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Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647x     DOI : http://10.31603/bisnisekonomi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Aim: Jurnal Analisis Bisnis Ekonomi (JURBE) ISSN 2579-647X is a scientific journal of bussiness and economic managed by Universitas Muhammadiyah Magelang. Jurnal Analisis Bisnis Ekonomi (JURBE), an electronic journal, provides a forum for publishing the original research articles, review articles, and case study on the scope. This journal is issued twice a year and it is a tool for researchers, academics, and practitioners who wished to channel their thoughts and findings in the field of Economic and Bussiness. Scopes of JURBE includes: 1. Auditing a) Financial report audits b) Management audits  c) Forensic audits  2. Taxation a) Tax policy b) Tax planning c) Tax complience 3. Financial accounting a) Accounting theory b) Financial accounting standards  c) Accounting policies and methods  d) Accounting measurement and recognition e) Reporting systems f) Financial reporting items g) Financial ratios h) The effect of accounting information i) International financial accounting  4. Public Sector Accounting and other topics related to accounting education 5. Human resource management a)  HR measurement b)  HR performance c)   HR Motivation and intention, turn over, company performance 6. Marketing management a)  Strategy in marketing b)  Market preference c)   Digital marketing d)  Marketing channel e)  Channel of distribution f)   Market analysis g)  Type and size of market 7. Financial management a)  Project and corporate financing b)  Risk management c)   Market analysis d)  Investment theory and practice e)  Economics of sustainability and renewal f)   Financial aspects of statutory regulations, energy and environment g)  Cost evaluation and financial implications 8.   Entrepreneurship a)  Entrepreneurship and entrepreneurs intention b)  Entrepreneurship policy c)   Growth of the business d)  Business sustainability e)  Entrepreneurship context f.) Innovation and creativity. 9. Sharia Accounting and other topics relate to above field.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 321 Documents
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PENGARUH PARTISIPASI PEMAKAI TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS DAN KOMPLEKSITAS SISTEM SEBGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Magelang) Al, M Al; Rais, Dian Rais
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to test influence of user participation to satisfaction of user which is dimoderasi by duty complexity and system complexity in development of accounting information system. Accountancy information system in resource corps had company to yield information required by internal side and eksternal, one of the yielded output in the form of information concerning processed financial statement of monetary transaction datas. Considering important role and existence of accounting information system. In change of accounting information system of manual system become computerization system [do] not only concerning change of technology but also change of behavior, is there for needed by existence of participation of user. Data type the used is obtained primary data through questionaire. Intake of sampel with technique of purposive sampling, this company sampel amount to 20 companies. Each; Every perusahaan asked to fill kuesioner addressed at 5 division manager that is personnel manager, produce, marketing, monetary and administration. Kuesioner which earn to be processed by only 51, utilizing to reach the target of this research was used by descriptive statistic, validity test and of reabilities, analyse simple regresi, test of anova, and test R-Square done constructively computer program of SPSS. Result examination of and validity of reabilitiesw show all datas in this research is valid and reliabel. In examination of the individually got by R-Square equal to 57,6% showing user participation in development of accounting information system give influence 57,6% to satisfaction of user, the rest 42,4% influenced by other variable. While at examination of the by is together got by R-Square equal to 56,6% to satisfaction of user, the rest 43,4% influenced by other variable. This reaearch result indicate that duty complexity do not as variable of moderating system complexity and are variable of moderating. This research support research of Chandrarin and Indriantoro (1997). Pursant to research result, suggested that by manufacturing business in Magelang entangle user in course of development of accounting information system so that lick lips with expected result.
