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Uki Yonda Asepta
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uki.yonda@machung.ac.id
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parsimonia@machung.ac.id
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Villa Puncak Tidar Blok N no. 1, Doro, Karangwidoro, Kec. Dau, Kabupaten Malang, Jawa Timur 65151
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Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
ISSN : 23555483     EISSN : 27453545     DOI : https://doi.org/10.33479/parsimonia.2021.8.2
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INFLASI, NILAI TUKAR, INDEK DJIA, DAN HARGA MINYAK DUNIA TERHADAP INDEK HARGA SAHAM GABUNGAN Michael Untono
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research aims to analyze the consumers ethnocentrism in Malang City affect on the purchase intentions domestic fruits. This study is quantitative causal by using sampling method with 200 respondents. The data collection in this research used field research technique using questionnaires. By using three box method and simple linear regression as the analysis tools, the findings show that the ethnocentrism level of the consumers in Malang City was in high category and the ethnocentrism of the consumers in Malang City positively and significantly affected the purchase intentions towards domestic fruits. This show that high level of ethnocentrism tended to be more attracted to buy domestic fruits and closed themselves from imported fruits. Author suggest to the further research to examines the purchase decision behavior of local fruit.
PENGARUH BRAND IMAGE DAN COUNTRY OF ORIGIN IMAGE TERHADAP MINAT PEMBELIAN IPHONE Kitto Hananto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research is motivated by the development of globalization, rapidly affecting the growth of smartphone users. Through this study, the researchers expected to analyze the effect from brand image and the image of the country of origin on Iphone buying interest in the city of Malang. The method used is explanatory research method. The type of data in this research is quantitative. The approach used is to use a questionnaire distributed through google docs. Sources of data in this study were 200 respondents who are students in the city of Malang. Testing the validity of the data used validity and reliability testing. Based on the results of the research showed that the brand image and the country of origin image has direct and significant effect on the interest on student Iphone purchases in the city of Malang. Besides brand image and the country of origin image have partial effect on the interest in the Iphone purchase. Further also that Brand image obtained more dominant effect on the interest in purchasing the Iphone than the country of origin.
PENGARUH ETNOSENTRISME KONSUMEN KOTA MALANG TERHADAP NIAT BELI BUAH LOKAL Theresia Monalisa
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research aims to analyze the consumers ethnocentrism in Malang City affect on the purchase intentions domestic fruits. This study is quantitative causal by using sampling method with 200 respondents. The data collection in this research used field research technique using questionnaires. By using three box method and simple linear regression as the analysis tools, the findings show that the ethnocentrism level of the consumers in Malang City was in high category and the ethnocentrism of the consumers in Malang City positively and significantly affected the purchase intentions towards domestic fruits. This show that high level of ethnocentrism tended to be more attracted to buy domestic fruits and closed themselves from imported fruits. Author suggest to the further research to examines the purchase decision behavior of local fruit.
PERBEDAAN RETURN DAN RISIKO SAHAM PERUSAHAAN YANG TERCATAT PADA INDEKS KOMPAS 100 TAHUN 2011-2015 SETELAH MELAKUKAN AKUISISI SAHAM Ryan Farandy
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Business environment these day was very quickly changes, that condition make firm for compulsory service always deveop strategies for which would survive and won in business competition, one of the method is acquisition. This research is to study of the acquisition of company shares that can affect return (rate of return) of shares and share risk. The object of research is public companies listed on the Index Kompas 100 in 2011-2015. The sample of this research consist of 12 companies that have undertaken acquisitions of shares above 50% in the given period. Financial datas in this research acquired from financial reportment for the period of 2011-2015. This data obtained from www.idx.co.id, www.duniainvestasi.com, and yahoo finance. Stock returns are calculated on the percentage change in the stock price closing the year end. Factors which cause diverification stock returns and stock risk in this study is the acquisition of shares made by the company. Data was analyzed and observed against the average stock return by using Paired Sample T- Test to compare differences in risk and return stocks 10 days before and 10 days after the acquisition of shares. The results showed that the acquisition of shares does not provide a significant difference to the return and risk stock
PENGARUH SELF MONITORING TERHADAP IMPULSE BUYING PADA REMAJA PEREMPUAN DALAM PEMBELIAN PRODUK TAS REPLIKA Christie Devita
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Consumptive behavior on adolescence growing rapidly because they want to live a luxury life, particularly for bag, as an indicator to shows their social status. However, some of them did not get the luxury life they want, that’s because the luxury goods cost more than they can afford. Otherwise, they choose to buy a replica bag from the famous and well-known brands which is cheaper than the authentic one. This quantitative research analyzed the relation of self monitoring with impulsive behavior on teenage girl towards purchasing product on replica bag. Self monitoring has 3 (three) indicators and impulse buying has 8 (eight) indicators. This research involve 201 (two hundred and one) respondent. The respondent consist of teenage girl with age range 18-21 years old, have never bought an authentic bag, and domicile in Malang and Surabaya. The significance of this study is giving a reference for further research with the same topic. The practical implication of this research is expected that it can be used as information for people, replica bag manufacturer, and the authentic bag manufacturer. In short, suggestion for the authentic bag manufacturer: knowing teenager financial condition which is different from the adult, and for the replica bag manufacturer: knowing people understanding about impulse buying as it related with self monitoring on teenager, and for further researcher: to expand this research by adding more variable (shopping life style or fashion involvement).
