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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 13,824 Documents
 1039   1040   1041   1042   1043 
COST CALCULATION ANALYSIS THROUGH ACTIVITY-BASED COSTING APPROACH IN THE VILLAGE UNIT COOPERATIVE (A Case Study at “KUD DAU” Malang) Pratikto, Nurhendro Yoga
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The study aims to analyze how cost calculation is carried out in the Milk Processing Unit of KUD-DAU and examine what if the calculation employs activity-based cost calculation for cost analysis, cost reporting, and decision making. The essential idea lies on the comparison between conventional cost accounting system and the activity- based  costing  (ABC).  The  result  of the  study  shows  that  the  conventional  cost calculation method applied by the KUD has emerged a variance of different value to the cost calculated through the ABC method. The use of ABC method shows that the UPS KUD-DAU over-calculates pasteurized milk products in 140ml and 200ml cups, and under-calculates the pasteurized milk products in 1 Lt and 600ml bottles, fresh bulk, flavored bulk, and plain bulk. The use of ABC method enables the unit to estimate the overhead cost of the consumed products more accurately rather than the conventional one  does  because  the  conventional  method  charges  the overhead directly on the product without exploring the activity causing such an overhead. The use of ABC method is, therefore, recommended to assist the KUD-DAU UPS management in making the right decision and improving performance in production activities in order to achieve the best level of effectiveness and efficiency. Keywords:  Conventional    Method,    Activity-based    Costing,   Activity    Costs, Production Costs
ANALISIS KOMPARASI KINERJA KEUANGAN ATAS IMPLEMENTASI KEBIJAKAN TAX AMNESTY (Studi Kasus pada PT. Bank Rakyat Indonesia (Persero), Tbk) Retnani, Gitta Wahyu
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tax amnesty is the government’s policy to stimulate state revenue from tax sector for accelerating national development. Tax amnesty funds, especially repatriation funds, are  submitted  by  the  third party  to  the  banks  appointed  as  perception  banks.  This research aims to compare the financial performance before and after the implementation of tax amnesty policy phase II and the repatriation fund projection, as well as to relate the  financial  performance and  earnings  by  the  end of  tax  amnesty  policy  phase  III implementation. The study is administered at PT. Bank Rakyat Indonesia (Persero) Tbk, one of the perception banks in Indonesia. The data are analyzed by means of Wilcoxon test toward the financial performance ratio calculation, which consist of LDR, NPL, CAR, ROA, BOPO and NIM. Besides, the projection is examined by least square trend, regression, and expected value analysis. The result of the study shows that bank financial performance has improved during the implementation of tax amnesty. When the estimated third party fund from repatriation to BRI can be obtained optimally and is likely to improve bank financial performance, the earnings can also be maximally gained.Keywords:  Tax  Amnesty,  Repatriation  Fund,  Third  Party  Fund, Bank  Financial Performance, Earnings.
Pengaruh City Branding terhadap Customer Satisfaction (Studi Pada Wisata Monumen Simpang Lima Gumul Kabupaten Kediri) Syamsudin, Predy
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh city branding terhadap customer satisfaction pada wisata Monumen Simpang Lima Gumul Kabupaten Kediri. Penelitian ini menggunakan penelitian eksplanatori dengan jumlah sampel sebanyak 100 responden. Pengambilan sampel menggunakan purposive sampling. Alat uji yang digunakan dalam penelitian ini adalah uji validitas, reliabilitas dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Uji hipotesis menggunakan uji t.Hasil penelitian menunjukkan bahwa presence berpengaruh tidak signifikan terhadap customer satisfaction, place berpengaruh signifikan terhadap customer satisfaction, potential berpengaruh signifikan terhadap customer satisfaction, pulse berpengaruh signifikan terhadap customer satisfaction, people berpengaruh tidak signifikan terhadap customer satisfaction, pre-requisites berpengaruh signifikan terhadap customer satisfaction.Kata Kunci: city branding, customer satisfaction, city branding hexagon, Monumen Simpang Lima Gumul, Kediri Lagi.
