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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
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK EKSPROPRIASI DI INDONESIA (Studi Pada Perusahaan Publik Yang Terdaftar di BEI) Novita Ayu Chandra Dewi; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang berpengaruh terhadap praktik ekspropriasi di Indonesia. Sampel ditentukan melalui purposive sampling dari dua industri di Bursa Efek Indonesia. Analisa terhadap praktik ekspropriasi dilakukan dengan menggunakan regresi linier berganda (Ordinary Least Squares). Variabel yang diuji antara lain konsentrasi kepemilikan institusional, ukuran perusahaan, proporsi dewan komisaris independen, profitabilitas perusahaan, leverage perusahaan, pertumbuhan perusahaan dan afiliasi perusahaan. Praktik ekspropriasi diproksikan melalui transaksi yang dilakukan antar pihak berelasi. Transaksi pihak berelasi diklasifikasikan ke dalam dua kelompok, yaitu transaksi penjualan antar pihak berelasi dan transaksi pembelian antar pihak berelasi. Hasil penelitian model pertama menunjukkan bahwa variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi, sedangkan variabel profitabilitas, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi. Hasil penelitian model kedua menunjukkan bahwa variabel profitabilitas, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi, sedangkan variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi. Kata kunci: Ekspropriasi, Hak Pemegang Saham Minoritas, Transaksi Pihak Berelasi, kepemilikan institusional, ukuran perusahaan, komisaris independen, profitabilitas, leverage, pertumbuhan perusahaan, afiliasi perusahaan.
Accounting Information System Design in Purchasing Raw Materials at PT. Cahaya Mutiara Indah Fatiah Putri Rindawan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to analyze and identify the accounting information system related to purchasing raw materials that runs in PT. Cahaya Mutiara Indah. Case study was employed as the research method to answer the research questions. The data used are primary and secondary data. The data collection methods were literature study which is from reviewing the literature, journals and other sources related to the topic and also from observation, interviews, and documentation. The results achieved in this study is the accounting information system purchases in PT. Cahaya Mutiara Indah still has some weaknesses  in  organizational structure, internal control and purchasing processes procedures. PT. Cahaya Mutiara Indah also does not have a written Standard Operating Procedure (SOP). The researcher proposes  some  ideas  to eliminate  these weaknesses, namely a proposal of organizational structure, the proposal of purchasing processes procedures, management policy proposals and accounting policy proposal.  The proposals are expected to  generate useful information for decision making and bring improvements to the business operations of PT. Cahaya Mutiara Indah and the system in the company can be more effective.   Key words: Accounting Information System, Purchasing, Raw Materials
THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK PRICE AROUND PUBLICATION DATE OF FINANCIAL STATEMENTS (A STUDY IN FOOD AND BEVERAGES COMPANIES LISTED ON BEI) Alep Pradipta Abimantrana; Noval Adib
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Financial performance become the important factor which attract the investor in buying stock. One thing that is considered is the stock price because it can be used by the investor to measure the company performance. Before invest their money, investor should be analyse the company performance so investor can predict their return in the future. The research is aimed at testing the influence of ROI, ROE, DER, CR, NPM, PBV and EPS toward stock price to food and beverage companies which are listed in LQ-45 at Indonesia Stock Exchange in the period of 2010-2012. This research applies purposive sampling technique with 15 samples of companies. Multiple regressions are technical analysis method applied.Key Words  : Stock’s Price, ROI, ROE, DER, CR, NPM, PBV and EPS LQ45, Analysis Financial Ratio
ANALYSIS EFFECT OF RISK, SHARE HOLDERS STRUCTURE AND LEVERAGE TOWARD FINANCIAL DISTRESSED FIRM Mahayu Kusuma
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This analysis is aimed to examine the effect of risk, shareholder structure, and leverage towards financial distressed firms in the existing companies in Indonesia Stock Exchange in the period 2010-2012. This study used purposive sampling with the number of samples obtained as many as 56 companies. Data analysis techniques in this study is logistic regression. The test results of logistic regression prove that the risk variable, and leverage have a positive and significant effect on the dependent variable, that is financial distress. While the shareholder structure variables have no significant effect on the financial distress.   Key Words: Financial Distress, Risk, Share Holders Structure, Leverage
THE EFFECT OF EMOTIONAL INTELLIGENCE ON THE UNDERSTANDING LEVEL OF ACCOUNTING (Study at UB Student Accounting Department) I Made Dwi Putra Mardika
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to obtain empirical evidence regarding the impact of emotional inteligence on the understanding level of accounting. Emotional intelligence is the ability which someone sets his/her emotional life with his  inteligence, retain his emotional balance and its revelation through a skill of self awareness, self control, self motivation, emphaty and social skill. This research sample comprised 100 undergraduate students of Accounting Department of Brawijaya University Malang by using regression analysis technique. The  sampling  technique used was  purposive sampling,  and  a set of  questionnaire was used to collect the data.    The research result indicate that emotional inteligence consisting of self  introduction, self control, motivation, emphaty and social skill have a significant effect on  the  understanding  level of accounting both partially and simultaneously. Keywords: Emotional inteligence, understanding  level of accounting, undergraduate students of Accounting Department of Brawijaya University Malang.
