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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
 811   812   813   814   815 
ANALYSIS EFFECT OF RISK, SHARE HOLDERS STRUCTURE AND LEVERAGE TOWARD FINANCIAL DISTRESSED FIRM Kusuma, Mahayu
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This analysis is aimed to examine the effect of risk, shareholder structure, and leverage towards financial distressed firms in the existing companies in Indonesia Stock Exchange in the period 2010-2012. This study used purposive sampling with the number of samples obtained as many as 56 companies. Data analysis techniques in this study is logistic regression. The test results of logistic regression prove that the risk variable, and leverage have a positive and significant effect on the dependent variable, that is financial distress. While the shareholder structure variables have no significant effect on the financial distress.   Key Words: Financial Distress, Risk, Share Holders Structure, Leverage
THE EFFECT OF EMOTIONAL INTELLIGENCE ON THE UNDERSTANDING LEVEL OF ACCOUNTING (Study at UB Student Accounting Department) Mardika, I Made Dwi Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to obtain empirical evidence regarding the impact of emotional inteligence on the understanding level of accounting. Emotional intelligence is the ability which someone sets his/her emotional life with his  inteligence, retain his emotional balance and its revelation through a skill of self awareness, self control, self motivation, emphaty and social skill. This research sample comprised 100 undergraduate students of Accounting Department of Brawijaya University Malang by using regression analysis technique. The  sampling  technique used was  purposive sampling,  and  a set of  questionnaire was used to collect the data.    The research result indicate that emotional inteligence consisting of self  introduction, self control, motivation, emphaty and social skill have a significant effect on  the  understanding  level of accounting both partially and simultaneously. Keywords: Emotional inteligence, understanding  level of accounting, undergraduate students of Accounting Department of Brawijaya University Malang.
PRAKTIK MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) Livia, Inke; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the real earnings management and accrual earnings management by the company to avoid losses through earnings management proxies i.e cash flow from operation, production cost, discretionary expenses, combination real earnings management, short-term accruals and long-term accruals. This study uses the prospect theory. Research samples were 116 companies listed in Indonesia Stock Exchange during 2010-2012. Grouping the sample companies were allegedly identified and unidentified perform earnings management by using the distribution of EPS based on the exchange rate of the rupiah against the USD as investors in Indonesia are more foreign investors. It is different from previous studies because the researcher also tested the effect of IFRS adoption and firm size to proxies of earnings management. The results of the study explained that companies prefer real earnings management than accrual earnings management. Results obtained no effect of IFRS adoption and firm size (SIZE) with earnings management to avoid losses. Keywords:  Real Earnings Management, Accrual Earnings Management, Proxies of Earnings Management, Prospect Theory, Distribution of EPS, Adoption of IFRS, SIZE.
”PENILAIAN KINERJA KOPERASI KARYAWAN HARAPAN SEJAHTERA TULUNGAGUNG BERDASARKAN PERATURAN MENTERI NEGARA KOPERASI DAN UKM NO. 14/PER/M.UKM/XII/2009 (Periode Pengamatan Tahun 2010-2013)” Sajida, Priest Winka; Champaca, Mychelia
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian  ini  bertujuan  untuk  mengetahui  kinerja  Koperasi  Karyawan  “Harapan Sejahtera”  Tulungagung.  Dalam  penelitian  ini  dilakukan  dengan  menggunakan  Undang-Undang No.14/Per/M.UKM/XII/2009 yang dibuat oleh Menteri Negara Koperasi dan Usaha Kecil Menengah Republik Indonesia sebagai alat penilaian kinerja. Penelitian ini merupakan penelitian deskriptif karena berfokus pada penjelasan sistematis tentang fakta yang diperoleh saat penelitian dilakukan. Sesuai dengan tujuan yang ingin dicapai dalam penelitian ini yaitu mengetahui bagaimana kinerja keuangan pada Koperasi Karyawan “Harapan Sejahtera” Tulungagung  periode  2010-2013.  Metode  pengumpulan  data  yang  digunakan  dalam penelitian ini adalah metode dokumentasi dan wawancara. Sedangkan untuk metode analisis data  dalam  penelitian  ini  menggunakan  rasio  permodalan,  rasio  kualitas  aktiva  produktif, rasio  likuiditas,  rasio  kemandirian  dan  pertumbuhan  dan  rasio  jati  diri  koperasi.  Hasil penelitian menunjukkan bahwa kinerja Koperasi Karyawan Harapan Sejahtera Tulungagung selama  empat  tahun  periode  penelitian  yaitu  pada  tahun  2010,  2011,  2012  dan  2013 memperoleh predikat “SEHAT”. Dari ketujuh aspek yang dinilai, aspek permodalan, aspek kualitas  aktiva  produktif  dan  aspek  jati  diri  koperasi merupakan  aspek  yang  paling  bagus kinerjanya  dibandingkan  dengan  aspek-aspek  yang  lain  karena memperoleh  skor maksimal pada setiap tahunnya.  Sedangkan aspek kemandirian dan pertumbuhan merupakan aspek yang tergolong buruk kinerjanya dibandingkan dengan aspek-aspek yang lainnya.    Kata  Kunci:  Koperasi,  Kinerja  Keuangan    Koperasi  Karyawan  Harapan  Sejahtera Tulungagung, Peraturan Menteri Negara Koperasi dan UKM No.14/Per/M.UKM/XII/2009
Analisis Pengaruh PDRB, Upah Minimum, Jumlah Unit Usaha dan Investasi Terhadap Penyerapan Tenaga Kerja Pada Sektor Industri Manufaktur di Kabupaten Gresik Tahun 1998-2012 Furqon, Ahmad Mujahidul; Pudjihardjo, M.
