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Randika Fandiyanto
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Kampus Universitas Abdurachman Saleh Situbondo JL. PB SUdirman No. 07 Situbondo
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Jurnal Ekonomi dan Bisnis GROWTH (JEBG)
Published by Universitas Abdurachman Saleh Situbondo
ISSN : -     EISSN : 27151719     DOI : https://doi.org/10.36841/growth-journal.v19i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi dan Binsin Growth (JEBG) Fakultas Ekonomi Universitas Abdurachman Saleh Situbondo adalah jurnal yang ditujukan sebagai jembatan antara ilmu dan praktek manajemen. JBEG mempublikasikan artikel baik berupa telaah pustaka maupun hasil penelitian empiris. JEBG menerima naskah dari berbagai bidang atau disiplin ilmu, seperti Akuntansi, Keuangan, Manajemen Strategi, Pemasaran dan disiplin ekonomi lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 16 No 2 (2018): JEBG November 2018" : 7 Documents clear
ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA UD. DAPUR SEHATI DESA SEMIRING KABUPATEN SITUBONDO Anik Sudarismiati; Zainal Anshory
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

Profit planning needed in a company needs all types of production activities not in vain, and with this analytical method the company can minimize costs that may be needed. The measure that is often bought for success is not the management of a company is the profit obtained by the company. Income by three factors, namely product selling prices, costs and sales volume. This research was conducted with the aim of (1) Find the BEP level obtained by UD. Dapur Sehati in 2016. (2) Know the sales plan at UD. Dapur Sehati in 2017 and 2018. (3) Find out the profit plan you want to achieve UD. Dapur Sehati in 2017 and 2018. This research was conducted at UD. Dapur Sehati Semiring Village, Situbondo Regency. Data obtained by using documentation techniques, interviews, and literature. Data analysis uses the Break Even Point formula, Margin of Safety, Margin, quadratrate method, sales forecast, and minimal sales. UD. Dapur Sehati is a company that manufactures various processed fish, one of which is shredded tuna. The results of the analysis are as follows: (1) BEP for tuna abon products is 6,548 units with a nominal value of Rp 163,710,358. (2) The Safety Margin of tuna shredded products is 69%. (3) The margin of donating tuna shredded products is Rp. 238,266,250, and the approved margin ratio is 48%. (4) Based on UD sales forecast. Dapur Sehati will be able to reach sales volume of 21,184 pcs in 2017 with a value of Rp.529,600,000 and sales forecast for 2018 UD. Dapur Sehati will be able to reach sales volumes of 23,608 pcs with a value of Rp.590,200,000. (5) in 2017 UD's profit plan. Dapur Sehati for Rp. 175,802,667. While in 2018 UD's profit plan. Dapur Sehati is Rp. 204,890,667.
PENGARUH PROMOSI JABATAN, MUTASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG SITUBONDO Karnadi Karnadi; Satrio Wiji Pradana
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aims (1) to determine the effect of job promotion, mutation and work discipline have a partial effect on employee performance (2) to determine the effect of job promotion, mutation and work discipline simultaneously affect the performance of employees (3) to find out between promotions, mutations and work discipline that predominantly affect employee performance. The method used in this study is a quantitative method. The result of the research is multiple linear regression equation Y = -2,811E-16 + 0,310 X1 + 0,288 X2 +0,372 X3 + e. Partially, promotion has a significant positive effect with tcount of 2.665> ttable 2.021, mutation has a significant positive effect with tcount of 2.343> ttable 2.021 and work discipline has a significant positive effect with tcount of 2.820> ttable 2.021. In terms of job promotion, mutation and work discipline have a significant effect on employee performance with a value of Fcount 48,158> Ftable 2,84. The most dominant variable in this study is work discipline with a value of 2.820.
DAMPAK GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN MOTIVASI MANAJEMEN LABA DENGAN PRAKTIK MANAJEMEN LABA Ratnaning Tyasasih; Triska Dewi Pramitasari
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aimed to examine the effect of good corporate governance to earnings management motivation relationship with earnings management practices. The motivation of earnings management is divided into motivation debt as measured by the cost of debt and politically motivated violations as measured by the size of the company than the political cost calculation. Earnings management practices consist of earnings management in real terms measured from abnormal operating cash flow and abnormal production costs, as well as the accrual earnings management measured from the difference between the expected accrual and actual accrual. Meanwhile, good corporate governance role as a moderating variable that is measured by an index published by the company and IICD.Data were obtained from the annual financial statements of companies manufacturing the period 2013 - 2017. The population in this study are 136 companies listed in Indonesia Stock Exchange. Based on purposive sampling method, a sample obtained by three companies. The hypothesis in this study were tested using multiple regression analysis and regression stratified. Analysis of statistical tests in this study lead to the conclusion that the motivation of earnings management had no significant effect on earnings management in real terms and accrual earnings management. Statistical testing also concluded that good corporate governance can act as a moderating variable which can strengthen the relationship between the motivation of earnings management and earnings management practices both real and accruals.
PENGARUH BEHAVIORAL FINANCE TERHADAP KEPUTUSAN BERWIRAUSAHA PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS ABDURACHMAN SALEH SITUBONDO Dwi Perwitasari Wiryaningtyas; Riska Ayu Pramesthi
