cover
Contact Name
Ellen Rusliati
Contact Email
ellen_rusliati@unpas.ac.id
Phone
+6281394411226
Journal Mail Official
trikonomika@unpas.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 302 Documents
Sikap Konsumen terhadap Atribut Produk untuk Mengukur Daya Saing Produk Jeruk Agriani Hermita Sadeli; Hesty Nurul Utami
TRIKONOMIKA Vol 12 No 1 (2013): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.289 KB) | DOI: 10.23969/trikonomika.v12i1.460

Abstract

This research aim is to discover Indonesian local orange competitiveness in Bandung City market based on consumer point of view through the comparison of consumer attitude on local orange and import orange product attribute. By applying descriptive survei method with quantitative data, this research employs 84 respondents, which is orange consumer in Bandung City. Consumer attitude model which apply in this research was being adapt for agribusiness product especially for orange. Consumers in Bandung City have a certain view that import orange is more supreme in almost every produt attribute dimension rather than local orange. Except for water content attribute, consumers think that local orange has water content as much as import orange. Consumers attitude towards import orange were a better flavor fragrance, a fresher, a better shape and color, a bigger size, a sweeter taste, and the last is it is cheaper than local orange. From this research it show that local orange competitiveness is still beneath import orange based on consumer view. This is a threat for local orange so that it necessary to make action plan from all the stakeholder which involve in local orange to increase the product quality standard of local orange to fullfil consumer needs and wants on local orange.
Credit Risk, Market Risk, Operational Risk and Liquidity Risk on Profitability of Banks in Indonesia Muhammad Fahrul; Ellen Rusliati
TRIKONOMIKA Vol 15 No 2 (2016): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.778 KB) | DOI: 10.23969/trikonomika.v15i2.387

Abstract

This study examines the effect of credit risk, market risk, operational risk, and liquidity risk on profitability of banks listed on the Indonesia Stock Exchange in 2010-2014. The method used is descriptive and verification methods, with a sample of 30 banks and using multiple regression analysis. The results showed that credit risk does not partially affect profitability. Market risk, operational risk, and liquidity risk partially have positive effect on profitability. It simultaneously shows that credit risk, market risk, operational risk and liquidity risk have effect on the profitability of banks amounted to 67.1%. Improvement of Non-Performing Loan, Net Interest Margin, Operating Expenses to Operating Income Ratio, and Loan to Deposit Ratio will increase the Profitability.
Pengaruh Struktur Aktiva dan Profitabilitas terhadap Struktur Modal Perusahaan Makanan dan Minuman Ghia Ghaida Kanita
TRIKONOMIKA Vol 13 No 2 (2014): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.434 KB) | DOI: 10.23969/trikonomika.v13i2.608

Abstract

This study aims to determine whether the asset structure and profitability have an influence on the capital structure. The object of research is taken from food and beverage companies listed in Indonesia Stock Exchange 2007-2009 period. The method used in this research is descriptive verification, regression equation used is a model of the data panel. The result of this research is the asset structure has no significant effect on capital structure, while profitability has a significant impact on the capital structure of food and beverage companies listed on the Stock Exchange 2007-2009 period.
Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo Khusnatul Zulfa Wafirotin; Hadi Sumarsono
TRIKONOMIKA Vol 16 No 1 (2017): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.179 KB) | DOI: 10.23969/trikonomika.v16i1.417

Abstract

The purpose of this study was to know and analyze the accounting capability in an effort to improve financial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The method used was survey, through interview and observation. Accounting competence was viewed from the aspect of sales turnover, capital resources used, net income every month, financial statement preparation, financial statement preparation forms, constraints in the preparation of financial statements, and training that had been participated. The results showed the majority of MSM entrepreneurs in Ponorogo including micro-entrepreneurs and the capital resource had an income per month of < Rp 5.000.000,-. Most of them did not prepare for financial statements. The financial statement that was prepared was income statement. Most of them had also not been trained, and financial statement preparation constraints were experienced because they did not understand accounting. MSME financial competence in Ponorogo needed to be improved by accounting training, with the target of being able to prepare financial statements, bankable, increase income to develop the business. Further research was required in the formulation of modules and accounting training for target achievement.
Knowledge Sharing Activities In The Organization Of Regional Supreme Product Manager Bayu Indra Setia; Yana Rochdiana Hadiyat; Annisa Adha Minaryanti
TRIKONOMIKA Vol 17 No 1 (2018): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.984 KB) | DOI: 10.23969/trikonomika.v17i1.1135

Abstract

The purpose of this study is to obtain empirical evidence of knowledge sharing activities in the organization of regional supreme product manager, as well as looking for factors that influenced it. The research method used was qualitative descriptive at sub-districts in Bandung, with sample of agencies, entrepreneurs, and related institutions. The ability to transform knowledge from supreme product managers and agencies to managers of products that had not become a supreme was yet optimal. It is because of the area that was not possible and its supreme product managers who did not want to share their knowledge to another products managers that had not become supreme because they fear of being competed. Nevertheless, government agencies had always understood the need for other knowledge to facilitate routine improvements of product managers that had not become supreme, such as supreme product standardization training, and requirements that must be met to become supreme product.
Peranan Etika Kerja Islam terhadap Hubungan Locus of Control dengan Kinerja Karyawan Ridwan Ridwan
TRIKONOMIKA Vol 12 No 1 (2013): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.625 KB) | DOI: 10.23969/trikonomika.v12i1.461

