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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 761 Documents
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ANALISIS ROI DAN EVA TERHADAP RETURN ON SHARES LQ-45 DI BURSA EFEK JAKARTA NILAWATI NILAWATI
Jurnal Bisnis dan Akuntansi Vol. 6 No. 2 (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 | DOI: 10.34208/jba.v6i2.571

Abstract

EVA as a performance evaluation system is used in many company today. UVA is different from to other companies performance evaluation system such as Return on Equity (ROE), Return on Investment (ROI), Residual Income and other performance indicator. EVA is a measurement system, which uses cost calculation, and make it different from to other significant performance measurement. This research is conducted find out whether there is relationship between ROI, EVA to Return on Shares at LQ45 company within 1997-2002. The result of research indicated that there is no relationship between ROI, EVA to Return on Shares.
ANALISIS AKRUAL TOTAL PADA KECEPATAN EARNINGS ADJUSTMENT : SEBELUM DAN SELAMA KRISIS MONETER YAVIDA NURIM
Jurnal Bisnis dan Akuntansi Vol. 7 No. 2 (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 | DOI: 10.34208/jba.v7i2.591

Abstract

This study aims to measure the speed of earnings adjustment of public companies before and during crisis. Different economic condition implies the different level of stress. Because crisis affects the level of stress, firms involve in larger effort to improve their performance. This study predicts that companies use accruals in improving their performance. Based on examination of seven characteristic industries, the results show that before crisis all industries (except automotive industry have negative speed of adjustment) have speed of adjustment between zero and one, but during crisis only four industries have same of speed (three remaining have speed over one). The results show a significant difference speed of adjustment before and during crisis. The use of total accruals influences the changes of the speed of earnings adjustment. However, it is not caused by earnings management since abnormal accruals do not influence the changes.
REPUTASI PENJAMIN EMISI SAHAM, REPUTASI AUDITOR DAN TINGKAT UNDERPRICING PADA PENAWARAN PERDANA DI BURSA EFEK JAKARTA KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol. 7 No. 2 (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 | DOI: 10.34208/jba.v7i2.592

Abstract

The purpose of this study is to test the relationship between auditors’ and underwriter’s reputation, abd underpricing. Previous studies found that initial public offering are underpriced. This study expected that the reputation of underwriters and auditors are negatively associated with underpricing. For underwriters and auditors are negatively associated with underpricing. For underwriters’ reputation proxy, we used market share which developed by Megginson and Weiss (1991) and auditors’ reputation proxy, we use auditor industry specialization. Based on the sample of 48 IPO firms listing in Jakarta Stock Exchange (JSX) during the period of 1998-2001, the result show that underwriters’ reputation and auditors’ reputation significantly associated with under pricing.
PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN INSTITUSIONAL PADA STRUKTUR MODAL PERUSAHAAN DYAH SIH RAHAYU; FAISAL
Jurnal Bisnis dan Akuntansi Vol. 7 No. 2 (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 | DOI: 10.34208/jba.v7i2.593

Abstract

The agency relationship between managers and shareholders has the potential to influence decision-making in the firm which in turn potentially impacts on firm characteristic such as value and capital structure (debt ratio). This paper examines the relationship between ownership structure among managerial and institutional may have a significance relation with capital structure (debt ratio). Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 1999-2001 used as samples. The empirical results provide support previous research that a positive relation between ownership structure with capital structure (debt ratio). The results also suggest that the relation between institutional ownership and capital structure varies across the level oh managerial ownership.
HOW TO BE MORE COMPETENT IN INTERNATIONAL MARKET? INTERNATIONAL STRATEGIC MANAGEMENT; CASE STUDY OF FGB PTY LTD, AUSTRALIA DILLA NOVERITA
Jurnal Bisnis dan Akuntansi Vol. 7 No. 2 (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 | DOI: 10.34208/jba.v7i2.594