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aims to study the direct and indirect interactions of financial behavior, namely, demographic factors (X1) and psychological factors (X2), on entrepreneurial decisions (Y). Successful research outputs are research on knowledge about entrepreneurship, publishing new business opportunities for students themselves, for the surrounding community, needing funding from students and the community, and opening new jobs in the community. The population in this study were students of the Faculty of Economics, Abdurachman Saleh University Situbondo who won 983 students. This research uses purposive sampling technique that is sampling with criteria. Determination of the number of samples of respondents using Slovin formula, which amounted to 71 respondents. The method used is the survey method with the type of research explanation or explanation of the research. The data analysis technique used is multiple regression analysis. Demographic Factor Variable (X1) towards Entrepreneurial Decision (Y) based on t test can be associated with the significance of the demographic factor <α that is 0.010 <0.05. It means partially the demographic factor variable (X1) has a significant influence on entrepreneurial decisions (Y). While the influence of Psychological Factor Variables (X2) on entrepreneurial decisions (Y) that the significance value of the psychological factor variable <α is 0,000 <0.05. It means partially the psychological factor variable (X2) has a significant influence on entrepreneurial decisions (Y). Proving, proving the hypothesis that positions the hypothetical factor on entrepreneurial decisions in students of the Faculty of Economics, Abdurachman Saleh University Situbondo is proven true. From the results of the F test for Test F smaller than 0.05 (0,000 <0,05), then the demographic factors and psychological factors simultaneously have a significant effect on entrepreneurial decisions. Demographic factors and psychological factors that can affect the students of the Faculty of Economics, Abdurachman Saleh University Situbondo.
Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal dan Kualitas Laporan Keuangan Sektor Publik Kabupaten Situbondo Lita Permata Sari; Ediyanto Ediyanto
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aimed to get empirical evidence about the effect of treatment policy of employees on the effectiveness of internal controls and the quality of public sector financial statements.These samples included 102 respondents who work and have a position as an officer of the financial administration and assets as well as treasurer of the regional work units (SKPD) Government of Situbondo District.The sampling technique used purposive sampling, that is choosing the sample with a sample of criteria that the sample involved at least 2 years experience in financial reporting in each SKPD.Methods of data collection is performed by questionnaires distributed directly. Data analysis using Path Analysis with software SPSS version 20. This study provided empirical evidence that the treatment policy of employees has positive effect on the effectiveness of internal controls. Instead, the treatment policy of employees has no effect on the quality of public sector financial statements.Moreover, empirical evidence show that the effect of treatment policy of employees on the quality of financial statements is mediated by the effectiveness of internal controls. It meanings that through the effectiveness of internal controls, the treatment policy of employees can indirectly effecton the quality of financial statements.
ELASTISITAS PENYERAPAN TENAGA KERJA SEKTORAL TERHADAP PERTUMBUHAN EKONOMI DAN TINGKAT UPAH DI PROVINSI JAWA TIMUR PADA TAHUN 2012-2017 Juniardi Putra Hariyanto; Petrus Edi Suswandi Edi Suswandi; Fajar Wahyu Prianto
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aims to determine the level of elasticity of sectoral employment absorption labor in East Java Province. The data used is secondary data obtained from the office of National Statistics Institutionand other related institution. This type of research is correlational and regression which aims to find out whether there is a relationship between variables where the variables used in this study are Economic Growth (GDP), and Wage Rateon Labor Absorption in East Java Province. The method used in this study is panel data with the Common Effect approach and is associated with descriptive analysis. Based on the results of the study show that the level of elasticity of sectoral employment in East Java Province is mostly in the inelastic positive and inelastic negative category, meaning that every increase in value of 1 in economic growth and wage ratewill cause an increase in the velueof laborabsorbed by less than 1 (inelastic positive), on the contrary if there is an increase in value of 1 in economic growth and wage ratewill cause a decrease in the number of laborabsorbed by less than 1 (negative inelastic). only in the agricultural sector is positive elastic, meaning that every increase in value of 1 in economic growth and wage rate will cause an increase in the number of laborabsorbed by more than 1.
ANALISIS PENGARUH INBOUND TOURISM DAN INFRASTRUKTUR JALAN TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Firman Aris Irvannullah; Aisah Jumiati; Fajar Wahyu Prianto
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

Economic growth is one of the benchmarks of country’s economic success. To improve the economy, one of them can be done by developing the tourism sector. This study aims to analyze the impact of inbound tourism and roadway infrastructure on economic growth as well as analyze the response of economic growth due to shock to variables inbound tourism and roadway infrastructure in Indonesia during the period 1984-2016. The method used in the research is vector autoregression (VAR). The results showed that in long-term tourist arrivals, tourism receipts, and roadway infrastructure significantly influence economic growth, but in the short-term only tourism receipts and roadway infrastructure are significantly influential. In the long-term tourist arrival and tourism receipts have a positive effect while the roadway infrastructure has a negative effect. Furthermore, in the short-term tourism receipts have a negative effect and roadway infrastructure has a positive effect on economic growth. Then, tourist arrivals and roadway infrastructure don’t have a causal relationship with economic growth, but there is a direct causal relationship of tourism receipts to economic growth. Impuls response function shows that PDB responds negatively to shocks that occur in inbound tourism, while a positive respons is indicated by PDB in case of shock to roadway infrastruktur.

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