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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Core Subject : Education,
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Articles 13,824 Documents
The Factors Influencing Poverty Rate in East Java Province Prastiti, Diandra Ranny
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The development is the most important thing of a country to achieve the welfare. Thewelfare can be achieved if there is a decrease in poverty. The objective of this research isto observe and analyze the factors influencing poverty rate. The dependent variable ofthis research is the percentage of poverty rate and the independent variable are economicgrowth, minimum wage, and unemployment rate. Data that obtained in this research issecondary data from Central Statistical Agency in terms of panel data covering 38districts / cities in East Java province of 2006-2015. The data analysis method is usingthe panel data analysis with Fixed Effect Model Approach. According to this study, theresult stated that the economic growth and minimum wage are significant and has anegative effect to poverty rate, and also unemployment are not significant and havenegative influence to poverty rate.Keyword: Poverty, Economic Growth, Minimum Wage, Unemployment
THE EFFECT OF ORGANIZATIONAL COMMUNICATION TOWARD EMPLOYEES PERFORMANCE Kurniawan, Jazuli Dian
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to analyze the influence of organizational communicationtoward employee performance. There are three independent variables included in the upwardcommunication, downward communication and horizontal/lateral communication. The threeindependent variables were investigate to see the impact on employee performance. Thisresearch conducted at Ngadiredjo Sugar Company with 137 respondents.The sampling technique used is random sampling and the research instruments weretested using the validity test, reliability test, and classical assumption test. The hypotheses usedpartial (t-test). Result of the data analysis from multiple regression showed that the threeindependent variables give significant effect on the employee performance. The results of thisresearch can be applied for the organization and interested parties to maintain and maximize theorganizational communication to get a positive effect on employee performance.Keywords: Upward Communication, Downward Communication, Horizontal/LateralCommunication, Employee Performance
FACTORS AFFECTING INDONESIAN SHRIMP EXPORT TO JAPAN Putra, Adhyaksa Eka
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study is aimed at knowing and explaining the effects of domestic shrimp production,the price of Indonesian shrimp exports and the exchange rate of rupiah on the volume ofIndonesian shrimp exports to Japan. This type of study is explanatory research using aquantitative approach. This study uses secondary data which is sequential data from2012-2016 in monthly form. Analysis of the data used is multiple linear regressionanalysis with the help of program eviews. The results of this study are domestic shrimpproduction, Indonesian shrimp export prices, and exchange rates simultaneously have asignificant effect on the volume of Indonesian shrimp exports to Japan. Meanwhile, onlydomestic shrimp production and Indonesian shrimp export prices have a partiallysignificant effect on the volume of Indonesian shrimp exports. Based on these results, it isrecommended that the Indonesian government maintain the quality of shrimp so thatIndonesian shrimp can compete in the international market.Keywords: volume of Indonesian shrimp exports to Japan, domestic shrimp production,Indonesian shrimp export prices, rupiah exchange rate
THE EFFECT OF ECONOMIC AND DEMOGRAPHIC CHARACTERISTICS ON UNEMPLOYMENT IN SOUTH SULAWESI ZAINAL, MUHAMMAD FAHD
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Unemployment is one of major problems faced by all countries, includingdeveloped countries. This problem also occurs in all provinces in Indonesia, includingSouth Sulawesi. The unemployment rate in South Sulawesi is even higher than thenational level in 2017. The objective of this research is to analyze the effect ofeconomic and demographic characteristics on unemployment in South Sulawesi in2017. While economic characteristics includes Gross Regional Domestic Product(GRDP) and city’s minimum wage, demographic characteristics consists of gender,age, status in household, marital status, and education. The data of this research wasobtained from the Central Statistics Agency of South Sulawesi and the result of 2017national survey on labor force (SAKERNAS) and was analyzed using logisticregression analysis processed in Stata 14.2. The result shows that variables withtendencies to influence a person to become unemployed in South Sulawesi are GRDP,gender, age, status in household, marital status, and education, in this case senior highschool and university graduates are affected. Furthermore, variables that do not haveany significant effect on unemployment in South Sulawesi are the city’s minimumwage and education, in this case elementary school and junior high school graduatesare not affected.Keywords: unemployment, economic characteristics, demographic characteristics,South Sulawesi
