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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Articles 548 Documents
Search results for , issue "Vol. 7 No. 2" : 548 Documents clear
THE INFLUENCE OF PRICES PROMOTION AND E-SERVICE QUALITY ON CUSTOMER REPURCHASE INTENTION OF TRAVELOKA: STUDY ON TRAVELOKA USERS IN INDONESIA PUSPITA SARI, NITA DWI
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the effect of Price Promotion and E-ServiceQuality through Efficiency, System Availability, Fulfillment, and Privacy onRepurchase Intention of Traveloka customers in Indonesia. This is an explanatoryresearch that explains the causal relationship between the variables described throughhypothesis testing.This study used a sample of 262 people who had made transactionsusing Traveloka application for the last 2 years, within the criterion between the agesof 19 and 34 years old. Hypothesis testing is done using t test or t-statistic value. Thedata analysis tool used is Partial Least Square (PLS) and assisted with SmartPLS3.2.7 software. The results of the analysis obtained in this study are four variables in this study, namely Price Promotion, Efficiency, Fulfillment and Privacy have a significantinfluence on Repurchase Intention of Traveloka customers with Fulfilment being thedominant variable; whereas, System Availability does not have significant influenceon repurchase intention of Traveloka customers. Keyword: Price Promotion, E-Service Quality, Repurshase Intention, Traveloka
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Sruktur Modal Terhadap Nilai Perusahaan (Studi pada Perusahaan Property dan Real Estate di BEI) ARDHANA, AGENG FAMAS
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui profitabilitas, ukuran perusahaan, dan struktur modal berpengaruh terhadap nilai perusahaan pada perusahaan properti dan realestate di Bursa Efek Indonesia periode 2011-2015. Populasi dalam penelitian ini adalahseluruh perusahaan property dan realestate yang terdaftar dalam BEI tahun 2011sampaitahun 2015. Berdasarkan populasi yang tersedia dipilih menjadi sampel penelitian yaknisebanyak 15 perusahaan dengan metode pengambilan purposive sampling. Penelitian inimenggunakan metode analisis regresi linier berganda. Hasil penelitian membuktikan bahwaprofitabilitas, ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaanpada perusahaan realestate dan properti yang go public di BEI. Sedangkan struktur modalberpengaruh negatif signifikan terhadap nilai perusahaan pada perusahaan realestate danproperti yang go public di BEI. Hasil penelitian juga membuktikan bahwa menunjukkanbahwa variabel profitabilitas, ukuran perusahaan, dan struktur modal secara simultanberpengaruh signifikan terhadap nilai perusahaan pada pada perusahaan realestate danproperti yang go public di BEI periode 2011-2015.Kata kunci : struktur modal, profitabilitas, size, nilai perusahaan
THE APPLICATION OF THE BALANCED SCORECARD AS A PERFORMANCE MEASUREMENT METHOD (Case Study RSUD Lawang) PUTRA, EKA CAHYA
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the hospital performance using the balancedscorecard by utilizing it to develop the expected financial and non-financial aspects inconducting performance appraisals. So that, the hospital will become ideal and able toprovide customers satisfaction. Data in this research were collected in three years from 2015to 2017 by using descriptive analysis. The researcher evaluated the hospital performancebetween the periods and compare them with the previous target, and then give scoreaccording to the criteria. Data were obtained through library research and the secondary datawas obtained from Lawang Regional hospital (RSUD Lawang). Financial performancemeasurement was viewed from the achievement of revenue and cost changes, the customerperspective views of customer acquisition, customer retention, customer satisfaction, internabusiness process perspective include innovation, operational process, and response timesMeanwhile, for learning and growth perspective was viewed from employee retention andemployee training. In conclusion, four assessment perspectives are considered good enoughThe balanced scorecard is suitable to be applied to Lawang Hospital because it can provideillustrations that are more structured, comprehensive and complete so that they can presenaccurate information that can later be used for decision-making.Keyword: Performance, Balanced Scorecard, Hospital
HUMAN DEVELOPMENT ANALYSIS: THE ROLE OF DEMOGRAPHIC FACTORS IN WEST NUSA TENGGARA IN THE PERIOD OF 2013 - 2017 PRADANA, FARRAS ADI
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The increasingly demands of globalization encourage various regions to compete in improving thewelfare of their people. One effort to achieve it is in the demographic sector, namely by improving thequality of Human Resources (HR). A good quality of HR will boost the pace of the HumanDevelopment Index (HDI), which is common indicator of the development of a region. West NusaTenggara Province which has a low HDI but has potential in its community. By utilizing the paneldata model, the analysis of this study took sample data from year 2013 to 2017, and aims to determinethe effect of demographic factors, namely population density, open unemployment, fertility and productive age as independent variables toward HDI as a dependent variable in West Nusa Tenggara. The empirical results of this study indicate that the population density variable has a positiveassociation on HDI while unemployment and fertility have a negative relationship on HDI in WestNusa Tenggara. Keywords : Human Resources (HR), HDI, demography, stunting, panel data
