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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Articles 481 Documents
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PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN ANALISIS DISKRIMINAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2011 Hartoyo, Nico Tantra; hir, Djuma
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dilakukan dengan tujuan untuk mengetahui indikasi financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan analisis diskriminan. Rasio-rasio keuangan yang dijadikan variabel penelitian didasarkan pada model Z-Score yang diteliti oleh Altman. Penelitian ini dilakukan untuk mengembangkan penelitian-penelitian yang telah ada. Jenis penelitian ini termasuk penelitian deskriptif kuantitatif dengan meneliti laporan keuangan perusahaan manufaktur yang dipublikasikan. Sifat penelitian ini adalah replikasi dari penelitian yang sudah ada sebelumnya. Populasi penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di BEI, sampel dipilih berdasarkan kriteria purposive sampling yang telah ditentukan. Hasil penelitian menunjukkan bahwa semua variabel yang digunakan berpengaruh signifkan positif sehingga dapat dijadikan prediktor financial distress pada perusahaan manufaktur. Sementara itu, rasio RE/TA merupakan variabel yang paling berpengaruh signifikan terhadap prediksi financial distress pada perusahaan manufaktur. Kata Kunci :  Financial distress, Analisis Diskriminan, Z-Score, Altman, Perusahaan Manufaktur
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA DAN PEMBERIAN INSENTIF KERJA TERHADAP PRODUKTIVITAS TENAGA KERJA (KASUS PADA CV. YUGATAMA PRIMA MANDIRI KAB. JEMBER) Sukmana, Ganjar Mulya
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk: (1) Mengetahui pengaruh tingkat pendidikan, pengalaman kerja dan insentif terhadap produktivitas kerja karyawan bagian produksi pada CV. Yugatama Prima Mandiri. (2) Untuk mengetahui variabel apa yang berpengaruh paling signifikan terhadap produktivitas kerja karyawan bagian produksi pada CV. Yugatama Prima Mandiri. Pemilihan kasus ini berdasarkan pada pertimbangan bahwa industri playwood imampu menyerap tenaga kerja dan berperan meningkatkan devisa Negara. Dalam hal ini penting bagi perusahaan untuk memperhatikan produktivitas tenaga kerja dalam bekerja sehingga tujuan perusahaan dapat tercapai. Sedangkan produktivitas bagi tenaga kerja sendiri akan berdampak pada peningkatan motivasi dalam bekerja sehingga akan berpengaruh terhadap hasil produksi dan akan meningkatkan kesejahteraan hidupnya. Metode penelitian yang digunakan adalah dengan pendekatan kuantitatif dengan model regresi linier berganda dan menggunakan SPSS 16 data diperoleh dari data sekunder (didapat dari data perusahaan langsung). Dalam penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Data sekunder diperoleh dari data perusahaan langsung yang diambil mulai dari tahun 2010 sampai 2013 .Adapun populasi dari penelitian ini adalah seluruh tenaga kerja bagian produksi sebanyak 105 orang dan sampel yang diambil yaitu sebanyak 105 orang. Dari hasil analisis linier berganda menunjukkan bahwa koefisien regresi variabel Tingkat Pendidikan  (X1) sebesar 0,042,koefisien regresi untuk variabel Pengalaman Kerja (X2) sebesar 0,015, koefisien regresi untukvariabel Insentif (X3) sebesar 8,810. Lalu berdasarkan hasil pengujian simultan menunjukkanbahwa besarnya nilai Fhitung 394,865 pada tingkat signifikan 5 % (0,05) nilai p= 0,000 yang berartibahwa variabel Tingkat Pendidikan  (X1), Pengalaman Kerja (X2), Insentif (X3),  secara bersama– sama berpengaruh nyata terhadap tingkat Produktivitas kerja karyawan  CV. Yugatama PrimaMandiri. Sedangkan untuk menguji pengaruh masing – masing variabel menggunakan uji t yangmenunjukan bahwa variabel Tingkat Pendidikan  (X1), Pengalaman Kerja (X2), Insentif (X3)pada tingkat signifikan 5 % dan diperoleh nilai koefisien regresi untuk  b1, b3, b3, (p<0,05) sehinggaH0 ditolak dan yang berarti variabel bebas yang terdiri dari Tingkat Pendidikan  (X1), PengalamanKerja (X2), Insentif (X3), secara partial berpengaruh signifikan terhadap Produktivitas Kerja.Kata Kunci: Tingkat Pendidikan, Pengalaman Kerja, Insentif, Produktivitas
