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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Articles 242 Documents
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Search results for , issue "Vol 5, No 1: Semester Ganjil 2016/2017" : 242 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN MAHASISWA TERHADAP KODE ETIK AKUNTAN PUBLIK (Studi pada Mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya) Donna Herdian Susandra
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitianini adalah untuk mengkaji dan mengetahui tentang pengaruh perilaku belajar, kecerdasan emosional, aktivitas kemahasiswaan, gender dan religiusitas terhadap pemahaman kode etik akuntan publik, sehingga dapat diketahui faktor-faktor apa saja yang mempengaruhi pemahaman mahasiswa terhadap kode etik akuntan publik.Jumlah sampel sebesar 87 mahasiswa di dapatkan dari perhitungan rumus Yamane. Metode penelitian yang digunakan adalah metode kuantitatif dengan sumber data primer melalui penyebaran kuesioner. Alat analisis yang digunakan adalah Partial Least Square (PLS) melalui program SmartPLS, dimana dapat diketahui apakah ada hubungan antara perilaku belajar, kecerdasan emosional, aktivitas kemahasiswaan, gender, dan religiusitas terhadap pemahaman kode etik akuntan publik. Semakin tinggi perilaku belajar mahasiswa maka diharapkansemakin tinggi pula tingkat pemahaman kode etik akuntan publik. Begitu pula dengan kecerdasan emosional, aktivitas kemahasiswaan, gender dan religiusitas. Hasil dari pengumpulan dan pengolahan data didapatkan hasil bahwa dari lima variabel independen, tiga diantaranya yaitu perilaku belajar, kecerdasan emosional, religiusitas terbukti berpengaruh positif terhadap pemahaman kode etik akuntan publik.  Sedangkan dua variabel lainnya yaitu aktivitas kemahasiswaan dan gender tidak berpengaruh terhadap kode etik akuntan publik. Hasil perhitungan R square didapatkan hasil sebesar 0.5097. Skor tersebut menjelaskan bahwa variabel dependen dalam penelitian ini yaitu pemahaman kode etik akuntan publik sebesar 51% dijelaskan oleh variabel independen perilaku belajar, kecerdasan emosional, aktivitas kemahasiswaan, gender, dan religiusitas. Sedangkan 49% sisanya dijelaskan oleh variabel lain diluar model penelitian.Kata kunci: Akuntan publik, kode etik, perilaku belajar, kecerdasan emosional, aktivitas kemahasiswaan, gender, religiusitas, pemahaman mahasiswa terhadap kode etik akuntan publik.
Analisis Pengaruh Tingkat Suku Bunga, Nilai Tukar, Dan Performa Ekonomi Terhadap Pendalaman Sektor Keuangan (Financial Deepening) Di Indonesia Periode 2006.Q1-2015.Q4 Setyayunda Putri Malinda
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine the interest rate, exchange rate, and economic’s performance that affect the financial deepening on Indonesia economy for 2006-2015 by using multiple linier regression. This research used the time series data that quartally formed for 2006.Q1- 2015.Q4. Methode of analysis was ordinary least square (OLS) with the E-views software for examine the research data. The results of the analysis for this model shows that interest rate, exchange rate, and economic’s performance were significantlly effecting the financial deepening. The implication of this study is expected to help the government and the authority of monetary evaluate the financial deepening policy for stimulate the economic growth and development.Keywords: Interest rate, exchange rate, economic’s performance, financial deepening
ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP PERGERAKAN HARGA SAHAM SEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2005-2015 Fiona Angela Intania Grace Mona
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to  determine the effect  of macroeconomic variables,  inflation, exchange rate, interest rates and the GDP (Gross Domestic Product) on stock price movements consumer goods industry sector in Indonesia Stock Exchange in 2005-2015.Step-by-step method that is done in this research that classical assumption (normality test, heterocedasticity, multicolinearity test and autocorrelation test), regression analysis, and hypothesis testing (R2 test, F test, T test) by using the program Eviews 6. the study had 132 samples using monthly data from 2005-2015 for each of the study variables.The results of this study show together variabel inflation, the exchange rate, exchange rate and GDP have a significant effect on stock price movements consumer goods industry sector, while partial inflation is negative and not significant to stock price movements consumer goods industry sector, the exchange  rate effect  negative  on  stock  price  movements  consumer  goods industry  sector  but significant, exchange rate has positive influence on stock price movements consumer goods industry sector but not significantly, and the GDP is positive and significant impact on stock price movements consumer goods industry sector.Keywords: consumer goods industry sector, macroeconomics, inflation, exchange rates, interest rates, GDP
