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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
 92   93   94   95   96 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan-Perusahan Keuangan Yang Terdaftar Dalam CGPI Tahun 2006 Sampai 2010) Edi Purnomo; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has purpose to analize the influence of Good Corporate Governance (GCG) implementation is proxied by profitability, leverage, liquidity, activity, and  Good corporate governance against bankruptcy analysis (z score). Population in this research is financial company sector listed in Corporate Governance Perception Index (CGPI). The sampling technique using purposive sampling, and the number of sample as many as 31 companies. Analysis methods in this research is the method of multiple regression analysis. Results of this research indicate there was influence of corporate governance on Return On Equity, leverage, liquidity and the companies total asset turnover. The Corporate Governance is not influence of the Z-Score, the results indicate that the presence of good corporate governance can increase the value of the company by itself and to avoid the potential for bankruptcy. The increasing of good corporate governance, the company's potential bankruptcy can be avoided Keywords : Good Corporate Governance, Financial Performance, z score
PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE (Studi pada Badan Layanan Umum Universitas Brawijaya Malang) Patricia Saptapradipta
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The passage of Act 17 of 2003 and Act 1 of 2004 to the beginning of the government to reform the country 's financial management after the new order. From both these laws, the government sparked a renewal of a flexible financial management referred to the Public Service Agency. However, that model still created problems that made a loss for the state. Considering the above problems, the unit needed to implement good governance in order to improve performance and community service. Good corporate could be achieved through the role of internal audit and internal control. Therefore, this study aimed to examine the influence of internal audit and internal control to good governance either partially or simultaneously. The research analysis unit was Public Service Agency of Brawijaya University with research samples of 109 people. The sampling method used purposive sampling with data collection techniques through questionnaires. This research was explanatory research through hypothesis testing. The results show that internal audit and internal control have positive and significant impact on good governance both partially and simultaneously, which indicate that both internal audit and internal control can enhance the creation of good governance. Keywords: Internal Audit, Internal Control, Good Governance
ANALISIS PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENERAPAN METODE BALANCED SCORECARD (Studi Kasus Pada RSUD “Kanjuruhan” Kepanjen Kabupaten Malang) Laila Yulita Anisak; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to measure performance  RSUD “Kanjuruhan” Kepanjen Kabupaten Malang  by using the concept  Balanced Scorecards referring to four perspective  which  are, customers  perspective, financial perspective, internal business process perspective, and also growth and learning  perspective.  The research used descriptive method by using secondary data among years of 2010 – 2012 and primary data to measure employees and patients satisfaction The results showed that the performance of RSUD "Kanjuruhan" Malang Kepanjen measured using Balanced Scorecard overall can be concluded to be "adequate”. The results can be seen in every perspective, which perspective of the customer on  the customer  satisfaction  indicator  shows “satisfied”result with  the amount of 13560, the indicator of customer retention shows fluctuative result from year 2010 increased by 44 % to 49 % in 2011, while in 2012 decreased to 45 %, on customer acquisition indicators also showed fluctuative result that declined from 56 % in 2010 to 51 % in 2011, while the year 2012 increased to 55%. In financial perspective for the economic ratio showed “fairly economical”  result, efficiency ratio  in 2010  showed “efficient” result, but  in 2011 and 2012 showed that the result are “not efficient”, while the ratio of the effectiveness in RSUD "Kanjuruhan" Kepanjen Malang was able  to be “effective”,  it  is evidenced  from the achievement of revenue budget has been made. In internal business process perspective (BOR, TOI, BTO, ALOS, GDR, NDR) as a whole was rated "adequate". In the learning and growth perspective on employee satisfaction indicator shows the results for 8461, which  means  employees  feel  “rather satisfied”, on employee retention indicator show “adequate” results, while the productivity of the employees showed “poor” result. This is evidenced by the increasing percentage of employee absences are reflected in employee productivity indicators. Keywords: Measuring Performance, Hospital, Balanced Scorecard.
