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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
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Analisis Struktur Industri Telepon Seluler Di Indonesia Ananta Heri Pramono
EBBANK Vol 1, No 1 (2010): EBBANK Vol.1 No.1 Juni 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

In the recent year, the cellular telephone industry in Indonesia has been growing rapidly. This can be seen from the increasing number of their customer for the past five years. With using five forces model analysis, identification driving forces, key success factors, and industry characteristic, the author came up with a conclusion that the cellular telephone industry in Indonesia recently possesses high attractiveness, promising profitability and for the same time also having a high intensity of competitiveness. The decree No. 36/1999 which is made to deregulate Telecommunication Industry and fast moving of the cellular telephone technology were driving forces factors. Holding a large funding and having a high capability in cellular technology were the key success factors to triumph this sector.
Pengembangan Sistem Informasi Akuntansi Penjualan untuk Lembaga Pendidikan Studi pada LPIT Al-Furqan Yogyakarta Edy Anan; M Sofyan Indrajaya
EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This study aims to develop a sales accounting information system for educational institutions. Development efforts with case studies at Al-Furqan LPIT Yogyakarta. In contrast to some previous studies that use the subject of a trading company organization, this study uses the organization of educational institutions. Data collection techniques are carried out with methods of observation, interviews and documentation. System development is done by designing and using the SDLC method (System Development Life Cycle). Analysis of sales transactions using PIECES analysis.The results of research on LPIT Al-Furqan show that in addition to the development of sales accounting information systems, it is also necessary to develop Point of Sale (POS) and Payroll purchasing systems. This is intended to make the system more integrated. To overcome the lack of accounting softness for educational institutions, it is generally necessary to develop open source software on the market, so that it can be used by a wider organization of educational institutions
Menghitung Harga Saham Sebagai Dasar Melakukan Investasi Muhammad Supriyadi
EBBANK Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Investing in stocks is strongly influenced by the value of the stock itself. Investors need to pay attention to dividends and earnings are expected to come from the company's future. Besides, it is also important to consider trading activity in the stock market, because of the price activity potential will be more dynamic than static activities that the potential to get bigger gain. Return or required rate of return of an investment will also affect the decision invesatsi, the higher the expected return on stocks will be more selective which includes consideration to investments. All of the above will be reflected in the value or price of the stock is formed. So the decision to invest in stocks or when to do what is determined by the stock price.
Pengaruh Disiplin Kerja, Promosi Jabatan dan Kompensasi Terhadap Kinerja Pegawai pada Dinas Kebudayaan Pariwisata Pemuda dan Olahraga Kabupaten Rembang Rudi Prasetyo Ardi; Ninik Sukmasari
EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap dalam kinerja karyawan yang mengalami penurunan karena banyak pelanggaran disiplin, disamping untuk mengetahui bagaimana promosi jabatan dan kompensasi dalam pemerataan kinerja karyawan di kantor Pemerintah budaya, pemuda pariwisata dan olahraga Kabupaten Rembang. Data penelitian diperoleh melalui kuesioner dan wawancara. Sampel yang digunakan dalam penelitian ini adalah 44 responden dan diolah menggunakan analisis deskriptif dan analisis statistik kuantitatif menggunakan regresi untuk mengetahui pengaruh variabel independen terhadap variabel dependen, setelah sebelumnya diuji validitas dan reliabilitasnya. Hasil pengujian menunjukkan bahwa peningkatan disiplin kerja, promosi jabatan dan kompensasi akan diikuti peningkatan kinerja karyawan, demikian pula sebaliknya. Kasus ini menunjukkan bahwa untuk meningkatkan kinerja karyawan diperlukan adanya pemerataan disiplin kerja, peluang dalam promosi jabatan dan pemberian kompensasi yang sesuai dengan keinginan karyawan.The purpose of this study was to determine the influence of attitude in the performance of employees decreased due to many breaches of discipline, in addition to knowing how promotion and compensation in the equalization performance of employees in government offices and cultural, youth and sports tourism Rembang. Data were obtained through questionnaires and interviews. The sample used in this study were 44 respondents and processed using descriptive analysis and quantitative statistical analysis using regression to determine the effect of independent variables on the dependent variable, having previously tested for validity and reliability. The test results showed that increasing labor discipline, promotion and compensation will be followed by improving employee performance, and vice versa. This case shows that to improve employee performance required inequality discipline of work, opportunities in promotion and compensation in accordance with the wishes of employees.
