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Erni Panca Kurniasih
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Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
ISSN : 20879954     EISSN : 25500066     DOI : -
Core Subject : Economy,
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).
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Articles 4 Documents
Search results for , issue "Vol 4, No 3 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)" : 4 Documents clear
Identifikasi Hidden Competence dan Pengaruhnya Terhadap Kinerja Guru Daerah Khusus Di Kabupaten Kayong Utara Tasfirani, Tasfirani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 3 (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 (1199.467 KB) | DOI: 10.26418/jebik.v4i3.15327

Abstract

The research aims to find out and identify hidden competence of special region teachers in the District of Kayong Utara, and the influence on their performance. The research was conducted through a survey of 76 special region teachers of 35 schools, involving 42 primary school teachers, 22 junior high school teachers, and 12 high school teachers. The research result shows that in general the tendency of special region teachers were still have low self-concept, personality, and motivation, which each of them is in the range of 2-3. Specifically, the hidden competence tendency of 42 special region teachers of primary school were still low (in the range of 2-3). The hidden competence tendency of 22 junior high school teachers were still low although they are higher than the hidden competence of primary school teachers (in the range of 2-3 on a scale of 5). The performance of special region teachers of primary school, junior high school, and high school also tend to be low for primary teachers (2.98), and high for junior high school teachers (3.39), and senior high school (3.62). The regression results show that there were significant hidden competence on teacher performance with a contribution of 32.5%.
Penilaian Kawasan Hutan dalam Penentuan Kelayakan Luas Areal Perkebunan Kelapa Sawit (Suatu Pendekatan Konseptual) Yani, Akhmad
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 3 (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 (346.427 KB) | DOI: 10.26418/jebik.v4i3.15328

Abstract

Most   studies valuation that have been described previously including forest ecosystems do not see the forest ecosystem services as natual capital / natural assets and even the socio-ecological context. The implication is that forest ecosystem services are considered as an economic asset / economic capital.   the concept of value used in the valuation is the concept of the value of output.  Though the forest ecosystem services has the characteristics of a sustainable dynamic and as part of the life supporting system including the ability resilience and self-terrific capacity. So that the forest ecosystem is no longer seen as economic assets, but with the characteristics of the dynamic and sustainable forest ecosystem is seen as natural or natural capital assets. The current perspective marginalize other forest ecosystem functions, such as socio-economic functions. Whereas the concept of an insurance value of forest ecosystems is not just the case as seen from the perspective as natural capital, but the role of social values in maintaining the sustainability of forest ecosystems is crucial, as reflected by the presence of heritage value, and existence value. So that the insurance value of the forest ecosystem occurs because the forest ecosystem serves as a natural asset / natural and social capital assets / social capital.
Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas Gowardy, Gowardy; Brata, Handi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 3 (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 (287.534 KB) | DOI: 10.26418/jebik.v4i3.19091

Abstract

This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method.
Analisis Kinerja dan Kemampuan Daerah dalam Pelaksanaan Otonomi Daerah Kota Pontianak Widyaningsih, Atria Tiffany
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 3 (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 (168.465 KB) | DOI: 10.26418/jebik.v4i3.15326

Abstract

Discussion about the Regional Financial Performance and Capabilities required to be processed more deeply, then becomes a problem in this research are: the financial capacity of the region in the implementation of regional autonomy, especially in 2011-2014, when viewed from the degree of decentralization Fiscal Indicators (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Capacity, Needs Fiscal Effort / Effectiveness Ratio Fiscal Position original revenue (PAD) and Tax Performance Indicators and Local Retribution in Pontianak. And will be discussed also about the level of local financial independence in 2011-2014 to support the organizers of regional autonomy as measured by the ratio of Regional Financial Independence and Relationship Patterns in Pontianak. Research conducted at the Office of Pontianak City BPKAD, with the quantitative descriptive analysis method which uses data measured in a numerical scale / number. (Kuncoro, 2003) This analysis aims to determine the level of local financial capacity, level of independence and the readiness of the local government of the city of Pontianak in the implementation of regional autonomy. Results from this study and the performance of Financial Ability in one regional assessed from the ratio of local independence that describes to the extent of financial dependence of local governments to the central government, obtained by comparing the acceptance of PAD to acceptance Assistance and Contribution Regions. From the year 2011-2014, the average calculation independence ratio Pontianak City generate value 21.22% Because of the value is between 0-25%, the city of Pontianak is considered to have very low financial capacity and have a pattern instructive relations with the central government, which where financial dependence on the central government is still low compared to the regional independence.

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