ANALISIS KARAKTERISTIK USAHA DAN DEBITUR UMKM UNTUK MENEKAN RISIKO KREDIT MACET (Studi Kasus pada debitur UMKM Bank Jatim Cabang Blitar) Gabriela Lovita De Vega
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the effect of business characteristics and the debtor on the return of credit by the debtor MSMEs. Non performing loans are loans that repayment of loan principal and interest payments have been delayed more than a year since the due date according to the agreed schedule. The approach used in this study is a qualitative case study method. Researcher using purposive sampling method. Peoples who to be an informant is a debtor MSMEs and credit staff of  Bank Jatim Blitar. The results of this study show that Factor of  debtor only factor of customer status and credit experience which has influence in the process of non performing loans. While the emphasis of the business factors, seven factors studied had an influence on non performing loans  suppression efforts. Recommendations can be given by the author is for employers to continue to pull through innovations in products sold to people not feel bored with the products and can be  compete with other entrepreneurs that has a similar product, studying economic trends for credit analysts also necessary in order not wrong in giving credit, as well as for the government to provide training to the MSMEs so that they can further improve their productsKeyword : business characteristics, debtor characteristics, non performing loans
THE IMPACT OF PROFITABILITY, CAPITAL STRUCTURE AND OPERATING CASH FLOW TO STOCK RETURN (EMPIRICAL STUDY OF BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FOR THE YEAR 2012-2014) Reyhan Ilyas Malkan
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research purpose to find the impact of profitability, capital structure and operating cash flow on stock returns for banking companies listed in Indonesian Stock Exchange. Population used in this research is 42 companies and then through the purposive sampling process, this research found 28 companies from Indonesia stock exchange that can fulfill the sampling criteria. Multiple regression analysis is used as the technique to test the hypothesis. Results of hypothesis testing concluded that the profitability has a positive impact to stock return. Then, the operating cash flow has a same result that has significant positive impact on stock return. However, this study cannot prove that capital structure possessed has significant influence on stock return in banking companies. In this research, it is found that profitability with the ratio of earnings per share is a strong indicator that can impact significantly on stock returnsKey word: stock return, profitability, capital structure, operating cash flow.
IDENTIFIKASI DAN PERAN MODAL SOSIAL PADA PENGEMBANGAN EKONOMI INDUSTRI KREATIF (STUDI KASUS PADA SENTRA KERAJINAN KERAMIK KELURAHAN DINOYO, KECAMATAN LOWOKWARU, KOTA MALANG) Alvina Purwaningrum
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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UKM Keramik Dinoyo merupakan salah satu sentra tertua di Kota Malang. Keberadaannya yang cukup lama telah membangun brand image di tengah masyarakat dan masih mampu bertahan di tengah krisis moneter yang pernah terjadi. Perjalanan dalam usahanya memperlihatkan pola resesif sebagai akibat menurunnya entitas modal sosial. Aspek produksi terlihat pada subkontrak yang dijalankan hanya sebatas hubungan bisnis. Modal sosial tidak menjadi perekat dalam membangun hubungan bisnis dalam sentra keramik Dinoyo, persaingan individualistik juga aspek sumber daya manusia yang kreatif.Penelitian ini bertujuan untuk mengidentifikasi bentuk modal sosial dan perannya dalam pengembangan ekonomi yang berpengaruh terhadap pendapatan pengrajin di Sentra Kerajinan Keramik Kelurahan Dinoyo.  Penelitian ini menggunakan teori modal sosial James Coleman mengenai kepercayaan, norma, jaringan, resiprositas. Di samping itu peneliti juga dapat mengetahui pola perilaku dan interaksi yang terjadi di lingkungan keramik Dinoyo. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan fenomenologis. Untuk pengumpulan data peneliti menggunakan observasi, wawancara, dan studi dokumentasi.Hasil dari penelitian ini adalah bentuk modal sosial dan peran modal sosial yang semakin menurun. Dilihat dari awal mula berkembangnya modal sosial mampu mendorong kinerja ekonomi. Namun seiring menurunnya entitas modal sosial, kinerja ekonomi pada sentra semakin menurun. Penurunan ini menjadi sebuah indikasi bahwa tejadi persaingan antar pedagang di sentra tersebut.Kata Kunci: Bentuk Modal Sosial, Peran Modal Sosial, Kinerja Ekonomi
ANALISIS PENGARUH KONSUMSI ENERGI DAN EMISI CO2 TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA PERIODE 1981-2014 Zuldareva, Fikri
