cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 482 Documents
 27   28   29   30   31 
Search results for , issue "Vol 1, No 2: Semester Genap 2012/2013" : 482 Documents clear
EVALUATION OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY OF HOTEL X SURABAYA) Robertus Tedjobuwono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.138 KB)

Abstract

The development of accounting information system nowadays is very fast. The demand for transit accommodation is also increasing. This article focuses on how the development of accounting information influences the way of the accommodation services provider in generating the information for accounting purpose. The research method used is qualitative descriptive. The research categorized as qualitative descriptive as the research engaged describes the condition of the object naturally. The instruments used in the research are documents, interview, and observation. The discussion scope is limited into the accounting information system, procedures, flowchart, segregation of duties, application software, and IT infrastructure. The finding shows that there is a different between the suggested theories and the practical in the field. Efficiency and effectiveness of a system is not only handled by the procedures itself, but also the size of the company. The supervision of the owners is the key of the internal control. Moreover, the finding also shows that there is a need of improvement in accounts payable department to maintain its level of accounts payable. Keywords: Accounting, Information System, Accomodation.
BALANCED SCORECARD ANALYSIS TO DETERMINE COMPANY STRATEGY IN THE FUTURE AT SELECTA RECREATION PARK Denissa Nadya Tiffany; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.401 KB)

Abstract

The research was conducted in Selecta Recreation Park since the increase of competition in the tourism industry in Kota Batu. As the oldest tourist which features nature, Selecta Recreation Park has to have a strategy in order to be able to compete with other tourism entrepreneurs. To realize this strategy, the company should have a good performance measurement system. The purpose of this study is to analyze the performance of Selecta Recreation Park by using the Balanced Scorecard method. The use of the Balanced Scorecard is to measure the performance of companies through the four perspectives which are: financial perspective, customer perspective, internal business processes perspective, and learning and growth perspectives. From the results of measurements that have been achieved, it can be seen that overall the performance of the Selecta Recreation Park has been good. It can be seen from scorecard tables that exist in every perspective. In the financial perspective suggests that performance on this perspective is good. In the customer perspective, the scorecard table shows that the performance is already good. In the internal business process perspective, it can be concluded that this perspective is considered very good. In the learning and growth perspective, researcher concludes that the performance is also good. The conclusion that can be drawn from the results of the analysis that was done, is that the Balanced Scorecard is a performance measurement tool that is suitable to be applied in Selecta Recreation Park. This is because the Balanced Scorecard is able to measure non-financial performance such as customer perspective, internal business processes perspective and learning and growth perspective. Keywords : performance measurement, Balanced  Scorecard
ANALYSIS OF FACTORS THAT AFFECT TAX COMPLIANCE OF HOTEL ENTREPRENEURS IN PAYING TAXES Galih Prasetiyo; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.6 KB)

Abstract

The objective of this research is to analyze what kind of factors that affect tax compliance of hotel entrepreneurs in Batu City. The method used is survey research method by using questioners as the research instrument. The respondents are all  of the hotel entrepreneurs in Batu City. Analysis used in this research is the multiple linear regression analysis. The result of this analyses state that there are some variables which give positive and significant influence towards the tax compliance, those are: tax audit, tax sanction, tax perception, and tax payers awareness variables. While the variables of tax laws, tax education, finance condition, and the system of government and law are not the factors that determine the tax compliance. Key words:  tax compliance of hotel entrepreneurs, tax audit, tax sanction, tax perception, tax payers awareness, tax laws, tax education, finance condition, the system of government and law.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FIRM FINANCIAL PERFORMANCE: THE CASE OF MINING AND NATURAL RESOURCES INDUSTRY IN INDONESIA Dayanti, Nadia; W. Prihatiningtias, Yeney
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.564 KB)

Abstract

Business operations nowadays should not only pursue profits, but also contribute positively to the society as well as environment. This is because people currently have become more critical to the need of social control over the business. Business then has to respond this through the implementation of Corporate Social Responsibility (CSR) and disclose the activities related to it into the form of CSR disclosure. In line with this phenomenon, the purpose of this research is to examine the influence of CSR disclosure to firm financial performance. The legitimacy theory, the stakeholder theory as well as the agency theory are used in building the research framework in relation to CSR disclosure and its effect to firm financial performance. The study is conducted quantitatively by using natural resources and mining corporations listed in the Indonesian Stock Exchange from 2010-2012 as the samples. Meanwhile, the independent variable is CSR disclosure proxied by Corporate Social Disclosure Index (CSDI) and the control variables are firm financial performance represented by Return on Equity (ROE) and Cumulative Abnormal Return (CAR). Leverage, growth opportunities, firm size, and stock beta are used as control variables. To find out the relationship between the variables, the Ordinary Least Square (OLS) test is applied. Finally, the results indicate that the sign of the relationships are positive but not significant. This means that although the perspective that socially responsible firm may be associated with a set of economic benefits, it is now still emerging but now yet settled in the Indonesian context. Keywords: Corporate Social Responsibility Disclosure, Firm Financial Performance, Mining and Natural Resources Industry
CUSTOMERS’ INTENTION ON PURCHASING AIRLINES E-TICKET: THE ANALYSIS OF ONLINE TRUST AND TECHNOLOGY ACCEPTANCE MODEL IN GARUDA INDONESIA WEBCOMMERCE Devi Permata Sari; Ainur Rofiq
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.213 KB)

