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INDONESIA
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
“ PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2011)”. Anggelarsih Imandayu Ismanegara; Bambang Purnomosidhi
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 pengaruh  kinerja keuangan  terhadap harga saham menggunakan metode  Economic Value Added  (EVA) dan Market Value Added  (MVA)  pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan sampel menggunakan purposive sampling method, dari dua ratus enam puluh perusahaan manufaktur yang terdaftar di BEI pada tahun 2010-2011, hanya diambil  lima puluh sembilan  perusahaan  sebagai sampel penelitian.  Variabel dependen  peneltian ini  adalah harga saham, sedangkan variabel independen nya adalah  Economic Value Added  (EVA) dan Market Value Added  (MVA).  Metode analisis data dilakukan menggunakan analisis regresi berganda.  Hasil penelitian  menggunakan uji t  menunjukkan bahwa, EVA  (Economic Value Added) tidak berpengaruh terhadap harga saham, sedangkan MVA  (Market Value Added) berpengaruh positif terhadap harga saham. Hasil penelitian menggunakan uji F menunjukkan bahwa,  secara simultan EVA  (Economic Value Added)  dan MVA  (Market Value Added)  berpengaruh terhadap harga saham. Kata kunci : Economic Value Added (EVA), Market Value Added (MVA), dan Harga Saham.
PENGARUH PENETAPAN SASARAN DAN SISTEM REMUNERASI TERHADAP KINERJA PEGAWAI ORGANISASI SEKTOR PUBLIK (Studi pada Kantor Pelayanan Perbendaharaan Negara di Jawa Timur) Edy Suprianto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pengaruh Penetapan Sasaran dan Sistem Remunerasi terhadap Kinerja Pegawai Organisasi Sektor Publik (Studi pada Kantor Pelayanan Perbendaharaan Negara di Jawa Timur). Penelitian ini bertujuan untuk mengetahui tentang pengaruh penetapan sasaran dan sistem remunerasi terhadap kinerja pegawai pada organisasi sektor publik. Penelitian dengan metode kuantitatif ini dilakukan terhadap responden para pegawai KPPN di Jawa Timur. Data diuji menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa penetapan sasaran berpengaruh secara parsial terhadap kinerja pegawai. Ini dapat diartikan bahwa penetapan sasaran memberikan kontribusi yang signifikan dalam upaya peningkatan kinerja pegawai. Sementara itu, sistem remunerasi secara parsial tidak berpengaruh terhadap kinerja pegawai. Ini menunjukkan bahwa sistem remunerasi yang diterapkan belum efektif sehingga tidak mampu memberikan kontribusi yang signifikan dalam upaya peningkatan kinerja pegawai.   Kata Kunci: penetapan sasaran, sistem remunerasi, dan kinerja pegawai.
STUDI KOMPARATIF TENTANG NILAI PERUSAHAAN DAN PROFITABILITAS BERDASARKAN KINERJA SOSIAL Siti Madaniah; Rosi di
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Many private corporation now develop their performance based on Corporate Social Responsibility (CSR). CSR practices are no longer treat as a cost but as an investation of those corporate. Management believed that corporate sustainability would be much more saver if they put the concern on social and environmental dimensions, alongside with consumer believe on socialy responsible corporate. Some study have proved this trend that the higher social performance corporate tend to show the higher corporate value. This research is a descriptive quantitative, using comparative paradigm. Paired sampel t-test statistical analisys used to analize the data. Sampel employ for this analisys are participant corporate of ISRA treated as two different group consist of award winner (8 corporate) and non award (8 corporate). The result of this research indicate that: 1) the differences was significantly exist between two group based on corporate value and 2) the differences wasn’t significantly exist between two group based on profitability.   Keywords:       social performance, corporate value, profitability, Indonesia Social Responsibility Award (ISRA)
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN KREDIT PADA KPRI UNIVERSITAS BRAWIJAYA MALANG Herlina Vanessa Vitaradiaz
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 untuk mengetahui tentang penerapan sistem pengendalian intern penjualan kredit di KPRI-UB, kendala yang dihadapi oleh KPRI-UB, dan memberikan rekomendasi atas permasalahaan kepada KPRI-UB. Jenis penelitian yang digunakan penulis adalah kualitatif deskriptif dengan metode analisis yang digunakan dari COSO. Berdasarkan hasil penelitian yang dilakukan penulis, dapat disimpulkan bahwa penerapan sistem pengendalian intern untuk penjualan kredit di KPRI-UB sudah baik, namun ada celah dalam sistem ini yang dapat menjadi kendala di kemudian hari. Adapun kendala yang penulis temukan, antara lain: mudahnya bagi KPRI-UB dalam memberikan otorisasi penjualan kredit dan lama angsuran pembayaran piutang ditentukan sendiri oleh anggota KPRI-UB. Sedangkan untuk penerapan sistem pengendalian intern untuk pembayaran dan pelunasan piutang anggota di KPRI-UB juga sudah baik. Dimana pembayaran dilakukan dengan sistem pemotongan gaji. Namun, kemungkinan keterlambatan dalam membayar piutang, terjadinya penunggakan piutang oleh anggota, dan gaji anggota yang tidak mencukupi untuk membayar piutang merupakan hal-hal dapat mengakibatkan kemungkinan terjadinya piutang yang tak dapat ditagih di kemudian hari. Kata Kunci : Pengendalian intern, penjualan kredit, koperasi
