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<![CDATA[Analisis Pengaruh Persepsi Kapabilitas Teknikal, Independensi Auditor Dan Quality Control Review Terhadap Kualitas Audit Sektor Publik ]]>
<![CDATA[Dermawan Sugiarto]]>
<![CDATA[ EBBANK Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This aims oh these research determine and analyze the technical capability, independence and quality control review to audit quality. The sample in this research is the auditor and Public Accountants according Announcement Apendix number 02/XII.2/05/2009 designated on Public Accountants Office.The method of analysis used in this study were multiple linear regression analysis. Conclusions obtained in this study are:1. Perceptions of technical capability a positive impact on audit quality. This shows that the greater the technical capabilities possessed by auditor will give effect to increase the quality of audits.2. Perception of independence does not give effect to audit quality. This shows that the high and low levels of auditor independence, it is likely to provide significant impact on audit quality possessed.3. Perception quality control review does not give effect to the quality audit. It shows that the increase and decrease in quality control review does not provide a meaningful influence on the increase and decrease in audit quality.The implications of this research is to improve audit quality, interested parties should take into account the technical capabilities, independence and quality control review that is owned auditor, because based on the research results of these three factors are able to collectively influence the quality of audit. CPC and 44 KAP Audiot the audited financial statements of local governments should have a high ability to finish the problems related to the audit, an attitude that is not easily influenced by those who have an interest so that the resulting audit quality would be like to raise the quality auditor optimal. The resulting audit, auditors should pay more attention to technical capability factor, because it is based on the results of technical research capabilities of the factors capable of making a positive impact on audit quality.]]>
<![CDATA[Pengaruh Rasio-Rasio Keuangan Terhadap Kinerja Bank Di Indonesia (Studi Kasus pada Bank Pembangunan Daerah di Indonesia Periode 2008-2012) ]]>
<![CDATA[Vivin Indarwati]]>;
<![CDATA[Edy Anan]]>
<![CDATA[ EBBANK Vol 5, No 2 (2014): EBBANK Vol.5 No.2 Desember 2014 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aimed to examine the effect of Operating Expenses to Operating Income (ROA), Loan to Deposit Ratio (LDR), and Equity to Assets Ratio (EAR) on Return on Assets (ROA). The sampling technique used is proposive sampling criteria Regional Development Bank (BPD) in Indonesia, which presents the financial statements the period 2008-2012. The analysis technique used is multiple regression with least squares equation and hypothesis testing using t test to test the partial regression coefficient and F test to examine the mean effect together with the level of significance of 5%. It also performed classical assumption that include tests of normality, multicollinearity, heteroscedasticity test and autocorrelation test.Based on the classical assumption has been made that the variable is not found to deviate from the classical assumption. This shows the available data has been qualified using multiple linear regression model. The results of this study indicate that the variable ROA significant negative effect on ROA. LDR variable positive and significant impact on ROA. EAR variable positive and significant impact on ROA. Predictive ability of these three variables on ROA in the study by 75.9%, while the remaining 24.1% is influenced by other factors not included in the research model]]>
<![CDATA[Redenominasi dan Sanering Mata Uang Rupiah (IDR): Analisis Komparasi ]]>
<![CDATA[Joseph J.A. Turambi]]>
<![CDATA[ EBBANK Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Redenominasi mata uang adalah tindakan dengan maksud menurunkan nilai moneter dari mata uang tertentu secara tunai. Tindakan ini telah dilakukan untuk pertama kalinya hampir seratus tahun yang lalu. Jerman adalah negara pertama yang melakukan tindakan ini pada tahun 1923. Negara Terbaru yang mengambil tindakan untuk redenominasi adalah Venezuela pada tahun 2008. Berdasarkan data dari sekitar 50 negara di dunia yang telah melakukan redenominasi mata uangnya, beberapa negara tertentu bahkan telah melakukan beberapa kali redenominasi. Penelitian ini bertujuan untuk membuat analisis komparatif dari redenominasi mata uang mata uang di Indonesia Rupiah (IDR) pada tahun 2014, dan beberapa keadaan redenominasi sebelumnya di dunia.Currency redenomination was an act with the intention of lowering the monetary value of a particular currency in cash. This action has been done for the first time nearly a hundred years ago. Germany was the first country that perform this action in 1923. The Latest state that take action for redenomination is Venezuela in 2008. Based on data from about 50 countries in the world that has done its currency redenomination, even in some certain countries have done many times redenomination. This study aims to make a comparative analysis of the currency redenomination of Indonesia’s currency Rupiah (IDR) in 2014, and some previous state redenomination in the world.]]>