Evaluasi Tingkat Kepatuhan Pajak di Indonesia dan Australia Ditinjau dari Sistem Pemungutan Pajak, Timbal Balik Pemerintah, dan Upaya Peningkatan Kepatuhan Pajak Anbiya, Fadina
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kepatuhan pajak dalam rangka meningkatkan penerimaan negara di sektor perpajakan. Ada beberapa faktor yang sangat mempengaruhi tingkat kepatuhan pajak di setiap negara, yaitu sistem pemungutan pajak, timbal balik pemerintah di sektor perpajakan, dan upaya yang telah dilakukan pemerintah dalam meningkatkan kepatuhan pajak. Penelitian ini akan melakukan evaluasi dengan membandingkan antara dua negara yang memiliki perbedaan tingkat kepatuhan pajak yaitu antara Indonesia dan Australia. Penelitian ini bertujuan untuk mengevaluasi tingkat kepatuhan pajak di Indonesia dan Australia ditinjau dari sistem pemungutan pajak, timbal balik pemerintah, dan upaya peningkatan pajak. Agar kita bisa mengevaluasi tingkat kepatuhan pajak yang ditinjau dari beberapa faktor tadi, maka digunakan metode penelitian kualitatif deskriptif. Hasil dari penelitian ini menyimpulkan bahwa penerapan sistem pemungutan pajak dan timbal balik pemerintah pada sektor perpajakan mempengaruhi tinggi rendahnya tingkat kepatuhan pajak di Indonesia dan Australia. Selain itu, upaya yang dilakukan pemerintah merupakan peran penting dalam meningkatkan kepatuhan pajak di setiap negara.
Pengaruh Persepsi Manfaat, Persepsi Kemudahaan, Persepsi Kenyamanan, Dan Norma Subjektif Terhadap Minat Menggunakan Electronic Commerce (E-commerce) Arabella Yolanda; Grace Widijoko
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat menggunakan sistem  e-commerce. Penelitian ini merupakan replikasi dan pengembangan dari penelitian sebelumnya. Penelitian ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang dengan menggunakan metode survey. Peneliti memperoleh responden sebanyak 193 orang mahasiswa Jurusan Akuntansi yang pernah menggunakan sistem e-commerce. Analisis dilakukan dengan menggunakan software Smart PLS versi 2.0. Hasil analisis untuk model ini menunjukkan bahwa persepsi manfaat dan persepsi kenyamanan berpengaruh terhadap minat menggunakan e-commerce. Sebaliknya, persepsi kemudahaan dan norma subjektif tidak memiliki pengaruh terhadap minat menggunakan  e-commerce. Hal ini berarti bahwa minat untuk menggunakan sistem e-commerce dipengaruhi oleh persepsi manfaat dan persepsi kenyamanan. Implikasi dari penelitian ini diharapkan dapat membantu sektor bisnis online untuk memperhatikan faktor-faktor yang mempengaruhi minat menggunakan sistem e-commerce dalam menerapkan dan mengembangkan sistem e-commerce. Kata Kunci :   Persepsi Manfaat, Persepsi Kenyamanan, Persepsi Kemudahaan,  Norma Subjektif, Minat Menggunakan E-commerce
DESAIN APLIKASI SISTEM INFORMASI TABUNGAN PADA KOPERASIBMT BARANANGSIANG MALANG DENGAN MENGGUNAKAN VISUAL BASIC 6.0 DAN MySQL 5.0.20 (Studi Pada Koperasi “BMT Baranangsiang” Malang) Hanif, Galang Anggoro; Harris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Dalam dunia koperasi proses tabungan sama dengan simpanan sering dilakukan untuk setiap harinya dengan adanya program aplikasi tabungan ini dapat membantu dan memudahkan dalam proses transaksi yang dilakukan nasabah yang ada di koperasi “BMT BARANANGSIANG” baik ketika menyetor maupun melakukan penarikan. Program Aplikasi Tabungan ini dimaksudkan untuk mengetahui proses jalannya program dari awal sampai akhir yang kemudian diketahui kerja sistem yang ada dan dari analisis ini menghasilkan sebuah flowchart program dengan data nasabah koperasi dan nominal  tabungan, proses transaksi tabungan ini meliputi penyetoran dan penarikan yang didalamnya terdapat data nasabah dan data transaksi. Tabungan adalah simpanan yang penarikannya hanya dapat dilakukan menurut syarat tertentu yang disepakati, tetapi tidak dapat ditarik dengan cek, bilyet giro, dan atau alat lainnya yang dipersamakan dengan itu. Pada KOPERASI “BMT BARANANGSIANG” program aplikasi tabungan menggunakan Visual Basic 6.0 dan MySql 5.0.20, karena kemudahannya dalam mengakses data. Metode yang digunakan penulis dalam mendesain program aplikasi tabungan yaitu metode deskristif adalah penelitian yang dilakukan untuk mengetahui dan mampu menjelaskan karakteristik variable yang diteliti dalam suatu situasi. Jadi penelitian ini dilakukan dengan cara menjelaskan masalah yang telah diidentifikasikan dan terbatas pada sejauh mana usaha untuk mengungkap masalah dan keadaan sebagaimana adanya, sehingga merupakan pengungkapan fakta-fakta yang ada. Kata Kunci : Program Aplikasi Tabungan, Flowchart, Penyetoran, Penarikan, Data Nasabah, Data Transaksi, Visual Basic 6.0, MySQL 5.0.20
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA MALANG Rakhmad Ady Firmansyah