ANALISIS SWOT SEBAGAI DASAR PERUMUSAN DAN PENERAPAN STRATEGI PADA PERUSAHAAN (Studi Kasus di Telkom Malang) ani, Erwi; Sudarma, Made
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 the internal and external conditions faced by Telkom Malang as the basis for determining the appropriate strategic alternatives for the company. Conditions include the company's internal strengths and weaknesses. While external conditions include the company's opportunities and threats. The method used in this research is descriptive qualitative case study approach. Primary and secondary data is processed to gather information about the strengths and weaknesses and the opportunities and threats of the Telkom Malang. The information obtained was processed using EFE Matrix, IFE Matrix, SWOT Matrix, IE Matrix, and QSPM Matrix. From the analysis of EFE and IFE, EFE matrix Telkom Malang has a total score of 2.758 while IFE matrix Telkom Malang has a total score of 3.022. Position in IE quadrant matrix determined from the total score of IFE matrix as the x-axis and the EFE total score as the y-axis matrix. From the results of this analysis, the position of Telkom Malang is in quadrant IV. This position indicates Telkom Malang in a position to grow and develop (grow and built). The strategy could be applied include intensive strategy (market penetration, market development, and product development) or integrative (backward integration, forward integration, and horizontal integration). Based on the analysis of the matrix QSPM, Telkom Malang can use market penetration strategy. This strategy is considered the most appropriate strategy to be made by Telkom Malang in the face of environmental changes that occurred.   Keywords: SWOT analysis, strategy formulation, strategy implementation
THE RHETORIC IN CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING : A FRAME ANALYSIS ON SUSTAINABILITY REPORTING OF PT. INDOSAT Tbk. Elok Rahmawati
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 increasing of environmental consciousness is followed by the increasing of Sustainability Reporting disclosures which is used by company for reporting Corporate Social Responsibility (CSR) activities. Unfortunately, as profit oriented organizations, many companies have special aims while doing CSR programs, such as for avoiding tax, for violating laws, or sometimes for enhancing corporate reputation only. It can be seen that in Indonesia, the increasing of Sustainability Reporting disclosures does not followed by the environmental preservation. As a big company, ofcourse Indosat needs to report their activities, especially their CSR activities through the Sustainability Reporting. The successfulness of Indosat’s Sustainability Reporting is undeniable because they got many awards from this reporting. According to Luks (1998), actually everyone who produces sentences (written or oral), employs rhetoric. Therefore, this research intended to find what is the motivation of Indosat to disclose Sustainability Reporting. Frame analysis is used to analyzing the rhetorical data. Primary data sources are Indosat’s Sustainability Reporting 2009, 2010 and Indosat’s Annual Report 2011. Then, it is compared with the theories, news, and previous researches to find the truth. The implementation of Indosat’s CSR programs have a good assesment from their stakeholders. Based on the constitution, Indosat have not yet proven to be involved in law violation. Likewise in tax avoidance cases. However, it seems that corporation is always reduce expense, and tax is a great expense. Moreover, the profit which is allocated for CSR programs as much as approximately 1% up to 2% seems too small, although there is no certain standard which is stated by the constitution. Keywords : Rhetoric, Frame, Corporate Social Responsibility, Sustainability Reporting, Indosat
THE INFLUENCE OF FINANCIAL PERFORMANCE ON COMPANY’S IPO PRICE Rani Wulandari Lestari
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 explains about the effect of financial ratios (Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE)) on company IPO price Sampling method used is the census method that generates the sample of 36 companies that conduct Initial public Offering (IPO) on Indonesian Stock Exchange (IDX) in the period 2009-2011. Partially, the results of this study explains that the independent variables have a significant influence on IPO’s pricing are NPM, ROI and but simultaneously, the three independent variables have a significant influence om initial stock price. The high NPM, ROI and ROE showed that the company's financial performance runs very well, which can increase the interest of investors and the price of IPO when the company is going to do goes public. Key Word: IPO’s price, NPM, ROI, ROI
