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Telaah Bisnis

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Published by Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

ISSN : 14116375 EISSN : 25416790 DOI : http://dx.doi.org/10.35917/tb.v21i2

Core Subject : Economy,

Economics, Econometrics & Finance

TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general economic.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 159 Documents

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Analisis Pengaruh Laba dan Arus Kas terhadap Financial Distress pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Cesty Calestia; Muhammad Roni Indarto
Telaah Bisnis Vol 19, No 1 (2018): Juli 2018
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Abstract This study aims to investigate the effect of Earnings Before Interest and Tax (EBIT) and cash flow on financial distress in transport companies listed on the Indonesia Stock Exchange in 2012 to 2016. Transportation in Indonesia began to show significant development after the attention given by the government through 13 logistical policies in 2015. The sample used in this study was 14 companies with 210 research objects. The results found evidence that EBIT and Cash Flow significantly influence financial distress.

Pengaruh Fraud Diamond dan Religiusitas terhadap Kecurangan Akademik Mahasiswa Akuntansi Lulu Amalia Nusron; Risa Tika Sari
Telaah Bisnis Vol 21, No 2 (2020): Desember 2020
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Higher education is expected to be able to produce professionals who are able to compete in the era of globalization both in science and in morals, however fraudulent practices are often found in the world of education which is often referred to as academic fraud. This study aims to determine the factors that influence student academic fraud by using the fraud diamond concept and religiosity. Collecting data in this study using online questionnaires and purposive sampling techniques with the criteria of active students who have taken auditing courses 2. The sample of this study was 80 active students of the Accounting Study Program at Universitas PGRI Yogyakarta, Universitas Negeri Yogyakarta, Universitas Muhammadiyah Yogyakarta, Universitas Teknologi Yogyakarta, and Universitas Sanata Dharma Yogyakarta. Data analysis techniques using multiple linear regression models and data testing using SPSS. The results of this study indicate that opportunity and rationalization have a significant positive effect on academic cheating while pressure, capability, and religiosity have no effect on academic cheating.

Formulasi Strategi Pengembangan Kawasan UKM Berbasis Komoditas Unggulan di Kabupaten Indragiri Hilir Riau . Novrizal
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Absract The purpose of this research is helping district Indragiri Hilir Riau Province to arrange appropriate development strategy for Micro, Small and Medium Enterprises (MSMEs) of banana chips. The district has superior commodity area of banana fruit, but it has not yet well managed. The information used in this research has been collected from interviews and observation. This research used SWOT-24K analysis to create development strategy of MSMEs of banana chips. The analysis has a function to highlight business position that can be used to create and formulate development strategy. Result of this research showed that appropriate strategy development for the current situation is the turnaround strategy by using government fund and conducting national banana chips event/program.

Sikap Wisatawan terhadap Obyek Wisata Taman Kyai Langgeng Magelang Ira Astriyani; Eka Sudarusman
Telaah Bisnis Vol 14, No 1 (2013): Juli 2013
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

AbstractAn attitude descripbes a person’s relatively consistent evaluations, feelings, and tendencies toward an object or idea. Attitudes put poeple into a frame of mind of liking or disliking things, of moving toward or away from them. Attitude is the one important of the buying process, especialty for psychological factor. Attitude is the result of learning process. An attitude have three componen, and they componen relations each other. They are cognitive, affective, and behavior. Cognitive are knwolegde and belief an object, affective is a tendeny for the object, and behavior is tendency to make action to the object. The object in this reseach is tourism, that is Taman Kyai Langgeng, Magelang. The objective in this reseach want to know consumer attitude. Tourism object must to analys the atributes of an attitude. They are location, services, facility, and the price an object, based on demoghraphy caracteristic.

