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 391 Documents
 14   15   16   17   18 
Search results for , issue "Vol 2, No 2: Semester Genap 2013/2014" : 391 Documents clear
The Implementation of Household Accounting in Families Owning Micro Scale Businesses Arief Prima Raharjo; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.289 KB)

Abstract

Household accounting is not a new discipline there are a lot of researchabout household accounting outside Indonesia. Although a lot of research abouthousehold accounting outside Indonesia but in Indonesia only little research abouthousehold accounting are published, particularly household accountingimplementation in conjugal and extended family owning micro scale businesses.This research purpose is to explain how the implementation of householdaccounting in conjugal family and extended family owning micro scale businessesusing interpretive paradigm. The results of this research are in conjugal familyowning micro scale business they implement household accounting but there is adifferent about accounting in the business. In extended family owning micro scalebusiness household accounting is implemented in the family but it is contrary withthe business. Another interesting finding is wives are trusted by husbands fordisposable and small nominal goods like household appliances, and vegetables butfor goods with big nominal and have long term economic age like refrigerator,motorcycle, and car, husbands involve in decision making. Values exist inhousehold accounting practice are: trust, not redundant (mubazir), religious,preventive, halal, visionary, effective, and efficient.Keywords: Household Accounting, Family Accounting, Conjugal Family,Extended Family, Micro Scale Business, Interpretive
THE ANALYSIS OF RISK MANAGEMENT STRATEGY IN GOLD FUTURES MARKET Agustin Wulan Ningrum
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.281 KB)

Abstract

This research has the purpose toanalyze the risk management strategy by using technical theory in risk management to reduce losing in transaction of gold futures market. This study uses descriptive qualitative analysis to explain risk management in futures trading and the collecting of data use observation and documentation. The result of risk management has concluded that a futures trading has 5 strategies. The first strategy is CutLoss, strategy to stop loss in Loco London Gold trading. The second one is switching, method to open new transaction after using “cut loss” strategy in gold futures market. The third strategy is Locking or we also called hedging that this method has purpose to save capital from bigger lost with two transaction in controvert position. The fourth strategy is double cover, the same with locking / hedging, but double cover strategy is open position again with true position in gold market. The last strategy is average, this method is repeat the same transaction with the first transaction. So, futures trader should know these strategies before running transaction of gold futures market.Key word:risk management, riskstrategy, futures market, gold futures market
SUSTAINABILITY REPORTS COMPARISON BETWEEN PT HOLCIM INDONESIA TBK AND PT INDOCEMENT TUNGGAL PRAKASA TBK Evanti Firstadea
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.048 KB)

Abstract

This research are aimed to understand the sustainability reports of PT Holcim Indonesia Tbk and PT Indocement Tunggal Prakasa Tbk, and to determine whether they are in accordance with GRI G3.1. The researcher also compared the sustainability report of those companies to know which one is more in accordance with GRI G3.1. This research applied Qualitative Comparative Analysis (QCA) to interprete the content of sustainability reports of the companies.   This analysis focused on  the six indicators, namely  Economic indicator (EC), Environmental indicator (EN), Labor Practices and Decent Work indicator (LA), Human Rights indicator (HR), Society indicator (SO), and Product Responsibility indicator (PR).  The data collection techniques used  in this research are the documentation and literature study.  By comparing sustainability reports issued by the companies toward the guidelines issued by GRI, it is found that PT Holcim Indonesia Tbk has fully fulfilled 24% core indicators and 28% additional indicators, and the company has  also partially fulfilled 76% core indicators and 72% additional indicators. Meanwhile, PT Indocement Tunggal Prakasa Tbk has fully fulfilled 38% core indicators and 43% additional indicators, and the company has also partially fulfilled 62% core indicators and 57% additional indicators. From the results compared to the application level requirement, it shows that PT Holcim Indonesia Tbk achieves grade C while PT Indocement Tunggal Prakasa Tbk achieves grade B. This research confirms that the sustainability report of PT Indocement Tunggal Prakasa Tbk is more in accordance with GRI G3.1 guidelines than PT Holcim Indonesia Tbk. Key words:  Sustainability report, GRI, PT Holcim Indonesia Tbk, PT      Indocement Tunggal Prakasa Tbk
THE IMPLEMENTATION OF CREATING SHARED VALUE (CSV) AND ITS IMPACT ON COMPANY’S PERFORMANCE Tyas, Fatma Hartining; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.15 KB)

