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Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Published by Institut Teknologi dan Bisnis Asia Malang
ISSN : -     EISSN : 2620875X     DOI : 10.32815/jibeka
Core Subject : Economy,
Economics, Econometrics & Finance
The focus and scope of The Jurnal Ilmiah Bisnis dan Ekonomi Asia are to provide Academic and Scientific writings in the field of Economics, Business, Entrepreneurship, Management, and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 236 Documents
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REKONSTRUKSI PENDIDIKAN PERPAJAKAN: SUATU KAJIAN KRITIS TENTANG ETIKA PROFESI DALAM PERSPEKTIF KRITIS KI HADJAR DEWANTARA Widyaningrum, Tri Rahayu; Triyuwono, Iwan; Djamhuri, Ali
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.62

Abstract

Quality education is needed for the improvement of human resources. The contribution given by the education world will color society's behavior. For that education should be able to give birth to the learner in accordance with the needs of the era and have the ideal values ​​of science. Taxation education should not only be technical to give birth to a person capable of calculating taxes according to Law, but also need to have ethical based tax personality aspects. Ethics have an enormous influence and their absence will have a negative impact on the educational outcome own. Tax issues at various levels of interest have shackled the practice of taxation in the country, it appears not apart from the moral problems that ditenggarai be a source of trouble. Therefore, it is necessary to have ethical content in tax education as a moral principle and guidance of learning. There are 5 informants in this research, all involved in the field of taxation education such as students, teachers, head of taxation department and tax consultant. This research uses the critical paradigm of Ki Hadjar Dewantara as the Father of National Education. The results of this study indicate that the material taxation provided does not have ethical elements. Teaching is only technical skill without taking into account the importance of ethics. In the perspective of Ki Hadjar Dewantara, this model of education is not in accordance with the essence of science itself, where in the educational process it is necessary to plant Budi Pekerti attached to ethics in relation to taxation education as implied in the thought of Ki Hadjar Dewantara
ANALISIS PENGARUH WORK-LIFE BALANCE DAN PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWAN PT.TELKOMSEL, TBK BRANCH MALANG Asepta, Uki Yonda; Maruno, Sekar Harumi Putri
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.64

Abstract

Employee is an asset to the company. Employees have a very important role for companies to achieve corporate goals. To keep employee performance to remain productive then it is necessary. Job satisfaction of an employee within the organization can’t be separated from career development, and work life balance. This research was conducted to determine the effect of Work-life Balance and Career Development on Job Satisfaction. This type of research uses a causal quantitative method. The data used for the research is primary data obtained from questionnaires distributed to 30 respondents employees of PT. Telkomsel, Tbk Branch Malang. The sampling technique used was the census. Data analysis method used is multiple linear regression. The results of research indicate that Work-Life Balance and Career Development affect simultaneously to Employee Satisfaction. Partially, work life balance significantly to employee job satisfaction. Career development has a significant effect on employee job satisfaction, will be falling again. The most dominant effect on employee job satisfaction is the work balance.
PENINGKATAN DAYA SAING USAHA MIKRO PEMPEK IKAN DAN NABATI SAYURAN TROPIS DI KOTA MALANG Nugroho, Yuni Agung; Sugiarti, Untung
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.65

Abstract

Community Development Activities (IbM) is designed to address the problems faced by partner companies. The implementation of IbM will be carried out by the following methods: a) Transfer of Application of Sanitation and Hygiene Standard to Pempek Production, c) Management training, financial management of production and marketing management, d) Monitoring and Evaluation. The results of IbM activities that have been done is the aid of mixing machine pempek dough dedicated to Partners 2, while for Part 1 in the form of fretrer polytron and vacum sealer. However, the pempping stirrer can be used, after the electric power of partner 2 plus the power to 1300 watts. Mitra 1 (Pempek Maliana) is more open and creative in developing pempek products, while partner 2 (Pempek Sulfat 28) still adheres to pempek that already exist in Malang with the same appearance and hard. Assistance and counseling to open insight and add skills have been done but at Partner 2 is still not able to adopt it. Partner 1 is already more advanced in terms of innovation and creativity in products and marketing.Keywords: competitiveness, micro business, pempek, tropical vegetables
PENGARUH AGENCY COST TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA MENGGUNAKAN TOBIN’S Q & ALTMAN Z-SCORE Muchlas, Zainul
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.66

Abstract

This research aims to test the effect of agency cost toward financial performance in family business measured by Tobin’s Q and Altman Z-Score with proxied by insider ownership, dispersion ownership, institutional ownership. This research was conducted at family business firms listed in Indonesian Stock Exchange from 2011-2015. In this research, multiple linear regression analysis were used. The result show the agency cost (insider ownership, dispersion ownership, institutional ownership) simultaneously have a significant effect toward Tobin’s Q, insider ownership and institutional ownership are not significant toward Tobin’s Q, dispersion ownership has a significant effect toward Tobin’s Q, agency cost (insider ownership, dispersion ownership, institutional ownership) simultaneously and partial are not significant toward Altman Z-Score.
Pengaruh Likuiditas, Efisiensi Penggunaan Modal Kerja dan Leverage terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Alamsyah, Agus Rahman; Muchlas, Zainul
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.67

