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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Core Subject : Education,
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Articles 13,824 Documents
BALANCED SCORECARD ANALYSIS AS A PERFORMANCE MEASUREMENT AT UB HOTEL PUJAKANEO, RUSMIAN NUZULUL
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

 The increasing tourism growth rate accompanied with development of hospitality industry led to the increase of competition between entrepreneurs. This encourages entrepreneur to prepare the best strategies in order to compete and be the best among its competitors. To achieve its goals, manager needs to prepare the right strategy. The Balanced Scorecard helps the manager to translate the organization’s mission and strategy into a comprehensive set of performance measures. Therefore, as a business unit that operates in the field of services, UB Hotel must be able to provide the best service to guests. Providing the best service for customers, UB Hotel needs to do a performance evaluation to determine the extent to which performance poses impact on guests visit. Using qualitative approach, this research is expected to produce an in-depth description of the phenomena using interview, writing, and the observable behavior of an individual, group, and organizations in the context and may reveal a complete, comprehensive and holistic/ comprehensive understanding. After analyzing the performance at UB Hotel using the Balanced Scorecard, the researcher found that the financial performance of UB Hotel is considered satisfying, the customer perspective on UB Hotel is bad, the operational service efficiency, and, in post-sales  service benchmark,  customer  relationship  is  also  bad,  and  the  learning  and growth perspective at UB Hotel is good. From the analysis results, the company needs improve these aspects such as considering marketing strategy, increasing employee and customer retention, customer acquition, customer satisfaction and staying experience at the hotel, improving both ROA and Operational profit margin, and  reviewing the room rates offered to the customer.Keywords:  Balanced  Scorecard,  Financial,  Customer,  Internal  Business  Process,  and Learning & Growth
IMPLEMENTATION OF THE PERFORMANCE ACCOUNTABILITY SYSTEM FOR GOVERNMENT INSTITUTION (SAKIP) TO IMPROVE THE PERFORMANCE OF GOVERNMENT INSTITUTION Ulman Idris, Muhammad Istiyansyah
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Performance accountability is an obligation for government institution to beresponsible of its success and failure in the implementation of organizational’smission which consist with strategic planning, performance planning, performancemeasurement, and performance reporting. This research aims to find out the effect ofthe implementation of performance accountability system for government institutiontowards the performance improvement in Provincial Government of South Sulawesi.Population used in this research is Provincial Government of  South Sulawesi whichthis research used purposive sampling method. Based on that method, RegionalDevelopment Planning Board, Bureau of Organizational and Official Affairs, andInspectorate became sample in this research because it has its own roles inimplementing the performance accountability system for government institution inSouth Sulawesi. Data gathered by doing direct interview. Furthermore, the documentof performance accountability report for government institution in 2014 and 2015became the secondary data in this research. Data processing including data reduction,data data display, and drawing conclusion and verification. In implementing theperformance accountability system for government institution, there is a positiveeffect towards the performance of South Sulawesi Provincial Government whichbased on the performance planning each year. In addition, performance which deemedto be lacking is expected to improve in line with the results shown in the performanceaccountability report for government institution.Keywords: Performance Accountability Report for Government Institution, Performance Improvement, Provincial Government of South Sulawesi.