Abstract

The objective of this research is to analyze the implementation of CSR  toward  company’s  performance.  The CSR  is  represented  by  CSV (Creating Shared Value) and the company’s performance  is represented by  financial performance, human resource, and corporate  image.  This study employs interview as the source of primary data and company’s  report  and  publications  as  the  secondary  data. The findings  of the  study  reveals  that CSR activities  have impact toward  the  company’s performance  as shown by the  three indicators,  consisting of  financial performance, corporate image, and human resource.  From this study, it can also be concluded that the CSV activities undertaken by PT PKG a positive impact and significant enough to company performance. This is evidenced by the increasing ratio of a company's financial year, but it also PT PKG experienced  an increase in sales of their products,  it is because the PT PKG has a good image in the public  perspective. And human resources owned by PT PKG have increased as more and more human resources really have the expertise as required by the company in carrying out its activities.Keyword: CSR, CSV, and company’s  performance
VALUE RELEVANCE OF MANDATORY DISCLOSURE EMPIRICAL STUDY IN INDONESIAN PUBLIC COMPANIES Abdul Hafizh
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.696 KB)

Abstract

The objective of this study is to investigate the value relevance effects of mandatory disclosure in measuring firm value in Indonesian public companies. This study uses price model, i.e. stock price as a firm value. Value relevance is measured by earnings per share and book values per share,while mandatory disclosure is measured by index disclosure. The value relevance effect of mandatory disclosure is measured by relating variable earnings per share and book values per share with index disclosure. Regression analysis on sample of 219 firm-years from 2011 to 2012 is employed to test the hypothesis. Those samples are taken from Indonesian Stock Exchange (IDX) in all sectors. The result of the present research shows that mandatory disclosure decreases the relevancies of earnings per share. Meanwhile, mandatory disclosure is increasing the relevancies of book value per share. Keyword:   Value relevance, earnings per share, book value per share, stock price, mandatory disclosure.
THE IMPACT OF COMPUTER ANXIETY, PERSONAL INNOVATIVENESS IN INFORMATION TECHNOLOGY, AND COMPUTER EXPERIENCE ON COMPUTER SELF-EFFICACY Bentarani Suwardi; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.887 KB)

Abstract

This study aims  to  analyze the relationship between  computer  anxiety, personal  innovativeness  in information technology,  and  computer experience on computer self-efficacy as well as the relation between personal  innovativeness  in information technology and computer experience with computer anxiety, and  the level of computer anxiety based on gender for accounting students. The research is  in the domain  of  information  technology  and  humanistic  viewpoint  on personality traits based on social cognitive theory.It is  quantitative  research  using  primary data  from  116 respondents  of accounting students with 71% female. The survey questionnaires are distributed to 302 students of accounting directly at the end of the class, which are collected for one month.The results of the research data and hypothesis testing using  Structural Equation Modeling  (SEM) based on  Partial  Least  Squares (PLS) and  Social Science Statistical Package (SPSS) shows that computer anxiety (ANX) has direct negative effect  to computer self-efficacy (CSE),  personal innovativeness  in information technology  (PIT) has direct positive effect  to computer self-efficacy (CSE), and personal innovativeness in  information technology  (PIT)  and computer experience  (CEX)  has  direct  negative  effect  to  computer anxiety (ANX), and computer anxiety (ANX) average  level of female  is higher  than  that of male.
Risk Assessment Of Loan Pricing (A Case Study at PT. Bank Rakyat Indonesia Malang Kawi Branch Office) Rizki Ramadhan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.143 KB)

