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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 482 Documents
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Search results for , issue "Vol 1, No 2: Semester Genap 2012/2013" : 482 Documents clear
“Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang” Mohamad Faiz; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research have done at PT. Bank Tabungan Negara Tbk. Syariah Malang with the title “Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang”. The goal of this research are to know the giveaway procedure of murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang and to know the implementation of monitoring murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang. The first step have done by writer are fixed a background of the problem an then formulate it. Data was collected by writer is seconder data. It was got from books, reports, Standart Operating Prosedur company that match with the goal of writing and with interview to staff of PT. Bank Tabungan Negara Tbk. Syariah Malang. From the seconder data writer get theory that will be analized and be evaluated so writer can give conclusion also suggestion. The result of research explain that implementation of giveaway procedure of murabahah financing is suitable with principle of syariah. The giveaway procedure of murabahah financing are, filling application form of murabahah financing by customer, Application of murabahah financing by A/M to Support Financing, BI Checking, Analyse and Taxation, continuing Analyse, yuridis Analyse, Sending the result of analyse, Preparing Commite, Decision of Commite, relationship, realization, saving  the loan document. Implementation of monitoring consist of two activity. First, regular monitoring is visit the customer regularly and control paying the liability to bank every end of month. Second, Restructuring of financing was done if the financing that have given to customer to be a problem. From explanation above get the conclusion that giveaway procedure of murabahah financing and implementation of monitoring is management system of financing that have fixed by Bank.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL (Bank Syariah Mandiri dengan Bank UOB buana Periode 2007-2011) Raditya Dwi Ananto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank Syariah Mandiri jika dibandingkan dengan Bank UOB Buana dilihat dari rasio keuangan bank yang meliputi CAR, NPL, PPAP, NPM, ROA, BOPO, dan LDR. Penelitian ini menggunakan laporan keuangan Bank Syariah Mandiri dan Bank UOB Buana sebagai obyek penelitian. Informasi yang digunakan untuk mengukur kinerja bank adalah berdasarkan Laporan Publikasi Keuangan Bank Selama periode 2007-2011. Dari sumber data tersebut kemudian diperoleh nilai rasio yang meliputi CAR, NPL, PPAP, NPM, ROA, BOPO, dan LDR, yang digunakan sebagai dasar penghitungan nilai total rasio. Nilai total tersebut yang dijadikan dasar dalam menentukan bagaimana kondisi kesehatan bank saat itu. Hasil dari penelitian ini menunjukkan bahwa selama periode 2007-2011 secara keseluruhan rasio, kedua bank dalam kondisi yang sehat. Namun bila dibandingkan Bank UOB Buana memiliki kinerja yang lebih baik daripada Bank Syariah Mandiri. Ini ditunjukkan dari total nilai seluruh rasio yang diperoleh selalu lebih tinggi selama lima tahun berturut-turut. Namun dari tahun ke tahun selisih yang terjadi semakin sedikit hingga pada tahun 2011 selisihnya tidak lagi signifikan. Faktor yang menyebabkan perbedaan kinerja keduanya adalah tingkat NPL, pada tahun 2007-2009 NPL Bank Syariah Mandiri berada jauh diatas Bank UOB Buana sehingga menimbulkan perbedaan skor NPL yang cukup signifikan. Kata kunci: kinerja keuangan, rasio keuangan, total nilai rasio, NPL.
