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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Articles 13,824 Documents
STUDI KOMPARATIF TENTANG NILAI PERUSAHAAN DAN PROFITABILITAS BERDASARKAN KINERJA SOSIAL Siti Madaniah; Rosi di
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Many private corporation now develop their performance based on Corporate Social Responsibility (CSR). CSR practices are no longer treat as a cost but as an investation of those corporate. Management believed that corporate sustainability would be much more saver if they put the concern on social and environmental dimensions, alongside with consumer believe on socialy responsible corporate. Some study have proved this trend that the higher social performance corporate tend to show the higher corporate value. This research is a descriptive quantitative, using comparative paradigm. Paired sampel t-test statistical analisys used to analize the data. Sampel employ for this analisys are participant corporate of ISRA treated as two different group consist of award winner (8 corporate) and non award (8 corporate). The result of this research indicate that: 1) the differences was significantly exist between two group based on corporate value and 2) the differences wasn’t significantly exist between two group based on profitability.   Keywords:       social performance, corporate value, profitability, Indonesia Social Responsibility Award (ISRA)
ANALISIS IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. INDOSAT Tbk. TAHUN 2007-2011 BERDASARKAN GLOBAL REPORTING INITIATIVE Yeriko Putra Widenta
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisa sustainability reporting dan penerapan Corporate Social Responsibility (CSR) PT. lndosat Tbk tahun 2007-2011. Penelitian ini dilakukan dengan mernbandingkan penerapan CSR PT. Indosat Tbk tahun 2007-2011 dengan standar GRI dan memahami apa saja yang dilakukan dalarn melaksanakan CSR. Penelitian ini menggunakan metode analisis deskriptif. Teknik analisis deskriptif digunakan dalam penelitian ini untuk mengumpulkan dan menyajikan data yang diperoleh, sehingga dapat mernberikan gambaran secara jelas rnengenai pertanggungjawaban sosial PT. Indosat Tbk tahun 2007-2011. Hasil penelitian ini rnenunjukkan bahwa PT. Indosat konsisten melaksanakan program CSR setiap tahun. Hal ini dilakukan clerni memberikan manfaat ataupun kesejahteraan bagi masyarakat. PT. Indosat Tbk telah melakukan banyak hal bagi kesejahteraan masyarakat. Secara sukarela PT. lndosat Tbk melakukan berbagai aspek yang dibuat oleh GRI Guidelines. Walaupun ke 79 aspek yang dibuat oleh GRI tidak semua dilakukan atau dipenuhi oleh PT. Indosat Tbk, namun aspek yang dilakukan sudah sangat banyak membantu masyarakat. Aspek yang dilakukan antara lain: aspek dampak ekonomi tidak langsung, aspek energi, aspek keanekaragaman hayati, aspek emisi, limbah dan pengaliran limbah, aspek kesehatan dan keselamatan kerja, aspek pelatihan dan pendidikan, dan aspek kemasyarakatan. Kata kunci: Sustainability Reporting, Corporate Social Responsibility (CSR), Global Reporting Initiative, PT. Indosat Tbk
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN KREDIT PADA KPRI UNIVERSITAS BRAWIJAYA MALANG Herlina Vanessa Vitaradiaz
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan dari penelitian ini untuk mengetahui tentang penerapan sistem pengendalian intern penjualan kredit di KPRI-UB, kendala yang dihadapi oleh KPRI-UB, dan memberikan rekomendasi atas permasalahaan kepada KPRI-UB. Jenis penelitian yang digunakan penulis adalah kualitatif deskriptif dengan metode analisis yang digunakan dari COSO. Berdasarkan hasil penelitian yang dilakukan penulis, dapat disimpulkan bahwa penerapan sistem pengendalian intern untuk penjualan kredit di KPRI-UB sudah baik, namun ada celah dalam sistem ini yang dapat menjadi kendala di kemudian hari. Adapun kendala yang penulis temukan, antara lain: mudahnya bagi KPRI-UB dalam memberikan otorisasi penjualan kredit dan lama angsuran pembayaran piutang ditentukan sendiri oleh anggota KPRI-UB. Sedangkan untuk penerapan sistem pengendalian intern untuk pembayaran dan pelunasan piutang anggota di KPRI-UB juga sudah baik. Dimana pembayaran dilakukan dengan sistem pemotongan gaji. Namun, kemungkinan keterlambatan dalam membayar piutang, terjadinya penunggakan piutang oleh anggota, dan gaji anggota yang tidak mencukupi untuk membayar piutang merupakan hal-hal dapat mengakibatkan kemungkinan terjadinya piutang yang tak dapat ditagih di kemudian hari. Kata Kunci : Pengendalian intern, penjualan kredit, koperasi
