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Jurnal Bisnis dan Akuntansi

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Published by Sekolah Tinggi Ilmu Ekonomi Trisakti

ISSN : 14109875 EISSN : 26569124 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.

Arjuna Subject : -

Articles 673 Documents

10 11 12 13 14

PENGUKURAN KINERJA USAHA KECIL MENENGAH MENURUT FAKTOR KOMPETENSI SUMBER DAYA MANUSIA KARMILATI KARMILATI; RR. NIKEN PURBASARI
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The background of this research is the idea that competition for the future is competition of opportunity share rather than market share. The competition for the future is not product versus product, but the company versus company. The Capable Company needed to access the new opportunity arena, like market, resources, technology, changing processes, meaning that competition, is as much a battle between competing and often overlapping coalitions and between individual firms. The capable company is a company with high performance. The company should be setting best corporate strategy to get high performance. Corporate strategy is primarily about the choice of direction based on its competencies for the firm as a whole, whether the firm is a small, or a single product company. The competencies needed to get high performance and can be accessed the new opportunity. The limited question of this research is there any influence between Knowledge and UKM performance, Skill and UKM performance, Attitudes and UKM performance. The design of this research applies survey method with employer of small and middle business company (UKM) in Pulo Gadung Jakarta. The method of this research is using technical regres-sion. The result showed that there is positif influence between Knowledge and UKM Performance, Skill and UKM Performance, Skill and UKM Performance, Attitude and UKM Performance.

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON EARNINGS MANAGEMENT PRACTICE (Case Study on Indonesia Manufacturing Industry) YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the research is to get empirical evidence about institutional ownership, management ownership, directors’ size, audit committee, independent commissioner, leverage, profitability, firm size, auditor’s independency and auditor’s reputability on earnings management practice. This research used 53 manufacturing companies listed in Indonesia Stock Exchange and the data were collected through purposive sampling method during the research period 2009 until 2011. The result of the research showed that audit committee, independent commissioner and debt to equity ratio had influence on earnings management practice. The results of this study indicate that the audit committee and independent commissioner overseeing management in reporting of company performance through financial statements. In addition, companies that source of funding more debt than equity is more likely to make an earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PEDRO SUKMADIJAYA; IGNES JANUAR CAHYADI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purposes of this research is to analyze the effect of managerial ownership, independent board of commissioners, audit committe, company size, return on equity, leverage and earnings per share to firm’s value. The achievement of value of the firm may effect positive impact, both internal and external’s company. The population is manufacture companies listed in Indonesian Stock Exchange from 2011-2015. This research use purposive sampling method to determine the sample and only 41 companies selected as research sample. Multiple regression model and statisctic descriptive is used to analysis data. The result indicates that the independent board of commissioners and audit committe do not effect firm’s value. Otherwise, managerial ownership, company’s size, return on equity, leverage, and earnings per share has effects firm’s value

KETERKAITAN DINAMIS FAKTOR FUNDAMENTAL MAKROEKONOMI DAN IMBAL HASIL SAHAM ENDRI ENDRI
Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper investigation empirically the dynamic inter-dependence of the maroeconomy variables and stock returns with data the during period 2003 until 2008. Empirical investigation is conducted by the cointegration Engle-Granger method, error correction mechanism, and regression analysis. Result show significant long-run and short-run relationship between macroeconomic variable and stock returns.

PENGARUH FINANCIAL EARLY WARNING SIGNAL TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TITA DETIANA
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research was performed to investigate the influence of Incured Loss Ratio, Liabilities to Liquid Aseet Ratio, Ratio agents balance to surplus,Premi Growth ratioon Stock Price at assurance on Indonesia Stock Exchange.The sample of this research was selected based on purposive sampling with the following criteria (1) assurance company published financial report during period 2005 till 2011; and (2) assurance company reported earning during period. The Data was based on publicity Indonesian Capital Market Directory from 2005 to 2011. Sample was acquired of 9 companies. Data was analyzed with multi linier regression. Empirical evidence showed that there is influence of Incured Loss Ratio or rasio beban klaim, Liabilities to Liquid Aseet Ratio or Rasio Likuiditas, Ratio agents balance to surplus andPremi Growth ratio on Stock Price.

