cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 506 Documents
 4   5   6   7   8 
Search results for , issue "Vol. 6 No. 2" : 506 Documents clear
ANALISA EFEKTIVITAS DAN EFISIENSI MENGGUNAKAN TEKNIK AUDIT MANAJEMEN PADA FUNGSI PEMASARAN (Studi Kasus Pada PT Madu Kembang Joyo Sriwijaya) Admantyasyahri, Inge Fitri
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the efficiency and effectiveness of marketing functions using management audit techniques at PT Madu Kembang Joyo Sriwijaya. Management audit in marketing function is used to monitor and determine areas of problem and current and future opportunities and to provide recommendation based on the condition of the company, so an efficient and effective marketing that can support related functions within the company is created. This case study uses descriptive method through questionnaires, interviews, and documentation. The  effectiveness and efficiency of marketing functions are analyzed and evaluated by comparing the criteria, causes, and effects and recommendation. Based on the results of research it can be concluded that, in general, the activities of marketing functions of PT Madu Kembang Joyo Siwijaya are quite effective yet not quite efficient. Therefore, PT. Madu Kembang Joyo Sriwijaya must continuously strive to improve the existing marketing functions. This study provide some recommendations and alternatives to be considered by the company to create effective and efficient marketing functions. Keywords : Management Audit, Effectiviness, Efficiency, Marketing Function
ANALISIS KESESUAIAN LAPORAN KEUANGAN BAZNAS KOTA MOJOKERTO DENGAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH Fauzia, Rahmatul
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian kualitatif ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan BAZNAS Kota Mojokerto dengan PSAK No 109 tentang Akuntansi Zakat dan Infak/Sedekah dengan menggunakan pendekatan deskriptif dan metode studi kasus. Penelitian dilaksanakan di BAZNAS Kota Mojokerto, salah satu BAZNAS daerah yang menjadi BAZNAS percontohan di Jawa Timur. BAZNAS Kota Mojokerto memiliki tugas menghimpun, menyalurkan dan mendayagunakan dana zakat, infak dan sedekah serta membuat pelaporan terkait kegiatan tersebut.  Lembaga penghimpun zakat harus membuat laporan keuangan yang berisi Laporan PosisiKeuangan, Laporan Perubahan Dana, Laporan Perubahan Aset Kelolaan, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. BAZNAS Kota Mojokerto membuat satu laporan keuangan dari lima laporan keuangan yang seharusnya dibuat. Laporan keuangan yang dibuat yaitu laporan arus kas, tetapi isi dari laporan tersebut belum sesuai dengan PSAK 109. Sehingga disimpulkan bahwa Laporan Keuangan BAZNAS Kota Mojokerto belum dibuat sesuai dengan PSAK 109 tentang Akuntansi Zakat, dan Infak/Sedekah. Kata kunci: BAZNAS, Zakat, Infak, Sedekah, Laporan Keuangan, PSAK, Akuntansi Syariah
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA DAERAH SERTA ANALISIS FLYPAPER EFFECT (Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur) SE, Fibriana
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this research are to examine the effect of own-source revenue (PAD), counter balance funds, such as revenue sharing (DBH), general purpose grant (DAU), and specific purpose grant (DAK), and remaining budget surplus (SiLPA) on local ependitures and to analyze the potential of flypaper effect in local expenditure. The population of this study is all regencies and cities in East Java. The data of this study are audited Budget Realization Statements from 2015 to 2016 obtained from Indonesian Audit Board. The results of multiple linier analysis show that PAD, DAU, and DAK have significant influence, while DBH and SiLPA do not have significant influence on Local Expenditure. In addition,  flypaper effect does not occur in Local Expenditure.Keywords: own-source revenue, revenue sharing, general purpose grant,         specific purpose grant, remaining budget surplus, flypaper  ffect,                 local expenditure
IMPLEMENTASI TANGGUNG JAWAB SOSIAL: STUDI PADA PT. KALTIM PRIMA COAL (KPC) SANGATTA Muizzah, Rosyidatul
