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Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)

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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 230 Documents

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Micro and Macroeconomic Determinants of Indonesian Government"™s Bonds Liquidities in the Secondary Market (2012-2016) Soebagio, Yogie Kristianto; Solikin, Akhmad
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 8, No 2 (2019): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Despite having registered the trade volume since 2005, Indonesia's bond market trading and liquidity level in the secondary market are still the lowest in Asia. Neighboring countries like the Philippines and Singapore started registering trading volume records in the same year as Indonesia has exceeded the liquidity level of the Indonesian market. This raises the question of what makes the rate of development in Indonesia's bond market not as fast as other countries in Asia. Therefore, this article aims to analyze the determinants of liquidity in the secondary market of Indonesian bonds, especially government bonds. In the case of Indonesia, research on government liquidity is still limited. Various studies have been conducted to determine the factors affecting liquidity and also the method to calculate them but mostly focus on private bonds. This research uses the level of liquidity of bonds based on turnover ratio as a dependent variable and variable of maturity rate, coupon rate, exchange rate, stock price index, and lending rate as independent variables. The method used is multiple linear regression. The results show that the liquidity of 10-years benchmark government bonds in Indonesia is significantly influenced by the coupon rate and lending rate positively but influenced by the exchange rate and stock price index negatively. These results indicate that liquidity is influenced by macroeconomic variables. Thus, the Indonesian government should monitor macroeconomic indicators closely and change policy related to its bonds accordingly.

Analisis Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi Berdasarkan Asal Sekolah Rusmita, Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2012): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 161 students majoring in Accounting, Fakultas Ekonomi UNTAN which is listed as an active second semester students for the academic year 2012/2013 and has completed the introductory to accounting course part 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is significant difference of understanding and comprehension about basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools. However, there is no significant difference of understanding and comprehension between group of students that come from IPA high Schools and IPS high schools and between students group of students that come from SMK majoring in accounting and IPA high schools.

Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah di Provinsi Kalimantan Barat Rusmita, Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 3 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The local government can take over their support of various factors resources that can drive the wheels of government organizations in order to achieve objectives. Local Government Expenditure is expected to meet the needs of terrain is through the PAD, as well as other sources of revenue. This study uses secondary data obtained from the Central Statistics Agency of West Kalimantan Year 2009-2014, namely in the form of DAU, PAD, and Expenditure in West Kalimantan. The results showed that the F test between DAU and PAD together a significant influence on regional spending is shown on the F count (3,598) F table (3.032), at a significance level of 0.033 under significance level 0,05 (0.033 0.05).

Pengaruh Pajak Daerah, Retribusi Daerah, dan Produk Domestik Regional Bruto Terhadap Kapasitas Fiskal Kota Pontianak Widyaningsih, Atria Tiffany
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 7, No 3 (2018): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449. It is stated that the rise and fall of the value of local tax realization has an effect on the income and allocation of expenditure of a region that support public expenditure infrastructure in fulfilling the economic requirement of society. The regional ratio has a negative influence on fiscal capacity so that if the regional retribution increases IDR1 resulted in a decrease in fiscal capacity of-28.216. This suggests that the rise and fall of the value of realization of regional levies affects the income of a region and the allocations of expenditure that support public expenditure infrastructure in meeting the economic needs of the community. PDRB has a positive influence on fiscal capacity so that if the PDRB increases IDR1 resulted in a decrease in fiscal capacity of 211,076,629.

Penggunaan Elaboration Likelihood Model Dalam Menganalisis Penerimaan Teknologi Informasi vitrian, vitrian2
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 1, No 2 (2010): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

This article discusses some technology acceptance models in an organization. Thorough analysis of how technology is acceptable help managers make any planning to implement new teachnology and make sure that new technology could enhance organization’s performance. Elaboration Likelihood Model (ELM) is the one which sheds light on some behavioral factors in acceptance of information technology. The basic tenet of ELM states that human behavior in principle can be influenced through central route and peripheral route. The use of central route and peripheral route could be adapted to individual condititon in an organization so as to appropriate route selection could accomplish the goals of information technology application. Keywords: information technology, Elaboration Likelihood Model, acceptance level

Potensi dan Tantangan Pengembangan Sektor Unggulan di Kalimantan Barat Achmad, Dinarjad
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 2 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The primary objective of this study was to analyze the potential and challenges of superior sectordevelopment in West Kalimantan. Superior sectors here interpreted as a sector that producesgoods that can be exported. Descriptive method and time series data for 7 years (2007- 2013) wasused as the tools and materials to perform the analysis.The results showed that the based on ofnatural resources (land, water area and the river, fill the earth) and geography, West Kalimantanhave a greater potential for superior sector development, but there are several challenges to thedevelopment potential of the superior sector, including: (1) resource human (HR) is still weak.(2) Infrastructure (electricity, gas and water supply, road and port export) are limited. (3)Marketing and networking is still weak

Peran Pelatihan Kewirausahaan pada Motivasi dan Keterampilan Mahasiswa Jurusan Ekonomi Islam Fakultas Syariah dan Ekonomi Islam IAIN Pontianak Ariza, Anggatia
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 7, No 2 (2018): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Unemployment is considered as one of the problems happened in developing countries. One of the efforts to overcome this problem is to accelerate the number of entrepreneurs. Furthermore, this research aims to perceive the roles of the entrepreneurs training on the entrepreneurship motivation and skill of Islamic Economics students at IAIN Pontianak. This research would be written by using action research. Besides, the data would be collected by interviewing, and observation. Then, the triangular method would be performed on the Chief of Islamic Economics Department to verify the real data. Moreover, the roles of entrepreneurship training on the entrepreneurship motivation are, mostly, students of Islamic Economics Department feel the growing of enthusiasm, the students' bravery to face the risks, and their self-esteem would be better. The roles of entrepreneurship training on the entrepreneurship skills are the creativity and innovation of students could be more developed. Then, it also could help the students to solve the problems in a better way on communication, leadership, strategy planning, and time balancing between study and business.

Model Pengembangan Produktivitas Perajin Industri Bidai Di Wilayah Perbatasan Iman Kalis, Maria Christiana
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 2 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Social and economic phenomena seen among the various efforts to develop culture-basedhandicraft industry. Several groups of small business industry looks continue to live but with thecondition that no maximum. The quality of labor in the industry is determining the level ofproductivity of the industry output.Industry sector is the sector that absorbs labor andemployment issues is a crucial issue especially when it comes to productivity. This is due to theproductivity can be achieved when workers have a willingness to work with a boost in selfworker.Work will occur if the labor needs of both physical and non-physical being met. In thisstudy, the element of productivity is measured is associated with the quality of workerseducational level, expertise, skills and labor in handicraft industry studied where this industry isbuilt upon the characteristics of the local culture by low adoption of technologies that are likelyto improving the entrepreneurial skills.

Pengaruh PSAK 50/55 (Revisi 2014) Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba Nazarudin, Nazarudin; Suseno, Joko
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014) and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014) and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010). The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI) in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015) as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014) and the audit quality have had a significantly and negatively effect on the earning management practices.

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

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.

Page 7 of 23 | Total Record : 230

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Contact Name Erni Panca Kurniasih

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Contact Name
Erni Panca Kurniasih

Contact Email
erni.panca.k@ekonomi.untan.ac.id

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Journal Mail Official
pengelola.jurnal@ekonomi.untan.ac.id

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Kota pontianak,

Kalimantan barat

INDONESIA