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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 218 Documents
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Search results for , issue "Vol 2, No 1: Semester Ganjil 2013/2014" : 218 Documents clear
IMPLEMENTASI CREATING SHARED VALUE PADA PT. NESTLE INDONESIA Syahierdian Wirdamawika Ramadhanny
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan di PT. Nestle Indonesia dengan menggunakan pendekatan kualitatif deskriptif. Penelitian ini bertujuan untuk menganalisis bentuk dari Creating Shared Value, indikator-indikator yang diungkapkan sesuai dengan pedoman pelaporan Corporate Social Responsibility, implementasinya dari segi ekonomi, sosial dan lingkungan dan alokasi dana untuk program CSV yang telah ditetapkan dasar-dasarnya sesuai dengan undang-undang yang berlaku. Metode penelitian yang digunakan adalah dengan observasi dan wawancara langsung terhadap pengungkapan sosial yang ada pada laporan tahunan perusahaan. Kemudian data-data yang diperoleh dipelajari dan disusun sehingga dapat dipergunakan sebagai dasar dalam pembahasan dan pemecahan masalah. Hasil penelitian menunjukkan indikator-indikator dari laporan Creating Shared Value yang diungkapkan sesuai dengan pedoman pelaporan dari GRI G3, mulai dari indikator profil perusahaan dan indikator kinerja pelaporan CSV. Analisa program Gizi, Air dan Pembangunan Pedesaan pada laporan CSV dari aspek ekonomi, sosial dan lingkungan. Terakhir adalah penentuan alokasi dana untuk program CSV yang dikeluarkan oleh perusahaan sesuai dengan Undang-Undang Perseroan Terbatas no.40 tahun 2007 dan Peraturan Menteri Negara BUMN no.Per-05/MBU/2007. Kata kunci      : tanggung jawab sosial perusahaan (CSR), pengungkapan, penerapan perusahaan, nilai perusahaan, Global Reporting Initiative versi 3 (GRI G3)
Eksplorasi Proses Belajar Mengajar Mata Kuliah Etika Bisnis dan Profesi (Studi Kasus pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Muhammad Reza Ar Rizky Madjid; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan  tentang bagaimana proses belajar mengajar  mata kuliah etika bisnis dan profesi.  Metode studi kasus digunakan dalam penelitian ini. Informan dalam penelitian ini berasal dari Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya.  Hasil penelitian ini menunjukkan  bahwa  setelah menempuh mata kuliah etika bisnis dan profesi, mahasiswa  memperoleh pencerahan dan pemahaman yang lebih baik tentang perilaku etis. Walaupun demikian, ditemukan pula bahwa perkuliahan mata kuliah etika bisnis dan profesi yang diberikan di semester enam dipandang masih belum memadai dan perlu untuk dikembangkan.Kata kunci: Pembelajaran etika, Etika Bisnis dan Profesi, Pendidikan Akuntansi
GOOD GOVERNANCE OF KOPERASI WANITA SERBA USAHA “SETIA BUDI WANITA” JAWA TIMUR Devy Sylvia Puspitasari; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research was conducted to understand the implementation of good governance on Koperasi Wanita Serba Usaha  “Setia Budi Wanita”  Jawa Timur. Cooperative is economic organization that based on sense of family. Women’s Cooperative in the present society with the purpose to achieve the welfare of members and society with profesionalism, independent woman, qualified and integrity. This type of research  is  a  qualitative descriptive method. Instruments used in data collection are interviews, observation, and documentation.  The results of the research represent passage of the good governance principles includes of transparency  in the provisioning  information  for administrators, employees, PPL, PJ, members in a transparent and opened, so that every  employee  already  knows  how the  system  that are within  the cooperative principle  accountibility.  While,  the principle  of  responsibility  shown  SBW towards employees by providing a range of benefits, health insurance, safety and social responsibility  to the  society. Then  the principle of  independency  showed nothing intervention from the internal, but external side there is a little ideological and  philosophical  differences  cooperative.  Finally, the  Fairness  principle, shareholders (members) receive equal and fair treatment in the implementation of the RAT and the division SHU, stakeholders of the employees who were recruited based on their expertise, so the company does not discriminate against employees based on racial and establish a system of reward and punishment is fair. Key Word : Cooperative, Good Governance
PENGARUH KOMITMEN KARYAWAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KINERJA PEMERINTAH DAERAH DI KOTA PASURUAN Temasmi Meriem Permatasari; Didied Poernawan A
