cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 262 Documents
ANALISIS INDEKS HARGA KONSUMEN SEBAGAI INDIKATOR TINGKAT INFLASI DAN HUBUNGANNYA DENGAN TINGKAT PENGANGGURAN TERBUKA YULIUS KURNIA SUSANTO
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2.1453

Abstract

Consumer Price Index (CPI) is one of the economic indicators that provide information on the prices of goods and services paid by consumers. CPI is an indicator of the rate of inflation. Surakarta CPI in April 2012 amounted to 121.53 while the CPI Tarakan 153.41 which is the lowest value and the highest of 66 major cities in Indonesia in April 2012. With the fulfillment of goods and services in the town of Surakarta and the active role of the Government of Surakarta city to monitor the prices of goods and services consumed by the public, causing the prices of goods and services are relatively stable and tends to fall. With the problem of flooding, electricity and water as well as meeting the needs of goods and services consumed from external Tarakan, hence causing the supply of goods and services decreased. This can cause the price of goods and services consumed by the public to be more expensive and tend to rise. The high aggregate supply and aggregate demand constant then inflation low. The high aggregate supply will increase the real output, ie full employment and unemployment down. And vice versa, the low aggregate supply and aggregate demand constant then inflation high. The low aggregate supply will reduce the real output that is labor and unemployment rise.
THE EFFECT OF CORPORATE GOVERNANCE, FINANCIAL RATIO, FIRM SIZE AND AUDIT QUALITY ON BOND RATING MUNGNIYATI MUNGNIYATI; ARYA PRADIPTA
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This purpose of this research is to examine the effects of corporate governance, financial condition, firm size and audit quality on corporate bond ratings in Indonesia. Corporate governance is explored in term of institutional ownership, managerial ownership, independent commissioner, and audit committee. Moreover, several accounting ratios including current asset, return on asset, debt to equity, and interest coverage are used to reflect corporate financial condition. Data are collected from PT Pefindo and Indonesia Stock Exchange during 2005 until 2009. The result shows that institutional ownership, managerial ownership, audit committee, return on asset, debt to equity ratio, firm size and audit quality have a significant influence on bond ratings. This finding suggests that the implementation of good corporate governance, maintaining a sound financial condition, firm size and audit quality are very important for getting better corporate bond ratings in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YUNITA YUNITA; DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.
THE HR SCORECARD PERSPEKTIF DALAM PENGUKURAN KINERJA PERUSAHAAN RR. NIKEN PURBASARI
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Understanding the perspective of innovation, learning and growth of the Balanced Scorecard (BSC) as a performance measurement system, will help the company to innovate and continuous improvement with emphasis on Human Resources (HR) as an important investment to reach and improve the performance of the company in accordance with expected. Developing Human Resources (HR) scorecard can help companies to manage employee performance and aligned all employee swith key objectives, by assigning financial and non-financial companies goals, and can help assess the performance, control and take necessary corrective actions to achieve better corporate performance.
KAJIAN ASPEK PERILAKU PERATAAN LABA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Income smoothing is not against the rules but it is a tool to cover up dishonesty management. Financial statement containing information rekayasaan cause decreased reliability of financial reporting so that users can make mistakes when taking the decision was based on the profit that has been engineered. In this condition include accounting behavioral dimensions associated with the information produced by the accounting system. Accounting-related dimensions of human behavior is also concerned with the design, construction and use of an efficient system of accounting information
PENGARUH SISTEM AKUNTANSI MANAJEMEN BROAD SCOPE DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KESENJANGAN ANGGARAN ARYA PRADIPTA
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i1.1458

Abstract

This research examines the moderating effect of management accounting system broadscope and organization commitment on the relationship between the budget participation and budgetary slack. Eighty nine business unit managers from manufacturing industry in Jakarta, Bogor, Tangerang and Karawang had participated in this research. The collecting data used a questionnaire survey via contct person, electronicmail, inter-views and post. Data were analyzed using two-way analysis of variance. The results showed that the effects of the budget participation and budgetary slack were not dependent on the management accounting system broadscope and organization commitment.
PENGARUH QUALITY OF WORK LIFE TERHADAP PRODUKTIVITAS KARYAWAN SETIA TJAHYANTI
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i1.1459