STUDI FENOMENOLOGI MATA KULIAH ETIKA BISNIS DAN PROFESI (Studi Kasus di Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Emilio Feryawan Ariesta; M. Achsin
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The education cannot escape from its function to produce a skill and an ability to be owned by someone. Moral is also established through education by creating noble behavior and personality. Moreover, the education at higher education is expected to deliver students with noble morality and character. To realize this expectation, any departments in each faculty, especially within University of Brawijaya Malang, are required to provide a specific course to create ethic and moral behavior among students. One such course is Business and Profession Ethic Course. Some students, however, may still commit unethical action even after given this course. The objective of this research is to understand the phenomenon of a process of teaching and learning Business and Profession Ethic Course. Informant includes five students of Department of Accounting of Class of 2009 and one counseling lecturer of Business and Profession Ethic Course. Research method is phenomenology qualitative method. Result of research indicates that four of five student informants experience behavioral change after attending the course. This positive change may be because of reflexivity duties given by the lecturer or the distinctive or more understandable material delivery. In the next semester, it is unfortunate to find that these student informants are committing academic fraud even attending this ethic course in previous semester. Many factors are triggering students to commit academic fraud. Result of research indicates that Business and Profession Ethic Course has not been able to change the behavior of students to avoid from doing something unethical. Keywords: Education, Business and Profession Ethic Course, Students Phenomenology
Analisis Sistem Pengendalian Intern atas Pemberian Kredit Pemilikan Rumah (Studi Kasus pada PT. Bank Central Asia, Tbk Cabang Tulungagung) Rizka Maulidhia Enanto; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem pengendalian intern pada PT. Bank Central Asia, Tbk Cabang Tulungagung. Adapun yang menjadi objek penelitian adalah sistem pengendalian intern atas permohonan kredit pemilikan rumah (KPR) khususnya pada KPR konsumtif. Dari data yang diperoleh, maka dilakukan analisa terhadap prosedur perusahaan, pemrosesn, penggunaan informasi yang dihasilkan, dan penerapan pengendalian intern. Berdasarkan hasil analisis, PT. Bank Central Asia, Tbk Cabang Tulungagung secara umum telah memiliki pengendalian intern yang baik atas permohonan kredit pemilikan rumah, namun dalam pelaksanaannya masih terdapat beberapa kelemahan yaitu bagian Account Officer lebih dominan dalam kegiatan operasional KPR konsumtif, bagi pemohon kredit fixed income tidak dilakukan inspeksi on the spot, tidak dilakukannya surprised audit.   Kata kunci : Sistem Pengendalian Intern, Prosedur Permohonan Kredit.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011 Adam Dustin Bhakti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study has the  objectives to determine the Effect of Managerial and Institutional Ownership of Debt Policy of Manufacture Firms Registered in Bursa Efek Indonesia (Indonesian Stock Exchange). Data being used were financial report of each manufacture company registered in Indonesian Stock Exchange consecutively in 2009-2011. Samples of this study were  55  companies with data completeness. Those data was analyzed using Multiple Linear Regression Analysis.   Calculation showed simultaneous result with F-test and could be concluded that Managerial Ownership and Institutional Ownership has jointly brought negative effect toward Company’s Debt Policy. Partial test results with T-test showed that partially, Institutional Ownership variable has effect toward Company’s Debt Policy.   This variable had negative effect toward Company’s Debt Policy which indicates that increase in institutional ownership would cause decrease in company’s debt. This study result reflected that public corporation in Indonesia has let its stock ownership own by institutional party, thus we could assumed that control of company’s policy would mostly done by institutional ownership. This would made managerial policy in using debt would decrease since there would be strong control element by outsiders thus manager would be very careful in making debt policy.    Keywords: managerial ownership, institutional ownership, company’s debt policy
METODE PENGGALIAN INFORMASI DALAM ANALISIS PEMBIAYAAN PADA BANK MUAMALAT INDONESIA CABANG MALANG Bagus Aji Nugraha; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to explain the method of information gathering on a financing analysis in Bank Muamalat Indonesia, Malang branch. This research is a qualitative research with a case study approach, conducted in Bank Muamalat Indonesia, Malang Branch. The technique of data collection was done by interview, observation and documentation. Interview conducted to both  of Relationship Financing Manager which is officer and non-officer. Observations made on Relationship Financing Manager related to the analysis performed on the financing applicant and filing requirements documents owned  by the financing applicant. Documentation conducted related to for financing handling procedures and Financing Proposal Memorandum.  Results of this study indicate that the method of how Relationship Financing Manager collect the information needed-to analyze a financing in Islamic banks-is started by determine what relevant information to be obtained.  Then find any possible method in such a way to get the  information, such as: interview, survey, through the required documents, through BI Checking and taksator warranty.  So far, by using the financing handling process and existing method, is quite effective. It can be seen from financing problems records in Bank Muamalat, Malang Branch, basically is extremely rare. Keywords: financing analysis, Relationship Financing Manager, method of information gathers
