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Journal The Winners
Published by Universitas Bina Nusantara
ISSN : 1412121     EISSN : 25412388     DOI : -
Core Subject : Social,
Social Sciences
Arjuna Subject : -
Articles 672 Documents
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Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana W., Heri Sukendar
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.712

Abstract

This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia. In the early part, background of the convergence from Indonesian GAAP to IFRS is discussed, both economically and politically to the latest developments in the convergence to IFRS at the present. Furthermore, it is also described the basic framework of the IFRS, which is the fundamental preparation of financial report under IFRS. At the end, this research will explain the impact of IFRS convergence on accounting and financial reporting systems, the impact of IFRS on business and the differences between IFRS and tax principles.
Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta Herusetya, Antonius
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 8, No 1 (2007): The Winners Vol. 8 No. 1 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i1.744

Abstract

Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek Jakarta (BEJ). Audited reports from 106 sample companies are examined. Our findings reveal that most of the audit opinion among listed companies in Indonesia is unqualifed opinion (51.89%), followed by unqualified opinion with explanatory paragraph (39.79%), qualified opinion (7.55%), and disclaimer opinion (3.77%). Each audit opinion has its own condition that varies among many companies.
Analisis 7CFramework untuk Memprediksi Kinerja Pemasaran Vincent, Vincent; Budiastuti, Dyah
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 14, No 2 (2013): The Winners Vol. 14 No. 2 2013
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v14i2.648

Abstract

One of the growing trends in recent decades that support the development of market share artwork is the mutation of a change in a means of artworks business. Market structure has changed along with the evolution of the Internet. Hall auction of artwork has implemented mobile auction as a form of Internet and mobile technology application. The purpose of this study is to identify the needs of mobile auction features suit to collectors of buyer and seller. The identification was based on the 7C framework on auction business process and PT Larasati Auctioneers’s marketing website. The survey was conducted on the collectors of buyer and seller; and analyzed using factor analysis. The final result describes the needs of mobile auction features and a prediction of marketing performance if mobile auction application is developped.
Analisis Pengaruh Hari Perdagangan dan Nilai Tukar terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Tahun 2009 Wijaya, Erric; Istarini, Fatiah
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 12, No 2 (2011): The Winners Vol. 12 No. 2 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v12i2.671

Abstract

Before making investment decisions, investors need to analyze the pattern of trading days which change daily because of investors’ behavior in stock trading activity that affects the pattern of daily stock price movements. Changes in macro variables like exchange rates for instance, also can affect share price. To determine the influence of independent variables (day of the week effect and exchange rate) on the dependent variable (Jakarta Composite Index (JCI)), a research is conducted using multiple linear regression analysis. The initial test uses a test of normality and is resumed by testing multiple linear regression analysis and classical assumption. The hypothesis test uses t-statistics and F-statistics with a significance level of 5%. A descriptive statistics implies that there is an effect of trading days on stock prices. However, using backward stepwise linier regression model and multivariate analysis, the result indicates that there is no effect of trading days on stock prices. Using multivariate data analysis, it is found that stock prices is influenced by exchange rate.
Risk Based Internal Auditing dan Implementasinya pada PT IBF Anwar, Choirul
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 2 (2009): The Winners Vol. 10 No. 2 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i2.703

Abstract

Risks deal with uncertainties. The bigger the uncertainties faced by firms, the larger opportunity and impact of the risks in future. Whether firms succeed in managing risks it depends a lot on the effectivity of internal control. PT Indonesia Buffon Film (PT IBF) is one of many firms trying to optimalize its Internal Audit Department.The main problem in this company is managing the company to survive with accumulated losses over 90% of share capital in the period of 2007 to 2008. This research aims to describe the relationship between internal control and purpose of Internal Audit Department of PT IBF. The main focus is the management crisis happening due to weak leadership within the company. This in turn weakens internal control. Management is suggested to prioritize risks that contribute to the main risk, especially internal factors that can be controlled by management. PT IBF has deployed an implementation of the Australian/New Zealand Standard in Risk Management (AZ/NZS 4360) that helps the main purpose of the Risk Based Internal Auditing. Overall, PT IBF has done well to recognize that there are possible risks in their business operations. However, there are also gaps that must be analyzed and followed up further by management.
Analisis Hubungan Peranan Budaya Perusahaan terhadap Penerapan Good Corporate Governance pada PT Aneka Tambang Tbk Widuri, Rindang; Paramita, Asteria
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 8, No 2 (2007): The Winners Vol. 8 No. 2 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i2.735