Abstract

This study’s objectives to asses moderating effect of Islamic work ethic variable to relationship in between locus of control with employers performance. The asses used Simple linear regression and Moderating Regression Analysis (MRA). Census method was used this study which included 32 responden from PT Bank Muamalat Indonesia Tbk. Cabang Palu employers. Result of the study indicated significantly effect of Islamic work ethic from relationship between locus of control to employers performance. Interaction coeficient marked negatif with significant ρ about 0.014 (ρ < 0.05) that it mind variable of islamic work ethic would be moderating variable which its fungtion diluted relationship locus of control to employers performance. Therefore, it need carefully to handle Islamic work ethic of employers if want to improve their performance by locus of control percieved.
Tanggung Jawab Pendeteksian Kecurangan sebagai Pencegahan Kegagalan Audit (Studi pada Kantor Akuntan Publik di Jakarta) Annisa Adha Minaryanti; Mochammad Ridwan
TRIKONOMIKA Vol 14 No 1 (2015): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.703 KB) | DOI: 10.23969/trikonomika.v14i1.592

Abstract

This study aims to determine how the impact of fraud detection responsibility to the prevention of audit failure are. The object of this study includes responsibility of fraud detection as an independent variable whose influence the dependent variable (dependent), called the audit failure prevention. Method used in this study is the Correlative relationship research method, alongside the clausal relation as the type of relation between variable studied in this study. These variables were analyzing using the descriptive statistics and regression to test the hypothesis. The data collected obtained through questionnaires and auditors as respondents at Accounting Firm in Jakarta. After obtaining data, results tended to show that responsibility for fraud detection have significant effect on the audit failure prevention.
Determination of Export Price by Incoterms 2010 (Study in PT X Karawang) Rima Sundari; Edi Supardi
TRIKONOMIKA Vol 14 No 2 (2015): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.231 KB) | DOI: 10.23969/trikonomika.v14i2.404

Abstract

Determination of export price will give influences to company’s profit, image, and the competitiveness in the customers perspectives. Determination of export price must be based on the applied international standards which refer to the International Commercial Terms or Incoterms. Incoterms always updated to follow developments of international trading therefore any Incoterms changes that occur will affect the determination. The calculation of export price based on Incoterms is calculated based on cost of goods production, benefits, cost of packaging, loading costs, transportation, taxes and fees and the cost of transportation insurance. The results showed that most often-used Incoterms by company in gradation are FOB, CFR and CIF. Lastly, the higher use of Incoterms class by company has positive influence to increase corporate profit.
Criterion of Client’s Company, Public Accountant Firm, Financial Distress, and Company Growth Towards Auditor Switching Annisa Adha; Muchammad Noch
TRIKONOMIKA Vol 16 No 2 (2017): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.208 KB) | DOI: 10.23969/trikonomika.v16i2.444

Abstract

There were some factors why company switched its auditor voluntarily, that were criterion of client’s company, criterion of public accountant firm, financial distress, and company growth. Population in this study was a manufacture company’s financial report in the sector of Basic and Chemical Industry, by the amount of 65 companies listed in Indonesia Stock Exchange in the period of 20102015. A method used was purposive sampling that is 13 companies. The analytical tool used is logistic regression analysis. The results showed that the criterion of client’s company and company growth statistically did not give any influence towards auditor switching. Meanwhile, the criterion of public accountant firm and financial distress did give influence towards auditor switching.
Analisis Faktor yang Mempengaruhi Keputusan Pembelian dan Implikasinya pada Minat Beli Ulang Popo Suryana; Eliyandi Sumar Dasuki
TRIKONOMIKA Vol 12 No 2 (2013): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.876 KB) | DOI: 10.23969/trikonomika.v12i2.479

Abstract

This study aims to obtain empirical evidence about the “Effect of Service Quality and Store Image Purchase Decision And Implications On Repurchase Intention (A Survey On Consumer Motorcycles JG Motor Group in Bandung Region)”. In addition, this study wanted to know how the quality of service, store image, and Yamaha Motorcycles purchasing decisions are the implications on repurchase intention JG Motor Group in Bandung region. The method used was a survey method with a descriptive and explanatory approach. Data collection using questionnaires to a sample of 200 customers. Analysis of data analysis using SEM (Structural Equation Modeling). The results showed that the quality of service, store image was rated by the majority of consumers are already good, so is the customer purchase decision and repurchase intention. Service quality and store image influences purchase decisions either simultaneously or partially, as well as influencing purchase decisions of consumers repurchase intention JG Motor Group in Bandung region.

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