<![CDATA[Accounting Contribution to Total Productive Maintenance ]]>
<![CDATA[Agung Praptapa]]>
<![CDATA[ EBBANK Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Accounting plays significant role in business. The increase of business competition increases the need to accounting that can be used as a tool to develop competitiveness. Increasing business’s competition calls companies to more be concerned about quality. Quality is a key source of competitive advantage, and studies have shown that quality is positively related to increased market share and profitability (Evans & Lindsay, 1996). Customer satisfaction is a crucial goal of the entire quality process (Scott, 1998). Quality is based on value, that is, the relationship of usefulness or satisfaction to price (Evans & Lindsay, 1996). Quality includes on time delivery, defect free products, and satisfying customer services. Quality enhancement is under responsibility of all organizational members (Praptapa, 2009).There are many methods and management tools to ensure and enhance quality. The term Total Quality Management (TQM) is commonly used to denote the system of managing for total quality. As companies, especially manufacturing companies, realise that quality can be provided if production systems are working efficiently and effectively, then people pay more attention to the best utilisation of equipment. An approach to optimalize the relationship between people and the equipment on which they rely is known as Total Productive Maintenance or TPM.]]>
<![CDATA[Analisis Kointegrasi Arus Kunjungan Wisatawan Dari Australia dan Malaysia Ke Indonesia ]]>
<![CDATA[Sarwoko Sarwoko]]>
<![CDATA[ EBBANK Vol 1, No 1 (2010): EBBANK Vol.1 No.1 Juni 2010 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This paper describes the using of cointegration and ecm to see the long run relationship between determinant factors and tourists arrival (as an indication of tourism demand) from Australia and Malaysia. The tourism demand factors: Gdp per capita from origin countries, Exchange rate and Tourism price are hipothezed influencing tourists arrival from those contries. Annual data from 1985 to 2007 are used for analysis. Augmented Dikey-Fuller, Phillip Peron and Johansen’s maximum likelihood tests are used to test for unit root and cointegration. An error correction model (ECM) are estimated to an explain Australia and Malaysia demand for tourism to Indonesia. The results show that the long run equilibrium exists among endogen variables and their tourist seem to be highly sensitive to the per capita real income and exchange rate variables.]]>
<![CDATA[Pengaruh Pengalaman Kerja Dan Tekanan Anggaran Waktu Terhadap Kualitas Hasil Audit Pada Pemerintah D.I Yogyakarta ]]>
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengalaman auditor dalam melakukan penugasan audit dan sikap auditor atas anggaran waktu yang disediakan pada auditor yang ada di BPK RI perwakilan DIY dan Insprektorat Pemprov DIY. Penelitian ini menggunakan data primer, dimana responden diminta untuk mengisi kuesioner yang dibagikan oleh peneliti. Penelitian ini menjunjukkan hasil bahwa pengalaman auditor berpengaruh positif terhadap kualitas hasil audit dan tekanan anggaran waktu berpengaruh negatif atas kualitas hasil audit.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Dan Pengaruhnya Terhadap Biaya Modal Ekuitas Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Puspitosari, Indriyana]]>
<![CDATA[ EBBANK Vol 4, No 1 (2013): EBBANK Vol.4 No.1 Juni 2013 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aims to analyze the effect of leverage, managerial ownership, institutional ownership and firm size on earningsmanagement and its implications for cost of equity capital. The population in this study was a banking company listed on the Indonesia Stock Exchange. Samples used in this study were as many as 13 companies since 2007-2010. Independent variables used in this study were leverage, managerial ownership, institutional ownership and firm size. While the dependent variable was cost of equity capital. Earnings management as an intervening variable.Based on the results of multiple linear regression analysis, the study concluded that leverage, managerial ownership, institutional ownership and firm size have no significant effect on earnings management. In addition, the research found that earnings management have no significant effect on cost of equity capital.]]>
<![CDATA[Peran Penggunaan Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Menunjang Keberhasilan Usaha ]]>
<![CDATA[Arya Bee Grand Christian]]>;
<![CDATA[Maria Rio Rita]]>