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pembangunan ekonomi yang mengarah  pada  sektor industri dapat dijadikan sebagai motor penggerak pertumbuhan ekonomi dan juga dalam  menyediakan lapangan pekerjaan bagi penduduk. Oleh sebab itu penelitian ini bertujuan untuk mengetahui bagaimana pengaruh PDRB sektor industri, upah minimum, jumlah unit usaha dan investasi terhadap penyerapan tenaga kerja pada sektor industri manufaktur di Kabupaten Gresik.  Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda dengan mengunakan data time series dari tahun 1998-2012. Adapun variabel independen dalam penelitian ini adalah PDRB sektor industri, upah minimum, jumlah unit usaha dan investasi, sedangkan variabel dependenya adalah penyerapan tenaga kerja sektor industri manufaktur.  Hasil dari penelitian ini menunjukan bahwa  secara simultan keempat variabel independen dalam penelitian berpengaruh terhadap variabel dependen. Sedangakan secara parsial  variabel PDRB sektor industri dan jumlah unit usaha berpengaruh positif dan signifikan, adapun  variabel Upah Minimum dan investasi secara parsial tidak berpengaruh secara signifikan terhadap penyerapan tenaga kerja sektor industri manufaktur di Kabupaten Gresik. Kata Kunci: PDRB Sektor Industri, Upah Minimum, Jumlah Unit Usaha, Investasi, Tenaga Kerja.
THE INFLUENCE OF SERVICE MARKETING MIX ON CUSTOMERS’ DECISIONS TO VISIT ECO GREEN PARK Saksono, Tia Dewanti Sylvina Sari; Rofiq, Ainur
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this research is to examine the influence of service marketing mix on customers’ decisions to visit Eco Green Park. It focuses on investigation to reveal the effect of product, price, place, promotion, people, process and physical evidence on customer decision. The samples of this research is visitors of Eco Green Park. The sampling technique used was purposive sampling and the research instrument was tested using validity and reliability test. The hypotesis was tested using t test from multiple regression analysis.  The results  show that product, place and physical evindence have significant effects on Customer Decision. However, price, promotion, people and process have not significant effects on Customer Decision..Keywords:  Product, Place, Price, Promotion, People, Process, Physical Evidence, Customer Decision, Eco Green Park.
Pengaruh Keyakinan dan Kepercayaan Teknologi Terhadap Minat Penggunaan Internet Banking Di Malang: Theory of Reason Action yang Direduksi Mardiyanti, Sofiana; Purnomosidhi, Bambang
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed to examine the effect of  technology self efficacy and trust in technology to intention use internet banking in the Malang using models theory of reaction action and research of model reduction Selvan et al, (2011). Amount of the sample is 138 bank customers used internet banking. Results of the analysis for this model shows that intention to use internet banking is influenced by technology self efficacy mediated by attitudes toward internet banking, overall attitude toward service self technologies, and trust in technology. Positive feelings towards service self technologies and internet banking will indicate how large the intention of someone to use internet banking. The self efficacy and trust of high technology can foster positive feelings towards service self technologies and internet banking so as to encourage the intention of someone to either using the internet bangking. The results of this research proves that intention to use internet banking can be described using the theory of reason  action. Therefore, it is important to the banker authorities to note the level of trust and self efficacy in the internet banking technology implements as means of payment so as to encourage the intention of its customers to use internet banking. Keywords:  Theory of Reaction Action  (TRA),  internet banking, intention, efficacy, trust, and attitude.