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Economic activity is currently not avoid the use of natural resources, especially natural resources to produce energy. Consumption or energy consumption is a means to drive the industrialization of the economy as well as a means of capital accumulation of the good development of complementary or substitution to generate outputs in the economy. But in its development of energy use should be accompanied by policies that support the use of energy that can be used as needed. With that in discussing the condition Indonesian Energy journal covering production, consumption, and energy reserves of Indonesia then the impact of the energy use. of it, then the purpose of this study was to analyze the effect of Gross Fixed Capital Formation, Labor, Energy Consumption and CO2 Emissions on Economic Growth in Indonesia in 1981-2014. The approach used is a quantitative approach with descriptive methods. The type of data in this research is data Time Series of the Year 1981-2014. The analysis tool used is multiple linear regression. The results obtained are the Gross Fixed Capital Formation, Energy Consumption and CO2 Emissions positive and significant impact on Indonesia's Economic Growth 1981-2014. While Labor significant negative effect on economic growth in Indonesia in 1981-2014.Keywords: Economic Growth, Gross Fixed Capital Formation, Labor, Energy Consumption, CO2 Emissions
PENGAKUAN PENDAPATAN KONTRAK KONSTRUKSI PADA PT. X (Studi Kasus Pada PT. X) Muhammad Januar Setiawan
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pengakuan pendapatan kontrak konstruksi dilakukan pada PT.X. Jenis penelitian yang digunakan adalah studi kasus yang dilaksanakan pada perusahaan jasa konstruksi PT.X. Tujuan penelitian ini adalah untuk mengetahui metode-metode akuntansi yang tepat dalam pengakuan pendapatan kontrak konstruksi dan mengetahui kesesuaian dengan standar yang berlaku dalam hal ini SAK ETAP tentang kontrak konstruksi. Metode pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan.Data yang di dapat dianalisis dan dilakukan penelitian terhadap kesesuaian dengan SAK ETAP dengan menggunakan metode deskriptif,yakni analisis pengukuran pendapatan, pengakuan pendapatan dan biaya, taksiran rugi, dan pengungkapan pendapatan dan biaya. Hasil penelitian menunjukkan bahwa proyek yang dikerjakan oleh PT.X termasuk dalam kategori jangka pendek, hanya saja melewati tanggal laporan keuangan. Metode pengakuan pendapatan PT.X menggunakan metode presentase penyelesaian untuk semua proyeknya, baik proyek jangka pendek maupun jangka panjang.Penerapan metode kontrak selesai lebih baik untuk proyek jangka pendek, karena tidak membuat laporan keuangan pada setiap penerimaan termin dan hanya dibuat ketika pekerjaan telah selesai.  Kata kunci: Pengakuan Pendapatan, Pendapatan, Perusahaan Konstruksi.
SWITCHING COST SEBAGAI MEDIASI PADA PENGARUH KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN (STUDI PADA PENGGUNA IPHONE DI KOTA MALANG) Aanisa Rohmi
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study tries to identify switching cost as a mediator of the influence of customer satisfaction on customer loyalty. This explanatory research explains the casual relationship between its variables by testing the hypotheses.The sample of this study is 110 respondents that are selected through non- probability sampling technique. The analysis is carried out using Partial Least Square (PLS) with 3.0 SmartPLS, and Sobel test is used to examine the relations of the mediating variables in the hypothesis.The analysis shows that customer satisfaction has a significant relation with switching cost and customer loyalty. Further, switching cost has a significant effect on customer loyalty. Thus, through indirect influence, customer satisfaction and customer loyalty through switching cost generate positive and significant relation. Keyword: Customer Satisfaction, Switching Cost, Customer Loyalty
ANALISIS PELAPORAN KEUANGAN AGRESIF DAN AGRESIVITAS PELAPORAN PAJAK GADIS CORNELIA AGATHA
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to analyze the relationship between aggressive financial reporting and tax reporting aggressiveness. Aggressive financial reports or earnings management is measured by discretionary accrual, while tax reporting aggressiveness is measured by discretionary permanent differences. This study uses a purposive sampling method which 18 companies listed in the Indonesia Stock Exchange (IDX) during 2010-2015 are selected as samples. The result of this study shows that there is a positive relationship between aggressive financial reporting and tax reporting aggressiveness and vice versa. This evidence implicates that companies do not make a book-tax trade off in managing commercial and taxable income.Keywords   :   aggressive   financial   reporting,   tax   reporting  aggressiveness,   earnings management, tax evasion, discretionary accrual, discretionary permanent difference

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