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Ellen Rusliati
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Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
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INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 302 Documents
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Pengaruh Auditor Eksternal dan Auditor Internal pada Pelaksanaan Good Corporate Governance Hermawan, Atang
Jurnal Trikonomika Vol 9, No 1 (2010): Edisi Juni 2010
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Abstract

Financial performances can show the ficture of successful form of enterprise value for both present and future time. Financial performance can be achieved optimally by the implementation of good corporate governance. Reformation of integrated information systems covering budgeting system, information system, auditing and institutional reformation will yield clean governance. And accountancy will consequently show its maximum role. The purposes of this research is to analyze and learn (1) Correlation of the external and internal auditor, (2) the influence of the external and internal auditor to the implementation of good corporate governance. Research method was descriptive and verificative analyses. The conclusions of the research are as follow (1) a significant correlation of the external and internal auditor, (2) external and internal auditor can influence to implementation of good corporate governance.
Faktor-faktor yang Mempengaruhi Penghentian Prematur Prosedur Audit Supardi, Deddy
Jurnal Trikonomika Vol 10, No 2 (2011): Edisi Desember 2011
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Abstract

Premature sign-off and under reporting audit time are two of the negative behaviours that may result from time budget pressures. The objectives of this research are: first, is internal auditor to do premature sign-off and second testing the significant influence of audit program, time budget pressure, evaluation of performance internal auditor, review and supervision, and professional judgement on premature sign-off audit procedures. The sample used were the internal auditor working in various of companies. Sample were randomly selected using questionaires are many as 93. Logistic regression is used in investigating the hypotheses. The results of this research show that premature sign-off influence by time budget pressure, evaluation of performancer and professional judgement.
Orientasi dan Strategi Pemasaran dalam Menciptakan Keunggulan Posisional serta Dampaknya terhadap Kinerja Perguruan Tinggi Soegoto, Agus Supandi
Jurnal Trikonomika Vol 10, No 1 (2011): Edisi Juni 2011
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The aim of is this research is to analize the influence of market orientation, marketing strategy, and positional advantage on university performance, partially and simultaneously. Population of this research is the Private Universities (PTS), and the unit of analysis is the PTS in Kopertis IV. The number of samples taken from 470 PTS in the Kopertis IV; 45 universities, 4 institutes, 237 colleges, 153 academies and 31 polytechnics. Sampling conducted by stratified random sampling technique. Analyzed the influence of the model using structural equation models (SEM). The results of this research has relevance in explaining conformity between variables. The results indicate that market orientation, marketing strategy, positional advantage, and university performance in the moderate category. Market orientation and marketing strategy, has a significant relationship. Market orientation and marketing strategies simultaneously influential and partial of positional advantage, which influence the marketing strategy is more dominant. Market orientation, marketing strategy, and positional advantage have simultaneously influence on university performance, in which partially it was more determined by positional advantage.
Pengaruh Budaya Organisasi dan Program Keselamatan, Kesehatan Kerja (K3) pada Produktivitas Karyawan PT KAI Bandung Setiawan, Heru
Jurnal Trikonomika Vol 8, No 1 (2009): Edisi Juni 2009
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Abstract

Human Resources is one of the most important factor in achieving the company goals. The limited human resources with high competency become one of the company constraint in Indonesia. Goal of this research is to know the influence of organizational culture, and K3 program to PT Kereta Api Persero Bandung employees productivity. This research used descriptive dan verifikatif method. Sampling techniques used simple random sampling with the number of samples equal to 43 respondents. Primary dan secondary data has been used in this research. Multiple regression analysis employed to know the influence of organizational culture, and K3 program to PT Kereta Api Persero Bandung employees productivity. Several statistical test have been used to determine the validity and reliability data, correlation between variable, coefficient determinant, and hypotesis assesstment. The study found that the organizational culture and K3 program significantly have positive effect on employee productivity. However improvement of employees productivity in PT KAI still lower. This happened because still lack of incentive for employees in the form of appreciation and reward.
Dampak AFTA terhadap Daya Saing Industri Petrokimia Olefin Indonesia Sudirman, Iman; Djulius, Horas
Jurnal Trikonomika Vol 9, No 2 (2010): Edisi Desember 2010
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Abstract

AFTA is an agreement among ASEAN countries that has begun to be implemented. Indonesia olefins petrochemical industry is also affected by the implementation of AFTA, which requires domestic and imported inputs. This study aims to describe the competitiveness of Indonesian products in the olefin industry and to estimate the impact of the CEPT-AFTA. The method used is descriptive analysis using Revealed Comparative Advantage (RCA) and Revealed Trade Advantage (RTA) for some sub-sectors olefin petrochemical industries from upstream to downstream. Export-import data used are secondary data from each country that analyzed in some point of time. The result of the calculation and description of existing data indicates that in general, the competitiveness of Indonesia petrochemical products in ASEAN are relatively low. Implementation of the CEPT-AFTA will further reduce the competitiveness of Indonesia petrochemical products.
Bagaimana Keberadaan January Effect di Bursa Asia? Kamaludin, K
Jurnal Trikonomika Vol 9, No 1 (2010): Edisi Juni 2010
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Abstract

