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<![CDATA[The Evaluation of Electronic Procurement Implementation at Social and Political Sciences Faculty of Brawijaya University as an effort to achieve Good Governance ]]>
<![CDATA[Pradana, Adi Hidayat]]>;
<![CDATA[Ghofar, Abdul]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aims to evaluate the implementation of E-procurement in the Faculty of Social and Political Sciences UB whether it has met the standards of transparency and accountability based on the theory of Good Governance put forward by the United Nations Development Program (UNDP). This research uses descriptive qualitative research approach. Respondent in this study is the auction officials and service users. The results of this study indicate that the E-procurement is implemented in the Faculty of Social UB meets the standards of Good Governance according to the theory of UNDP, particulary the element of transparency and accountability has been well implemented. From this study it is found that the transparency and accountability within the Faculty of Social UB has been implemented well and it has fullfiled the criteria of Good Governance as well as the law. It can be concluded that the Faculty of Social UB has implemented E-procurement satisfactorily and in accordance with the law.Keywords: Good Governance, E-procurement, Procurement of Goods and Services]]>
<![CDATA[MEMBANGUN ZONA INTEGRITAS SEBAGAI UPAYA PEMBERANTASAN KORUPSI ]]>
<![CDATA[Rizky Aji Shiddiqy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The purpose of this studi is to explore how is the eforts of Malang City Goverment in building a Zone of Integrity according to Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi No.60 Tahun 2012.This study is conducted with qualitative-desciptive approach, specifically using case study. The data collection was performed through a combination of inteveiw and observation toward the site of research in Malang City Goverment. This study found that Malang City Goverment has implemented 15 from total 19 programs that must be implemented to build Zone of Integrity. Obstacle for those programs are unoccupied of human resources, no alocation from local budget, and there are some arrangement and problems from local goverment that have more priority to be done first. Thus, Unit Penggerak Integritas (UPI) Malang City Goverment must evaluate those programs and soon arrange programs that have not been implemented to creat the wholeness Zone of Integrity in effort to eradicate corruption. Key word : corruption, eradication corruption, Zone of Integirty, National Integrity System]]>
<![CDATA[ANALISIS PERBEDAAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS CASH TOWARDS ACCRUAL (PP No. 24/2005) DENGAN SAP BERBASIS ACCRUAL (PP No. 71/2010) (Studi Kasus di Pemerintah Kota Batu) ]]>
<![CDATA[Kamal Dwi Rasyid]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Penelitian ini bertujuan untuk menjelaskan Standar Akuntansi Pemerintahan (SAP) berbasis Cash Towards Accrual (CTA) (PP No. 24 Tahun 2005) di Pemerintah Kota Batu yaitu Perwali Kota Batu No. 44 Tahun 2011 tentang Kebijakan Akuntansi Pemerintah Kota Batu dan pedoman penerapan SAP Accrual Basis (AB) (PP No. 71 Tahun 2010) pada Pemerintah Daerah (Permendagri No. 64 Tahun 2013), serta menganalisis berbagai perbedaan-perbedaannya, khususnya dalam pengakuan, pengukuran serta penyajian dan pengungkapan laporan keuangan. Melalui metode deskriptif dengan pendekatan studi kasus di Pemerintah Kota Batu, penelitian ini menghasilkan suatu pandangan mengenai SAP AB (PP 71 Tahun 2010) merupakan pengembangan dari SAP CTA. Tidak hanya berbentuk karakteristik pengakuan pos-pos laporan keuangan, namun juga pengaturan yang terinci atas beragamnya informasi dalam pengukuran maupun penyajian dan pengungkapannya di laporan keuangan. Selain itu juga ditemukan perbedaan lainnya, yaitu perbedaan atas pengaturan terinci lainnya yang hanya ditemukan dalam Kebijakan Akuntansi Pemerintah Kota Batu No. 44 Tahun 2011. Kata kunci: Standar Akuntansi Pemerintahan, Accrual Basis, Cash Towards Accrual, perbedaan]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, DEBT POLICY AND MANAJERIAL OWNERSHIP TO FIRM GROWTH OPPORTUNITY ]]>
<![CDATA[Pratama, Rendy Gigih]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aims to examine the key factors affecting growth opportunity on manufacture companies which listed on Indonesia Stock Exchange. This study examined factors such as profitability, debt policy and manajerial ownership as their dependent variable and firm growth opportunity as dependent variable. Sample from this study consist of manufacture companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data with sample selection using purposive sampling method. Analysis tools used in this study is multiple regression analysis with a significance level of 5%. The results of this study show profitability and dept policy have positive significant effect on firm growth oportunity. Manajerial ownership has negative significant effect on firm growth opportunity. Key words : profitability, debt policy, manajerial ownership, growth opportunity.]]>
