cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 13,824 Documents
 16   17   18   19   20 
A COMPARATIVE ANALYSIS OF THE GRI G3.1 AND THE GRI G4 EXPOSURE DRAFT Fara Laynds Lamborghini; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.216 KB)

Abstract

Social responsibility accounting is a concept explains that organizations have a responsibility towards customers, employees, shareholders, communities and the environment in all aspects of company operations. Therefore, there is guidelines guidance for the preparation of sustainability report in proving social responsibility to the stakeholders and shareholders, such as the Global Reporting Initiative (GRI). GRI itself has latest two versions. First, GRI G3.1 and the last one is GRI G4-Exposure Draft which is going to launch in the mid of 2013. It is expected to be able to examine the effectiveness of company or institution in using guideline of GRI G4 which is going to launch in 2013 in reporting the sustainability performance. It could be done by analyzing the advantages and find the lack of information within standards, the points that have not included yet, and try to give inputs and advices for the standard development.   Keywords:   Social Responsibility Accounting, Sustainability Report, Global Report Initiative (GRI), GRI G3.1, GRI G4-Exposures Draft
THE INFLUENCE OF FINANCIAL PERFORMANCE ON COMPANY’S IPO PRICE Rani Wulandari Lestari
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.634 KB)

Abstract

This research explains about the effect of financial ratios (Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE)) on company IPO price Sampling method used is the census method that generates the sample of 36 companies that conduct Initial public Offering (IPO) on Indonesian Stock Exchange (IDX) in the period 2009-2011. Partially, the results of this study explains that the independent variables have a significant influence on IPO’s pricing are NPM, ROI and but simultaneously, the three independent variables have a significant influence om initial stock price. The high NPM, ROI and ROE showed that the company's financial performance runs very well, which can increase the interest of investors and the price of IPO when the company is going to do goes public. Key Word: IPO’s price, NPM, ROI, ROI
GOVERNANCE PROCESS IN PT. PUPUK KALIMANTAN TIMUR: A SEARCHING MEANING OF GOOD CORPORATE GOVERNANCE Evi Malinda
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.542 KB)

Abstract

This research is a case study conducted on a private company in Indonesia which is predicated as a company with the best good corporate governance in 2007, 2008, 2009, 2010, and 2011 respectively. In the number of cases of failure to implement the good corporate governance, on the contrary, PT. Pupuk Kalimantan Timur has shown their successful in implementing their good corporate governance. It certainly attracted the public attention, especially for the author of this research to know directly how the governance process in PT. Pupuk Kalimantan Timur encountered certain excellences and constraints. This research also tries to interpret the meaning of good corporate governance in their governance process to discover the uniqueness of PT. Pupuk Kalimantan Timur which believed as one of success key of PT. Pupuk Kalimantan Timur in implement their good corporate governance. The results of this research shows if PT. Pupuk Kalimantan Timur certainly has almost implemented all good corporate governance principles well, has some excellence and constraints, and also has a uniqueness in translating  or interpreting the meaning of good corporate governance. Keyword: governance process, excellences, constraints, the meaning of good corporate governance, uniqueness
THE EFFECT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS AND BOOK VALUE Himma Putri Sholihah
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.538 KB)

Abstract

Earnings and book value are commonly used as the basis for firm valuation. However, the reliability of earnings which affected by earnings management may affect accounting informations’ relevance in determining firm value. This thesis investigates the link between earnings management and firm valuation by assessing the impact of earnings management on the value-relevance of earnings and book value. This study estimates discretionary accruals using the Modified Jones model with ROA (Kothari, 2005) as earning management proxy. The population in this research is manufacturing companies listed on Indonesia Stock Exchange 2009-2011 period. Samples are selected using Purposive Sampling Method. From samples selection, 108 indicated earnings management firms (higghest discretionary accruals) and 108 non-indicated earnings management firms (lowest discretionary accruals) are obtained. Hypothesis 1 test result shows that earnings and book value affect stock price. It proves that earnings and book value are value relevant. Hypothesis 2 test result shows that earnings management reduces the value-relevance of earnings and book value. It is due to the decrease of accounting information reliability. This link between the integrity of accounting information and its usefulness to market participants supports the need for ongoing regulatory activity and management policy as well as educational program to improve the integrity of financial reporting process. Keyword: earnings management, discretionary accrual, value-relevance, earnings, book value, stock price
ANALYZING THE INFLUENCE OF INTERNAL CONTROL SYSTEM AGAINTS ETHICAL BEHAVIOR OF EMPLOYEE (Case Study on PT. Japfa Comfeed, Tbk) Riswan Pramono; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.014 KB)