THE ANALYSIS ON THE EFFECTS OF DEPOSIT INTEREST RATE, MONEY SUPPLY AND INFLATION ON HOUSEHOLD CONSUMPTION IN INDONESIA DURING 1983-2013 Fachrudin, Feri; Wahyudi, Setyo Tri
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of  this  research  is  to  acknowledge the macroeconomic variable’s influences of  interest rate deposit, the amount of money supply (M2), and the inflation to the household’s consumption in Indonesia. The data used in this research is time series data from 1983 to 2013. After studying literature and testing the data using Error Correction Model (ECM) method, it showed that Interest Rate Deposit, money supply (M2) and inflation simultaneously have a significant effect in short term period and longed term period. Partially, Interest Rate Deposit has an unsignificant negative effect, The sum of money supply (M2) has a significant positive effect, and the inflation has a significant negative effect  to  the household’s consumption in short term period. While in longed term period, Interest Rate Deposit has a significant negative effect, the sum of money circulation (M2) and the inflation have a significant positive effect to the household’s consumption. Keywords:  Household Consumption, Deposit Interest Rate, Money Supply (M2), Inflation, Error Correction Model (ECM).
The Analysis of Sustainability Report As a Form of Corporate Social Responsibility Implementation Based on Global Reporting Initiative (GRI) Guidelines (Case Study at PT. Telekomunikasi Indonesia, Tbk) Putri, Hajir Prisna Sugeng; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The main purpose of this research is to gain information and understanding about the level measurement of PT Telekomunikasi Indonesia sustainability report fulfillment based on performance indicators in Global Reporting Initiative (GRI) guidelines. The performance indicators that will be analyzed include economic, environment, labor practices and decent work, human rights, society and product responsibility.  The researcher compared the performance indicators in the sustainability report with Global Reporting Initiative (GRI) standard and then analyzes the standard fulfillment for  those performance indicators. Standard fulfillment has three criteria that include standard fully fulfilled, standard partially fulfilled and standard not fulfilled.   The result of this research is the 2012 sustainability report of PT Telekomunikasi Indonesia has already reported performance indicators that recommended by Global Reporting Initiative (GRI). PT Telekomunikasi Indonesia sustainability report has fully fulfilled 45 indicators out of 84 indicators that covers in each performance indicators and this sustainability report has externally assured by Mazars. Based on the comparison between analysis result and GRI application level, the 2012 sustainability report of PT Telekomunikasi Indonesia can be graded with B+. Keyword: Sustainability Report, GRI, PT Telekomunikasi Indonesia
STUDI OPTIMUM CURRENCY AREA PADA ASEAN 5 MELALUI PENDEKATAN NILAI TUKAR Riyanto, Feri Dwi; Ismail, Munawar
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Berangkat dari keinginan untuk memitigasi resiko dari guncangan ekonomi dan pengalaman krisis pada tahun 1997 dan tahun 2008 membuat negara-negara dikawasan ASEAN berencana menyatukan mata uangnya (currency union). Penelitian ini  bertujuan untuk menganalisis respon Rupiah terhadap guncanganmata uang negara ASEAN lain (Ringgit, Dollar Singapura, Baht dan Peso) begitu juga sebaliknya melihat respon mata uang negara ASEAN  (Ringgit, Dollar Singapura, Baht dan Peso) terhadap guncangan Rupiah yang didasarkan kepada dua base county yakni base country Singapura dan base country Amerika. Selain itu, penelitian ini ingin melihat kesesuaian simetris shock dari guncangan yang ditimbulkan oleh ekonomi negara lain yang merupakan prasyarat dari teori optimum currency area. Penelitian ini menggunakan variabel real exchange rate dari negara ASEAN 5 dan alat analisis yang digunakan adalah vector autoregression (VAR). Hasil IRF dan FEDV menunjukkan bahwa baik respon Rupiah maupun respon mata uang negara ASEAN 5 lain (Ringgit, Dollar Singapura, Baht dan Peso  lebih baik mendasarkan atau meng-peg nilai mata uangnya terhadap Dollar Singapura. Hal ini bisa dilihat dari pola respon yang simetris, dengan demikian bahwa negara-negara ASEAN 5 lebih cocok mengadopsi mata uang tunggal (single currency) jiga didasarkan kepada base country Singapura. Kata kunci: Currency Union, ASEAN 5, Optimum Currency Area, Real Exchange Rate, Vector Autoregression (VAR)

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