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Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
Published by Universitas Tanjungpura
ISSN : 20879954     EISSN : 25500066     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) or Journal of Economics, Business and Entrepreneurship is a national, open access, peer-reviewed academic journal, which is published by Faculty of Economics and Business, Universitas Tanjungpura. As a medium of communication for academics, practitioners and other related parties about their research results and new thoughts in the fields of economics, business, management, entrepreneurship and accounting, JEBIK publishes quarterly (April, August, and December). Therefore, JEBIK publishes high quality manuscripts, both in form of conceptual and empirical papers (priority). For research papers, JEBIK accepts wide ranging methodologies (quantitative, qualitative, and mixed methods).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)" : 7 Documents clear
Penerapan Sistem Akuntansi Instansi Berbasis Akrual Sebagai Implementasi PP No. 71 Tahun 2010 pada Politeknik Negeri Pontianak Zawitri, Sari; Kurniasih, Ninik; Kartikawati, Theresia Siwi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.469 KB) | DOI: 10.26418/jebik.v4i1.11459

Abstract

The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai Implementasi PP nomor 71 tahun 2010 pada Politeknik Negeri Pontianak. The Problems are formulated as (1) The changes of institutional accounting system (SAI) PP 24 year 2005 into PP 71 year 2010 or cash toward accrual into accrual basis? (2) How preparation and the application transition accrual basis institutional accounting system (SAI) or implementation PP 71 year 2010 of the Politeknik Negeri Pontianak? It"™s concern to disclosure and measurement of Asset, Liabilities, Earned, and Expense. This the exploratory research method which is narrative and descriptive approach with the Politeknik Negeri Pontianak is an object. The results, as form of adjustment in order to change cash toward accrual into accrual basis, accrual accounting recognizes revenues by treasurer expenditure with adding income that still must be accepted in the accounting period during which the service is performed and/or adding unearned revenue. Politeknik Negeri Pontianak almost meets the six conditions that must have preparation and the application transition cash toward accrual into accrual basis of institutional accounting system as implementation PP 71 year 2010 be general conclusion of this research. Writers suggested all parties related in an accounting system institutional of Politeknik Negeri Pontianak commitment to keeping together in the process of financial reporting with accrual basis.
Pengaruh Perceived Ease of Use, Enjoyment dan Trust Terhadap Repurchase Intention dengan Customer Satisfaction Sebagai Intervening pada Belanja Online (Studi Pada Mahasiswa Universitas Tanjungpura Pontianak) Juniwati, Juniwati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.107 KB) | DOI: 10.26418/jebik.v4i1.11465

Abstract

This study aims to determine the influence of perceived ease of use, perceived enjoyment, and trust on customer satisfaction and repurchase intention in online shopping of apparel. The design of the study is a survey research with type of research is explanatory, sample used of 100 people. The data analysis technique used is path analysis. The results showed that perceived ease of use variable has no significant influence on customer satisfaction, while perceived enjoyment and trusts have positive and significant influence on customer satisfaction. The results also showed that perceived enjoyment and customer satisfaction has no significant influence on repurchase intention, while perceived ease of use and trust has positive and significant influence on repurchase intention.
Analisis Indikator Fundamental Ekonomi Daerah di Kalimatan Barat: Pertumbuhan Ekonomi, Pendapatan Perkapita dan HDI Bariyah, Nurul
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.502 KB) | DOI: 10.26418/jebik.v4i1.11462

Abstract

This study aimed to identify the profile and classification of districts and cities in West Kalimantan based on indicators of local economic fundamentals such as economic growth, per capita income and the Human Development Index (HDI). Secondary data were obtained from the BPS West Kalimantan and other related agencies for the years 2005 - 2011. In the processing of secondary data to answer the purpose, this study uses local typology analysis tools to determine the pattern and structure of economic growth in each region (Kuncoro, 2004) which divides area into four categories: (1) regions with high-income and high economic growth; (2) regions with high-income and low economic growth; (3) regions with low-income and high economic growth; and (4) regions with low income and low economic growth.The research found development gaps between the City of West Kalimantan (Pontianak and Singkawang) and other districts where both cities have high-performance in economic growth, income per capita and HDI. None of the districts that have high performance in all three indicators. 11 other districts have diverse performance. Policy development at the district and municipal level should be based on development goals on a scale of local, provincial and national levels with a convergent pattern. This will facilitate the development of the region in the future.  
Transfer Pusat dan Upaya Pendapatan Asli Daerah (Studi kasus Kabupaten/Kota di Kalimantan Barat) Kartika, Metasari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.941 KB) | DOI: 10.26418/jebik.v4i1.11461

