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Uki Yonda Asepta
Contact Email
uki.yonda@machung.ac.id
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+6281555752004
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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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Kota malang,
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INDONESIA
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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TINJAUAN PAJAK DAERAH DAN PDRB ATAS EFEKTIVITAS DAN KONTRIBUSINYA TERHADAP PAD KOTA MADIUN Norman Sitinjak
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Local Tax highly expected to be a main pillar Local Revenue. For that Local Government must alwaysstrive to improve Local Tax . Excavation and development of the existing potential should always bedone . To improve compliance and awareness of citizens on Local Taxes , Government of the City ofMadiun also should always do a socialization especially about role society in development throughlocal taxes
PERSEPSI KARYAWAN TERHADAP KOMITMEN ORGANISASIONAL: AKTIVITAS TANGGUNG JAWAB SOSIAL PT BANK CENTRAL ASIA, TBK CABANG MALANG Lidia Halim; Sumiati Sumiati; Mintarti Rahayu
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Corporate social responsibility agenda currently gained attention by stakeholders because it cause a profit such as retaining employees. The purpose of this study was analyze the impact of employee’s perceptions on corporate social responsibility activities to the organizational commitment which moderated by employee involvement. The sample of this research were employees on Main Branch Office “Borobudur” PT Bank Central Asia in Malang by using total sampling. According to SEM- PLS analysis employee’s perceptions on corporate social responsibility activities has direct effect on organizational commitment and employee involvement moderating employee perceptions of corporate social responsibility activities to the organizational commitment.
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN PENERBANGAN BERTARIF MURAH Nasa Alkalas
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research has the objective as the first step to knowing the company’s bankruptcy signal. Before we knowing it is certainly a company will meet bad financial health condition, so the chosen method is to use the model analysis of Altman Z-Score because uses data obtained from the financial reports and processed as a measure of the financial health of the company. Research done on the Airlines company sector were listed on the SkyTrax ranking for periods 2015 with purposive sampling technique and uses retrieved seven of the tan companies listed. This research uses descriptive quantitative research and use the documentation to collecting data. This research to made to fruition with details that the four companies are predicted to go bankrupt with unhealthy financial conditions, three companies predicted on a grey area or bankrupt-prone which allows this company into bankruptcy or could not bankruptcy due to the fluctuating financial conditions create ever encountered the unhealthy financial conditions financial conditions are prone. This research will support high-level accuracy by using the Z-Score model analysts by Altman.
PENGARUH TINGKAT KONSERVATISME PELAPORAN KEUANGAN PADA KEADAAN SEBELUM ROTASI AUDIT (PRE-ROTATION) DAN SETELAH ROTASI AUDIT (POST-ROTATION) DENGAN DISKRESIONER MODEL JONES Any Dewi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

