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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" : 597 Documents clear
THE EFFECT OF PROFITABILITY, SIZE OF BOARD OF COMMISSIONER, AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (An Empirical Study on Coal Sector Industry listed in the Indonesian Stock Exchange in 2012-2013) Parahita, Arina Nihaya
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study tries to reveal the influence of profitability, board of commissioner, and size of the company on corporate social responsibility disclosure. The population of the research is 18 coal mining industry sub- sector listed on Indonesia Stocks Exchange on 2011 to 2013. The sampling method used in this study is saturated sampling method in which all of the population is the sample. The data analysis method of the study uses multiple regression. The results of the study found that the bigger profitability and the size of the company lead to larger corporate social responsibility disclosure. However, the larger the number board of commissioner leads to smaller corporate social responsibility disclosure. Furthermore, the government needs to regulate the implementation of CSRD which prioritize the public interest. There are several suggestion generated from the findings such as the company should implement corporate social responsibility based on their own awareness and report it to the public. The company should also balance the number of commissioner board and management. Thus, the board can function and communicate effectively in making decision related to the CSR. For the future research, it is expected to develop  different  measurement  on  corporate  social  responsibility to obtain a more valid and reliable results. As the current measurement may borne with many weaknesses and require improvement to reveal the best indicator of corporate social responsibility.  Keywords: profitability, size board of commissioner, firm size, and corporate social responsibility disclosure
FACTORS AFFECTING EXTERNAL AUDITOR CHANGES: A CASE STUDY ON INDONESIA CAPITAL MARKET FROM PERIODS 2010-2014 Yogiswara, Yoni; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Concomitant  with  the  economic  growth,  the  development  of companies  in Indonesia is increasing as well. Moreover the company is obliged to prepare and present their financial statements, and it should be open and known by relevant parties, considering their related parties are not  only internal parties but also external parties such as investor, creditors, and stakeholders. This causes the role of auditors is needed by the parties who require reliable assurance, because independent auditor is the only credible independent party for those who want to get a reliable assurance. In line with those phenomenon, this research carried to prove the hypotheses used in previous research in determining the auditor change in Indonesia. This quantitative research which analyze Manufacture Company listed in Indonesia Capital Market from 2010 to 2014 as samples. And the prior year audit opinion, CPA’s firm size, management  rotation, company’s growth and financial distress as independent variables. To do the hypotheses test, logistic regression test was conducted. Finally, the result shows that audit opinion has negative significant affect to auditor change and management rotation has positive significant effect to auditor change. Meanwhile, CPA’s firm size, ROA Change, and financial distress have negative yet significant effect to auditor change.   Keywords       : Audit, Auditor Change, Financial Distress, ROA Change, Prior Year Audit Opinion, Manufacture
ANALISIS DAMPAK PERPINDAHAN BANDAR UDARA TERHADAP PERTUMBUHAN PEREKONOMIAN DI KABUPATEN LOMBOK TENGAH Prasetya, Lalu Muhammad Azmi; Suman, Agus
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 analyze the impact of the existence of an airport on five sub- districts in Lombok Tengah regency that is Praya , Praya Barat , Praya Barat Daya ,  Praya Tengah , and Pujut .The impact of the displacement the airport includes central change growth and changes public welfare area around Lombok International Airport ( LIA). The method of analysis used was analysis   scallogram , centrality index, analysis of gravity, descriptive analysis. The analysis showed that a growth center near the area of the LIA is in Praya with in Praya Barat , Praya Barat Daya , Praya Tengah , and Pujut is the hinterland of Praya. Then the overall LIA positive impact on improving the welfare of the community around the LIA regardless of some problems inflicted .   Keywords: Growth Center, Scallogram, Centrality, Gravity, Public Welfare, Typology Klassen
