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Articles 34 Documents
Perlukah Etika Bisnis? Chang, William
MABIS Vol 2, No 2: Desember 2011
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Abstract

The application of business ethics in modern societies shows us the importance of ethical values, such as honesty, justice, responsibility and mutual-understanding in business world. Stakeholders approach on business ethics reminds us the need of good collaboration of those who get involved in business. The realization of business ethics should start with the reformation of human beings’ mind sets, way of thinking and style of life. So, how can we internalize and implant the values of business ethics in Indonesia?Key words: business ethics, ethical values, structure of human acts, honesty, social justice,
Analisis Brand Awareness Terhadap Brand Attitude Handphone Merek Nokia Maisirata, Pasifikus
MABIS Vol 2, No 2: Desember 2011
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Abstract

In this recent years, there has been competition between mobile phone in Indonesia. The producers create a high quality and creative mobile phone that will be useful and friendly for consumer. One of them is Nokia, as the marker leader of mobile phone in Indonesia, has a declining market segment because of emerging a competitor for Nokia, that is Sony Ericsson. Nokia has conducted some action so that consumer will decide their purchase for Nokia. The aim of this research is to analyze the effect of quality, price, and distribution factors to purchase decision of Indomie. This research involves 100 college student in STIE Widya Dharma as its respondent and employ accidental sampling as its sampling method. Author distributes quetionaire for data collection and analyzes it with double-regression linear analysis by SPSS software. The result of regression test shows that quality, price, and distribution variables have a significant and positive effect to purchase decision of Indomie. They are 0,404, 0,396, 0,321, respectively. The adjusted R2 of 0,626 explain that 62,6% of purchase decision variable can be explained by quality, price, and distribution variable, while the rest of 37,4% is affected by other variable which is not included in this research
ANALISIS ANTREAN DALAM USAHA MENINGKATAN PELAYANAN PADA CREDIT UNION KHATULISTIWA BAKTI DI PONTIANAK Maran, Maran
MABIS Vol 3, No 1: Juni 2012
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Credit Union Khatulistiwa Bakti Di Pontianak is a credit union, is currently popular and very interested in the community. The purpose of this study was to determine the role of the queue system in service on Credit Union Equatorial Consecrated in Pontianak. This study uses deskripti. Data collection was performed using the method of observation, and interviews. Data were analyzed using the queue method calculation formula. From the results of this study concluded that the policy of the Credit Union Khatulistiwa Bakti Di Pontianak able to give satisfaction to the members who make transactions, both deposits and transaction security be at the service credit. Credit Union Khatulistiwa Bakti Di Pontianak should put four cashiers during peak hours such as 10:00 to 11:00 pm at utilizing other employees in the finance department.
PENGARUH NPL, LDR, CAR DAN BOPO TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERBANDINGAN BANK PEMERINTAH DAN BANK SWASTA) Tanto, Tanto
MABIS Vol 3, No 1: Juni 2012
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Abstract

This research is performed in order to test the influence of the variable Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and BOPO toward Return on Asset (ROA). The data is based on publicity Indonesia Banking Directory since 2007 to 2010 and fulfill minimum CAR criteria. Obtained by amount sample as much 30 bank within 5 go public national bank and 25 go public private bank. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial. From the result of analysis indicate that only data BOPO in partial significant toward ROA in go public national bank, but NPL, LDR and BOPO in partial significant toward ROA in go public private bank. Chow test result show 3,823 bigger than 1,96 so there is a significant difference in the effect of the influence of four independent variables on ROA in go public national bank and go public private bank.
PENERAPAN PELAPORAN SPT MASA PPN MENGGUNAKAN E-SPT PPN TERHADAP WAJIB PAJAK DITINJAU DARI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Hiong, Lauw Sun
MABIS Vol 3, No 2: Desember 2012
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At this time the role of technology in human life and activity to carry out the work or solvethe problems they faced, has a very big role. System change from manual to computerized system that uses technology to process data into an information, will have a very big problem if the user does not have experience in the receiving culture and technology in the lives of their activities. E-SPT application is an application provided by the Director General of Taxation which can be used by the taxpayer to facilitate in making and reporting every month or year. The topics that will be discussed on the E-PPN SPT Masa. The main purpose of this application to answer and respond to the increasing needs and improve service to the taxpayer in terms of tax reports processing cost savings, especially the cost of paper or printing which has a high percentage of operating costs weighed on the company. To find out how much the individuals perception of using technology can be in the review of the technology acceptance model or commonly called the Technology Accepted Model (TAM). This model can be used to predict user acceptance of the new technology. The model introduced by Fred D. Davis in 1989 is the most widely used models in information systems research, because it produces good validity.
ANALISIS PERBANDINGAN TRADING VOLUME ACTIVITY DAN ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BEI) Tanto, Tanto
MABIS Vol 4, No 1: Juni 2013
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Abstract

