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INDONESIA
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).
Arjuna Subject : -
Articles 233 Documents
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.
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.
Identifikasi Faktor-Faktor yang Mempengaruhi Sales performance pada Perusahaan Media Periklanan : Studi Empirik pada Tenaga Penjual di RCTI Utomo, Endhar Priyo
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 8, No 1 (2019): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.666 KB) | DOI: 10.26418/jebik.v8i1.31549

Abstract

This research was conducted because of the gap from the results of previous research (research gap) regarding the level of sales experience can affect sales performance and empirically examine the factors that influence sales performance such as salesperson skills, sales interaction quality and effectiveness of sales activities.The purpose of this study is to build a conceptual model to describe and provide answers to the gap between sales experience variables on sales performance, and empirically examine the factors that influence Sales performance. This study uses a population of all RCTI's marketing department workforce. This study uses the Judgment Sampling method of respondents which was determined as a study sample of 120 people. The analysis technique used in interpreting and analyzing research data is the Structural Equation Model (SEM) technique from the AMOS 20 software package. The results of hypothesis testing proved that the sales experience factor, salesperson skill, sales interaction quality and effectiveness of sales activities had a positive effect on significant sales performance. The research model can be accepted, from the results calculated by the suitability index where the chi-square value is 200,633, probability value 0.027, TLI value 0,974, CFI value 0,977, CMIN / DF 1,223 and RMSEA 0,043 all of which meet the requirements even though the GFI value is 0,880 and AGFI 0,846 can marginal accepted.
ANALISIS PENELUSURAN TRANSACTION FRAUD DALAM PEREKAYASAAN PELAPORAN KEUANGAN Hernawan, Hernawan
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 1, No 2 (2010): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.235 KB) | DOI: 10.26418/jebik.v1i2.695

Abstract

Abstract Globalization has resulted in remarkable changes in all aspects of life, including in managing firm’s financial transaction in corporate sector. Financial reporting reengineering in large private company frequently brings about financial fraudaulous practices. The objective of this article is to shed light on fraudaulous transaction in financial reporting reengineering, which was commonly observed in private companies. Reengineered financial reporting containing transaction fraud has widely been practiced in private companies in form of increasing fantastic profits,  hiding out debts, reporting ficticious incomes, cutting taxes and increasing ficticious cash flows, while it is most probable these companies have been gone bankcruptcy. Financial reporting engineering manipulation is aimed at making up with favourable financial performance of the firm in order that firm’s stocks remains attractive for investors. Keywords: fradaulous transaction, financial reporting engineering, private companies
Pengaruh Penghargaan dan Motivasi Terhadap Kinerja Karyawan (Studi Pada Divisi Penjualan PT. United Motors Center Suzuki Ahmad Yani, Surabaya) Prabu, Aldila Saga; Wijayanti, Dewie Tri
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 2 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.528 KB) | DOI: 10.26418/jebik.v5i2.17144

Abstract

Human Resources (HR) is a major asset that greatly affect the company's progress. Human  resourcesas a driver of creativity and innovation in a company which will enhance the company'sreputation and profit. In order to achieve the company's goals is necessary to reward andmotivation for each individual to be able to work better. This study aims to describe, test, andanalyze whether the effect of rewards and motivation on employee performance in the salesdivision of PT. United Motors Center Suzuki Ahmad Yani, Surabaya. The sampling techniqueusing sampling techniques saturated. The research population is all employees of the salesdivision of PT. United Motors Center Suzuki Ahmad Yani, Surabaya numbering 70 people.Theanalytical method used is multiple linear regression with SPSS version 15.0. The results showthat there is a positive and significant effect of the variable reward and motivation on employeeperformance sales division of PT. United Motors Center Suzuki Ahmad Yani, Surabaya.  
Model Sinergisitas Kelembagaan dalam Pengembangan Kewirausahaan UMKM Wilayah Perbatasan dengan Pendekatan One Village One Product (OVOP) Hendri, Muhammad Irfani; Espa, Vitriyan; Hasanudin, Hasanudin
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 7, No 2 (2018): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3677.13 KB) | DOI: 10.26418/jebik.v7i2.25717

Abstract

This study aims to describe the potential of micro, small and medium enterprises (MSMEs) in the border region and to design a model of institutional synergy in the entrepreneurship development of MSMEs in the border region with the approach of one village one product. The approach taken in this study is a qualitative approach with the case study research type. For analysis purposes, data can be collected using triangulation data collection methods involving observation, interview and documentation as well as Focus Group Discussion (FGD). Based on the model developed in the MSMEs entrepreneurship development in border areas, there are 3(three) institutions that play a role and can synergize with each other, namely business development institutions; village incubator of superior village products and village-owned enterprises.
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.
Analisis Kausalitas Inflasi dan Jumlah Uang Beredar di Indonesia Periode Tahun 2000.1"“2014.4 Afrizal, Afrizal
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.826 KB) | DOI: 10.26418/jebik.v6i3.23263

Abstract

There is often a debate about causality between money supply and inflation. The purpose of this study is to analyze the causality, whether the money supply affects inflation or vice versa. Analytical tool used is unit root test, integration degree test, causality test with granger causality technique and cointegration approach. The result of unit root test data is not stationary, after test of stationary data continued at level 1 (first difference). The result of granger causality test with lag 12 indicates that the money supply has an effect on inflation rate in Indonesia, and vice versa means there is a mutual relationship. And based on Johanson's cointegration test shows that mutual cointegration means having long-term equilibrium relationship as desired by the theory.
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.  
Bond Ratings dan Antesedennya: Studi Empiris di Bursa Efek Indonesia Wendy, Wendy; Sianturi, Rosita Naomi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 6, No 1 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.209 KB) | DOI: 10.26418/jebik.v6i1.20727

Abstract

This paper provides the empirical evidence of corporate growth, maturity, and operating cash flows on the bond ratings. It was conducted on 34 bonds issued by the 16 non-financial companies on the Indonesia Stock Exchange (IDX) which also issued bonds, registered in the Indonesia Bond Market Directory, and rated by PEFINDO during 2012 - 2014. The hypotheses were tested using the logistic regression analysis. The result shows that corporate growth has significant effect on the bond ratings, while maturity and operating cash flow have no significant effect. Another finding shows that the firm size can also affect the bond ratings.  

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