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Jurnal Bisnis dan Akuntansi
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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HUBUNGAN DINAMIS ANTARA INDEKS HARGA SAHAM DAN NILAI TUKAR DALAM MASA KRISIS EKONOMI DI INDONESIA FIRMAN PRIBADI; JOGIYANTO HARTONO
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): 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 (1858.923 KB) | DOI: 10.34208/jba.v6i3.575

Abstract

This research uses econometric advanced and Error Correction Model (ECM) for testing inter temporal relation between stock price index and exchange rate with using daily data. ECM is used at two variables for estimating as simultaneous dynamic relation between both financial markets. The results of ECM estimation showing the existing two direction or relationship mutual influence between both financial markets. In the short time stock price aggregate has negative effect at exchange rate and exchage rate has positive effect and negative at aggregate to stock price. In the long term stock price has negative effect to exchange rate and exchange rate has positive effect at stock market. By this research can be concluded that at this crisis time rupiah exchange rate has influence more biger at stock price compare stock price index toward rupiah. This case can be see from the big of EC-term at both level.
PENGARUH PERILAKU KEPEMIMPINAN TRANSFORMASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN PEMBERDAYAAN PSIKOLOGIS DAN SUBTITUT KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI YESSY ARTANTI
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): 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 (1830.909 KB) | DOI: 10.34208/jba.v6i3.576

Abstract

The purposes of this research are to examine whether transformational leadership behavior significantly could explaine variance in OCB beyond be explained by transactional leadership behavior and to investigate the effects of transactional and transformational leadership behavior on OCB that moderated by psychological empowerment and substitutes for leadership. Samples of the research consists of middle-level managers in several manufactures in east java. The data were collected use 32 item leadership, 12 item psychological empowerment, 41 item substitutes for leadership, and 14 item OCB. The overall instruments those used in this study were perceptive instruments. Using purposive sampling method, 20 middle-level managers and their 90 staffs in manufactures in east java were collected. Of the 99 questionaires were distributed to staff and also 99 (different) questionaires for their manager in order to examine OCB of the staff, 90 staff’s questionaires were returned (response rate of 91%), and 90 questionaires from managers (response rate of 91%). Hierarchical regression analsis showed that when transactional leadership behavior was entered first, transactional leadership behavior could not explaine significantly variance in OCB. When transformational leadership behavior was entered second, transformational leadership behavior significantly could explaine variance in OCB, beyond be explained by transactional leadership behavior. This analysis also showed that psychological empowerment and substitutes for leadership significantly could moderate the effects of transactional and transformational leadership behavior on OCB.
PENGARUH PUBLIC GOVERNANCE TERHADAP KUALITAS KINERJA NUNUNG NURUL HIDAYAH
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): 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 (1409.424 KB) | DOI: 10.34208/jba.v6i3.577

Abstract

Public accountability, transparency, and the effectiveness of human resources management should be enhance to reform public sector institutions. This study examined the difference between the degree of importance and implementation of public governance and performance quality. This study also investigated public governance variables, which are predicted to have effects on performance quality. Variables in this research are accountability, transparency, and the effectiveness of human resources management. The result concluded the differences between the degree of importance and implementation of public governance and performance quality. The implementation of public governance and performance quality are lower than the degree of importance. The result also showed that only the effectiveness of human resource management which had effect on performance quality.
THE EFFECT OF SHOPPING MOTIVES AND STORE ATTRIBUTES TOWARD SHOPPING EXCITEMENT AND SATISFACTION AT MULTINATIONAL HYPERMARKETS IN INDONESIA ASEP HERMAWAN; FARIDA JASFAR
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): 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 (920.778 KB) | DOI: 10.34208/jba.v6i3.578