PERBANDINGAN SENSITIVITAS ETIS ACCOUNT OFFICER BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI KOTA SURABAYA Pradita, Feby Riska
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to compare ethical sensitivity of account officer in conventional bank and sharia bank in Surabaya. This research is an empirical study using primary data collected from questionnaires. The data analysis used was T-test. The results of data analysis show that there is a different of ethical sensitivity between the account officer of conventional bank and sharia bank. This is because the factors affecting the individual ethical sensitivity, such as working environtment, necessities, behavior, and personal habbit are different.Keywords: Ethical sensitivity, Account officer, Conventional Bank, Sharia Bank.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Studi pada Perusahaan Farmasi yang Listing di Bursa Efek Indonesia (BEI) Tahun 2008-2012 Sundari, Chrisna Nur; Salim, Ubud
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objectives of this research is to know the influence of independent  variables working capital, either partially or simultaneously toward profitability in pharmaceutical firm on Indonesia Stocks Exchange during 2008 to 2012. This  research uses quantitative approach with causal type, with 6 pharmaceutical firms listed in Indonesia Stocks Exchange.  This research utilizes external data, those are taken from the website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in multiple regression analyze. The result of the reseacrh using t test that accounts payables have positive significant influence to return on assets, while Inventory and accounts receivables have no significant influence to return on assets. The result of the research simultantly using F test, shows that all  of the three independent variables influence significant to return on assets. The coefficient determinant (R2) is 0.218 which means 21,8 % ROA variation explained by three independent variables, whereas 78,2% explained by another variables which is not followed. Keywords:  Return on  assets  (ROA), working capital,  accounts payables,  accounts receivables, inventory
PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN KECERDASAN SPIRITUAL (SQ) TERHADAP PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEETISAN PRAKTEK EARNINGS MANAGEMENT Rochmah, Noer; Prihatiningtyas, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence and spiritual intelligence simultaneously and partially on the perception of accounting studentabout the ethic of earnings management practices. The study was performed at 6 campuses in the Malang, namely University of Brawijaya (UB), State University of Malang (UM), University of Muhammadiyah (UMM), State Islamic University of Maulana Malik Ibrahim (UIN Maliki), Islamic University of Malang (Unisma), and Merdeka University (Unmer). Research methods used in this study was descriptive and explanatory studies, supported by the survey method. Data collection was done by questionnaire. Further more data, obtained were analyzed with descriptive statistical methods and multiple linear regression.Results of this study show that: 1) intellectual intelligence and spiritual intelligence had simultaneous significant effect on the perception of accounting studentabout the ethic of earnings management practice, and 2) intellectual intelligence and spiritual intelligence had partial significant effect on the perception of accounting studentabout the ethic of earnings management practice. From this study it was found that the higher the IQ or SQ, earnings management is increasingly perceived as an unethical practice. In addition, it was found that the intellectual intelligence had dominant influence than spiritual intelligence onthe perception of accounting studentabout the ethic of earnings management practice.However, it does not mean that SQ is not necessary, because SQ is essential part of intelligence and it is important to be taught. SQ has partialyeffected on the perception of the ethics of earnings management practices. Keywords : intellectual intelligence, spiritual intelligence, ethical perception, earnings management.