PENGARUH VARIABEL MAKROEKONOMI DAN VOLATILITAS SAHAM–SAHAM DI JAKARTA ISLAMIC INDEX ( JII ) TERHADAP INVESTASI EFEK PERUSAHAAN ASURANSI SYARIAH DI INDONESIA Christina, Rika
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Investment is an investment activity or keep a number of assets in the hope of future capital or assets can increase in value as well as to maintain the integrity of the capital or assets owned by the investor. This study aims to determine whether the volatility of stocks listed in the Jakarta Islamic Index (JII) and macroeconomic variables that include: GDP, inflation, BI rate, and the exchange rate of US $ influential on investment securities Islamic insurance company in Indonesia.Population and sample in this research are monthly time series data starting in April 2013-December 2015 were obtained from the database of the Otoritas Jasa Keunagan (OJK), the Badan Pusat Statistik (BPS), Bank Indonesia, and Yahoo finance. The sampling method used is purposive sampling. The analytical method used is multiple regression analysis. The results showed individually variable volatility in Jakarta Islamic Index no significant effect on investment securities Islamic insurance company in Indonesia. GDP and inflation significant negative effect on investment securities Islamic insurance company in Indonesia. BI rate and the exchange rate of US $ no significant effect on investment securities Islamic insurance company in Indonesia.Keywords: investment securities, volatility, macroeconomics variables
THE ANALYSIS OF MINIMUM WAGE ON EMPLOYMENT: STUDY IN EAST JAVA Marcellacornelia, Rosalina
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze the influence of minimum wage towards employment. This study used quantitative panel data as the method. Data used were time-series data from 2009 to 2012. The data collected were secondary data collected from the website of Badan Pusat Statistik (BPS). The analysis method used in this research was regression analysis of linear panel data (pooled data) using Model Fixed Effect as the instrument to process the data using Eviews 7. The result of this research showed that minimum wage gave influence to the employment in East Jawa, while GRDP (Regional Gross Domestik Product) and the total of industry did not give influence to the employment in East java.Keywords : Employment, Minimum Wage, GRDP, Total of Industry
PENGARUH PENERAPAN EXPERIENTIAL MARKETING TERHADAP LOYALITAS PELANGGAN (Study pada Coffee Toffee Malang). Ariyanto, Maria Marcellina
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the magnitude of experiential marketing effect on customer loyalty of Coffee Toffee Malang. This is an explanatory research. The sampling technique used is non-probability sample with purposive sampling method. The sample in this study comprised 240 respondents who are the customers of Coffee Toffee Malang. Data used in this study are primary data and secondary data. Data collection instrument is questionnaire measured by using Likert scale. This study uses multiple linear regression model to test the hypothesis. Hypothesis test was run both in simultaneous and partial tests, as well as dominant test. The results showed that Experiential Marketing consisting of five variables, namely sense, feel, think, act, and relate, is able to simultaneously increase customer loyalty of Coffee Toffee Malang. Greater sense will increase customer loyalty of Coffee Toffee Malang. The same is true for the other independent variables. If feel, think, act, and relate increase it will result in greater customer loyalty of Coffee Toffee Malang. Feel variable if it gets improved will contribute most to the increase of customer loyalty of Coffee Toffee Malang compared with the other variables.Keywords: Experiential Marketing, Sense, Feel, Think, Act, Relate, Customer Loyalty
PENGARUH PEENGETAHUAN UU No.5 TAHUN 2011 DAN MOTIVASI TERHADAP MINAT MAHASISWA MENJADI AKUNTAN PUBLIK. (Studi pada Mahasiswa Akuntansi Universitas Brawijaya Malang) Ardiningsih, Abidah
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengearuh motivasi karir, motivasi kualitas, motivasi eknonomi dan pengetahuan UU No. 5 tahun 2011 terhadap minat mahasiswa untuk menjadi akuntan publik. Penelitian ini menggunakan metode survei yang digunakan terhadap 73 responden yaitu mahasiswa  jurusan akuntansi di Universitas Brawijaya  Malang.  Hasil penelitian   ini   menunjukkan bahwa variabel motivasi karir, motivasi kualitas, motivasi eknonomi dan pengetahuan UU No. 5 tahun 2011 mampu menjelaskan atan variabel minat menjadi akuntan publik sebesar 62,1%. Hasil pengujian hipotesis menunjukkan bahwa   secara   parsial, variabel   motivasi karir dan pengetahuan UU No. 5 tahun 2011 memberikan pengaruh positif dan signifikan terhadap minat mahasiswa menjadi akuntan publik.   Sedangkan secara simultan variabel motivasi karir, motivasi kualitas, motivasi eknonomi dan pengetahuan UU No. 5 tahun 2011  berpengaruh terhadap minat mahasiswa akuntansi menjadi akuntan publik.Kata Kunci : Motivasi Karir, Motivasi Kualitas, Motivasi Ekonomi, UU No. 5 Tahun 2011, Minat menjadi akuntan publik.
