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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 597 Documents
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Search results for , issue "Vol. 3 No. 2" : 597 Documents clear
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PIUTANG USAHA PADA PT. TELEKOMUNIKASI INDONESIA, Tbk WITEL JATIM SELATAN (MALANG) Permatasari, Ervin; Nugraha, Adri Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this research is to determine and evaluate the internal control system of the accounts  receivables at PT. Telekomunikasi Indonesia, Tbk Witel Jatim Selatan (Malang). This research used qualitative descriptive method with a case study approach. The data in this research is obtained through observation, interviews, and documentation. The result of this research shows that the system of internal control over accounts receivables at  Telekomunikasi Indonesia, Tbk Witel Jatim Selatan (Malang) already works quite effectively, where the management of company has implemented the basic concepts and principles of internal control by COSO, however still needs some improvement. Improvements need to be conducted on the company policy to establish customers assurance and documentation of the Standard Operating Procedure (SOP).   Keywords: Internal Control Systems, Accounts Receivables, COSO  
Reaksi Pasar Terhadap Pengumuman Pembelian Kembali Saham (Buy Back) Pada Perusahaan yang Terdaftar di BEI tahun 2013-2014 Komaeroh, Siti; Salim, Ubud
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study is to determine the market reaction to the share repurchase (buy  back)  announcement  that are  indicated  by  the  change of abnormal  return and share  trading volume activity  significantly. The model of this  research  is event  study which conducted by using 18 companies as  samples, which perform buy backing at period 2013-2014 in the Indonesia Stock Exchange (IDX). The sampling technique of this study is purposive sampling method. Based On the result of hypothesis testing, this study found that investors perform significant  reaction  to  the  buy  back  announcement as  which  appeared  by the average  trading  volume  activity of  all-day  observation  period. However,  this study  did  not  find  any  significant  average  abnormal  return (AAR)  among  the share  repurchase  announcement (buy  back), and  also  did  not  find  differences on average of abnormal return and average of trading volume activity before and after  the buy back announcement. This occurs due  to  investors  tend  to act "wait and see" so  the reaction  that proved by significant AAR cannot be observed  in a short period of  time. In short,  the buy back announcement which  is conducted by market  responded positively  to  the  increase of  trading volume, but has not been able to raise the AAR significantly in a short period of time. Keywords:  event  study,  the  buy  back  announcement,  IDX,  abnormal  return, trading volume activity
PENGARUH PENGEMBANGAN PRODUK DAN PROMOSI TERHADAP VOLUME PENJUALAN PRODUK GARAM REFINA (Studi Kasus Pada Pt Unichem Candi Indonesia) Ambia, Muh Fachry; Rohman, Fatchur
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to determine the effect simultaneously and partially Product Development (X1) and Promotion (X2) on Sales Volume (Y). The sampling technique used is saturated samples and obtained a sample of 50 respondents. The analysis technique used is multiple regression analysis, F test and t test. Based on the results of the analysis indicate that the development and promotion of products simultaneously significant effect on the sales volume of PT. Unichem Candi Indonesia. Between these two variables, variables that have a dominant influence on the sales volume is variable product development. Based on this analysis, advice that can be given that the company carries out product development in order to continue to increase sales volume. In doing product development company should undertake new innovations and follow changes shape desired by consumers conducted by competitors. Once the product development is done should the company do in order to inform the development of promotional products to the public. Keywords: Product Development, Promotion, Sales Volume
MODAL KERJA, PROFITABILITAS, DAN KINERJA PERUSAHAAN (Studi pada Perusahaan LQ-45 Tahun 2004-2013) Utomo, Rahadian Prayogo; Ekowati, Wiwik Hidajah