Abstract

CUSTOMERS’ INTENTION ON PURCHASING AIRLINES E-TICKET: THE ANALYSIS OF ONLINE TRUST AND TECHNOLOGY ACCEPTANCE MODEL IN GARUDA INDONESIA WEBCOMMERCE. This study purposes to examine and  analyse customer’s intention on purchasing airlines e- ticket with case in Garuda Indonesia’s e-ticket. In this study, the factors that effect customers’ purchase intention are online trust and Technology Acceptance Model, which consists of perceived usefulness (PU) and perceived ease- of- use (PEOU). The research was conducted at Faculty of Economic and Business University of Brawijaya by using survey methodology. The respondents or sample was choosen as 169 samples based on purposive sampling, which the respondents taken by some criterias. The data were analyzed by  using SPSS 19(IBM SPSS 19). The result of this research showed that customers’ purchase intention of e-ticketing is effected by perceived usefulness factor. It means that people are more concern with the value they get by buying online ticket than any other factors ( online trust and perceived ease- of- use). Key words: E- ticketing, online trust, Technology Acceptance Model, perceived usefulness, perceived ease- of- use, purchase intention, Garuda Indonesia.
INFLUENCE OF RETAILING MIX TO CONSUMER’S DECISION TO SHOPPING AT PREMIUM DISTRO IN MALANG (STUDY AT PASTBRIK STORE AND TWENTY TWELVE PREMIUM STORE) Aditya Wisnu Prasetya; Noer mijati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.526 KB)

Abstract

INFLUENCE OF RETAILING MIX TO CONSUMER’S DECISION TO SHOPPING AT PREMIUM DISTRO IN MALANG (STUDY AT PASTBRIK STORE AND TWENTY TWELVE PREMIUM STORE). This study purposes to to know and analyze the significant influence between the variable of retail marketing mix to the consumer’s decision to shopping at Premium Distro in Malang. In this study, the factors that effect consumer’s decision are product, price, promotion, place, presentation, and personnel. The research was conducted at Pastbrik Store and Twenty Twelve Premium Store by using survey methodology. The respondents or sample was choosen as 105 samples based on purposive sampling, which the respondents taken by some criterias. The data were analyzed by  using SPSS 19(IBM SPSS 19). The result of this research showed that The result shows that dimension of retailing mix simultaneously influence the consumer’s decision to shopping at Premium Distro in Malang. Meanwhile, only variable product  that partially influence the consumer’s decision to shopping at Premium Distro in Malang. The most influential variable of retailing mix to the consumer’s decision to shopping at Premium Distro in Malang is Variable product. It indicate that retailing mix has significant influence to the consumer’s decision to shopping at Premium Distro in Malang, especially the variable product. Key words: Retailing Mix, product, price, promotion, place, presentation, and personnel, consumer’s decision, Premium Distro, Pastbrik Store, Twenty Twelve Premium Store
DETERMINANTS OF TOURIST REVISIT INTENTION TO KOTA BATU Merzelinda Fairuz Ramadlani; Djumilah Hadiwidjaja
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.937 KB)

Abstract

This research is aimed at understanding what factors make the tourists satisfied and have revisit intention to a tourism destination, specifically Kota Batu. There are five determinants of revisit intention in this study, perceived attractiveness, perceived quality, perceived value, perceived risk, and satisfaction. This research is an explanatory research, based on the fact that the purpose of this study is to explain the relation and the influence of some pre-determined variables. Method used in gathering data is questionnaire with a random 100 sample of tourist in Kota Batu selected by non probability sampling. To analyze the data, a path analysis and classical assumption (i.e. normality and linearity) are used. The result of this study indicates that perceived attractiveness, perceived quality and perceived value significantly affect the tourist revisit intention only when the tourist are satisfied. Satisfaction in the consumer perception (attractiveness, quality, value and risk) influences and enhances the tourist revisit intention. This study also shows that the tourists feel highly attracted, consider the holiday to be high quality, a good value and a satisfactory experience. They also have quite a high intention to visit Kota Batu again in the future. Although they also consider Kota Batu to have a high risk, the perceived risk does not significantly influence satisfaction and revisit intention. Keywords : tourism, tourist destination, consumer behavior, consumer perception, return visit intention, maketing strategy.
The Influence of Mood and Customer Satisfaction Towards Purchasing Behavior In Clothing Store (Study in Brawijaya University Student Using Structural Equation Modeling) Arum Prasasti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.355 KB)

Abstract

Clothing store is one of the retailers that growing in this recent years, especially in Malang, where there are so many students from many cities around Indonesia. Factors that influencing customer to buy is not just about price. Customer mood and customer satisfaction is expected to have a significant contribution to purchasing behavior. This research is aimed at understanding how customer mood and customer satisfaction influencing purchasing behavior in the clothing store.. There is mood as the independent variable, customer satisfaction as the mediating variable, and purchasing behavior as the dependant variable. This research is an explanatory research, based on the fact that the purpose of this study is to explain the relation and the influence of some pre-determined variables. This study examines undergraduate students in University of Brawijaya in the Faculty of Administration Science, Faculty of Economics and Business, Faculty of Social Sciences and Politics, and Faculty of Law. A questionnaire used to collect data with 200 samples from first until fourth year students in University of Brawijaya selected by probability sampling. The research instruments are tested by validity and reliability test. To analyze the data, Structural equation modeling (SEM)  that including normality test, outliers, and goodness of fit) are used. The result of this study is that mood and customer satisfaction  significantly affects purchasing behavior (dependent variable). Each of the indicator of each variables showing a positive contribution to their own variables. This study also shows respondents generally thought that when making purchases in clothing store they are considering their mood and pre-purchase satisfaction. Keywords: mood, customer satisfaction, purchasing behavior
ANALYSIS OF MERGERS, ACQUISITIONS’ IMPACT ON ITS FINANCIAL PERFORMANCE (Case Study on Listed Companies in Indonesia Stock Exchange) Putri, Vonny
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.333 KB)

Abstract

The  research  aims  to  know the impact of mergers, acquisitions on the financial performance and to know the difference in company performance before and after mergers, acquisition by its financial ratio. To reveal how big the impact of the mergers, acquisitions to the financial performance, the paired sample t-test used to prove its analysis. This research is categorized into an  event study.There are as many as  21mining companies listed in IDX and the author used 10 companies as sample in this study. The data collection technique used was a documentation method, which is documented by records or took the financial satements of companies listed in IDX.  The sample selection used purposive sampling technique which is a random type of sample determination achieved by considering certain criteria, mainly adjusted to the research objectives or problems. The research instruments are tested by event  window,  statistical analysis and descriptive analysis. To analyze the data, the paired sample t-test was used.  The research resultshows that  there is no significant impact of mergers, acquisitions on the financial performance and the difference on companies’ performance before and after mergers, acquisition lies on the greater mean of liquidity and activity ratio after mergers, acquisition, and the decreasing value of leverge and profitability ratio. Keywords: mergers, acquisitions, financial ratio
The Influence of Capital Structure Towards Profitability (Study on Hotel and Tourism Companies that listed in Indonesia Stock Exchange) Yoga Winantea
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.642 KB)

Abstract

Hotel and tourism companies are one of the company that make a growth of the country nowadays. In the year 2013 the increasing of local tourism has been growth till 245 million of journeys, and will be twice increase in the year 2022 that will be 400 million of journeys. With the increasing of the journeys mean the company need to consider their capital structure perfectly to get maximum profit. This research is aimed to see the influences of Capital Structure toward Profitability and understanding the factor of capital structure which one is the most affected factor toward the profitability in the hotel and tourism companies. There are Long Term Debt to equity and Time Interest Earned as the independent variable and Return On Equity as the dependent variable. This research is explanatory research, which is mean to explain the influences of LTD and TIE toward ROE. This study identifies which variable from capital structure that can be a strong impact toward the profitability. Is the Long Term Debt to equity or Time Interest Earned have the strongest impact toward Return On Equity, and also identifies both LTD and TIE influences toward ROE. The population of the sampling is 21  hotel and tourism companies that listed in Indonesia Stock Exchange, and only 6 companies that have the criteria for the research. The research instruments are tested by classic assumption test, which is consist of data normality, multicollinearity, heteroscedastisity, and autocorrelation test. The result is Long Term Debt to equity and Time Interest Earned have simultaneous significantly influences toward Return On Equity. Long Term Debt to equity has the strongest impact toward the Return On Equity. The contribution of each variable is LTD have a negative impact toward ROE and TIE have a positive impact toward ROE. Which is mean that if LTD increasing then ROE will be decreasing, and if TIE increasing ROE will be increasing. The company needs to consider about debt that used, because it can increase the risk of the capital. Keywords : Long Term Debt to equity, Time Interest Earned, Return On Equity

Page 29 of 49 | Total Record : 482

 27   28   29   30   31 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol. 10 No. 2 Vol 10, No 2: Semester Genap 2021/2022 Vol 10, No 1: Semester Ganjil 2021/2022 Vol. 10 No. 1 Vol. 9 No. 2 Vol 9, No 2: Semester Genap 2020/2021 Vol 9, No 1: Semester Ganjil 2020/2021 Vol. 9 No. 1 Vol. 8 No. 2 Vol 8, No 2: Semester Genap 2019/2020 Vol 8, No 1: Semester Ganjil 2019/2020 Vol. 8 No. 1 Vol. 7 No. 2 Vol 7, No 2: Semester Genap 2018/2019 Vol 7, No 1: Semester Ganjil 2018/2019 Vol. 7 No. 1 Vol. 6 No. 2 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol. 6 No. 1 Vol. 5 No. 2 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol. 5 No. 1 Vol. 4 No. 2 Vol. 3 No. 2 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol. 4 No. 1 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol. 3 No. 1 Vol. 2 No. 2 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol. 2 No. 1 Vol. 1 No. 2 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol. 1 No. 1 More Issue