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Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@serambimekkah.ac.id
Phone
+6285260082672
Journal Mail Official
pendidikan.ekonomi@serambimekkah.ac.id
Editorial Address
Jl. Tgk. Imum Lueng Bata, Bathoh, Banda Aceh, Indonesia
Location
Kota banda aceh,
Aceh
INDONESIA
Jurnal Serambi Ekonomi dan Bisnis
  • serambi-ekonomi-dan-bisnis
  • Website
ISSN : 2354970X     EISSN : -     DOI : https://doi.org/10.32672/jseb
Core Subject : Economy, Education,
Fokus pada penelitian teoritis dan empiris dalam bidang ekonomi dan bisnis, terutama: 1. Pendidikan ekonomi 2. Ilmu ekonomi 3. Ekonomi regional 4. Ekonomi pariwisata 5. Ekonomi pertanian 6. Ekonomi lingkungan 7. Ekonomi publik 8. Keuangan dan perbankan 9. dan lain-lain.
Articles 5 Documents
Search results for , issue "Vol 4, No 2 (2017): August" : 5 Documents clear
Analisis Economic Value Added PT Garuda Indonesia (Persero) Tbk Muhammad Rizal
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.651

Abstract

This study aims to determine the financial performance. Garuda Indonesia Tbk by using Economic Value Added (EVA) during the period 2011 to 2015. The concept of Economic Value Added (EVA) measure a company's financial performance by taking into account the expectations of the funders and EVA is a measure that can stand on its own, does not require the existence of a comparison with similar companies in the industry. The data used in this study a financial statement data 2011-2015. Data analysis method used is the method of horizontal analysis, which compares the financial statements for some period of time. From the data analysis it can be seen that the calculation of EVA PT. Garuda  Indonesia (Persero) Tbk in 2011 to obtain the value of EVA respectively - Rp. 128 868 218 798, - USD. 164 386 022 040, - USD. 164 909 028 814, - USD. 632 771 636 094, and - Rp. 65,148,555,350. This shows that the management company has not been able to create a positive EVA or companies have not been able to create added value for its shareholders.
Pengaruh Lamanya Jangka Waktu Audit dan Skeptisisme Profesional Auditor terhadap Kualitas Hasil Audit: Studi pada Auditor Inspektorat Aceh Mislinawati Mislinawati
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.652

Abstract

This research aims to explore the influence of the audit assignment duration and auditor's professional skepticism toward quality of audit result at the auditor inspectorate Aceh, both simultaneously and partially. The population of this research is the auditor inspectorate Aceh. This research applies a cencus method. The population of this study is 57 person. The analysis method used in this research is multiple regression analysis. The results of this research indicate that both simultaneously and partially, the audit assignment duration and auditor’s professional skepticism affect the quality of audit result.
Kedudukan dan Peranan Panglima Laot dalam Masyarakat Nelayan di Lhok Krueng Raya Aceh Besar (1978-2011) Mujiburrahman Mujiburrahman
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.653

Abstract

The purpose of this research is: (1) to know and examine the position and authority of Panglima Laot in fishing communities in Lhok Krueng Raya. (2) to know and examine the change of position and authority of Panglima Laot in fishing communities in Lhok Krueng Raya in 1978-2011. This study the authors used descriptive qualitative method that is descriptive answers observation and interviews from informants. The results of this study are: (1) the position of Panglima Laot in fishing communities in Lhok Krueng Raya as the top leader of indigenous laot community, is a prominent person among the fishermen. The authority of Panglima Laot to adjudicate disputes or disputes between fishermen is based on the prevailing customs. (2) the change of the position and role of Panglima Laot in Lhok Krueng Raya Aceh Besar as follows: in the past Panglima Laot played a role as a leader in the life of fishermen society, in the present time also still play a role in upholding custom law laot. The decreasing role of Panglima Laot is influenced by technological advances, change of views toward values by advanced education level and increasingly advanced awareness and understanding of religion.
Peranan Koperasi dalam Perekonomian Indonesia Azhari Azhari
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.650

Abstract

This study aims to descriptively evaluate the existence and role of cooperatives in the Indonesian economy. This study uses a descriptive analysis. The number of cooperatives in Indonesia reached 21,135 units with a total membership of 15% of the total population of Indonesia. As many as 30% of cooperatives in Indonesia are inactive for various reasons. The percentage of cooperative contribution to Indonesia's gross domestic product is below 2%. Whereas employment, cooperatives are only able to absorb 0.5% of all Indonesian citizens who work. Some suggestions that can be made include; (1) Increase the participation of cooperative members; (2) Providing a conducive climate for cooperatives, access to financing and business development; (3) Improving counseling and training for managers, supervisors and apparatus of cooperative supervisors; and (4) Encouraging Micro, Small and Medium Enterprises (MSMEs) to establish secondary cooperatives.
Pengaruh Edukasi Keuangan melalui Kebijakan Program Keuangan Inklusif terhadap Pencegahan Non Performing Loan pada Kredit Usaha Mikro di Kota Banda Aceh Rita Nengsih; Zenitha Maulida; Ridha Ansari
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.654

Abstract

The objective of this research to describe how the financial education through inclusive program policy that developed by Bank Indonesia to the microfinance institution effected to prevent non performing loan (NPL) or usually mention as bad credit. The research did in formal microfinance institutions in Banda Aceh area, that focused on distribution micro credit to small business and did the financial education. The research data collected through primary data and secondary data. Primary data obtained from direct interview to micro credit bank staff and the secondary data obtained from the annual report bank in 2012 to 2014. Financial education to client is a part of services by micro finance institution. Financial education can prevent the small business from bankrupt and can be developed their business with the planning and a good financial management. The financial inclusive policy that developed by Bank Indonesia expected to decrease and prevent NPL. The result of the research showed that the overall NPL bank ratio in Banda Aceh area decreased every years. It means that the financial bank performances to decrease NPL micro credit are better. It can be concluded that the financial education on financial inclusive program did by bank to debtor affected to NPL micro credit ratio. In addition there are others factors outside the research influencing NPL micro credit ratio, such as government policy, Bank Indonesia policy and the economic condition of the country.

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