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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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Struktur Organisasi, Budaya Organisasi, Dan Kualitas Laporan Keuangan Pemerintah Daerah Handoko A. Hasthoro; Henry Sarnowo
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 study tried to demonstrate empirically the factors that affect the quality of financial reports of local governments in Indonesia. Organizational structure and culture of the organization and will be used as a determinant and explanatory item for the quality of financial statements. The size of the organization, the number of regional working units, and the number of board members representing the local people used as a proxy for organizational structure. Organizational culture proxied by the quality of e-government implementation. The quality of local government financial reports using Government Audit Agency audit opinion as a proxy. Using multiple linear regression method, the results of the study with a sample of 184 Local Governments show that the organizational culture (e-government) has a positive effect on the quality of local government financial reports. Organizational structure’s variable which is organizational sizea nd the number of members of regional parliaments has no effect on the quality of local government financial reports. Variable number of regional working units has a negative effect on the quality of local government financial reports. Statistical results shows that the average (mean) quality of local government financial reports have not been good since the value is 2.804 which means that below the qualified opinion (value 3). Implication of this study is the local government must pay attention to the quality of financial reporting by implementing properly the standards required by way of education and can often be done through cooperation with universities.
Komponen dan Faktor Penentu Biaya untuk Penetapan Tarif Angkutan Kereta Api Barang Handayani Handayani
EBBANK Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

The train has many advantages compared to other modes of transport, among other things: a relatively large load capacity in all transport, production costs are relatively efficient, as well as the accuracy and speed of travel, especially those who have had multiple lines. In addition the use of rail transport can avoid the cost of road repairs due to freight trains can be avoided load exceeds the capacity. In order to increase the share of rail transport necessary goods tariff guidelines that can be used both by regulators, operators, and users of goods rail transportation services. This is because since 2012 the Minister of Transport Regulation No. 34 Year 2011 concerning Procedures for Calculation and Determination of Rates Transport Persons and Goods By Train has been replaced by the Regulation of the Minister of Communications No. 28 Year 2012 on Guidelines Calculation and Determination of Rates Transport People By Train. In this study, carried out the study in addition to the existing rules, also conducted field research to determine the cost of components and the cost of any decisive factor to be reckoned as a guideline tariff rail transport of goods.
Manfaat Pelatihan Akuntansi Dalam Meningkatkan Cakupan Penggunaan Informasi Akuntansi Oleh Koperasi (Suatu Riset Eksperimental) Sungkono Sungkono
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