Abstract

This study aims to obtain empirical evidence the impact of intergovernmental transfers on local revenue effort. This study uses unbalanced panel data from 14 Regency / Municipality in West Kalimantan Province during the period 2001 to 2009.The research concluded that (1) There are differences in the local revenue capacity in the Regency/Municipality West Kalimantan Province, causing the local revenue efforts was different, (2) On average in the Regency / Municipality West Kalimantan Province, DAU and DBH tax (unconditional transfers ) has a positive and significant effect on local revenue effort, (3) On average in the Regency / Municipality West Kalimantan Province, DAK (conditional transfers) has a negative and significant effect on local revenue effort.
Penentuan Struktur Modal Optimal Pada Perusahaan Sektor Properti, Real Estate, dan Kontruksi yang Terdaftar di Bursa Efek Indonesia Rustam, M.
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.485 KB) | DOI: 10.26418/jebik.v4i1.11463

Abstract

The purpose of this study is to determine the optimal capital structure of property, real estate, and construction companies listed in Indonesia Stock Exchange. The motivation of this study is due to the current research results are still not able to answer whether the optimal capital structure exists. Based on trade-off theory, the optimal capital structure occurs when a company has a minimum capital cost. However,   it is not explained how much capital structure needed to achieve the company maximum value. In addition, this sample business sector is chosen because there are a numeours firms with an adequate long-term debt which make it possible to examine their capital structure. The method used are the nonlinear regression and Monte Carlo simulation method. These methods were chosen because the formulation of optimal capital structure is arguably complex. There are 47 samples from all property, real estate, and construction companies. The data set covered 11 years ie (2000-2010). The results showed that the optimal capital structure of properties, real estate and construction companies which are measured by the ratio between the long-term debt and equity is 0.99. Most companies of these sectors have not reached the optimal capital structure yet because the average results from these companies are 0.31.
Pengaruh Organizational Citizenship Behavior pada Performance dengan Service Quality, Satisfaction dan Behavior Intention Sebagai Anteseden Suyono, Joko; Sunaryo, Sinto
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.557 KB) | DOI: 10.26418/jebik.v4i1.11457

Abstract

The purpose of the study is to observe the influence of organizational citizen behavior to performance. Organizational citizen behavior is affected by three variables namely satisfaction, service quality and behavior intention. The study was conducted on 12 nurses, 128 patients, and 10 nursing supervisor at a private hospital in Surakarta, Jawa Tengah. Stratified random sampling technique was applied to determine the number of sample. The result was based on structural equation modeling (SEM) method that showed there is no relationship between OCB and satisfaction and OCB to behavior intention. On the other hand, OCB to customer satisfaction, OCB to performance and satisfaction to performance are proved to be significant.
Model Pengembangan Pedagang Kaki Lima (PKL) Kuliner di Kota Singkawang Jumhur, Jumhur
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.932 KB) | DOI: 10.26418/jebik.v4i1.11464

Abstract

Even though small businesses are informal, they should always be fostered and facilitated in order to develop these businesses to be more independent in the future. Not to mention, the role of small businesses are very real, especially in employment and to alleviate poverty in Indonesia. There are several important aspects that have not been paid attention for the success of culinary street vendors, for instances organizational, financial, infrastructure, sanitation, environmental and marketing aspects. The main aim of this paper is to examine these aspects that affect the culinary street vendors which is the based on the development model of culinary street vendors that is going to be built in Singkawang city. The methodology used in this paper is descriptive research by combining quantitative and qualitative data analysis. The findings of this study show that street vendors culinary have role in developing local economy and empowering local people because they are able to employ the labors that cannot be employed in the formal sector. The developed models of street vendors culinary that is going to be implemented in Singkawang are dispersed and concentrated models.  

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