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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 ATRIBUT OPINION LEADERSHIP YANG DIPERTIMBANGKAN OLEH PEMILIH PEMULA DALAM PEMILIHAN PRESIDEN (PILPRES) 2015 DI JAWA TIMUR Inggrid Wiono Putri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Presindetial elections is one of political marketing in Indonesia. Political marketing is an alternative way of influencing political climate to gain greater support for the parties or presindent candidates. Many political parties use opinion leader in their campaign strategy. Opinion leader is a person who has ability to influence the opinions of others. This study analyzes what attributes really describe the opinion leader. The sample that are used in this study are 200 respondents aged between 17-21 years in East Java and participate in the presidential election voting for the first time. Sampling technique employed nonprobability sampling with judgment sampling method. The analytical technique that was used is Exploratory Factor Analysis (EFA). The result of this study indicates that the 9 factors formed 6 new factors that describe the opinion leadership accurately, namely ‘Inspiring’, ‘Reliable’, ‘Trusted’, ‘Learned’, ‘Mediator’, and ‘Experienced’.
PENGARUH CELEBRITY ENDORSER SLANK TERHADAP MINAT BERDONASI MASYARAKAT PADA ORGANISASI NON-PROFIT PROFAUNA Yoshua Glennardo
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Celebrity endorser usually promotes only commercial products, it rarely promotes non profit organization cause. The purpose of this research is to find out the influence of celebrity endorser, SLANK, towards the public interest in making donation to non profit organization, PROFAUNA (Protection of Forest & Fauna). From the so many celebrities that support PROFAUNA, SLANK is chosen because it has the biggest number of fans. Online questionaire was used to collect the data using non probability sampling technique. Characteristics of the respondents are that they know about PROFAUNA and SLANK. Sample size is 200 respondents. Partial Least Square (PLS) was used to analyzed the collected data. The main results are that SLANK as celebrity endorser has 15% positive influence on public interest to make donation to PROFAUNA with the dominant celebrity endorser dimension of 0.584.
EFEKTIVITAS REKRUTMEN DAN SELEKSI DALAM MEMENUHI KEBUTUHAN TENAGA PERAWAT DI RSIA MUSLIMAT JOMBA Arishinta Kumaladewi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Mother And Child Hospital (RSIA) Muslimat Jombang is a private hospital giving prime services. One of the ways to improve the Hospital services is by prioritizing on patient interest as well as on the management of services. Therefore, it is necessary to recruit competent employees and employees with good performance. The effective recruitment and selection process is greatly required so that the Hospital recruits the expected employees. This research aims to evaluate the effectiveness of nurse personnel recruitment and selection implementation in RSIA Muslimat Jombang, to know on the process and obstacles to be considered in the recruitment and selection, as well as recommend on the alternative of nurse personnel recruitment and selection implementation in a more effective manner so that these can be applied in RSIA Muslimat Jombang. This research uses qualitative method with sources of data, the data collection technique uses in-depth interview and documentation. The research results show that the implementation of recruitment applied in the Hospital for nurse personnel uses social media namely Facebook and reference from people inside the Hospital and friends. The Hospital yet develops a broader social media because of limitation on human resources, so that there is only a few number of applicants; it also causes less qualified and competent applicants. Out of 144 applicants, there are only 35 applicants passing the administration requirements and 6 applicants passing writing and practice test selection. This shows the small number of nurse applicant meeting the qualifications and the test results also are not based on the expected values. From the research results, these show that the recruitment and selection process for nurse personnel in RSIA Muslimat Jombang is not effective
ANALISIS TINGKAT KINERJA GURU TETAP YAYASAN (GTY) DAN GURU TIDAK TETAP (GTT) DI SMK SWASTA SE-KOTA MALANG Moch Sheisar Firmana
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Teachers are educators who are serving the school and teaching students. There are two statuses of teachers, permanent and non-permanent teachers. There is a problem research, which there any differences between the permanent teachers with the non-permanent teachers on Private Vocational High School in Malang City. The purpose of this research to identify and analyze differences in job performance level of permanent teachers and non-permanent teachers at The Private Vocational High School (SMK) in Malang City. The populations of this research are all Private SMK in Malang, which are amount 40 schools. The sample of this research are 10 schools, each school will be represented by 5 permanent teachers and 5 non-permanent teachers and the amount of all samples will be 50 permanent teachers and 50 non-permanent teachers. This research is using questionnaire and interview data gathering. The data analysis uses Chi-square statistic technique. The result shows that there is no difference between permanent teachers and non-permanent teachers job performance at The Private SMK in Malang City.
MOTIVASI BERTAHAN INDUSTRI KECIL: STUDI KASUS PADA PRODUSEN RITUAL IMLEK Yoel Wibawatama Morita
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

