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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 1, No 1 (2013)" : 7 Documents clear
Hubungan Simpanan Wajib Dengan Sisa Hasil Usaha Koperasi Yayan Rustiana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.22

Abstract

In The purpose of research is to analyze the direct effect of compulsory savings for windfall profits. The study was conducted correlation analyzes in BANGKIT cooperation in Rangkasbitung, consisting of samples cooperative financial statements for 5 (five) years i.e. from 2007 to 2011 and test hypotheses pathway analysis. The results indicate that mandatory savings directly affect the windfall profits.
Financial Crisis and Capitalism: Solution in Islamic Finance Abul Hassan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.17

Abstract

The purpose of this paper is to focus on recent financial crisis and points out the various factors that have contributed to the crisis. It also articulates the need for Islamic banking and financial service industry to be better embedded in the reality of the real sector to achieve the broader economic goals. An in-depth analysis is made based on the information from secondary sources. The paper argues that capitalism is the main factor of the crisis. Some of the causes of the current financial crisis are due to excessive speculation and derivatives, debt finance, greed etc. leading to financial collapse and that then result in an economic recession in the western economies. This study used a qualitative approach and descriptive analysis. In the process, a descriptive analysis is described and analyzed for dissemination and implementation of analyses Islamic economics as a solution to the financial crisis. It then looks Islamic financial system to help solve the current financial crisis. A major factor behind the current financial is excessive debt finance and financial economy with a growing disconnect between the monetary and the real sector which are the main characteristics of the capitalistic system. Some proponents of the Islamic finance claim such financial crisis would have been avoided, if asset-backed Islamic finance were adopted. However, while Islamic finance in form and legality is asset backed at the micro-juristic level, it is still largely de-linked from real sector at the macro level.
Pengaruh Pelayanan Prima Terhadap Kepuasan Nasabah Handini Khaerunnisa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.18

Abstract

This study aimed to determine the effect of excellent service to the satisfaction of the customers of Bank Jabar Banten branch of Pandeglang. Its population is a customer of Bank Jabar Banten branch Pandeglang utilize banking services on a daily basis, which amounts to 200 customers. Then the samples are to be taken as 20% of the daily attendance list of 40 clients. Analysis of the data used in solving this problem is to use quantitative analysis. Judging from the simple correlation coefficient between the variables known to service excellence and customer satisfaction variable has a very strong relationship. Finally it can be proved from the test of the hypothesis that shows that tcount ttable, then Ha received or in other words, there is the influence of excellent service to the customers satisfaction.
Pengaruh Pembiayaan Murabahah terhadap Profitabilitas Ferdian Arie Bowo
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.19

Abstract

This study aims to identify and analyze the effect on the profitability of the murabaha financing. This research is associative causal. The study population used the financial statements that have been on going public. Sample is the balance sheet and income statement. The data analysis technique used is quantitative data to perform statistical analysis using linear regression analysis, analysis of the correlation coefficient, coefficient of determination analysis, hypothesis testing, and analysis using a t-test. The results showed that the influence of the murabaha financing with proven profitability calculations manually or by program. The conclusion is murabaha financing may affect the profitability of the PT Bank Muamalat Indonesia, Tbk. for the year 1997 to 2006.
Evaluasi Program Pemberdayaan Masyarakat Kelurahan R Bambang Susetocahyo
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.20

Abstract

The purpose of research is to analyze the involvement of City Village Council in the program: (a) develop program concepts, designs and manuals, (b) try to arrange a program (c) evaluating and monitoring. This policy research paradigm using qualitative. The respondent consisted of 100 participants’ village community empowerment program and has done a good cooperation with the government as the drafter of the urban village community empowerment program existence. Results showed that the involvement of the public enthusiasm in every economic, social and physical environment in various forms. An indication of this partnership shows a form of community participation in urban village community empowerment program Gedong in New Cijantung Pekayon Kalisari and East Jakarta.
Analisis Sistem Dan Prosedur Penagihan Klaim Asuransi Kesehatan Yeni Susanti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.21

Abstract

The purpose of research is to analyze the accounting systems and procedures for health insurance claims. Explorative study was conducted in Lebak Misi Hospital, which consists of 10 employees Lebak Misi Hospital and hypothesis test used in the study conducted by researchers at Lebak Misi Hospital is comparative or evaluation. The results indicate that the understanding of the contents of the agreement within the cooperation agreement by all relevant parts can prevent the occurrence of errors in service delivery and to avoid claim denials by health insurance.
Pengaruh Perputaran Piutang dan Perputaran Kas terhadap Likuiditas Eka Astuti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.16

Abstract

The purpose of this study to determine whether the turnover of receivables and cash turnover effect partially or simultaneously on the level of liquidity. The research method use quantitative methods, or statistical analysis. The populations in this study are all consumer goods companies listed on the Indonesia Stock Exchange for the period 2011. 32 samples were taken using purposive sampling technique. Testing the hypothesis using multiple linear regressions with the t test and F test The results showed that the partial turnover has no effect on liquidity. The results showed that the velocity of cash was also no effect on liquidity. Simultaneously, cash turnover and turnover affect liquidity.

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