to organization productivity. They are 10 factors of QWL that influence the improvement of employee productivity: (1) attitude; (2) environment; (3) opportunities; (4) nature of job; (5) people);(6) stress; (7) career; (8) challenges; (9) growth and development; (10) risk and compensation
Pengaruh Modal Intelektual terhadap Kinerja Keuangan pada Sektor Perbankan Indriyana Puspitosari
EBBANK Vol 7, No 1 (2016): EBBANK Vol.7 No.1 Juni 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.339 KB)

Abstract

The principal purpose of this study is to investigate the influence of the three components of intellectual capital: physical capital (VACA), human capital (VAHU), and structural capital (STVA) toward ROA as  the proxy of financial performance on listed banking industry from 2012-2014. Empirical analysis is conducted using linear multiple regression analysis which is ROA as dependent variable, the intellectual capital component as independent variables and firm size as control variable. From the empirical analysis using sample of 23 listed banking industry indicates that the three components of intellectual capital have positive significant effect on ROA, and  physical capital is the strongest predictor.
Tekanan Internal dan Eksternal, Etika Identitas Perusahaan, Islamic Social Responsibility dan Kinerja Keuangan : Studi pada Bank Syariah di Kawasan ASEAN Fitri Laela Wijayati
EBBANK Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.101 KB)

Abstract

The purpose of this study is to indentified relationship between internal dan eksternal pressure as an atecedence to Corporate Ethical identity (CEI) disclosure dan Islamic Social Responsibility (ISR) disclosure with sharia’ bank performance. This study used two control variabel GPP per capita and branch sharia’ bank amount.  The sample of this study is sharia bank in ASEAN  which used panel data in periode 2013-2016 with total sample is 92 sample. Used Partial Least Square (PLS) analysis data to analysis model fit and analysis of each variable.  This study found that fianncial resources as an internal pressure proxied hasn’t relationship with CEI but has relationship with ISR. Management Discussion Analysis has relationship with CEI and ISR, concentration of shareholding as external pressure proxied hasn’t relationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance
Faktor - Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Pemilihan Karier Profesi Akuntan Sungkono Sungkono
EBBANK Vol 3, No 1 (2012): EBBANK Vol.3 No.1 Juni 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.912 KB)

Abstract

Many kinds of work which need the workers, will indirect to adapt with qualification of characteristic the occupation, one of them is qualification at accounting sector. The companies who need people have graduated from accounting majority, must be known all of the factors that is considered by the workers, when they accept some occupation. The number of accountant still rarely than Indonesian people now, and very possible, if the accountants profession will booming at the future, both of quality and quantity. This condition will bring to some consequence, that everyone can choose accountant to be the agreement profession. The profession of accountants are public accountant, management accountant, government accountant, education accountant, and consultant.            Researcher was use likert-scale questionnair for this research. Five factors comprising 20 questions concerning career choice factors were addressed. The five factors are job criteria, idealism, earnings, social responsibility, and job market. Employing a survey of 60 accounting students from state and private university. Multiple regression analysis was used to assess the ability of five factors to distinguish choose a career as accountant. T-test were used to compare responses of accounting students from state and private university, and also to compare responses of man and woman accounting students. The research result indicate that based on the absolute score, those opting are more concerned with all (five) factors that influence accounting students to choose kind of accountants profession as a career. However, based on the independent sample test, there is  differentiation between accounting students from state and private university to choose kind of accountants profession as a career, the resulted score that was statistically significant is from social responsibility factor. There isn’t differentiation between man and woman accounting students to choose kind of the accountants profession as a career. Accounting students in this research, mostly choose a management accountant as  their  career.
Analisis Arus Kunjungan Wisatawan Mancanegara Ke Indonesia Dengan Menggunakan Model Gravitasi Sarwoko Sarwoko
EBBANK Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.073 KB)

Abstract

Tulisan ini mencoba meneliti Analisis Arus Kunjungan Wisatawan Mancanegara ke  Indonesia dengan Menggunakan Model Gravitasi. Dalam penelitian ini digunakan data sekunder, data pool yaitu kombinasi data runtut waktu dan seksi silang (cross section) meliputi lima besar negara asal wisatawan mancanegara yang relative tetap antara tahun 1980-2012, yaitu Australia, Malasia, Singapore, Jepang dan Taiwan. Macam data runtut waktu itu berupa Arus Kunjungan Wisatawan, Populasi penduduk,  Gross Domestic Product per kapita, dan Indeks Harga Konsumen baik dari negara asal wisatawan maupun dari Indonesia, Jarak geografis antara Indonesia dengan Negara-negara asal wisatawan. Dalam penelitian ini, penulis menggunakan model gravitasi dengan teknik analisis regresi OLS berdasarkan data pool. Dari hasil uji statistik menunjukkan bahwa variable-variabel independent perpengaruh kuat terhadap arus kunjungan wisatawan mancanegara ke Indonesia dengan arah koefisien-arah koefisien yang sesuai dengan teori.
Pengaruh Strategi Integrated Marketing Communication (IMC) terhadap Keputusan Membeli Konsumen pada Bisnis Tour & Travel di Wilayah Daerah Istimewa Yogyakarta Fransisca Diwati; Tito Imam Santoso
EBBANK Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.526 KB)

