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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 200 Documents
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Search results for , issue "Vol. 4 No. 1" : 200 Documents clear
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Indonesia Sebelum Dan Setelah Pemekaran Mengkuningtyas, Yeni; Adib, Noval
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to explore whether there are financial performance differences of local government  before  and  after  region  expansion.  The  financial  performance  of  local government   is   measured   by   financial   ratio   includes   financial   independence   ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and  growth  of  local  revenue  ratio.  This  research  population  are  districts  or  cities  in Indonesia that expanded during 2008. The sample used in this research are 17 regions with purposive sampling methods. The data used in this research is secondary data from The Audit Board of the Republic of Indonesia (BPK RI). The data analysis technique used in this research are financial ratio and t-test (paired sample test). The t-test result shows that there is no significant value of financial independence ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and growth of local revenue ratio. It can be concluded that there is no difference about the financial performance of local governments before and after region expansion in financial independence, effectiveness of local revenue, efficiency, accordance of capital expenditure and the growth of local revenue.     Keywords:   financial    performance,    independence,    effectiveness,    efficiency,    capital expenditure, growth, region expansion, local revenue
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA RSUD DR. SOEDONO MADIUN Prasetyo, Brilian Pamuncak; Ekowati, Wiwik Hidajah
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to measure the performance of Hospital Dr. Soedono Madiun using the Balanced Scorecard approach. This study uses secondary data from the hospital in 2012-2014 and interviews to obtain the necessary data. Balanced Scorecard approach uses four perspectives in the measurement, namely financial perspective, customer perspective, internal business processes, and learning and growth perspective.The study concluded that the performance of Hospital Dr. Soedono Madiun were measured using the Balanced Scorecard approach as a whole can be said to be "sufficient". It can be shown from the analysis of each perspective of the Balanced Scorecard. Hospital Dr. Soedono Madiun can use the Balanced Scorecard approach as an alternative measurement tool for measuring performance.   Keywords: Performance Measurement, Balanced Scorecard, Public Sector, Hospitals
AUDIT MANAJEMEN SEBAGAI SARANA UNTUK MENILAI EFEKTIVITAS FUNGSI SUMBER DAYA MANUSIA (Studi Kasus Pada PT. KAI (Persero) Daerah Operasi IV Semarang) Wirautama, M. Adam
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Audit yang dilakukan ini bertujuan untuk menilai efektivitas fungsi sumber daya manusia serta hambatan dan kelemahan yang dihadapi pada PT. KAI (Persero) Daerah Operasi IV Semarang kemudian memberikan beberapa saran yang dapat dijadikan sebagai bahan pertimbangan oleh perusahaan. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Data-data yang dijadikan sebagai bahan audit didapatkan dengan cara wawancara, observasi, dan dokumentasi. Penilaian efektivitas fungsi sumber daya manusia dilakukan dengan cara membandingkan antara kriteria, kondisi, penyebab, dan akibat. Berdasarkan hasil penelitian, terdapat sebelas fungsi yang dinilai telah efektif, yaitu perencanaan SDM, rekrutmen, seleksi, orientasi dan penempatan tenaga kerja, pelatihan dan pengembangan SDM, perencanaan dan pengembangan karir, penilaian kinerja, pemberian kompensasi, perlindungan tenaga kerja, pemeliharaan hubungan dengan karyawan, dan pemutusan hubungan kerja. Seluruh fungsi yang ada dinilai efektif karena telah dilaksanakan sesuai dengan aturan dan ketentuan yang ada. Sebagai upaya untuk meningkatkan kinerja, maka diberikan beberapa saran dan rekomendasi dalam pencapaian efektivitas fungsi sumber daya manusia di masa yang akan datang.   Kata Kunci : Audit Manajemen, Efektivitas, Fungsi Sumber Daya Manusia
KINERJA KEUANGAN PT. ANEKA TAMBANG (PERSERO), TBK SEBELUM DAN SESUDAH PENERAPAN GOOD CORPORATE GOVERNANCE Novitasari, Cholisah