Analisis Perbandingan Biaya Transaksi Usahatani Tebu Kontrak dan Non Kontrak (Studi pada Petani Pabrik Gula Kebonagung Kota Malang) Wicaksono, Bagas Jiwanda; Sakti, Rachmad Kresna
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to compare value of transaction cost of sugarfarmer in the form of information, decision, administration, monitoring and evaluation in Kebonagung Sugar Factory. By using qualitative method with a case study approach, it could be concluded that: (1) there are different cost between contract and non contract sugar farmer; (2) there has a different efficiency value between each contract and non contract sugar farmer; (3) involvement people influence between transaction cost Tujuan dari penelitian ini adalah untuk mengetahuiperbandingan biaya transaksi usahatani tebu dalam koridor informasi, keputusan, administrasi, monitoring dan penegakkan kontrak. Dengan  menggunakan metode kualitatif dengan pendekatan studi kasus, maka diperoleh kesimpulan bahwa: (1) terdapat perbedaan biaya transaksi antara petani kontrak dan non kontrak; (2)terdapat nilai efisiensi yang berbeda antara petani kontrak dan  non kontrak; (3) semakin banyak pelaku yang terlibat dapat mempengaruhi dalam biaya transaksi Kata Kunci : Biaya transaksi, Petani Tebu, kontrak
Implementasi Program Keluarga Harapan (PKH) sebagai Salah Satu Kebijakan Penanggulangan Kemiskinan (Studi pada Kelurahan Tanjungrejo, Kecamatan Sukun, Kota Malang). Tawakal, Lingga
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pelaksanaan Program Keluarga Harapan (PKH) sebagai salah satu kebijakan penanggulangan kemiskinan di Kelurahan Tanjungrejo. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa jumlah peserta penerima bantuan tidak mengalami perubahan selama periode setahun pelaksanaan. Hal ini menunjukkan pelaksanaan PKH di Kelurahan Tanjungrejo belum mampu untuk menanggulangi kemiskinan di daerah tersebut. Hasil empiris tersebut dapat menjadi evaluasi bagi pemerintah guna mewujudkan kebijakan  penanggulangan  kemiskinan  yang  lebih  baik  untuk  pelaksanaan  PKH  selanjutnya. Untuk pihak yang berinteraksi langsung dengan  peserta penerima bantuan, evaluasi tersebut dapat menjadi pembelajaran untuk pelaksanaan  yang sebelumnya  mengalami ketidaksesuaian dengan perencanaan.   Kata kunci: Kebijakan, Penanggulangan kemiskinan, Implementasi, Program Keluarga Harapan (PKH), Kelurahan Tanjungrejo.
ETIKA PENGUSAHA MUSLIM KOTA MALANG (Studi Kasus pada Bubur Ayam Abah Odil dan Rental Mobil TW) Adha, Heksi Rian
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This article was made to find out how important the use of ethics in business and everyday life by employers, especially Muslim businessmen on the importance of ethics in business, motivation of entrepreneurs to act ethically in business, and the ethical ideal (conventional or Islamic). There is a paradigm that if honest in business, the business will be in trouble, and God did not participate in the business. But entrepreneurs in doing business refers to God through the Qur'an and the Prophet Muhammad then be able to apply the ethics of wages or salaries, working comfort, and implement a business ethics Muslim entrepreneurs with both the employees and its customers. So that business activities are conducted by Muslim businessmen in accordance with Islamic business ethics.   Keyword: business ethics, Muslim bisunessmen, employers, customers, Islamic business ethics
ANALISIS PENGARUH VARIABEL KREDIT INVESTASI, ANGKATAN KERJA YANG BEKERJA, MODAL MANUSIA (PENDIDIKAN), PAJAK DAN PENGELUARAN PEMERINTAH TERHADAP KETIMPANGAN PEMBANGUNAN ANTAR WILAYAH DI PROVINSI JAWA TIMUR Fatmawati, Agnes
