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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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SYSTEM OF INTERNAL CONTROL OF REVENUE CYCLE (Study Case At CV. Sinar Terang Distributor) Firnanda, Denock Kiki Restu; fullah, Syae
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Study was conducted on CV. Sinar Terang Distributor, namely intermediary trading company or sole agent, whereby traders who buy or acquire product first-hand merchandise or supplier directly. CV. Sinar Terang Distributor locations in the city Probolinggo Brantas No. 234. This study aims to identify and analyze the system of internal control over revenue cycle at CV. Sinar Terang Distributor and to know the constraints faced by companies that have been previously applied. This study method is a qualitative descriptive study, the research issue related to the characteristics of the background and the current state of the subject under study, as well as interaction with the environment without involving the calculation of numbers. Based on the results of the study can be said that the implementation of the internal control system of the company’s revenue cycle is very weak. This can be seen from the analysis methods use the framework for internal control structure of The Committee of Sponsoring Organization (COSO), include the analysis environmental control, risk assessment analysis, analysis of control activities, information and communication analysis and monitoring analysis. However, the application of the internal control system over revenue cycle is not immune from the constraints faced by companies such as number of employees, organizational structure, ways of documenting and recording, the availability of space in the wharehouse, which is still minimal equipment and competences of the employees.Key words : Single agent, System of Internal Control, Revenue Cycle, contrainst, qualitative description, framework for internal control structure of The Committee of Sponsoring Organization (COSO).
Pengaruh Variabel ROA, ROE, DER, EPS dan PER terhadap Return Saham Perusahaan Non Bank LQ45 Periode 2010-2012 Juwita, Cerlienia; Herawati, Juni
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

In the era of globalization, many people who want a investment for profit. Investors in this paasti always do a lot of consideration before making the investment. Function of this study is to analyze the influence of Return on Assets, Return on Equity, Debt Equity Ratio, Earnings per Share and Price Earning Ratio of Stock Return in non bank company's annual report LQ45 in Indonesia. The population in this study is consistent 45 companies listed in Indonesia Stock Exchange LQ45 index (BEI) in the study period from 2010 to 2012 and the sample consists of 10 firms meet the criteria established by purposive sampling. Analysis of the data used is multiple linear regression. Results of this study showed that the ratio of Return on Assets, Return on Equity, Earnings per Share and Price Earning Ratio significantly influence the company's stock returns. Debt Equity Ratio Meanwhile no significant effect on the company stock returns. Keywords: Profitability, Solvency, Market Value and Stock Return
Analisa Rasio Keuangan untuk Menilai Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2008-2011 Rizki, Eka Cahya; dro, Harlen
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Industry is one of sector that has an important role in the growth of a country. The development of an industry can not be separated from the industrial competition. Including the mining industry. Moreover, the mining industry is still an excellent source of income of the Indonesian. This study aims to investigate the performance of mining companies listed on the Indonesia Stock Exchange in the period 2008-2011 using financial ratio analysis and to find out which company has the better performance. Financial ratios used are liquidity ratio (CR & QR), leverage ratio (DER, LTDtER, LTDtAR, LTDtFAR, TIE), profitability ratios (ROA and ROE), and the ratio of growth (Sales & Net Income). The results showed that PT Mitra Investindo Tbk has liquidity, profitability, and growth better than Citatah Tbk PT. While in terms of leverage, Citatah Tbk PT has a better performance compared Tbk PT Mitra Investindo.   Keyword : Financial Ratio, Company Performance, Liquidity Ratio, Leverage Ratio, Profitability Ratio, Growth Ratio.
