Jurnal Analisis Bisnis Ekonomi
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.
Articles
321 Documents
<![CDATA[ANALISIS KETAHANAN PANGAN RUMAH TANGGA MISKIN ]]>
<![CDATA[Wahyuni, Wahyuni]]>;
<![CDATA[Sukarniati, Lestari]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i1.2131
<![CDATA[Peneltian ini bertujuan untuk menganalisis determinan ketahanan pangan rumah tangga miskin di Desa Kenteng, Ponjong, Gunung Kidul. Faktor yang diamati meliputi status perkawinan (X1), pendapatan (X2), Jenis kelamin kepala rumah tangga (X3), jenis pekerjaan ( X4), Umur kepala keluarga (X5) dan jumlah anggota keluarga (X6). Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan alat analisis regresi logistic. Jumlah populasi penelitian ini sebanyak 415 keluarga miskin sedangkan sampelnya sebanyak 81 rumah tangga. Data yang diolah adalah data primer yang diperoleh dari hasil wawancara menggunakan panduan questioner.Hasil penelitian menunjukkan bahwa status perkawinan,pendapatan dan umur kepala keluarga berpengaruh positif terhadap ketahanan pangan sedang jumlah anggota keluarga berpengaruh negative. Variable jenis kelamin dan pekerjaan tidak berpengaruh terhadap ketahanan pangan keluarga miskin di desa Kenteng, Ponjong, Gunung Kidul.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE, RISIKO BISNIS DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Susilo, Anindito]]>;
<![CDATA[Sulastri, Sulastri]]>;
<![CDATA[Isnurhadi, Isnurhadi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i1.2132
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), Risiko Bisnis dan Kinerja keuangan terhadap nilai perusahaan. Sampel penelitian ini adalah perusahaan yang termasuk dalam daftar saham index LQ45 pada periode 2014,2015 dan 2016. Penelitian ini menggunakan data sekunder yaitu data laporan tahunan perusahaan dengan jumlah sampel adalah 101 yang melibatkan 34 perusahaan. Teknik analisis pada penelitian ini menggunakan teknik Struktural Equation Modeling (SEM). Hasil perhitungan menunjukkan bahwa GCG tidak berpengaruh terhadap kinerja keuangan perusahaan dan risiko bisnis memililki pengaruh terhadap kinerja keuangan. Hubungan variabel yang lain menyatakan bahwa GCG tidak berpengaruh terhadap peningkatan nilai perusahaan, kinerja keuangan memiliki dampak positif dan signifikan terhadap nilai perusahaan. GCG tidak berpengaruh terhadap nilai perusahaan menunjukkan bahwa indikator yang digunakan yaitu insentif eksekutif ukuran direksi dan jumlah komisaris independen tidak memberikan sinyal kepada investor untuk menaikan nilai sahamnya.]]>
<![CDATA[ANALISIS TRACER STUDY PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG ]]>
<![CDATA[Purwantini, Anissa Hakim]]>;
<![CDATA[Yuliani, Nur Laila]]>;
<![CDATA[Muhdiyanto, Muhdiyanto]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i1.2133
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi profil pekerjaan lulusan yang meliputi kesesuaian pekerjan dengan bidang studi, masa tunggu lulusan, motivasi bekerja, gaji yang diterima dan lama masa studi mahasiswa. Sampel yang digunakan sebanyak 81 alumni yang diambil dengan metode snowball sampling. Hasil analisis statistik menunjukkan bahwa 85% pekerjaan lulusan telah relevan dengan bidang studi yang ditempuh selama kuliah dengan jenis pekerjaan di sektor jasa. Masa tunggu lulusan relatif singkat yaitu 40% dari jumlah lulusan mendapatkan pekerjaan pertama dalam kurun waktu 2 bulan setelah wisuda. Motivasi bekerja lulusan didominasi oleh faktor gaji dengan gaji pertama yang didapatkan sekitar Rp1.000.000,00-Rp2.000.000,00. Masa studi lulusan sebesar 48% berada pada rentang 5-6 tahun. Hasil tracer study ini digunakan sebagai bahan evaluasi pengembangan kualitas sistem pendidikan khususnya di Prodi Akuntansi FEB UMMagelang sehingga dapat menciptakan lulusan yang berdaya saing di era globalisasi ini.]]>
<![CDATA[DETEKSI KRISIS KEUANGAN PERUSAHAAN SEKTOR PERBANKAN DI INDONESIA ]]>
<![CDATA[Dati, Qidida Sela]]>;
<![CDATA[Mirzayatiq, Kholisa]]>;
<![CDATA[Fitriana, Citra Agis]]>;
<![CDATA[Raharja, Bayu Sindhu]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2602
<![CDATA[Altman Z-Score is a method of scoring bankruptcy. The bankruptcy prediction method that will be used in this study is the Altman Z-Score method that is in accordance with the financial ratios which also have a cut-off point to determine the value of bankruptcy. This study uses five ratios, that is Capital Adequacy Ratio (CAR) to the Asset Sector (X1), Earnings Balance on Total Assets (X2), EBIT to Total Assets (X3), Market Value of Debt Book Value (X4), and Interest Income on Total Assets (X5). This research is a descriptive study conducted on 32 banks listed on the Indonesia Stock Exchange. Financial reports for 2013-2016 Taken from the official website of the Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) then bankruptcy analysis is used the Altman Z-Score modification model. Based on the results of research and discussion that has been carried out, it can be concluded from 2013-2016 that banks in a healthy condition is 22.66%, banking in gray areas or gray is 34.38%, and bankrupt is 42.97 %.]]>
<![CDATA[SMES’ GROWTH STAGE MODEL: A LITERATURE REVIEW AND DEVELOPMENT MODEL ]]>
<![CDATA[Bachtiar, Nia Kurniati]]>;
<![CDATA[Amin, Muhammad Al]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v17i1.2605
