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<![CDATA[EFFECT OF CORPORATE SOCIAL RESPONSIBILITY TO FINANCIAL PERFORMANCE OF BANKING COMPANIES ]]>
<![CDATA[Krisphus Chrestian Hendra]]>;
<![CDATA[Tubandrijah Herawati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This research isaimedtoobtain empirical evidance the influence of corporate social responsibility activities to financial performance on banking companies. Return On Assets (ROA), Return On Equity (ROE) and Net Interst Margin (NIM) are used as the proxy of financial performance. Public banking companies which are listed in Indonesia Stock Exchange year 2009-2012 and doing the corporate sosial responsibility disclosure in annual report by successive that produce 14 each year samplesis usedas an object ofresearch. Samples in this research are determined by purposive sampling method. The research data is analyzed by using multiple linear regression. The result showsthatcorporate social responsibility has effect onROA, ROE, and NIM. More and more corporate social responsibility disclosure in the annual report will increasingly affect the company financial performance Key Words : Corporate Social Responsibility, Financial Performance, ROA, ROE, NIM]]>
<![CDATA[AUDIT MANAJEMEN FUNGSI PEMASARAN (STUDI KASUS PADA PABRIK ROKOK SANGGORO SUKSES MAKMUR MALANG) ]]>
<![CDATA[Aulia, Aldilla Rizki]]>;
<![CDATA[din, Roekhu]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Audit manajemen yang dilakukan terhadap fungsi pemasaran PR. Sanggoro Sukses Makmur Malang ini bertujuan untuk menilai tingkat efektivitas kinerja pemasaran, untuk mengetahui penyebab terjadinya inefektivitas dalam kegiatan operasional perusahaan khususnya fungsi pemasaran, dan memberikan rekomendasi terhadap setiap temuan audit agar dapat diambil tindakan perbaikan. Penelitian ini berbentuk studi kasus dengan menggunakan metode kualitatif deskriptif, pengumpulan data dilakukan dengan menggunakan metode wawancara, observasi, dokumentasi, dan kuisioner. Penilaian efektivitas kinerja pemasaran dianalisis dan dievaluasi dengan membandingkan antara kriteria, sebab, akibat, dan pemberian rekomendasi. Berdasarkan hasil penelitian yang telah dianalisis secara keseluruhan, dapat disimpulkan bahwa fungsi pemasaran di Pabrik Rokok Sanggoro Sukses Makmur telah berjalan efektif, sesuai dengan kebijakan dan peraturan yang berlaku, meskipun ada salah satu fungsi yang dapat dinyatakan belum efektif yaitu organisasi pemasaran. Berdasarkan temuan dalam penelitian, maka ada beberapa rekomendasi dan saran untuk perbaikan dalam mengembangkan fungsi pemasaran Pabrik Rokok Sanggoro Sukses Makmur untuk di masa yang akan datang. Kata kunci : audit manajemen, efektivitas, fungsi pemasaran.]]>
<![CDATA[THE EFFECT OF TAX FAIRNESS, TAX KNOWLEDGE, AND TAX COMPLEXITY ON TAX COMPLIANCE: THE CASE OF SME ENTREPRENEURS’ TAXPAYERS IN MALANG ]]>
<![CDATA[Mariah Qibthiyyah Brainyyah]]>;
<![CDATA[M. Khoiru Rusydi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Tax contribution is very important for the organization of a Country beside other revenues such as natural resources, profits of state-owned enterprises, fees, and other revenue sources. It can be said that taxes revenue is worth the largest domestic revenue. Without tax compliance from the taxpayers, tax revenue target would not be reached. There are economical and non-economical factors which are possible to influence the tax compliance. However, this study aims to determine and ensure the effect of perceived tax fairness, tax knowledge, and tax complexity in tax compliance decisions among SME entrepreneurs in Malang. To test the model, a questionnaire consisted questions related to the three variables and one dependent variable which is tax compliance was administered among 32 samples of SME entrepreneurs in Malang. The data was then analyzed by multiple regression method which was undertaken with SPSS 15.0 software. The findings revealed that simultaneously, perceived tax fairness, tax knowledge and tax complexity influence taxpayers’ compliance decision in order to meet their taxation obligations. While the partial test showed that both tax fairness and tax complexity affect the tax compliance among SMEs taxpayers in Malang while the tax knowledge did not give any significant effect on tax compliance. Keyword: tax fairness, tax knowledge, tax complexity, tax compliance]]>
<![CDATA[The Effect Of Local Tax Towards Local Revenue In Malang District ]]>
<![CDATA[Angger Wahyudian Sangatta]]>;