Imlek is the culture of the Chinese which is celebrated new year Chinese in Indonesia. Chinese New Year celebrations associated with the festival commemorating the coming New Year, and related to Hungbao and Nian Gao. This study finds a unique phenomenon investigated from Indonesian manufacturers which produce Imlek ritual stuffs. The purpose of this study was to determine the motivation of small manufacturers owned by producers in maintaining their business. This qualitative study uses interviews as data collection technique and uses the credibility criteria to test the validity of the data. The study finds 3 themes of the informant's motivation to maintain its business , namely ( 1 ) intrinsic motivation , ( 2 ) extrinsic motivation , and ( 3 ) preservation of cultural motivation. Three themes that have been found can be implicated theoretically on the 5 levels of needs theory and the expectation theory of Abraham Maslow. The practical implication of this study is the fact that Indonesia has many cultures and cultural ritual devices, these facts create opportunities for other entrepreneursto develop a culture in Indonesia.
MOTIVASI DAN PENGHAMBAT UKM KERAJINAN DI KOTA MALANG DALAM MENGELOLA SAMPAH MENJADI PRODUK KREATIF Melvina Priscilia
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
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Abstract

The increasing number of household waste encourages many Small Medium Enterprises (SMEs) to recycle garbage into creative products. This research aims to analyze entrepeneurs motivation and obstacle in recycling waste into creative products. This research employs a qualitative study with case study approach, involving 3 participants. The result of this research shows that both intrinsic and extrinsic motivation plays important role in driving SME entrepreneurs to recycle waste into crafts. Intrinsic motivation include interest and art skills in making crafts, eagerness to inspire other people to recycle waste, and environmental awareness. Extrinsic motivation consists of the increasing demand of artistry products, inexpensive raw materials, enormous profit, family support, and encouragement from government. Meanwhile, obstacles that are usually faced by entrepreneurs include difficulties in fulfilling high demand, long processing time, emotional mood of craftmen, limited human resources, various waste (raw material) conditions, low demand in Malang city. These obstacles are usually overcomed by using new material as waste substitute to fulfill order in large quantities only, employing additional workers, outsourcing production process to other craftmen, attending exhibition events that are held by government, and online selling. The research results are useful for developing campaign on sustainability marketing are suggested
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODA 2011 – 2015 Sandra Cicilia Erkanawati
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The purpose of this study is to test and prove the effect of economic performance disclosure, disclosure of environmental performance and social performance disclosure either partially or simultaneously to the enterprise value as indicated by Economic Value Added. The variables in this study are the Sustainability Report as independent variables consisting of disclosure of economic performance, environmental performance disclosure, and social performance disclosure and corporate value as the dependent variable indicated by Economic Value Added (EVA). The method of analysis used in the study is multiple regression analysis. The population in this study are all mining companies listed on the Indonesia Stock Exchange in the period 2011 to 2015. The sampling technique in this study is one of a kind nonprobability sampling, ie purposive sampling by taking a sample of a mining company based on predetermined criteria, the obtained sample as many as 16 companies. The results showed that the first hypothesis, the hypothesis second and third hypotheses lead to disclosure of economic performance, the disclosure of environmental performance and social performance disclosure on sustainability report has not significant effect on firm value (EVA).
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG Natalia Ursula Dande
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The purpose of this study is to determine the effect of corporate characteristics and Corporate Social Responsibility to corporate tax aggressiveness. The legitimacy theory is used in this research as the grand theory. To see how the company can implement the expectations and demands of the community in the implementation of its business, CSR is regarded as an addition to the company's information as well as the community's demands for the reciprocity of the company. Characteristics of companies used in this study is profitability, inventory intensity, capital intensity and leverage on tax aggressiveness. The research is conducted in mining sector companies listing on BEI in 2013-2015. The number of sample is 18 companies, with non-probability sampling method, with purposive sampling technique. The research used descriptive analysis technique and multiple linear regression analysis. The result of this research is that there is no significant relationship between dependent variable with independent variable.
PENGARUH AUDIT QUALITY DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR 2013—2015 Pandu Maulana B
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This research aims to prove the effect of audit quality and audit tenure on audit report lag. Audit quality can be measured with the public accounting firm size such as Big Four and Non Big Four. Audit tenure measured by the employment contract with the company. Audit report lag measured by the length of audit completion the length of completion of the audit by the date of the last financial year based on the last date of book year to last date of audit report year. The result of this research found out that audit quality did not affect auditor report lag, while audit tenure affected audit report lag. These results are due to audit quality measured by the size of the public accounting firm, have the result of completion of the audit report lag is not much different. Meanwhile, the audit tenure affected audit report lag, because, the longer the employment contract done by the company and public accounting firm, will provide knowledge to the auditor so that the audit can be completed on time.
PENGARUH ORIENTASI INOVASI DAN TIPE INOVASI TERHADAP KINERJA UMKM INDUSTRI KREATIF DI PROPINSI DIY Gumirlang Wicaksono; Subarjo Subarjo
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
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Abstract

The objective of this research is to examine the effect of innovation orientation and type of innovation on the performance of Creative Industry UMKM in DIY. This type of innovation includes product innovation and marketing innovation. The research sample is the leader or manager of MSMEs Creative industries in DIY that are engaged in various handicraft industries. Data analysis method uses descriptive statistics that are used to describe innovation orientation, type of innovation, and performance, and inferential statistics are intended for hypothesis testing. The results showed that: there was a positive and significant influence between innovation orientation on product innovation and marketing innovation, there was a positive and significant influence between product innovation and marketing innovation on the performance of MSMEs, there was a positive and significant influence between the orientation of innovation and the performance of SMEs with the type of innovation as mediation.

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