Analisis Efektivitas dan Kontribusi Pendapatan Asli Daerah Terhadap Pendapatan Daerah Kabupaten Sleman Tahun 2012-2016 Serta Proyeksi Pada Tahun 2017 dan 2018 Yuliana Endah Widyaningsih; Wuku Astuti; Kristiana Sri Utami
EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Independence of a region can be seen from the ability of the region to meet its own needs by optimizing the Regional Revenue. Local Revenue (PAD) in Sleman is one of the sources of local revenue, although there are still some other sources of revenue. The purpose of this study is to determine the effectiveness and contribution of PAD Sleman to Sleman Local Revenue for the period 2012-2016 and projected PAD Sleman in 2017-2018. The method used in this research is quantitative. Data obtained from the Office of Revenue and Financial Management Sleman District Year 2012-2016. The process of data processing using the formula of analysis of effectiveness, contribution and trend with the Least Square method. The results show that 1) The highest percentage of PAD effectiveness in 2013 is 150.55% and the lowest of 2014 is 104.35%. 2) The contribution of PAD to Regional Income in Sleman Regency is the largest in 2016 of 30.79% and the lowest of 2012 is 18.93% .3) The projection of PAD in 2017 is 809,970,380,800 and in 2018 is 947,199,851,200.
Desentralisasi Fiskal dan Tingkat Korupsi Di Indonesia Edy Anan
EBBANK Vol 3, No 2 (2012): EBBANK Vol.3 No.2 Desember 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Prud’homme (1995) menyatakan bahwa otonomi daerah merupakan perluasan jaringan korupsi dari pusat menuju daerah. Begitu juga World Bank (2004) bahwa otonomi pengelolaan APBD oleh aparat daerah memberikan peluang terjadinya tindakan korupsi didaerah yang dapat mengancam terwujudnya good local governance. Selanjutnya Baga (2005) menyatakan bahwa desentralisasi fiskal seolah-olah dipandang akan menciptakan raja-raja kecil di daerah dan memindahkan korupsi ke daerah. Lebih lanjut Jaya (2010) menyatakan bahwa berlakunya undang-undang desentralisasi dan otonomi daerah telah mendorong dilaksanakannya akuntabilitas horizontal, namun juga menjadi peluang terjadinya saluran (channels) baru bagi praktik penyalahgunaan kekuasaan seperti korupsi, kolusi, nepotisme, politik uang (money politic), lobi-lobi (lobbying), suap (bribery) atau gratifikasi. Hal senada pernyataan Fatwa (2011) (dalam Suara Karya online, 2011) bahwa Dana transfer keuangan dari pusat ke daerah, baik dana Alokasi Umum (DAU) maupun Dana Alokasi Khusus (DAK), rawan dikorupsi.Menurut Mustopadidjaja (2001) (dalam Khomsiyah, 2012) menyatakan bahwa Indonesia masih dipandang sebagai negara dengan resiko tinggi, dengan tingkat korupsi yang tinggi. Hal ini sejalan dengan hasil berbagai survei yang dilakukan oleh sejumlah lembaga internasional, yang selalu menempatkan Indonesia dalam urutan tertinggi dari negara yang paling korup di dunia. Dengan demikian pertanyaan utamanya adalah bagaimana korupsi di Indonesia? Bagaimana korupsi di daerah dengan adanya otonomi daerah dan desentralisasi fiskal? apakah desentralisasi fiskal mempunyai hubungan dengan tingkat korupsi di Indonesia?. Tulisan ini bermaksud untuk memberikan jawaban atas pertanyaan-pertanyaan diatas.
Mobile-banking’s User Readiness To Reuse Self Service Technology Eni Munarsih
EBBANK Vol 5, No 1 (2014): EBBANK Vol.5 No.1 Juni 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This research aims to test m-banking user readiness to utilize m-banking services and to test the effects of perceived service quality variable and satisfaction with m-banking services as the variable mediating relationship between the of m-banking user readiness and the sustainable intention to reuse m-banking services. Variables being controlled in this research were gender and education level. Data were collected by distributing questionnaires to respondents determined by means of a purposive sampling technique, namely customers that have frequently used m-banking services. Meanwhile, the data were drawn by means of a convenience method. There were 110 exemplars of questionnaire distributed to the respondents but only 92 exemplars were used for analysis.            A Structural Equation Model was used to analyze the data by means of a PLS alternative method aided by an application program of SmartPLS. The M-banking user readiness and perceived service quality variables were tested using a second order factor approach, meanwhile the other variable, namely satisfaction with m-banking services and sustainable intention to reuse m-banking services were tested using a first order factor approach.            Results of the analysis showed that the m-banking user readiness had a positive and significant relation to the sustainable intention to reuse m-banking services. The relation would be more robust when it was mediated by the perceived service quality. The use of a control variable over the m-banking user readiness did not exert a significant effect on the readiness of users and did not change the relation between the variables.
