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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 13,824 Documents
 918   919   920   921   922 
ANALISIS PROSES PENETAPAN INDIKATOR KINERJA PADA ANGGARAN BERBASIS KINERJA DI PEMERINTAH KOTA MALANG Rasyiidah Ihwan, Restu Nur
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Performance is the basis for determine the APBD that began in 2003 ago. Things that need to be considered on the basis of this performance is the implementation of the budget resulting the performance gains of budget form, inputs, outputs, outcomes, benefits, impact and activities financed targeting accuracy. Until 2015 the implementation of performance-based budgeting is still not optimal. A measurable performance is an expectation that can not be achieved well. To be able to measure the performance relevant performance indicators needed, reliable and measurable. Althought the performance indicators only a small part of a series of APBD setting process, but if it is not well defined and are not able to describe the actual performance, the ideal performance measurement will not be achieved. This thesis aims to describe and analyze the process of establishing performance indicators in Malang city government. Researcher used descriptive method with qualitative approach and the data obtained is the primary data. The results showed that in the establishment of performance indicators in the local government adjusted and harmonized with regional and national programs. But it still not able to maximize the performance measurement because the indicators of outcomes, benefits and impact still difficult to determined. Keywords: Performance-Based Budgeting, Performance Indicators, Performance Measurement.
PENGARUH PENDAPATAN DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DAN BELANJA MODAL (Studi Kasus di Pemerintah Provinsi Kalimantan Timur) Aditya Pradana, Rian Septia
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) dan dana perimbangan terhadap kinerja keuangan dan belanja modal dalam upaya untuk meningkatkan kinerja keuangan dan anggaran belanja modal. Data yang digunakan adalah laporan APBD dan Laporan Realisasi APBD kabupaten dan kota provinsi Kalimantan Timur dari tahun 2009-2012 yang dipublikasikan Badan Pusat Statistik (BPS) Provinsi Kalimantan Timur. Metode analisis data yang digunakan adalah statistik dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa PAD dapat meningkatkan kinerja keuangan daerah tetapi, tidak meningkatkan belanja modal, karena PAD secara rata-rata hanya memberikan kontribusi antara 5% - 10% terhadap penerimaan daerah,  sedangkan dana perimbangan dapat meningkatkan kinerja keuangan dan belanja modal.  Kata kunci: Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, Kinerja Keuangan.
RESTRUKTURISASI STATUS RUMAH SAKIT UMUM DAERAH PADANGAN BOJONEGORO DARI SATUAN KERJA PERANGKAT DAERAH MENJADI BADAN LAYANAN UMUM DAERAH Apriliyanto, Dimas Rahardiyan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This Research  aims  to know  the restructuring process Padangan General Hospital from Regional Work Unit  to Public Service Agency, various constraints faced by Padangan General Hospital as well as the  solution to overcome those obstacles, and various advantages or disadvantages received by the patients or the hospital when it becomes Public Service Agency. The type of this research is case study  research with quantitative descriptive approach. Data used in this research are both  quantitative data and qualitative data. The data  source was attained through  interview and various documents directly from Padangan  General Hospital. Data analysis in this research is done through measuring  the feasibility of Padangan  General  Hospital  to be  Public Service Agency by using two indicators  such as service indicators  provided to the public and financial performance  indicators  of Padangan  General  Hospital  based on  Cost Recovery Rate Method.  The researchers also analyzed the  transformation  process  of Padangan General Hospital from Regional Work Unit to Public Service Agency by comparing the procedures based on Law No. 23 in  2005 about Financial Management of Public Service Agency  to  the existing reality. Based on  the conducted data analysis, it concludes that Padangan General Hospital is feasible to be upgraded  to Public Service Agency; further, the result of  restructuring processes taken by Padangan General Hospital demonstrate some changes on organizational structure, employee recruitment and selection processes, asset management and procurement processes, as well as financial management.  