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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Articles 200 Documents
Search results for , issue "Vol. 4 No. 1" : 200 Documents clear
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BIAYA PADA BANK UMUM PENYALUR KUR DAN BANK UMUM NON PENYALUR KUR DI INDONESIA Nurmayanti, Dian Anggraini
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to compare cost efficiency rate between KUR’s distributor bank and non KUR’s distributor bank  in Indonesia.  This  research used  cost of loanable fund, overhead cost, risk premium, loan volume, and other operating income annual data from BCA, BNI, Mandiri and BRI2007-2014. The method used was Data Envelopment Analysis (DEA) and independent sample t- test using  MaxDEA  6.0  and SPSS  16.0  as helping tools.  Data  Envelopment Analysis (DEA) examination found that generally cost efficiency rate of non KUR’s distributor bank higher than KUR’s distributor bank. To maximize the cost efficiency rate, inefficient bank should increase their loan volume. Keyword: KUR, cost efficiency, Data Envelopment Analysis
ANALISIS KEMISKINAN DAN KETERSEDIAAN INFRASTRUKTUR DI PEDESAAN KAWASAN JALAN LINTAS SELATAN JAWA TIMUR Hastuti, Annisa Tri
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Poverty is a multidimensional issue as it relates to the inability of access to economic, social, cultural, political and participation in society. Therefore, solutions are needed to solve the poverty problem. This research focuses on the poverty of rural communities in terms of social (non-income), the lack of access to physical facilities (infrastructure) in fulfilling the basic needs of rural communities, so the purpose of this study was to determine whether the availability of infrastructure in roads, health services, education, electricity, clean water, and sanitation are significant influence in an effort to reduce rural poverty in the South Region of East Java.This research is a quantitative approach. The study used logistic regression that is a regression model using qualitative response variable. Data used in the form of cross section. Type of data in this research is secondary data obtained through surveys Podes 2014.The results showed that the variables roads, electricity and clean water significantly positively on poverty in Rural Areas of East Java. Results of the comparison between KJLS and Non KJLS Region shows that economically and socially southern region is still far behind. Poverty reduction efforts can be done in terms of social infrastructure, namely improved access roads, electricity, and clean water as well as in terms of the economy, namely in terms of agriculture. This is because agriculture in the area of JLS is subsectors base in East Java. Keywords : Rural,  Poverty, Disparity, Infrastructure, and KJLS
THE IMPACT OF BRAND EQUITY TOWARDS CONSUMER’S PURCHASE INTENTION (An Empirical Study of Teh Botol Sosro Product, on College Student in Faculty Economics and Business University of Brawijaya Malang) Amelia, Siska
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to examine the influence of Brand Awareness, Brand Association, Perceived Quality and Brand Loyalty on Purchase Intention of Teh Botol Sosro consumers ready to drink tea either partially and simultaneously on Teh Botol  Sosro  consumers  on  College  Student  in  Faculty  Economics  and  Business University of Brawijaya Malang. Further purposive sampling technique was used in this research120 respondents. The analysis tools are Multiple Linear Regression Analysis to determine the relationship between independent variable and dependent variable. The result of the study explained that there is a significant effect between brand association and  brand  loyalty on  consumer  purchase  intention.  Brand  awareness  and  perceived quality no significant effect on consumer purchase intention. Therefore, the research result shows that brand loyalty is the dominant variable that affects consumer purchase intention. Keywords: Brand Awareness, Brand Association, Perceived Quality, Brand Loyalty and  Purchase Intention.
THE INFLUENCE OF BRAND EQUITY OF E-COMMERCE BUSINESS ON CUSTOMER SATISFACTION: A STUDY OF MAKASSAR CITY RESIDENT Suaib, Syarief Qayum
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The  purpose  of  this  research  is  to  examine  the  influence  of  Brand  Loyalty, Perceived Quality, Brand Awareness, and Brand Association on Customer Satisfaction of E-commerce business both partially and simultaneously on resident of Makassar City. Further purposive sampling technique was used in this research 125 respondents. The analysis tools are Multiple Linear Regression Analysis to determine the relationship between independent variable and dependent variable. The result of the study explained that Brand Loyalty, Perceived Quality, Brand Awareness, and Brand Association of the E- commerce have a significant effect partially and simultaniously to customer satisfaction. Therefore, the research result shows that Brand Awareness is the dominant variable that affects Customer Satisfaction. The result from this study can be applied to marketing strategy for the companies and interested parties for retaining and maximizing Brand Loyalty, Perceived Quality, Brand Awareness, and Brand Association to get a positive effect on the potential consumers that can lead to the fulfillment of Customer Satisfaction.   Keywords:  Brand  Loyalty,  Perceived  Quality,  Brand  Awareness,  Brand  Association, Customer Satisfaction. 