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dampak operasional PT. Kaltim Prima Coal, peran yang dijalankan oleh perusahaan dalam melaksanakan program tanggung jawab sosial perusahaan dan perlakuan akuntansi lingkungan. Objek Penelitian ini adalah perusahaan yang bergerak di bidang pertambangan PT. Kaltim Prima Coal (KPC) yang berlokasi di Sangatta, Kutai Timur. Metodologi yang digunakan adalah kualitatif dengan metode penelititan studi kasus. Dalam penelitian ini menggunakan data primer dan data sekunder. Data primer diambil dengan wawancara dan observasi sedangkan data sekunder diambil dari laporan keberlanjutan. Hasil dari penelitian ini adalah dampak yang dihasilkan oleh PT. Kaltim Prima Coal seperti limbah, krisis tanah, dan isu kesenjangan sosial. Peran yang dilakukan oleh PT. Kaltim Prima Coal yaitu mengelola limbah, melakukan rehabilitasi pada struktur tanah, dan menjalankan tujuh bidang program yaitu pengembangan agribisnis; peningkatan sanitasi dan kesehatan masyarakat; peningkatan pendidikan dan pelatihan; pengembangan usaha mikro, kecil, dan menengah; peningkatan infrastruktur;  pelestarian alam dan budaya; dan peningkatan kapasitas kelembagaan pemerintah desa dan masyarakat. Pelaporannya disajikan dalam laporan laba rugi sebagai Harga Pokok Produksi. Kata kunci: Tanggung Jawab Sosial Perusahaan, Perusahaan Akuntansi Lingkungan, Biaya Lingkungan, Laporan keberlanjutan.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN OVERCONFIDENCE TERHADAP TAX AVOIDANCE (SURVEI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Anjani, Fatima Tria
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of gender diversity, Javanese culture, age, and overconfidence on tax avoidance, a legal conduct to avoid tax payment by way of tax planning to reduce tax that should be paid. Tax avoidance results in losses for the government because tax contribution from companies is not optimal. The data of this study are secondary data from a sample of 172 manufacturing companies listed in the Indonesia Stock Exchange, selected through purposive sampling method, in the period 2013-2016. Using multiple regression analysis, the results show that gender diversity and overconfidence have a significant effect on tax avoidance, but Javanese culture and age diversity of directors do not affect tax avoidance.Keywords: gender diversity, Javanese culture, age diversity , overconfidence, tax avoidance
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN DAN KEMAMPUAN KERJA AUDITOR TERHADAP AUDIT JUDGMENT Faradish, Nabila
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The failure of audits over the last few decades has undermined public confidence in auditor's performance. Auditors are judged to be less intimidating when creating judgment in their assignment. Previous research has suggested that there are several factors that can influence auditors in their judgment. This quantitative study aims to examine the effect of task complexity, obedience pressure, and ability on audit judgment. Using purposive sampling, auditors who are working in Public Accounting Firms (KAP) in Malang and Surabaya and registered in the Indonesian Institute of Certified Public Accountants (IAPI) were selected as the sample. From 90 copies of questionnaires, sixty were returned. The hypothesis testing was carried out using Partial Least Square (PLS). The results of this study prove that task complexity and obedience pressure affect audit judgment, but ability does not affect it. The results also show that obedience pressure is the most dominant factor in influencing audit judgment. Kata Kunci : Kompleksitas tugas, tekanan ketaatan, kemampuan kerja, audit judgment.
ANALISIS PENGELOLAAN KEUANGAN DESA DENGAN PRINSIP OPEN GOVERNMENT (STUDI KASUS: DESA PEJAMBON KABUPATEN BOJONEGORO) Wijayanti, Sifa Herdini Sekar
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to see the implementation of Open Government principle in financial management of Pejambon Village with the issues faced and the Open Government concept development strategy in village financial management. This study was conducted by using descriptive qualitative method with interview, observation, and documentation as the data collection techniques. The result of this study showed that the financial management of Pejambon Village was had corresponded closely with the accountability, transparency, participation, and orderly budget principle used. However, the problems faced could rise information users’ opinion that the village government did mark-up since performance-based budgeting had not been implemented, there was lack of validation on working plan and budgeting and working realization report and budgeting published, and there were some villagers not knowing Open Government and those who are passive. To improve the village financial management development, Pejambon Village had prepared some strategies such as maintaining village government consistency, constructing village museum in the future, implementing affordable internet, and training for Pejambon villagers.In creating the recommendations, use SWOT analysis. The recommendation is focusing on controlling each procedure, implementing redundancy in the regeneration of infrastructure, labor demand, and updating and improving the analysis results on the knowledge management website, and increasing employee competency. Keywords: open government, village financial management, accountability, transparency, participation, and orderly also discipline budgeting