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE OF BANKING COMPANIES Krisphus Chrestian Hendra; Tubandrijah Herawati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research isaimedtoobtain empirical evidance the influence of corporate social responsibility activities to financial performance on banking companies. Return On Assets (ROA), Return On Equity (ROE) and Net Interst Margin (NIM) are used as the proxy of financial performance. Public banking companies which are listed in Indonesia Stock Exchange year 2009-2012 and doing the corporate sosial responsibility disclosure in annual report by successive that produce 14 each year samplesis usedas an object ofresearch. Samples in this research are determined by purposive sampling method. The research data is analyzed by using multiple linear regression. The result showsthatcorporate social responsibility has effect onROA, ROE, and NIM. More and more corporate social responsibility disclosure in the annual report will increasingly affect the company financial performance   Key Words : Corporate Social Responsibility, Financial Performance, ROA,    ROE, NIM
THE EFFECT OF TAX FAIRNESS, TAX KNOWLEDGE, AND TAX COMPLEXITY ON TAX COMPLIANCE: THE CASE OF SME ENTREPRENEURS’ TAXPAYERS IN MALANG Mariah Qibthiyyah Brainyyah; M. Khoiru Rusydi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tax contribution is very important for the organization of a Country beside other revenues such as natural resources, profits of state-owned enterprises, fees, and other revenue sources. It can be said that taxes revenue is worth the largest domestic revenue. Without tax compliance from the taxpayers, tax revenue target would not be reached. There are economical and non-economical factors which are possible to influence the tax compliance. However, this study aims to determine and ensure the effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among SME entrepreneurs in Malang. To test the model, a questionnaire consisted questions related to the three variables and one dependent variable which is tax compliance was administered among 32 samples of SME entrepreneurs in Malang. The data was then analyzed by multiple regression method which was undertaken with SPSS 15.0 software. The findings revealed that simultaneously, perceived tax fairness, tax knowledge and tax complexity influence taxpayers’ compliance decision in order to meet their taxation obligations. While the partial test showed that both tax fairness and tax complexity affect the tax compliance among SMEs taxpayers in Malang while the tax knowledge did not give any significant effect on tax compliance.   Keyword: tax fairness, tax knowledge, tax complexity, tax compliance
The Effect Of Local Tax Towards Local Revenue In Malang District Angger Wahyudian Sangatta; Sutris no
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how much the effect of local tax towards local revenue in Malang district at the year 2008 to 2012. Local tax is defined as a local source of revenue that has an important contribution to regional development. Regional development is an effort to regulate the development of the area and the local facilities. Strong regional development is sourced from a good reception area. The one source of local revenue is taxes. Taxes are very influential in the reception area. In accordance with government regulations on implementation of regional autonomy, the government itself has authorized an area to build their respective areas with funding from the area. Government must optimize the sources of funding to achieve good development. Under Law No. 33 of 2004 on Fiscal Balance between the Central Government and Local Government states that local revenue sources are: local revenue, fund balance, and other legitimate revenue. This study applies descriptive data analysis and multiple regressions, by employing computer software SPSS and Microsoft excel. The data used in this study is a time series data for the year 2008 to 2012 from January to December. The data include: local taxes, levies, result of wealth management and other legitimate revenue in Malang district. Results of the research have explained that during the period of 2008 through 2012, local taxes positively bring significant effect on the value of PAD (local revenue) in the Malang district with elasticity of 1,006%. A local tax is a positive effect on local revenue, but the regression has demonstrated that the local tax has the effect of second rank after the levies on local revenue. The largest effect for local revenue is levies. The suggestion withdrawn according to the researcher is by increasing the performance quality and productivity of duties and functions of the DPPKA Malang District in delivering the service to Taxpayers. Keywords: local tax, local revenue, regional development, DPPKA.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY FINANCIAL PERFORMANCE AND FIRM VALUE (An Empirical Study on the Manufacturing Companies Listed at Indonesia Stock Exchange (IDX) in 2011) Gabriela Vidiananda; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this research is to observe the influence of Corporate Social Responsibility (CSR) to financial performance and firm value. The company financial performance is measured by using Return on Asset (ROA) and firm value is measured by Tobin’s Q. This research applies two control variables, those are: SIZE and leverage. As the samples of this research are 69 manufacturing companies listed at Indonesia Stock Exchange (IDX) in 2011 that are obtained  by using purposive judgment sampling method. The testing result with multiple linear regression test shows that Company Social Responsibility (CSR) has influence to company financial performance and firm value. The analysis result also show that SIZE as a control variable does not give influence to financial performance but it influence firm value. On the other hand, leverage as a variable control gives influence to both financial performance and firm value.   Keywords: Corporate Social Responsibility, financial performance, firm value, SIZE, leverage.

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