THE ANALYSIS OF BALANCE SCORECARD TO MEASURE THE PERFORMANCE OF THE HEALTH INSTITUTION (Case Study at UPT X) Permana, Risda Hadi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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In facing the increasingly complex business environment nowadays, it is required a performance measurement method that can assess the institution’s performance accurately and comprehensively such as Balanced Scorecard. It is a performance measurement tool that combines the measurement of the financial and non- financial performance including the perspective of learning and growth, internal business process perspective, customer perspective and financial perspective.This study uses the data of UPT X in 2012-2014. This research is descriptive method which uses a case study approach. Data collection techniques include primary data by distributing questionnaires and secondary data by acquire documentation of the institution and literature related to the research topic.The results of the research conducted have shown that the measurement of performance using  Balanced  Scorecard  at  UPT  X  show  a good  performanceoverall. The advantages and the lacks of the performance of each perspective impact either directly or indirectly for the performance in other perspectives to the financial perspective. The performance of the financial perspective has increased every year while the performance of non-financial perspective can be considered good but still needed improvement in some aspects.  Keywords: Balanced Scorecard, Performance Measurement, Financial Perspective,    Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective
The Effect of Capital, Establishment, Labor, and Education on Income Creative Industries (Case Study in Handicraft Industry Malang) Wicaksana, Bangun Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Creative industries have an important role in the economy of a region. Including in the city of Malang, in particular the creative industries in the handicraft sector. The important role of one of them is to expand employment. In Malang, there are four excellent creative industries subsector craft industry including furniture, industrial sanitary, rattan industry, and industrial ceramics. In the development of creative industries Malang craft sector need to be analyzed variables that affect the income of businesses. Variables which will be studied include capital, establishment, labor, and education. This study used secondary data obtained from the Central Bureau of Statistics, Department of Industry and  Trade  of  Malang,  Books,  Journals,  Internet  and  primary  data  through  direct  interview  to businesses with a questionnaire that had been prepared. Number of all the handicraft business into a superior product Malang is 119 business units. Then, using the formula Slovin taken 54 respondents businesses that became the object of study chosen by purposive sampling. To achieve the goal, in this research used multiple linear regression analysis and classical assumption. Based on calculations using SPSS 18, indicates that the variable capital (X1) Establishment (X2) labor (X3) and education (X4) with the same on the dependent variable (income (Y). It can be seen by test results  F  (simultaneously).  However,  based  on  the  t  test  (partial)  Establishment  has  no  effect significant on the level of income. The influence of independent variables (X1, X2, X3, X4) on the dependent  variable  (Y)  amounted  to  83.3%,  while 16.7%  Other  donated  by other  variables  not included in this equation.  Keywords: Creative Industry Handicraft Sector, Absorption Labor, Capital, Establishment, Labor, Education.
ANALISIS PENERAPAN CAPITAL ASSET PRICING MODEL (CAPM) SEBAGAI DASAR DALAM PENGAMBILAN KEPUTUSAN INVESTASI (Studi Pada Saham-Saham Perbankan Yang Listing Di BEI Periode 2013-2014) Crisdianto, Ongki Vebyan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dilatar-belakangi oleh kemajuan perekonomian Indonesia yang ikut mendorong perkembangan industri jasa keuangan. Sebelum investor melakukan keputusan investasi, Hendaknya perlu mempertimbangkan resiko-resiko yang harus ditanggung oleh investor sehingga diperlukan alat untuk mengukur resiko dan tingkat pengembalian saham sebagai alternatif untuk menentukan keputusan investasi saham salah satunya adalah Capital Asset Pricing Model (CAPM). Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif Sampel yang digunakan adalah 24 saham dari Perusahaan-perusahaan sektor perbankan yang terdaftar di Bursa Efek pada periode tahun 2013-2014. Hasil Analisis menunjukkan, Saham emiten Bank Bukopin Tbk (BBKP) memiliki rata-rata tingkat pengembalian saham tertinggi, yaitu sebesar 0,11184865 atau 11,1848%. Bank of India Indonesia Tbk. (BSWD) memiliki indeks beta yang tertinggi sebesar 1.644 dan termasuk saham yang agresif karena beta lebih dari satu (β>1). Bank of India Indonesia Tbk. (BSWD) memiliki Expected return yang tertinggi sebesar 0.016234095atau 1,623%. Terdapat 18 emiten saham yang efisien pada perusahaan sektor perbankan yang memiliki tingkat pengembalian saham individu lebih besar daripada tingkat pengembalian yang diharapkan.  Kata kunci: beta, Capital Asset Pricing Model, Risiko, Tingkat Pengembalian Saham,  tingkat pengembalian saham individu, tingkat pengembalian saham yang diharapkan.