Abstract

This study investigated the effects of shopping motives and store attributes toward shopping excitement and satisfaction at multinational hypermarkets in Indonesia markets. Among three types of shopping motives (socialization, utilitarian and diversion), utilitarian significantly affected shopping excitement. Excitement positively affected satisfaction. The results of this study have important implications for local as well as multinational retailers and also for further research in global retailing.
KAJIAN EMPIRIS ATAS PENGARUH PENDIDIKAN TINGGI AKUNTANSI TERHADAP KECERDASAN EMOSIONAL SRI SURYANINGSUM; SUCAHYO HERININGSIH; AFIFAH AFUWAH
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): 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 (1647.891 KB) | DOI: 10.34208/jba.v6i3.579

Abstract

Penelitian pendidikan merupakan salah satu upaya yang diarahkan guna meningkatakan hasil belajar dan kualitas mahasiswa. Penelitian ini dilakukan dengan tujuan menganalisis ada tidaknya perbedaan kecerdasan emosional antara mahasiswa junior dan mahasiswa tingkat akhir, antara mahasiswa dan bukan mahasiswa dengan tingkat usia yang sama. Alat analisis yang digunakan adalah uji beda. Hasil penelitian ini adalah tingkat kecerdasan emosional mahasiswa junior dan mahasiswa tingkat akhir jurusan akuntansi berbeda secara signifikan, namun perbedaan itu lebih dipengaruhi oleh factor usia semata. Hal ini dapat diketahui karena tingkat kecerdasan emosional mahasiswa tingkat akhir berbeda secara signifikan dengan pemuda sebaya yang tidak pernah mengenyam bangku pendidikan tinggi akuntansi, dalam hal ini karyawan memiliki skor kecerdasan emosional yang lebih baik daripada mahasiswa tingkat akhir, sehingga pengalaman mengikuti pendidikan tinggi akuntansi ternyata tidak menimbulkan perbedaan itngkat kecerdasan emosional seseorang.
PENGUJIAN SIZE HYPOTHESIS DAN DEBT/EQUITY HYPOTHESIS YANG MEMPENGARUHI TINGKAT KONSERVATISMA LAPORAN KEUANGAN PERUSAHAAN DENGAN TEHNIK ANALISIS MULTINOMIAL LOGIT LUCIANA SPIKA ALMILIA
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): 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 (1472.478 KB) | DOI: 10.34208/jba.v7i1.583

Abstract

This research has a purpose to provide empirical evident about political cost hypothesis and debt/equity hypothesis. Political cost hypotesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. Debt/equity hypothesis said that the larger the debt/equity ratio, the more likely the firms is to increase current period reported earning or optimist financial statement. The conservatism proxy used in this research is first, accruals obtained form differences between net income and cash flow. Second, market to book value ratio. The statistic methode which is used to test on the research hypothesis is multinomial logit. The result of reseach shows that: first, the small firms are more politically sensitive than larger firms or financial statement more conservative. Second, the larger a firms debt/equity ratio, the more likely the firm's manager is to report financial statement more optimist.
THE ROLE OF CORPORATE DIRECTOR IN STRATEGIC DECISION-MAKING: A DIALECTICAL APPROACH NIKI LUKVIARMAN
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): 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 (1340.907 KB) | DOI: 10.34208/jba.v7i1.584

Abstract

The study conducted by Rindova (1999) has given us a model of the director's contribution to strategic decision-making from the view of cognitive perspective. This model suggests that directors can contribute to strategic decison-making by performing, along with a firm's managers, a set of cognitive tasks: scanning, interpretation and choice. This paper attempts to critically evaluate this model and offers alternative factors and other issues to be considered in relation to director's involvement in strategy processes.
ANALISIS PENGARUH PENGELUARAN PEMERINTAH BIDANG KESEHATAN DAN PENDIDIKAN TERHADAP INDIKATOR KESEHATAN DAN PENDIDIKAN PROPINSI-PROPINSI DI INDONESIA (STUDI KASUS 26 PROPINSI di INDONESIA) ARYA PRADIPTA; MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): 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 (1985.188 KB) | DOI: 10.34208/jba.v7i1.585