IMPLEMENTASI DAN EVALUASI SISTEM KEUANGAN DESA (SISKEUDES) DI PROVINSI JAWA TIMUR Nafi’ah, Nur Khasanatun
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to measure the implementation of Rural Financial System (SISKEUDES) in East Java from the perspective of Finance and Development Supervisory Agency (BPKP) as the system developer and village government officials as users and to evaluate the implementation of the system. The data of this qualitative descriptive research were obtained from interviews on six informants, in which three of them are from BPKP and the other three are heads of village. The results show that the system is used by BPKP as a tool to realize accountability in accordance with its function. The main difficulty faced by village in implementing the system is related to the village government’s human resources. Age, educational background, and adaptation process are the factors of the difficulty. Therefore, synergy between human resources from BPKP and the village government is essential in the success of the system implementation, so the expected accountability can be achieved. Sustainable assistance from BPKP for village government officials is necessary to ensure that the officials have a sufficient competence in the implementation.Keywords: Accountability, Evaluation, Human Resources, SISKEUDES PENDAHULUAN
ADAPTASI PETERNAK AYAM RAS PETELUR DALAM MENGHADAPI GEJOLAK DI PASAR INPUT DAN OUTPUT (Studi pada Peternakan Rakyat Ayam Ras Petelur di Kecamatan Ponggok Kabupaten Blitar) Prasasta, Himawan
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peternakan ayam ras petelur merupakan salah satu usaha yang memiliki prospek bisnis menguntungkan. Salah satu wilayah di Indonesia yang menjadi sentral peternakan ayam ras petelur berada di Kabupaten Blitar. Mulai tahun 2016 terjadi gejolak harga di pasar input dan output peternakan ayam ras petelur yang tidak terkendali. Kondisi tersebut sangat mengacam terhadap keberlangsungan peternakan ayam ras petelur di Kabupaten Blitar. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh gejolak harga di pasar input dan output terhadap peternakan rakyat ayam ras petelur di Kecamatan Ponggok serta adaptasi yang dilakukan peternak rakyat ayam ras petelur di Kecamtan ponggok dalam menghadapi gejolak di pasar input dan output. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif. Analisa yang digunakan adalah analisis ekonomi dengan menggunakan rumas matematika ekonomi diantaranya TC, TR, laba, dan BEP. Berdasarkan hasil perhitungan  didapatkan hasil bahwa gejolak harga di pasar input dan output peternakan rakyat ayam ras petelur berpengaruh terhadap laba peternak, adaptasi yang dilakukan oleh peternak rakyat ayam ras petelur dilakukan pada pasar input  antara lain  mencari harga input murah, merubah komposisi paka, dan subtitusi pakan, sedangkan pada pasar output para peternak melakukan memotong rantai tataniaga, menambah referensi pengepul, serta menjual secara berkelompok.  Kata kunci: Peternakan Rakyat ayam ras petelur, Adaptasi, Gejolak Harga, Pasar Input dan Pasar Output
PERAN MODAL SOSIAL DALAM PENGEMBANGAN COMMUNITY BASED TOURISM (STUDI KASUS MASYARAKAT KELURAHAN JODIPAN KECAMATAN BLIMBING KOTA MALANG) Wibowo, Joshi Maharani
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Community Based Tourism (CBT) merupakan salah satu produk pariwisata yang memanfaatkan modal sosial dalam pembentukan dan pengembangannya. Tulisan ini akan mengulas salah satu pariwisata berbasis CBT yaitu Kampung Warna-Warni Jodipan secara ekonomi, yang secara umum akan membahas 2 topik yaitu pendapatan dan kesejahteraan yang dialami oleh masyarakat lokal dengan adanya pariwisata berbasis CBT.  Kata kunci: Community Based Tourism, Modal Sosial, Pariwisata

Page 6 of 51 | Total Record : 506

 4   5   6   7   8 

Filter by Year

2017 2018


Reset
Filter By Issues
All Issue Vol. 10 No. 2 Vol 10, No 2: Semester Genap 2021/2022 Vol 10, No 1: Semester Ganjil 2021/2022 Vol. 10 No. 1 Vol. 9 No. 2 Vol 9, No 2: Semester Genap 2020/2021 Vol 9, No 1: Semester Ganjil 2020/2021 Vol. 9 No. 1 Vol. 8 No. 2 Vol 8, No 2: Semester Genap 2019/2020 Vol 8, No 1: Semester Ganjil 2019/2020 Vol. 8 No. 1 Vol. 7 No. 2 Vol 7, No 2: Semester Genap 2018/2019 Vol 7, No 1: Semester Ganjil 2018/2019 Vol. 7 No. 1 Vol. 6 No. 2 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol. 6 No. 1 Vol. 5 No. 2 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol. 5 No. 1 Vol. 4 No. 2 Vol. 3 No. 2 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol. 4 No. 1 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol. 3 No. 1 Vol. 2 No. 2 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol. 2 No. 1 Vol. 1 No. 2 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol. 1 No. 1 More Issue