ISLAMIZATION OF ACCOUNTING Sartini, Sartini
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Akuntansi merupakan ilmu sosial yang sangat dipengaruhi oleh perilaku manusia dan perkembangannya sangat dipengaruhi oleh pandangan Barat yang mementingkan aspker sekunder. Oleh karena itu, akuntansi tidak dapat terhindar dari proses islamisasi yang bertujuan untuk mengembalikan peran akuntansi dalam mencapai tujuan sosial ekonomis melalui jalan yang sesuai dengan Al Qur’an dan As Sunnah. Artikel ini berusaha memberikan penjelasan tentang islamisasi akuntansi tersebut. Terdapat beberapa cara untuk mengislamkan akuntansi. Berdasarkan telaah literature, terdapat tiga cara untuk mengislamkan akuntansi yaitu dengan menggunakan pendekatan pragmatis, pendekatan konstruktif dan pendekatan campuran. Lebih lanjut, artikel ini mencoba memberikan usulan pendekatan untuk mengislamkan akuntansi, yaitu dengan menggunakan pendekatan rencana kerja strategis.
ANALISIS KEPUASAN KONSUMEN DENGAN MENGGUNAKAN METODE HOMBSAT PADA PERUNAHAN PELEM SEWU BARU Sirunyoto, Sirunyoto; Fajarwati, Fajarwati
Jurnal Analisis Bisnis Ekonomi Vol 4 No 2 (2006)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Improving customer satisfaction has been identified as one of most important challenges facing business. Keeping customers satisfied is rapidly becoming the way companies differentiate themselves from competitors. This research describes the development of a 51-item instrument, called HOMBSAT, for assesing home buyer satisfaction. A model was proposed describing home-buyer satisfaction as a three-dimensional composite of satisfaction with design, house and service. That instrument was found to be both valid and reliable. From the analysis of research all variable is different of satisfied and house is dominant variable.
RASIO CAMEL UNTUK MEMPREDIKSI KONDISI BERMASALAH PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Isworo, Sri Isworo
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this study is to analyze whether CAMEL ratios (CAR, ATTM, APB, NPL, P2AP, P3APAP, ROA, ROE, NIM, BOPO, LDR) can differentiate between financial distress and survive banks at Indonesian Stock Exchange over the 2001 2005 periods. The sample consisit of 10 banks which had 2 banks financial distess and 8 banks survive. The statistic method used to test research hypothesis are independent t test and regression logistic. With independent t test, the result shows that: 1) eight CAMEL ratios (APB, NPL, P2AP, P3APAP, ROA, ROE, NIM, BOPO, LDR) can differentiate between financial distress and survive banks 2) three CAMEL ratios (CAR, ATTM & P3AP ) cann not differentiate between financial distress and survive banks. With regression logistic stepwise method, the result shows that: three CAMEL ratios (ATTM, ROA & LDR) had classification power to predist financial distress and survive banks at Indonesian Stock Exchange.
ANALISIS VARIABEL PENGARUH ANTECEDENTS BAGI KEYAKINAN DIRI (SELF-EFFICACY) YANG BERPENGARUH PADA MOTIVASI PRA PELATIHAN Martha, Lelyana Martha; Djastuti, Indi Djastuti; Yuniawan, Ahyar Yuniawan
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Motivation to participate in training program is a personal impulse towards the situation and condition at work which influenced by three main key i.e: individual effeort, organization goal and personal needs that will determine the individual work achievement and also work performance to reach the goal. There are some related and determined variables in teachers' motivation to participate in training such as job involvement, organization commitment, work environment and self-efficacy. The goal of the thesis is to find out the intensity of the relationship between job involment, organization commitment, work environment and self-efficacy and pre training motivation. The model of this thesis has been improved based on last research done by Tracey, Hinkin, Tannenbaum and Mathieu (2001). This thesis has 212 senior high school teachers in Semarang City as samples which determined by Proportional Random Sampling methode. Beside that, it uses the SEM (Structural Equation Modeling) as the statistical analysis. The test result towards the hyphothesis shows us that the variables of job involvement, organization commitment, work environment positively affect on self-efficacy, which than continue affect on pre training motivation. Based on competing model that offered by the writer, shows that job involvement and work environment also directly affect on pre training motivation.
