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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
ANALISIS SISTEM PENGENDALIAN MANAJEMEN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA UNIVERSITAS BRAWIJAYA Amaliyanti, Rizka Anggraeni
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 penerapan sistem pengendalian manajemen pada Koperasi Pegawai Republik Indonesia- Universitas Brawijaya (KPRI-UB). Penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini menekankan pada penjelasan mengenai keadaan yang ada dan kemudian melakukan analisis. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan studi kasus. Penerapan sistem pengendalian manajemen oleh KPRI-UB akan menentukan tercapainya target dari koperasi itu sendiri. Penerapan sistem pengendalian manajemen dapat dilihat dari stuktur dan prosesnya. KPRI-UB memiliki struktur pengendalian manajemen terlihat dari adanya struktur organisasi, job description dan pusat pertanggungjawaban. Selain itu terdapat pula proses sistem pengendalian manajemen yang meliputi perencanaan strategis, penyusunan anggaran, pelaksanaan dan evaluasi kinerja. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen KPRI-UB menunjukkan hasil optimal sehingga target dapat tercapai.   Kata kunci : Sistem Pengendalian Manajemen, Koperasi
PENGARUH INTELLECTUAL CAPITAL TERHADAP HARGA SAHAM MELALUI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 - 2011 Wijayanti, Puput
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan utama penelitian ini adalah untuk menginvestigasi hubungan antara Intelectual Capital (VAICTM) dengan harga saham melalui kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menguji pengaruh Intelllectual Capital (VAICTM) sebagai variabel independen terhadap harga saham sebagai variabel dependen melalui kinerja keuangan perusahaan (ROE dan EPS) sebagai variabel intervening. Sampel penelitian ini adalah laporan tahunan perusahaan perbankan yang terdaftar di BEI pada periode 2009-2011. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 23 perusahaan perbankan yang telah memenuhi kriteria sampel. Data penelitian dianalisis dengan menggunakan metode path analysis. Hasil dari penelitian ini menemukan bahwa terdapat pengaruh antara Intellectual Capital (VAICTM) dan kinerja keuangan baik melalui ROE maupun EPS. ROE tidak berpengaruh terhadap harga saham sedangkan EPS berpengaruh terhadap harga saham. Penelitian ini juga menemukan tidak ada hubungan antara Intellectual Capital (VAICTM) dan harga saham. Dari penemuan-penemuan tersebut dapat disimpulkan bahwa Intellectual Capital (VAICTM) berpengaruh secara tidak langsung terhadap harga saham melalui kinerja keuangan yang dihitung melalui EPS.   Kata kunci : Intellectual Capital (VAICTM), Harga Saham, ROE, EPS, Path analysis
IMPLEMENTASI PSAK NO. 64 TENTANG PERLAKUAN AKUNTANSI BIAYA EKSPLORASI DAN EVALUASI (STUDI KASUS PADA PT. MEDCO ENERGI INTERNASIONAL TBK.) Oksidea Riveta; Sari Atmini
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Perlakuan akuntansi biaya eksplorasi dan evaluasi diatur dalam PSAK No. 64 yang baru berlaku efektif di Indonesia pada 1 Januari 2012. Tujuan dari penelitian ini adalah untuk menjelaskan dan mengevaluasi implementasi PSAK No. 64 (2011) tentang Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral di PT Medco Energi Internasional Tbk. Untuk mendapatkan pemahaman yang mendalam atas implementasi PSAK No. 64, maka penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan  studi kasus sebagai pendekatan penelitian. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Setelah dilakukan analisis terhadap hasil wawancara dan penelusuran terhadap dokumen perusahaan berupa mutasi Asset Under Construction, penilaian biaya geologi dan geofisika, dan jurnal reklasifikasi biaya pengeboran, diketahui bahwa PT Medco Energi Internasional Tbk belum sepenuhnya menerapkan PSAK No. 64 dengan baik. Perlakuan akuntansi terhadap biaya eksplorasi dan evaluasi yang belum sesuai dengan PSAK No. 64 yaitu mengenai pengakuan biaya overhead eksplorasi, penurunan nilai yang dilakukan pada salah satu blok yang akan dijual, serta penyajian aset eksplorasi dan evaluasi dalam laporan posisi keuangan yang tidak diklasifikasikan berdasarkan sifatnya. Rekomendasi yang bisa diberikan bagi perusahaan adalah (1) sebaiknya perusahaan mulai mengklasifikasikan  aset eksplorasi dan evaluasi berdasarkan jenis biaya yang dikeluarkan pada masing-masing blok agar biaya dapat diklasifikasikan berdasarkan sifatnya (2) membuat metode pengalokasian biaya overhead eksplorasi. Di luar hal-hal yang telah disebutkan sebelumnya, perlakuan akuntansi atas biaya eksplorasi dan evaluasi di PT Medco Energi Internasional Tbk telah sesuai dengan PSAK No. 64. Kata kunci: aktivitas eksplorasi dan evaluasi, biaya eksplorasi dan evaluasi, perlakuan akuntansi.
PENGARUH KUALITAS INFORMASI, KEMAMPUAN INDIVIDU DAN NORMA SUBJEKTIF TERHADAP MINAT MAHASISWA DALAM MENGGUNAKAN INTERNET SEBAGAI SUMBER REFERENSI Monica Jeniestasari Nindia Purbowati; 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 purpose of this study is to test and describe of information quality, individual capability, and subjective norms on affect the students intention in using internet. This research become an interesting  problem because there has not been consistent empirical result. Data of this research is taken through the questionnaire.  This study received 100 responses of S1, S2, S3 students from FEB UB. This research using Updated Information System Succes Model, Kognitif Social Theory,  Technology Acceptance Model (TAM). This research is analyzed by multiple regressions as one of the analysis model. The results indicated that information quality, individual capability and subjective norms positively and significantly affect the students intention in using internet as literature source.Keywords: information quality, individual capability, subjective norms and the  students intention in using internet.
Hubungan Jalur Penerimaan Mahasiswa Baru Akuntansi Terhadap Prestasi Akademik Abdillah Bela Nuswantoro; Unti Ludigdo
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 the relationship between  the university recruitments way for academic achievement of the students during the process of  taking the course. Academic achievement in this study is proxied to the accounting value of the score courses, GPA, and the total credits that have been taken. The population  in this study were students of the Faculty of Economics and Business Brawijaya University class of  2009. The data were drawn from primary data through questionnaires and secondary data from the Recording Faculty of Economics and Business Brawijaya University. Questionnaires were distributed for 150 pieces, but only 130 pieces that fulfill the criteria of the study sample is purposive sampling. This study used analysis of One-Way ANOVA in analyzing research data. Based on the test results of One-Way ANOVA analysis of the questionnaires that researchers get the data it can be concluded that the students are accepted through SNMPTN have high academic achievement, academic achievement of students who received PSB Akademik better academically than students who received the PSB Non-akademik, and there was no significant difference in academic achievement between students who received in SPMK with students who received in SPKS.   Keywords : university recruitments way, GPA, credits, and the value of score accounting courses.
Dampak Pemberian Semen Gresik UKM Award Terhadap Peningkatan Kinerja UKM Binaan (Study Pada Penerima Award Program CSR PT. Semen Gresik ) A.A Raditya Putr W; Unti Ludigdo
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 aimed to see whether the impact of the SME Award Semen Gresik may affect the performance of SMEs assisted, especially the SMEs receiving the award. Improved performance here is the improved performance of the economy as well as social and enverimental  happened to SMEs after receiving the award. The SME research center here is a winner in each category of the competition and the overall winner at the event in Semen Gresik SME award. The categories examined are employment, growth in exports and imports, compliance with the installment obligation and entrepreneurship, administration and compliance with best winners (overall winner). This research uses descriptive qualitative method added the assessment ratio in accordance with the conditions of SMEs. Based on the method of research, the entire SMEs that receive the award has increased performance, both in terms of economic or social and environmental. The rise of the economy have different variants of the value generated while the ratio in terms of social and environmental as well as improvements in a positive performance in the contribution of SMEs. Keywords: SMEs, economic, social and environmental performance, and award.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Ayu Puspitaningrum; Arum Prastiwi
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 study is to find empirical evidence of firm’s characteristics effect on the disclosure of Internet Financial and Sustainability Reporting (IFSR). Firm characteristics are identified as firm size, profitability, leverage, and industry type. The population in this study are all of 429 Indonesian companies listed in Indonesian Stock Exchange (IDX) in period 2011. This study selected 182 companies by using nonprobability random sampling (purposive sampling method). The technique for examining hyphotesis is using logistic regression analysis. The result indicates that firm size, profitability, and industry type influence disclosure of IFSR. In addition, leverage have no effect on the disclosure of IFSR. Keyword:        Internet Financial and Sustainability Reporting (IFSR), firm size, provitability, leverage, and industry type
Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang Angkatan 2009) Lita Permata Sari; Ari Kamayanti
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 aim of this research is to reveal the influence of the effect of the charge of ethics in accounting education as the duty of spiritual inner reflection, ethical issue, discussion, and resolution of ethical case against ethical perceptions of students. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009 currently undergoing an auditing practice and has taken courses in business ethics and professions. The data of this research is taken by using questionnaire as primary data. There were 167 questionnaires given out but only 135 questionnaires which meet the criteria of sampling. This research uses mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research uses simple regression analysis. The result shows that the charge of ethics in accounting education has significant influence on  student’s ethics perceptions with 5% significance tolerance. Keywords: Keywords: Charge ethics, ethical perception
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN Melisa Syahnaz; 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 is aimed to analyze the influence of corporate social responsibility activities to financial performance on banking companies. ROA, ROE and CAR are used as the proxy of financial performance. Public banking companies which are listed in Indonesia Stock Exchange  year 2009-2011 is used as an object of research. Samples in this research are determined by purposive sampling method. The research data is analyzed by using multiple linear regression.  The result shows that corporate social responsibility has positive effect on ROA and ROE. Meanwhile, corporate social responsibility shows no effect on CAR.  Key Words : Corporate Social Responsibility, Financial Performance, ROA,     ROE, CAR
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGEMBALIAN KREDIT PENGUSAHA KECIL PADA PROGRAM KEMITRAAN (Studi Kasus: PT PLN (Persero) Distribusi Jawa timur Area Malang) Anggri Nastiti; 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

This research is aimed to analyze the determinants of loan repayment rate on small medium enterprises that assisted by partnership program of PT. PLN (Persero) Malang. Loan amount, net income, business experience, debitur’s age, family members, education and other income are used as variables of research. This study selects 40 small medium enterprises by using nonprobability sampling (purposive sampling method). These research data were analyzed using crosstabulation and multiple linear regression. The result shows that net income has positive effect on loan repayment rate.   Key Words: PKBL, Coporate Social Responsibility, Net Income

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