By becoming Public Service Agency, it is expected that Padangan General Hospital can improve  its service  performance provided to  the population and able to be more self-dependent in financing its entire operation.   Keywords: Restructuring, Public Service Agency, Padangan Hospital,  Financial Performance, Service Performance, Constraints, Advantage
Peran Dinas Kebersihan dan Pertamanan (DKP) dalam Implementasi Cooperate Social Responsibility (CSR) di Kota Malang To’ifah, Dewi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara dan observasi serta dokumentasi yang dilakukan peneliti pada informan pihak Pemerintah Kota Malang yakni Bagian Kerjasama dan Penanaman Modal Sekretariat Daerah Kota Malang, BAPPEDA Kota Malang dan Dinas Kebersihan dan Pertamanan (DKP).Kota Malang sebagai salah satu kota tujuan wisata dengan berbagai potensi didalamnya memiliki posisi strategis dengan didukung sarana dan prasarana dari segi ruang terbuka hijau yakni taman-taman dan hutan kota beserta fasilitas di dalamnya yang cukup menarik wisatawan karena memperhatikan aspek kebersihan, kenyamanan dengan udara yang sejuk dan rindang. Hal ini sejalan dengan kebijakan dan peraturan tata ruang kota yang diperankan oleh pihak pemerintah kota Malang yakni Dinas Kebersihan dan Pertamanan (DKP) dan didukung pihak swasta melalui danaCooperate Social Responsibility (CSR). Sebagaimanaberdasar pada Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas  Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal, disebutkan bahwa Cooperate Social Responsibility (CSR) merupakan kewajiban bagi perseroan yang kegiatan usahanya mengelola dan memanfaatkan sumber daya alam ataupun tidak keduanya akan tetapi kegiatan usahanya berdampak pada fungsi kemampuan sumber daya alam.Untuk CSR dari pihak swasta untuk pembangunan di Kota Malang dari segi ruang terbuka publik diwujudkan melalui pembangunan taman dan hutan kota. Sayangnya dibalik pembangunan fisiknya seperti fasilitasyang terdapat di taman dan hutan kota tersebut mencantumkan label ‘brand’ atau identitas perusahaanbersangkutan sekalipun ini bagian dari asset pemkot. Hal dikhawatirkan keberadaan aset pemerintah justru lebih mengedepankan kepentingan pihak swasta yang ‘profit oriented’. Begitu pula dari hasil fisik pembangunan dari CSR kedepannya bisa saja dapat mengurangi kekhasan AREMA di mata masyarakat khususnya, sehingga potensi khusus dari Kota Malang untuk menarik wisatawantersebut  kedepannya justrusuasanadi Kota Malang masih seperti di negara lain karena adanya ide kreatif yang dapat menghilangkan identitas asli budaya masyarakat Kota Malang.Kata kunci: CSR, ruang terbuka hijau, tata ruang kota,,peran DKP, strategi
PRAKTIK PENENTUAN NET FARM INCOME PETANI TEBU: SUATU BENTUK PENINDASAN Suwarlan, Stefi Yunia
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Petani tebu adalah pahlawan pangan yang seharusnya mendapatkan kemerdekaannya, terlebih kemerdekaan perihal perolehan pendapatan. Menggunakan pendekatan Bourdiue terkait Teori Praktik yang dibentuk oleh Habitus, Capital, dan Field, maka aspek-aspek yang melatarbelakangi proses perolehan pendapatan petani tebu terkuak. Berbagai praktik penentuan Net Farm Income dilakoni oleh setiap petani tebu, seperti menggunakan KUD sebagai perantara dan penolong, secara langsung menggilingkan tebu kepada Pabrik Gula melalui KPTR, menjual pada tengkulak yang gemar menindas petani, menjual pada pengepul atau penebas, serta menjual jasanya sebagai seorang buruh tani tebu. Akan tetapi, sejatinya setiap praktik perolehan Net Farm Income tersebut merupakan buah dari sistem atau habitus yang telah berdiri dan didukung oleh para agen bermodal tinggi yang telah berhasil memenangkan peperangan antar ranah dengan agen bermodal rendah, hingga pihak yang kalah pun mau tidak mau harus melakoni praktik-praktik yang sudah ditentukan. Mengingat fakta yang sedemikian memilukan, maka sungguh proses perolehan NFI petani tebu tidak lain adalah sebuah doxa.   Kata Kunci : Net Farm Income, Doxa, Habitus, Capital, Field, Practice.. 
