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Jurnal Bisnis dan Akuntansi

JBA
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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

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PREDICTING THE SUCCESS OF UNIVERSITY GRADUATES IN THE JOB MARKERT RAJA MASBAR
Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze and to estimate a model of the determinants of absorption level of university graduates t the local job market. In particular, it estimates the success of state university graduates in Sumatera as they are employed by firms (local job market). It utilizes primary data from three universities in Sumatera (Cluster ampling) that represent north, middle, and south regions are Sumatera Utara University (Medan), Andalas University (Padang), and Sriwijawa University (Palembang). This study uses Probit dan Logit. Model to estimate the determinants of absorption level of university graduates at the local job market. Generally, the result of this study shows that gradu tes who have positive attributes are more likely to success than other aduates in the job market.

ANOMALI KALENDAR: PENGARUH KEUNTUNGAN MENJELANG HARI LIBUR DAN KEUNTUNGAN BULAN JANUARI AHMAD RODONI
Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research addressed the two issues central theme is the persistence and stability of two calendar anomalies. The anomalies studied are the Holiday and January effects. The study use daily returns on forty stocks over ten years from January 2, 1990 to December 22, 2000. The empirical research was conducted using t-test and F-test from performing of the linear regression and the GARCH (1,1) model. The result of the GARCH (1,1) model also finds that calendar anomalies are appear that estimates of the Holiday and January effects in the BEJ. There was evidence in upport of the persistence of the anomalies that investors have learned of their existence and have reduced their sectors through arbitrage.

ANALISIS MINAT KONSUMEN TERHADAP PEMBELIAN ULANG PRODUK COCA-COLA KEMASAN KELUARGA DI WILAYAH SEMARANG DENNY SEPTA
Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

In this research, receacher analyzed a model witch had factors that affected consumer satisfaction and also product repurchase at the end of thr process. Bolton and Drew (1991, p.875) indicated that the factors were a construct, and we agreed that people tend to do product repurchase activity because of higher product quality. Based on research background, the research problem was developed and became an issue of this study. The research problem is how to conceptualize the product quality, consumer satisfaction and its dimensions, and could contextually product quality and service quality influence satisfaction based on consumer need in order to increase product repurchase. To answer the question on this study, research model was developed. The model has four dimension: product quality, service quality, consumer satisfaction and repurchase with tree hipotesis tested. Data analysis over 100 respondents who have already consumed Coca-Cola beverage (home consumption package) in Pasadena and Tlogosari area in emarang was done using Structural Equation Modeling as analysis tool an AMOS 4.01 program. The result showed that all hipotesis tasted was not rejected, and we concluded that product and service quality has a positif impact for consumer satisfaction and product repurchase. This research also resulted in managerial implication for all PT. Cola-Cola Amatil Indonesia, and well find it at conclusion chapter. This research also has limitation and the suggestion for the next researchers.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA INDRA WIJAYA KUSUMA
Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The use of discretionary accruals for the purpose of income increasing or income decreasing has been examined widely. However, als for the purpose of income smoothing has not been accounting research. Most studies concerning income smoothing is on the factors that affect the probability the company to smooth income. The purpose of this study is to examine whether income smoother uses discretionary accruals to accomplish the purpose. Specifically, this study investigates whether the discretionary accruals are used when the company financial performance is good. The sample consists of 85 listed companies in the Jakarta Stock Exchange. The sample are not from service nor financial institutions, such as banks, insurance, and investment companies since they have different characteristics than the manufacturing. The data are taken from the year 1997 to 2001. The result shows that income smoothing does not correlate with the discretionary accruals. Therefore, the smoothers do not use discretionary accruals to achieve their purpose. Another result shows that smoothers who have good performance have lower discretionary accruals than those who do not have good performance. This result contradicts the logic that smoothers will have more discretionary accruals to achieve their purpose of income smoothing. The logical explanation of this result is that non-performing companies try to cover their performance by using higher discretionary accruals, especially in the period of crisis. Future research are needed to refine this study, especially in the using of Eckel index to categorize smoothers and non smoothers. Another possibility is to use longer period data to avoid the bias from the in crisis in the 1997 or to compare the results using data before versus after 1997 monetary crisis.

