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INDONESIA
Jurnal Bisnis dan Ekonomi
Published by Universitas Stikubank
ISSN : 14123126     EISSN : -     DOI : -
Core Subject : Economy,
Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management. Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management.
Arjuna Subject : -
Articles 241 Documents
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN / KOTA (Studi Kasus Di Provinsi Jawa Barat, Jawa Tengah dan Jawa Timur Periode Tahun 2007 – 2010) Agus Budi Santosa; Mohamad Ainur Rofiq
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research was hold to examine the influence of Local Government Original Receipt, the General Allocation Fund, andthe Special Allocation Fund on Capital Expenditures with a case study on the district / city in the province of West Java,Central Java and East Java, and to know comparison of the influence of Local Government Original Receipt, the GeneralAllocation Fund, and the Special Allocation Fund on Capital Expenditures in the third against the province. The data usedin this study is a secondary data annual time series (Time Series) 2007 s / d 2010. Data include Realized of LocalGovernment Original Receipt, the General Allocation Fund, the Special Allocation Fund and Capital Expenditure inDistrict / City in the province of West Java, Central Java and East Java.The data analysis technique used is multiple linearregression to test hypotheses using t-statistics and goodness of fit testing using the F-statistic models. The results provideinformation that: (1) In the province of West Java, local government original receipt has a positive and significant effecton capital expenditures, while the General Allocation Fund, and the Special Allocation Fund had no significant effect oncapital expenditures. (2) In the province of Central Java, the General Allocation Fund has a positive and significant effecton capital expenditures, while the Special Allocation Fund has a negative and significant effect on capital expenditures butlocal government original receipt does not have a significant effect on capital expenditures. (3). In the province of EastJava, local government original receipt and the General Allocation Fund have a positive and significant effect on capitalexpenditures, while DAK had no Receipt to Capital Expenditures in the province of West Java are stronger than in CentralJava and East Java, with the value of the standardized coefficient of 0.607 and significant at the Central Java province of0.120 and 0.261 of East Java province. (5) influencet of the General Allocation Fund on capital expenditures in theprovince of East Java is stronger than the Province of West Java and Central Java to the value of the standardizedcoefficient of 0.500 and significant at the West Java province of 0.101 and 0.411 of Central Java Province. (6) Influence theSpecial Allocation Fund of against Capital Expenditure in the province of Central Java is stronger than the Province ofWest Java and East Java, with the value of the standardized coefficient of -0.200 and significant, while in West Javaprovince of 0.118 and -0.084 for Central Java Province.Keywords: local government original receipt, the general allocation fund, the special allocation fund, and capitalexpenditure
PERKEMBANGAN EKONOMI KABUPATEN/KOTA DAN KINERJA KEUANGAN DAERAH DI JAWA TENGAH PADA ERA OTONOMI Firmansyah .
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The broad distribution of authority from central to local local government, which is known as autonomy, in impelentation of the development and budget management, is aim to accelerate the achievement of public welfare through serviceimprovement, empower and enhance the participation of community, and in addition to increase regional competitiveness. Overall, the performance of Central Java economy is good, which can be seen in the development of some indicators suchas economic growth, the increase of per capita income, a decrease in the number of the poor as well as an increase in the Human Development Index. However, the indicators of regions is exist and and the income inequality of household arewidened in autonomy era. As the district/city level in Indonesia in general, the financial independence of the districts/cities in Central Java province are below 30 per cent with the capital expenditure below 25 per cent. Although most of thedistricts/cities have the ability to cover the expenditure with revenue, but the budget surplus policy is not necessarily appropriate by the reason of excessive austerity, lead to lack of attention of the government especially in infrastructureinvestment spending.Keywords: Economic growth, inequality, local budget performance
ADAKAH FENOMENA MARSHALL-LERNER CONDITION DAN J-CURVE DI INDONESIA Darwanto .
