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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
 913   914   915   916   917 
THE INFLUENCE OF BRAND EQUITY OF E-COMMERCE BUSINESS ON CUSTOMER SATISFACTION: A STUDY OF MAKASSAR CITY RESIDENT Suaib, Syarief Qayum
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The  purpose  of  this  research  is  to  examine  the  influence  of  Brand  Loyalty, Perceived Quality, Brand Awareness, and Brand Association on Customer Satisfaction of E-commerce business both partially and simultaneously on resident of Makassar City. Further purposive sampling technique was used in this research 125 respondents. The analysis tools are Multiple Linear Regression Analysis to determine the relationship between independent variable and dependent variable. The result of the study explained that Brand Loyalty, Perceived Quality, Brand Awareness, and Brand Association of the E- commerce have a significant effect partially and simultaniously to customer satisfaction. Therefore, the research result shows that Brand Awareness is the dominant variable that affects Customer Satisfaction. The result from this study can be applied to marketing strategy for the companies and interested parties for retaining and maximizing Brand Loyalty, Perceived Quality, Brand Awareness, and Brand Association to get a positive effect on the potential consumers that can lead to the fulfillment of Customer Satisfaction.   Keywords:  Brand  Loyalty,  Perceived  Quality,  Brand  Awareness,  Brand  Association, Customer Satisfaction. 
THE ANALYSIS OF BALANCE SCORECARD TO MEASURE THE PERFORMANCE OF THE HEALTH INSTITUTION (Case Study at UPT X) Permana, Risda Hadi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

In facing the increasingly complex business environment nowadays, it is required a performance measurement method that can assess the institution’s performance accurately and comprehensively such as Balanced Scorecard. It is a performance measurement tool that combines the measurement of the financial and non- financial performance including the perspective of learning and growth, internal business process perspective, customer perspective and financial perspective.This study uses the data of UPT X in 2012-2014. This research is descriptive method which uses a case study approach. Data collection techniques include primary data by distributing questionnaires and secondary data by acquire documentation of the institution and literature related to the research topic.The results of the research conducted have shown that the measurement of performance using  Balanced  Scorecard  at  UPT  X  show  a good  performanceoverall. The advantages and the lacks of the performance of each perspective impact either directly or indirectly for the performance in other perspectives to the financial perspective. The performance of the financial perspective has increased every year while the performance of non-financial perspective can be considered good but still needed improvement in some aspects.  Keywords: Balanced Scorecard, Performance Measurement, Financial Perspective,    Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective
The Effect of Capital, Establishment, Labor, and Education on Income Creative Industries (Case Study in Handicraft Industry Malang) Wicaksana, Bangun Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Creative industries have an important role in the economy of a region. Including in the city of Malang, in particular the creative industries in the handicraft sector. The important role of one of them is to expand employment. In Malang, there are four excellent creative industries subsector craft industry including furniture, industrial sanitary, rattan industry, and industrial ceramics. In the development of creative industries Malang craft sector need to be analyzed variables that affect the income of businesses. Variables which will be studied include capital, establishment, labor, and education. This study used secondary data obtained from the Central Bureau of Statistics, Department of Industry and  Trade  of  Malang,  Books,  Journals,  Internet  and  primary  data  through  direct  interview  to businesses with a questionnaire that had been prepared. Number of all the handicraft business into a superior product Malang is 119 business units. Then, using the formula Slovin taken 54 respondents businesses that became the object of study chosen by purposive sampling. To achieve the goal, in this research used multiple linear regression analysis and classical assumption. Based on calculations using SPSS 18, indicates that the variable capital (X1) Establishment (X2) labor (X3) and education (X4) with the same on the dependent variable (income (Y). It can be seen by test results  F  (simultaneously).  However,  based  on  the  t  test  (partial)  Establishment  has  no  effect significant on the level of income. The influence of independent variables (X1, X2, X3, X4) on the dependent  variable  (Y)  amounted  to  83.3%,  while 16.7%  Other  donated  by other  variables  not included in this equation.  Keywords: Creative Industry Handicraft Sector, Absorption Labor, Capital, Establishment, Labor, Education.