THE EFFECT OF ADVERTISING, BRAND TRUST, AND BRAND IMAGE TO PURCHASE INTENTION (A STUDY ON INDIHOME INDONESIA CUSTOMERS IN MALANG) PRAKOSO, HARLEYANTO DIBYO
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine the effect of advertising, brand trust, and brand image toward purchase intentionof Indihome customer in Malang. The research is explanatory research, which explains the causalrelationship between the variables through hypothesis testing. The data collection technique of this studyuses questionnaires. This study used 150 samples who ever used Indihome product. The sampling technique used was purposivesampling and the research instruments were tested using the validity test, reliability test, hypothesis test,Partial Linear Square (PLS) analysis technique to analyze the data. The result from this study showed thatthe variable of advertising, brand trust, and brand image provides good value, and each of them made apositive and significant effect on purchase intention.Keywords: Advertising, Brand Trust, Brand Image, and Purchase Intention. 
ANALYSIS OF TAX PLANNING APPLICATION ON INCOME TAX ARTICLE 21 USING NET AND GROSS-UP METHODAS AN EFFICIENCY STRATEGY FOR COMPANY INCOME TAX (Case Study on PT. X, Bali) WICAKSANA ABYUDA, GEDE SATYA
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tax is a compulsory contribution to the country owed by an individual or entity that is compelling under thelaw. For the country, tax is an important source of revenue, however for an individual or entity, tax is a cost thatcan reduce their profits. This study aims to determine the efficiency of Company Income Tax through taxplanning on Income Tax Article 21, using the net method and the gross up method based on Law Number 36 of2008. The type of this research is replication with the differences in object and time of research. This research isa qualitative descriptive study with case study research approach, where describing the application of the netmethod and gross up method on Income Tax Article 21 and its implications for Company Income Tax. Thisstudy uses secondary data sources obtained directly from data sources, namely PT. X, Bali through interviewand documentation. The results of this study indicate that with appropriate tax planning and using the gross upmethods in the calculation of Income Tax Article 21, then utilizing the applicable rules and rates in accordancewith Law Number 36 of 2008 Article 17 and Article 31E, Company Income Tax is efficient with the amount ofIDR 17,149,313. 
Effect of Reward and Punishment on Employee Performance (Study at CV. Barokah Maju Jaya Makmur, Sidoarjo City) WIDIANINGTYA, ALVIERA MAYASISTA
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine the effect of rewards and punishments on the performance of CV employees. Barokah Maju Jaya Makmur which is located onJalan Raya Taman Bunga, Tropodo Village, Waru District, Sidoarjo Regency,East Java. This type of research is quantitative. From the hypothesis testconducted, this study obtained results that reward and punishment have a positiveand significant effect on employee performance on CV. Barokah Maju JayaMakmur. Keywords: Reward, Punishment, and Employee Performance
ACCOUNTING TREATMENT AND REPORTING FOR FIXED ASSETS IN MILITARY INSTITUTIONS (A CASE STUDY IN DIRECTORATE OF ARMY ENGINEERS? Setyaputri, Indarani
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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In implementing accounting in the public sector there are many governments that can beclassified in the public sector, one of which is in the Military Institution. The Military Institutionactually also issued the same basis in financial reporting and its accounting with other publicsectors. Fixed assets in the Military Institution are slightly different from other governmentinstitutions related to military assets that are used and prepared by the government that are usedto train members of the army and prepare movements against separatist movements in Indonesiathat produce weapons, buildings and transportation equipment. Public information disclosurethrough Law number 14 of 2008 concerning further disclosure of information about submittinginformation on assets to military assets related to related information distributed by parties notresponsible for requests for military assistance needed by Indonesia. The object of research is theinfluence of Government Regulation No. 16 of 2010 concerning the implementation of Lawnumber 14 of 2008 concerning complaints of public information on fixed assets related to themilitary at the Directorate of Army Engineering considering the presentation of relevant financialstatements that can be carried out by Law. Regarding public information disclosure wherereports can be given if there are no secrets and can be protected by national security. Keywords: Fixed Assets, Military Assets, Disclosure of Public Information. 