REAKSI INVESTOR TERHADAP PUBLIKASI LAPORAN KEUANGAN DI MEDIA MASSA PADA PERUSAHAAN PUBLIK SHANTI S
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

It is widely known that financial statement provide accounting information helping the investor to evaluate the company financial performance. Company value could be drawn by accounting information in the financial statement. The availability of this information can help the investor to make investment decision. To prove it, this research analyzes and tests the content of the accounting information in financial statement that published in newspapers. The testing for the investment performance could be reflected by the trading volume and the stock price of the companies that listing in BEJ, with total samples 51 companies from 2005 till 2007. First research has objective to analyze the influence of the financial statement published to the trading volume activity. This analysis is for all the samples and clustered by industry. The Result of the analysis during 5 days before and 5 days after the published is only has a significant difference trading volume for basic industry. Second research has objective to analyze the influence of the financial statement published to the excess return. The result of this event window for 11 days around the published date shows that there is a significant difference for stock price for the 2 days periods before the published. The significant level is lower than 0,05, it means reject Ho. In conclusion, the published of the financial statement is significant influence the excess return.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEPEMILIKAN MANAJERIAL DAN PENGARUHNYA TERHADAP RISIKO KARTIKA NURINGSIH
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research model analyses managerial ownership from three determinants: profitability, debt policy and institutional ownership. Then, the research model also analyses the effect of managerial owner-ship on risk. Based on agency theory, the developing of the model is used to reduce the potential conflict in company. Samples were taken from 319 companies which listed at Indonesia Capital Market Directory period 2001 until 2004. The results of research show that debt policy and institutional ownership have negative effect to managerial owner-ship. While, profitability has not effect to managerial ownership. Managerial ownership has negative effect to risk. From the results can be concluded that the effect of profitability on managerial ownership can not be used to control agency conflict, meanwhile another hypo-thesis can be received to reduce agency conflicts

FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The firm increases its value through managing capital structure decision. Thus, management of capital structure and decisions are important matter regarding the relationship between value of the firm and capital cost . There are several theories about capital structure, which explain capital structure decision making by management, such as asymmetric information theory, agency theory, static trade off theory, and pecking order theory. Objectives of the research are to examine and analyze the impact of the firm size, profitability, business risk, time interest earned, and asset growth to capital structure of the manufacturing firm listed in Indonesia Stock Exchange. Samples are taken by using purposive or judgement sampling method. Research has been done on 213 observations. The result shows that profitability,time interest earned, and asset growth have significant impacts to capital structure.On the other hand, size and business risks do not have significant impact on firm capital structure. The next reasearch is suggested to be done by comparing sectors of the firm in a longer period of time to get a more comprehensive result.

ANALISIS PENGARUH KEPUASAN PENGGUNA PUBLIC COMPUTER TERHADAP EFISIENSI DAN EFEKTIFITAS MAHASISWA TRISAKTI SCHOOL OF MANAGEMENT DICKY SUPRIATNA; TJHAI FUNG JIN
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the influence of public computer users' satisfaction toward the efficiency and effectiviness of students at Trisakti school of management. User satisfaction was measured by feature completeness, stability/ accuracy, user friendly, innovation, security and flexibility. This study uses 380 respondents which are students at Trisakti School of Management. Data was collected by using simple random sampling. Using Multiple Regression Analysis, the result shows that public computer users satisfaction have significant influence toward efficiency and effectiviness of students at Trisakti School of Management. ilowever, from t-test shows that feature completeness, innovation, security, flexibility have significant influence toward efficiency, and feature completeness, innovation have significant influence toward effectiveness.

PRAKTIK EARNINGS MANAGEMENT PERUSAHAAN PUBLIK INDONESIA ISHAR BAHARUDDIN
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study investigates the practice of earnings management in Indonesian non-financial public companies and the different degree of each industry. It also investigates the impact of earnings management on value relevance of accounting information. Earnings management measures developed in the literatures were adopted to measure the practice in each industries and to examine the relationship between these measures and their impact on the value relevance of accounting information. Descriptive analysis, correlation and regression were applied to data collected from twelve non-financial industries listed in Bursa Efek Indonesia, from year 1999 to 2004. Results show that in general Indonesian non-financial public companies practiced earnings management, of which the real estate and property, agriculture and mining industries are practicing in the highest degree. It was also found that there is no relationship between the earnings management practice and value relevance of accounting information.

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Contact Name
Yulius Kurnia Susanto

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yulius@tsm.ac.id

Phone
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Journal Mail Official
yulius@tsm.ac.id

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Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA