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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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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
PERSEPSI AUDITOR BKM DENGAN PEMAKAI LAPORAN KEUANGAN BKM TENTANG EXPECTATION GAP DALAM HAL INDEPENDENSI, KOMPETENSI AUDITOR, PERAN DAN TANGGUNG JAWAB AUDITOR Fakhrial Firdausy Alhaq
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 purpose  to examine whether or not there’s a significant difference in perceptions between Auditor BKM with  financial statement users in terms of independence, auditor competency, role and responsibilities of auditors. Methods used  in this research is form of  survey methods.  Sampling was  done using purposive sampling technique. The data used  in this research is form of primary data  through a survey  questionnaire that  was  distributed  directly  to the respondents.  Perceptions of respondents measured  from  the answers  to  the questions  in the questionnaire  using  an  interval  size from Likert scale. Validity tests using the  Pearson  Product Moment  Correlation.  Reliability tests  using Cronbach's Alpha technique and Normality tests using Kolmogorov Smirnov One-Sample Test. To test the hypothesis using Independent sample t-test. Based on the results of hypothesis testing showed that the expectation gap between auditors of BKM  with financial statement users in terms of independence,  auditor competency,  role and  responsibilities of  auditors.  Auditor  BKM  have a higher perception in terms of independence, Auditor Competency, Role and Responsibilities of Auditors compared to financial statement users of BKM. Keywords:  expectation  gap,  perception,  auditors,  financial statement users,  independence, auditor competencies, role and responsibilities of auditor.
THE IMPLEMENTATION OF CREATING SHARED VALUE (CSV) AS A REFERENCE FOR CSR DEVELOPMENT BASED ON SOCIAL ENTREPRENEURSHIP (CASE STUDY AT PT NESTLE INDONESIA) Nuruddin Ahmad Dwiputra, SE
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Nestle is multinational company which is very concerned with the quality and usefulness of the product with the creation. One of the main Nestle CSV programs is the Rural Development that aim to improve the quality of life Dairy Farmers. This study aims to understand the implementation of the Nestlé CSV program in rural development sector as a reference to formulate an alternative CSR activities based on social entrepreneurship. This study use a qualitative descriptive method that using two case studies on the Nestle partner namely Jabung Agro Niaga Cooperative and Pujon SAE Cooperative. The data used for this study using primary and secondary data, such as the results of the interviews conducted with the managers of both cooperatives and corporate reports and other publication. This study concluded that Nestle has actually implement the rural Development program to improve the quality of life of dairy farmers. And the success of the Nestle CSV can be used as guidelines for creating another CSR program based on Social Entrepreneurship. Keywords : CSR. Creating Shared Value, Community Development, Social Entrepreneurship
SISTEM PENGENDALIAN INTERNAL PADA PENGELOLAAN PERSEDIAAN DI TOKO TANABANG JILBAB MALANG Gita Apriyandhani
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 penelitian ini adalah mengetahui sistem pengendalian internal pada pengelolaan persediaan yang berjalan di Toko Tanabang Jilbab Malang. Metode penelitian yang digunakan adalah studi kasus. Dengan metode ini, penulis memaparkan fakta-fakta mengenai penerapan sistem pengendalian internal pada pengelolaan persediaan yang berhubungan dengan siklus pembelian dan penjualan barang, kemudian menganalisis dan menginterpretasi data yang diperoleh dengan menggunakan kerangka COSO yang penggunaanya disesuaikan dengan pengendalian internal untuk Usaha Mikro Kecil dan Menengah (UMKM). Teknik pengumpulan data yang dilakukan yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis isi. Peneliti menganalisis hasil observasi dan wawancara dengan melakukan coding dan memoing. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian internal yang dilakukan pada pengelolaan persediaan Toko Tanabang Jilbab Malang masih memiliki kelemahan, oleh karena itu peneliti menyarankan perbaikan prosedur siklus pembelian dan penjualan. Selain itu beberapa kelemahan lainnya antara lain pemilik tidak selalu memeriksa setiap laporan dan catatan yang dibuat oleh pegawai, dokumen (catatan dan laporan) yang digunakan dan dihasilkan masih belum sesuai dengan pengendalian internal yang baik, serta masih terdapat perangkapan wewenang dan tanggung jawab yang dilakukan pegawai. Saran yang diberikan untuk Toko Tanabang Jilbab Malang antara lain menegaskan kembali wewenang dan tanggung jawab masing-masing pegawai, melengkapi dokumen untuk memudahkan penelusuran bukti transaksi, dan penggunaan software untuk mempermudah pengelolaan persediaan barang dagang.Kata kunci: sistem pengendalian internal, pengelolaan persediaan, siklus pembelian, siklus penjualan, dan Usaha Mikro Kecil Menengah.
ANALYSIS OF EFFECT OF ACQUISITIONS ON FINANCIAL PERFORMANCE OF ACQUIRER COMPANIES AND ACQUIRED COMPANIES (Case Study of Companies Listed on the Indonesia Stock Exchange Year 2008-2010) Ika Wikasari; Didied Poernawan Affandy
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 effect of the acquisition on the financial performance of the acquirer and the acquired company after the acquisition done. The population in this study are all public companies listed on the Indonesia Stock Exchange during the years 2008 to 2010. The sample in this study consisted of 8 the acquirer companies and 5 the acquired companies. The financial performance of the company in this study was measured using financial ratios consist of liquidity ratios, activity ratios, leverage ratios and profitability ratios. Tests performed using Paired Samples T test. The results of the analysis of financial ratios on the acquirer and the acquired company indicates that there was no significant difference between the two years before and one year before to one year after the acquisition. From these results we can conclude that the acquisition does not generally have a significant influence on the financial performance of the acquirer and the acquired company are proxied by financial ratios. This was probably due to lack of strategy and lack of experience in acquisition activity. Keywords: acquisition, the company's performance, financial ratios
ANALISIS IS FINANCIAL STATEMENT BASAL FINANCIAL PERFORMANCE ESTIMATION ON PT. BANK NEGARA INDONESIA 1946 (Persero) Plc Aditya Alfianto; 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

Bank health level can be assessed of severally indicator and one of main indicator that made by estimation basic is pertinent Bank financial statement. Base financial statement will get to account a number prevalent financial ratio made by estimation basic increases Bank health. Analisis result financial statement will help to interpretation various relationship  keys and trend who can give judgment basic about Bank success potency at approaching term. Bank management in do its effort is charged for everlastingly look after balance among liquidity preserve that adequately with fairly internal rate of return attainment and saturated capital requirement that is equal to correspond to its instilling type. That thing is needful because in its operation Bank besides do instilling in productive asset as: credit and worth letters, also give commitment and other services For that is done by analysis utilisedding to know bank finance developing via financial performance estimation. To measure corporate finance performance can utilize analisis's tool.Analysis the so called finance. Data analysis tech that is utilized in this research is: and time series method . Observational object in this research covers: (1) consolidation financial position Reportings Periods 2010 until 2012, (2) komprehensif's balance Reporting starts years 2010 until 2012. Data was taken from by publication bank on official website it. There is criterion even tobservational object that includes in this research category is BNI 1946 that have performed RUPS close binds books 2010-2012 and issue financial statements each year with year period basic calendar 31 Desember. Base study result analyses about financial performance estimation by use of finance Ratio on BNI 46 gotten by results: ratio count wholly get good been said / healthy because input even upon specified appreciative standard by Indonesia central Bank or even average banking industry. But then of yielding arithmetic ratio of year goes to year still available ratio which experience tren that despite negative still in good level.   Key Word: Financial Statement, Financial Performance, Financial Ratio.  
ANALISIS POTENSI DAN KONTRIBUSI PAJAK HIBURAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (STUDI KASUS DINAS PENDAPATAN DAERAH KOTA MALANG) Firman Hadi Kusumo Yuwono
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 dari penelitian ini adalah untuk mengetahui bagaimana potensi dan kontribusi Pajak Hiburan terhadap penerimaan Pendapatan Asli Daerah Kota Malang, serta pengaruh dari potensi dan kontribusi Pajak Hiburan terhadap penerimaan Pendapatan Asli Daerah Kota Malang. Adapun metode penelitian yang digunakan deskriptif kuantitatif, yaitu penelitian dengan mengumpulkan data-data, memaparkan dan menjelaskan data melalui angka-angka. Adapun teknik pengumpulan data penelitian ini yaitu (1) studi pustaka, (2) wawancara, (3) observasi, dan (4) dokumentasi. Hasil penelitian ini menunjukkan bahwa potensi Pajak Hiburan di Kota Malang sangat besar dan terus meningkat dari tahun 2008 – 2011. Akan tetapi terdapat selisih yang jauh di atas realisasi penerimaan Pajak Hiburan. Hal ini dibuktikan dengan perhitungan selisih antara realisasi dan potensi penerimaan Pajak Hiburan dari tahun 2008 sebesar 25.15%, tahun 2009 sebesar 15.92%, tahun 2010 sebesar 13.83% dan tahun 2011 sebesar 16.48%. Dari hasil penelitian ini, dapat diambil kesimpulan bahwa potensi penerimaan Pajak Hiburan di Kota Malang belum mencerminkan potensi yang sebenarnya, oleh karena itu Dinas Pendapatan Daerah Kota Malang perlu mengoptimalkan penerimaan Pajak Hiburan agar Pendapatan Asli Daerah juga semakin meningkat.   Kata kunci :PotensiPajakHiburan, KontribusiPajakHiburan, PendapatanAsli Daerah, Kota Malang
