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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 13,824 Documents
 720   721   722   723   724 
THE EFFECT OF INTERNAL SERVICE QUALITY (INSERVQUAL) ON CONSUMER SERVICE BEHAVIOR (Study on employee PT. Bank Pembangunan Daerah Jawa Timur Tbk branch Blitar) Purnomo, Agus; mijati, Noer
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
PENGARUH INTERNAL CONTROL DAN INTERNAL AUDITOR TERHADAP AKUNTABILITAS DI UNIVERSITAS BRAWIJAYA (Studi pada Fakultas dan Program di Universitas Brawijaya yang telah di audit oleh Satuan Pengendalian Internal Universitas Brawijaya tahun 2012) Kresiadanti, Anastasia Rasia Rahma
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Accountability is foundation of public service and university is one of public sector organization which is the main function is service. This is research focus an effect of internal control and internal auditor toward accountability in University of Brawijaya. Thus objective is internal control and internal control in forming accountability which is based on good governance. This research uses eight faculty and program in University of Brawijaya as research sample. The independent variable is internal control and internal auditor while dependent variable is accountability. Nonparametric research is used because the sample amount is small. Before nonparametric research, validity and reliability must be done. The research findings indicate, the both independent variable, internal control (represented by faculty and program which is already audited by Satuan Pengendalian Internal/SPI) and internal auditor (represented by SPI Universitas Brawijaya) must be built in order to create good university governance. Keywords: Internal Control, Internal Auditor, Accountability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan yang Tercatat di Bursa Efek Indonesia) Arifani, Rizky
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examined the effect of corporate governance on financial performance of the company. Good corporate governance was identified by the number of audit committee, the proportion of managerial ownership, the proportion of institutional ownership, and the proportion of independent commissioners. Indicators of financial performance were measured by return on equity (ROE). The sample used 186 companies from a population of 347 companies listed on the Indonesian Stock Exchange which issued  GCG reports with total of observation data 372 in period 2010-2011. The sample was determined using proportionate sampling method. The study used multiple regression analysis and processed using SPSS. The results showed that there was significant effect between audit committees, institutional ownership, and independent commissioner to financial performance. However it was not found that managerial ownership had an influence on financial performance. Keywords: good corporate governance, financial performance, return on equity (ROE)
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Timur) Kusumawati, Armadyani
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Beberapa tahun terakhir masyarakat mulai mempertanyakan kredibilitas dari profesi auditor. Hal ini seiring maraknya kasus yang menimpa profesi auditor, seperti Enron dan Kimia Farma. Kasus tersebut kemungkinan berhubungan dengan kompetensi dan independensi. Pemerintah Indonesia mengesahkan Undang-Undang Akuntan Publik untuk mengatasi permasalahan kompetensi dan independensi. Penelitian ini menelusuri pengaruh kompetensi dan independensi terhadap kualitas audit, serta memeriksa pengaruh kompetensi dan independensi melalui variabel moderasi yaitu Undang-Undang No 5 Tahun 2011 tentang Akuntan Publik. Populasi dari penelitian ini adalah seluruh auditor Kantor Akuntan Publik di Jawa Timur. Peneliti memilih convenience sampling. Berdasarkan metode pemilihan sampel, peneliti mendapatkan 95 responden auditor Kantor Akuntan Publik di Jawa Timur. Data penelitian ini dianalisis menggunakan analisis regresi berganda dan uji interaksi dalam hubungan moderasi. Hasil penelitian menunjukkan bahwa kompetensi dan independensi  berpengaruh terhadap kualitas audit. Sementara itu, variabel Undang-Undang Akuntan Publik bukanlah variabel moderasi yang mempengaruhi hubungan kompetensi maupun independensi terhadap kualitas audit. Kata kunci      : Kompetensi, Independensi, Undang-Undang Akuntan Publik, Kualitas Audit