PERSEPSI PEGAWAI PT. PELINDO 3 (PERSERO) SURABAYA MENGENAI FRAUD DAN PERAN WHISTLEBLOWING Herlyaga, Moch. Fahmyral Deftha Akgitamal
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian  ini  bertujuan  untuk  mengetahui  pemahaman pegawai  PT.  Pelindo  3  (Persero) Surabaya tentang fraud dan whistleblowing. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan metode survei. Hasil dari penelitian ini menunjukkan bahwa pegawai PT. Pelindo  3  (Persero) Surabaya memiliki  pemahaman  yang baik  terkait  dengan  fraud  dan whistleblowing. Para responden juga memiliki kemauan untuk melakukan whistleblowing bila diperlukan karena mereka menilai whistleblowing merupakan salah satu tindakan pencegahan fraud.Kata kunci: Fraud, Persepsi, Whistleblowing
PENGARUH ARUS KAS BEBAS, KEBIJAKAN PIUTANG, TINGKAT PERPUTARAN ASET, DAN TINGKAT PERTUMBUHAN ASET TERHADAP KEBIJAKAN DIVIDEN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2014) Rahmawati, Dias
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh arus kas bebas, kebijakan hutang, tingkat perputaran aset, dan tingkat pertumbuhan aset terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.  Penelitian ini termasuk jenis penelitian explanatory. Penelitian ini bertujuan untuk menjelaskan pengaruh antara variabel bebas dengan variabel terikat melalui pengujian hipotesis. Pada penelitian ini variabel bebas terdiri dari arus kas bebas, kebijakan hutang, tingkat perputaran aset, dan tingkat pertumbuhan aset, sedangkan variabel terikat adalah kebijakan dividen.            Periode penelitian ini adalah tahun 2011 - 2014. Sampel yang digunakan dalam penelitian ini adalah 12 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan metode purposive sampling. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan uji F, uji t, dan uji R2 sebagai pengujian hipotesis.            Hasil penelitian menunjukan bahwa seluruh variabel bebas yang terdiri dari arus kas bebas, kebijakan hutang, tingkat perputaran aset, dan tingkat pertumbuhan aset secara simultan dan variabel arus kas bebas tidak berpengaruh signifikan terhadap kebijakan dividen, kebijakan hutang dan tingkat perputaran asset berpengaruh signifikan terhadap kebijakan dividen. Besarnya R Square variabel independen terhadap kebijakan dividen adalah sebesar 75,1%. Kata kunci : Kebijakan Dividen, Arus Kas Bebas, Kebijakan Hutang,  Tingkat Perputaran Aset, dan Tingkat Pertumbuhan Aset
ANALISIS PENERAPAN TIPE STRATEGI MILES-SNOW (Studi Kasus pada UKM Batik Giffa Indonesia di Bekasi) SEPTIANI, RENI AYU
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui penerapan tipe strategi menurut Miles and Snow pada Giffa Indonesia. Penelitian ini dilakukan dengan metode kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Objek penelitian ini adalah usaha kecil menengah bernama Giffa Indonesia, yang bergerak dibidang industri pakaian batik. Penulis menggunakan teknik triangulasi sebagai teknik untuk menguji keabsahan data. Hasil dari penelitian menunjukkan bahwa Giffa Indonesia menggunakan tipe strategi prospektor dalam meningkatkan usahanya, akan tetapi masih diperlukan penyempurnaan terhadap kinerja dibidang pemasaran dan manajemen SDM, sehingga Giffa Indonesia dapat dengan mudah memahami perubahan-perubahan lingkungan dan mencari peluang baru untuk pengembangan usahanya.Kata Kunci : Tipologi Strategi Miles-Snow, Industri Batik
PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. INFOMEDIA SOLUSI HUMANIKA (ISH) CABANG MALANG Putra, Alman Dwi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi finansial dan non finansial terhadap kinerja karyawan pada PT. Infomedia Solusi Humanika Cabang Malang. Jenis penelitian yang dilakukan dalam penelitian ini adalah explanatory research untuk mengetahui pengaruh variabel bebas yaitu kompensasi finansial dan kompensasi non finansial terhadap variabel terikat yaitu kinerja karyawan. Pengukuran variabel kompensasi finansial dan variabel kompensasi non finansial dalam penelitian ini berdasarkan pada indikator-indikator yaitu gaji, tunjangan prestasi, insentif, promosi, dan lingkungan. Instrumen yang digunakan dalam penelitian adalah kuesioner. Populasi yang digunakan dalam penelitian ini berjumlah 250 karyawan PT. ISH Cabang Malang. Pengambilan sampel penelitian menggunakan teknik simple random sampling dan jumlah sampel ditentukan dengan rumus Slovin sejumlah 71 karyawan PT. ISH Cabang Malang. Alat analisis data yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel kompensasi finansial tidak berpengaruh signifikan terhadap kinerja karyawan. Sedangkan, variabel kompensasi non finansial berpengaruh signifikan terhadap kinerja karyawan PT. ISH Cabang Malang. Kata kunci : Kompensasi finansial, non finansial, kinerja karyawan.

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