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Uki Yonda Asepta
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uki.yonda@machung.ac.id
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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 KINERJA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN Septimus Mali; Stanis Manafe
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research aimed at knowing the description of liquidity factors (current ratio, cash ratio dan quick ratio), solvability (debt to equity ratio, debt to asset ratio dan long term debt to equity ratio), remunirativeness (earning power) and share performance (share price) of manufacture enterprise, automotive and component sub-sector in Year 2010-2015, and the impact of the change in liquidity ratio, solvability, and remunerativeness to the enterprise’s share performance (share price). The results of this study showed that liquidity ratio consisting of current ratio, cash ratio, dan quick ratio was less liquid, solvability ratio consisting of debt to equity ratio, debt to asset ratio and long term debt to equity ratio was solvable enough, and remunerativeness ratio (earning power) decreased in each period. The value raise of current ratio, cash ratio and quick ratio and earning power tended to be followed by the raise of share performance (share price) of the enterprise. If the current ratio, cash ratio, quick ratio and earning power decreased, the share performance (share price) tended to decrease. The value increase of debt to equity ratio, debt to asset ratio and long term debt to equity ratio tended to decrease share performance (share price), while the low solvability value will increase share performance (share price).
PENGARUH SIKAP DAN MOTIF PEMBELIAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA SUPERMARKET DUTALIA KUPANG Videlis Ndaumanu; Gaudensius Tisu
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Kupang Dutalia Supermarket is the biggest retail in the Kupang City, which is frequently visited by many consumers. They come to this supermarket to meet their daily needs. Hence, sale volume is fluctuated. The results of descriptive statistical analysis indicated that consumer’s attitude index was 79,86%, buying motive was 77,14% and buying decision was 80,00%; all were categorized as in high level. The results of multiple linear regression were as follow: Y= 5,383+0,413X1+0,065X2+e. The results of test showed that the consumer’s attitude had a positive and significant effect on buying decision, while the buying motive had a positive but insignificant effect on the buying decision. The determination coefficient (R2) indicated that the independent variables contributed 20,6% to buying decision, while the rest of 79,4% was contributed by other variables excluded in this study. It is recommended that in raising buying decision, Kupang Dutalia Supermarket management pay more attention to products’ arrangement so that the consumers will be easy to find their needed products and to add some more entertaining facilities in order to push consumers to go for shopping.
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH (BUS) DAN UNIT USAHA SYARIAH (UUS) DENGAN METODE DATA ENVELOPMENT ANALYSIS Khairunisa Sinatriana
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Bank Umum Syariah (full fledged Islamic bank) and Unit Usaha Syariah (full branch Islamic bank) are financial institutions that has been developed at this time. It has been proven by the increasing number of Islamic Banks branch offices in Indonesia, as well as total assets increased in Islamic Banks (BUS and UUS). However, the market share of Islamic banking represents only 5% of the total assets of banks nationwide. The aim of this study is to analyze the comparison of efficiency between Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) in Indonesia in 2011-2015 by using Data Envelopment Analysis (DEA). The level of efficiency is a measurement of the performance of Islamic banking in the use of the existing input and can generate maximum output. Input variables used in this research are Total Assets, Third Party Fund (FPT), and Operating Costs. While for the output variables used are the Financing and Operating Income. This research is quantitative. Sampling technique used in this research is purposive sampling. The number of samples in this research are 5 Bank Umum Syariah and 5 Unit Usaha Syariah. Data analysis technique used the method of Data Envelopment Analysis. The results showed that the level of efficiency of the development trend of Islamic Banks in Indonesia in the years 2011-2015 was fluctuating, while the level of efficiency of the development trend of Sharia in the years 2011-2015 was positive or increased. However, for comparative degree of efficiency between BUS and UUS, found no significant differences between the two of them.