Segmentasi Pasar Berdasarkan Psikografi Pada Konsumen Produk “Bali Ratih” di Kota Malang Khairunnisa, Claudia
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui karakteristik segmen pasar produk Bali Ratih serta menemukan segmen pasar yang tepat untuk menjadi target pasar produk Bali Ratih di kota Malang. Jenis penelitian ini adalah studi deskriptif yang mengukur suatu fenomena sosial tertentu tetapi tanpa melakukan pengujian hipotesa. Penelitian ini menggunakan sampel sebanyak 100 responden yang diambil dari populasi konsumen produk Bali Ratih di kota Malang. Pengambilan sampel menggunakan teknik purposive sampling karakteristik sampel yang dipilih yaitu, konsumen berusia 17 tahun keatas, minimal pernah 1 kali melakukan pembelian produk Bali Ratih, dan berdomisili di kota Malang. Alat uji yang digunakan untuk menguji instrumen penelitian ini beupa uji validitas, uji reliabilitas. Teknik analisis data menggunakan analisis cluster metode K-Means. Dari hasil pengujian disimpulkan segmen pasar produk Bali Ratih di kota Malang dapat dibagi ke dalam 4 kelompok segmen. Segmen 1 dengan nama Hard Worker Lady, Segmen 2 dengan nama Beauty Addict, Segmen 3 dengan nama Enthusiastic Girl, dan Segmen 4 dengan nama Man with Best Appearance. Segmen yang dinilai paling tepat untuk menjadi target pasar produk Bali Ratih adalah segmen Beauty Addict.Kata kunci: Segmentasi, Psikografi, Activity, Interest, Opinion
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan terhadap Niat Pembelian Ulang dengan Sikap sebagai Variabel Mediasi (Studi Pada Pengguna Traveloka di Kota Malang) Ali, Sucy Ilhamy
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan   terhadap niat pembelian ulang pada pengguna Traveloka di Kota Malang yang dimediasi oleh sikap, baik pengaruh secara langsung ataupun tidak langsung. Jenis penelitian ini adalah penelitian eksplanatori yang menyoroti hubungan variabel penelitian dan  menguji hipotesa  yang  telah  dirumuskan.  Penelitian  ini menggunakan  sampel sebanyak 200 responden para konsumen Traveloka di Kota Malang yang pernah melakukan minimal dua kali pembelian dengan menggunakan teknik purposive sampling. Metode analisis data pada penelitian ini menggunakan path analysis dengan software SmartPLS 3.0. Uji hipotesis dilakukan menggunakan uji t dan uji Sobel. Hasil penelitian menunjukkan bahwa persepsi kegunaan dan persepsi kemudahan memiliki pengaruh yang signifikan baik secara langsung ataupun tidak langsung terhadap niat pembelian ulang dengan sikap sebagai variabel mediasi.Kata Kunci: Persepsi Kegunaan, Persepsi Kemudahan, Niat Pembelian Ulang, Sikap.
ANALISIS AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA PEMERINTAH KABUPATEN PONOROGO Ristyana, Ria
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pemahaman akuntabilitas kinerja instansi pemerintah di Pemerintah Kabupaten Ponorogo dan untuk mengetahui permasalahan yang terjadi dalam akuntabilitas kinerja instansi pemerintah serta solusi yang dipakai dalam mengatasi permasalah yang terjadi. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus. Pengumpulan data adalah melalui dokumentasi dan wawancara. Wawancara dilakukan secara mendalam untuk mengetahui bagaimana pemahaman akuntabilitas kinerja oleh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Ponorogo. Hasil penelitian ini menunjukkan bahwa masih banyak SKPD di Pemerintah Kabupaten Ponorogo yang belum memahami konsep akuntabilitas kinerja. Selain itu, masih terdapat permasalahan pada pelaporan kinerja dan capaian kinerja, yaitu belum ada kebijakan terkait dengan reward dan punishment bagi SKPD yang tepat waktu dan terlambat dalam menyampaikan LAKIPnya kepada Bagian Organisasi dan belum adanya pemantauan atas outcome sebagai tindak lanjut dari tercapainya target kinerja (output), sehingga menyebabkan nilai hasil evaluasi Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Kabupaten Ponorogo mendapat nilai “CC”.Keywords: Performance accountability of public institution, performance reporting, performance achievement
PERBEDAAN PRAKTIK MANAJEMEN LABA PADA BANK UMUM SYARIAH DAN BANK KONVENSIONAL (Studi Kasus pada Bank Umum Syariah dan Bank Konvensional yang terdaftar di BI tahun 2013-2015) Kurniasari, Dhifa
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study tries to identify the indication of earnings management practices in conventional and sharia banks and the differences between the two. The objects of this study are conventional and sharia banks listed in the Central Bank of Indonesia during 2013-2015. Using purposive sampling, 168 datas conventional banks and 30 datas sharia banks were selected as the sample. The earnings management is measured using discretionary accrual approach and Modified Jones Model. The data were analyzed through one sample t-test and independent sample t-test using SPSS. The result of this study shows that sharia banks are not likely to carry out earnings management because it has an average value of discretionary accruals very low, while conventional bank commit earnings management, which was shown by negative discretionary accrual values observable during the research period. However, there is no significant difference of earnings management between the two, because the difference in average value of discretionary accrual is very thin. This proves that earnings management is done to meet Central Bank of Indonesia regulations and not for opportunistic reasons.Keywords:   earnings   management,   discretionary   accrual,  sharia   bank, conventional bank