Analysis of Non Perfroming Loans in Indonesia: A Perspective of Market Discipline. WIBOWO, SEPTO HADI
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The  purpose  of  this  research  was  to  analyze  the  effect  of  bank  specific variables, including Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Asset (ROA), Return on Equity (ROE), and Loan Loss Provision (LLP), and  market  discipline  variables,  namely  Interbank  Deposit  Ratio  (IDR), Subordinated  Debt  (SND),  and  Information  Disclosure  Index  (ID)  on  Non- Performing Loan (NPL) Ratio. The data used in this study was annual data from 2006  to  2017  (12  years)  taken  from  BUKU  4  Conventional  Commercial  Banks annual  report.  This  study  used  multiple  linear  regression  analysis  and  Ordinary Least Square as the estimator with the help of a computer program, Stata version 14.2, as the main software to process the research data.  The  results  showed  that  together  (simultaneously)  the  independent variables (CAR, LDR, ROA, ROE, LLP, IDR, and SND) significantly affected the change  in  the  ratio  of  Non-Performing  Loan  (NPL).  While  partially,  all  of  CAR, LDR,  ROA,  and  ROE  had  significant  effect  on  NPL.  CAR  and  ROE  had significant  and  positive  effect,  while  LDR  and  ROA  had  significant  and negative effect  on  NPL.  The  other  3  variables,  including  LLP,  IDR,  and  SND,  have  non- significant  effect  on  NPL.  The  result  indicated  that  LLP  and  IDR  had  non- significant and negative effect, while SND had non-significant and positive effect on NPL. In addition, Information Disclosure Index (DI) variable was not included in the multiple linear regression model because the finding of this study showed that  all  BUKU  4  Banks  got  a  perfect  score  for  their  disclosure  index  each  year troughout 2006 to 2017 period, therefore the analysis for this variable was being done  descriptively.  In  other  words,  it  can  be  concluded  that  all  BUKU  4 Conventional  Commercial  Banks  already  disclose  every  information  required  in the  disclosure  index,  therefore,  the  DI  variable  can’t  be  used  as  a  parameter  to analyze the effect of market discipline variables on NPL.Keyword: NPL, CAR, ROA, SND, IDR
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEINGINAN UMKM DALAM MENERAPKAN SAK EMKM: PENDEKATAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY Handika, Afwa Aranza Windu
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Analisis Faktor-Faktor yang Memengaruhi Keinginan UMKM dalam MenerapkanSAK EMKM: Pendekatan Unified Theory of Acceptance and Use of Technology. Penelitian inibertujuan untuk menguji secara empiris pengaruh ekspektasi kinerja, ekspektasi usaha, pengaruhsosial, dan kondisi yang mendukung terhadap minat penggunaan SAK EMKM. Penelitian inididasarkan pada pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT).Sampel penelitian ini adalah pemilik UMKM yang mengetahui SAK EMKM di Kota Malang.Data dikumpulkan menggunakan metode survei dengan teknik convenience sampling. UMKMmempunyai peran penting di dalam perekonomian Indonesia. Akan tetapi, UMKM mempunyaiberbagai permasalahan khususnya dalam hal pencatatan laporan keuangan. Alat yang digunakanuntuk menganalisis hubungan variabel dalam penelitian ini adalah Partial Least Square (PLS)dengan aplikasi SmartPLS. Hasil penelitian ini menunjukkan bahwa ekspektasi kinerja, ekspektasiusaha, dan kondisi yang mendukung berpengaruh positif terhadap minat penggunaan SAKEMKM, sedangkan pengaruh sosial tidak berpengaruh positif terhadap minat penggunaan SAKEMKM. Implikasi praktis dari penelitian ini diharapkan para praktisi ataupun regulator yangmengalami kendala dalam melakukan perencanaan dan implementasi SAK EMKM pada UMKMdapat mempertimbangkan faktor-faktor seperti ekspektasi kinerja, ekspektasi usaha, dan fasilitasyang mendukung.Kata Kunci: Ekspektasi Kinerja, Ekspektasi Usaha, Pengaruh Sosial, Kondisi yang Mendukung,SAK EMKM, UTAUT
ERANAN RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Syaizamari, Raden Achmad Fajri
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji rasio-rasio keuangan yaitu rasio profitabilitas, rasiolikuiditas, rasio struktur aset, dan rasio kebijakan dividen dalam memprediksi kondisifinancial distress suatu perusahaan. Jenis data yang digunakan pada penelitian ini adalah datasekunder yang bersumber dari laporan keuangan yang terdapat pada www.idx.com. Metodepemilihan sampel dilakukan dengan purposive sampling. Sampel pada penelitian ini adalah37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2017.Alat uji data yang digunakan adalah multiple discriminant analysis.Hasil penelitian menunjukkan bahwa rasio profitabilitas, likuiditas dan kebijakan dividenberpengaruh positif dalam memprediksi kondisi financial distress. Jika profitabilitasmengalami peningkatan, dapat dipastikan bahwa perusahaan tidak sedang dalam keadaanyang menyulitkan perusahaan (Financial Distress). Semakin tinggi tingkat likuditas, semakinmudah perusahaan dalam membiayai operasionalnya dan melunasi kewajiban jangkapendeknya, yang berarti perusahaan akan terhindar dari kondisi financial distress. Pembagiandividen suatu perusahaan kepada pemegang saham setiap tahunnya, menggambarkan kondisilaba perusahaan yang stabil, hal ini akan mencegah perusahaan mengalami kondisi financialdistress. Sebaliknya rasio struktur aset tidak berpengaruh terhadap financial distress.Kata kunci: Financial Distress, profitabilitas, likuiditas, struktur aset, kebijakandividen
MINAT MAHASISWA AKUNTANSI NON MUSLIM DALAM MENEMPUH MATA KULIAH AKUNTANSI SYARIAH (Studi Kasus Pada Program Studi Strata 1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya) Zain, Rifky Maulana
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Jenis penelitian ini merupakan penelitian kualitatif deskriptif dengan tujuan untuk mengetahui efektivitas,efisiensi dan strategi penetapan potensi penerimaan pajak hotel dan pajak restoran atas pendapatan aslidaerah di Kabupaten Sumenep. Penelitian dilakukan di kantor Badan Pendapatan Pengelolaan Keuangan danAset Daerah (BPPKAD) Kabupaten Sumenep. Teknik pengumpulan data yang digunakan dalam penelitianini adalah teknik wawancara, dokumentasi, dan pengamatan. Hasil penelitian menunjukkan bahwa BPPKADKabupaten Sumenep telah mengimplementasikan pemungutan pajak hotel dan pajak restoran melaluikebijakan Peraturan Bupati Sumenep Nomor 1 Tahun 2012 dengan efektif dan efisien. Selain itu dalampelaksanaannya masih banyak wajib pajak yang belum sadar untuk melakukan kewajiban perpajakansehingga sering melakukan penghindaran pajak. Diperlukan kerja sama dari berbagai pihak dalammensosialisasikan pajak hotel dan pajak restoran untuk meningkatkan penerimaan PAD.Kata kunci: Efektivitas, Efisiensi, Pajak Hotel, Pajak Restoran
POLA KONSUMSI RUMAH TANGGA PADA PEKERJA WANITA PABRIK ROKOK (Studi Kasus: Pekerja Wanita Pabrik Rokok Berkah Nalami di Babadan, Ponorogo) Reta, Shelia Marga
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh variabel pendapatan,pendidikan, dan jumlah tanggungan keluarga terhadap pola konsumsi rumah tangga.Untuk itu digunakan analisis regresi logistic pada data yang dikumpulkan denganmenyebar kuisioner pada pekerja wanita Pabrik Rokok Berkah Nalami. Hasilnyamenunjukkan bahwa variabel pendapatan, pendidikan, dan jumlah tanggungan keluargaberpengaruh posistif terhadap pola konsumsi rumah tangga.Kata kunci: Pola konsumsi, pendapatan, pendidikan, jumlah tanggungan keluarga.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Kurnia, Winda
Jurnal Ilmiah Mahasiswa FEB Vol. 7 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to obtain empirical evidence about the influence of board size,profitability, media exposure, and company age on disclosure of Corporate SocialResponsibility. The population in this study included banking companies listed on theIndonesia Stock Exchange in 2016-2017. The sampling technique uses purposivesampling. The study samples are 35 companies, with two years of observation. So thetotal samples are 70. The analysis method used is multiple regression.The results ofthis study indicate that the size of the board of commissioners, profitability, and ageof the company influence the disclosure of Corporate Social Responsibility. While themedia exposure variable did not affect the disclosure of Corporate SocialResponsibility. The results of this study are expected to be a material consideration inimproving the implementation of disclosure of Corporate Social Responsibility in thecompanyKeywords: Corporate Social Responsibility disclosures, size of the board ofcommissioners, profitability, media exposure, company age

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