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this study is to know the influence of employee commitment and internal control system to performance of regional government in Pasuruan City. The population of this study in 25 regional offices with a sample of 75 respondents Research method is quantitative descriptive. Therefore, data collection technique is survey approach. Result of research indicates that employee commitment and implementation government internal control system are positive significant influencing on performance of regional government in Pasuruan City. It is also found that employee commitment and implementation government internal control system have positive correlation and significant influence with performance of regional government in Pasuruan City. The implication of this research is relevant to regional government in Pasuruan City in order to pay more attention to the employee commitment factor and internal control system. Regional government are expected to be more maintain and increase performance of regional government that have implemented in Pasuruan City. Keywords:      employee commitment, government internal control system, performance government of regional
“FAKTOR –FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN” (Studi Pada Perusahaan PROPER yang Terdaftar Di BEI 2010) Elok Harmatil Ummami; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, profitabilitas, porsi saham publik, dan umur perusahaan terhadap pengungkapan akuntansi lingkungan. Data sukunder  diperoleh dari laporan keuangan perusahaan yang terdaftar dalam Bursa Efek Jakarta selama periode 2010. Hasil uji statistik menggunakan model regresi berganda untuk menjawab pertanyaan penelitian dan menguji hipotesis penelitian. Hasil penelitian ini menyimpulkan bahwa variabel leverage dan variabel likuiditas bepengaruh signifikan terhadap pengungkapan akuntansi lingkungan.. Disisi lain, penelitian ini juga menunjukkan bahwa variabel profitabilitas, porsi saham publik dan umur perusahaan tidak menemukan adanya pengaruh signifikan terhadap pengungkapan akuntansi lingkungan. Yang terahir adalah variabel likuiditas yang memiliki pengaruh dominan terhadap pengungkapan akuntansi lingkungan dalam laporan tahunan perusahaan. Kata Kunci: pengungkapan, akuntansi lingkungan, laporan tahunan, leverage, likuiditas, profitabilitas, porsi saham publik, umur perusahaan.
The Use Of DuPont System To Measure Profitability Performance (Case Research Cigarette Company On Listed Indonesia Stock Exchange 2008-2011) Hartoko, Yoga Widya
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to know the trend analysis profitability perfomance byusing DuPont System  in  cigarette  company. The  data  used  in  this research issecondary data. For assessing the perfomance of company financial condition, theresearch used time series analysis. Time series analysis provides the hints on howto evaluate by comparing  the  financial  ratios of  the company from one period  toanother. It could be concluded that there have been different results of profitabilityperformance  in each company. The highest  results from DuPont System for fourconsecutive years from three companies were found in the Corner Indonesia StockExchange  (IDX) Brawijaya University  in Malang obtained PT HM SampoernaTbk.Keywords : DuPont System, Cigarette Company,  Time Series Analysis.
Web-Based Enterprise Resource Planning (ERP) Systems Implementation Analysis at PT. Anugrah Jasa Caterindo Nur Nafiastuti Ristianti; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

ERP systems is an information technology that is designed to integrate and automate all business processes and business functions of a company. This study is aimed at knowing the analysis of ERP implementation by using Qualitative Case Study Research in a catering industry company.  The data used in this study is primary and secondary data. For assessing the performance of ERP systems condition, the study used  descriptive case study. Descriptive analysis is used to gather or to collect in-depth information on ERP systems implemented by PT AJC. It can be concluded that there have been different opinions and responses on ERP systems performance in this company.  The  ERP systems has much supported and facilitated the operational activities of PT AJC but ERP systems has not been fully implemented by PT AJC. It is mainly implemented for its operational activities and  purposes.  As a matter of fact, the implementation of ERP systems for operational activities by PT AJC is considered good, due to the availability of the three basic elements of the system, namely: physical component, human resources, organization, or industry processes.   Keywords : ERP systems, Catering and Service Company, Case Study Analysis.