<![CDATA[ EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan informasi akuntansi terhadap keberhasilan bisnis UKM dari Enting-Enting Gepuk. UKM ini telah dilatih oleh Dinas Industri, Perdagangan, Koperasi dan UKM Salatiga. Ada delapan UKM yang digunakan sebagai sampel dalam penelitian ini. Kami melakukan wawancara mendalam kepada semua responden untuk mengumpulkan informasi mendalam tentang kinerja bisnis. Hasil penelitian menunjukkan bahwa penggunaan informasi akuntansi dapat memberikan kontribusi bagi keberhasilan bisnis UKM. Oleh karena itu, sangat dianjurkan untuk UKM dari Enting-Enting Gepuk di Salatiga untuk menerapkan informasi akuntansi dalam membuat keputusan bisnis dengan benar.The purpose of this study is to find out the influence of accounting information usage toward the business success of SMEs of Enting-Enting Gepuk. These SMEs have been trained by Industrial, Trading, Cooperative and SMEs Department in Salatiga. There were eight SMEs used as the sample in this study. We conducted in-depth interview to all respondents to collect deep information about the business performance. The results showed that the use of accounting information can contributes to the business success of SMEs. Therefore, it is highly recommended for the SMEs of Enting-Enting Gepuk in Salatiga to apply the accounting information in making any business decision properly. ]]>
<![CDATA[Rancangan Balanced Scorecard Sebagai Alat Eksekusi Strategi Pada Perguruan Tinggi Swasta X di Surabaya ]]>
<![CDATA[Mar’a Elthaf Ilahiyah]]>
<![CDATA[ EBBANK Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Application of the Balanced Scorecard concept has been adopted by many companies and even government organizations as has been proposed by Butler, Letza and Neale (1997) in which some of the major organizations in the United States such as the United States Government, Intel, Apple, Miliken. Along with the development of the Balanced Scorecard method is not only used as a performance measurement tool for the business sphere but also serves as a tool for measuring the performance of government organizations and non-profit organizations, including educational organizations. This study uses on of the privat Colleges in Surabaya (PTS X) as the research object. The reason d PTS.X as the object of this study because PTS.X has experienced a drastic decrease the number of students and PTS. X has some major problems were the cause of the need for a review of strategy and planning strategies using the Balanced Scorecard. There are some major problems of PTS. X is as follows: (1) There accepted students. (3) It is not yet optimal work of faculty research and community service. (4) Lack of funding / budget development. Sources of funding, during which only rely on the SPP and DPP student may not dipetahankan again. A qualitative approach with eksploratorif case study method used in this study. Some of the steps in the design process research Balanced Scorecard at PTS. X, among others: (1) Perform translation PTS's vision and mission. X into a number of strategic objectives (2) To measure the performance of each strategic goal. (3) Establish strategic initiatives that should be do by PTS. X. PTS.X strategy has resulted in 13 strategic objectives in the four perspectives of the Balanced Scorecard and 79 of KPI to be used as a measure in the scorecard. Total size is given in the internal process perspective by 50% to satisfy customers and perspectives growth and learning as much as 30%]]>
<![CDATA[Dampak Pelimpahan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Kepada Pemerintah Daerah (Studi Kasus Di Kota Yogyakarta) ]]>
<![CDATA[X. Indri Prasasyaningsih]]>
<![CDATA[ EBBANK Vol 3, No 1 (2012): EBBANK Vol.3 No.1 Juni 2012 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) adalah pajak yang dikenakan terhadap perolehan hak atas tanah dan atau bangunan. Pajak ini mulai dipungut oleh Pemerintah Pusat pada tahun 1997. Pemungutannya didasarkan pada Undang-Undang Nomor 21 Tahun 1997 tentang Bea Perolehan Hak atas Tanah dan Bangunan. Undang-Undang tersebut diperbaiki dengan Undang-Undang No 20 Tahun 2000 tentang Perubahan BPHTB. Pada tahun 2009 diberlakukan Undang-Undang Nomor 28 tentang Pajak Daerah dan Retribusi Daerah. Dengan munculnya undang-undang ini, BPHTB yang semula dipungut oleh Pemerintah Pusat, kemudian dilimpahkan kepada daerah, yakni kabupaten dan kota. Undang-Undang Pajak Daerah dan Retribusi Daerah megamanatkan bahwa daerah selambat-lambatnya tahun 2011 harus menyusun peraturan daerah sebagai dasar pemungutan PBB dan BPHTB. Pelimpahan BPHTB ke pemerintah kabupaten dan kota membawa banyak konsekuensi di berbagai hal. Pemerintah daerah harus mempersiapkan perangkat hukum, baik peraturan daerah maupun peraturan di bawahnya. Selain itu juga perlu dipersiapkan institusi yang melaksanakan, serta sumber daya manusianya. Kota Yogyakarta adalah salah satu kota yang pemerintahannya sangat serius dengan adanya pelimpahan pajak pusat tersebut. Peraturan Daerah tentang Pajak Daerah langsung disusun bersama-sama dengan DPRD. Selain itu juga telah disusun pula Peraturan Walikota Yogyakarta yang merupakan petunjuk teknis pemungutan BPHTB. Keberhasilan dalam mengelola pemungutan BPHTB tentu saja akan menghasilkan penerimaan keuangan yang akan sangat membantu bagi pembiayaan pembangunan di daerah.]]>