DETERMINAN VOLUNTARY AUDITOR SWITCHING : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Daniel Lianto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Auditor switching is the replacement of public accounting firms conducted by the company. Auditor switching can occur voluntary or mandatory (compulsory). If voluntary is happening, then the auditor did not continue to cooperate with the company in terms of doing an audit. Voluntary auditor switching can occur from the perspective of auditor and companies. If from the perspective of auditors, the variables that affect are audit fee, audit delay, audit tenure, and others. Whereas if it occurs from the perspective of the client, the variables that affect are financial distress, change management, and others. Auditor Switching Regulations in Indonesia is listed on the Indonesian Minister of Finance Regulation No. 17 / PMK.01 / 2008, which is a reference for a company in replacing its auditor. With the existence of these regulations, companies limited cooperation to the auditors in order to minimize fraud. Moreover, with the presence of these regulations, the firm’s management can get a feedback about which policy can be taken in order of auditor switching and it’s implications for the company. The purpose of this study is to examine the effect of audit delay, going concern audit opinion, auditor reputation, audit fees and audit tenure on auditor voluntary switching. The results of this research indicate that the independent variables that affect the voluntary auditor switching is audit tenure and auditor reputation. While the other independent variables such as audit delay, going concern audit opinion, and audit fee does not affect the voluntary auditor switching.
IMPLEMENTASI AUDIT LINGKUNGAN PADA INDUSTRI PERHOTELAN DI KOTA MALANG Fenny Handoko
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This study was conducted to prove the waste treatment by the hospitality industry. Waste processing requires an instrument in supervising waste treatment to conform to standard quality standards. The instrument used is an environmental audit that aims to prove the level of compliance of business and / or activity responsibilities to the legal and policy requirements established by the government. The method used in this research is qualitative descriptive. The sample used in this research is four and five star hotel located in Malang City. The test results indicate that the four-star and five-star hotels have conducted liquid waste treatment done to prevent environmental pollution. Wastewater treatment is monitored and supervised by the government agency, Dinas Lingkungan Hidup. Waste treatment conducted by four-star hotels and waste does not all have waste treatment reports and reports are not all the results in accordance with the standard quality standards. Monitoring and supervision made by the Environment Department of Malang City has not been thorough to the four-star and five-star hotels. The conclusion that can be drawn from this research is the level of compliance about waste treatment at four star and five star hotel is still low.
STUDI CORPORATE INFORMATION TRANSPARENCY ON THE INTERNET (e-CTI) PADA BURSA EFEK THAILAND, SINGAPURA, MALAYSIA, DAN INDONESIA Wiwin Wiwin
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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The purpose of this research is to prove the influence of macro factors and micro factors on e-CTI, and compare the value of e-CTI in Thailand, Singapore, Malaysia, and Indonesia. The population of this study are companies listed on the stock exchange of Thailand, Singapore, Malaysia, and Indonesia in 2015. The sample of this study are selected by purposive sampling method and there are 102 companies that fulfill the criteria. Data in this study are analyzed using multiple linear regression. The result indicates that macro factors consisting of legal system, economic development, inflation, and culture, as well as micro factors consisting of independent directors' proportion, and ownership concentration have no effect on e-CTI. However, micro factor such as board of directors’ size is proved to positively affect e-CTI. Country with the highest e-CTI value is Thailand (81.53%), and then followed by Indonesia (78.58%), Singapore (78.48%), and Malaysia (78.09%).
PEMETAAN BISNIS KULINER DI KOTA MALANG Agatha Calista
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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The rise of the culinary in Indonesia has progressed very fast. The unfortunate be simultaneous city change at industry and services including tourism and education for the area around it. A culinary business is one of the industry which is growth in the unfortunate that rises very rapidly. Culinary business is an industry advocates property hotel, shopping places, and road infrastructure. This study attempts to culinary business mapping based on attributes and classification restaurant which is divided into the sub districts in the Malang City and expected to provide information for government about the progress of culinary business based on attributes and classification in their areas and contributing to the culinary businesses that opens or even develop business in seeing the availability business opportunities, determine markets, positioning, and marketing strategy that are suitable for all segments there. Variables that used in this research is an attribute (the atmosphere, location, facilities, service, product) and classification of the culinary business. Data analysis technique that used in this research is mapping techniques culinary business based on 5 (five) subdistricts in the town of Malang. The result showed that the majority of culinary business who were adequate and complete located in Klojen Subdisctrict and most culinary business who were inadequate and less full located in Sukun Subdistrict.