In this research, Researcher investigated the changes in managerial discretion over financial reporting following the Audit Rotation KMK No. 243/06/2002. We documented that an increasing in conservatism in financial reporting is followed by Audit Rotation and the result is require for Public Accountant and Public Accountant Office (PAO) to limit audit tenure. First, researcher found that forms report lower discretionary accruals after audit rotation than in period preceding audit rotation. Second, the researcher was made additional investigation for sure, and the result says similar that firms reported lower discretionary accruals after audit rotation.These result are obtained with measurement using regression analysis and independent sample t-test statistic. The formula is adopted from discretionary accruals Jones Model and Modified Jones Model. The Empirical evidence is supported decision from the goverment to require mandatory audit rotation KMK no. 243/06/2002.
PENGARUH CAPITAL EXPENDITURE, INVESTMENT OPPORTUNITY SET, PERTUMBUHAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP DIVIDEND PAYOUT RATIO Lilis Daryanti
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This purpose of research to determine the effect of four independent variable the capital expenditure, investment opportunity set, capital structure, and growth of the company to dividend payout ratio. This research with the secondary data, a methods of the sampling collection by using the methods purposive sampling, with the criteria of manufacturing companies listed in Indonesia Stock Exchange (BEI) for 6 years, the company paying the dividends and the companies that issue financial statements continuously during the period 2010- 2015. The samples of the based on the criteria that side of 8 companies. Instrument the analysis used is linier regression multiple, and assumption classical is also used in this research that is the normality test. Based on the results of this research it can be seen that variable capital expenditure has not been affecting the dividend payout ratio in property & real estate companies at Indonesia Stock Exchange. Meanwhile, Investment opportunity set, capital structure, and the growth of the company significant positive effect on dividend payout ratio on company property & real estate in the Indonesia Stock Exchange that investors need first to consider the structure of capital and the growth of a company before deciding to invest in company shares.
PENGARUH CSR DAN GCG TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Elvina Embang
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The objective of this research is to finding out the influence of CSR and GCG on firm value for manufacture companies listed in Indonesia Stock Exchange. Previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. CSR is measured by GRI index. Whereas, GCG is represented become two variable, they are: managerial ownership and institutional ownership. Indeed, the firm value is reprensented by Tobin’s Q index. Data collection is done by using purposive sampling of manufactur companies that listed on Indonesia Stock Exchange in 2010 until 2014. Eleven coal mining companies use as a sample. The analysis methods in this study use classical assumption test and multiple regression. The results of this study indicate that CSR has effect on the firm’s value, while the managerial ownership and institutional ownership in GCG variables has no affect the value of the company.
STUDI PREFERENSI PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) BAGI EFISIENSI BIAYA PRODUKSI DI PT PABRIK GULA KEBON AGUNG Monica Kurniawati
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The purpose of this research is to assess the preference of TQM application for the production cost efficiency and also to assess the preference wanted than the application of TQM for the production cost efficiency in PT Pabrik Gula Kebon Agung. This research is using conjoint analysis method to measure the preferences of TQM application for the production cost efficiency in PT Pabrik Gula Kebon Agung. The result of the research shows that the highest preference from the respondents is in the TQM factor in form of obsession towards quality related with the production cost in the company. Respondents assumed that the quality is appropriate or that the cost is still not appropriate with the product produced and tend to show that the quality is not appropriate. The result also showed that the respondents in PT Pabrik Gula Kebon Agung prioritize the obsession over quality to make production cost efficient that pointed towards analysis of priority. Then, respondents prioritize the involvement of employees in production cost efficiency, focused on customers, and the last is a long-term commitment in the employee related to production cost efficiency.
STUDI EMPIRIS RISK MANAGEMENT, SUSTAINABILITY REPORT DISCLOSURE, DAN DISCLOSURE ON THE WEBSITE TERHADAP NILAI PERUSAHAAN Kesia Amelia
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This study aims to identify the positive influence of risk management disclosures, sustainability report, and disclosure through the website of the company's value. The samples are manufacturing companies listed in Indonesia Stock Exchange 2010--2014. From the results of purposive sampling, acquired 118 companies that required in the criteria of 142 manufacturing companies exist. This study includes the design of quantitative research with non-experimental correlational approach, and using multiple linear regression analysis. This study has found that the risk management disclosures have a negative effect or no effect on firm value. This is due to the competitive cost disadvantage of the disclosure by the company. Another result of this study found that the disclosure of sustainability report and disclosure through the website have a positive effect on firm value. Both disclosures are proven to increase the credibility and success which characterized by a high value of the company, allowing the company to grow continuously (sustainable).
PENGARUH KREDIBILITAS CELEBRITY ENDORSER JKT48 TERHADAP PURCHASE INTENTION DENGAN BRAND AWARENESS SEBAGAI VARIABEL MEDIASI PADA SEPEDA MOTOR HONDA BEAT DI KOTA MALANG Stefani Untono
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
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Abstract

This research discusses the influence of credible celebrity endorser JKT48 to the Purchase Intention Honda Beat motorcycle in the city of Malang directly and indirectly through brand awareness as a mediating variable. The use of celebrity endorser in ads into one solution in improving the intention to buy the product and strategies to compete in attracting the attention of consumers. This research is a quantitative research, data collection was conducted using a survey method and collection of data using questionnaires with non probability sampling method on 100 respondents of a motorcycle’s consumers in the city of Malang. Furthermore, the data were processed using path analysis techniques. The results showed that the celebrity endorser's credibility variable and brand awareness variable has a positive and significant to influence purchase intentions motorcycle products Honda Beat. Then, the variable brand awareness be intervening variables also have a significant influence and mediate the influence of celebrity endorser's credibility against the intentions of purchasing motorcycle product Honda Beat.
MOTIVASI, PENDORONG DAN PENGHAMBAT IBU RUMAH TANGGA DALAM PENGELOLAAN SAMPAH BERBASIS 3R (REUSE, REDUCE, RECYCLE) BERDASARKAN KELAS SOSIAL Claudia Buana
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
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Abstract

The objective of this research is to analyze what are the things that are considered as “motivation, drivers and obstacles” which affect housewives decision in applying the 3R’S method based on different social classes. This is qualitative research which applies the use of phenomenology method gathering 6 respondents from 3 different social classes. The result from this research show that respondents coming from mid-low social class only motivated to do reduce and reuse due to intrinsic motivation in the form of economic needs. Intrinsic motivation in the form of existence of the needs and expectations being a motivation for mid high class to perform 3R and the motivation for high socialclass to do reduce and reuse, whereas extrinsic motivation in the form of family encouragement became the motivation for mid high class to do reuse and high social class to do reduce and reuse.The driving factor in the form of a knowledge of environmental problems and the presence of creativity became a pusher formid high class to do reduce and recycle. While the experience became the driving factor over the high social class to do reuse. In general the obstacles to apply 3R’s waste management consist ofinternal and external factors. Internal factors related to the lack of awareness or knowledge to perform 3R, limitations of time and place as well as the high consumption patterns. While external factors related to the lack of awareness and support from the surrounding environment.

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