The Analysis of Sustainability Report As a Form of Corporate Social Responsibility Implementation Based on Global Reporting Initiative (GRI) Guidelines (Case Study at PT. Telekomunikasi Indonesia, Tbk) Hajir Prisna Sugeng Putri; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The main purpose of this research is to gain information and understanding about the level measurement of PT Telekomunikasi Indonesia sustainability report fulfillment based on performance indicators in Global Reporting Initiative (GRI) guidelines. The performance indicators that will be analyzed include economic, environment, labor practices and decent work, human rights, society and product responsibility.  The researcher compared the performance indicators in the sustainability report with Global Reporting Initiative (GRI) standard and then analyzes the standard fulfillment for  those performance indicators. Standard fulfillment has three criteria that include standard fully fulfilled, standard partially fulfilled and standard not fulfilled.   The result of this research is the 2012 sustainability report of PT Telekomunikasi Indonesia has already reported performance indicators that recommended by Global Reporting Initiative (GRI). PT Telekomunikasi Indonesia sustainability report has fully fulfilled 45 indicators out of 84 indicators that covers in each performance indicators and this sustainability report has externally assured by Mazars. Based on the comparison between analysis result and GRI application level, the 2012 sustainability report of PT Telekomunikasi Indonesia can be graded with B+. Keyword: Sustainability Report, GRI, PT Telekomunikasi Indonesia
THE INFLUENCE OF SERVICE QUALITY TOWARDS CUSTOMER SATISFACTION to CREATE WORD OF MOUTH (Study on Inpatient of Prima Husada Hospital, Malang) Kurrotul Desfirea Widya Kusuma
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Service quality is closely related with customer satisfaction because the quality encourages the customer to braid the strong relationship with the company, which is aimed to understand the customer needs and wants. In addition, the demands of health community are increased that make service quality to be one of the important functions that necessary to improve the patient satisfaction. The purpose of this research is to understand and analyze the influence of reliability, empathy, tangibles, assurance, and responsiveness towards customer (inpatient) satisfaction and word of mouth in Prima Husada Hospital. The location of this research is Prima Husada Hospital, Singosari Malang. This hospital is a new hospital in Malang that was established in 2010 and it includes on the general hospital at D class. It chooses because the researcher wants to examine the service quality that is different from large hospital in Malang city and there are small number researches were conducted in this setting. In addition this research was conducted during March - April 2014. The method that has been used to collect the data during the research is questionnaire which has 70 respondents of inpatient in Prima Husada hospital. The duration of data collection is one month which is for age samples are about 10-65 years old. In addition, the data calculation is processed by Structural Equation Model-PLS and SPSS for validity and reliability test. This research shows there is significant influence of assurance and tangible towards satisfaction. Whereas Reliability, Empathy and Responsiveness did not influence significantly towards satisfaction which is proved by the value of t-Statistic of these variables is smaller than t-Table (1,96). On the other hands, the research shows there is significant influence of satisfaction towards WOM.   Keywords: Service Quality, Patient Hospitalization, Customer Satisfaction, Word of Mouth
THE RELATIONSHIP AMONG MARKETING MIX, SATISFACTION, AND REPURCHASE INTENTION ON SMARTFREN USERS AT BRAWIJAYA UNIVERSITY Rakhmansyah Wildan Akbar H; Djumilah Zain
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Repurchase intention by consumers is one of the most important things that must be maintained by the marketer. The reason is the diminishing market share due to the increase in the number of competitors. Marketers have utilized a variety of ways to increase the repurchase by the consumer, including maximizing the marketing mix to gain customer satisfaction, because customer satisfaction is the key to repurchase intention. This study aims to determine the effect of marketing mix to repurchase intention through satisfaction. The analysis used in the study is path analysis with 100 Smartfren users as samples. The sampling technique was purposive sampling. Validity test and reliability test is conducted for instrument testing. The study results indicate that the marketing mix variables only have significant positive effect on repurchase intention when through satisfaction. Satisfaction is variable with the most influence on repurchase intention. Smartfren need to develop a marketing mix to maintain customer satisfaction and repurchase from customers. Keywords: Smartfren, Marketing Mix, Satisfaction, Repurchase Intention  
THE INFLUENCE OF SERVICE QUALITY DIMENSION TOWARDS CUSTOMER SATISFACTION AT PT. ENERTIKA DWIPA CIPTA (PULOMAS GOLF COURSE) JAKARTA Ni Made Dewi Laksmi
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study indentifies the influence of service quality dimension toward customer satisfaction at PT. Enertika Dwipa Cipta (Pulomas Golf Course), Jakarta. In  service quality dimension, there are five variables, as follows: tangibility, reliability, responsiveness, assurance, and empathy. This study uses explanatory approach, as the research method. The data were collected by employing interview, observation, internet browsing, and questionnaire. The sampling technique used in this study is probability sampling and there are 60 respondents. The conclusion of this study is that the variable of service quality dimension simultaneously and partially has significant influence toward customer satisfaction at PT. Enertika Dwipa Cipta (Pulomas Golf Course), Jakarta. Based on the calculation of multiple linear regression, it is known that the responsiveness variable have the dominant influence toward the customer satisfaction at di PT. Enertika Dwipa Cipta (Pulomas Golf Course), Jakarta Key Words: Service Quality, Customer Satisfaction, Service Quality Dimension.
THE INFLUENCE OF SERVICE MARKETING MIX ON CUSTOMERS’ DECISIONS TO VISIT ECO GREEN PARK Tia Dewanti Sylvina Sari Saksono; Ainur Rofiq
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The aim of this research is to examine the influence of service marketing mix on customers’ decisions to visit Eco Green Park. It focuses on investigation to reveal the effect of product, price, place, promotion, people, process and physical evidence on customer decision. The samples of this research is visitors of Eco Green Park. The sampling technique used was purposive sampling and the research instrument was tested using validity and reliability test. The hypotesis was tested using t test from multiple regression analysis.  The results  show that product, place and physical evindence have significant effects on Customer Decision. However, price, promotion, people and process have not significant effects on Customer Decision..Keywords:  Product, Place, Price, Promotion, People, Process, Physical Evidence, Customer Decision, Eco Green Park.

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