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to gain empirical evidence on the influence of working capital towards corporate performance. Corporate performance is measured by Tobin’s q. Working capital is measured by cash conversion cycle (CCC) and net trade cycle (NTC). Profitability, represented by ROA, is used as intervening variable to connect the working capital with coporate performance. The sample of this study is non-financial corporate listed on LQ-45 in 2004 – 2013 period. The method used in data processing is Structural Equation Modeling (SEM). The results of this study are (1) working capital at low level have negative influence on corporate performance  and  profitability,  this  means  that  the hypothesis  stating  that  the influence is positive rejected; (2) working capital at high level have positive influence on the performance and profitability, this means that the hypothesis stating that the influence is negative rejected; (3) the profitability have positive influence on performance, this means that the hypothesis is accepted; (4)  working capital at low level have significant negative influence on the performance through an intervening variable of profitability, this means that the hypothesis stating that the influence is positive rejected; (5) working capital at high level have a not significant positive influence on performance through an intervening variable of profitability, this means that the hypothesis stating that the influence is negative rejected. Based on the results of the study, it could be stated that the higher the working capital, the lower the corporate performance trough the profitability is. The level of working capital used in Indonesia is relatively high. This can lead to reduced profitability and corporate performance. The manager should reduce the working capital to a more efficient level in order to increase the profitability and the corporate performance.   Keywords:  Working  Capital,  Cash  Conversion  Cycle  (CCC),  Net  Trade  Cycle  (NTC), Profitability, Return on Assets (ROA), Corporate Performance, Tobin’s q, SEM
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN TERHADAP TOTAL KREDIT YANG DISALURKAN (Studi Pada Bank Umum yang terdaftar di Bursa Efek Indonesia) Suindrawati, Lilis; Aisjah, Siti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini untuk mengetahui bahwa pertumbuhan kredit Bank Umum dipengaruhi oleh kondisi internal meliputi sumber dana pihak ketiga, tingkat kecukupan modal, tingkat likuiditas dan jumlah kredit bermasalah. Adapun tujuan penelitian  ini untuk  mengetahui pengaruh  Dana  Pihak  Ketiga,  Capital  Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan terhadap total kredit yang disalurkan. Populasi yang digunakan dalam penelitian ini yaitu seluruh Bank Umum yang terdaftar di Bursa Efek Indonesia selama periode 2011-2013. Pengambilan sampel dengan  metode  sampling  jenuh  yaitu  semua anggota populasi digunakan  sebagai sampel yang diperoleh sampel sebanyak 31 bank. Teknik analisis yang digunakan yaitu regresi linier berganda dan uji hipotesis menggunakan uji statistik t. Hasil penelitian  ini  menunjukkan  bahwa Dana  Pihak  Ketiga  dan Loan  to Deposit Ratio berpengaruh signifikan positif terhadap total kredit yang disalurkan. Sedangkan, Capital Adequacy Ratio dan Non Performing Loan tidak berpengaruh signifikan terhadap total kredit yang disalurkan. Implikasi hasil penelitian ini diharapkan Bank Umum meningkatkan penghimpunan Dana Pihak Ketiga, mengoptimalkan penggunaan modal, meningkatkan tingkat likuiditas dan meningkatkan prinsip kehati-hatian untuk mengantisipasi risiko-risiko yang ada.   Kata Kunci: Total Kredit, Dana Pihak Ketiga, Capital Adequacy Ratio, Loan to Deposit Ratio dan  Non Performing Loan
PERANAN AUDIT INTERNAL DALAM MENINGKATKAN PENGENDALIAN PIUTANG LAIN-LAIN PADA PT PUPUK KALIMANTAN TIMUR Ambarsari, Dessy; Hariadi, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Purpose of this research is to find out and assess internal audit role of other receivables on PT Pupuk Kalimantan Timur. Research method of this thesis is case study with descriptive method. Data is gotten by conducting interview, documentation, and observation. Credit sale is given to attract consumers so that the sale keeps increasing and the business can keeps running. However, credit sale causing vulnerable receivable such  as  uncollectible  receivable.  Therefore,  internal  audit  role  really  supports receivable control by conducting evaluation and giving recommendation to receivable internal control of the company. Evaluation of audit role based on other receivables is analyzed and evaluated by looking at internal  audit implementation and its impact toward internal control of other receivables whether it has run effectively. Result of the research indicates that internal audit role of PT Pupuk Kalimantan Timur is good enough so that it can increase other receivable control. Internal audit has given suggestion and recommendation supporting the improvement of receivable control of the company. However, result of the research also indicates that there is still weakness in other receivable of internal control namely document control whose validity period has been exhausted so that it needs special attention because it can be a barrier of uncollectible receivable.   Keywords: Internal Audit, Internal Control, Other Receivable
PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Handoko, Fery Handoko; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to examine the effect of accounting performance indicators represented by the variable earnings per share, price to book value, and price earnings ratio on stock returns. The sample was a manufacturing company in the list of the Stock Exchange during January 2010 to December 2014, a company that has always consistently deliver its financial statements on a regular basis and have the completeness of financial data in accordance with what is needed in this study, which is consistent company has an equity value positive during the period of observation that in 2010 through 2014, and the company always consistently make a profit on that observation period of 2010 through 2014. Based on these criteria  the sample used  in  this  study  is  62  companies.  Methods  of  research conducted with the method of multiple linear regression, t-test and F test results showed a partial earnings per share significant effect on stock returns, while price to book value, and price earnings ratio not significant effect on return stock. Simultaneously, earnings per share, price to book value, and price earnings ratio have a significant effect on stock returns   Keywords: Stock return, earning per share (EPS), price to book value (PBV), price earning ratio (PER)
ANALISIS KONTEN DAN KOMPARATIF GOOD CORPORATE GOVERNANCE REPORT & CORPORATE SOCIAL RESPONSIBILITY REPORT BERDASARKAN PEDOMAN UMUM GCG DAN STANDAR GRI G4 (Studi kasus pada Laporan Tahunan dan Sustainability Report Indo Tambangraya Megah dan Tambang Batubar Rantetoding, Gloria Patricia; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is conducted to provide information about the implementation of Good Corporate Governance and Corporate Social Responsibility applied in each of report based on GCG Regulation (KNKG 2006) and GRI G4. This research is a qualitative research with case study approach on content of annual report and sustainability report from both of mining corporations, Indo Tambangraya Megah dan Tambang Batubara Bukit Asam year 2013. The results of this research shows that both of corporations has implemented good enough Good Corporate Governance even it can’t be seen directly to the company. For Corporate  Social  Responsibility,  it  well  said  based  on  report  that  both  corporations completed 50% of all performance indicator in GRI G4.Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Good Corporate Governance towards a better future company.   Keywords : Good Corporate Governance, Corporate Social Responsibility, mining, transparency, accountability, responsibility, independency, fairness.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN STRESS KERJA TERHADAP KINERJA KARYAWAN DI PT VICTORY INTERNATIONAL FUTURES CABANG MATOS (VIF MATOS) Nuzulul Ilmi, I’in Roikhatun; Rohman, Fatchur
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian  ini  bertujuan  untuk mengetahui  pengaruh  gaya  kepemimpinan transformasional  dan  stress  kerja  terhadap  kinerja  pegawai  di  PT.  Victory International Futures Cabang Matos (VIF MATOS). Teknik analisa yang dipakai adalah  regresi  berganda,  koefisien  korelasi,  dan  koefisien  determinasi.  Hasil penelitian menunjukkan  bahwa  gaya  kepemimpinan  transformasional  dan  stress kerja  berpengaruh  terhadap  kinerja  pegawai  di  VIF  MATOS.  Dari  koefisien determinasi  di  ketahui  bahwa  gaya  kepemimpinan  transformasional  dan  stress kerja mempunyai pengaruh  sebesar 75,7%  terhadap kinerja pegawai. Sedangkan dari Uji t atau uji secara parsial diketahui bahwa variabel stress kerja berpengaruh secara  dominan  terhadap  kinerja  pegawai  dibandingkan  dengan  gaya kepemimpinan  transformasional.  Stress  kerja  menjadi  masalah  yang  perlu diperhatikan  oleh  pihak manajemen VIF MATOS  karena mempunyai  pengaruh yang signifikan terhadap kinerja pegawai KATA  KUNCI  :  Gaya  Kepemimpinan  Transformasional,  Stress  Kerja, Kinerja Pegawai,
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN STRESS KERJA TERHADAP KINERJA KARYAWAN DI PT VICTORY INTERNATIONAL FUTURES CABANG MATOS (VIF MATOS) Nuzulul Ilmi, I’in Roikhatun; Rohman, Fatchur
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinantransformasional dan stress kerja terhadap kinerja pegawai di PT. VictoryInternational Futures Cabang Matos (VIF MATOS). Teknik analisa yang dipakai adalah regresi berganda, koefisien korelasi, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa gaya kepemimpinan transformasional dan stress kerja berpengaruh terhadap kinerja pegawai di VIF MATOS. Dari koefisien determinasi di ketahui bahwa gaya kepemimpinan transformasional dan stress kerja mempunyai pengaruh sebesar 75,7% terhadap kinerja pegawai. Sedangkan dari Uji t atau uji secara parsial diketahui bahwa variabel stress kerja berpengaruhsecara dominan terhadap kinerja pegawai dibandingkan dengan gayakepemimpinan transformasional. Stress kerja menjadi masalah yang perludiperhatikan oleh pihak manajemen VIF MATOS karena mempunyai pengaruh yang signifikan terhadap kinerja pegawai KATA KUNCI : Gaya Kepemimpinan Transformasional, Stress Kerja,Kinerja Pegawai, 

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