<![CDATA[PRICE SETTING DAN MANAJEMEN OPERASIONAL YANG DITERAPKAN DALAM KEBUDAYAAN MINANGKABAU (STUDI PADA USAHA RUMAH MAKAN PADANG) ]]>
<![CDATA[Muhammad Aufa]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The purpose of this study is to explore how to setting the sale prices and operational management which applied at Padang restaurant where the owner is Minangkabau ethnicity or mix Minangkabau ethnicity. The study is conducted with etnomethodology. The study show three uniqueness on price setting which applied on Padang restaurant (1) Production cost, where one of them is really considered by owner of Padang restaurant, that is spice. (2) Payroll, where some Padang restaurant using mato system on their payroll. (3) Zakat, applied on price setting in Padang restaurant and as duty for every moslem. Based on 3 uniqueness show Minangkabau special setting the price is Minangkabau price setting. Key word : Minangkabau culture, prices, operational management, Padang restaurant]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) ]]>
<![CDATA[Rico Okkyrianto]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This research discusses the influence between corporate governance mechanisms with company’s financial performance. The measurement method using multiple linier regression analysis to determine the corporate governance gave positive influence on the financial performance of the company or not. The sample used is a company banking that has registered in Indonesian Stock Exchange. The indicators of corporate governance mechanisms in this study is to measure the influence of corporate governance on company financial performance, the mechanisms are : the board of commissioners, board of directors, board of independent commisioners, audit committee with Cash Flow Return on Assets is used to measure the financial performance on the company’s operations. The sample used in this research were 37 companies that consistently registered in Indonesian Stock Exchange period 2011 to 2013. The data samples taken from the company’s financial statement (annual report) that have been published and Indonesian Stock Exchange Corner in Faculty of Economic and Business, University of Brawijaya. The sampling method used is purposive sampling. The result of this research indicate that the board of directors has a positive influence on the company’s financial performance. Meanwhile, the board of commissioners, board of independent commissioner, and committee audit has a not positive influence on the company’s financial performance. Keyword : corporate governance, Cash Flow Return On Assets (CFROA), and corporate financial performance.]]>
<![CDATA[PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM (Studi Kasus Pada CV. Lestari Malang) ]]>
<![CDATA[Butar, Etha Yuny Agustina]]>;
<![CDATA[Rustam, Akie Rusaktiva]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan penerapan PPh Badan pada CV. Lestari. Penelitian ini dilakukan dengan membandingkan antara penghitungan PPh Badan yang dilakukan perusahaan dan perhitungan PPh Badan sesuai UU Perpajakan, baik mengacu pada Pasal 31E UU PPh No. 36 Tahun 2008 maupun PP No. 46 Tahun 2013. Penelitian ini juga bertujuan untuk mengetahui dampak penerapan PP No. 46 Tahun 2013 terhadap besarnya PPh Badan yang harus dibayar oleh perusahaan. Hasil dari penelitian ini menunjukkan masih terdapat kesalahan dalam perhitungan PPh Badan perusahaan sehingga pajak yang dibayarkan lebih besar dari yang seharusnya. Sedangkan penyetoran dan pelaporan PPh badan telah dilakukan sesuai UU Perpajakan. Dampak penerapan PP No. 46 Tahun 2013 adalah jumlah pajak yang disetor menjadi lebih kecil daripada menggunakan peraturan lama. Implikasi dari penelitian ini adalah penerapan peraturan baru memberikan kemudahan dalam menghitung besarnya PPh Badan yang terutang sehingga meminimalisir terjadinya kesalahan dalam menentukan besarnya PPh Badan yang harus disetor. Kata Kunci :   Pajak Penghasilan Badan, PP Nomor 46 Tahun 2013]]>
<![CDATA[Sistem Penggajian pada Sektor Publik (Studi Kasus pada Dinas Pendidikan Kota Malang) ]]>
<![CDATA[Aresty Caesar Delanty SAR]]>;