Accounting activities produces the accounting information where its give a benefit  to  users for business decision-making. But in fact, accounting has not played an important role in the activities of small and medium enterprises. Accounting information has not been utilized optimally by the actors in the field of small and medium enterprises, including cooperatives. To be useful for accounting activities they will need to be strategic steps in order to raise awareness of the perpetrators cooperatives, increase knowledge, and skills in accounting, so that they realize the importance of accounting in their businesses. Training coupled with guidance is one solution to raise awareness, increase knowledge, and skills of managers and employees of cooperatives, so that the program is expected to accounting information generated more quality and useful in their business decision making. By experimental research that  taking subjects as many as 30 pieces of existing cooperatives in the district of Bantul as samples, researcher find empirical evidence there is a significant in the extent of usage accounting information between experiment group and control group.  It can be concluded that training in the field of accounting has benefits in increasing the extent of usage of accounting information in decision making by the cooperative.
Faktor –Faktor Yang Mempengaruhi Cakupan Penggunaan Informasi Akuntansi Pada Koperasi Di Provinsi Daerah Istimewa Yogyakarta Sungkono Sungkono
EBBANK Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Accounting information should be used by interested constituents  (stakeholders) as one of the basic for business decision making. In fact, accounting information has not been used optimally, especially by the principals of SMEs, including cooperatives. Many factors influence the extent of usage of accounting information, namely the scale of business, the age of  business ,the  type of business, manager education and training of accounting. This article presents the results of research on the factors that influence the extent of the usage of accounting information by the cooperative, which examines how the influence of scale, age, business and accounting training influence the extent of the usage of accounting information by the cooperativse. This research take  sample  of 30 cooperatives in the district of Bantul by purposive random sampling. The hypothesis was tested with multiple regression test showed that the three factors, namely the scale of business, age of business and accounting training both totally and partially influence the extent of the usage of accounting information by the cooperatives.
Pengaruh Pengawasan, Kepuasan pada Pimpinan, dan Komitmen Tenaga Penjual pada Kinerja Tenaga Penjual Aprillia Elly Kusumastuti; Ali Mursid
EBBANK Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Penelitian ini bertujuan untuk menguji model struktural yang menggambarkan pengaruh pengawasan, kepuasaan pada pimpinan, komitmen tenaga penjual pada kinerja tenaga penjual. Menggunakan data survei pada tenaga penjual perusahaan asuransi dalam model persamaan struktural untuk menguji keterkaitan persepsi tenaga penjual mengenai pengawasan, kepuasaan pada pimpinan, komitmen tenaga penjual pada kinerja tenaga penjual. Responden penelitian ini adalah tenaga penjual perusahaan asuransi di Semarang. Metode pengambilan sampel dilakukan dengan purposive sampling. Analisis data penelitian yang digunakan adalah model persamaan struktural dengan program aplikasi AMOS. Hasil evaluasi model dengan beberapa kriteria Goodness of Fit Indices menunjukkan hasil yang baik, sehingga dapat dikatakan bahwa hasil penelitian ini mendukung model yang menunjukkan pengaruh pengawasan, kepuasaan pada pimpinan, komitmen tenaga penjual pada kinerja tenaga penjual.This study aimed to test the structural model that describes the influence of supervision, satisfaction towards leadership, commitment salesperson towards salesperson performance. Using survey data on the insurance company salesman in structural equation modeling to test the salesperson's relationship perception of control, satisfaction towards leadership, commitment salesperson towards salesperson performance. Respondents are salespeople insurance company in Semarang. This study used purposive sampling method. The data analysis used in this study is a structural equation model using the AMOS application program. Results of the evaluation models with multiple criteria Goodness of Fit Indices showed good results, so that it can be said that the results of this study support the model that shows the influence of supervision, satisfaction towards leadership, commitment salesperson towards salesperson performance.
Penerapan Akuntansi Akrual Pada Organisasi Sektor Publik Handoko A. Hasthoro
EBBANK Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Tulisan ini membahas penerapan akuntansi akrual di organisasi sektor publik. Akuntansi akrual, bagian dari reformasi new public management (NPM), diyakini akan membawa organisasi sektor publik menjadi lebih transparan, akuntabel, efisien dan efektif. Beberapa pengalaman negara-negara lain menunjukkan hasil yang bervariasi. Di Nepal, Afrika Selatan, dan Norwegia penerapan akuntansi akrual mengalami kegagalan. Sedangkan di Australia, Selandia Baru, Finlandia, Swedia, Amerika Serikat dan Inggris adalah contoh negara yang berhasil menerapkan akuntansi akrual. Untuk Indonesia, penerapan akuntansi akrual memerlukan kajian yang mendalam dan hati-hati dengan memperhatikan aspek lingkungan organisasi dan kultur organisasi sektor publik.
Analisis Rasio Keuangan untuk Penilaian Kinerja pada Pemerintah Daerah Kabupaten Gunung Kidul Rigel Nurul Fathah
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

The objective of this research is to analyze the financial performance of Gunungkidul regency from 2010 until 2014 seen from : (1) Effectiveness Ratio PAD, (2) Regional Financial Efficiency Ratio, (3) Ratio of Suitability, (4), Ratio of Growth, and (5) Ratio of Independence Regional Finance. This research is quantitative descriptive. This research collecting secondary data at Central Bureau of Statistics (BPS) Yogyakarta. Data analysis techniques used quantitative descriptive formula : Effectiveness Ratio PAD, Regional Financial Efficiency Ratio, Ratio of Suitability, Ratio of Growth and Ratio of Regional Financial Independence. The analysis showed the financial performance of Regency Gunungkidul seen from (1) Ratio Effectiveness of PAD can be considered effective, because the average effectiveness by 131,8% (2) Efficiency Ratio Regional Financial classified as not efficient since the average magnitude of this ratio at 109,8%. (3) Ratio of Suitability can be said that the Gunungkidul regency allocated most of its budget for operating expenditure area which is an average of 71,26% compared with the average capital expenditure amounted to 9,92%. (4) Ratio of Growth Income, Revenue, Operating expenditure always increase from year to year and Growth Capital Expenditure is volatile (5) Ratio of Financial Independence area is still classified as Low once and in the category of relationship patterns Instructive because the average ratio of 10%.
Pengelolaan Keuangan Pribadi : Pengendalian Diri Terhadap Penggunaan Uang Bagi Karyawan Chandra Hariwijaya; Maria Rio Rita
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