PEMERIKSAAN OPERASIONAL ATAS FUNGSI MANAJEMEN SUMBER DAYA MANUSIA UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI PADA PT. BANK RAKYAT INDONESIA (BRI) KANTOR WILAYAH MALANG Michael MAAG Sihombing; Nasi kin
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 melakukan mengetahui dan menganalisis sejauh mana masalah penerapan sistem perekrutan, penyeleksian, pelatihan serta penggajian dan pengupahan yang terjadi di Bank Rakyat Indonesia Kantor Wilayah Malang serta untuk mengevaluasi dan meyakini bahwa aktivitas yang berhubungan dengan prosedur perekrutan, penyeleksian, pelatihan serta pengupahan dan penggajian yang ditetapkan oleh perusahaan telah dilaksanakan dengan efisien dan efektif. Dalam penerapannya Bank Rakyat Indonesia secara umum maupun Bank Rakyat Indonesia Kantor Cabang Malang Kawi memiliki banyak permasalahan ataupun kendala yang dialami terkait dengan pemenuhan kebutuhan tenaga kerja. Hal ini menyebabkan pihak Bank Rakyat Indonesia Kantor Cabang Malang Kawi harus memenuhi kebutuhan tenaga kerja dengan merekrut tenaga kerja outsourcing yang saat ini sedang marak diperbincangkan. Perekrutan tenaga kerja outsourcing tersebut akan berdampak secara langusng terhadap efektivitas dan efisiensi kinerja Bank Rakyat Indonesia secara umum. Selain itu dengan diberlakukannya pemeriksaan operasional atas fungsi sumber daya manusia yang ada di Bank Rakyat Indonesia diharapkan mampu meningkatkan efektivitas dan efisiensi kinerja Bank Rakyat Indonesia secara umum.   Kata kunci: Perekrutan, Penyeleksian, Pelatihan, Penggajian dan pengupahan, Efisien, Efektif, Outsourcing
PENGEMBANGAN MEDIA PEMBELAJARAN AUDIOVISUAL BERBASIS ENTERTAINMENT PADA MATA KULIAH PENGANTAR AKUNTANSI Khoirul Umam Hasbiy
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Purpose of this study was to find empirical evidence of differences in the understanding of the basic concepts of accounting between students who received audiovisual learning method based on entertainment. Against students who do not received audiovisual learning method based on entertainment. The basic concept of accounting in this study limited to accounting cycle for a service company located in the course Introduction of Accounting. The research data is secondary data and analyzed using Independent Sample T-Test. The result showed that there was no difference in the level of understanding of the basic concepts of accounting between students who received audiovisual learning method based on entertainment. Against students who do not received audiovisual learning method based on entertainment. Keywords: theacing methods, instructional media, audiovisual, basic concepts of accounting.
FAKTOR- FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY PERFORMANCE (Studi pada website perusahaan manufaktur terdaftar di Bursa Efek Indonesia tahun 2011) Ken Auva Maulida; Helmy Adam
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 objectives of this research was to examine the influence of leverage ratio, profitability ratio, public ownership proportion, and firm size to the disclosure of sustainability performance on companies website which was listed at Indonesia Stock Exchange until 2011. The population that have been use in this research was all the companies that have been listed in Indonesia Stock Exchange, the research periode of this research was 2011. Sustainability performance measured by sustainability performance disclosure index, based on item indicator from GRI G3 Guideline. Data processing and analysis is based on multiple linier regression model. The result of multiple linier regression analysis indicate that firm size has a statistically significant positive relationship with the disclosure of sustainability performance on company website in the other hand leverage ratio has a statistically significant negative relationship. Profitability ratio, public ownership proportion do not have significant influence. Keyword: sustainability performance disclosure, firm size, profitability, leverage, public ownership proportion
PENGARUH RASIO INDIKATOR TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERBANKAN GO PUBLIC (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode Tahun 2009-2011) Tio Arriela Doloksaribu; 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

Pertumbuhan laba  merupakan  pengukuran  keberhasilan bank dalam memenuhi kepatuhan atas kesehatan bank. Di Indonesia, penilaian tingkat kesehatan bank ditinjau melalui CAMELS dan digantikan oleh RGEC. Penilaian Kesehatan tidak terlepas dari penggunaan rasio keuangan. Penelitian ini bertujuan untuk menguji pengaruh variabel rasio indikator tingkat kesehatan bank terhadap pertumbuhan laba perusahaan perbankan  go public. Populasi dari penelitian ini adalah semua perusahaan perbankan yang terdaftar di BEI pada tahun 2009-2011. Total sampel penelitian adalah 23 perusahaan perbankan yang ditentukan melalui  purposive sampling. Variabel independen penelitian ini adalah CAR, NPL, NIM, BOPO, dan LDR. Variabel dependen penelitian ini adalah pertumbuhan laba. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan model regresi berganda.  Hasil penelitian menunjukkan bahwa variabel CAR, dan NPL berpengaruh positif signifikan terhadap pertumbuhan laba. Variabel, NIM, BOPO, dan LDR, tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata Kunci:  rasio indikator tingkat kesehatan bank, CAR, NPL, NIM, BOPO, LDR, pertumbuhan laba

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