Analysis Of Several Variables that Affect The Production of Fertilizers in PT.Tiara Kurnia, Malang Pojoh, Rachel Ribka
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to determine the variables that influence the production of organic fertilizer and to determine the most dominant variable affecting the production of organic fertilizer. This research is a quantitative research using time series data (2010-2014), which consists of 60 months obtained from PT.Tiara Kurnia. The analytical method used is the method of multiple linear regression analysis of the model modified Cobb-Douglas production function with software tools SPSS version 18.0 were used to determine the effect that occurs between the independent variables on the dependent variable.The results of this research explains that the variables inventories of raw material and consumer demand does not significantly influence the production of organic fertilizer, while the variables capital and the number of working hours significantly influence the same thing. Viewed from the use of several variables on the activities turned out to be the most dominant production is variable capital. Some  suggestions  which  can  be  delivered  based  on  research  results  is  the company should  make  additional  capital,  control  the quality of raw  material, improving the quality of human resources / labor skills through training activities in order to meet its target of organic fertilizer production according to market demand  and   government  support  is  needed  to  improve  organic  fertilizer production in PT.Tiara Kurnia, Malang. Keywords: Organic fertilizers production, capital, number of working hours, inventories of raw material, consumer demand.
“THE INFLUENCE OF COMPANY FINANCIAL PERFORMANCE AND MACROECONOMIC FACTORS ON STOCK RETURNS (EMPIRICAL STUDY OF FOOD AND BEVERAGES COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE AND LONDON STOCK EXCHANGE FOR THE YEAR 2012-2014)” Nugraha, Aditya Ikhsan
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to compare the influence of company financial performance and macroeconomic factors on stock returns for Food and Beverages companies listed in Indonesian Stock Exchange and London Stock Exchange. Population used in this research is 28 companies taken from LSE and 15 companies from IDX. The method used for selecting the samples is purposive sampling method. Based on the method used, this research found 10 companies from each stock exchange that can fulfill the sampling criteria. This research uses four different multiple regression models that each model consists of three company financial performance variables and one macroeconomic factor. The research finding presents a different result between IDX and LSE. In IDX, it is found that GDP is a strong indicator that can influence significantly on stock returns. Meanwhile in LSE, EPS along with current macroeconomic condition have become significant indicators toward stock returns. Keywords: stock returns, company financial performance, macroeconomic factors 
The Influence of Corporate Governance Mechanisms and Investment Opportunity Set on Earnings Management Kharista, Malinda
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study was to analyze the influence of corporate governance mechanisms and investment opportunity set on earnings management practices in Indonesia. This study used a sample of 20 manufacturing companies listed in the Indonesia Stock Exchange (IDX)  in 2010-2014 and the sample selection is based on judgment sampling. Results from this study showed corporate governance mechanisms has no affect on earnings management practices and  investment opportunity set negatively affect earnings management practices. This is because the implementation of corporate governance is still relatively new in Indonesia so the goal has not been effectively felt. In addition, the corporate governance implementation has started being applied in the business world, but implementation still not fulfilled either. Earnings management practices cannot be fully carried out by only having a great number of investment opportunity set. Companies that have the auditor from the Big 5 will have lower possibility of discretionary accruals actions undertaken by management. Key Words: Corporate Governance Mechanisms, Investment Opportunity Set, Earnings Management.