Abstract

Keywords: Internal Control, Ethical behavior, employee behavior, company behavior The Purpose of this study is to analyze and explain the effect of Internal control system in company on the effect of the employee ethical behavior. The researcher is motivated to do a study on the company internal control system is because the control of the company internal control are really effected on the employee behavior because the internal control are as the control of the company in doing proper ethics in the workplace or vise versa if the internal control are bad also will makes the employee easier to do unethical thing. The samples of this research are PT. Japfa Comfeed Indonesia. Tbk. Writer analyze how the internal control of this company well implement by the employee and how the ethical of the employee doing their works. This research is explanatory research, which is research that explains the causal relationships between variables through hypothesis testing and simple linear regression analysis to measure the effect of Internal Control on ethical behaviors. Simple regression analysis is used to determine whether Internal control which is the independent variable are able to measure the Ethical behavior as the dependent variable. Based on Simple linear regression analysis, simultaneously, all independent variables significantly affect Ethical Behavior. But partially, because of the big areas of ethical behavior internal control only affecting not all of the employee ethics. There are probably some other variables that can effecting ethical behavior.
“ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION EFFECTIVENESS BASED ON GLOBAL REPORT INITIATIVE GUIDELIBNES” Yulia Manda Sari; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.329 KB)

Abstract

The primary objective of this research is to find out how far is the application of  Corporate Social Responsibility and the level of fulfillment  applied by PT.Kaltim Prima Coal, Tbk.  related to continuous reports in 2010 which was based on indicators of GRI. Indicators that will be discussed comprise economic, environmental, labour, proper work, human right and product responsibility indicators. The researcher made the  analysis based on those indicators and divided into 3 criteria of  fulfillment including unfulfilled, partially unfulfilled and fully fulfilled. In this research, the method used was a descriptive qualitatitive with a case study approach. The result of the analysis  shows that the sustainable report of     PT Kaltim prima coal,tbk, overally fulfills a 82% main indicator and a-97%-additional indicator while a-10% partially unfulfilled main indicator and a-3%-additional indicator. Therefore, PT. Kaltim Prima Coal, Inc. Is categorized into “B+” as it already fulfilled more than 20 indicators which  is a minimum standard determined by GRI. Keyword: CSR, Sustainability Report, PT Kaltim Prima Coal, GRI
UNDERSTANDING OF SUSTAINABILITY REPORT: SEMIOTIC APPROACH Khaula Kharisma Zakhrani; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.697 KB)

Abstract

The development of industrial sector is followed by increasing environment awareness. Along with that, company is not only obliged to make financial statement but also sustainability report. Sustainability report includes economic, social, and environmental condition of a company. This research presents an understanding of sustainability report from semiotic viewpoint. This research examines environmental aspect of Sustainability Report PT. Aneka Tambang Tbk, in 2011. Generally the research findings are divided into visual analysis and text analysis. The findings show that visual and textual appearances are supporting each other to create an image which is desired by the company. Sometimes, sustainability report becomes a tool for company to mask the reality.   Keywords: sustainability report, semiotic
THE INFLUENCE OF ISRA AWARD ON THE INVESTOR’S DECISIONS Muhammad Rizky Febrianto; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.731 KB)

Abstract

This study aims to find the evidence whether the implementation of Indonesian Sustainability Reporting Award (ISRA) is able to affect the investor’s decision. This study uses the qualitative research method meanwhile, a content analysis of stock movement data for 5 days before and after the ISRA 2011 is chosen as the research measurement tool. ISRA itself constitutes an award held by the National Center for Sustainability Reporting (NCSR) which aims to motivate and accelerate the sustainability reporting of Indonesian companies by rewarding the outstanding attempts to communicate the corporate performance in three aspects (economics, social, and environment). Meanwhile, this award exists because Corporate Social Responsibility (CSR) activity that is undertaken by every company in Indonesia is required by the Government of Indonesia through the Law 25 of 2007 on Capital Investments and the Law 40 of 2007 on Limited Companies. It was found in this study that there was the difference in investor’s decision. Such decision was expressed in three different forms of reactions, namely positive reaction, no reaction, and negative reaction.   Keywords: Indonesian Sustainability Reporting Award (ISRA) 2011, Investor’s Decision, Content Analysis, Corporate Social Responsibility (CSR), Positive Reaction, No Reaction, and Negative Reaction.
THE EFFECT OF INTERNAL SERVICE QUALITY (INSERVQUAL) ON CONSUMER SERVICE BEHAVIOR (Study on employee PT. Bank Pembangunan Daerah Jawa Timur Tbk branch Blitar) Agus Purnomo; Noer mijati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.273 KB)

Abstract

Purpose  -  This research is to  examine  the effect of Internal Service Quality on Customer Service Behavior at Bank Jatim branch Blitar. In order to know the relationship occur among the independent variables Internal Service Quality (Reliability, Assurance, Tangible, Emphaty, and Responsiveness) on Customer Service Behavior the regression analysis, F test and t test was conducted.  Design/Population/Metodology  -  This  research is explanatory research, in accordance with its purpose to explain the correlation and relations of some fixed variables.The population of this research was the employee of Bank Jatim branch Blitar. The research using cencus, a study by all element human resource/employee in bank jatim branch blitar and the research instruments was tested use the validity test, reliability test and classical assumption test. The hypothesis testing was using the Ftable and t table to analyze the data to be used in Multiple Regression Analysis. Result  - The multiple regression showed that, simultaneously, Internal Service Quality (Reliability, Assurance, Tangible, Emphaty,  and  Responsiveness) had significant effect on Consumer Service Behavior. While partially tested, the variables of Reliability, Assurance  and Emphaty had significant effect on Consumer Service Behavior. Then, Tangible and Responsiveness had not significant effect on Consumer Service Behavior. While dominant test shows  Assurance  has a dominant effect on Consumer Service Behavior.   Keywords: customer service behavior, internal service quality, internal marketing
EXPLORING THE INTERPRETATION OF BALIK MODAL AS “THE OTHER” BREAK EVEN POINT: A HERMENEUTIC ROMANTICS STUDY Dimas Ramadhan Putra; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.541 KB)

Abstract

The accounting nowadays supports the capitalism. In this view, profit has been the cause of capitalism. Capitalism encourages private business to gain profit. However, there is ‘other’ accounting practice that does not seem to always end up in achieving profit as the main goal. This research is to explore the interpretation of balik modal as the other meaning of Break Even Point (BEP) using hermeneutics romantics approach. The result of this research is that there are different interpretations of balik modal as well as the underlying values. The first informant interpret that his balik modal is kulak equals to dapet where kulak is the money that he spends for raw and supplementary materials and dapet is his income or his selling. The other informant concept is Kulak = Dapet + Setoran. This is the comparison between Cak To, Mas Ambon, and the conventional BEP from the research that has been conducted before.   Keywords: Bakso, Break Even Point, Balik Modal, Hermeneutic Romantics

Page 18 of 1383 | Total Record : 13824

 16   17   18   19   20 

Filter by Year

2010 2022


Reset
Filter By Issues
All Issue Vol. 10 No. 2 Vol 10, No 2: Semester Genap 2021/2022 Vol 10, No 1: Semester Ganjil 2021/2022 Vol. 10 No. 1 Vol. 9 No. 2 Vol 9, No 2: Semester Genap 2020/2021 Vol 9, No 1: Semester Ganjil 2020/2021 Vol. 9 No. 1 Vol. 8 No. 2 Vol 8, No 2: Semester Genap 2019/2020 Vol 8, No 1: Semester Ganjil 2019/2020 Vol. 8 No. 1 Vol. 7 No. 2 Vol 7, No 2: Semester Genap 2018/2019 Vol 7, No 1: Semester Ganjil 2018/2019 Vol. 7 No. 1 Vol. 6 No. 2 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 2: Semester Genap 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol 6, No 1: Semester Ganjil 2017/2018 Vol. 6 No. 1 Vol. 5 No. 2 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 2: Semester Genap 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol 5, No 1: Semester Ganjil 2016/2017 Vol. 5 No. 1 Vol. 4 No. 2 Vol. 3 No. 2 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 2 : Semester Genap 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol 4, No 1: Semester Ganjil 2015/2016 Vol. 4 No. 1 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 2: Semester Genap 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol 3, No 1: Semester Ganjil 2014/2015 Vol. 3 No. 1 Vol. 2 No. 2 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 2: Semester Genap 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol 2, No 1: Semester Ganjil 2013/2014 Vol. 2 No. 1 Vol. 1 No. 2 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 2: Semester Genap 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol 1, No 1: Semester Ganjil 2012/2013 Vol. 1 No. 1 More Issue