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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 597 Documents
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Search results for , issue "Vol 3, No 2: Semester Genap 2014/2015" : 597 Documents clear
Studi Etnometodologi Etika Akuntan Jawa dan Implikasinya Terhadap Kode Etik Akuntan Indonesia Nabila Sari Ainina
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Studi ini bertujuan untuk mengetahui bagaimana budaya Jawa diaplikasikan dalam kehidupan seorang akuntan dan implikasinya terhadap pelaksanaan Kode Etik Akuntan Indonesia. Studi ini  menggunakan etnometodologi untuk menganalisis indeksikalitas, akuntabilitas dan  refleksivitas etika akuntan Jawa dengan narasumber Senior Auditor di Kantor Akuntan Publik Made Thomas Dewi dan akuntan di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Pemerintah Kota Malang. Studi menemukan bahwa peran orangtua yang begitu kuat dalam membentuk karakter akuntan Jawa, filsafah Jawa ojo dumeh dan alon-alon asal kelakon, serta pengaruh bahasa Jawa kromo dalam kehidupan akuntan Jawa.  Kata kunci: etnometodologi, etika akuntan, ojo dumeh, alon-alon asal kelakon, boso kromo
Pengaruh Store Atmosphere dan Teman Berbelanja Terhadap Keputusan Pembelian Impulsif Pada Konsumen Fashion (Studi Kasus Pada Distro Inspired27 Malang) Kharishmasalam Phasa Umang Lukito
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The competiton of indie clothing business at Malang is flourishing. So many company that flourish make the competition getting tougher so turn the company to show their exellence and better capability with many marketing strategies, one of those is  create  the  store  environment  that  is  comfortable  and  pleasant  for  visitors. Environment can be divide into physic environment that is store atmosphere and social environment that is shopping friend. This research has a purpose to knowing and analyze the store atmosphere and shopping friend to impulse buying decision of garment consumer at Inspired27 store Malang, either simultaneously or partially and to find wich variable who has the dominant influence. This research type is  explanatory research wich explain about casual relation between variables by hypothesis test. This research use 100 respondents of Inspired27 consumer as sample with purposive sampling tech. Tech that used to collect the data is questionnaires, literature, and browsing the internet. Test equipment used to test the research instruments such as validity, reliability, and classical assumption. Furthermore, hypothesis testing was performed using the F test and T test. From the analysis of data using multiple linear regression, which can be obtained beta coefficient indicates the dominant influence variables. From the results of hypothesis testing, it can be concluded that the variable store atmosphere and shopping friends simultaneously have a significant influence on the impulse buying decision of Inspired27 Malang consumer. Variable store atmosphere and shopping friend partially have a significant on the impulse buying decision of Inspired27 Malang consumer. The variable that have dominant influence on the   impulse buying decision of Inspired27 Malang consumer is variable store atmosphere.   Key words: store atmosphere, shopping friend, impulse buying decision
FACTORS AFFECTING THE MOTIVATION ON INTEREST STUDENTS TO PARTICIPATE AN ACCOUNTING PROFESSION EDUCATION (Empirical Study on Accounting Students in Four State University Est Java) Puspita Nurindah Dewi; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed to determine the factors that affect the interests of accounting students at four State University in East Java to follow PPAk. The variables used are quality motivation, career motivation, economic motivation, achievement motivation, and awards / recognition motivation. The population in this research is a student majoring in Accounting S1 2011 wich is still active in four State University in East Java. Samples used in this research is 363 respondents. In the research data used primary data obtained from questionnaire. The method used in this study is a survey method. Data were tested by using SmartPLS ver. 2.0 M3. The results of this research shows that the career motivation, achievement motivation, and awards/recognition motivation have a significant influence toward the interest of accounting students to follow an PPAk. While quality motivation and economic motivation has no significant influence toward interest of accounting students to follow an PPAk.  Keywords : Quality Motivation, Career Motivation, Economic Motivation, Achievement Motivation, Awards/Recognition Motivation, Interest, Accounting Profession Education
“THE INFLUENCE OF SERVICE MARKETING MIX ON SMARTFREN CUSTOMER LOYALTY (Study on Brawijaya University Student as the Smartfren Customers)” Dhiya Nur Annisa; Mintarti Rahayu
