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Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. STIE SBI Jurnal SOLUSI: Kajian Ekonomi dan Bisnis Jl. Ring Road Utara No.17, Ngringin, Condongcatur, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55283
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Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Solusi: Jurnal Kajian Ekonomi dan Bisnis
Published by STIE Solusi Bisnis Indonesia
ISSN : 19072376     EISSN : 27978699     DOI : 10.51277
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang ekonomi khususnya manajemen dan akuntansi. Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. Redaksi menerima artikel dari dosen atau peneliti dari manapun yang ditulis dalam bahasa Indonesia dengan berbagai tema, topik sebagai berikut : • Pasar Modal dan Investasi • Perbankan • Kewirausahaan • Strategi bisnis dan manajemen • Manajemen pemasaran • Manajemen operasi • Perilaku organisasi • Bisnis • Akuntansi sektor publik • Akuntansi manajemen • Perpajakan • Akuntansi perilaku • Asuransi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 13 No. 1 (2018)" : 12 Documents clear
Analisis Rasio Risk Based Capital, Rasio Likuiditas, Rasio Solvabilitas, Underwriting Ratio Pada Pt Asuransi Bintang, Tbk Pasca Ojk (Otoritas Jasa Keuangan) Ika Handayani, Ch.Dini
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.14

Abstract

The financial report is one of the tools that can be used to know the financial condition of the company. Financial statements present the financial position and the overview of the company’s performance in generating profits. To find out the company’s health condition can be seen from the ratio-financial ratio. On the insurance company, financial ratios that are used to assess the financial performance is the ratio of risk based capital ratios, liquidity, solvency ratio and underwriting ratio. Risk Based Capital Ratio of PT Asuransi Bintang, Tbk from year 2011 up to 2016 is always above 120 percent. This means that the financial good health condition. Ratio liquidity is at a range of 850.56% up to 1762.69%. This reflects the liquidity of the company is very good. The value of the Debt Ratio in table 3 each year are at numbers 67%. This means that 67% of total assets financed with debt. Beginnning in 2012, the value of the ratio of underwriting is always above 50%. This means that premium income obtained two times greater than the burden of underwriting .
Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja Dan Penggunaan Informasi Kinerja Di Pemerintah Daerah: Perspektif Isomorfisma Institutional Primarisanti, Herlina; Akbar, Rusdi
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.18

Abstract

This study aims to explore the development of performance measurement, performance accountability, and the use of performance information in the Local Government using the qualitative theory of institutional isomorphism. The theory of institutional isomorphism is used to interpret and explain the phenomenon of coercive, mimetic and normative isomorphism in the development of performance measurement systems, performance accountability and use of performance information. This research is a qualitative research using semi-structured and open interviews. Qualitative data analysis in this study uses thematic analysis. The results of this study indicate that the three phenomena of institutional isomorphism (coercive, mimetic and normative) are found in the process of developing a system of performance measurement, performance accountability, and the use of performance information in the Regional Government
Pengaruh Kualitas Corporate Governance Terhadap Cost Of Equity Perusahaan Manufaktur Di Indonesia Kartika, Fiki
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.20

Abstract

This research aims to determine the impact of Good Corporate Governance (GCG) on the cost of equity for manufacturing companies in Indonesia. The sampling technique uses purposive sampling, namely companies listed on the Indonesia Stock Exchange. The analysis was carried out in the Manufacturing industry sector in 2013 - 2015. The GCG index was measured using five dimensions adopted from Black et al. (2003) and Cost of Equity is measured by the ex ante cost of equity capital using the Price Earning Growth (PEG) proxy. The reason for using ex ante cost of equity capital is ex-ante is more describing the role of investors in seeing the risk of a company. The results of this study indicate that GCG negatively affects on the cost of equity. GCG limits managerial opportunism and reduces agency conflicts between owners and agents. Therefore, shareholders are willing to accept a lower risk premium, effectively reducing equity costs.
Pengaruh Gaya Kepemimpinan Transformasional Terhadap Perilaku Inovatif Karyawan Dan Kinerja Umkm Kecamatan Kraton Yogyakarta Noor Kurniyati, Nany
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.21