Analisis Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Penawaran Saham Perdana di Bursa Efek Indonesia Periode 2016-2018 Jhoni Gunawan; Tri Gunarsih
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Initial Public Offering (IPO) merupakan kegiatan penawaran saham perdananya kepada masyarakat luas. Fenomena yang terjadi ketika akan melakukan IPO pada umumnya adalah underpricing. Underpricing adalah kondisi yang menunjukkan bahwa harga saham di pasar primer lebih rendah dibandingkan hari pertama di pasar sekunder. Tujuan dari penelitian ini untuk mengetahui pengaruh antara variabel keuangan dan non keuangan terhadap underpricing saham. Faktor-faktor yang diteliti adalah debt to equity ratio, return on equity, reputasi underwriter, tingkat inflasi dan kurs rupiah. Populasi dalam penelitian ini adalah perusahaan yang melakukan penawaran saham perdana di BEI periode 2016-2018. Sampel yang digunakan sebanyak 99 perusahaan yang didapat melalui metode purposive sampling dan metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel keuangan dan non keuangan secara simultan berpengaruh terhadap underpricing saham. Secara partial hasil penelitian pada variabel keuangan debt to equity ratio dan return on equity tidak berpengaruh secara signifikan terhadap underpricing. Variabel non keuangan reputasi underwriter dan kurs rupiah terbukti secara partial berpengaruh negatif signifikan terhadap underpricing saham dengan tingkat signifikansi 5%. Sedangkan variabel non keuangan inflasi tidak berpengaruh negatif signifikan terhadap underpricing.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Nusa Tenggara Timur Marianus Manek; Rudi Badrudin
Telaah Bisnis Vol 17, No 2 (2016): Desember 2016
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Abstract This study aims to analyze the influence of local revenue and equalization fund on the economic growth and the poverty of regencies/cities in the East Nusa Tenggara Province. Sample in this study consists of 21 regencies/cities in the East Nusa Tenggara Province. The type of data used in this study is secondary data, time series and cross-sectional data of regencies/cities since 2007 to 2016. Data are examined by using SEM-based variant named WarpPLS. The results of this study indicate that the local revenue had significant positive effect on economic growth, local revenue had significant negative effect on poverty, equalization fund had no significant negative effect on economic growth and poverty, and economic growth had no significant negative effect on poverty.

Analisis Kebijakan Batas Usia Pensiun PNS Dalam UU No.5 Tahun 2014 Tentang Aparatur Sipil Negara Argo Pambudi; Joko Kumoro
Telaah Bisnis Vol 16, No 2 (2015): Desember 2015
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

AbstractThis research is motivated by a deep desire of understanding the changes of policy content of the Limit of Retirement Age of civil servants in the Government of the city of Yogyakarta. Substantive analysis of this research focused on the acceptability of the regulation of the Limit Age of Retirement. The purpose of this study is to contribute to the empowerment of the state apparatus through a intensification of existing civil servants, preventing civil servants who are still productive to leave the bureaucratic structure in earlier - which means a waste of state finances - and to propose alternative arrangements of future policy of retirement age for civil servants. The research method used in this study is a Mixed Methods Analysis, which is a combination of both Survey Method with Qualitative Descriptive research methods. Informants and respondents of this study is the structural and functional officials in the city government that is actually involved in the problems associated with the implementation of this regulatory changes. The results of this research showed that most civil servants who was observed received this new rules, but from the perspective of the municipal government organization this policy raises a number of internal problems, especially problems related to fulfilment structural positions pertaining with limited in number of the existing number of civil servants.

Bagaimana Komitmen Organisasional Memediasi Pengaruh Karakteristik Pekerjaan dan Employee Engagement terhadap Kinerja Fanny Monica H Bedagama; Endang Tjahjaningsih
Telaah Bisnis Vol 22, No 1 (2021): Juli 2021
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

This study aims to analyze the effect of job characteristics and employee engagement on performance by mediating organizational commitment to employees of PT Jati Luhur Agung Semarang. The research sample was all 115 employees of PT Jati Luhur Agung Semarang (Factory 1) with census sampling technique. The data analysis technique used instrument test, model test, regression test, and sobel test using SPSS 24 software. The results showed that job characteristics had no effect on organizational commitment. Employee engagement had a positive effect on organizational commitment. Job characteristics had a positive effect on performance. Employee engagement had a positive effect on performance. Organizational commitment had a positive effect on performance. Organizational commitment does not mediate the effect of job characteristics on performance while organizational commitment mediates employee engagement on performance.

