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Uki Yonda Asepta
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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 INOVASI DISRUPTIF PADA IKM MAKANAN DI KOTA MALANG Devan Christian Sugiarto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The existence of ASEAN Economic Community exposes Indonesia to global competition. SMI as an economic power needs to have long-term competitiveness in order to survive in the competition. Currently there is one kind of innovation that matches with SMI, that is disruptive innovation. Disruptive innovations in concept are often initiated by small industries, by taking a less profitable market or creating a new market. This study aims to explore information about the process of emergence disruptive innovation and driving factors as well as inhibiting factor to emergence disruptive innovation. The approach used is through qualitative research so that researchers can know clearly the processes and factors that influence the emergence of disruptive innovation. This study found that the emergence of disruptive innovation in SMI food in Malang is not too complicated. This is the processes experienced by the three SMI foods that studied by researcher: (1) Identification of Opportunities, (2) Fact Finding, (3) Idea Development, (4) Budget Planning, (5) Implementation. While the driving factors found by the researcher are as follows: (1) Market Opportunity, (2) Consumer, (3) Competition, (4) Information, (5) Personal Motivation, and (6) Labor. For the inhibiting factors are: (1) Capital, (2) Knowledge, (3) Mindset, (4) Legality and (5) Supplier.
ANALISIS PENGARUH BRAND EXTENSION TERHADAP MINAT BELI PRODUK HUGGIES PADA KONSUMEN IBU RUMAH TANGGA Aldo Saputra
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

The business world is now experiencing rapid growth, as well as the growing population. The challenge facing marketers today is how to have a great marketing strategy. One of the marketing strategies undertaken by PT. Kimberly Clark is a brand extension. The purpose of this research is to examine the variable of brand extension that influence to buying interest, which is done by using the component of brand extension that is: 1) Similarity or similarity with the product of origin, 2) Reputation or ability owned by company to increase the value of society or consumer, 3) Perceived quality or consumer judgment about the superiority of a product, 4) Innovativeness is the ideas the company spends on creating new services and products. Data analysis used in this research is through multiple linear regression analysis method. The results showed that 200 respondents consumers of housewives are not interested to buy Huggies brand extension products. he results show that the interest in purchasing Huggies extension product is not affected by similarity, reputation, perceived quality, and innovativeness
ANALISIS PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI SEKERTARIAT DPRD KOTA BATU MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Elvan Febrianto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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This research was conducted in sekertariat DPRD Kota Batu in January 2017. Employee performance is considered high, can be seen from the increasing number of customers. The problems studied in this study is whether there is direct influence between leadership and work environment on employee performance, the influence of employee job satisfaction on employee performance. The purpose of this study is to identify and analyze the direct influence of leadership and work environment on employee performance, identify and analyze the effect of employee job satisfaction on employee performance. The population of this study is 50 people using Slovin formula. Methods of collecting questionnaire data, analysis methods are instrument test (validity test and reliability test), percentage descriptive analysis, classical assumption test and path analysis using SPSS 16.0 for Windows. The conclusion of this research is the improvement of employee performance achieved by improving leadership, work environment and employee job satisfaction. The suggestion of this research is to give bonus for employees who have achievement on their performance
ANALISIS PROSES REKRUTMEN DAN PROSES SELEKSI TERHADAP KINERJA KARYAWAN (Studi Kasus pada PT Javas Tripta Sejahtera) Jeffry Kurniawan Winatha
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Background of the recruitment process and selection process is the first step for a company to be able to obtain qualified and qualified workforce, so as to support the achievement of corporate goals well. Through this selection is expected to provide correct information about the capabilities and skills of prospective workers who through recruitment. We also know that the process of recruitment and selection process conducted by the company, in addition to taking a long time also requires a lot of money. Therefore, many companies do not want to be burdened with issues relating to the recruitment and selection process. If the company can execute this process in an appropriate, honest, thorough, and objective way, then it can be ensured that the company will be able to save company costs and get good and qualified worker candidates. Employee performance is an effort that individuals spend in devoting a certain amount of energy to the job
PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN EKONOMI MELALUI BELANJA MODAL DI KOTA MALANG (TAHUN 2011-2016) Selamet Riadei Siahaan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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The management of regional finance is important to support the achievement of development and the welfare of its people. The government should effectively streamline local revenue sources and make budget absorption efforts with the right allocations. The purpose of this study is to analyze the influence of Local Original Income (PAD), balance funds and capital spending on economic growth Malang City period 2010-2016. This type of research is quantitative causal research. The data used are secondary data in the form of financial reports related to PAD, Capital Expenditure, Balancing Fund and Report of economic growth of Malang City in the period 2011-2016. Data analysis technique used is multiple regression. The result of the research shows that (1) PAD has significant effect to economic growth, (2) balancing fund has no significant effect to economic growth, (3) capital expenditure has no significant effect on economic growth, (4) PAD, Balancing Fund and Capital Expenditure Significant to economic growth.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING Adelia Susanto
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Abstract

This study was conducted to prove the influence of corporate characteristic and corporate governance on the timeliness of corporate internet reporting. This research uses variable of company type, profitability ratio, liquidity ratio, leverage ratio as firm characteristic variable and ownership structure, issuance of shares, and composition of board commissioner as corporate governance variable. This research also use control variable that is company size and age of listing. Hypothesis testing is done by using logistic regression. The sample used is 165 companies listed on Indonesia Stock Exchange in 2015 that have been selected based on some criteria. The result of this research is that variable of company type, profitability ratio, liquidity ratio, leverage ratio, ownership structure, issuance of shares and composition of board commissioner have no significant effect to the timeliness of corporate internet reporting. Based on the result of this study, it can be concluded that corporate internet reporting is voluntary disclosure. Therefore, the timeliness of corporate internet reporting is the authority of every company. In addition, the timeliness of corporate internet reporting is also influenced by the company’s various conditions. The results of this study can also mean that perhaps the timeliness of corporate internet reporting is caused by external factors of the company.
STUDI EMPIRIS EVALUASI FUNGSI AUDIT INTERNAL TERHADAP KINERJA KOPERASI AGRO NIAGA JABUNG KABUPATEN MALANG Mega Dwi Arianti
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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Penelitian ini merupakan penelitian kuantitaif deskriptif yang dilakukan di Koperasi Agro Niaga Jabung Kabupaten Malang. Penelitian ini bertujuan untuk mengetahui evaluasi penerapan fungsi-fungsi audit internal terhadap kinerja Kopersi Agro Niaga Jabung dalam meningkatkan keefektifan, efisiensi dan ekonomis menurut persepsi karyawan. Teknik pengambilan sampel dalam penelitian ini adalah Purposive Sampling yang memiliki kriteria yaitu, Manajer Struktural yang bekerja lebih dari 5 tahun dan karyawan tetap yang bekerja di bagian dan unit bisnis koperasi lebih dari 2 tahun. Dalam penelitian ini digunakan metoda analisis data yaitu dengan Metoda Champion. Metoda Champion digunakan untuk melihat persentase dari evaluasi fungsi-fungsi audit internal dalam meningkatkan keefektivan, efisiensi dan ekonomis kinerja Pada Koperasi Agro Niaga Jabung, yang juga dilihat dari kinerja kepatuhan, kinerja keuangan dan kinerja manajerialnya. Hasil pengujian pada proposisi satu hingga empat tersebut menunjukkan persentase yang didapat di rentang 76%--100%, hal tersebut berarti bahwa adanya penerapan dan pengimplementasian fungsi audit internal dalam Koperasi Agro Niaga Jabung dapat meningkatkan keefektifan, efisiensi, dan ekonomis kinerja. Dengan hasil tersebut dan juga adanya tahap wawancara untuk memperkuat jawaban atas rumusan masalah yang ada, manajer dan jajaran pengurus ingin tetap melakukan peningkatan atas kinerja dengan adanya pengimplementasian audit internal secara menyeluruh. Hal tersebut dilakukan dengan reorientasi pada kinerja kepatuhan, kierja keuangan dan kinerja manajerialnya. Hal tersebut dilakukan untuk peningkatan kinerja koperasi, menjaga citra koperasi mengingat KAN Jabung adalah salah satu koperasi terbaik di Indonesia.