Abstract

This study aims to analyze the influence of dimensions at transformational leadership style on employees’ innovative behavior and UMKM performance engaged in creative industries in Kraton District of Yogyakarta. The study was conducted on UMKM included in the creative industries in Kraton District of Yogyakarta. This research is a quantitative research in which the data analysis refers more to numbers that will be analyzed by statistical analysis. The data was collected through questionnaires and documentation. The research used validity and reliability testing for the test research instruments. the data analysis used are descriptive analysis, inferential analysis (multiple linear regression and simple linear regression), coefficient determination test (R2) and significance test of individual parameters (t test). The results show that 1) the dimensions of idealized influence affect innovative behavior. 2) The dimensions of inspirational motivation affect innovative behavior. 3) The dimensions of intellectual stimulation affect innovative behavior. 4) Individual consideration dimensions affect individual innovative behavior. 5) The dimensions of idealized influence affect the UMKM performance . 6) The dimensions of inspirational motivation affect the UMKM performance. 7) The dimensions of intellectual stimulation affect the UMKM performance . 8) The individual consideration dimensions affect theUMKM performance . 9) There are simultaneously effects of dimension influence, idealized influence, inspirational motivation, intellectual stimulation, and individual consideration on innovative behavior. 10) There are simultaneously effects of dimension influence, idealized influence, inspirational motivation, intellectual stimulation, and individual consideration on the UMKM performance . 11) The employees’ innovative behaviors affect the UMKM performance.
Organizational Citizenship Behavior (Ocb) Teachers And Staff (Ptk) Regional Honorariums (Honda) Elementary School (Sd) In Banyumas Munandar, Muhammad Arif; Banani, Ade; Sudarto, Sudarto
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.23

Abstract

This research is motivated by the existence of PTK Honda’s extra working more than supposed to be leading to OCB forms and persists in its work with salary received under regional minimum wage (UMR). The purpose of this research is to know the forms, causal factors and impact of OCB for PTK Honda SD in Banyumas.This research used qualitative method. Data collection techniques of this research used observation, documentation, and interviews. Selection of samples done by using purposive sampling (purposive sampling) 12 (twelve) selected samples. The collected data analysed through three stages of data reduction, data presentation and conclusion, while for the validity test, using source triangulation method. The results of this study indicated that OCB forms in PTK Honda such as: altruism, conscientiousness, sportsmanship, courtesy, civic virtue and two dominant results were altruism (voluntary work) and conscientiousness (timely presence). Furthermore, factors affecting OCB on PTK Honda were job satisfaction, organizational commitment, personality, morale and motivation internally while externally leadership style of head master and work culture. While for internal dominant factor was job satisfaction and organizational commitment, while external factor was leadership style. The impact of OCB behavior was the increase of work productivity, saving human resources and creating an emotional closeness among employees.
Manajemen Sumber Daya Manusia Berbasis Kearifan Lokal; Study Etnografi Tradisi Cembengan Di Pabrik Gula Madukismo, Yogyakarta Zuhri, Saifudin; Harsono, Mugi; Wening, Nur
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.24

Abstract

This study aims to understand the meaning of the Cembengan tradition as the local wisdom of the Yogyakarta community in maintaining human resource management at the Madukismo sugar factory in Yogyakarta. This study uses a qualitative approach to ethnographic study with data collection techniques through indepth interviews, participatory observation, documentation, and triangulation. This study produces findings that traditions based on local wisdom have a positive contribution to the maintenance of human resources in the Madukismo sugar factory. By the workers and the community around the sugar factory Cembengan is interpreted not only as a mystical ritual but has a meaningful function (meaning) in articulating the ritual values into the concepts of safety, tranquility, motivation, teamwork, cohesiveness and harmony with the community around the factory and natural environment. The results of this study also explain that the meaning contained in local traditions can be operationally transformed in HR management practices, especially for the maintenance of human resources involved in corporate policy making and the production process so that common goals can be achieved.
Analisis Rasio Risk Based Capital, Rasio Likuiditas, Rasio Solvabilitas, Underwriting Ratio Pada Pt Asuransi Bintang, Tbk Pasca Ojk (Otoritas Jasa Keuangan) Ch.Dini Ika Handayani
HOME Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.14