PENGARUH AKUNTANSI SOSIAL TERHADAP PENGUKURAN KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKUR DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Laila, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Social Accounting according to Belkaoui (2007), born from opinion that accounting as human being instrument in the life must be in accordance with social purpose too. Work measuring company needful for determine success to achieve purpose company for maximise wealth from stakeholders. Social accounting consist of some factor that is govermental regulation, community pressure, environmental organization pressure and amssmedia pressure. This research purpose to analysis influence social accounting to work measuring company. Object of this research is manufacture company in Central Java and Special Region of Yogyakarta. Hyphothesis test to do with multiple regression analysis. Result of this research referred that govermental regulation influential negative to work measuring company with probability 0,011 < 0,05 and price t hitung is negative, community pressure do not influence to work organization pressure do not influence to work measuring company with probability 0,446 p value > 0,05 and massmedia pressure do not influence to work measuring company with probability 0,050 p value = 0,050 and price of t hitung is negative.
PENGARUH KEPRIBADIAN DAN KECEMASAN AKAN SEMPITNYA LAPANGAN PEKERJAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA Fitriani, Dyah
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research analyzed about personality, worryness in getting job and entrepreneurial intentions. This research also analyzed the differences between students in personality, worryness in getting job and entrepreneurial intentions. The research's population are Economics Facilty's student in Ahmad Dahlan University. The research sample are student who studied entrepreneurship in Management Programme and Accounting Programme. Sampling technique which is used in this research are purposive sampling. Path analysis and two-way anova analysis are applied to answer the research problem. The conclutions of this research are 1) personality has a significant impact to entrepreneurial intentions and worryness in getting job, 2) worryness in getting job has a significant impact to entrepreneurial intention, and 3) there are no differences among students of Management Programme and Accounting Programme in personality, worryness in getting job and entrepreneurial intentions.
APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ? Gunawan, Nita; Sulistiawan, Dedhy
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality reported income. On ERC persprective, conversatism will decrease relevance, because it presents lower income and asset that should be reported. Using several statistical tests, the result show that conversatism lever to PER and ERC show no statistical relation. It means that market tent to consider on relevance than reliability of accounting information. This phenomenon supports to the IFRS adoption for Indonesian standard.
EFEK MEDIASI PEMBERDAYAAN PADA PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PERILAKU KEWARGAAN ORGANISASIONAL Muhdiyanto, Muhdiyanto; Atul, Lukluk
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Transformasional leadership had identified with leader behavior that more aktified and efektif. This behavior is adviced with give a full motivation to employee, so will give skill to create ekspektasion an employer people and that will motivation with all extra-role behaviour. This aim to research is testing mediating effect at transformasional leadership effect for empowerment organizational citicion behavior in financial institute non bank at magelang religion. Data for this study were collected using a questionnaire survey sent to 240 responden in financial institude at the Magelang. At least 204 employee in financial institute non bank that had participated in this research, also same tp 71% response rate. he study employs a moderated regression Analysis (MRA) to analyze the hiphothesis and assist by the SPSS 12.00 from windows programs. The result of this research is showed that mediating effect at transformasional leadership for organizational citicion behavior significant, and mediating effect empowerment organizational is significant.
ANALISA PERBEDAAN GENDER TERHADAP PERILAKU AKUNTAN PENDIDIK Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Gender influence issue to behavior about attitude, motivation, diskrimination perseption and wish level job move rubber practis accountan already reseched by Hunton et.al (1996). This research to test influence gender diskrimination to educator accountant behaviour at private high institution in Surakarta. At Surakarta many private high institution and educator accountant. This research analysis gender diskrimination to educator accountant behaviour. Educator accountant behaviour having influence gender diskrimination associaed with attitude, moivation, diskrimination perception. Educator accountant behaviour at prvate high institutiont in Surakarta as the responden. Examination to hyphothesis this research use T-test statisic with use SPSS software. The result rever attitude, motivation, diskrimination perseption doesn't different significant about educator accountant man and educator accountant women.

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