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH YANG TERDAFTAR DI BEI TAHUN 2013-2015 Faradina, Lisca
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This  study examines  the influence of the disclosure of intellectual capital on the financial performance of Islamic Banks listed in the Indonesia Stock Exchange in the period of 2013-2015. In this study, there are two variables involved, namely independent variable and dependent variable. The independent variable consists of the company's financial performance, which are Return on Assets (ROA) and Return on Equity (ROE). Meanwhile, the dependent variable used in this research is the intellectual capital that is based on the calculation of Value Added Intellectual Capital (VAICTM). The data analysis was conducted through simple regression method. The results of the data analysis show that intellectual capital increases the financial performance of Islamic Banks, which is in the form of Return on Assets (ROA) and Return on Equity (ROE).Keywords: Intellectual Capital (VAICTM), Return on Assets (ROA), Return on Equity (ROE)
DESKRIPSI PENGADAAN BARANG ATAU JASA BERBASIS E-PROCUREMENT DI PT. PLN (PERSERO) AREA KEDIRI Ayuningtias, Fitri
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The research aims to describe the procurement process of goods and services based  on e-procurement  procedure  in PT. PLN (Persero)  around  Kediri.  Such an online service  is implemented  to  give convenience  for  the users,  especially on the  information transparency, procedure, and cost and to increase the rate control of the society, government, and other relevant parties. Another benefit is to establish selective logging system, auction, competitive  bidding  price,  and  trusted goods  or  service  quality.  Those  advantages  can increase public confidence to the service provided by PT. PLN (Persero) and reduce fraud. This descriptive qualitative research applies a case study approach in which the data are obtained through observation, interview, document study, and literature review. The result of the analysis shows that e-procurement has run very well in the Persero of Kediri area and is in accordance with the procedure. PT. PLN of Kediri is able to carry out the principles of good corporate governance, accountabillity, but not on the aspect of transparency.Keyword : Evaluation, Procurement of goods and services, conventional, E-procurement 
The Impact of Economic Growth on the Environment: Evidence from Environmental Kuznet Curve Analysis in 7 ASEAN Countries Pangestu, Nuhansyah Arga
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Environmental degradation is one of the issues resulted from the economic development. ASEAN countries are no exception. As a new economic market', economic growth has affected environmental degradation. The basic theory of the relationship between economic growth and environmental degradation was introduced by Grossman and Krueger in 1991 by adapting the Kuznet Curve inequality theory published by Simon Kuznet in 1955. This theory, Environmental Curve Kuznet theory (EKC), posited that there is possibility of economic growth which could pose a positive impact on ecosystem and environmental improvement. This study tries to prove that EKC theory can occur in ASEAN countries. In addition, this study also aims to illustrate the position of turning point of inverted U-curve in ASEAN region and compare the real and estimated value of EKC theory of each country. Several variables used in the study are Gross Domestic Product per capita, added value of industrial sector, and percentage of urban population growth. These variables are used as a reference to prove the influence between economic growth and environmental degradation, as reflected by Carbon Dioxide (CO2) pollution variables. The results of this study shows that all economic variables have a significant impact on CO2 pollution levels. Furthermore, this study proves that there is a turning point where ASEAN countries will enjoy positive results from economic growth on the environment. Nevertheless, not all ASEAN countries are able to pass the point due to the close distance between the real and estimated value of EKC theory that rise annually.Keywords: environmental economics, Kuznet Kurve, Environmental Kuznet Curve, industrialization, urbanization, panel data regression, fixed effect model 

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