PERTUMBUHAN EKONOMI DAN PENGANGGURAN: VALIDITAS HUKUM OKUN DI INDONESIA Iswanto, Dyan Ari; Maski, Ghozali
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study tested the validity of Okun's law in the Indonesian economy by using the difference version of Okun's law to get Okun coefficient. Moreover, the causality test was also conducted to determine the direction of the relationship variables of economic growth and unemployment. By using the Ordinary Least Square (OLS) analysis and Granger Causality Test it was concluded that the Okun's law proved to be invalid in the indonesian economy as Okun coefficient significance level is quite small. But economic growth variables shown to affect the unemployment variable statistically. Keywords: Economic Growth, Unemployment, Okun's Law, Granger Causality
PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PT. UNILEVER INDONESIA Tbk. TAHUN 2005 – 2012 Yuliani, Rina; Salim, Ubud
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to examine the effect of the level of accounts receivable turnover on profitability as measured by Return On Assets. Object of study, namely PT. Unilever Indonesia Tbk year period from 2005 to 2012. This study uses quantitative descriptive and explanatory nature replica consisting of two variables are receivable turnover as the independent variable and ROA as the dependent variable. The type of data used is quantitative data and data sources used are secondary data. Data collection techniques are technical documentation. Method of data analysis used in this study is a simple regression analysis and tested by t-test. The test results showed that the level of accounts receivable turnover has a significant effect on profitability. These results can be seen in the R Square of 0.795, which means the relationship between the profitability of the accounts receivable turnover has a very strong relationship. Results of this study confirmed the hypothesis testing results through the t-test showed a significance 0.018 receivable turnover is below 0.05, which means the accounts receivable turnover rate have a significant effect on profitability (ROA). Keywords: Accounts Receivable, Accounts Receivable Turnover Rate, Profitability (Return On Assets).
Pengaruh Karakteristik Penganggaran Terhadap Kinerja Pelaksanaan Anggaran Pemerintah (Studi Pada Satuan Kerja Lingkup Wilayah Kerja KPPN Malang) Suluh, Alfons Redemptus Benedik
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to analyze the influence of budgetary goal characteristics, which consists of budgeting participation, budget goal clarity, budget goal difficulty, budget feedback, and budget evaluation, to the performance of governmental budget implementation. The population in this research was financial functionaries and working units on scope of the working area of  KPPN Malang. Primary data was collected using questionnaires instruments distributed to working units. This research is a quantitative’s one, and hypotheses testing used multiple regression analysis to determine the effect of the existing variables. The result of this research showed that five variables of budgetary goal characteristics, only budget goal clarity variable that had a significant influence to the performance of governmental budget implementation, while the other four variables (budgeting participation, budget goal difficulty, budget feedback, and budget evaluation) doesn’t had significant effets on the performance of governmental budget implementation. Keywords   : Budgeting Participation, Budget Goal Clarity, Budget Goal Difficulty, Budget Feedback, Budget Evaluation, and Performance of Governmental Budget Implementation.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PERAWAT MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada Perawat Ruangan Instalasi Rawat Inap Kelas I, II, III-A, dan III-B Rumah Sakit Islam Unisma Malang) Ghofar, Abdul; Azzuhri, Misbahuddin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to determine the direct influence of the work environment to the performance of nurses, and the indirect influence of the work environment to the performance of nurses through job satisfaction. This research includes explanatory research. The samples used in this study were 35 nurses Rooms Inpatient Class I, II, III-A, and III-B Islamic Hospital Unisma Malang. The data collected through interviews, documentation, and questionnaires. Data analysis performed using the classical assumption (linearity test, normality test, and heteroskidastity tes). Hypothesis testing with analysis path. The results of this study indicate that (1) there is a direct influence of the work environtmet to job satisfaction, (2) there is a direct influence of the work environment to the performance of nurses, (3) there is a direct influence of job satisfaction to the performance of nurses, (4) there is a indirect influence of the work environment to the performance of nurses through job satisfaction. Keyword : the work environment, job satisfaction, dan the performance of nurses.
Peran Modal Sosial pada Proses Pengembangan Usaha (Studi Kasus: Komunitas PKL SMAN 8 Jalan Veteran Malang) Mustofa, Mohammad Fajar
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Keterbatasan sektor formal dalam menyerap pengangguran pasca krisis 1997 membuat masyarakat beralih ke sektor informal, slah satunya PKL. Sebagai produsen, PKL mengupayakan pengembangan usaha yang signifikan, salah satunya melalui konsep modal sosial. Penelitian ini mengenai peran modal sosial (jaringan, norma, dan kepercayaan) pada proses pengembangan usaha komunitas PKL SMAN 8 Jalan Veteran Malang. Lokasi ini merupakan salah satu lokasi strategis di Kota Malang. Metode penelitian adalah kualitatif dengan pendekatan penelitian deskriptif fenomenologis. Jaringan, norma, dan bentuk kepercayaan yang paling berperan adalah jaringan teman, norma penguasaan lokasi, serta bentuk kepercayaan kepada karyawan. Kata Kunci: PKL, Modal Sosial, Proses Pengembangan Usaha

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