A COMPARATIVE ASSESSMENT OF FRAUD RELATED AUDITING STANDARDS: SA 316 VERSUS ISA 240 Muhammad Fajar Ismail; Yeney W. Prihatiningtyas
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to describe fraud related auditing standards that applicable in Indonesia, SA 316, and fraud related auditing standards that applicable worldwide, ISA 240. Understanding the similarities and differences of these standards are important for accountants or candidate of accountants who may be assigned to carry out the job related to fraud in various countries.  This study is a descriptive one.  The findings show that although both standards have similarities almost in all aspects of the main themes, the presentations are slightly different, particularly in term of “the tone of the language” (the rhetoric). The rhetoric used by ISA 240 are more straight forward, assertive, and clear than that of SA 316. ISA 240 explicitly emphasized in one of the sub themes about the urgency of professional skepticism, while SA 316 revealed it in a discussion on different sub themes, but both standards are emphasized the importance of professional skepticism.  ISA 240 unequivocally stressed the importance of discussion among team members before and during the audit process; whilst SA 316 did not explicitly and clearly stated similar things.  Finally, ISA 240 stressed the importance of management to carry out its role in the prevention and detection of fraud, while the SA 316 did not clearly state it. Keywords: fraud, auditing standard, SA 316, ISA 240
THE INFLUENCE OF LIQUIDITY, PROFITABILITY, AND LEVERAGE RATIO ON DIVIDENDS PAYOUT RATIO (Empirical Study on Manufacturing Companies Listed in the Indonesia Stock Exchange on the Period of 2009 – 2011) Qurrota A’yuni; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this research is to find out the influence of liquidity, profitability, and leverage ratio on Dividend Payout Ratio in Manufacture companies listed on IDX period 2009-2011. The liquidity ratio is represented by Current ratio, profitability ratio is represented in Return on Investement (ROI), and leverage ratio is represented by Debt to Equity ratio. The data used in this research are financial reports of 13 manufacture companies period 2009-2011 obtained from ICMD. Purposive sampling technique is used in order to get sample which is appropriate with the define criteria. The analysis tool used is multiple linear regression analysis. The result of the research shows that Current ratio, ROI, and Debt to Equity ratio simultaneously have significant influence on Dividend Payout ratio. The result also indicate that partially ROI has positive and significant influence on Dividend Payout ratio.Keywords:  Dividend Payout ratio, Current ratio, Return on Investment, and Debt to Equity ratio
The Role of Internal Audit Function in Supporting Good Corporate Governance Implementation in PT. Astra International, Tbk (Case Study in the Division of Sales Operation Audit) Kharisma K. Viranata
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study  is  aimed to understand the roles of  Internal Audit Function  (IAF), specifically Sales Operation Audit (SOA), in supporting Good Corporate Governance (GCG) implementation based on the result from external reviewers in PT. Astra International, Tbk. Case study was employed as the research method and designed to answer the research questions. The thematic and content analyses were used  for interpreting  the  data. Moreover, the data collection methods were interview, observation and documentation. The findings of this study point out three main roles of IAF, specifically SOA, in supporting GCG implementation, which reviews corporate risk, provides assurance towards corporate control and assists business activities. In reviewing corporate risk, it requires the auditor to identify and control the risk. Then, in giving assurance towards corporate control, the evaluation of internal control is conducted. The last, in assisting the business activity, auditors become the business partner for management. This study has several implications which are classified into theory, practice, and policy. The theoretical implication refers to IAF which has roles  in supporting  GCG implementation which can contribute to the development of science, particularly in the audit disciplines. In the  field of practical implication, GCG nowadays becomes the important part of company and its good performance will indicate  the business sustainability. In addition, Group Audit and Risk Advisory have the key roles which could form them as the important function in Astra. Thus, it is appropriate for them to enlarge their roles for  the achievement of company’s long-term objectives. The last is implication in terms of policy which is appropriate for regulators and standards setters to continue in encouraging the companies in Indonesia to implement the principles of GCG by creating other initiative activities and/or adding up the incentives, such as the rewards, ease of  access,  or other motivational things for the companies. Key words: Internal Audit Function, Good Corporate Governance, PT. Astra International, Tbk.

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