Abstract

This study aims to determine how much influence the liquidity proxied current ratio (CR), the efficiency of working capital is proxied working capital turnover (WCT) and the leverage that proxy debt to equity ratio (DER) to profitability that proxy return on investment (ROI) on companies Manufacturing Sector Consumer Goods Industry listed in the Indonesia Stock Exchange. The results showed that the variable current ratio (CR) partially no effect on the return on investment (ROI), variable working capital turnover (WCT) partially significant effect on return on investment (ROI) variable debt to equity ratio (DER) is partial no significant effect on return on investment (ROI). Variable current ratio (CR), working capital turnover (WCT), debt to equity ratio (DER) simultaneously affect the return on investment (ROI) at manufacturing consumer goods industry sectors listed on the Jakarta Stock Exchange
EVOLUSI FUNGSI AKUNTANSI BERBASIS MODEL VALUES DRIVEN ACCOUNTING Amerieska, Siti
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.68

Abstract

This study aimed to determine changes in accounting functions, especially accounting management to follow the development of business and how to model driven value accounting can be applied in making business decisions. The result is a model driven accounting values, are outlined in the three main focuses in the formation of value;, which focuses on improving market returns, focusing on improving performance, and an increase in the first kualitas.Model to increase market returns experienced a shift in accounting functions that can not only make a profit market but also provide value on economic profit more relevant in making business decisions. Improved performance as the second model which has a focus on how business decisions are based on value creation in the Customer, Employee and shareholders. While the third model which contributed to the improvement of quality is based on the business process.
PENGARUH PELATIHAN, DEMOGRAFI, DAN KETERAMPILAN TERHADAP PENGGUNAAN SISTEM INFORMASI SUMBER DAYA MANUSIA Yogatama, Ahmad Nizar
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.69

Abstract

The purpose of this study was to determine and analyze the effect of training on Human Resources Information System, then investigate and analyze the demographics influence the organization of the Human Resources Information System, the latter is to know and analyze the effect of the organizational skills of the Human Resource Information System. This study uses a quantitative research methods. The population used in this study was 36. The sampling technique in this research is census techniques. Methods of data analysis used in this research is descriptive analysis and Partial Least Square. The study shows that, training and demographics affect the Human Resources Information System. It shows that the Human Resource Information System can be used without special skills how to use the Human Resources Information System.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA, KEBIJAKAN DESA, DAN KELEMBAGAAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT: Studi Kasus Pada Desa Gubugklakah Kecamatan Poncokusumo Kabupaten Malang Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.70

Abstract

The purpose of this study examines the effect of financial management accountability allocation of village funds, village policy, institutional and villages on the welfare of the community. It is also conducted to determine whether the allocation of funds financial management accountability village, village policies, and village institutions jointly affect the welfare of the community. Respondents consisted of 55 women and 45 men from all walks of education and work different. All data is processed by multiple regression analysis with a look at the validity, realibiltas, and hypothesis testing by F test and t test. The results of this study indicate that accountability in financial management fund allocation village, village policies, and village institutions affect the welfare of the community, and accountability in financial management allocation of village funds, village policies, and institutional berpengaaruh village together for the welfare of society.
PENGARUH VARIABEL KOMPENSASI FINANSIAL, VARIABEL KOMPENSASI NONFINANSIAL DAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING TERHADAP VARIABEL KINERJA GURU DI SMP NEGERI 11 MALANG Bukhori, Mochamad; Palemi, Liwindo
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.71

Abstract

The study was conducted in SMP Negeri 11 Malang. This study aims to determine the effect of variable compensation of financial and compensation nonfinancial variable to variable work motivation, work motivation variable to variable performance of teachers, and the effect of variable compensation financial and compensation nonfinancial variable to variable performance of teachers through work motivation. This type of research used in this research is causal research design and methods of research used is quantitative. The population in this research were 43 teachers of SMPN 11 Malang. The total sample of 43 teachers using sampling techniques saturated. This research uses descriptive analysis and statistical analysis were used to determine the elements - elements of financial compensation variable, non-financial variable, the variable of work motivation and teacher performance. The results of this study indicate that the variable compensation of financial and compensation nonfinancial a significant influence on work motivation and performance of teachers, both directly and indirectly.
PENGARUH ANTARA LABA AKUNTANSI DAN TOTAL ARUS KAS TERHADAP HARGA SAHAM: STUDI PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Fitri, Raisa
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.72

Abstract

This strong growth is happening because of the expansion of the Indonesian economy is fertile. Consumer spending makes a strong middle class residential business segment was the largest contributor to growth in Indonesia properties .. In this study, the parameters used to measure the performance of the company's financial statements is the accounting profit and the total cash flow. This study aims to examine and analyze the effect of variable accounting profit, and total cash flow to share price. Using multiple regression analysis, the study population is all companies sub-sector property and real estate listed on the Indonesia Stock Exchange in 2013-2015. The results showed that the accounting profit that affect stock prices. Accounting profits will provide information and a positive signal on the stock price on the property sub-sector and real estate, so it will affect the reduction or increase in the company's stock price. Total variable cash flows do not affect the stock price. Data in the cash flow statement only provide weak support for investors.

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