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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 236 Documents
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Search results for , issue "Vol. 6 No. 1" : 236 Documents clear
ANALISIS LINGKUNGAN INTERNAL DAN EKSTERNAL SEBAGAI DASAR FORMULASI STRATEGI BERSAING (Studi pada KSU Brosem) Prasetyo, Hardian Eko
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Minuman ringan merupakan pilihan terbaik untuk menghilangkan dahaga bagi sebagian besar masyarakat Indonesia. Sedangkan sebagian besar pasar minuman ringan diisi oleh produk-produk luar negeri. Sebagai salah satu produsen minuman ringan dalam negeri, Brosem harus mampu membuktikan bahwa produk minuman ringan dalam negeri memiliki kualitas yang tidak kalah dengan produk luar negeriPenelitian ini bertujuan untuk mengetahui kondisi lingkungan internal dan eksternal pada Brosem serta mengetahui strategi yang paling tepat untuk Brosem. Penelitian ini dilakukan dengan pendekatan deskriptif kualitatif menggunakan alat analysis berupa matriks EFE, matriks IFE, Matriks SWOT, Matriks Internal-Eksternal dan Matriks QSPMHasil penelitian ini menunjukkan bahwa Brosem memiliki kekuatan yang lebih besar dari kelemahan dan peluang yang lebih besar dari ancaman. Berdasarkan analisis matiks QSPM diperoleh alternatif strategi pengembangan produk merupakan strategi terbaik baik BrosemKata Kunci : Lingkungan Internal, Lingkungan Eksternal, Analisis Lingkungan, Formulasi Strategi, Matriks EFE, Matriks IFE, Matriks SWOT, Matriks IE, Matriks QSPM
PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Prasetyo, Donny
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to provide empirical evidence about the influence of Good Corporate Governance, audit quality, and information asymmetry on earnings management. The sample of this study is 95 manufacturing companies listed in the Indonesia Stock Exchange in 2015, which were selected through purposive sampling method. This study uses multiple linear regression analysis to identify the influence among variables. The result of this study shows that several mechanisms of Good Corporate  Governance,   such   as   institutional ownership,   managerial   ownership,   and   audit committee, affect earnings management then variables such as independent commissioner, audit quality, and information asymmetry have no effect on earnings management. Given the mechanism of Good Corporate Governance, the profit management activities can be reduced.Keywords:   good   corporate   governance,   audit   quality,  information   asymmetry,   earnings management 
PENGARUH WORKLOAD, TIME BUDGET PRESSURE, DAN DUE PROFESSIONAL CARE TERHADAP KUALIAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Yusuf, Jelvi
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji pengaruh workload, time budget pressure dan due professional care terhadap kualitas audit. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel yang digunakan sebanyak 91 auditor yang tersebar di 16 Kantor Akuntan Pubik. Sampel yang diperoleh menggunakan metode survei dengan teknik convenience sampling. Analisis data dilakukan menggunakan metode regresi linier berganda dengan aplikasi SPSS 24.0. Hasil penelitian menunjukan bahwa workload berpengaruh negatif terhadap kualitas audit, sedangkan time budget pressure dan due professional care berpengaruh positif terhadap kualitas audit.Kata Kunci : Workload, Time Budget Pressure, Due Professional Care, Kualitas  Audit
ANALISIS EVENT STUDY ATAS KEBIJAKAN TAX AMNESTY (Studi Kasus Sektor Perbankan Yang Tercatat Di Bursa Efek Indonesia) Husna, Zahratul
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the reaction of stock price in response to tax amnesty policy, observed from the reaction of abnormal return and trading volume activity of banking stocks listed in the Indonesia Stock Exchange in the period of tax amnesty event. The sample of this study is the stock of twelve banks listed in the Indonesia Stock Exchange, that are selected through purposive sampling technique. This research was conducted using event study method with market model. The period of observation is 401 trading days, which are 200 days prior to, one day during, and 200 days after the event. The statistical test used in this study is one sample t-test, which is used to determine whether significant differences occur on abnormal return and trading volume activity before and after the event. The results show that there is a significant market reaction proxied by abnormal return and trading volume activity around tax amnesty policy event. This is shown by differences on average abnormal return and trading volume activities before and after the event.Keywords: Tax Amnesty, abnormal return, trading volume activity, event study.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Kota Malang) Munnawaroh, Madinah
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

 The Head of Supervisory Board for Public Accounting Companies of the United States has announced to censure and impose civil penalty on Purwantoro, Suherman, and Surja audit firms and the partners of the Ernst and Young (EY) global network due to their involvement in the audit failure of PT Indosat Tbk Financial Statement in 2011 (PCAOB, 2017). The Indonesian member firm of EY global network has been assessed as having committed to dysfunctional audit behaviour, i.e. administering the audit steps too early without being supported by sufficient evidence. On the basis of such a consideration, it is important to carry out research on the dysfunctional audit behaviour.This research aims to identify the influence of auditors’ personal characteristics (locus of control, performance, organizational commitment, and turnover intention) and time budget pressure on the acceptance of dysfunctional audit behaviour. The research is conducted by survey method on the auditors working in the audit firm of Malang City. The samples are selected by convenience sampling technique, and it obtains 37 auditors. The data are analyzed using multiple linear regression method. The results show that organizational commitment, turnover intention, and time budget  pressure significantly influence the acceptance of dysfunctional audit behaviour, while locus of control and performance do not affect the acceptance of dysfunctional audit behaviour.Keywords: Acceptance of dysfunctional audit behaviour, locus of control, performance, organizational commitment, turnover intention, time budget pressure.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA (Studi Pada Satuan Kerja Perangkat Daerah Kota Batu) Susanti, Nonik Dwi