Abstract

The tight competition in banking sector has stimulated banks to initiate breakthrough by providing a wide range of banking products and facility to their customers. This undeniably effects the assessment of loan pricing and credit risk. The purpose of this study is to understand the methods used by a bank in loan pricing and credit risk analysis. In addition, this study is aimed to find out whether the effect of the magnitude of inherent risks have a role in determining the credit interest rate. This research employs descriptive qualitative as the research method in which the object under study is PT. Bank Rakyat Indonesia Malang Kawi Branch Office. This study focuses on the process of credit retail realization, specifically on credit risk assessment. Based on the analysis, the findings show that PT. Bank Rakyat Indonesia uses two methods in the analysis of credit  risk. The methods are 5C’s and Credit Risk Rating  (CRR).  It was found that the implementation of the methods were in line with the Basel Principles formulated by the Basel Committee on Banking Supervision. Credit analysis process is also used by the bank as a reference in determining lending rates. Keywords: Credit Bank, Loan Pricing, Credit Risk, Credit Risk Analysis.
AN ANALYSIS ON INTERNET-SUPPORTED ENVIRONMENTAL REPORT USING THE APPROACH OF MEDIA RICHNESS THEORY (Study on Mining Companies Registered in BEI) Muhammad Gilang Ilma; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.349 KB)

Abstract

Mining industries are business entities that are highly sensitive towards environmental issues. The industries are expected to communicate the corporate environmental information to general stakeholders. The industries use internet as a medium for corporate communication. This study is aimed to  find out the extent of the potentials of the internet utilization as a communication media for environmental report conducted by  public mining companies in Indonesia. The study uses qualitative research method by conducting a media richness theory analysis.  The findings of this study indicate that currently, the potential of the web is not fully  utilised by companies for environmental communication.  Beneficial features of the internet to enhance the quality of corporate environmental communication process are still not been used by companies. Websites are more focused in maximizing internet features to communicate financial information to shareholders. Keywords: Mining, Communication, Environmental, Internet
The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on Revenue Cycle Eldon Darmatatya Andrianus; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.068 KB)

Abstract

The objective of this study is to analyse AIS of PT. Indostar Building Material (IBM) in terms of the sales division and provide the new design of accounting system in order to minimize the number of threats in PT. IBM. In spite of getting a deep understanding to the AIS of PT. IBM, therefore Content Analysis was implemented in narrative way. After analysing the revenue cycle in PT. IBM, it is found that there are ineffective and inefficiency in the system. Hence, a new and applicable design of the AIS in terms of the sales division is presented in this study. Keyword: Accounting Information Systemn, Financial performance, Segregation of duties, Revenue cycle
THE EFFECT OF SERVICE QUALITY ON CUSTOMERS’ SATISFACTION: With Ethnicity as Dummy a Variable (A Study on PT. Bank Rakyat Indonesia (Persero) Tbk. Pasuruan Branch) Ramadhanif Condro Wibowo; Sunar yo
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.414 KB)

Abstract

This research aims at examining the effect of Service Quality and the existing Ethnicity on the Customer Satisfaction at PT. Bank Rakyat Indonesia (Persero) Tbk. Pasuruan Branch. The relationships are observed by conducting the F test and t test with ethnicity as Dummy Variable. The nature of this research itself is as an explanatory research since it is aimed to explain the correlation of some fixed variables. The samples of this research are customers of PT. Bank Rakyat Indonesia (Persero) Tbk. Pasuruan Branch. Sampling technique used is the Quota Sampling. Furthermore, the data obtained through distributed questionnaires are examined by using Validity Test, Reliability Test, and Classical Assumption Tests. The completion of several tests above lead to the data analysis which utilizes Multiple Regression Analysis. Multiple Regression Analysis results show that there is simultaneous effect of Service Quality and Ethnicity on Customer Satisfaction. Partial test proves only Responsiveness, Assurance, Empathy, Tangibles, and Ethnicity have significant effect on Customer Satisfaction while the Reliability does not. In addition, the findings reveal that each ethnic of Javanese, Madurese, and Chinese possess different level of satisfaction. The last test of Dominant Test proves that Empathy has the most influential effect on Customer Satisfaction. Keywords: customer satisfaction, service quality, ethnicity.

Page 16 of 40 | Total Record : 391

 14   15   16   17   18 

Filter by Year

2013 2014


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