Abstract

Perlunya peningkatan Net Enrollment Ratio Primary School dan penurunan Infant Mortality rate bagi Negara Republik Indonesia untuk pengakumulasian human capital yang selanjutnya menunjang pertumbuhan ekonomi yang berkelanjutan (sustainable growth) sudah tidak dapat dihindari lagi. Cara yang dilakukan oleh Pemerintah-pemerintah Propinsi di Negara Kesatuan Republik Indonesia untuk meningkatkan Net Enrollment Ratio primary School dan menurunkan Infant Mortality Rate dengan meningkatkan pengeluaran untuk belanja bidang pendidikan dan kesehatan. Melihat terdapat pandangan beberapa peniliti yang menyatakan tidak terdapat pengaruh yang signifikan dari pengeluaran belanja bidang pendidikan dan kesehatan terhadap peningkatan Net Enrollment Ratio Primary School serta penurunan Infant Mortality Rate maka penelitian ini menganalisis signifikansi pengaruh dari pengeluaran pemerintah propinsi-propinsi di Indonesia dalam bidang pendidikan dan kesehatan terhadap Net Enrollment Ratio Primary School serta Infant Mortality Rate pada propinsi-propinsi tersebut. Hasil Studi dengan menggunakan teknik pengolahan statistik panel data Fixed Effect weighted dan white hetroscedatisity consisten error dan variance menunjukkan terdapat pengaruh yang signifikan dari pengeluaran pendidikan dan kesehatan yang dilakukan oleh propinsi-propinsi di Indonesia terhadap Indikator Pendidikan yaitu Net Enrollment Ratio Primary School serta Indikator Kesehatan propinsi yaitu Infant Mortality Rate.
PERSEPSI MASYARAKAT DAN AKUNTAN TERHADAP ETIKA PROFESI AKUNTAN MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): 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 (1121.059 KB)

Abstract

This research examines the different perception of profession ethic of accountant between business communities and accountants. The objective of the research is to explore and empirically examine the different of accounting manager and staff and accountants in their perception of profession ethic of accountant. The samples consist of some companies located in Jakarta. The analysis was based on response from 80 respondents, and data were collected by using questionnaires. Then the hypothesis was tested using ANOVA. Result indicated that there was difference perception of profession ethic of accountant between public accountant and government accountant, and government accountant and internal accountant. There was no difference perception of profession ethic of accountant between public accountant and internal accountant, public accountant and business community, and government accountant and business community. Hypothesis 1 and hypothesis 2 were accepted, but hypothesis 3, hypothesis 4 and hypotesis 5 were rejected.
ANALISA HUBUNGAN TINDAKAN SUPERVISI DAN BUDAYA ORGANISASI TERHADAP KINERJA INDIVIDUAL AKUNTAN YUNIOR DI KANTOR AKUNTAN PUBLIK DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING MURTANTO; MELVA DJASMIN
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): 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 (1896.827 KB) | DOI: 10.34208/jba.v7i1.587

Abstract

The objective of this research is to analyze the impact of supervisory action, organizational culture, job satisfaction and invidual performance junior accountants in public accounting firms. Data for the research were collected in two ways, by contact persons and direct survey to respondents. This study reports the results of a survey of 276 junior accountants from 17 small public accounting firns and 6 big public accounting firms. Purposive method is used to define the sample. The correlational,t-test and SEM Techniques was used to develop theoritical model and analyze the data. This study find that the two major elements for supervisory action recommended by the AECC: leadership and mentoring, and assignments, do not give impact on the job satisfaction. Working conditions give impact on the job satisfaction but job satisfaction do not give impact on the individual performance. This study also find that the three element of organizational culture, bureaucratic and innovative culture were negatively correlated but do not give impact on the job satisfaction. Unexpectedly, supportive culture was positively correlated but do not give impact on the job satisfaction. However, there are no significant differences between small and big public accounting firms for the supervisory actions and job satisfaction. But there are significant differences for the individual performance.

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