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Openness of the economy has an impact on the economy's balance of payments. Country with an open economy will faceproblems of balance, namely the balance of internal and external balance. External balance of a country can be affectedby exchange rate policy that aimed at maintaining the balance of payments. Therefore, in setting the policy direction of theexchange rate, a country will prioritize the efforts to maintain the competitiveness of exports and reduce imports to reducethe current account deficit. In several studies in different countries there are empirical findings that currency depreciationwill improve the balance of payments of the country. This is due to the depreciation would likely spur exports as prices ofexported goods more competitive. This condition is often called the Marshall-Lerner Condition. If the Marshall-Lernercondition is filled there will be a change in the improvement direction in the balance of payments that is called the J curve.This paper demonstrates the phenomenon of the Marshall-Lerner condition and the J curve in Indonesia as in manycountries based on research that has been done.Keywords : External balance, balance of payments, elasticity approach, the Marshall-Lerner Condition, J curve.
ANALISIS FAKTOR YANG MAMPU MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA BANK GO PUBLIC PERIODE 2007-2011 Emil Pratiwi; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier toobtain. The purpose of this research to examine financial ratios that affect financial distress condition of a bank. Theindependen variable which is used to test on research is CAR, NPL,ROA, ROE, LDR,and IRR. The sample of this researchconsist of 100 banks, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis islogistic regression. This research used 7 logistic regression model from Zaki’s research had developed.The result showthat NPL, ROA, and ROE is a significant variable to determine of financial distress banks.Keywords: financial distress, financial ratios, logistic regression, bankruptcy.
ANALISIS PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGARUHNYA TERHADAP KINERJA LAPORAN KEUANGAN Erdha Ayu Caesarani; Negina Kencono Putri; Hijroh Rokhayati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The research aimed to investigate financial statement when implementing human resource accounting and obtain empiricalresults about the financial performance before and after the implementation of human resource accounting. The researchused descriptive quantitative research method. The data that used in this research is a secondary data, including financialdata about human resources, balance sheet, and income statement of PD BPR BKK Purwokerto for 2011, 2012, and 2013.Data were obtained by way of documentation, interviews, and direct observation. Based on the result of research andanalysis of the data by using the paired sample t-test showed that there were no differences in the financial statementbefore and after applying human resource accounting, but there are differences in the financial performance before andafter the implementation of human resource accounting that showed by financial ratio.Keywords : Human Resource Accounting, Financial Statements, and Financial Performance
KAJIAN INVESTASI, PENGELUARAN PEMERINTAH, TENAGA KERJA DAN KETERBUKAAN EKONOMI TERHADAP PERTUMBUHAN EKONOMI DI PROPINSI JAWA TENGAH Kurnia Maharani; Sri Isnowati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to explainE economic growth in Central Java Province. The variables that affect rate of economic growthis private investment,government investment,government spending, labor and economic openness. In this study, the dataused are secondary data published by the Central Bureau of Statistic and bank Indonesia. The data are annual data from1985 to 2010. The analysis tool used is regression Ordinary Least Square (OLS), using t test, F test, and classicalassumption. The result showed that in the partial private investment, government investment, government spending, laboris positive and significant impact on economic growth in Central Java. While economic openness variable is statisticallysignificant, negative effect on economic growth in Central Java. Taken together private investment, government investment,government spending, labor and economic openness affect economic growth in Central Java.Keywords: economic growth , private investment , government investment , government spending , employment , economicopenness .