GOVERNANCE PROCESS IN PT. PUPUK KALIMANTAN TIMUR: A SEARCHING MEANING OF GOOD CORPORATE GOVERNANCE Evi Malinda
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 a case study conducted on a private company in Indonesia which is predicated as a company with the best good corporate governance in 2007, 2008, 2009, 2010, and 2011 respectively. In the number of cases of failure to implement the good corporate governance, on the contrary, PT. Pupuk Kalimantan Timur has shown their successful in implementing their good corporate governance. It certainly attracted the public attention, especially for the author of this research to know directly how the governance process in PT. Pupuk Kalimantan Timur encountered certain excellences and constraints. This research also tries to interpret the meaning of good corporate governance in their governance process to discover the uniqueness of PT. Pupuk Kalimantan Timur which believed as one of success key of PT. Pupuk Kalimantan Timur in implement their good corporate governance. The results of this research shows if PT. Pupuk Kalimantan Timur certainly has almost implemented all good corporate governance principles well, has some excellence and constraints, and also has a uniqueness in translating  or interpreting the meaning of good corporate governance. Keyword: governance process, excellences, constraints, the meaning of good corporate governance, uniqueness
THE EFFECT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS AND BOOK VALUE Himma Putri Sholihah
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Earnings and book value are commonly used as the basis for firm valuation. However, the reliability of earnings which affected by earnings management may affect accounting informations’ relevance in determining firm value. This thesis investigates the link between earnings management and firm valuation by assessing the impact of earnings management on the value-relevance of earnings and book value. This study estimates discretionary accruals using the Modified Jones model with ROA (Kothari, 2005) as earning management proxy. The population in this research is manufacturing companies listed on Indonesia Stock Exchange 2009-2011 period. Samples are selected using Purposive Sampling Method. From samples selection, 108 indicated earnings management firms (higghest discretionary accruals) and 108 non-indicated earnings management firms (lowest discretionary accruals) are obtained. Hypothesis 1 test result shows that earnings and book value affect stock price. It proves that earnings and book value are value relevant. Hypothesis 2 test result shows that earnings management reduces the value-relevance of earnings and book value. It is due to the decrease of accounting information reliability. This link between the integrity of accounting information and its usefulness to market participants supports the need for ongoing regulatory activity and management policy as well as educational program to improve the integrity of financial reporting process. Keyword: earnings management, discretionary accrual, value-relevance, earnings, book value, stock price
ANALYZING THE INFLUENCE OF INTERNAL CONTROL SYSTEM AGAINTS ETHICAL BEHAVIOR OF EMPLOYEE (Case Study on PT. Japfa Comfeed, Tbk) Riswan Pramono; 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

Keywords: Internal Control, Ethical behavior, employee behavior, company behavior The Purpose of this study is to analyze and explain the effect of Internal control system in company on the effect of the employee ethical behavior. The researcher is motivated to do a study on the company internal control system is because the control of the company internal control are really effected on the employee behavior because the internal control are as the control of the company in doing proper ethics in the workplace or vise versa if the internal control are bad also will makes the employee easier to do unethical thing. The samples of this research are PT. Japfa Comfeed Indonesia. Tbk. Writer analyze how the internal control of this company well implement by the employee and how the ethical of the employee doing their works. This research is explanatory research, which is research that explains the causal relationships between variables through hypothesis testing and simple linear regression analysis to measure the effect of Internal Control on ethical behaviors. Simple regression analysis is used to determine whether Internal control which is the independent variable are able to measure the Ethical behavior as the dependent variable. Based on Simple linear regression analysis, simultaneously, all independent variables significantly affect Ethical Behavior. But partially, because of the big areas of ethical behavior internal control only affecting not all of the employee ethics. There are probably some other variables that can effecting ethical behavior.

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