<![CDATA[Sutris no]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aims to determine how much the effect of local tax towards local revenue in Malang district at the year 2008 to 2012. Local tax is defined as a local source of revenue that has an important contribution to regional development. Regional development is an effort to regulate the development of the area and the local facilities. Strong regional development is sourced from a good reception area. The one source of local revenue is taxes. Taxes are very influential in the reception area. In accordance with government regulations on implementation of regional autonomy, the government itself has authorized an area to build their respective areas with funding from the area. Government must optimize the sources of funding to achieve good development. Under Law No. 33 of 2004 on Fiscal Balance between the Central Government and Local Government states that local revenue sources are: local revenue, fund balance, and other legitimate revenue. This study applies descriptive data analysis and multiple regressions, by employing computer software SPSS and Microsoft excel. The data used in this study is a time series data for the year 2008 to 2012 from January to December. The data include: local taxes, levies, result of wealth management and other legitimate revenue in Malang district. Results of the research have explained that during the period of 2008 through 2012, local taxes positively bring significant effect on the value of PAD (local revenue) in the Malang district with elasticity of 1,006%. A local tax is a positive effect on local revenue, but the regression has demonstrated that the local tax has the effect of second rank after the levies on local revenue. The largest effect for local revenue is levies. The suggestion withdrawn according to the researcher is by increasing the performance quality and productivity of duties and functions of the DPPKA Malang District in delivering the service to Taxpayers. Keywords: local tax, local revenue, regional development, DPPKA.]]>
<![CDATA[THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY FINANCIAL PERFORMANCE AND FIRM VALUE (An Empirical Study on the Manufacturing Companies Listed at Indonesia Stock Exchange (IDX) in 2011) ]]>
<![CDATA[Gabriela Vidiananda]]>;
<![CDATA[Erwin Saraswati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The objective of this research is to observe the influence of Corporate Social Responsibility (CSR) to financial performance and firm value. The company financial performance is measured by using Return on Asset (ROA) and firm value is measured by Tobin’s Q. This research applies two control variables, those are: SIZE and leverage. As the samples of this research are 69 manufacturing companies listed at Indonesia Stock Exchange (IDX) in 2011 that are obtained by using purposive judgment sampling method. The testing result with multiple linear regression test shows that Company Social Responsibility (CSR) has influence to company financial performance and firm value. The analysis result also show that SIZE as a control variable does not give influence to financial performance but it influence firm value. On the other hand, leverage as a variable control gives influence to both financial performance and firm value. Keywords: Corporate Social Responsibility, financial performance, firm value, SIZE, leverage.]]>
<![CDATA[EVALUATION OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY OF HOTEL X SURABAYA) ]]>
<![CDATA[Robertus Tedjobuwono]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The development of accounting information system nowadays is very fast. The demand for transit accommodation is also increasing. This article focuses on how the development of accounting information influences the way of the accommodation services provider in generating the information for accounting purpose. The research method used is qualitative descriptive. The research categorized as qualitative descriptive as the research engaged describes the condition of the object naturally. The instruments used in the research are documents, interview, and observation. The discussion scope is limited into the accounting information system, procedures, flowchart, segregation of duties, application software, and IT infrastructure. The finding shows that there is a different between the suggested theories and the practical in the field. Efficiency and effectiveness of a system is not only handled by the procedures itself, but also the size of the company. The supervision of the owners is the key of the internal control. Moreover, the finding also shows that there is a need of improvement in accounts payable department to maintain its level of accounts payable. Keywords: Accounting, Information System, Accomodation.]]>
<![CDATA[BALANCED SCORECARD ANALYSIS TO DETERMINE COMPANY STRATEGY IN THE FUTURE AT SELECTA RECREATION PARK ]]>
<![CDATA[Denissa Nadya Tiffany]]>;