KORUPSI DAN PERTUMBUHAN EKONOMI NEGARA-NEGARA ASIA PASIFIK Sri Nawatmi
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number ofcross-section data are14 countries and times-series data are nine years. The best model obtained from redundant fixedeffect test, correlated random effects-Hausman test and technical consideration. The model is fixed effect model. Based onregression output, corruption havepositif significant to 12 Asia Pasific countries economic growth. So, corruption are notbecome a grease of wheel for that countries. If corruption (corruption perception index/CPI) increase, economic growthincrease too. While, another variables like FDI, and government budget for healthy have positive significant to theeconomic growth. Actually, onlyfivecountries in which the CPI variable significantly to economic growth. Two countrieshave positif significant (Japan and Korea) and anotherhave negatif significant(Brunei Darussalam,Timor Leste, andKamboja).Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel
PENGARUH KOMITMEN PROFESI TERHADAP TURNOVER INTENTIONS DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMEDIASI (Studi pada Karyawan Kantor Konsultan Pajak Di Semarang) Rachmawati Rachmawati Meita Oktaviani; Ida Nurhayati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine and analyze job satisfaction as a mediator variable between the relationship between theprofession's commitment to intentions turnover.The population used in this study are the employees who work at the Officeof Tax Consultants in Semarang. The sampling technique used was judgment sampling, the number of samples selectedstudies say as many as 54. Result of this research, professional commitment and job satisfaction partially no effect onturnover intentions. Profession's commitment in this study only had an influence on job satisfaction. The conclusion of thisstudy job satisfaction variable cann’t be mediator variable between the profession's commitment to turnover intentions.Keywords: Profession's Commitment, Job Satisfaction, Turnover Intentions
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH GUNA MENDUKUNG PELAKSANAAN OTONOMI DAERAH (STUDI KOMPARASI PEMERINTAH KOTA SEMARANG DAN SURAKARTA) Arief Himmawan DN; Djoko Wahjudi
Jurnal Bisnis dan Ekonomi Vol 21 No 2 (2014): vol. 21 no. 2 EDISI SEPTEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Implementation of the law number 32 in 2004 to encourage local governments to be more independent in governance in their respective regions. This encourages regions to be more independent in all respects, especially financially, because the level of independence of a region can be seen from the high and low revenue. Local taxes and levies are a source of revenue that is highest in Semarang and Surakarta. Data analysis method used by the writer is descriptive analysis of the contribution and effectiveness analysis. The population in this study is the local taxes and levies contained in DPKAD DPPKA Semarang and Surakarta. In the period of 2010-2012 fiscal year revenue contribution of local taxes to be optimal in Semarang with an average contribution of 52.73% per year. While the contribution levies to be optimized PAD in Surakarta with an average contribution of 37.25% per year. The contribution of local taxes to a larger budget in Semarang with the ability to finance the expenditure amounted to 10.45% per year, so that the government of Semarang can be said to be more independent. Contributions levies to bigger budget in Semarang with the ability to finance the expenditure amounted to 5.23% per year, so that the government of Semarang can be said to be more independent. To increase the contribution of local tax revenues and levies to the total revenue and simultaneously increase its contribution to the budget the government of Semarang and Surakarta need to do several steps of which is necessary to increase the intensification of collection types of local taxes and levies, and then carried out extension by way of enacting types tax and new levies in accordance with the conditions and the potential that exists. Keywords: local taxes, levies, local revenue (PAD), budget (APBD).
PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, DAN KOMITMEN MANAJEMEN PUNCAK TERHADAP TRANSFER KNOWLEDGE DAN DAMPAKNYA TERHADAP KINERJA DOSEN Dwi Antoro
Jurnal Bisnis dan Ekonomi Vol 21 No 2 (2014): vol. 21 no. 2 EDISI SEPTEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The process of globalization has increased the preparation and maturity that is needed in the empowerment of human resources in Indonesia. Because globalization is synonymous with the free competition of a country to be poor or underdeveloped, it is not because of natural resources but poor and underdeveloped due to a lack of qualified human resources. This study aimed to analyze the influence of leadership, organizational culture, and top management commitment to the transfer of knowledge and its impact on performance. The test results on the variables of leadership and knowledge transfer shows that the leadership is not proven significant effect on knowledge transfer. Variable organizational culture and knowledge transfer suggests that organizational culture proved a significant effect on knowledge transfer. Variable top management commitment and knowledge transfer shows that top management commitment shown to significantly influence the transfer of knowledge. Variable leadership and faculty performance shows that leadership proved to have a significant effect on the performance of lecturers. Variable top management commitment and performance of the lecturer shows that top management commitment shown to have a significant effect on the performance of lecturers. The test results on the variable transfer knowledge and performance of the lecturer shows that the transfer of knowledge proved to have a significant effect on the performance of lecturers.Keywords : leadership, organizational culture, performance, and top management commitment

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