Abstract

Untuk meningkatkan efisiensi antara lain diperlukan Sumber Daya Manusia (SDM) yang berkualitas. SDM merupakan elemen utama dalam suatu organisasi dibandingkan dengan elemen lain seperti modal, teknologi, dan uang. Manusia yang memilih teknologi apa yang digunakan, manusia yang mencari modal, serta manusia yang mengunakan dan memeliharanya, disamping itu manusia juga dapat menjadi keunggulan bersaing yang terus menerus. Pada dasarnya masalah SDM berkaitan erat dengan masalah produktivitas tenaga kerja itu sendiri.
TINJAUAN BEBERAPA MODEL TEORI DASAR ADOPSI TEKNOLOGI BARU BAMBANG WINARKO
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i1.1460

Abstract

Berbagai model teori dasar telah dikembangkan untuk mengetahui variabel-variabel yang mempengaruhi seseorang atau suatu organisasi secara umum dalam mengadopsi suatu teknologi baru. Tulisan ini disusun dengan tujuan mengetahui model teori dasar yang mungkin dapat dijadikan acuan oleh para pengambil keputusan, terutama untuk mengetahui sejauhmana manajemen dapat melakukan intervensi-intervensi positif di dalam organisasinya dalam rangka mengadopsi teknologi baru. Diharapkan agar tulisan ini berguna untuk kepen-tingan riset manajemen lebih lanjut dalam hal penggunaan teknologi baru dengan ruang lingkup sektor Teknologi Informasi dan Komunikasi.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AKUNTAN PUBLIK HADI CAHYADI
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i1.1461

Abstract

Tujuan penelitian adalah menguji dan menganalisis apakah lama hubungan audit, ukuran KAP, persaingan antar KAP, hubungan sosial dengan klien, pelaksanaan jasa non audit terhadap klien, dan audit fee dapat mempengaruhi independensi akuntan publik baik secara parsial maupun secara simultan pada mahasiswa jurusan S1 Akuntansi.Data diperoleh dari kuesioner yang diberikan pada sampel yang telah ditetapkan oleh penulis.Pemilihan sampel berdasarkan purposive sampling dengan kriteria mahasiswa yang sudah atau sedang menempuh mata kuliah Pemeriksaan Akuntan (Auditing) II pada periode penelitian.Model penelitian yang menggunakan analisis linear berganda. Hasil penelitian menunjukkan bahwa lama hubungan audit dengan klien, besarnya ukuran KAP, persaingan antar KAP, hubungan sosial dengan klien, pelaksanaan jasa non audit, dan audit fee secara simultan berpengaruh signifikan terhadap independensi akuntan publik, tetapi secara parsial hanya besarnya ukuran KAP, persaingan antar KAP, hubungan sosial dengan klien, dan audit fee saja yang secara signifikan dapat mempengaruhi independensi akuntan publik, sedangkan lama hubungan audit dengan klien dan pelaksanaan jasa non audit terhadap klien tidak terdapat pengaruh signifikan terhadap independensi akuntan publik.
INTEGRASI INTERNAL DAN ADAPTASI EKSTERNAL BAGI KEBERLANGSUNGAN HIDUP ORGANISASI DENGAN PENDEKATAN BUDAYA RR. NIKEN PURBASARI
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Fenomena budaya organisasi sebagai proses untuk menjaga keberlangsungan hidup organisasi adalah hal yang menarik dan penting dipahami. Budaya internal organisasi harus sesuai dengan kebutuhan lingkungan eksternal organisasi dan strategi perusahaan. Ketika mereka saling berkesesuaian, komitmen karyawan yang tinggi akan tercipta dan akan dicapai organisasi yang berkinerja tinggi dan mampu mempertahankan keberlangsungan hidup organisasi dalam jangka panjang. Asumsi dan keyakinan atau budaya adalah respon yang perlu dipelajari terkait masalah integrasi internal dan perma-salahan adaptasi eksternal. Permasalahan internal dan eksternal amat saling terkait, dan organisasi harus menghadapi mereka secara simultan.

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