Abstract

This study aimed to examine the effect of Integrated Marketing Communication (IMC) in the variables of motivation, perceptions, and attitudes toward consumer's decision to buy the product tour and travel business in Yogyakarta. Research carried out by multiple regression analysis using primary data in the form of questionnaires. The regression results after testing the validity and reliability of all the explanatory variables showed significant positive effect on the dependent variable. These results indicate that Integrated Marketing Communication (IMC) have an influence on consumer purchase decisions on products Tour and Travel in Yogyakarta.
Abnormal Return Dengan Strategi Analisis Fundamental Anik Suryaningrum
EBBANK Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.689 KB)

Abstract

Beberapa penelitian sebelumnya telah membuktikan bahwa harga saham ternyata gagal untuk merefleksikan dengan segera publikasi informasi yang tersedia, khususnya informasi mengenai earnings. Penelitian ini dilakukan dengan menggunakan data yang terdapat dalam laporan keuangan (data fundamental), sebagai upaya untuk mencari alternatif lain yang diharapkan dapat digunakan untuk menentukan harga saham dengan lebih baik.Dengan pengambilan sampel diambil secara purposive random sampling terhadap perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama tahun 2005 dan 200 dan sahamnya aktif diperdagangkan selama periode tersebut. Diperoleh sebanyak 34 perusahaan yang memenuhi kriteria yang ditetapkan.Penelitian ini menggunakan 6 sinyal fundamental yaitu: persediaan (PERSD), piutang dagang (PD), pengeluaran modal (PM), margin kotor(MK), biaya penjualan dan administrasi (P&A) dan pajak efektif (PE). Sinyal fundamental dihitung dengan menggunakan model perubahan rata-rata 2 tahun sebelumnya. Sedangkan abnormal return dihitung dengan menggunakan model disesuaikan rata-rata dan model disesuaikan pasar. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi sederhana untuk mengetahui besarnya hubungan antara masing-masing sinyal fundamental (univariate regression), maupun seluruh sinyal fundamental (multivariate regression) terhadap CAR (cumulative abnormal return).Hasil empiris menunjukkan bahwa sinyal margin kotor (MK) mampu memprediksi abnormal return secara signifikan, yaitu dengan signifikansi nilai t sebesar 0,0726 (dengan model disesuaikan rata-rata) dan sebesar 0.0165 (dengan model disesuaikan pasar). Sedangkan kelima sinyal fundamental yang lain ternyata tidak mampu memprediksi abnormal return secara signifikan karena analisis statistik menunjukkan signifikansi nilai t yang lebih besar dari 0.1, masing-masing yaitu: PERSD = 0,4933 dan 0,2938, PD = 0,2171 dan 0,3119, PM = 0,2682 dan 0,3076, dan PE = 0,2208 dan 0,2333 (masing-masing untuk model disesuaikan rata-rata dan model disesuaikan pasar).

Page 2 of 20 | Total Record : 196

 1   2   3   4   5 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol 15, No 1 (2025): EBBANK Vol 15 No 1 Juni 2025 Vol 14, No 2 (2024): EBBANK Vol 14 No 2 Desember 2024 Vol 14, No 1 (2024): EBBANK Vol 14 No 1 Juli 2024 Vol 13, No 2 (2023): EBBANK Vol 13, No 2 Desember 2023 Vol 13, No 1 (2023): EBBANK Vol 13, No 1 Juni 2023 Vol 12, No 2 (2022): EBBANK Vol 12, No 2 Desember 2022 Vol 12, No 1 (2022): EBBANK Vol.12 No.1 Juni 2022 Vol 11, No 2 (2020): EBBANK Vol 11 No 2 Desember 2020 Vol 11, No 1 (2020): EBBANK Vol.11 No.1 Juni 2020 Vol 10, No 2 (2019): EBBANK Vol 10 No 2 Desember 2019 Vol 10, No 1 (2019): EBBANK Vol.10 No.1 Juni 2019 Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018 Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018 Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017 Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017 Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016 Vol 7, No 1 (2016): EBBANK Vol.7 No.1 Juni 2016 Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015 Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015 Vol 5, No 2 (2014): EBBANK Vol.5 No.2 Desember 2014 Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014 Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013 Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 Vol 3, No 2 (2012): EBBANK Vol.3 No.2 Desember 2012 Vol 3, No 1 (2012): EBBANK Vol.3 No.1 Juni 2012 Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011 Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011 Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010 Vol 1, No 1 (2010): EBBANK Vol.1 No.1 Juni 2010 More Issue