AUDIT OPERASIONAL ATAS FUNGSI PEMASARAN (STUDI KASUS DI ASURANSI JIWA BERSAMA BUMIPUTERA 1912 KANWIL SURABAYA) Rahmaniyah, Ayu Dwi; khudin, Roe
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini dimaksudkan untuk menilai efektifitas dan efisiensi kinerja pemasaran pada Asuransi Jiwa Bersama (AJB) Bumiputera 1912 Kanwil Surabaya, serta untuk mengetahui penyebab terjadinya inefektivitas dan inefisiensi dalam kegiatan operasi perusahaan khususnya fungsi pemasaran, memberikan saran atau rekomendasi terhadap setiap temuan audit agar dapat diambil tindakan perbaikan. Area pemasaran dapat terdiri dari: lingkungan pemasaran, strategi pemasaran, organisasi pemasaran, sistem pemasaran, produktivitas pemasaran, dan fungsi pemasaran lain. Audit operasional merupakan suatu proses yang sistematis dari penilaian efektivitas, efisiensi, dan ekonomisasi operasi suatu organisasi yang ada di bawah pengendalian manajemen dan melaporkan kepada orang yang tepat hasil dari penilaian dan rekomendasi untuk perbaikan. Penilaian kinerja didasarkan pada suatu kriteria yang ditetapkan kemudian dibandingkan dengan kriteria aktual yang ada dalam organisasi tersebut. Penelitian ini berbentuk studi kasus dengan menggunakan metode deskriptif, melalui studi pustaka dan studi lapangan yang antara lain berupa wawancara, observasi dan kuesioner. Penilaian efektivitas dan efisiensi kinerja pemasaran dianalisis dan dievaluasi dengan membandingkan antara criteria, causes, dan effect. Berdasarkan hasil penelitian dapat disimpulkan bahwa aktivitas pemasaran sudah berjalan efisien namun belum sepenuhnya efektif. Untuk ini AJB Bumiputera 1912 Kanwil Surabaya harus terus berupaya memperbaiki kinerja fungsi pemasarannya.   Kata kunci: audit operasional, efektivitas, efisiensi, fungsi pemasaran
PERSEPSI AUDITOR BKM DENGAN PEMAKAI LAPORAN KEUANGAN BKM TENTANG EXPECTATION GAP DALAM HAL INDEPENDENSI, KOMPETENSI AUDITOR, PERAN DAN TANGGUNG JAWAB AUDITOR Alhaq, Fakhrial Firdausy
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research purpose  to examine whether or not there’s a significant difference in perceptions between Auditor BKM with  financial statement users in terms of independence, auditor competency, role and responsibilities of auditors. Methods used  in this research is form of  survey methods.  Sampling was  done using purposive sampling technique. The data used  in this research is form of primary data  through a survey  questionnaire that  was  distributed  directly  to the respondents.  Perceptions of respondents measured  from  the answers  to  the questions  in the questionnaire  using  an  interval  size from Likert scale. Validity tests using the  Pearson  Product Moment  Correlation.  Reliability tests  using Cronbach's Alpha technique and Normality tests using Kolmogorov Smirnov One-Sample Test. To test the hypothesis using Independent sample t-test. Based on the results of hypothesis testing showed that the expectation gap between auditors of BKM  with financial statement users in terms of independence,  auditor competency,  role and  responsibilities of  auditors.  Auditor  BKM  have a higher perception in terms of independence, Auditor Competency, Role and Responsibilities of Auditors compared to financial statement users of BKM. Keywords:  expectation  gap,  perception,  auditors,  financial statement users,  independence, auditor competencies, role and responsibilities of auditor.