<![CDATA[Imam Subekti]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The research was conducted in Selecta Recreation Park since the increase of competition in the tourism industry in Kota Batu. As the oldest tourist which features nature, Selecta Recreation Park has to have a strategy in order to be able to compete with other tourism entrepreneurs. To realize this strategy, the company should have a good performance measurement system. The purpose of this study is to analyze the performance of Selecta Recreation Park by using the Balanced Scorecard method. The use of the Balanced Scorecard is to measure the performance of companies through the four perspectives which are: financial perspective, customer perspective, internal business processes perspective, and learning and growth perspectives. From the results of measurements that have been achieved, it can be seen that overall the performance of the Selecta Recreation Park has been good. It can be seen from scorecard tables that exist in every perspective. In the financial perspective suggests that performance on this perspective is good. In the customer perspective, the scorecard table shows that the performance is already good. In the internal business process perspective, it can be concluded that this perspective is considered very good. In the learning and growth perspective, researcher concludes that the performance is also good. The conclusion that can be drawn from the results of the analysis that was done, is that the Balanced Scorecard is a performance measurement tool that is suitable to be applied in Selecta Recreation Park. This is because the Balanced Scorecard is able to measure non-financial performance such as customer perspective, internal business processes perspective and learning and growth perspective. Keywords : performance measurement, Balanced Scorecard]]>
<![CDATA[ANALYSIS OF FACTORS THAT AFFECT TAX COMPLIANCE OF HOTEL ENTREPRENEURS IN PAYING TAXES ]]>
<![CDATA[Galih Prasetiyo]]>;
<![CDATA[Erwin Saraswati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The objective of this research is to analyze what kind of factors that affect tax compliance of hotel entrepreneurs in Batu City. The method used is survey research method by using questioners as the research instrument. The respondents are all of the hotel entrepreneurs in Batu City. Analysis used in this research is the multiple linear regression analysis. The result of this analyses state that there are some variables which give positive and significant influence towards the tax compliance, those are: tax audit, tax sanction, tax perception, and tax payers awareness variables. While the variables of tax laws, tax education, finance condition, and the system of government and law are not the factors that determine the tax compliance. Key words: tax compliance of hotel entrepreneurs, tax audit, tax sanction, tax perception, tax payers awareness, tax laws, tax education, finance condition, the system of government and law.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FIRM FINANCIAL PERFORMANCE: THE CASE OF MINING AND NATURAL RESOURCES INDUSTRY IN INDONESIA ]]>
<![CDATA[Dayanti, Nadia]]>;
<![CDATA[W. Prihatiningtias, Yeney]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Business operations nowadays should not only pursue profits, but also contribute positively to the society as well as environment. This is because people currently have become more critical to the need of social control over the business. Business then has to respond this through the implementation of Corporate Social Responsibility (CSR) and disclose the activities related to it into the form of CSR disclosure. In line with this phenomenon, the purpose of this research is to examine the influence of CSR disclosure to firm financial performance. The legitimacy theory, the stakeholder theory as well as the agency theory are used in building the research framework in relation to CSR disclosure and its effect to firm financial performance. The study is conducted quantitatively by using natural resources and mining corporations listed in the Indonesian Stock Exchange from 2010-2012 as the samples. Meanwhile, the independent variable is CSR disclosure proxied by Corporate Social Disclosure Index (CSDI) and the control variables are firm financial performance represented by Return on Equity (ROE) and Cumulative Abnormal Return (CAR). Leverage, growth opportunities, firm size, and stock beta are used as control variables. To find out the relationship between the variables, the Ordinary Least Square (OLS) test is applied. Finally, the results indicate that the sign of the relationships are positive but not significant. This means that although the perspective that socially responsible firm may be associated with a set of economic benefits, it is now still emerging but now yet settled in the Indonesian context. Keywords: Corporate Social Responsibility Disclosure, Firm Financial Performance, Mining and Natural Resources Industry]]>
<![CDATA[BALANCED SCORECARD IMPLEMENTATION as a MEASUREMENT of THE UB HOTEL PERFORMANCE ASSESSMENT ]]>
<![CDATA[Satrio Mangkunegoro]]>;
<![CDATA[Helmy Adam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Assessment using the Balanced Scorecard (BSC) method is effective and efficient for the UB Hotel at this time. BSC has a distinctive feature because this methods does not only consider the financial perspective to achieve their vision and mission, but also consider other perspectives such as customer perspective, internal business process perspective, and learning and growth perspective. The result of this research object is expected to make evaluation of the hotel easy. Keywords: Balanced scorecard, financial perspective, customer perspective, internal business perspective, learning and growth perspective.]]>