ANALISIS PENERAPAN CAPITAL ASSET PRICING MODEL (CAPM) SEBAGAI DASAR DALAM PENGAMBILAN KEPUTUSAN INVESTASI (Studi Pada Saham-Saham Perbankan Yang Listing Di BEI Periode 2013-2014) Crisdianto, Ongki Vebyan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilatar-belakangi oleh kemajuan perekonomian Indonesia yang ikut mendorong perkembangan industri jasa keuangan. Sebelum investor melakukan keputusan investasi, Hendaknya perlu mempertimbangkan resiko-resiko yang harus ditanggung oleh investor sehingga diperlukan alat untuk mengukur resiko dan tingkat pengembalian saham sebagai alternatif untuk menentukan keputusan investasi saham salah satunya adalah Capital Asset Pricing Model (CAPM). Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif Sampel yang digunakan adalah 24 saham dari Perusahaan-perusahaan sektor perbankan yang terdaftar di Bursa Efek pada periode tahun 2013-2014. Hasil Analisis menunjukkan, Saham emiten Bank Bukopin Tbk (BBKP) memiliki rata-rata tingkat pengembalian saham tertinggi, yaitu sebesar 0,11184865 atau 11,1848%. Bank of India Indonesia Tbk. (BSWD) memiliki indeks beta yang tertinggi sebesar 1.644 dan termasuk saham yang agresif karena beta lebih dari satu (β>1). Bank of India Indonesia Tbk. (BSWD) memiliki Expected return yang tertinggi sebesar 0.016234095atau 1,623%. Terdapat 18 emiten saham yang efisien pada perusahaan sektor perbankan yang memiliki tingkat pengembalian saham individu lebih besar daripada tingkat pengembalian yang diharapkan.  Kata kunci: beta, Capital Asset Pricing Model, Risiko, Tingkat Pengembalian Saham,  tingkat pengembalian saham individu, tingkat pengembalian saham yang diharapkan.
PENEGAKAN KODE ETIK PROFESI PADA SUATU KANTOR AKUNTAN PUBLIK Elfieni, Fita Tri
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Dewasa ini pelanggaran etika dalam bisnis kerap terjadi. Penelitian ini bertujuan memberikan gambaran terkait penegakan kode etik dalam praktik profesional akuntan publik, serta upaya-upayanya. Dengan metode kualitatif, deskriptif, objek penelitian dikembangkan dengan menjabarkan realita lapangan secara deskriptif dan mendalam. Objek penelitian adalah sebuah KAP yang berada di Kota Malang. Data penelitian didapat melalui studi pustaka, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penegakan etika di KAP X tidak terlepas dari disiplin dan ketaatan akan peraturan etika yang berlaku. Upaya-upaya yang telah dilakukan yaitu: (1) meningkatkan pemahaman etika profesi; (2) peningkatan kompetensi melalui pelatihan IAI dan diskusi internal organisasi; (3) meningkatkan religiusitas; dan (4) menjadikan pimpinan sebagai panutan utama. Penegakan kode etik memang bukan perkara  mudah.  Kesadaran  individu  akan  pentingnya  kode  etik  merupakan  hal penting. Selain itu, upaya pun bukan hanya dilakukan oleh akuntan publik sendiri saja, tapi juga pihak-pihak yang bersinggungan dengan praktik profesional akuntan publik, seperti: IAPI, pengguna jasa, dan Perguruan Tinggi.  Kata Kunci: Akuntan Publik, Kode Etik, Penegakan.
ANALISIS EFEKTIVITAS DAN EFISIENSI PROGRAM KEMITRAAN BUMN SEBAGAI WUJUD TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI PENDEKATAN DATA ENVELOPMENT ANALYSIS) Novindasari, Yashinta
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan menganalisis tingkat efektivitas dan efisiensi pelaksanaan program kemitraan  BUMN selama periode 2012-2014. Metode yang digunakan untuk mengukur efisiensi program kemitraan adalah metode non-parametrik Data Envelopment Analysis (DEA) dengan menggunakan software Warwick for DEA. Penelitian ini menggunakan sampel data sekunder yang diperoleh melalui akses data Laporan tahunan PKBL yang diserahkan oleh masing-masing BUMN kepada Kementrian Negara BUMN.  Hasil penelitian menunjukkan tingkat efektivitas program kemitraan menunjukkan hasil rata-rata selama periode penelitian belum adanya tingkat efektivitas pada penyaluran dana Program Kemitraan.. Tingkat efisiensi program kemitraan BUMN 2012-2014 mengalami kenaikan pada tahun 2013 dan mengalami penurunan pada tahun 2014 secara rata-rata. Peningkatan nilai efisiensi dapat dilakukan dengan cara meningkatkan atau menurunkan variable input, yaitu dana pembinaan dan biaya operasional, serta variable output yang terdiri dari pendapatan bunga, pendapatan lain-lain, biaya lain, pinjaman kemitran, dan beban pembinaan sesuai nilai target yang direkomendasikan oleh DEA. Kata kunci : efektivitas, efisiensi, program kemitraan BUMN, tanggung jawab sosial perusahaan Data Envelopment Analysis.