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to examine the effect of accrual-based governmental accounting standards implementation and human resource competence on the quality of financial statements of Batu City. The objects of this study is 40 work units in Batu City. 130 data  have been successfully collected  distributing  questionnaires  to  respondents,  which  are  selected  through purposive sampling technique. The data are analyzed using multiple linear regression method in SPSS20. The results show that the implementation of accrual-based governmental accounting standards and the competence of human resource have a positive effect on the quality of financial statements of the Local Government of Batu City.Keywords: Accrual-based governmenatal accounting standards, human resource competence, quality of financial statements of local government 
PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI PADA PT. BANK RAKYAT INDONESIA Tbk. CABANG BUMI SERPONG DAMAI KOTA TANGERANG) Cahya, Bernardinus Adi
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the effect of the implementation of Good Corporate Governance principles, which consists of transparency, accountability, responsibility, independency, and fairness, on the financial performance of PT. Bank Rakyat Indonesia Tbk. Branch of Bumi Serpong Damai in Tangerang City. This study uses data obtained from questionnaires and direct observation. Using random sampling method, this study has selected 52 employees of PT. Bank Rakyat Indonesia Tbk Branch of Bumi Serpong Damai in Tangerang City as the respondents. The hypothesis of this research is assessed using multiple regression analysis. This study finds that the implementation of responsibility principle improves the financial performance of the company. However, transparency, accountability, independency, and fairness do not affect the company’s financial performance.Keywords : good corporate governance principle, financial performance
ANALISIS PENERAPAN GOOD GOVERNANCE PADA DIREKTORAT JENDERAL PAJAK (STUDI KASUS: KPP PRATAMA MALANG SELATAN) Hasibuan, Dynda Damaiani
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This qualitative study aims to identify the application of good governance in Small Tax Office of Malang Selatan, as the unit vertically below the Directorate General of Tax, based on the principles and indicators of good governance issued by Bappenas through case study approach. The principles are visionary, openness and transparency, participation, accountability, rule of law, democracy, professionalism and competency, responsiveness, efficiency and effectiveness, decentralization, private sector and civil society partnership, and commitment to environmental protection. The data are obtained through interviews, observation, literary research, and documentation. This study finds that Small Tax Office of Malang Selatan has applied good governance principles well.Keywords: good governance, directorate general of tax
MAKNA INTANGIBLE ASSET DALAM PERSPEKTIF PANTI ASUHAN ISLAM NIK’MATUL IMAN, DAU DI KABUPATEN MALANG Kurniawati, Sofia
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This qualitative research aims to disclose the meaning of intangible asset for non-profit organizations, particularly Nik’matul Iman orphanage. Using descriptive approach, this study finds four meanings of intangible asset perceived by the orphanage. The first meaning is spiritual intake in a form of pondok-pesantren based vision and mission branding, in which pondok pesantren is Islamic boarding school system in Indonesia. The second meaning is trust from the community and donors. The third meaning is maslahah (Islamic term for public interest) and lillahi ta’ala (Islamic term for doing things only for God). The fourth meaning is barakah livelihood, in which barakah means useful yet sufficient according to God’s will. All of the four meanings of intangible asset refer to invisible assets that help the orphanage develop and become going concern, so the vision and the mission of the orphanage, which is actualizing pondok-pesantren-based orphanage that provides for physical and spiritual needs, is achieved.Keywords: intangible  asset, non-profit organization, orphanage, pondok pesantren
Analisis Pengaruh Likuiditas, Struktur Aktiva Dan Profitabilitas Terhadap Struktur Modal Perusahaan Multifinance di Bursa Efek Indonesia (Bei) Tahun 2012-2015 Majid, Nurcholid
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dilakukan untuk mendeteksi dan mengidentifikasi pembentuk perilaku herding yang terjadi di IHSG pada periode 2008 dan 2016. Kedua periode tersebut dipilih untuk menggambarkan pada saat kondisi pasar market stress dan normal. Metode yang digunakan dalam penelitian ini dengan menggunakan metode pendekatan oleh Chang, Cheng, dan Khorana (2000) yang mengembangkan model dari Christie dan Huang (1995) dengan metode Cross Sectional Absolute Deviation untuk mencari nilai return dispersi, dan menambahkan pendekatan hubungan non-linier dengan analisis regresi linier berganda untuk mendeteksi adanya perilaku herding.Dengan menggunakan data return saham harian dan return pasar dari perusahaan-perusahaan di IHSG yang dipilih berdasar teknik purposive sampling pada masing-masing tahun untuk mencari nilai dispersi sesuai dengan metode Chang, Cheng, dan Khorana (2000), ditemukan adanya hubungan non-linier dari variabel return pasar kuadrat dengan nilai dispersi pada masing-masing tahun objek penelitian yang mengindikasikan adanya perilaku herding pada tahun 2008 dan 2016.Dari temuan tersebut, penelitian ini juga dilakukan untuk mengidentifikasi pembentuk dari perilaku herding dengan menggunakan data pendukung berupa hasil wawancara bebas pada beberapa broker dan investor yang melakukan transaksi di pasar modal Indonesia. Hasil wawancara menunjukan hasil yang sama, dimana para informan menyebutkan sering menemui tindakan tidak rasional investor dalam memilih keputusan investasi. Informan juga menyebutkan bahwa para investor sering bertindak hanya berdasar dari isu dan kabar yang beredar di antara investor lain, yang mengimplikasikan bahwa arus informasi yang tidak benar (informational cascades) menjadi salah satu pembentuk atau penyebab utama dari perilaku herding yang terjadi di IHSG.                                                                                                              Kata Kunci :Perilaku Herding, Behavioral Finance, Cross Sectional Absolute Deviation

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