Abstract

The financial report is one of the tools that can be used to know the financial condition of the company. Financial statements present the financial position and the overview of the company’s performance in generating profits. To find out the company’s health condition can be seen from the ratio-financial ratio. On the insurance company, financial ratios that are used to assess the financial performance is the ratio of risk based capital ratios, liquidity, solvency ratio and underwriting ratio. Risk Based Capital Ratio of PT Asuransi Bintang, Tbk from year 2011 up to 2016 is always above 120 percent. This means that the financial good health condition. Ratio liquidity is at a range of 850.56% up to 1762.69%. This reflects the liquidity of the company is very good. The value of the Debt Ratio in table 3 each year are at numbers 67%. This means that 67% of total assets financed with debt. Beginnning in 2012, the value of the ratio of underwriting is always above 50%. This means that premium income obtained two times greater than the burden of underwriting .
Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja Dan Penggunaan Informasi Kinerja Di Pemerintah Daerah: Perspektif Isomorfisma Institutional Herlina Primarisanti; Rusdi Akbar
HOME Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.18

Abstract

This study aims to explore the development of performance measurement, performance accountability, and the use of performance information in the Local Government using the qualitative theory of institutional isomorphism. The theory of institutional isomorphism is used to interpret and explain the phenomenon of coercive, mimetic and normative isomorphism in the development of performance measurement systems, performance accountability and use of performance information. This research is a qualitative research using semi-structured and open interviews. Qualitative data analysis in this study uses thematic analysis. The results of this study indicate that the three phenomena of institutional isomorphism (coercive, mimetic and normative) are found in the process of developing a system of performance measurement, performance accountability, and the use of performance information in the Regional Government
Pengaruh Kualitas Corporate Governance Terhadap Cost Of Equity Perusahaan Manufaktur Di Indonesia Fiki Kartika
HOME Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.20

Abstract

This research aims to determine the impact of Good Corporate Governance (GCG) on the cost of equity for manufacturing companies in Indonesia. The sampling technique uses purposive sampling, namely companies listed on the Indonesia Stock Exchange. The analysis was carried out in the Manufacturing industry sector in 2013 - 2015. The GCG index was measured using five dimensions adopted from Black et al. (2003) and Cost of Equity is measured by the ex ante cost of equity capital using the Price Earning Growth (PEG) proxy. The reason for using ex ante cost of equity capital is ex-ante is more describing the role of investors in seeing the risk of a company. The results of this study indicate that GCG negatively affects on the cost of equity. GCG limits managerial opportunism and reduces agency conflicts between owners and agents. Therefore, shareholders are willing to accept a lower risk premium, effectively reducing equity costs.
Pengaruh Gaya Kepemimpinan Transformasional Terhadap Perilaku Inovatif Karyawan Dan Kinerja Umkm Kecamatan Kraton Yogyakarta Nany Noor Kurniyati
HOME Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of dimensions at transformational leadership style on employees’ innovative behavior and UMKM performance engaged in creative industries in Kraton District of Yogyakarta. The study was conducted on UMKM included in the creative industries in Kraton District of Yogyakarta. This research is a quantitative research in which the data analysis refers more to numbers that will be analyzed by statistical analysis. The data was collected through questionnaires and documentation. The research used validity and reliability testing for the test research instruments. the data analysis used are descriptive analysis, inferential analysis (multiple linear regression and simple linear regression), coefficient determination test (R2) and significance test of individual parameters (t test). The results show that 1) the dimensions of idealized influence affect innovative behavior. 2) The dimensions of inspirational motivation affect innovative behavior. 3) The dimensions of intellectual stimulation affect innovative behavior. 4) Individual consideration dimensions affect individual innovative behavior. 5) The dimensions of idealized influence affect the UMKM performance . 6) The dimensions of inspirational motivation affect the UMKM performance. 7) The dimensions of intellectual stimulation affect the UMKM performance . 8) The individual consideration dimensions affect theUMKM performance . 9) There are simultaneously effects of dimension influence, idealized influence, inspirational motivation, intellectual stimulation, and individual consideration on innovative behavior. 10) There are simultaneously effects of dimension influence, idealized influence, inspirational motivation, intellectual stimulation, and individual consideration on the UMKM performance . 11) The employees’ innovative behaviors affect the UMKM performance.

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