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Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
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yulius@tsm.ac.id
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Kota adm. jakarta barat,
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INDONESIA
Jurnal Bisnis dan Akuntansi
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 675 Documents
INFLASI, SUKU BUNGA DEPOSITO DAN RETURN PASAR TERHADAP RETURN SAHAM PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI 2006 - 2009 ELLEN RUSLIATI; SYARAH NURUL FATHONI
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.758 KB) | DOI: 10.34208/jba.v13i2.156

Abstract

This article examines the influence of inflation, interest rates, and market return on stock return in consumer goods industry which is registered in BEI 2006 - 2009. Data obtained from Statistik Ekonomi dan Keuangan Indonesia (SEKI) published by Bank Indonesia, ICMD, and Yahoo Finance Historical Prices. Methods analysis used are descriptive and erificative with panel data regression. The results showed that inflation , deposit rates and market return explain stock return of 68.52 %. Inflation and deposit rates partially have negative effect on stock returns , while market return has positive effect.
PENGGUNAAN PATH ANALYSIS UNTUK MEMEDIASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP RISIKO DALAM MENEKAN KONFLIK KEAGENAN KARTIKA N
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.412 KB) | DOI: 10.34208/jba.v8i2.157

Abstract

This research develop the models of agency conflict with positioning of managerial ownership as intervening variable among dividend policy, debt policy and institutional ownership toward risk taking. Path analysis is used for running of 60 sample for manufacture companies that listed at Jakarta Stock Exchange in 1995-1996. Results indicate that managerial ownership has significant positive influence to risk taking, debt policy and institutional have significant negative influence to managerial ownership. So this mechanism can use as control device to mitigate the agency conflict. Inverse, result find that dividend policy is positive and significant to managerial ownership consequently, this mechanism can not mitigate the agency conflict. Finally results show that managerial ownership intervene the influence among debt policy and institutional ownership to risk talcing. Manager's decision must be focused to control the agency conflict for increasing value of the firm and stockholder's wealth fare.
PENGARUH KEPEMILIKAN, KEPUTUSAN INVESTASI, PENGALAMAN DAN KINERJA FINANSIAL FRANSISKA SOEJONO
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.826 KB) | DOI: 10.34208/jba.v12i1.158

Abstract

This research is purposed to test the difference in performance between state-owned firms and private-owned firms on 811 firm-year observations in BEI between 1999-2007 period. Multiple comparisons is used to test the hypothesis that state-owned firms have better performance than private-owned firms. Besides that, this research are purposed to test the influence of investment decision and experience to firm’s performance, using ancova model. The result shows that different type of ownership give different effect to firm’s performance. Contrary with the hypothesis, the result shows that state-owned firms have a better performance than private-owned firms. The result also shows that investment decisions and experiences have no significant effect of firm’s performance. This research using control variabel that are year and type of industry.
MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI KEPAILITAN BANK NASIONAL SUMANTRI SUMANTRI; TEDDY JURNALI
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.14 KB) | DOI: 10.34208/jba.v12i1.160

Abstract

The aim of this research is to prove that CAMEL (capital, assets quality, management, earnings and liquidity) has significant effect to the bankruptcy using 68 registered bank in Bank Indonesia Directory from 2000 until 2005. This study uses CAMEL ratio according to Bank Indonesia regulation. Logit regression is used to test the hypothesis. The result shows only fixed asset to equity ratio, elimination of productive assets to productive assets ratio, return on asset, net interest margin, loan to deposit ratio have significant effect to the bankruptcy.
PERAN BRAND IMAGE, TRUST DAN AWARENESS TERHADAP BEHAVIORAL INTENTION MELALUI BRAND PREFERENCE, CUSTOMER PERCEIVED VALUE DAN SATISFACTION ADIATI HARDJANTI
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.923 KB) | DOI: 10.34208/jba.v13i2.161