KOMITMEN ORGANISASI SEBAGAI MEDIATOR VARIABEL BAGI PENGARUH KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH KERJA MUTIARA SIBARANI PANGGABEAN
Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Penelitian terdahulu berpendaioat bahwa perbedaan keinginan untuk pindah kerja dapat secara langsung disebabkan oleh perbedaan kepuasan kerja atau melalui komitmen organisasi. Namun ada juga yang berpendapat bahwa perbedaan keinginan untuk pindah kerja hanya disebabkan oleh perbedaan komitmen organisasi, bukan disebabkan oleh perbedaan kepuasan kerja. Penelitian ini menunjukkan bahwa (1) terdapat hubungan yang signifikan, positif antara kepuasan kerja dengan komitmen organisasi (r = 0.844), (2) terdapat hubungan yang signifikan, negatif antara komitmen organisasi dengan keinginan untuk pindah (r=-0,381), dan (3) terdapat hubungan yang signifikan, negatif antara kepuasan kerja dengan keinginan untuk pindah( r =- 0,561). Karena koefisien korelasi antara kepuasan kerja dengan keinginan untuk pindah kerja lebih besar daripada koefisien korelasi antara komitmen organisasi dengan keinginan untuk pindah kerja, maka dapat dikemukakan bahwa komitmen organisasi bukan merupakan variabel mediator terhadap hubungan antara kepuasan kerja dan keinginan untuk pindah (turnover intention). Kepuasan kerja dan komitmen organisasi masing-masing dapat secara langsung mempengaruhi keinginan untuk pindah. Dalam penelitian ini juga dibahas beberapa saran untuk untuk penelitian lebih lanjut.

PENGARUH BUDAYA TERHADAP PERBEDAAN SISTEM/PRAKTEK AKUNTANSI DAN PROSES HARMONISASI STANDAR AKUNTANSI INTERNASIONAL KHOMSIYAH KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper considers the impact of culture on accounting practices. The studyof culture and cultural dimension by Hofstede (1980) is reviewed, together with the application of these ideas to accounting, particularly in the work of Gray (1988) and Perera (1989). This paper also attempts to explain the harmonization of accounting standards, which is developed by The International Accounting Standards Committee (IASC), especially for inflation accounting standard.

PENGARUH PEMONITORAN EKSTERNAL TERHADAP SENSITIVITAS KOMPENSASI - KINERJA NUR FADJRIH ASYIK; KHOMSIYAH KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the effect of external monitoring on the compensation performance sensitivity. We use two proxies for performance, are accounting performance (ROA) and market performance (stock price). Based on agency theory, we predict that external monitoring (regulation, bank loan, blokholder, and growth opportunity) increase the compensation-performance sensitivity. Using 74 observation, the result demonstrates that neither accounting nor market performance has a significant effect on compensation. We found significant effect of external monitoring on the compensation performance sensitivity. Overall, the results indicate there are the higher sensitivity of compensation performance by inclusion the external monitoring than compesation performance per se.

PENGUNGKAPAN, ASIMETRI INFORMASI, DAN COST OF CAPITAL KHOMSIYAH KHOMSIYAH; SUSANTI SUSANTI
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the relationship between disclosure, asymmetry information and cost of capital. Previous researches indicate that fuller disclosure will reduce information asymmetry, and this reduces cost of capital. This study tries to test the effect of disclosure level on reducing of information asymmetry and cost of capital. Further, the research investigates both of direct and indirect effect of disclosure on cost of capital. The samples of this study cover about 73 companies listed at the Jakarta Stock exchange in 2002. Simple regression was employed to test the relationship between disclosure, information asymmetry, and cost of capital partially. The first result of this studies show that there is no relationship between disclosure and information asymmetry. Second result provides support the hypothesis that there is a positive relationship between asymmetry information and cost of capital, during the event window time. Using path analysis, the result of this study indicates that disclosure has a negative direct effect on cost of capital. But the magnitude of the total effect decreases through theinformation asymmetry.

DAMPAK CITRA SELEBRITI TERHADAP CITRA PRODUK YANG DIIKLANKANNYA ASEP HERMAWAN
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this paper is to show the relevance of using celebrities as products endoser. It examines the theory and empirical papers underlying the hiring and firing of celebrity endosers. It also explores the implication for managers and future research.

PERANAN "KNOWLEDGE" DALAM STRATEGI JAN HOESADA
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Manajemen mengelola pengetahuan disamping mengelola sumberdayalain. Pengetahuan dibangun dan dianyam dalam proses berstrategi perusahaan, membangun daya saing berkelanjutan dari sumberdaya unik berbasis pengetahuan.

Page 31 of 68 | Total Record : 673

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Yulius Kurnia Susanto

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