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE EARNING RATIO , DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Listing di BEI, Periode Penelitian Tahun 2008-2011). Wahyudi, Sindu Priyo
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract : Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh DER, EPS, PER, dan PBV terhadap Harga Saham baik secara simultan maupun parsial, serta mengetahui dan menganalisis variabel yang dominan berpengaruh terhadap harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia, dengan periode penelitian 2008 hingga 2011 Hasil penelitian dengan menggunakan analisis linier berganda menunjukkan bahwa secara simultan DER, EPS, PER, PBV berpengaruh terhadap  Harga Saham Perusahaan Manufaktur. Besarnya pengaruh keempat variabel tersebut terhadap harga saham adalah 89% sedangkan sisanya sebesar 11% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam persamaan model regresi. Sedangkan, secara parsial DER, EPS, PER, dan PBV, hanya EPS dan PER yang berpengaruh secara signifikan terhadap harga saham pada perusahaan manufaktur. Sedangkan DER dan PBV tidak berpengaruh secara signifikan terhadap harga saham.Variabel EPS merupakan variabel yang mempunyai pengaruh yang dominan terhadap harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Kata kunci : DER, EPS, PER, PBV dan Harga Saham Perusahaan Manufaktur
Reaksi Pasar Modal Dengan Adanya Stock Split Saham Pada Perusahaan Go Public Periode Tahun 2008-2011 Pamenang, Wisnu; dro, Harlen
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The background of this research aims to determine whether there is a significant market reaction to stock prices, abnormal stock returns and trading wolume between stock split events surrounding the period ie the period before, during and  after the stock split at the company went public on the Stock Exchange in 2008-2011.This research is a study which belong to the category of event study or study events. Event study is research that studies the market reaction to an event (event) that the  information is published as an announcement.This study used a sample of 21 companies that perform stock split policy in the period 2008-2011. Test this hypothesis using a different test that is paired sample t-tests on all the variables: stock price, abnormal stock returns and trading volume. Difference test was conducted with a 95% confidence level. Results of this study indicate that the overall market's response to the stock split, this is indicated by the presence of significant differences in all variables (stock price, abnormal stock returns and trading volume).Keywords: Stock Split, Stock Price, Abnormal Return, Trading Volume Activity
ANALYSIS OF EFFECT OF ACQUISITIONS ON FINANCIAL PERFORMANCE OF ACQUIRER COMPANIES AND ACQUIRED COMPANIES (Case Study of Companies Listed on the Indonesia Stock Exchange Year 2008-2010) Wikasari, Ika; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how the effect of the acquisition on the financial performance of the acquirer and the acquired company after the acquisition done. The population in this study are all public companies listed on the Indonesia Stock Exchange during the years 2008 to 2010. The sample in this study consisted of 8 the acquirer companies and 5 the acquired companies. The financial performance of the company in this study was measured using financial ratios consist of liquidity ratios, activity ratios, leverage ratios and profitability ratios. Tests performed using Paired Samples T test. The results of the analysis of financial ratios on the acquirer and the acquired company indicates that there was no significant difference between the two years before and one year before to one year after the acquisition. From these results we can conclude that the acquisition does not generally have a significant influence on the financial performance of the acquirer and the acquired company are proxied by financial ratios. This was probably due to lack of strategy and lack of experience in acquisition activity. Keywords: acquisition, the company's performance, financial ratios
ANALISIS IS FINANCIAL STATEMENT BASAL FINANCIAL PERFORMANCE ESTIMATION ON PT. BANK NEGARA INDONESIA 1946 (Persero) Plc Alfianto, Aditya; no, Sutris
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Bank health level can be assessed of severally indicator and one of main indicator that made by estimation basic is pertinent Bank financial statement. Base financial statement will get to account a number prevalent financial ratio made by estimation basic increases Bank health. Analisis result financial statement will help to interpretation various relationship  keys and trend who can give judgment basic about Bank success potency at approaching term. Bank management in do its effort is charged for everlastingly look after balance among liquidity preserve that adequately with fairly internal rate of return attainment and saturated capital requirement that is equal to correspond to its instilling type. That thing is needful because in its operation Bank besides do instilling in productive asset as: credit and worth letters, also give commitment and other services For that is done by analysis utilisedding to know bank finance developing via financial performance estimation. To measure corporate finance performance can utilize analisis's tool.Analysis the so called finance. Data analysis tech that is utilized in this research is: and time series method . Observational object in this research covers: (1) consolidation financial position Reportings Periods 2010 until 2012, (2) komprehensif's balance Reporting starts years 2010 until 2012. Data was taken from by publication bank on official website it. There is criterion even tobservational object that includes in this research category is BNI 1946 that have performed RUPS close binds books 2010-2012 and issue financial statements each year with year period basic calendar 31 Desember. Base study result analyses about financial performance estimation by use of finance Ratio on BNI 46 gotten by results: ratio count wholly get good been said / healthy because input even upon specified appreciative standard by Indonesia central Bank or even average banking industry. But then of yielding arithmetic ratio of year goes to year still available ratio which experience tren that despite negative still in good level.   Key Word: Financial Statement, Financial Performance, Financial Ratio.  