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian  ini  bertujuan  untuk menguji dan  menganalisis signifikansi  perbedaan   kinerja keuangan PT. Aneka Tambang, Tbk sebelum dan sesudah penerapan Good Corporate Governance (GCG). Kinerja keuangan dalam penelitian ini diukur dalam rasio keuangan Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), dan Debt Ratio (DR). Penelitian ini menggunakan data sekunder berupa annual report PT. Aneka Tambang (Persero), Tbk tahun 1999-2014. Uji hipotesis dilakukan dengan uji beda paired-sample T-test. Hasil penelitian ini menunjukkan bahwa rasio keuangan berupa ROA dan CR mengalami peningkatan walaupun tidak signifikan. Rasio keuangan berupa ROE dan NPM mengalami penurunan walaupun tidak signifikan. Dan rasio keuangan DR mengalam i peningkatan yang signifikan.   Kata Kunci : good corporate governance, Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), Debt Ratio (DR)    
PERAN AUDIT INTERNAL TERHADAP SISTEM PENGENDALIAN MANAJEMEN PEMASARAN PERUSAHAAN PADA PABRIK KAYU PERHUTANI PLYWOOD INDUSTRY KABUPATEN KEDIRI Pracahyo, Norbertus Yunanto
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pelaksanaan audit internal pada perusahaan serta melihat pelaksanaan pengendalian manajemen pada manajemen pemasaran dan peran serta audit internal dalam melihat peran sistem pengendalian manajemen pemasaran perusahaan Pabrik Kayu Perhutani Plywood Industry di Kabupaten Kediri Jawa Timur Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Data-data yang dijadikan sebagai bahan penelitian diperoleh melalui wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian dan pembahasan, pelasakaan kegiatan audit sudah berjalan sangat baik dan pengendalian internal pada Pabrik Kayu Perhutani Plywood Industry sudah berjalan dengan baik hal ini dilihat dari beberapa aspek yang diteliti. Sehingga meminimalisasi kemungkinan kesalahan yang dilakukan oleh pihak perusahaan. Berdasarkan hasil tersebut, maka peran audit internal terhadap sistem pengendalian manajemen perusahaan tercermin dari adanya laporan pemeriksaan yang melihat temuan audit dan perusahaan melakukan tindak lanjut atas temuan tersebut sesuai dengan rekomendasi yang diberikan oleh auditor internal.     Kata Kunci     : AuditManajemen, ManajemenPemasaran
PELAKSANAAN PENGAWASAN DAN MONITORING PEMBIAYAAN GUNA MEMINIMALISIR RISIKO DALAM PEMBIAYAAN MURABAHAH PADA PT. BNI SYARIAH TBK. CABANG MALANG NURYAWAN, AHMAD DWI; Harris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study was to determine the system of supervision and monitoring  on  the  BNI  Syariah  Malang  to  anticipate  the  risk  of  murabahah financing  repayment  problems.  This  study  uses  a  case  study  approach  is  one strategy in a qualitative study. The data were collected by using interviews, interviews, and documentation then analyzed with descriptive methods. To keep the financing provided to customers can be run in accordance with the agreement, the banks need to conduct surveillance and monitoring of such financing. Surveillance and monitoring carried out in order to avoid the possibility of undesirable both for the continuity of financing and the possible risks arising from the provision of such financing. The results of this research is the implementation of the supervision and monitoring of the financing is done BNI Syariah Malang against murabahah financing through two ways, namely by direct supervision and administrative oversight. Comparison of the amount of murabahah financing is channeled to financing problems in BNI Syariah Malang at the level of   Non Performing Financing is still below 5% are included in the category of healthy financing. BNI Syariah Malang should still anticipate and improve the supervision and monitoring of murabahah financing which has been distributed to minimize the financing problems that exist.   Keywords: Control, Monitoring, Murabahah Troubled
PENGARUH PBV, EPS, DAN DER TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2013 DEVI, IRENE NATHASIA; T, SUTRISNO
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 effect of Price Book Value (PBV), Earning Per Share (EPS), and  Debt to Equity Ratio (DER) either directly or indirectly on stock price with used dividend policy as an intervening variable. Dividend Payout Ratio (DPR) used as a proxy of dividend policy. The sample used in this study consisted of 32 manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2013, 160 the number of observations. Sampling was done by purposive sampling methode. This research used is path analysis to quantify the direct and indirect effect of each variable on stock prices. The result of the analysis show that have positive to dividend policy, but EPS and DER have negative to dividend policy. Dividend policy have positive to stock price. PBV and EPS have positive to stock price, DER have negative to dividend policy. Based on result indirect analysis show that have PBV, EPS, and DER to stock price can mediated using dividend policy.   Keywords:    Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR), Earning Per Share (EPS), Price Book Value (PBV), and Stock Price.
Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, Dan Pelaksanaan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) (Studi kasus pada UMKM di kota Malang) Akbar, Rifandhi Nur; Zaky, Achmad
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji pengaruh tingkat pemahaman wajib pajak, kualitas pelayanan perpajakan, dan sanksi pajak terhadap tingkat kepatuhan Wajib Pajak yang memiliki usaha mikro, kecil, menengah (UMKM). Variabel independen dalam penelitian ini adalah pemahaman wajib pajak, kualitas pelayanan perpajakan, dan pelaksanaan sanksi pajak sedangkan variabel dependen adalah kepatuhan wajib pajak yang memiliki usaha mikro kecil menengah (UMKM). Penelitian ini menggunakan  data  primer  dengan  menyebarkan  kuisioner.  Sembilan  puluh  lima wajib pajak yang memiliki usaha mikro, kecil, menengah (UMKM) di kota malang merupakan sampel dalam penelitian ini. Sampel penelitian diambil dengan metode purposive sampling. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa pemahaman wajib pajak dan kualitas pelayanan perpajakan   tidak berpengaruh terhadap kepatuhan wajib pajak UMKM, dan pelaksanaan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak UMKM di kota Malang.   Kata kunci: Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, Pelaksanaan Sanksi  Pajak, Kepatuhan Wajib Pajak, UMKM
Pengaruh Karakteristik Pemerintah Daerah Dan Temuan Audit BPK RI Terhadap Kinerja Pemerintah Daerah Adinafa, Moniq; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to examine the influence of the characteristic of local government (size, level of wealth, dependence level, and government expenditure) and audit finding to performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD). Population of this research is all the Local Government Provinces/district/cities which performance of local government had been evaluated by Ministry of Home affair in 2012. Total sample are 491 local government using purposive sampling. Result of this research indicate that size and level of wealth have significant positive influence on the performance of local government, level of dependence and government expenditure have no significant influence on the performance of local government. While audit findings have significant negative influence to the performance of local government in Indonesia. The results of this research could be used as a reference literature on performance of local government.   Keywords: characteristic of local government, audit finding of The Audit Board of Republic Indonesia, the performance of local government, local government organizers report (LPPD), evaluation of local government performance (EKPPD).  
PENYUSUNAN SISTEM AKUNTANSI PADA PERUSAHAAN MENENGAH (Studi Kasus Pada Ud Bola Mas Mojokerto) Anjarsari, Tesa Loneka; Achmad, Komarudin
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study has the objective to analyze the accounting system contained in the UD Bola Mas, completing the corresponded evidence transaction, arranging accounting records as a reference later to design financial statements for UD Bola Mas based on the company's accounting systems theory. This research use a case study with descriptive qualitative approach to the object of the research are focused on the arranging of accounting systems at UD Bola Mas. The analysis results of this study showed that: accounting system contained in the UD Bola Mas still has many lacks, included: the unpretentious evidence transaction, so there is undistinction information from the evidence. In the accounting records there is not yet made the cash book and sorting the cash book, to determine the income and outcome within the company so the impact there is not yet made general ledger, also there is not yet did the arrangement of simple financial about income statement, retained earnings statement, statement of cash flow, statement of financial position, balance sheets and financial statements (CALK) which later can be used with the company as a based for the payment of taxes calculation, as a tool of comparative of the company's decision-making in the future. There are some imperfections that occured because lack of understanding about the importance of sustainability accounting systems in a company. This research is relevant for medium company to improve the accounting system for the purpose could be held effectively and efficiently.  Keywords: Accounting System, Financial Reporting and UD Bola Mas

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