<![CDATA[Growth Stage Model (GSM) is essential especially for Small and Medium Enterprises (SMEs) in order to know their position in the industry, setting their growth strategy to forecasting their future movement. The development of GSM evolves over time with a modest 4 (four) stages to the current 6 (six) stages. The measurement, variable used and indication of each model also develop. This article is a literature study article which will compare, summarize and synthesize the literatures about GSM. Finally, this article find a challenging moment created by industrial revolution 4.0 that effected business especially SMEs in their growth stage. Hence, this article provides the proposed model of modern GSM as an answer of industrial revolution 4.0 challenge to business world.]]>
<![CDATA[INVESTOR PERLU MENGINDENTIFIKASI INDEKS SAHAM USA UNTUK MEMPREDIKSI FLUKTUASI IHSG: LINCOM ANALYSIS ]]>
<![CDATA[Widianto, Tri]]>;
<![CDATA[Khristiana, Yenni]]>;
<![CDATA[Murti, Nugroho Wisnu]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2609
<![CDATA[First objective of this study is to identify the influence of the fluctuations in the entire United States stock index on the Indonesian Composite stock Index. The results of thisstudy be used to predict Indonesian Composite indexes in a certain period of timebase of USA indexes fluctuation. The second objective is to find out whether there was a significant difference between the influence of the United States stock indexes on the Indonesian composite index. We used time series secondary data of daily stock price index over in five years (January 1, 2013 to December 31, 2017). The sample selection method used non-probability sampling with purposive sampling technique. We used robust simple regressionto achieve the first goal is, while the second goal used the linear combination. The results analysis showed that all of types of United States stock indices are partially significant and positive to Indonesian Composite index fluctuations (P-Value <0.05). Several types of USA stock indices have a significantly different coefficient in influencing Indonesia's Composite index between the Dow Jones Composite and the NYSE Composite and Dow Jones Composite with OTCM ADR (P-Value <0.05). Thus, the results of this study provide advice to investors, especially the Swinger and Scalper types, that considering the fluctuations in the USA index as a stock investment decision in Indonesia, it does not only consider one type of index, which is currently the headline of the stock index in the USA for example (Dowjones 30). However, consider other indices both composite and specific composite.]]>
<![CDATA[TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES ]]>
<![CDATA[Faradiza, Sekar Akrom]]>;
<![CDATA[Chritianto, Januar]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2612
<![CDATA[To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.]]>
<![CDATA[DETERMINAN KETERTARIKAN MAHASISWA DALAM MEMULAI KARIRMENJADI MARKETING PROFESIONAL ]]>
<![CDATA[Listianto, Aris]]>;
<![CDATA[Prasetya, Dimas Tri]]>;
<![CDATA[Putri, Dila Ratnasari Catur]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2613
<![CDATA[This study aims to analyze the level of management students' interest in choosing acareer as a marketing professional. The main encouragement of this research is caused by theempirical study about the difficulty of finding work with limited employment, many peopleput aside work to become marketing, in other words marketing is not become a priority.Whereas, we know that marketing is the first step in starting a career in a company, becausemarketing is the spearhead of the company in introducing products to consumers. The sampleof this research consisted of 200 management students in sixth semester and managementstudents in eight semester who had taken marketing management courses. Based on theresults and discussion of this research, it can be concluded that self efficacy and technologyenvironment have a positive effect on students' interest in starting a career into marketing.While risk management, motivation, locus of control, and the social & cultural environmentdo not affect students' interest in starting a career into marketing.]]>
<![CDATA[STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA ]]>
<![CDATA[Endiana, I Dewa Made]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2614
<![CDATA[The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.]]>
<![CDATA[DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK ]]>
<![CDATA[Pujiyati, Darmi]]>;
<![CDATA[Mranani, Muji]]>;
<![CDATA[Waharini, Faqiatul Mariya]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v16i2.2617
<![CDATA[This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indicate that the percentage of the effect of labor market considerations, professional recognition, social values, work environment, personalities and financial rewards can explain the interest of accounting students to choose a career as a public accountant. The variables of labor market consideration, professional recognition, social values, work environment, personality and financial reward can explain the interest of accounting students to choose a career as a public accountant and this research model can be said to be good (fit). Test results show that labor market considerations, professional recognition, work environment and personality have a positive effect on accounting student's interest in choosing a career as a public accountant. While social values and financial rewards do not positively affect the interests of accounting students choose a career to be a public accountant.]]>