THE INFLUENCE OF INDEPENDENCE, AUDIT EXPERIENCE, TYPES OF PERSONALITY TO PROFESSIONAL SKEPTICISM AND FRAUD DETECTION ABILITY OF AUDITORS (Empirical Study at Accounting Public Office in Big Four Indonesian) AULIA, VILLA
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study was aimed to examine the influence of independence, audit experience, typesof personality to professional skepticism and fraud detection ability of externalauditors. The Hurtt, Eining, dan Plumlee model (2010) is used to classify auditors aseither high or low skepticism. Myers Briggs Type Indicator (MBTI) is used for classifyauditors as type of personality ST (Sensing-Thinking) and NT (Intuitive-Thinking) orother. Ability to detection fraud is measured by fraud symptoms from Fullerton andDurtschi (2004). Respondent of this study was collected through questionnairesdistributed to 120 auditors who work at Accounting Public Office in Big FourIndonesian. Data were collected using convenience sampling technique. The tool usedto analyze for hypothesis is Partial Least Square (PLS) with the SmartPLS application.The results of this study give evidence that independence and types of personality haveeffect toward professional skepticism; didn’t find effect of audit experience towardprofessional skepticism; audit experience and professional skepticism have effecttoward fraud detection ability of auditors; didn’t find effect of independence and typesof personality toward fraud detection ability of auditor. The value of adjusted R squarefor fraud detection ability of auditors is 10,6% and professional skepticism is 72%.Keywords: Independence, Audit Experience, Types of Personality, ProfessionalSkepticism and Fraud Detection Ability of Auditor.
ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PENGELOLAAN PROGRAM MANFAAT PASTI (Studi Kasus pada Dana Pensiun PT. Krakatau Steel) Rahardiwibowo, Arifianto
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Dana Pensiun PT. Krakatau Steel merupakan salah satu badan hukum yangmempunyai tugas dan fungsi untuk mengelola serta menjalankan program yangmenjanjikan manfaat pensiun bagi karyawan yang akan dialokasikan ketika merekasudah tidak menjadi karyawan. Dengan adanya sistem pengendalian internal yangbaik peserta pensiunan dapat menerima gaji pensiun tepat waktu dari pihakpengelola. Penelitian ini memiliki 2 tujuan utama, pertama untuk mengetahuikelemahan pada sistem pengendalian internal yang diterapkan oleh Dana PensiunPT. Krakatau Steel, dan yang kedua untuk mengetahui implementasi sistempengendalian internal dalam pengelolaan program manfaat pasti. Penelitian inimenggunakan metode kualitatif dengan menggunakan pendekatan studi kasus.Teknik pengumpulan datanya menggunakan wawancara, observasi dandokumentasi. Analisis data yang dilakukan berdasarkan kerangka konseppengendalian COSO. Hasil penelitian ini antara lain: (1) Keterlambatan penerimaangaji pada karyawan yang telah berhenti atau pensiunan dikarenakan beberapa data data karyawan yang belum diperbaharuiyang akan berpengar  uh terhadap dokumen yang diterimaolehDanaPensiunPT.Krakatau Steel(2) Sistem informasi pada Dana Pensiun PT.Krakatau Steel sudah baik,namun pada pelaksanaannya Sistem Informasi Dana Pensiun selaku pengelola program manfaat pasti masih belum terintegrasi dengan sistem informasi yang ada pada PT. Krakatau Steel selaku pemberi kerja, sehingga dapat menimbulkan keterlambatan pembayaran manfaat pasti kepada peserta pensiunan. Kata kunci: Program Pensiun Manfaat Pasti, Pengendalian Internal, COSO

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