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Contact Name
Siti Mudawanah
Contact Email
lppmstieltm@gmail.com
Phone
+6281389092566
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
https://ejurnal.latansamashiro.ac.id/index.php/JSAB/about/editorialTeam
Location
Kab. lebak,
Banten
INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
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
Articles 5 Documents
Search results for , issue "Vol 5, No 1 (2017)" : 5 Documents clear
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL INTERVENING JOB RELEVANT INFORMATION Rudiyanto Rudiyanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.189

Abstract

The studies explores the managerial behavioral responses associated with the extent of managerial performance (KM) in an existing company in Lebak. The hypothesis is participation budget (PA), and Relevant Job Information (JRI), are positively related to managerial performance (KM). This study used survey data of 200 respondents, the authors found that the PA and JRI have a relationship with KM. The manager felt that having adequate JRI can optimize employee involvement in the preparation of the budget to improve overall performance. So that the performance becomes higher when the manager feels enough relevant information to its duties through the PA.
PENGARUH TINGKAT RISIKO PEMBIAYAAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2010-2014 Mahmudin Mahmudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.185

Abstract

This study aims to find out how murabahah financing risk level and profitability level in sharia bank in Indonesia period 2010-2014, and to know whether there is influence of murabahah financing level to profitability level of sharia bank for period 2010-2014 period. The research method used in this research is quantitative research. Data analysis technique used is simple linear regression analysis. The results of this study indicate that (1) The result of data analysis shows that the level of murabahah sharia bank financing risk in the period of 2010-2014, has increased every year (2) The result of data analysis shows that profitability level in sharia bank in 2011-2012 experienced increase, and then decrease in year 2013-2014 (3) partially murabahah financing risk level does not have significant effect to profitability level of sharia general bank period 2010-2014 period.
PENGARUH MUDHARABAH DAN MURABAHAH TERHADAP RETURN ON ASSETS (ROA) PADA BANK SYARIAH MANDIRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Euis Ajizah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.186

Abstract

Mudharabah is a form of cooperation between the Bank Syariah as the owner of capital (shahibul/rabbul maal) with the entrepreneur as the manager of the business (mudharib), where the bank provides all the financing of a business, with business profit divided according to the agreement set forth in the contract, will be borne by the owner of the capital as long as the loss is not due to the negligence of the business manager. Murabahah is a contract of sale of certain goods, in which Bank Syariah mention the purchase price of goods to the buyer, then the Bank Syariah to the buyer requires the expected profit according to a certain amount. Return On Assets (ROA) is a measuring tool to see how far the investments that have been invested a bank is able to give returns profit / profit in accordance with the expected bank. Therefore, the greater the ROA of a bank, the greater the level of profit / profit achieved by the bank and the better the bank's position in terms of investment / asset useThe purpose of this research is to know the direct positive influence of Mudharabah and Murabahah together to Return On Assets (ROA) at Bank Syariah Mandiri in 2016. The sample in this research is monthly financial report at Bank Syariah Mandiri period from January to December 2016 This research uses quantitative method with regression and correlation test.The results of this study indicate that there is a significant influence between Mudharabah and Murabahah simultaneously on Return On Assets (ROA), which is known from the value Fcount = 345.240 Ftable = 4.26, and Sig 0,000 α = 0.05, meaning H1 received and H0 rejected. Similarly, there is a contribution of relationship between Mudharabah and Murabahah together with Return On Assets (ROA), this can be known from the value of R = 0.994. Correlation value marked positive which indicate that relationship happened between independent variable with dependent variable is unidirectional, where the better Mudharabah and Murabahah, hence will be followed by increasing of Return On Assets (ROA).
PENGARUH GAYA KEPEMIMPINAN DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA STUDI KORELASIONAL PADA PEGAWAI PT. RIMBAWOOD ARSILESTARI DI KABUPATEN SERANG Muhi Mukti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.187

Abstract

Based on the data obtained in the field can be seen indication that the performance of employees of PT Rimbawood Arsilestari not fully in accordance with the expected. It is probably related to two factors: leadership style and interpersonal communication.In conception the authors apply several theories and concepts related to research variables from some experts such as Brindusa Maria POPA, Cooper Donald, Colquitt, Lepine and Wesson, Frecilia Nanda Melvani, Hina fayyaz, Riffat naheed and Ameer Hasan, and other experts . In order to explain the relationship of independent variables are leadership style and interpersonal communication and dependent variable is performance.The research method used quantitative survey by using correlational analysis technique, the data obtained based on the questionnaire answers were analyzed by statistical correlation technique of product moment pearson to know the relation between independent variable that is leadership style and interpersonal communication and dependent variable that is performance.The results showed that there is a positive relationship between the independent variables and dependent variables, to be more detailed as follows:Leadership style directly related positive to performance, obtained correlation coefficient ß1 of 0.431. price tcount 3.822 ttable (α = 0.05; 67) 1.996, meaning that the more effective style of leadership will be more efficient performance. Interpersonal communication directly related positive to performance, obtained correlation coefficient ß2 of 0.430. price tcount 3.815 ttable (α = 0.05; 67) 1.996, meaning the more effective interpersonal communication will be more effective performance. Leadership style and Interpersonal Communication together directly related positively to performance, obtained correlation coefficient β12 of 0,559. price Fhitung 31.068Ftabel 3.140, meaning the more effective style of leadership and interpersonal communication will be more effective and efficient performance.In an effort to improve employee performance PT Rimbawood Arsilestari in Kab. Attack, the researcher's suggestions are: (i) It is better for the corporate leader to be open to problems encountered and perceived by the journalist and to be active in finding solutions to any problems (ii) in delivering direction and policies on work and tasks as clear and as detailed as possible (iii) should create a conducive working situation by opening up effective communication of employees.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, TERHADAP KINERJA, STUDI KAUSAL PEGAWAI RW DI KECAMATAN RANGKASBITUNG Pipin Suryanisari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.188

Abstract

Based on the results of data and interviews obtained in the field of execution shows the indication has not been implemented optimally the performance of employees of the Secretariat of the General Election Commission of Banten. The authors suspect that has not been implemented optimally the performance is influential with the existence of two factors: training and motivation.In conception the authors apply several theories and concepts related to research variables from some experts such as Ivancevich, Gibson, Fred Luthans, Paul.R Niven, Robert S. Kaplan and David P. Norton and other experts, to explain the effect of variables training and motivation with performance variables.The research method used sequential explanatory method, the data obtained based on observation, interview and answer questionnaire analyzed by statistical correlation technique product moment pearson to know the influence between independent variable that is training and motivation with dependent variable that is performance.In an effort to improve the performance of the staff of the Secretariat of the General Election Commission of Banten, the suggestions of this research are (i) The Election Commission should provide a variety of training so that employees can perform their main tasks and functions with the understanding and objectives desired by their own institutions and communities Banten Province in general. (ii) KPU should give encouragement or encouragement of employees either reward or reward in performing their duties and functions so that employees can socialize to the other employees so that the human resources of employees increases in accordance with the expectations of the organization. (iii) KPU should encourage employees through intensive training that can contribute well to their human resources, so as to support the performance of employees in performing their duties and functions in accordance with the objectives the organization expects.

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