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Kurnia Suci Titih Angelina
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ppm.sps@univpancasila.ac.id
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+6281519642215
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ekobisman@univpancasila.ac.id
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Sekolah Pascasarjana Universitas Pancasila Jl. Borobudur No. 7, Jakarta Pusat, 10320
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INDONESIA
Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Published by Universitas Pancasila
ISSN : 25284304     EISSN : 25979302     DOI : https://doi.org/10.35814/ekobisman
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
1) Micro and macro economics; 2) Marketing, Finance, Operational, Human Resources and Strategic Management; 3) Business Digital
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2019): APRIL" : 7 Documents clear
PENGARUH STANDAR AKUNTANSI PEMERINTAHAN, SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN Irsan, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to determine the effect of government accounting standards, accounting information systems, financial managers competence on the quality of financial statements (an empirical study on the implementation of the directorate general of Hajj and Umrah Ministry of Religion). Population and sample involved 238 respondents. This study uses statistical analytics with SPSS 23 and multiple linear equations. Based on the results of testing whole hypothesis, this study shows that simultaneously independent variables of government accounting standards, accounting information system, the competence of financial managers positive significant effect on the quality of financial statements. While in partial goverment accounting standards have a significant influence on the quality of financial statements, accounting information system have a significant influence on the quality of financial statements, the competence of financial managers did not have a significant impact the quality of financial reporting.
STRATEGI PENGEMBANGAN PRODUK TERHADAP LOYALITAS PELANGGAN MELALUI EKUITAS MEREK DAN CITRA MEREK Nur Hakim, Bagus; Purwoko, Bambang
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

Product quality, brand equity and brand image are assumed to possess an important role in developing customer loyalty since brand product that has good quality will make the customer loyal. This study is made to find out how far the influence of product quality, brand equity and brand image perception to the loyality of the Nexcare Acne Cover product customer is and what dominant variable that influences customer loyalty. This study is held to 290 consumers of anti acne product of Nexcare Acne Cover. The data processing for this research is Structural Equation Model (SEM) Smart PLS. The study result shows that quality product have influence to brand equity and brand image in Indomaret, Guardian and carrefour, in Guardian brand equity doesn’t have influence to brand image and customer loyalty, brand image have influence to customer loyalty in Indomaret, Guardian and Carrefour. The dominant influence in each account are brand image at Indomaret and Guardian, brand equity at Carrefour.
ANALISIS PENGARUH KOMPETENSI DAN REWARDS TERHADAP INTENTION QUIT YANG BERDAMPAK PADA KINERJA KARYAWAN HOTEL ASTON SIMATUPANG DAN HOTEL ASTON RASUNA Permata Sari, Marisa; Irvandi; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to conduct a list of analysts that influence the performance of hotel employees in Jakarta. The variables used are Competence, Reward, Intent to quit as independent variables and dependent variables are Performance. The statistical method uses Structural Equation Modeling (SEM). The findings obtained include (1) Competence has a positive and significant effect on Performance (2) Reward has a significant effect on Intent to quit (3) Reward has a positive and significant effect on Performance. (4) Competence does not have a significant effect on Intent to quit (5) Intent to quit does not have a significant effect on Performance, This means that the higher the level of Intent to quit, the significant effect on Performance is not.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMITE AUDIT, DAN KLASIFIKASI INDUSTRI TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA CONSUMER GOODS INDUSTRY DAN PERBANKAN) Firdani, Fanni; Widyastuti, Tri; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this research is to analyze and obtain empirical evidence related to the influence of company size, company age, audit committee, and industry classification on audit delay simultaneously and partially. This research method uses a quantitative approach using 163 samples of companies in the Consumer Goods and Banking sector collected from the Indonesia Stock Exchange (IDX) for the period 2014-2016 as research material. The results of this study found that firm size and industry classification had a significant negative effect on audit delay, the audit committee had a significant positive effect on audit delay while the age of the company had no significant effect on audit delay.
ANALISIS DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Papat Adhitama , Panji; Suratno; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to determine the factors that influence quality of information on local government financial reports in the Depok City Government with an internal control system as a moderating variable. These factors include Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards. Type of research is quantitative research using primary data. Data collection techniques are questionnaires. Population and samples in this study are Head of Finance Subdivision, Expenditure Treasurer and financial staff and accounting compilers of financial statements as respondents, amounting to 114 of the 38 SKPDs of Depok City Government. Data were analyzed using Moderated Regression Analysis with SPSS Statistics 22 software. The results showed that partially the Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards had a significant positive effect on the Quality of Information on Local Government Financial Reports. While the Internal Control System cannot moderate the influence between Human Resource Competencies, Regional Financial Management Information Systems and Government Accounting Standards with the Quality of Information on Local Government Financial Reports.
INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Jepri Parningotan Sianturi, Jepri; Suratno; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice of income smoothing, and test whether the variable profitability and financial leverage moderated by the board of independent commissioners affect the practice of income smoothing. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as many as 158 data. The technique of determining the sample using purposive sampling method. Data were tested using binary logistic regression. The result of the research shows that profitability has significant effect to income smoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board of commissioner has significant negative effect to income smoothing, and financial leverage moderated by independent board of commissioner has no effect to income smoothing.
INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Parningotan Sianturi, Jepri; Suratno; Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice ofincome smoothing, and test whether the variable profitability and financial leverage moderated by the board ofindependent commissioners affect the practice of income smoothing. The population in this study are all propertyand real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as manyas 158 data. The technique of determining the sample using purposive sampling method. Data were tested usingbinary logistic regression. The result of the research shows that profitability has significant effect to incomesmoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board ofcommissioner has significant negative effect to income smoothing, and financial leverage moderated by independentboard of commissioner has no effect to income smoothing.

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