The aim of this study is to find out what kind of self-control on the use of money, especially for employees. The population in this study were academic and non-academic employees at Satya Wacana Christian University, Salatiga. The sample was chosen by using convenience sampling method. To capture the phenomenon of self control on money using, the research instrument is prepared in the form of a questionnaire containing the form, manner and reason of self-control in the use of money. The analysis will be presented in descriptive form by utilizing the frequency distribution.The results shown that the most kind of self-control on the use of money that used by employees of Satya Wacana Christian University, using many efforts to control their finance, like set aside money each month for savings, prioritize the critical needs, reduce spending and record the expenses.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Jakarta 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

Laporan keuangan menjadi salah satu sumber informasi penting bagi investor untuk mengetahui kondisi perusahaan. Investor dapat menggunakan laporan keuangan yang telah tersedia untuk mengevaluasi kinerja perusahaan yang telah tercatat di pasar modal sebelum mengambil keputusan saham perusahaan mana yang akan dibeli dengan anggapan bahwa investasi tersebut akan memberikan tingkat kembalian lebih besar daripada investasi di perusahaan lain.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh faktor-faktor fundamental terhadap harga saham pada perusahaan manufaktur di Bursa Efek Jakarta. Data yang digunakan berasal dari laporan keuangan masing–masing perusahaan dan bersumber dari Indonesian Capital Market Directory. Sampel penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Jakarta 2005,2006 dan tahun 2007. Jumlah sampel yang memenuhi kriteria tersebut ada 40 perusahaan. Untuk membuktikan hipotesis diuji dengan menggunakan analisis regresi berganda, uji F, dan uji t dan untuk membuktikan tidak ada penyimpangan pada hasil regresi diuji dengan uji asumsi klasik (multikolinearitas, autokorelasi, dan heterokedastisitas).Pengujian menggunakan program bantuan  SPSS For  Windows, yang  menunjukkan bahwa semua variabel independen secara bersama-sama berpengaruh signifikan terhadap harga saham. Besarnya pengaruh variabel independen terhadap harga saham adalah sebesar 68,2% yang berarti bahwa harga saham lebih banyak dipengaruhi oleh ke empat variabel independen yang ada dalam penelitian sedangkan sisanya sebesar 32,4% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian. Apabila dilihat secara individu dari ketiga variabel independen ada satu variabel yaitu EPS yang memiliki pengaruh yang signifikan terhadap harga saham. Sedangkan variabel ROE, DER dan DPR tidak memiliki pengaruh yang signifikan terhadap harga saham.
Persepsi Pengguna Terhadap Kemanfaatan dan Kemudahan Penggunaan Aplikasi Sistem Informasi Baru di STIE SBI Surawan Setyo Budi
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

In order to improve monitoring, guidance and control at universities, since 2014 the government has imposed a new application called FEEDER system that can be used to submit semi-annual reports of academic activities by universities to DIKTI. This study aims to determine the factors that affect user satisfaction of the system by using four factors: the quality of information systems, the quality of information, quality reliability and safety qualities. Respondents in this research were 106 people carriers Kopertis PTS entire region V. Methods of data collection using questionnaires, measuring instruments with 5-point Likert scale on test validity and reliability and analyzed using regression analysis. The results of the four factors were examined using "ease" as a variable interverning have found that the quality of information systems and quality that affect the reliability of the system user satisfaction.

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