Abstract

Felton Grimwade & Bickford Pty Ltd (PGB) is a long established company operating in the pharmaceutical industry, which mainly produced eucalyptus oil and other products containing natural ingredients. Currently, FGB is the market leader in the industry in which the company has a competitive advantage as being the largest eucalyptus oil procedures in the Australia. As their domestic market is saturated, the company has expanded their market internationally by exporting their products overseas. However due to the company’s private funding, FGB was frequently restrained to adopt new innovative international strategies. Further more, as a long established company, the management style was somewhat conventional in which the level of taking risk is very low. As a result of poor management attitude towards changes, FGB had become too dependent on their foreign distributor to act on behalf of the company, lacking of innovative strategies, which thus led to market stagnancy. The case study in this article highlighted the critical impact of these issues on FGB’s export performance and their current position in their international market. This article also analyzes what strategy alternatives that able to solve those issues so that the company could improve its current position in international market
THE INFLUENCE OF CHARACTERISTICS ON DIFFERENT ELEMENTS OF COMPENSATION SYSTEM TOWARD MOTIVATION ARLEEN HERAWATY; ELLA AULIA
Jurnal Bisnis dan Akuntansi Vol. 7 No. 3 (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 | DOI: 10.34208/jba.v7i3.595

Abstract

Employee is one of the most valuable resources for the company. One factor that could make the company succeed is its employee performance. Performance evaluation is one of the qualitative measurements for giving the compensation for employee. This research aimed to determine whether the transparency, fairness, and controllability as characteristics on compensation system could influence the employees’ motivation in the company. Data for this research using questionnaire that being sent to employees in companies. Multiple regressions were used to test the hypothesis. Result of this research showed that perceived transparency and perceived fairness of the different elements of the compensation system significantly influences the extrinsic motivation. Perceived controllability over the different elements of the compensation system significantly has a positive relationship with extrinsic motivation. The perception of transparency, controllability and fairness of the monetary part of the compensation system has no significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the promotion opportunities has a positive and significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the compensation system has no significant influence towards motivation level indicator.
PENGARUH COMPUTER ANXIETY TERHADAP KEAHLIAN DOSEN AKUNTANSI MENGGUNAKAN KOMPUTER EKO ARIEF SUDARYO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol. 7 No. 3 (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 | DOI: 10.34208/jba.v7i3.596

Abstract

This research investigated the influence of computer anxiety to the skill of accounting lecturer in using computer. Computer anxiety is the tendency of people to be difficult, worried or afraid about the use pf Information Technology (computer) now or in the future (Igbaria and Parasuraman, 1989). We use Spearman correlation and Kendall’s taub correlation. Samples of this research are accounting lecturer form State University and Private University in Jakarta, Semarang, Solo, Malang and Surabaya. The result show that computer anxiety has significant negative correlation with the skill of accounting lecturer in using computer. So, the result of this research support the hypothesis suggest that accounting lecturer who has low computer anxiety will show the skill of computer higher than accounting lecturer who has high computer anxiety.
PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol. 7 No. 3 (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 | DOI: 10.34208/jba.v7i3.597

Abstract

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.
PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (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 | DOI: 10.34208/jba.v9i1.600

Abstract

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.
PRELIMINARY STUDY OF SERVICE QUALITY AND PURCHASE INTENTIONS IN AN AIRPORT: A QUALITATIVE APPROACH RUSHAMI ZIEN YUSOFF; ADI NUGROHO
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (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 | DOI: 10.34208/jba.v9i1.601

Abstract

This study was about the service quality perception and its relation to purchase intention in the airport industry. The main purpose of this study was to develop an understanding of the service quality perception in Airports by investigating the relationships of service quality in terms of creating purchase intentions. The study, however, included the perceptions of both international passengers and domestic concerning the current service levels. This study analyzes whether passengers may stay longer in the airport, recommend the airport to other people or pay higher tax if they are satisfied with the service offers by airport. This means that an assessment the ability of service quality to explain the variation in repeat purchase intention including interaction among variables. The results of this study show that despite service quality explain purchase intention relatively low, some findings relating that issues have been revealed.

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