January effects have been reported in several international stock markets. This study investigated fourteen countries’ stock markets in Asia stock markets. The Econometric estimation method in this research is EGARCH, observing data composite index daily period 1997 until 2009. The result in this research is undiscovered in the existence January effect significant. January effect just happening two stocks markets which is; Indonesian and Pakistan. There is indication that January effect beginning is not consistence. Besides it also been found anomalies phenomena existence on national holiday at to amount to Asia stock � markets.Thesearephenomenamarkets.Thesearephenomena. These are phenomena as more as recognized with holiday effect.
Determinan Profitabilitas Bank: Suatu Studi pada Bank yang Terdaftar di BEI Suteja, Jaja; Ginting, Gerinata
Jurnal Trikonomika Vol 13, No 1 (2014): Juni 2014
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Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh non interest income, non interest expense, loan loss provisions, equity, total assets, GDP, market capitalization terhadap ROA. Populasi penelitian adalah 20 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2003–2011. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengujian disimpulkan bahwa non interest income, non interest expense, loan loss provisions, equity, total assets, GDP, market capitalization berpengaruh signifikan terhadap ROA.
Tingkat Kesesuaian Gaya Kepemimpinan Ketua dengan Kematangan Anggota Hubungannya dengan Partisipasi Anggota Pakaya, Abdul Rahman
Jurnal Trikonomika Vol 12, No 2 (2013): Edisi Desember 2013
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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesesuaian gaya kepemimpinan ketua, meliputi perilaku tugas dan perilaku hubungan, dan kematangan anggota Koperasi Unit Desa (KUD) di Provinsi Gorontalo, serta hubungannya dengan partisipasi anggota. Penelitian ini menggunakan sampel untuk ketua KUD sebanyak 52 orang dan perhitungan sampel anggota KUD menggunakan mentode Pengukuran proporsional sampling dengan jumlah sampel sebanyak 140 orang sebagai responden. Pengumpulan data dilakukan dengan cara wawancara dan mengedarkan kuesioner kepada responden. Pengujian hipotesis menggunakan tehnik analisis kualitatif deskriptif dan metode kuantitatif dengan tehnik pengujian menggunakan Uji Beda (Uji Kruskal Walis) dan Uji Chi Quadrat. Berdasarkan hasil analisa statistik dapat disimpulkan: (1) terdapat perbedaan gaya kepemimpinan ketua, (2) terdapat perbedaan tingkat kematangan anggota, (3) tidak terdapat kesesuaian gaya kepemimpinan ketua dengan kematangan anggota KUD di Provinsi Gorontalo, serta (4) terdapat hubungan antara gaya kepemimpinan ketua dengan kematangan anggota terhadap partisipasi anggota yang ditunjukkan.
Pengaruh Otonomi dan Akuntabilitas Perguruan Tinggi terhadap Kinerja Manajerial Nurhayati, Isnaeni
Jurnal Trikonomika Vol 13, No 1 (2014): Juni 2014
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Tujuan dalam penelitian ini adalah untuk menguji pengaruh otonomi dan akuntabilitas terhadap kinerja manajerial. Penelitian ini menggunakan metode survei dengan pendekatan verifikatif dan tipe penelitian kausal yang dilakukan pada 18 universitas di Bandung sebagai unit analisis, sedangkan unit observasinya adalah Rektor dan Dekan. Jenis data yang digunakan adalah data primer yang dikumpulkan dengan instrumen penelitian berupa kuesioner dan menggunakan skala ordinal sebagai skala pengukurannya. Uji validitas dan uji reliabilitas dilakukan terhadap kuesioner yang terkumpul. Selanjutnya data dikonversi dalam skala interval, kemudian dilakukan pengujian hipotesis dengan menggunakan SPSS 20. Hasil penelitian ini menunjukkan bahwa: (1) Secara simultan terdapat pengaruh signifikan otonomi dan akuntabilitas terhadap kinerja manajerial (2) Secara parsial hanya akuntabilitas mempunyai pengaruh yang signifikan terhadap kinerja manajerial sedangkan otonomi tidak mempunyai pengaruh yang signifikan terhadap kinerja manajerial.
Pengukuran Kinerja dengan Metode Balanced Scorecard Nurjaman, Sidik
Jurnal Trikonomika Vol 12, No 2 (2013): Edisi Desember 2013
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Mengukur kinerja perusahaan dengan menggunakan metode Balanced Scorecard (BSC) diawali dengan analisis SWOT.  Analisis ini bertujuan untuk mengetahui faktor internal  dan faktor eksternal perusahaan. Dari hasil analisis ini akan diketahui posisi perusahaan saat ini dan strategi apa yang harus diterapkan. Hasil penelitian menunjukkan bahwa perusahaan berada pada kondisi baik, tetapi menghadapi tantangan, sehingga strategi yang harus dipilih adalah strategi diversifikasi. Hasil akhir dari penelitian ini adalah terpilihnya beberapa KPI dan 6 (enam) program kerja yang harus dilakukan yaitu melakukan FGD dengan pelanggan tetap (wholesale dan reseller), melaksanakan program penjualan referensi, melakukan pull marketing dan program target marketing, melakukan penetapan waktu baku penyelesaian produk, melakukan program kompetensi desain, melakukan survei pasar, melakukan program sosialisasi SOP perusahaan kepada karyawan, melakukan penilaian kemampuan SDM yang ada, melaksanakan program bonus untuk capaian target, dan membangun profil kompetensi.

Page 8 of 31 | Total Record : 302

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