MODAL INTELEKTUAL DAN KINERJA PERUSAHAAN STUDI EMPIRIS DI BURSA EFEK INDONESIA Shadrina Hazmi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
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This study aims to examine the effect of intellectual capital on company performance and examine the differences in the influence of intellectual capital on company performance in the service sector and manufacturing. The sample in this study is the company in the manufacturing sector and service sector with the 2011-2015 research period. Intellectual capital is measured using value added intellectual coefficient (VAIC) and company performance is measured by return on assets (ROA). The results showed that intellectual capital had a significant positive effect on company performance and the effect of intellectual capital on corporate performance was stronger in the service sector than in the manufacturing sector.
ANALISIS PENGARUH FAKTOR HYGIENE DAN FAKTOR MOTIVATOR TERHADAP KEPUASAN KERJA KARYAWAN PADA PT KARYA GUNA EKATAMA Yohana Fransiska Nirmalasari
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

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One of the efforts undertaken by the company to improve the quality of human resources is to consider the job satisfaction of employees. when an employee satisfaction in the work that an employee will do everything to complete the task, which will produce a good performance and achievement for the company. In this study will discuss the factors that may affect job satisfaction using the object of research at PT Karya Guna Ekatama. The purpose of this research is to analyze the hygiene factors and motivational factors that influence job satisfaction and factors determine a bigger factor to job satisfaction. In this study, researchers used Herzberg's theory of motivation someone who saw into 2 factors, hygiene factors and motivational factors. Both of these factors will be the independent variable in this study with the dependent variable is job satisfaction. The research method in this study using multiple linear regression to determine the influence of the independent variable on the dependent variable. The results obtained are both factors have an influence on employee job satisfaction, but of the two factors that most influence on employee job satisfaction is the motivating factor. The conclusions obtained that the hygiene factors and motivational factors affect the job satisfaction and motivational factors have a greater influence on job satisfaction
ENTREPRENEURIAL LEADERSHIP DAN STRATEGI SUKSESI GENERASI KETIGA PADA FAMILY BUSINESS DALAM MENGHADAPI PASAR BEBAS ASEAN (STUDI KASUS 3 PERUSAHAAN ROKOK DI MALANG) Cynthia Dewi Subagio
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 4 No 3 (2018): Jurnal Akuntansi, Manajemen dan Bisnis
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Family business in Indonesia, has an important role in contributing to state revenues. In order to support sustainability and to face competition, family business need to implement of entrepreneurial leadership and succession strategies. With the application of entrepreneurial leadership and appropriate succession strategy, the family business will get most benefits. The purpose of this study is to describe the succession strategy is the choice of the family business and analyze the implementation of entrepreneurial leadership family business of small local cigarette factory in the face of the ASEAN Free Trade. The experiment was conducted at three family business that have implemented entrepreneurial leadership and succession strategies with qualitative methods and techniques of data collection in the form of in-depth-interviews. The results showed that the succession strategy implemented three family business participants is a mix between Family Owned Enterprise (FOE) and the Family Business Enterprise (FBE) strategy. The participants also apply the type and dimensions of entrepreneurial leadership to face competition from local and foreign companies. The reason the participants to apply the type and dimensions of the entrepreneurial leadership of the company is the pressure from burdensome government family business of cigarettes field in Indonesia and the competition between local and foreign companies are increasingly stringent. The implications of this research for family business cigarette field to be ready to compete with local and foreign companies.

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