Abstract

The purpose of this paper is to analyze the role of brand image, brand trust, brand awareness toward behavioral intentions thru brand preference , customer perceived value, dan satisfaction. The paper aims to provide useful managerial implications for managers of Internet Service Provider. Research planning applied in this research is Testing Hypothesis. This research data obtained by distributing questionnaire to 120 respondents as consumers of Fastnet Internet Service Provider in Bekasi and Jakarta. Sample in this research applies purposive sampling technique. To analyze the relation between a number of key variables is applied instrument test consisted of validity test, and reliability test, and applied hypothesis test with Structural Equation Model. In this research, hypothesis brand image has impact to the brand preference not supported, but the other hypothesis are supported, so management should pay attentions to brand trust, brand awareness, brand preference and customer satisfaction to increase customer behavioral intention to purchase.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA WELVIN I GUNA; ARLEEN HERAWATY
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.413 KB) | DOI: 10.34208/jba.v12i1.162

Abstract

The aim of this research is to examine the influence of good corporate governance mechanisms, auditor’s independency, leverage, audit quality, profitability and company’s size on the earnings manage-ment practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 40 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2006 until 2008. Data were analyzed using multiple regression method. The result of the analysis indicated that leverage, audit quality and profitability had influence on earnings management practice. It means that leverage, audit quality by audit firms size and profit or loss that was reported by the management will motivate the management in doing the earnings management practices.
PENGARUH JOB CHARACTERISTIC, PELATIHAN METODOLOGI PENELITIAN DAN BUDAYA AKADEMIK TERHADAP PRODUKTIVITAS DOSEN DALAM PENELITIAN R. WASISTO RUSWIDIONO
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.837 KB) | DOI: 10.34208/jba.v10i2.163

Abstract

This Research examines the effect of Job Characteristic, Training on Research Methodology and Academic Culture toward Productivity of Lectures in Research. Data were collected using questioner. The questionnaires were distributed to the full time lecturers at STIE Trisakti, STMT Trisakti and STP Trisakti who chosen randomly. Data were analyzed using multiple regression analysis. The results of the research showes that Academic Culture affects Productivity of Lecturer in Research. On the other hand, Job Charac-teristic and Training on Research Methodology don’t affect the Productivity of Lecturers in Research. Full time lectures will increase their productivities hand in hand with the development and growth of scientific culture in universities and it is called academic culture.
PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA UNIT PERUSAHAAN: INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING ARFAN IKHSAN
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.408 KB) | DOI: 10.34208/jba.v8i2.165

Abstract

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competitionand business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN BUDAYA ORGANISASI TERHADAP PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL DEASY RINARTI; MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.96 KB) | DOI: 10.34208/jba.v9i2.166

Abstract

In several prior researchs, that examined and proved relationship between budgetary participation and managerial performance, have yield the inconsistency results. The inconsistency results may reflect the influence of contingency variables. This study include an environmental uncertainty and organization culture as moderating variables in relationship between budgetary participation and managerial performance, could solve the differences. Data for this study were collected by using quesionaires, which were mailed to 150 travel managers. There were 88 responses of which 84 were completed and used. The result indicates that there was a significantly positif relation-ship between budgetary participation and managerial performance. The result from this study indicated that organization culture moderate the relationship between budgetary participation and managerial performance. But environmental uncertainty doesn’t moderate the relationship between budgetary participation and managerial performance.
PENGARUH KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASI KARYAWAN TINGKAT MANAGERIAL PERUSAHAAN JASA KONSTRUKSI DI JAWA TENGAH INDI DJASTUTI
Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.909 KB) | DOI: 10.34208/jba.v13i1.167

Abstract

This study aimed to clarify the influence of job characteristics on organizational commitment of employees in construction companies. Job characteristics include skill variety, task identity, task significance, Autonomy and feedback. Meanwhile, the concept of organizational commitment is to support the interests of organizations, including affec-tive commitment, continuant commitment and normative commitment. Using multiple regression technique was found that job characteristics: skill variety, task identity, task significance, autonomy and feed-back has the effect on employee organizational commitment for construction companies.

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