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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019" : 5 Documents clear
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN HASIL PEMERIKSAAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Satriawaty Migang; Ummi Latifatuz Zahro
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.807 KB) | DOI: 10.31941/jebi.v22i2.950

Abstract

This study aims to determine the effect of the local government characteristics and audit opinion on the financial performance of local governments in all urban districts in East Kalimantan. The samples used were as many as 10 districts / cities using purposive sampling method. Data were collected by using the method of documentation. Analysis of the data used in this research is multiple regression analysis with signification at 5%. The results showed partially (t test) that the variable Regional Wealth Levels, and BPK Audit Findings had an effect on financial performance, while Regional Expenditures and Dependency Levels on the Center had no effect on the financial performance of the Regional Government. While simultaneously (F test) that the variable level of regional wealth, regional expenditure, level of dependence with the center and BPK audit findings have a significant effect on Local Government Financial Performance. Keywords: financial performance, regional level, regional expenditure, level of freedom at the center, and opinion audit
ANALISIS SWOT PERKEMBANGAN BATIK KENDAL Sri Suryaningsum; Raden Hendri Gusaptono; Sri Luna Murdianingrum; Alifa Nida Maharani; Rakyan Widowati Tanjung
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.642 KB) | DOI: 10.31941/jebi.v22i2.951

Abstract

This study focuses on the use of SWOT analysis is the selection of the best strategies for the development of Batik Kendal. SWOT analysis is an analysis of the strengths, weaknesses, opportunities, and threats. This analysis is needed to choose a strategy that is suitable for the development of the company. Batik Kendal had experienced a generation breakdown and is now beginning to be preserved again. That the right strategy is needed can be sustainable and known by the wider community. The results of the SWOT analysis are expected to overcome the threats and disadvantages that exist using the opportunities and advantages. With the existence of threats and shortcomings, they can be used as guidelines in improving the quality of the company. Keywords: Development of Kendal Batik, SWOT Analysis, Business Strategy
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Anis Naseha; Ataina Hudayati
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.966 KB) | DOI: 10.31941/jebi.v22i2.952

Abstract

This study aims to examine the effect of corporate governance on disclosure of internal controls. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method in this study was purposive sampling. Quantitative analysis method consists of validity test, correlation test, classical assumption test. Hypothesis testing using panel data regression method using E-Views. The results of this study indicate that ownership concentration has a significant effect on disclosure of internal control, while the independence of the board of directors, board size, and institutional ownership does not significantly influence. Keywords: Corporate Governance and Internal Control Disclosures
KAJIAN KOMPARATIF ATAS FAKTOR-FAKTOR PEMBENTUK ORGANIZATION CITIZENSHIP BEHAVIOR (Kasus pada Institusi Pelayanan Publik versus Perusahaan Konvensional) Siti Nurhayati; Wenti Ayu Sunarjo
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2699.832 KB) | DOI: 10.31941/jebi.v22i2.974

Abstract

This study aims to examine the differences of the factors that can influence the Organization Citizenship Behavior (OCB) between those applied to conventional companies and those applied to public service organizations. The object of research under study is PT. Pismatex Pekalongan and regional public hospital Bendan Pekalongan City,where the unit of analysis is employers. The sample consisted of employees in both objects, amounting to 94 and 64 people. Processing data by descriptive method. The results indicate that the influence’s factor in OCB are applied in conventional companies is significant different in public service organizations. In more detail the results of hypothesis testing known that in conventional companies, the variables of job satisfaction, gender, and age of employees dominate the effect is OCB more than other variables. Whereas in public service organizations, the more dominant variables affecting OCB is organizational climate. Keywords: Organization Citizenship Behavior
ANALISIS KOMPARASI PREDIKSI FINANCIAL DISTRESS METODE GROVER, ALTMAN, SPRINGATE, ZMIJEWSKI, DAN OHLSON PADA PERUSAHAAN PERTAMBANGAN DI BEI Komarudin Komarudin; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v22i2.991

Abstract

This study aims to determine whether there are differences between the Grover, Altman, Springate, Zmijewski, and Ohlson models to predict financial distress. And to find out which financial distress prediction models are best applied to mining companies in Indonesia. Comparison of the five models is done by analyzing the accuracy of each model, using the real conditions of the company. The population in this study amounted to 39 mining companies listed on the Stock Exchange, the sampling technique in this study was purposive sampling. From the results of the sample calculation, it is known that companies that meet the requirements to be used as samples of the company are 13 companies. The analytical tool used in this study is Two Way ANOVA. Based on data analysis it is known that there are differences between the five bankruptcy analysis models used in this study except the Altman and Ohlson models in the test results are not significant, which is equal to 0.105. And the accuracy of the Grover model is 64.10%, the Altman model is 66.67%, Springate is 48.72%, Zmijewski is 61.54%, and Ohlson is 25.64%. Among the five bankruptcy analysis models that have the highest level of accuracy are the Altman model. Keywords: Financial Distress and Bankruptcy Prediction Method.

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