THE IMPLEMENTATION OF CREATING SHARED VALUE (CSV) AS A REFERENCE FOR CSR DEVELOPMENT BASED ON SOCIAL ENTREPRENEURSHIP (CASE STUDY AT PT NESTLE INDONESIA) Dwiputra, SE, Nuruddin Ahmad
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Nestle is multinational company which is very concerned with the quality and usefulness of the product with the creation. One of the main Nestle CSV programs is the Rural Development that aim to improve the quality of life Dairy Farmers. This study aims to understand the implementation of the Nestlé CSV program in rural development sector as a reference to formulate an alternative CSR activities based on social entrepreneurship. This study use a qualitative descriptive method that using two case studies on the Nestle partner namely Jabung Agro Niaga Cooperative and Pujon SAE Cooperative. The data used for this study using primary and secondary data, such as the results of the interviews conducted with the managers of both cooperatives and corporate reports and other publication. This study concluded that Nestle has actually implement the rural Development program to improve the quality of life of dairy farmers. And the success of the Nestle CSV can be used as guidelines for creating another CSR program based on Social Entrepreneurship. Keywords : CSR. Creating Shared Value, Community Development, Social Entrepreneurship
EXPLORING THE INTERPRETATION OF BALIK MODAL AS “THE OTHER” BREAK EVEN POINT: A HERMENEUTIC ROMANTICS STUDY Putra, Dimas Ramadhan; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
The Influence of Corporate Governance Mechanism to Abnormal Return (Empirical study on companies listed on the Stock Exchange) Jayanti, Cynthia; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims at examining the influence of a corporate governance mechanism which consists of transparency, fairness, accountability, and responsibility to the market reaction that is proxied by abnormal return. This study applies variable control on unexpected earnings and total cash flow. Population in this study is a non-financial sector companies listed on the Jakarta Stock Exchange in 2010. The selection of samples applies purposive sampling method and sample obtained, is 104 go public companies. This study uses secondary data that is the company's annual report. The results of this study show that the implementation of corporate governance has a significant influence to abnormal returns. This study also presents the fact that variable control total cash flow gives significant influence to abnormal returns. However, this study fails to show that the variable control on unexpected earnings has a significant influence to abnormal returns.   Keyword: Corporate Governance, Abnormal Return, Unexpected Earnings, Total cash Flows
SISTEM PENGENDALIAN INTERNAL PADA PENGELOLAAN PERSEDIAAN DI TOKO TANABANG JILBAB MALANG Apriyandhani, Gita
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah mengetahui sistem pengendalian internal pada pengelolaan persediaan yang berjalan di Toko Tanabang Jilbab Malang. Metode penelitian yang digunakan adalah studi kasus. Dengan metode ini, penulis memaparkan fakta-fakta mengenai penerapan sistem pengendalian internal pada pengelolaan persediaan yang berhubungan dengan siklus pembelian dan penjualan barang, kemudian menganalisis dan menginterpretasi data yang diperoleh dengan menggunakan kerangka COSO yang penggunaanya disesuaikan dengan pengendalian internal untuk Usaha Mikro Kecil dan Menengah (UMKM). Teknik pengumpulan data yang dilakukan yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis isi. Peneliti menganalisis hasil observasi dan wawancara dengan melakukan coding dan memoing. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian internal yang dilakukan pada pengelolaan persediaan Toko Tanabang Jilbab Malang masih memiliki kelemahan, oleh karena itu peneliti menyarankan perbaikan prosedur siklus pembelian dan penjualan. Selain itu beberapa kelemahan lainnya antara lain pemilik tidak selalu memeriksa setiap laporan dan catatan yang dibuat oleh pegawai, dokumen (catatan dan laporan) yang digunakan dan dihasilkan masih belum sesuai dengan pengendalian internal yang baik, serta masih terdapat perangkapan wewenang dan tanggung jawab yang dilakukan pegawai. Saran yang diberikan untuk Toko Tanabang Jilbab Malang antara lain menegaskan kembali wewenang dan tanggung jawab masing-masing pegawai, melengkapi dokumen untuk memudahkan penelusuran bukti transaksi, dan penggunaan software untuk mempermudah pengelolaan persediaan barang dagang.Kata kunci: sistem pengendalian internal, pengelolaan persediaan, siklus pembelian, siklus penjualan, dan Usaha Mikro Kecil Menengah.

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