ANALISIS SWOT SEBAGAI DASAR PERUMUSAN DAN PENERAPAN STRATEGI PADA PERUSAHAAN (Studi Kasus di Telkom Malang) ani, Erwi; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the internal and external conditions faced by Telkom Malang as the basis for determining the appropriate strategic alternatives for the company. Conditions include the company's internal strengths and weaknesses. While external conditions include the company's opportunities and threats. The method used in this research is descriptive qualitative case study approach. Primary and secondary data is processed to gather information about the strengths and weaknesses and the opportunities and threats of the Telkom Malang. The information obtained was processed using EFE Matrix, IFE Matrix, SWOT Matrix, IE Matrix, and QSPM Matrix. From the analysis of EFE and IFE, EFE matrix Telkom Malang has a total score of 2.758 while IFE matrix Telkom Malang has a total score of 3.022. Position in IE quadrant matrix determined from the total score of IFE matrix as the x-axis and the EFE total score as the y-axis matrix. From the results of this analysis, the position of Telkom Malang is in quadrant IV. This position indicates Telkom Malang in a position to grow and develop (grow and built). The strategy could be applied include intensive strategy (market penetration, market development, and product development) or integrative (backward integration, forward integration, and horizontal integration). Based on the analysis of the matrix QSPM, Telkom Malang can use market penetration strategy. This strategy is considered the most appropriate strategy to be made by Telkom Malang in the face of environmental changes that occurred.   Keywords: SWOT analysis, strategy formulation, strategy implementation
THE RHETORIC IN CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING : A FRAME ANALYSIS ON SUSTAINABILITY REPORTING OF PT. INDOSAT Tbk. Elok Rahmawati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The increasing of environmental consciousness is followed by the increasing of Sustainability Reporting disclosures which is used by company for reporting Corporate Social Responsibility (CSR) activities. Unfortunately, as profit oriented organizations, many companies have special aims while doing CSR programs, such as for avoiding tax, for violating laws, or sometimes for enhancing corporate reputation only. It can be seen that in Indonesia, the increasing of Sustainability Reporting disclosures does not followed by the environmental preservation. As a big company, ofcourse Indosat needs to report their activities, especially their CSR activities through the Sustainability Reporting. The successfulness of Indosat’s Sustainability Reporting is undeniable because they got many awards from this reporting. According to Luks (1998), actually everyone who produces sentences (written or oral), employs rhetoric. Therefore, this research intended to find what is the motivation of Indosat to disclose Sustainability Reporting. Frame analysis is used to analyzing the rhetorical data. Primary data sources are Indosat’s Sustainability Reporting 2009, 2010 and Indosat’s Annual Report 2011. Then, it is compared with the theories, news, and previous researches to find the truth. The implementation of Indosat’s CSR programs have a good assesment from their stakeholders. Based on the constitution, Indosat have not yet proven to be involved in law violation. Likewise in tax avoidance cases. However, it seems that corporation is always reduce expense, and tax is a great expense. Moreover, the profit which is allocated for CSR programs as much as approximately 1% up to 2% seems too small, although there is no certain standard which is stated by the constitution. Keywords : Rhetoric, Frame, Corporate Social Responsibility, Sustainability Reporting, Indosat
THE EFFECT OF FINANCIAL VARIABLES ON THE COMPANY’S VALUE (Study on Food and Beverage Companies that are listed on Indonesia Stock Exchange Period 2008-2011) Sonia Machfiro; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study analyzes and explains the effect of financial variables on the value of Food and Beverage Companies that are listed on Indonesia Stock Exchange period 2008 – 2011. The samples of this research are 11 Food and Beverage Companies that have complete financial reports period 2008-2011. The financial variables used are CR, ROE, EPS, DER, PBV, and ROA and Stock price as representative of company’s value. Based on multiple linear regression analysis, simultaneously, all independent variables significantly affect the stock prices. But partially, only ROE, EPS and PBV that affect stock price of Food and Beverage Companies in the period 2008-2011. The analysis also stated that EPS has the largest beta coefficient value, means the EPS variables have the most dominant influence on stock prices of Food and Beverage Companies in the period 2008-2011 than other financial variable mentioned above. Keywords: Financial Variables, Company’s Value, Food and Beverage Company
COMPATIBILITY OF CAMELS AS MEASUREMENTS INSTRUMENTS OF SHARIA BANK PERFORMANCE ON JUSTICE IN ISLAMIC PERSPECTIVES Siti Asiam
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has the purpose to analyze the compatibility of CAMELS as measurement instruments of sharia banks performance on justice that is based on Islamic perspectives based on the theory of paired epistemology and through analysis of the materialistic aspect with the spiritualistic aspect by using a qualitative method and document studies. The result of this research concluded that the assessment components of CAMELS that is stated in Peraturan Bank Indonesia Nomor: 9/1/PBI/2007 and Surat Edaran Bank Indonesia No.9/24/DPbS do not fulfill the justice based on justice in paired epistemology theory. This is because there is not yet a formulated standard that is suitable for sharia banks.   Key Words: CAMELS, Justice, Material, Spiritual, Paired Epistemology
ANALYSIS POTENTIAL AND CONTRIBUTION OF HOTEL TAX TO THE REGIONAL INCOME (PAD) IN BENGKALIS REGENCY (A CASE IN BENGKALIS REGENCY) Wahyuni, Sri
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has the purpose to know how large is the potential and contribution of hotel tax to the Regional Income (PAD) in Bengkalis Regency. Type of research that used in this research is quantitative descriptive. The method that used in collecting data are library study, documentation, interview, and observation. The results of this research conclude that potential of hotel tax in Bengkalis Regency is very high, but not all potential can be realized. It can be seen with different calculate between potential and realization revenue of hotel tax 66.74% in 2009, 73.25% in 2010, and 75.67% in 2011. In other words, the realization of hotel tax that was achieved within the three consecutives years, 33.26% in 2009, 26.75% in year 2010, and 24.33% in year 2011  from the real potential revenue of hotel tax. Otherwise, the contribution of hotel tax to Regional Income (PAD) inclined decrease.   Key Words: Potential, Contribution, Realization, Hotel Tax
ANALYSIS OF FACTORS AFFECTING THE STOCK SPLIT Case Study On Listed Companies In Indonesia Stock Exchange 2006-2010 Praditya, Dimas; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is to know about anything that affects the stock split on companies listed on the Stock Exchange. Each company was founded with the hope that the company can sustain its business, growing rapidly and can exist for long periods. Supporting operations require one financing for companies that have gone public by issuing shares to increase liquidity and trading perform stock splits, stock split is to break a piece of stock into n shares, price per new share after the stock split is 1 / n of the previous price. Basically there are two types of stock splits do, which is share split up (split up) and dropped the stock split (split down). Solving stock up or split up is the decline in the nominal value per share, which resulted in increasing the number of shares outstanding. Stock split or split down fall is the increase in the nominal value per share, and reduce the number of shares outstanding. There are several theories that explain the stock split and its relation to the stock price and liquidity. Among them there are two well-known theories as literature, the signaling theory and optimal trading range theory. Signaling theory or also known as information asymmetry states that a stock split provides an informative signal to investors about the prospects for improvement in the future returns which substantially while trading range theory states that the stock split will increase the liquidity of stock trading Keyword:Stock Split, Split Up, Split Down Singnaling Theory, Trading Range Theory
THE INFLUENCE OF FINANCIAL RATIO TOWARDS STOCK PRICE Gilang Pradipta; Made Sudharma
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The economic atmosphere around the world, including Indonesia makes the growth of investment meets its rapid development. The development indicates the growth and inclination of companies selling their stock to society or investor called go public company. The purpose of selling stock is to increase both of the domestic and foreign investors, company value, stock price, to expand market, product diversification, and to win the competition that can increase the income of a company. The research purpose is to test the influence of CR, DER, ROA, ROE, and GPM toward stock price to companies which are listed in LQ-45 at Indonesia Stock Exchange in the period of 2009-2011. This research applies purposive sampling technique with 19 samples of companies. Multiple regressions are technical analysis method applied. The result of t test indicates that CR, ROE, and GPM negatively and significantly influence dependent variable, which is stock price. DER and ROA positively and significantly influence stock price. Actually, there are some classical assumption tests, such as normality test, multicollinearity test, homoscedasticity test, and autocorrelation test. Key Words : Stock’s Price, ROA, ROE, CR, DER, GPM, LQ45, Analysis Financial Ratio

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