Abstract

This article examines the relationship between company cultures with Good Corporate Governance (GCG). It used survey method and correlational technique by distributing questioner with two instruments, namely company cultures and GCG. The respondents were employees of PT. Aneka Tambang Tbk consisting of 100 persons for which 87 persons were selected determined using Sugiyono books formula. The sample were determined using simple random sampling. The study used simple linear regression and simple cr relational technique. The results show that there is a strong correlation between company culture and GCG. It means that the stronger of company culture implementation the more intention to implement GCG.
Pengaruh Pertumbuhan Ekonomi terhadap Tingkat Pengangguran: Analisis Hukum Okun Darman, Darman
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 14, No 1 (2013): The Winners Vol. 14 No. 1 2013
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v14i1.639

Abstract

The concept of a negative relationship between economic growth (Gross Domestic Product) and unemployment rate is known as Okun's law (Okun's Law) or the Okun coefficient. The application of Okun's law in Indonesia uses time series data from 1999 to 2013. The method used is the difference version of Okun's law to gain Okun coefficient and Ordinary Least Square (OLS) analysis to obtain the regression coefficients. In a macro-economic framework, Okun's law states that if the GDP grows at 2.5% above the trend, which has been achieved in a given year, the unemployment rate will fall by 1 %. From various studies conducted by several researchers can be seen that the Okun coefficient in each different country. In Indonesia, the scientific literature that specifically raised the Okun's law does not available, so the study aims to look at how the application of Okun's law in Indonesia The results showed that Okun's law applies in Indonesia, where the Okun coefficient is negative. The unemployment rate tends to increase in line with GDP growth reached.
Pengaruh Entertainment, Irritating dan Informativeness Iklan di Website di Kalangan Mahasiswa Supriyadi, Edy; Putriana, Lies
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 11, No 2 (2010): The Winners Vol. 11 No. 2 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v11i2.694

Abstract

There are several advantages and disadvantages and advertising via the Internet. The appeal of advertising may also arise from given information element, the element of comfort but also sometimes lead to disturbing or irritation elements. The limited number of Internet users in Indonesia and the different backgrounds of individual Internet users in Indonesia certainly provide a different assessment of the advertisements contained on the Internet. There are 3 factors which was the starting point to explain how consumers interpret the value of advertising, namely: informativeness, entertainment and irritation. This research aims to discover whether there is a relationship between entertainment, informativeness, and irritation toward advertising values and whether there is a relationship between entertainment and advertising values toward attitude towards web advertising using statistics tools of path analysis and multiple regression. The research shows that there is a significant relationship between independent variables such as informativeness, entertainment and irritation simultaneously toward the advertising value but there are no significant relationship between entertainment and informativeness toward the advertising value individually.  In the other model there is a significant relationship between informativeness, irritation and advertising values with the attitude towards web advertising.
Strategi Experiential Marketing dan Loyalitas Merek Tauriana, Dian; Manlin, Rendy
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.726

Abstract

Consumer experience born from the consumption of a product or service gives a distinct impression in the minds of consumers. This impression creates brand loyalty, provided that the appropriate marketing program is designed to provide a unique experience. Article explores a study that uses primary and secondary data at Bengawan Solo Coffee to see the impact of marketing programs based on experience upon customer loyalty towards the Bengawan Solo Coffee brand. Data were collected by direct interviews of selected respondents through purposive sampling. Furthermore, those data were analyzed using several statistical methods, such as normality tests, the validity and reliability, the classic assumption test, Pearson product moment, and multiple regression. The results shows that there are significant correlation between  marketing based on experience (feel, act, and relate) towards brand loyalty. The relationship between experiential marketing (feel and relate) towards brand loyalty is low, while the experiential marketing relationship (act) is quite strong.
Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Panggabean, Rosinta Ria; Sari, Nuraini; Lidiyawati, Lidiyawati; Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.

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