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The Purpose of this research is to examine the effect of Marketing Service Mix (7Ps) Product, Price, Place, Promotion, People, Process and Physical Evidence on Customer Loyalty at Brawijaya University as a Smartfren customer. In order to know the relationship that occur among the independent variable (Product, Price, Place, Promotion, People, Process and Physical Evidence) on customer loyalty the regression analysis, F test and T test were conducted. This research is exploratory research, in accordance with its purpose to explain the correlation and relation of some variables. Population and samples in this research is Brawijaya student as customers of PT Smartfren Telecom, Tbk.  The sampling technique is purposive sampling and the research instruments were tested using the validity test, reliability test and classical assumption test. The hypothesis testing was using the F and T test to analyze the data to be used in multiple regression analysis. Multiple regressions showed that simultaneously, marketing service mix had significant effects to customer loyalty. While partially tested, the variable of marketing service mix had no significance effect on customer loyalty, only variable price, promotion and physical evidence has significance influence partially toward to customer loyalty in use mobile data product of PT. Smartfren Telecom, Tbk. Keywords: customer loyalty, marketing service mix (7Ps)
ANALISIS KEMISKINAN NELAYAN PERIKANAN TANGKAP DI PANTAI SENDANG BIRU KABUPATEN MALANG, JAWA TIMUR Yusfi Ikrima Ariyanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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When we talk about poverty, it becomes complicated and up until now to the present reducing to reduce the level of poverty is very difficult. Especially with Indonesia which is a maritime country, but the level of poverty in coastal areas is still fairly high. It has also been experienced by fishermen at Sendang Biru  Beach Malang that have a high potential for fisheries. Thus study aims to analyze why poverty rate is still quite high in the area of ​​marine potentials. This paper views poverty from two perspectives: the perspective of economic and non-economic. There are two groups of fishermen in Sendang Biru Beach: local fishermen and entrants fisherman. The research shows that entrants fisherman has more excellence in terms of technology, capital ownership, organization managing and social capital compared to local fishermen. But, both of them has an equal chance in terms of market acces. So, local fishermen have difficulties to develop, especially with consumption and distribution pattern which complicates local fishermen. Keyword: poverty, fisherman,
Kajian Maqashid Syariah pada Pedagang di Pasar Kidul Bangil Khoiroz zadittaqwa
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini berisi tentang kajian maqashid syariah pada pedagang di Pasar Bangil. penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data berupa observasi, dokumentasi dan wawancara mendalam dengan para  pedagang Pasar Bangil serta pegawai kantor Dinas Pasar Bangil. Data yang didapat selanjutnya diolah melalui beberapa tahap yakni, pengumpulan data, reduksi data, penyajian data dan terakhir yakni penarikan kesimpulan. berdasar data yang diperoleh, pedagang di Pasar Bangil memiliki pemahamanyang baik terhadap penjagaan kelima unsur maqashid syariah. Penjagaan terhadap agama dilakukan dengan baik oleh para pedagang, terutama dalam memenuhi kewajiban shalat. Pemenuhan akan makan dan minum demi terjaganya eksistensi jiwa juga dipenuhi dengan baik  oleh pedagang. Penghindaran diri terhadap barang yang merusak akal demi menjaga akal juga telah terpenuhi. Begitu pula dengan penjagaan terhadap keturunan. Dalam menjaga harta terutama dalam hal berdagang, di Pasar Bangil tidak terdapat jenis barang, jenis usaha  maupun cara berdagang yang dilarang dalam Islam. Sehingga dapat disimpulakan pedagang Pasasr Bangil telah memenuhi maqashid syariah dan menghindari perdagangan terlarang menurut Islam demi tercapainya kesejahteraan dunia dan akhirat (falah). Kata kunci: pedagang, maqashid syariah, pasar.
PENGARUH SIKLUS MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia) Roro Anindita Widyastuti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh siklus modal kerja terhadap profitabilitas perusahaan.Variabel independen dalam penelitian ini adalah periode konversi persediaan, periode penerimaan rata-rata piutang, dan periode penangguhan hutang.Variabel dependen dalam penelitian ini adalah profitabilitas yang diukur dengan return on total asset. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian eksplanatori.Teknik sampling yang digunakan dalam penelitian ini adalah metode sensus dan diperoleh 7 sampel. Penelitian ini menggunakan data sekunder dari laporan tahunan yang diperolehdari Bursa Efek Indonesia (BEI) pada periode penelitian tahun 2009-2013. Metode analisis yang digunakan untuk menganalisis data adalah analisis regresi berganda yang berfungsi untuk membuktikan hipotesis penelitian. Hasil analisis dengan menggunakan uji simultan menunjukkan bahwa secara bersama-sama modal kerja berpengaruh signifikan positif terhadap profitabilitas perusahaan.Penelitian menggunakan uji parsial menunjukkan bahwa periode penerimaan rata-rata berpengaruh signifikan positif terhadap profitabilitas perusahaan, sertaperiode konversi persediaan dan periode penangguhan hutang tidak berpengaruh terhadap profitabilitas perusahaan. Sedangkan periode penerimaan rata-rata piutang memiliki pengaruh yang dominan terhadap profitabilitas.  Kata Kunci :Modal Kerja, Profitabilitas, Periode Konversi Persediaan, Periode Penerimaan Rata-rata Piutang, Periode Penangguhan Hutang.