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to know the influence of educational background, type of business, the business experience, business scale, accounting training against the use of accounting information systems in small and medium enterprises in the city of Malang. In this study, a sample of the intended recipients are the owners/managers of small and medium enterprises which have registered Diskop and UMKM in Malang City. The Data can be processed by 84 respondents of small and medium entrepreneurs. The techniques used to test the research data is testing a structural model with smart PLS software. Constructs used in this study is background education, type of business, the business experience, business scale, accounting training,and use of accounting information systems . Analytical results of the analysis for this model shows that the construct of background education, type of business, the business experience, business scale, accounting training simultaneously influence significantly to the use of accounting information systems. While partially variable indicates that the educational background of managers/owners, type of business, the business experience, business scale and accounting training effect significantly against the use of accounting information systems. Kewords: Small and medium enterprises, the use of accounting information systems, educational background, type of business, the business experience, business scale, accounting training
DETERMINANT OF CORPORATE GOVERNANCE IMPLEMENTATION QUALITY IN INDONESIA (Study of Firms Rated by The Indonesian Institute for Corporate Governance) Rhenca Alvananda Pristara
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The  purpose  of  this  study  is   to find  empirical  evidence whether some variables may affect the quality of corporate governance implementation. This study uses eight independent variables and Corporate Governance Perception Index as dependent variable. The sample used in this research are 189 Indonesian firms rated by the Indonesian Institute for Corporate Governance in the period of 2001-2012 and they must be listed in the IDX. The samples are selected by  using  nonprobability  random  sampling  (purposive  sampling method). This study gives empirical evidence that implementation quality of corporate governance are affected by five variables, the sequencely are the quality of external auditor, regulation factor, firm size, the proportion of independent commissioners board, and profitability. This study enhances some theories related to corporate governance, namely agency theory, agency theory type II, and pecking order theory. Keywords  :    Corporate Governance Perception Index, Corporate Governance Implementation, Quality of External Auditor, Regulation, Firm Size, Proportion of Board of Independent Commissioners, Profitability, Leverage, Ownership Concentration, Investment Opportunity Set
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN SUKARELA PADA PERUSAHAAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aniroh, Sulung
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2010 and 2011. Ownership structure is characterized by managerial ownership, blockholder ownership and government ownership, and board characteristic is characteristic by independent directors, size of directors and skill of directos. Control variabels is leverage, firm size and profitabilitas. The population of this study is all companies listed in Indonesia Stock Exchange in 2010 and 2010. The total sample was 130 companies, with two years of observations. So the total sample who checked is 260. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the factor of government ownership, size of directors, leverage and firm size significantly influence the voluntary disclosure. Meanwhile, managerial ownership, blockholder ownership, independent directors, skill of director, and profitabilitas has no significant impact on voluntary disclosure. Keywords: Voluntary disclosure, managerial ownership, blockholder ownership, government ownership, independent directors, size of directors and skill of directos.
The Influence of Profitability And Insider Ownership On Firms Value With The Debt Policy As Intervening Variable (Empiric Study On Public Company In Indonesia Stock Exchange Period 2009-2012) Risa Wulandari; Sutrisno T
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the influence of profitability and insider ownership on firm value that mediated by debt policy (leverage). Data that used was secondary data of 82 public companies in Indonesia Stock Exchange (BEI) with 4 years period, since 2009 till 2012. Using mediated path model, this research tried to test the theory in line with research purpose. The instrument of the analysis used was Smart PLS programs. Result finding indicated profitability positively and significantly on firm value and debt policy. Insider ownership negative and not significantly to debt policy but positively and significantly to firm value, meanwhile debt policy has negative and significantly effect to firm value. Finally, simultaneously debt policy couldn’t successfully mediate profitability and insider ownership on firm value. This research finding also oppose against with static tradeoff theory. Static trade off theory focuses discussion at trade off between cost of debt and benefit of debt (Huang and Ritter, 2004). Static trade off assumed that capital structure of company is determined by considered tax-deductible benefit when increasing level of debt and increasing level of agency cost in other side. Keywords: profitability, insider ownerships, debt policy (leverage), firm value  

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