Analisis Rasio Keuangan terhadap Profitabilitas pada Perbankan Indonesia Heri Susanto; Nur Kholis
EBBANK Vol 7, No 1 (2016): EBBANK Vol.7 No.1 Juni 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This research aims to analyze the influence of financial ratio to measure the level of profitability with proxy in ROA well partially or simultan. Financial ratio include CAR, CR, LDR, BOPO and NPL, NIM. This research is using purposive sampling technique to collect data population from financial reports Bank-State Owned  2007-2014. The analysis of  data used descriptive statistics, classic assumption test, multiple regression analysis, hypothesis testing and analysis of the coefficient of determination (R2). The results of this research showed that as partially variable CAR, NPL and NIM has significant influence to the ROA, and variable CR, LDR and BOPO doesn’t have influence to ROA, and variable NIM have dominant influence to the ROA. While simultaneously variable CAR, CR, NPL, NIM, LDR and BOPO has significant influence on ROA. Based on the results of value  81,1% of coefficient of determination (R2), all independent variables have strong influence in explaining the dependent variable.
Desain Strategi Prioritas Kebutuhan Investasi Bidang Infrastruktur di Indonesia Rindang Matoati; Lindawati Kartika
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Based on   the survey of  World Economic Forum 2013-2014 lack of infrastructure improvements made Indonesia  has placed ranks 82 out of 148 countries surveyed by the World Economic Forum 2013-2014. The purpose of this activity are: (a) Formulate a comprehensive and strategic analysis of investment in infrastructure, particularly in the period 2015-2019, (b) Identify and define the priority infrastructure projects that have an impact on economic growth and regional development. Data analyze using a SWOT analysis and Exponential Comparative Method (MPE) and The House Models. The study states that there are eight (8) priority sectors developed infrastructure which is divided into five (5) years  from 2015 to 2019, there are three scenarios need for infrastructure investment that is optimistic, moderate and pessimistic that can be a contribution and input for the government to classify  infrastructure projects that have an impact on economic growth, sector and region.
Implementasi Pp No. 71/2010 Tentang Sap Berbasis Akrual: Tujuan, Manfaat, Hambatan dan Strategi Siti Nur Laelatul Badriyah
EBBANK Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

PP No 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) mengubah basis sistem akuntansi pemerintahan di indonesia yang mengubah dasar kas (cash basic) menjadi dasar akrual (acrual basic). PP No 71 ini emnggantikan PP No 24 tahun 2005 yang dinyatakan tidak berlaku lagi. Penerapan akuntansi berbasis akrual diharapkan mampu meningkatkan kualitas informasi pelaporan keuangan pemerintah serta menghasilkan informasi yang lebih akuntabel dan  transparan. Penerapan SAP berbasis akrual bertujuan untuk meningkatkan efisiensi dan efektivitas  (penganggaran,  akuntansi dan  pelaporan),  meningkatkan  pengendalian  fiskal,  manajemen  asset,   meningkatkan  akuntabilitas  dalam  program penyediaan barang dan jasa oleh pemerintah.Banyak hal harus dilakukan pemerintah ketika menerapkan SAP basis akrual. Dalam menciptakan laporan keuangan yang maksimal, hambatan yang cukup krusial yaitu belum siapnya Sumber Daya  Manusia  (SDM). Sehingga pemerintahsecara  keseluruhan  akan  meningkatkan  kualitas  SDM  terutama  dengan  meningkatkan  kuantitas  dan  kualitas  tenaga akuntan. Agar  K/L dan Pemda siap mengimplementasian PP No. 71 Tahun 2010, diantaranya perlu adanya sosialisasi PP No. 71 Tahun 2010 dan pendampingan terhadap semua instansi pemerintah untuk menerapkan accrual basis.Penerapan PP No. 71 tahun 2011 tentang SAP Akrual harus merupakan bagian dari reformasi birokrasi maka sangat penting menyediakan cukup banyak tenaga akuntan yang terdidik, andal serta memiliki sertifikat register negara sehingga keterbatasan SDM dapat segera teratasi.

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