ANALISIS KEPUASAN MAHASISWA DENGAN PENDEKATAN KANO MODEL SERTA QUALITY FUNCTION DEPLOYMENT (QFD) UNTUK MENINGKATKAN PELAYANAN AKADEMIK UNIVERSITAS MA CHUNG Agil Haykal
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
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Indonesia’s education system encourage universities to improve quality, so those universities can creates students with high quality. In order to improve service quality, the university needs accurate methods, so the improvement of service quality will be effective and efficient. Kano Model is an instrument to analyze consumer satisfaction on product/service’s attributes. Quality Function Deployment (QFD) is a quality system usually used to fulfill customer’s needs and improve customer satisfaction. There are 20 university academic service’s attributes which are being tested in this research. Generally, those attributes are classified in three categories, 6 attributes are classified as indifference, 10 attributes are classified as attractive, and 4 attributes are classified as one- dimensional. If university academic service quality’s improvement is oriented on student’s satisfaction, so the attributes that do not affect satisfacton not necessarily to be improved. Ma Chung University could achieve significant student’s satisfaction by improving quality of curriculum, subject’s syllabus, teacher’s certification, teacher’s training, teacher’s title, and janitor.
ANALISIS SIKAP KONSUMEN TERHADAP PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) BERUPA DONASI PADA BISNIS RITEL ALFAMART Immanuel Tedjokusumo
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
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This research aims to analyze the attitudes of consumers regarding the cognitive, affective, and conative components toward Corporate Social Responsibility (CSR) program in the form of Donations Alfamart retail business. This research is a descriptive quantitative research using three box analysis method to measure each component of consumer attitudes toward donation program. This research using a sample of as many as 200 respondents. The results of this study suggest that the cognitive attitude (81,42%), have the highest index which means that consumer knowledge and trust on donation program is very high. Most consumers already know and have felt the benefits of donation program. The affective component is also of high index value (80,3%) which means that consumers feel happy and proud about donating. The conative component shows high index value too (71,1%), but not as high as the cognitive and affective components. This research suggests that PT. SAT (Sumber Alfaria Trijaya) should maintain programs that have been considered the good by community through informing the program via payment receipt, banners and posters which contain the results of the CSR activities that have been carried out in order to help people who are less fortunate.
ANALISIS FAKTOR LOYALITAS SUPORTER AREMA Emmanuel Luika
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 3 No 3 (2017): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This research aims to analyze the influence of cognitive antecedents factor, player factor, pure entertainment value, fan bonding, motivation, emotional intelligence (ESQ), aggressive behavior, environment, confidence, centrality, Clarity), tradition and history, authenticity to the loyalty of Arema soccer fans and to know the factors that have dominant influence on the loyalty of Arema soccer fans. This research is a descriptive quantitative research using Principal Component Analysis (PCA), data analysis technique from PCA resulted in factor loading and grouping of several variables, supported by Classical Assumption Test, and Multiple Linear Regression Analysis which produced the most influential either Partial or simultaneous. This study used a sample of 200 respondents. The results of this study indicate that the components that simultaneously affect the loyalty of Arema supporters are Component 1 (Internal), Component 2 (Entertainment), component 3 (Believe), and Component 4 (External). While component 1 (Internal) consisting of Fan Bonding, Emotional Intelligence, Cognitive anticedent, Centering, and Playing Factor are the components that most influence (partially, most significantly) Arema supporter loyalty. This research can provide suggestions for the company can maintain and improve service between komponen 1 consisting of Fan Bonding, emotional intelligence, Cognitive anticedent, because kompenen 1 most dominant influence Loyalitas Suporter Arema, so Loyalitas Suporter Arema will increase and keep this loyalty can be done with a variety of activities that are more emphasized in the routine or activities carried out routine and centered in a place.

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