Analisis Return On Asset, Earning Per Share, Price Earning Ratio, dan Nilai Kurs Terhadap Harga Saham (Studi Pada Perusahaan Mining Yang Go Public di Bursa Efek Indonesia) Odi Al Kautsar; Atim Djazuli
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Latar  belakang  dalam  penelitian  adalah  stabilnya  perekonomian  Indonesia disaat perekonomian dunia sedang tidak stabil. Perekonomian Indonesia tidak terlalu berdampak oleh fenomena tersebut karena mengandalkan ekonomi rumah tangga. Stabilnya perekonomian Indonesia menyebabkan banyaknya investor yang ingin menanamkan sahamnya pada perusahaan di Indonesia. Saham yang paling diminati di Bursa Efek Indonesia adalah saham perusahaan mining, karena memberikan return yang tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Earning Price Ratio,dan Price Earning Ratio terhadap Harga Saham pada perusahaan Mining yang go public di Bursa Efek Indonesia. Untuk menguji hipotesis yang diajukan dalam penelitian ini digunakan uji F dan uji  t.  Jenis  penelitian  yang  digunakan  dalam  penelitian  ini  adalah  explanatory research (penelitian penjelasan) yang bertujuan untuk menjelaskan hubungan kausal sebab akibat antara variabel-variabel melalui pengujian hipotesa. Data dikumpulkan melalui  analisis  laporan  keuangan  tahunan  perusahaaan  mining yang  terdapat  di Bursa Efek Indonesia. Adapun teknik pengambilan sampel yang digunakan adalah sampel jenuh dan diperoleh sampel sebanyak 10 perusahaan mining. Berdasarkan  hasil  dari  penelitian  dan  pembahasan  terhadap  data  yang  ada, diperoleh temuan bahwa variabel earning per share (X2), dan price earning ratio (X3) berpengaruh signifikan terhadap variabel harga saham di perusahaan mining. Artinya kedua variabel tersebut merupakan faktor yang berpengaruh terhadap harga saham di perusahaan mining. Variabel return on asset (X1) tidak berpengaruh signifikan terhadap variabel harga saham di perusahaan mining. Artinya variabel tersebut merupakan beberapa faktor  yang belum cukup bukti untuk berpangaruh terhadap harga saham secara signifikan.   Kata Kunci: Return On Asset, Earning Per Share, Price Earning Ratio, Harga Saham
ANALISIS TINGKAT EFISIENSI PERBANKAN SYARIAH DAN KONVENSIONAL TAHUN 2009-2013 Bagus Lambang Wirawan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini  bertujuan  untuk mengetahui  nilai efisiensi  antara perbankan syariah dan konvensional pada periode 2009-2013, serta melihat apakah nilai efisiensi  perbankan syariah mempunyai hubungan yang kuat dengan pertumbuhan aset dan Dana Pihak Ketiga (DPK). Penelitian ini menggunakan analisis  korelasi untuk mengetahui hubungan efisiensi dengan pertumbuha aset dan DPK. Penelitian ini  juga menggunakan metode Data Envelopment Analysis (DEA) untuk mengetahui nilai  efisiensi perbankan syariah dan konvensional.  Variabel yang digunakan dalam penelitian  ini  yaitu variabel Input (Modal, DPK) dan variabel Output (Kredit danPembiayaan).  Hasil dari perhitungan analisis korelasi menunjukkan hubungan yang lemah antara efisiensi dengan pertumbuhan aset dan DPK . Hasil dari perhitungan efisiensi menggunakan DEA menunjukkan bahwa perbankan konvensional lebih efisin dibandingkan dengan perbankan syariah dengan nilai rata-rata efisiensi relatif perbankan konvensional (98%) yang lebih tinggi dibandingkan dengan perbankan syariah (96%). Hal ini menggambarkan bahwa bank konvensional mampu mengendalikan manajemen dengan baik.Kata kunci: Efisiensi, Data Envelopment Analysis (DEA),Perbankan syariah dan konvensional
Analysis of Potency of Advertisement Tax Toward The Regional Own-Source Revenue in Malang City Bagus Andriadi
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Advertisement tax is one of local tax components which is expected to increase Malang local revenue and increase the welfare of its societies. This study aimed to analyze the potential, the realization of revenue and the effectivity of advertisement tax during the last 5 years as well as the efforts made by Local Revenue Office in order to improve the effectiveness of taxes. This research used descriptive quantitative method, where analysis was used to find the description of potential advertisement tax value and effectiveness of Malang Local Revenue Office. The results obtained in this study was the calculation of potential advertisement tax revenue for the years 2010 to 2014 showed that the potential advertisement tax in Malang had not been achieved optimally. Advertisement tax has high potential revenues. While the tax effectiveness of Local Revenue Office had been categorized as highly effective performance. In addition, efforts after the implementation of Malang Mayor Regulation No. 34 of 2013 in 2014 had showed positive results for the advertisement tax revenue in Malang.  Keywords: Advertisement Tax, Potency Revenue, Tax Effectiveness, Own-Source Revenue, Local Tax

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