ANALISIS POTENSI DAN KONTRIBUSI PAJAK HIBURAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (STUDI KASUS DINAS PENDAPATAN DAERAH KOTA MALANG) Yuwono, Firman Hadi Kusumo
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan dari penelitian ini adalah untuk mengetahui bagaimana potensi dan kontribusi Pajak Hiburan terhadap penerimaan Pendapatan Asli Daerah Kota Malang, serta pengaruh dari potensi dan kontribusi Pajak Hiburan terhadap penerimaan Pendapatan Asli Daerah Kota Malang. Adapun metode penelitian yang digunakan deskriptif kuantitatif, yaitu penelitian dengan mengumpulkan data-data, memaparkan dan menjelaskan data melalui angka-angka. Adapun teknik pengumpulan data penelitian ini yaitu (1) studi pustaka, (2) wawancara, (3) observasi, dan (4) dokumentasi. Hasil penelitian ini menunjukkan bahwa potensi Pajak Hiburan di Kota Malang sangat besar dan terus meningkat dari tahun 2008 – 2011. Akan tetapi terdapat selisih yang jauh di atas realisasi penerimaan Pajak Hiburan. Hal ini dibuktikan dengan perhitungan selisih antara realisasi dan potensi penerimaan Pajak Hiburan dari tahun 2008 sebesar 25.15%, tahun 2009 sebesar 15.92%, tahun 2010 sebesar 13.83% dan tahun 2011 sebesar 16.48%. Dari hasil penelitian ini, dapat diambil kesimpulan bahwa potensi penerimaan Pajak Hiburan di Kota Malang belum mencerminkan potensi yang sebenarnya, oleh karena itu Dinas Pendapatan Daerah Kota Malang perlu mengoptimalkan penerimaan Pajak Hiburan agar Pendapatan Asli Daerah juga semakin meningkat.   Kata kunci :PotensiPajakHiburan, KontribusiPajakHiburan, PendapatanAsli Daerah, Kota Malang
PEMERIKSAAN OPERASIONAL ATAS FUNGSI MANAJEMEN SUMBER DAYA MANUSIA UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI PADA PT. BANK RAKYAT INDONESIA (BRI) KANTOR WILAYAH MALANG Sihombing, Michael MAAG; kin, Nasi
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk melakukan mengetahui dan menganalisis sejauh mana masalah penerapan sistem perekrutan, penyeleksian, pelatihan serta penggajian dan pengupahan yang terjadi di Bank Rakyat Indonesia Kantor Wilayah Malang serta untuk mengevaluasi dan meyakini bahwa aktivitas yang berhubungan dengan prosedur perekrutan, penyeleksian, pelatihan serta pengupahan dan penggajian yang ditetapkan oleh perusahaan telah dilaksanakan dengan efisien dan efektif. Dalam penerapannya Bank Rakyat Indonesia secara umum maupun Bank Rakyat Indonesia Kantor Cabang Malang Kawi memiliki banyak permasalahan ataupun kendala yang dialami terkait dengan pemenuhan kebutuhan tenaga kerja. Hal ini menyebabkan pihak Bank Rakyat Indonesia Kantor Cabang Malang Kawi harus memenuhi kebutuhan tenaga kerja dengan merekrut tenaga kerja outsourcing yang saat ini sedang marak diperbincangkan. Perekrutan tenaga kerja outsourcing tersebut akan berdampak secara langusng terhadap efektivitas dan efisiensi kinerja Bank Rakyat Indonesia secara umum. Selain itu dengan diberlakukannya pemeriksaan operasional atas fungsi sumber daya manusia yang ada di Bank Rakyat Indonesia diharapkan mampu meningkatkan efektivitas dan efisiensi kinerja Bank Rakyat Indonesia secara umum.   Kata kunci: Perekrutan, Penyeleksian, Pelatihan, Penggajian dan pengupahan, Efisien, Efektif, Outsourcing
PENGEMBANGAN MEDIA PEMBELAJARAN AUDIOVISUAL BERBASIS ENTERTAINMENT PADA MATA KULIAH PENGANTAR AKUNTANSI Hasbiy, Khoirul Umam
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Purpose of this study was to find empirical evidence of differences in the understanding of the basic concepts of accounting between students who received audiovisual learning method based on entertainment. Against students who do not received audiovisual learning method based on entertainment. The basic concept of accounting in this study limited to accounting cycle for a service company located in the course Introduction of Accounting. The research data is secondary data and analyzed using Independent Sample T-Test. The result showed that there was no difference in the level of understanding of the basic concepts of accounting between students who received audiovisual learning method based on entertainment. Against students who do not received audiovisual learning method based on entertainment. Keywords: theacing methods, instructional media, audiovisual, basic concepts of accounting.

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