PENEGAKAN KODE ETIK PROFESI PADA SUATU KANTOR AKUNTAN PUBLIK Elfieni, Fita Tri
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Dewasa ini pelanggaran etika dalam bisnis kerap terjadi. Penelitian ini bertujuan memberikan gambaran terkait penegakan kode etik dalam praktik profesional akuntan publik, serta upaya-upayanya. Dengan metode kualitatif, deskriptif, objek penelitian dikembangkan dengan menjabarkan realita lapangan secara deskriptif dan mendalam. Objek penelitian adalah sebuah KAP yang berada di Kota Malang. Data penelitian didapat melalui studi pustaka, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penegakan etika di KAP X tidak terlepas dari disiplin dan ketaatan akan peraturan etika yang berlaku. Upaya-upaya yang telah dilakukan yaitu: (1) meningkatkan pemahaman etika profesi; (2) peningkatan kompetensi melalui pelatihan IAI dan diskusi internal organisasi; (3) meningkatkan religiusitas; dan (4) menjadikan pimpinan sebagai panutan utama. Penegakan kode etik memang bukan perkara  mudah.  Kesadaran  individu  akan  pentingnya  kode  etik  merupakan  hal penting. Selain itu, upaya pun bukan hanya dilakukan oleh akuntan publik sendiri saja, tapi juga pihak-pihak yang bersinggungan dengan praktik profesional akuntan publik, seperti: IAPI, pengguna jasa, dan Perguruan Tinggi.  Kata Kunci: Akuntan Publik, Kode Etik, Penegakan.
ANALISIS EFEKTIVITAS DAN EFISIENSI PROGRAM KEMITRAAN BUMN SEBAGAI WUJUD TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI PENDEKATAN DATA ENVELOPMENT ANALYSIS) Novindasari, Yashinta
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan menganalisis tingkat efektivitas dan efisiensi pelaksanaan program kemitraan  BUMN selama periode 2012-2014. Metode yang digunakan untuk mengukur efisiensi program kemitraan adalah metode non-parametrik Data Envelopment Analysis (DEA) dengan menggunakan software Warwick for DEA. Penelitian ini menggunakan sampel data sekunder yang diperoleh melalui akses data Laporan tahunan PKBL yang diserahkan oleh masing-masing BUMN kepada Kementrian Negara BUMN.  Hasil penelitian menunjukkan tingkat efektivitas program kemitraan menunjukkan hasil rata-rata selama periode penelitian belum adanya tingkat efektivitas pada penyaluran dana Program Kemitraan.. Tingkat efisiensi program kemitraan BUMN 2012-2014 mengalami kenaikan pada tahun 2013 dan mengalami penurunan pada tahun 2014 secara rata-rata. Peningkatan nilai efisiensi dapat dilakukan dengan cara meningkatkan atau menurunkan variable input, yaitu dana pembinaan dan biaya operasional, serta variable output yang terdiri dari pendapatan bunga, pendapatan lain-lain, biaya lain, pinjaman kemitran, dan beban pembinaan sesuai nilai target yang direkomendasikan oleh DEA. Kata kunci : efektivitas, efisiensi, program kemitraan BUMN, tanggung jawab sosial perusahaan Data Envelopment Analysis.
IMPLEMENTASI PENGALIHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN PADA DINAS PENDAPATAN DAERAH KABUPATEN BANYUWANGI Ayu, Martha Feghita
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui implementasi pengelolaan PBB-P2 yang diterapkan di Kabupaten Banyuwangi, kendala yang dihadapi dan faktor-faktor yang menyebabkan kendala serta upaya yang dilakukan pemerintah. Jenis penelitian adalah deskriptif dengan menggunakan pendekatan kualitatif dan rancangan penelitian studi kasus serta studi literatur. Data yang diperoleh melalui wawancara, observasi, dokumentasi serta studi literatur. Hasil dari penelitian ini menunjukkan bahwa Kabupaten Banyuwangi cukup siap dalam menghadapi pengalihan PBB-P2 menjadi pajak daerah, hal ini dapat dilihat melalui pelaksanaan pengelolaan yang sesuai pedoman pengelolaan PBB-P2. Diawali dengan pemerintah daerah memenuhi persiapan terkait peraturan, penyesuaian organisasi dan SDM, melakukan sosialisasi, sarana dan prasarana, dan kerjasama dengan pihak instansi terkait. Adapun kendala yang dihadapi terkait jumlah SDM dan kualitas yang kurang terutama di bidang penilai, pengecekan lapang, serta juru sita mengakibatkan potensi penerimaan yang di dapat kurang optimal, selain itu terdapat beberapa kendala lainnya. Akan tetapi Pemerintah Daerah Kabupaten Banyuwangi telah melakukan upaya dan inovasi dalam mengatasi kendala tersebut.  Kata Kunci: Pajak Bumi dan Bangunan, Pajak Daerah, Implementasi Pengalihan PBB-P2.

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