PENGARUH CITRA MEREK (BRAND IMAGE) TERHADAP KEPUTUSAN NASABAH UNTUK MEMILIH TABUNGAN SIMPEDES DI PT. BANK RAKYAT INDONESIA MALANG RAYA Ardiansyah, Achmad Hisyam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh Citra Merek (Brand Image) Terhadap Keputusan Nasabah Untuk Memilih Tabungan Simpedes di PT. Bank Rakyat Indonesia (Persero) Tbk Malang Raya”, yang terdiri dari: (1) Citra Pembuat, (2) Citra Konsumen, (3) Citra Produk secara simultan maupun parsial.Pendekatan penelitian ini menggunakan pendekatan kuantitatif yang dijelaskan dalam bentuk  perhitungan angka.Penelitian ini termasuk dalam penelitian explanatory research yang menjelaskan hubungan dan pengaruh beberapa variabel yang telah ditetapkan dengan menggunakan sampel sebanyak 150 orang responden dari Nasabah Bank Rakyat Indonesia Malang Raya. Sedangkan pengambilan sampel menggunakan teknik Non probability sampling dengan metode accidental sampling. Uji yang digunakan untuk menguji instrumen penelitian berupa uji validitas, uji reliabilitas. Uji hipotesis menggunakan uji F, uji  t, uji dominan dan uji koefisien determinasi R. Untuk menganalisa data yang digunakan, memakai uji regresi linier berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskesdastisitas, dan uji linieritas.Hasil penelitian regresi menunjukkan bahwa secara simultan variabel Citra Pembuat (X1), Citra Pemakai (X2), dan Citra Produk (X3), memiliki pengaruh yang signifikan terhadap Keputusan Konsumen dengan signifikansi 0,000 dan Fhitung sebesar 23,239 Sedangkan secara parsial, variabel Citra Pembuat (X1), Citra Pemakai dan (X2), Citra Produk (X3) menunjukkan adanya pengaruh yang signifikan terhadap keputusan konsumen dengan signifikansi masing-masing 0,007; 0,001; dan 0,000. Variabel yang paling dominan terhadap keputusan konsumen yaitu variabel Citra Produk (X3) dengan nilai koefisien beta sebesar 0,386.Dengan demikian dapat dikatakan bahwa ketiga variabel yaitu Citra Pembuat (X1), Citra Pemakai (X2), dan Cita Produk (X3) secara simultan dan secara parsial memiliki pengaruh yang signifikan terhadap keputusan nasabah dalam memilih tabungan simpedes Bank BRI. Variabel Citra Produk (X3) merupakan variabel yang paling dominan terhadap keputusan nasabah dalam memilih tabungan Simpedes di PT. Bank Rakyat Indonesia (Persero) Tbk Malang Raya.Kata Kunci: Brand Image, Keputusan Nasabah, Bank BRI
THE IMPACT OF INTEGRATED MARKETING COMMUNICATION ON CONSUMER PURCHASE DECISION AT HAWAI WATERPARK MALANG Virtuecrat, Laksamana
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to determine the effect of Advertising (X1), Sales Promotion (X2), Interactive Marketing (X3), and Event Marketing (X4) on purchasing decision  (Y)  at  Hawai  Waterpark  Malang.  A  total  of  215  respondents  were selected on this study using purposive sampling techniques and methods of non- probability sampling by filling out a questionnaire that has been through the test validity and reliability to obtain data. Data were analyzed using multiple linear regressions. The analysis showed that, variable Advertising (X1), Sales Promotion (X2),  Interactive Marketing (X3), and Event  Marketing (X4) have significant influence   partially  on   purchasing   the   entrance/admission   ticket   to   Hawai Waterpark Malang, with Fcount 38.477 and significance 0,000. The results of this analysis suggest that, variable Advertising (X1) dominant influence by 43% in influencing purchasing decisions. Value Adj. R2 obtain the results for 0.412, which  means  the variable advertising  (X1),  sales promotion  (X2),  Interactive Marketing (X3), and event marketing (X4) is able to influence consumer purchase decisions  to  enter  Hawai  Waterpark  at  42.3%  and  the  remaining  57.7%  is explained by other factors not discussed in this study. Keywords:   Advertising,   Sales   Promotion,    Interactive   Marketing,   Event  Marketing, and Purchasing Decision.

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