Pengembangan Model Fungsi Sosial Bisnis Islam Berdasarkan Maqashid Syariah Pada Bank Syariah X Muhammad Nafik; R. Moh Qudsi Fauzy
Telaah Bisnis Vol 16, No 1 (2015): Juli 2015
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Abstract The purpose of this study was to determine the concept of the social function of business model development Islam, especially Islamic Bank X based maqashid sharia, practice development of the social functions of Islamic business models based on the sharia maqashid Islamic Bank X, and the impact of the development of the social functions of Islamic business models based on the quality of sharia maqashid life of the community. This study uses descriptive qualitative research methodology case study method (case study). Criteria informant was branch manager, supervisor, and citizens who have been the target/target activities of social function. The sampling technique is done with purposive sampling and snowball sampling. These results indicate that the concept of the social function of business model development Islam, especially Islamic Bank X based maqashid sharia has had an important role in creating justice and prosperity based on the principles of Shari’ah maqashid especially the external community. Practice development of the social function of the business model of Islam based on sharia maqashid has had a big role in terms of fighting and reduce disorientation in religion (hifdhud-din), the maintenance of stupidity (hifdhul-’aqal), terjauhkannya of poverty (hifdhul maal), has a good offspring (hifdhun-nasl), and maintaining a healthy soul (hifhdun-nafs), and the impact of the development of the social function of the business model of Islamic sharia maqashid based not only on improving the quality of life of citizens around the location of Bank Syariah X which has a weak economy, but also an impact positively to the image of the Islamic Bank X in the minds of customers and other parts of society.

Analisis Komparasi Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah Ririn Setyaningsih; Siti Resmi
Telaah Bisnis Vol 19, No 2 (2018): Desember 2018
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

The awareness of the Indonesian public to transact through Syaria banks is increasing. This condition is likely to affect the financial performance of conventional banks and Syaria banks. This study aims to analyze the differences in the financial performance of conventional banks and Syaria banks. The analysis used is based on two approaches, namely based on the ratio ranking criteria according to Regulation No.13/24/DPNP and the statistical approach. The analysis based on the ratio ranking shows that the financial performance of conventional banks is better than Syaria banks, both in terms of risk profile assessment, profitability, and capital. Analysis with a statistical approach includes normality test and difference test. The results of the normality test using One Sample Kolmogorov-Smirnov show that the significance value for net performing loan (NPL), loan to deposit ratio (LDR), return on assets (ROA), and Capital Adequacy Ratio (CAR) is 0.001; 0.225; 0.022; and 0.004. This means that the LDR data is normally distributed, while NPL, ROA and CAR are not normally distributed. Different tests for NPL, ROA and CAR using the Mann Withney test showed that the significance value for the three ratios was 0.000 for each ratio. Different test for LDR using independent sample t-test, obtained a significance value of 0.003. Overall, the financial performance shown by LDR, NPL, ROA and CAR between conventional banks and Syaria banks is different.

Page 7 of 16 | Total Record : 159

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Tri Utomo Prasetyo

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Daerah istimewa yogyakarta

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Tri Utomo Prasetyo

Contact Email tri.utomo.p@stimykpn.ac.id

Phone +6287719091190

Journal Mail Official jurnal.telaah.bisnis@gmail.com

Editorial Address Jalan Palagan Tentara Pelajar Km. 7 Yogyakarta - 55581

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

Abstract

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Contact Name
Tri Utomo Prasetyo

Contact Email
tri.utomo.p@stimykpn.ac.id

Phone
+6287719091190

Journal Mail Official
jurnal.telaah.bisnis@gmail.com

Editorial Address
Jalan Palagan Tentara Pelajar Km. 7 Yogyakarta - 55581

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA