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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 13,824 Documents
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Indra Perdana Simanjuntak; Bambang Hariadi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan memberi bukti empiris tentang pengaruh Corporate Social Responsibility (CSR) terhadap kinerja keuangan perusahaan (produktivitas dan nilai perusahaan). Dalam penelitian ini kinerja perusahaan terbagi dalam kinerja jangka pendek dan  kinerja jangka panjang. Kinerja jangka pendek yaitu produktivitas perusahaan diukur dengan  Asset Turnover  (ATO), sedangkan kinerja jangka panjang perusahaan yaitu nilai perusahaan diukur dengan Price to Book Value (PBV). Kinerja Corporate Social Responsibility (CSR) diukur dengan menggunakan  Sustainability Report Disclosure Index  (SRDI). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) selama kurun waktu 2009-2011. Total sampel penelitian adalah 29 perusahaan yang ditentukan dengan metode purposive sampling. Analisis data dilakukan dengan pengujian asumsi klasik dan pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh positif terhadap produktivitas (ATO) dan nilai perusahaan (PBV).Kata Kunci :  Corporate Social Responsibility  (CSR), Produktivitas dan Nilai Perusahaan.
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2012 Widoretno, Gita Margahayu
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor internal seperti economic value added (EVA) dan return on equity  (ROE); serta faktor eksternal seperti inflasi dan nilai tukar (kurs USD/IDR) terhadap harga saham perusahaan sampel. Sampel dalam penelitian ini adalah 46 perusahaan dari berbagai sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2012. Penelitian ini menggunakan data triwulan, sehingga dalam dua tahun terbagi menjadi delapan periode pengamatan dengan total data yaitu 368 data penelitian. Penelitian ini menggunakan analisis regresi linier berganda. Pengujian dilakukan dengan Uji t, Uji F, dan Uji Koefisien Determinasi (Adjusted R2). Berdasarkan hasil Uji t diketahui bahwa EVA berpengaruh positif terhadap harga saham, ROE berpengaruh positif terhadap harga saham, inflasi berpengaruh negatif terhadap harga saham, dan nilai tukar (kurs USD/IDR) berpengaruh negatif terhadap harga saham. Dari keempat variabel yang diteliti, inflasi berpengaruh paling dominan terhadap harga saham. Sedangkan, berdasarkan hasil Uji F diketahui bahwa variabel EVA, ROE, inflasi, dan nilai tukar (kurs USD/IDR) secara simultan berpengaruh signifikan terhadap harga saham dengan koefisien determinasi (Adjusted R2)sebesar 65,9%.   Kata kunci: economic value added  (EVA),  return on equity  (ROE), inflasi, nilai tukar (kurs USD/ IDR), dan harga saham.
“Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang” Mohamad Faiz; Lutfi Harris
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 research have done at PT. Bank Tabungan Negara Tbk. Syariah Malang with the title “Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang”. The goal of this research are to know the giveaway procedure of murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang and to know the implementation of monitoring murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang. The first step have done by writer are fixed a background of the problem an then formulate it. Data was collected by writer is seconder data. It was got from books, reports, Standart Operating Prosedur company that match with the goal of writing and with interview to staff of PT. Bank Tabungan Negara Tbk. Syariah Malang. From the seconder data writer get theory that will be analized and be evaluated so writer can give conclusion also suggestion. The result of research explain that implementation of giveaway procedure of murabahah financing is suitable with principle of syariah. The giveaway procedure of murabahah financing are, filling application form of murabahah financing by customer, Application of murabahah financing by A/M to Support Financing, BI Checking, Analyse and Taxation, continuing Analyse, yuridis Analyse, Sending the result of analyse, Preparing Commite, Decision of Commite, relationship, realization, saving  the loan document. Implementation of monitoring consist of two activity. First, regular monitoring is visit the customer regularly and control paying the liability to bank every end of month. Second, Restructuring of financing was done if the financing that have given to customer to be a problem. From explanation above get the conclusion that giveaway procedure of murabahah financing and implementation of monitoring is management system of financing that have fixed by Bank.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL (Bank Syariah Mandiri dengan Bank UOB buana Periode 2007-2011) Raditya Dwi Ananto
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank Syariah Mandiri jika dibandingkan dengan Bank UOB Buana dilihat dari rasio keuangan bank yang meliputi CAR, NPL, PPAP, NPM, ROA, BOPO, dan LDR. Penelitian ini menggunakan laporan keuangan Bank Syariah Mandiri dan Bank UOB Buana sebagai obyek penelitian. Informasi yang digunakan untuk mengukur kinerja bank adalah berdasarkan Laporan Publikasi Keuangan Bank Selama periode 2007-2011. Dari sumber data tersebut kemudian diperoleh nilai rasio yang meliputi CAR, NPL, PPAP, NPM, ROA, BOPO, dan LDR, yang digunakan sebagai dasar penghitungan nilai total rasio. Nilai total tersebut yang dijadikan dasar dalam menentukan bagaimana kondisi kesehatan bank saat itu. Hasil dari penelitian ini menunjukkan bahwa selama periode 2007-2011 secara keseluruhan rasio, kedua bank dalam kondisi yang sehat. Namun bila dibandingkan Bank UOB Buana memiliki kinerja yang lebih baik daripada Bank Syariah Mandiri. Ini ditunjukkan dari total nilai seluruh rasio yang diperoleh selalu lebih tinggi selama lima tahun berturut-turut. Namun dari tahun ke tahun selisih yang terjadi semakin sedikit hingga pada tahun 2011 selisihnya tidak lagi signifikan. Faktor yang menyebabkan perbedaan kinerja keduanya adalah tingkat NPL, pada tahun 2007-2009 NPL Bank Syariah Mandiri berada jauh diatas Bank UOB Buana sehingga menimbulkan perbedaan skor NPL yang cukup signifikan. Kata kunci: kinerja keuangan, rasio keuangan, total nilai rasio, NPL.
Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA) Aji Kusuma M. Nur; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The company is never separated from the environment. Their interaction often leads to serious problems. Negative impacts are called externalities. The magnitudes of the impact of externalities encourage the desire to exercise control over the activities undertaken by the company. Environmental accounting is defined as the prevention, reduction, or avoidance and impact on the environment. This research is a descriptive qualitative study using case studies method on Rumah Sakit Islam Malang-UNISMA. This study aims to determine how to conduct environmental management, the application of the concept of environmental accounting, and the form of the financial statements of the environment in the annual reports of Rumah Sakit Islam Malang-UNISMA. Problem analysis is done through the following steps: (1) observe and analyze a variety of environmental management activities (2) collect, identify, and analyze the environmental costs arising from the activities of environmental management (3) collect and analyze information regarding the reporting of environmental costs in the report annual financial. The survey results revealed that Rumah Sakit Islam Malang has not been seriously implemented the concept of environmental accounting. This can be seen in the identification of costs, there is no aspect of measurement and classification clear how a costs is categorized as environmental costs or not. This led that some environmental costs are not budgeted for in the annual budget of the hospital. The results also showed that the Rumah Sakit Islam Malang had not made the environmental financial report. Keywords: Environmental Accounting, The Effort of Environmental Management
STUDI FENOMENOLOGI MATA KULIAH ETIKA BISNIS DAN PROFESI (Studi Kasus di Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Emilio Feryawan Ariesta; M. Achsin
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 education cannot escape from its function to produce a skill and an ability to be owned by someone. Moral is also established through education by creating noble behavior and personality. Moreover, the education at higher education is expected to deliver students with noble morality and character. To realize this expectation, any departments in each faculty, especially within University of Brawijaya Malang, are required to provide a specific course to create ethic and moral behavior among students. One such course is Business and Profession Ethic Course. Some students, however, may still commit unethical action even after given this course. The objective of this research is to understand the phenomenon of a process of teaching and learning Business and Profession Ethic Course. Informant includes five students of Department of Accounting of Class of 2009 and one counseling lecturer of Business and Profession Ethic Course. Research method is phenomenology qualitative method. Result of research indicates that four of five student informants experience behavioral change after attending the course. This positive change may be because of reflexivity duties given by the lecturer or the distinctive or more understandable material delivery. In the next semester, it is unfortunate to find that these student informants are committing academic fraud even attending this ethic course in previous semester. Many factors are triggering students to commit academic fraud. Result of research indicates that Business and Profession Ethic Course has not been able to change the behavior of students to avoid from doing something unethical. Keywords: Education, Business and Profession Ethic Course, Students Phenomenology
latihan upload jurnal widyatama, agus
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

jurnal multiparadigma (jamal)
Analisis Sistem Pengendalian Intern atas Pemberian Kredit Pemilikan Rumah (Studi Kasus pada PT. Bank Central Asia, Tbk Cabang Tulungagung) Rizka Maulidhia Enanto; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem pengendalian intern pada PT. Bank Central Asia, Tbk Cabang Tulungagung. Adapun yang menjadi objek penelitian adalah sistem pengendalian intern atas permohonan kredit pemilikan rumah (KPR) khususnya pada KPR konsumtif. Dari data yang diperoleh, maka dilakukan analisa terhadap prosedur perusahaan, pemrosesn, penggunaan informasi yang dihasilkan, dan penerapan pengendalian intern. Berdasarkan hasil analisis, PT. Bank Central Asia, Tbk Cabang Tulungagung secara umum telah memiliki pengendalian intern yang baik atas permohonan kredit pemilikan rumah, namun dalam pelaksanaannya masih terdapat beberapa kelemahan yaitu bagian Account Officer lebih dominan dalam kegiatan operasional KPR konsumtif, bagi pemohon kredit fixed income tidak dilakukan inspeksi on the spot, tidak dilakukannya surprised audit.   Kata kunci : Sistem Pengendalian Intern, Prosedur Permohonan Kredit.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011 Adam Dustin Bhakti
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 has the  objectives to determine the Effect of Managerial and Institutional Ownership of Debt Policy of Manufacture Firms Registered in Bursa Efek Indonesia (Indonesian Stock Exchange). Data being used were financial report of each manufacture company registered in Indonesian Stock Exchange consecutively in 2009-2011. Samples of this study were  55  companies with data completeness. Those data was analyzed using Multiple Linear Regression Analysis.   Calculation showed simultaneous result with F-test and could be concluded that Managerial Ownership and Institutional Ownership has jointly brought negative effect toward Company’s Debt Policy. Partial test results with T-test showed that partially, Institutional Ownership variable has effect toward Company’s Debt Policy.   This variable had negative effect toward Company’s Debt Policy which indicates that increase in institutional ownership would cause decrease in company’s debt. This study result reflected that public corporation in Indonesia has let its stock ownership own by institutional party, thus we could assumed that control of company’s policy would mostly done by institutional ownership. This would made managerial policy in using debt would decrease since there would be strong control element by outsiders thus manager would be very careful in making debt policy.    Keywords: managerial ownership, institutional ownership, company’s debt policy
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN TAHUNAN PERUSAHAAN (Studi empiris terhadap perusahaan yang terdaftar pada bursa efek Indonesia) Hafiz Akbar Amsyari
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is a research conducted on companies listed on the Indonesia Stock Exchange. The purpose of this study was to determine the factors that affect the extensive disclosure of social responsibility (CSR) in the annual reports of companies in Indonesia. The research was based on previous studies that examined the amount of many CSR disclosure, and little research on the types of CSR was undertaken by the company. CSR is a business practice in which companies try to fulfill the desire of the shareholders and the public as well as in the hope of obtaining legitimacy from them. The factors used in this study include leverage, profitability, company size and size of the board of commissioners. Data collection methods used in this study was content analysis of the social disclosure in annual reports of companies. Content analysis was conducted using the check list items of social disclosure in annual reports of companies. This research was done to the company in Indonesia that listed in the Indonesia Stock Exchange 2010-2012. By using the final sample were 62 companies by using multiple regression. Results of this study indicate that size of the board of commissioners significantly affect the extensive disclosure of corporate social responsibility report, the other factors such as leverage, profitability, and firm size does not significantly affect the extensive disclosure of corporate social responsibility report. Keywords: corporate social responsibility (CSR), extensive disclosures, leverage, profitability, firm size, size of the board of commissioners

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