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Economic sector in Indonesia increasingly shows development and progress particularly on the management and supervision occurred in economic activities. This development results in the advancement of the management and quality of accounting information system. Accounting information system is essential not only for the private sector, but also the public sector in to transform economic data into the accounting information which supports the implementation of the payroll system. The system is designed to handle payroll calculation and payment of salaries to civil servants, particularly in the education department. Department of Education is an organization which plays a role in dedicating their services particularly in the field of education toward the community, thus the education department requires information system for performing their activities effectively and efficiently. This study was conducted at the Department of Education of Malang City which has the purpose to understand the payroll system were implemented, the Department of Education of Malang City. Case study approach used in this study through interview, direct observation, documentation, and related literature on payroll system. The results of this study indicate that the payroll system is applied to the Department of Education Malang is good enough and are in compliance with applicable regulations, but there are still some drawbacks, namely, the lack of standard operating procedure (SOP) and there is still some work that is done manually. Therefore, researchers are trying to provide suggestions that may be useful in improving the payroll system at the Department of Education of Malang City. Keywords: Information System, Accounting, Payroll System]]>
<![CDATA[“Memahami Retorika Laporan CSR PT Kaltim Prima Coal 2012 Melalui Analisis Framing” ]]>
<![CDATA[Ranella Pasang Arungla’bi’]]>;
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Today the company is required to no longer just for a profit-oriented, but also on the social and environmental aspects. Crash various cases of negative externalities harm people and the environment and encourage people to bring condemnation demanding the company business expectations changed to also ignore the social and environmental aspects. People's interest in a company that cares about social and environmental slowly increasing. This was disclosed by the findings PPM Institute of Management Indonesia in 2006 in Maulida (2013) that in addition to the quality and brand, a major concern of consumers in selecting products to purchase, corporate social responsibility is also an important consideration for consumers on shooping. So it was inevitable that CSR activities can boost the company's positive reputation in the eyes of stakeholders. One of the media's performance disclosure of CSR activities of the company is through the presentation of CSR report. CSR report is important because through the presence, the stakeholders knowingly reporting on all efforts made by the company in realizing sustainable development, then stakehloder also may use this information in making decisions. CSR reports can also use to evaluating and improving the companies performance on social and environmental aspects. CSR report is one of the realities of products constructions. The content of CSR reports is almost entirely contained story of the company in the form of narrative. CSR report also contains positive or negative rhetoric. Rhetoric formed will produce framing. The purpose of this research is to understand the rhetoric of CSR reports of PT KPC using framing analysis and constructivism research approaches. Keywords: CSR Report, Sustainable Development, Rhetoric, Framing Analysis]]>
<![CDATA[THE INFLUENCE OF SUSTAINABILITY REPORT TOWARDS THE COMPANY’S FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF OIL AND GAS INDUSTRY LISTED IN INDONESIAN STOCK EXCHANGE (IDX) 2007-2011 ]]>
<![CDATA[Prasida Nurul Husna]]>;
<![CDATA[Erwin Saraswati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study is aimed to analyze the influence of Sustainability Report (SR) disclosure on the company’s financial performance (profitability, liquidity, book value, and leverage). Samples of this research are the oil and gas companies that published SR which listed in Indonesian Stock Exchange (IDX) during 2007-2011. Oil and gas companies were chosen because they were the largest contributor to the environment destruction. Data were collected by purposive sampling method and the samples used were 35 companies. This study uses linear regression for data analysis. The results show that the disclosure of SR have influence towards company’s financial performance especially profitability and liquidity. Whereas the disclosure of sustainability report do not have influence towards book value and leverage. This means that in the presence of SR disclosure by the company will increase the profitability and liquidity of the company, whereas for book value and leverage has no effect. The absence of significant influence of sustainability report towards book value and leverage appears due to the low levels of the disclosure of sustainability report in Indonesia. Keyword: Sustainability Report, profitability, liquidity, book value, leverage]]>