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Ketimpangan pembangunan merupakan masalah yang kompleks dan bersifat multidimensional dalam proses pembangunan ekonomi di Indonesia, khususnya Jawa Timur. Penelitian ini bertujuan untuk menganalisis pengaruh faktor kredit investasi, angkatan kerja yang bekerja, modal manusia (pendidikan), pajak dan pengeluaran pemerintah terhadap tingkat ketimpangan pembangunan antar wilayah di Provinsi Jawa Timur pada tahun 2009-2013. Metode yang digunakan dalam penelitian ini adalah panel data dengan pendekatan efek tetap (Fixed Efect Method) dan dummy wilayah. Penggunaan dummy wilayah dalam penelitian ini adalah untuk melihat variasi tingkat ketimpangan pembangunan di 38 Kabupaten/Kota di Jawa Tengah tahun 2009-2013. Penelitian ini menggunakan data sekunder. Hasil dari penelitian ini menunjukkan bahwa pada alpha 5 persen variabel kredit investasi berpengaruh signifikan dan positif terhadap ketimpangan pembangunan antar wilayah. Sedangkan variabel angkatan kerja yang bekerja, modal manusia (pendidikan), pajak dan pengeluaran pemerintah berpengaruh signifikan dan negatif terhadap ketimpangan pembangunan antar wilayah di Provinsi Jawa Timur.   Kata  Kunci:  ketimpangan  antar  wilayah,  kredit  investasi,  angkatan  kerja  yang  bekerja, pendidikan, pajak, pengeluaran pemerintah  
KETERKAITAN INFLASI, SUKU BUNGA KREDIT, DAN TINGKAT PENGANGGURAN TERHADAP KREDIT BERMASALAH PADA BANK UMUM DI INDONESIA Nindita, Divya Ratna; Kaluge, David
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to analyze relationship beetween Non Performing Loan (NPL), inflation, lending rate, and rate of unemployment. Credit by conventional banks always carry Non Performing Loan. The more amount of credit granted, will carry the higher risk. Indonesian Banking system has been implementing selective credit policy. This selectivity seen from conditions of credit requirement for different categories. This article use Autoregressive Distributed Lag Error Correction Model by Engle Granger to analyze the relationship on the short term and long term. The result showed that in long run, inflation, lending rates, and rate of unemployment has a significant effect in NPL working capital loans, but inflation and rate of unemployment doesn’t have significant effect in NPL investment loans. In the short term,inflation has no effect on both NPL investment and NPL working capital, and rate of unemployment has a significant effect in NPL working capital loans in short term.   Key Words: NPL, Investment Loans, Working Capital, ECM
PENGARUH UANG ELEKTRONIK TERHADAP MONEY MULTIPLIER DI INDONESIA Nofianda, Vemby Ikrima
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tekhnologi memberikan kemudahan tersendiri bagi penggunanya.Salah satunya adalah dengan adanya peningkatan efisiensi dan kemudahan yang didapatkan oleh pengguna.Pesatnya perkembangan tekhnologi merupakan suatu tuntutan bagi Bank Indonesia untuk melakukan terobosan baru dalam memberikan kemudahan bertranksaksi bagi masyarakat luas.Uang Elektronik merupakan salah satu terobosan baru yang dikeluarkan oleh Bank Indonesia.Uang elektronik digunakan untuk mengurangi penggunaan uang tunai di masyarakat. Sama halnya dengan Negara Negara maju yang telah terlebih dahulu menerapkan system pembayaran non tunai tersebut, yang sudah lebih dulu menggunakan uang elektronik  Sehingga pihak Bank Indonesia melakukan GNNT (Gerakan Nasional Non Tunai). Dengan adanya program GNNT tersebut maka akan menyebabkan indikasi adanya peningkatan penggunaan uang elektronik dan mengurangi penggunaan uang tunai. Sehingga dengan adanya hal tersebut dapat berpengaruh terhadap money multiplier yang ada di Indonesia. Kata kunci:Money Multiplier,Uang Elektronik,GNNT
ANALISIS PERCEPATAN PENGURANGAN KEMISKINAN SEKTOR PERTANIAN di KABUPATEN MALANG Janah, Siti Aliffatul; Santoso, Dwi Budi
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Kemiskinan di  negara berkembang pada umumnya, terjadi pada masyarakat pedesaan  yang berprofesi sebagai petani. Kebijakan pemerintah mencanangkan program revitalisasi pertanian guna percepatan pengurangan kemiskinan dirasakan belum berhasil karena 56% penduduk miskin bekerja di sektor pertanian. Penelitian ini bertujuan untuk mengidentifikasi faktor penghambat serta  menyusun  strategi  percepatan pengurangan kemiskinan  sektor  pertanian  di  Kabupaten Malang, di mana hasil analisis Klaster menunjukan faktor penghambat percepatan pengurangan kemiskinan   yaitu   minimnya   fasilitas   irigasi,   rendahnya   produktivitas   lahan,   kurangnya kemampuan akses pasar dan tingginya biaya produksi. Sedangkan strategi yang dilakukan guna percepatan pengurangan kemiskinan di Kabupaten Malang yaitu pembangunan fasilitas irigasi dengan peningkatan alokasi anggaran, pemberdayaan dan penguatan kelembagaan petani, penyediaan bibit padi dan pupuk melalui penguatan kelompok tani serta pengembangan ataupun penciptaan teknologi baru.   Kata kunci: Percepatan Pengurangan Kemiskinan, Sektor Pertanian, Analisis Klaster.

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