CUSTOMER LOYALTY : PT. TELKOMSEL DAN PT. XL AXIATA DI MALANG Eric Santoso
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research aimed to explore the influence of relationship marketing that consists of customer service, loyalty programs, and brand community building to the customer loyalty of PT Telkomsel’s and PT. XL Axiata’s customers in Malang. This research was a quantitative study using multiple linear regression analysis. This study used a sample of 200 people (100 for Telkomsel and 100 for XL), collecting data was using the method of accidental sampling. The data was collected in several place such as Grapari Telkomsel, XL Center, and the researcher’s own house . The results of this study indicated that relationship marketing which consists of customer service, loyalty programs and brand community affect signficantly the customer loyalty. This research model which consist customer service, loyalty programs, brand community building variable are able to predict 96% of customer loyalty
DETERMINAN KOEFISIEN RESPON LABA Gunawan Santoso
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This study aims to prove the effect of capital structure, the firm's reputation, growth opportunities, profitability, company size, systematic risk, earnings persistence, and the volatility of the earnings response coefficients with moderating variables unexpected earnings. This study uses the registered manufacturing sector in BEI period 2013--2015 with purposive sampling method. The amount of data used as many as 141 data consisting of 47 companies over three years. The analysis technique used in this research is multiple linear regression and moderating regression analysis This study proves that the unexpected earnings as a moderating variable still cannot strengthen the influence of the independent variable on the dependent variable. The results of hypothesis testing found that the volatility of the stock variable positive effect on earnings response coefficients. Acceptance of this hypothesis indicates that the market tended to respond to the publication of earnings on the company its stock price to fluctuate around the date of publication of earnings. While variable capital structure, the firm's reputation, growth opportunities, profitability, company size, systematic risk, and the persistence of earnings does not affect the earnings response
ANALISIS DETERMINAN PENERIMAAN OPINI GOING CONCERN AUDITOR Ibnu Nugroho
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This study aims to prove determinant of auditor's going concern opinion. Determinants of auditor's going concern opinion in this study consists of two factors, financial and non-financial factors. The sample used in this study is the manufacturing sector companies listed on the IDX from 2011 to 2015. This study uses the method of logistic regression analysis to examine the research hypothesis. The results of this study prove that three financial factors tested, liquidity and leverage does not affect to auditor's going concern opinion. While profitability negatively affect to auditor's going concern opinion. The results of the testing of four non- financial factors, proved that the reputation of public accounting firm, audit tenure, and disclosure does not affect to auditor's going concern opinion. While the going concern opinion in the previous year has positive effect to auditor's going concern opinion.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN EKONOMI TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ 45 PERIODE 2010–2014 Revicristia Ensev
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This research aims to test on how the effects of fundamental and economic factors on the return of company share including in LQ 45 for the period of 2010-2014. The fundamental factor is proxied with ratios of ROA, NPM, DER, DAR, EPS, PBV, CR, QR, TATO and ITO. The economic factor is proxied by the SBI interest rate level and inflation on the share return. The research samples consist of 16 companies including in LQ 45 for the period of 2010-2014. The sample collection method was using purposive sampling. The fundamental factor data in this research was obtained from Indonesia Capital Market Directory (ICMD). The economic factor data was obtained from Bank Indonesia sites. The factor selection used PCA test. The analysis technique used in this research was multiple linier regression to obtain the overall description on the correlation of one variable and other variables. The independent variables used after the PCA test are DAR, DER, QR, CR, ITO, SBI and inflation. The findings showed that the fundamental and economic factors have no effects on share return. From the findings, it is known that the independent variables can describe the share return namely only 3.1% and the remaining is described by other variables beyond the research. This shows that the share return is affected by other determinant beyond the independent variables used in this research.
IMPLIKASI SISTEM PENGENDALIAN INTERNAL KEUANGAN PADA ORGANISASI KLUB SEPAKBOLA: STUDI KASUS DI PT. AREMA INDONESIA Ina Prameswari
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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The purpose of this research provide exploration the influences of internal control system in aacordance to achived good financial performance in the PT. Arema Indonesia. Internal control system is not only applied in the business organization, however it’s also needed in the football organization which it recently has been developing into a business industry. Currently, PT. Arema Indonesia facing difficulties to manage and develop their financial sources. Using qualitative case study method as the research design be able to find out how the internal control system can solve problems of financial management of PT. Arema Indonesia which it’s considering they have been through financial crises. Mostly come out from the excess of expenses rather than income because of high cost of operating and fixed cost for salary of the football players and coaches. The result of this research showed that basically PT. Arema Indonesia has have incapabilities to applied the internal control system in their financial management. It is proven by some obstacles during the implementation activities of control system. One of them is weak control on expenses of PT. Arema Indonesia when facing financial deficit caused by excessive compared with smaller income. This research is expected to provide contribution on the development of internal control system in football organization considering to achieve sustainability and increasing the organization value in PT. Arema Indonesia.

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