IMPLEMENTASI PENGALIHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN PADA DINAS PENDAPATAN DAERAH KABUPATEN BANYUWANGI Ayu, Martha Feghita
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui implementasi pengelolaan PBB-P2 yang diterapkan di Kabupaten Banyuwangi, kendala yang dihadapi dan faktor-faktor yang menyebabkan kendala serta upaya yang dilakukan pemerintah. Jenis penelitian adalah deskriptif dengan menggunakan pendekatan kualitatif dan rancangan penelitian studi kasus serta studi literatur. Data yang diperoleh melalui wawancara, observasi, dokumentasi serta studi literatur. Hasil dari penelitian ini menunjukkan bahwa Kabupaten Banyuwangi cukup siap dalam menghadapi pengalihan PBB-P2 menjadi pajak daerah, hal ini dapat dilihat melalui pelaksanaan pengelolaan yang sesuai pedoman pengelolaan PBB-P2. Diawali dengan pemerintah daerah memenuhi persiapan terkait peraturan, penyesuaian organisasi dan SDM, melakukan sosialisasi, sarana dan prasarana, dan kerjasama dengan pihak instansi terkait. Adapun kendala yang dihadapi terkait jumlah SDM dan kualitas yang kurang terutama di bidang penilai, pengecekan lapang, serta juru sita mengakibatkan potensi penerimaan yang di dapat kurang optimal, selain itu terdapat beberapa kendala lainnya. Akan tetapi Pemerintah Daerah Kabupaten Banyuwangi telah melakukan upaya dan inovasi dalam mengatasi kendala tersebut.  Kata Kunci: Pajak Bumi dan Bangunan, Pajak Daerah, Implementasi Pengalihan PBB-P2.
PENGARUH SERVICE RECOVERY TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN (STUDI KASUS PADA PT. ASTRA INTERNATIONAL DAIHATSU TBK, CABANG KEDIRI) Anjarsasi, Ekky Ayu
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh service recovery terhadap kepuasan dan oyalitas pelanggan pada PT. Astra International Daihatsu Tbk, cabang Kediri. Jenis penelitian ini adalah explanatory research. Populasi pada penelitian ini adalah pelanggan PT. Astra International Daihatsu Tbk, cabang Kediri yang pernah melakukan komplain karena merasa belum puas dengan pelayanan maupun service yang diberikan oleh PT. Astra International Daihatsu Tbk, cabang Kediri. Sampel yang diambil yaitu sebanyak 137 pelanggan yang pernah melakukan komplain. Teknik pengumpulan data dari pelanggan menggunakan kuisioner. Metode yang digunakan dalam penelitian ini adalah menggunakan analisis jalur (Path Analysis). Analisis yang digunakan yaitu SPSS for Windowsever 19.0. Hasil analisa penelitian menunjukan bahwa service recovery memiliki pengaruh yang signifikan terhadap kepuasan pelanggan dan loyalitas pelangan. Dengan ini PT. Astra International Daihatsu Tbk, cabang Kediri meningkatkan lagi pelayanan yang diberikan untuk pelanggan supaya pelanggan bisa merasa puas dan loyal terhadap perusahaan.Kata kunci : Service Recovery, Kepuasan Pelanggan, Loyalitas Pelanggan.
Implementation of Responsibility Accounting (Case Study at PG. Kebon Agung) Abdillah, Pujangga
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Unit of PG. Kebon Agung were satisfying. Classification of costs and accounting system meet the requirements based on responsibility accounting. However, the budget reporting system did not include the existing management below. PG. Kebon Agung should involve all levels of management in its budget reporting system and make the procurement more transparent.   Key Words : Responsibility accounting, organization structure, implementation
THE COMPARATIVE ANALYSIS OF IFRS ADOPTION THROUGH EARNINGS RESPONSE COEFFICIENT AND CONSERVATIVE PRINCIPLE: CASE STUDY IN ASEAN COUNTRIES Huda, Muhammad Erfan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This purpose of this empirical study is to analyse how the market reaction and the conservative degree changes on the IFRS adoption through ASEAN member countries; Indonesia, Singapore, and Malaysia on the mining, oil, and gas industry. The study also has given others additional analysis on the profitability, leverage, and disclosures measurement towards IFRS adoption. The data collection methods used in this study reveals as observation and deep analysis to the company’s annual report, share market data, and index market data. The results of this study concluded that IFRS has given a difference on the depth analysis to the two of variance analysis; Moderated Regression Analysis and ANOVA. The result on the regression analysis shows that market response on the financial information of company’s earnings have been well-responded after IFRS adoption in ASEAN. The results on ANOVA analysis shows that even the investors reacted positively to IFRS adoption on the presented financial report, and yet most of the financial report presented by 41 companies during 2010 – 2014 not elevate the conservative degree after IFRS adoption. Furthermore, the result of additional analysis on profitability and leverage don’t changes on the post-adoption of IFRS, despite that, the company’s disclosures deliberately changes upon IFRS adoption. The conclusion has been made that IFRS adoption apparent to elevate the market trustworthy, even the value of conservative principle negative to be raised. In other words, IFRS has not already proved the relevancy and reliable information as the IASB statement in ASEAN countries.  Keywords: IFRS, Earnings Response Coefficient, Conservative Principle, ASEAN

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