The very high raise of stock will cause the decrease in demand of it. A policy which can be used by company to avoid that risk is to do stock split. Stock split is expected to be able to increase the stock liquidity and to give positive signal to investor that the company is in a well condition. The research about stock split has been conducted many times and it gave various results. This research is intended to re-picturize one of the form of corporate action which is stock split and the impact to Trading Volume Activity and Stock Abnormal Return. This research was done on 15 companies which are registered in BEI during the period of 2008 –2010. The research method used Descriptive Statistics Research Method on EventStudy. The Statistics Analysis that used was t-test during ten days of event window which consisted of 5 days before and 5 days after stock split and also 60 days estimation period from t-65 to t-5. T  arithmetic of t-test for Trading Volume Activity average during the periodbefore and after stock split with t  table = 2,262 is 3,594, so tarithmetic> ttable and the conclusion isHo is rejected, which means the average of Stocks Trading Volume Activity in BEI differs significantly between the period before and after the stock split. Meanwhile t  arithmetic of t-testfor Stocks Abnormal Return between the period before and after the stock split with t  table=2,262 is 0,959 so t  arithmetic< ttable and the conclusion is Ho is accepted, which means the averageof Stocks Abnormal Return in BEI doesnt differ significantly between the period before and after the stock split.  
Analisis Faktor-faktor Store Atmosphere yang Mempengaruhi Keputusan PEmbeli Konsumen pada SUpermarket dan Department Store Kaisar di Pontianak Heng, Lie
MABIS Vol 2, No 1: Juli 2011
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Abstract

This research was conducted to know the variables of store atmosphere which influence the purchasing decision behaviour of Kaisar Supermarket and Department Store visitors. This research was based on primary data collected from questioners distributed to respondents who are active visitors of Kaisar Supermarket and Department Store. The form of the research was descriptive research and the research method was survey method. Data analysis technique used in this research was quantitative analysis technique using factor analysis method. From the research result, the factors which influence the purchasing decision behaviour of Kaisar Supermarket and Department Store consumers were grouped into Product Display and Decoration factor, Store Facility and Layout factor, Store Physical Condition factor, Parking and Security factor, Building Information and Guide factor, Comfortability and Interior factor, Payment System factor and People.
Dampak Faktor Pajak dan Profitabilitas Terhadap Tingkat Hutang: Studi Empiris pada Perusahaan-Perusahaan yang Tergabung Dalam Indeks Kompas-100 di Bursa Efek Indonesia Hiong, Lauw Sun
MABIS Vol 2, No 2: Desember 2011
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Abstract

The aim of this research is to analyze the influence of Corporate Tax Ratio (CTR), Non Debt Tax Shield (NDTS), and Profitability (PR) variables against Leverage (LV) on the companies incorporated in kompas-100 index and listed in Indonesia Stock Exchange for period 2009-2011. The research employs a method of purposive sampling for sampling. Data – collected from 41 companies sampling – is obtained with a basis of Indonesian Capital Market Directory (ICMD) publication. The analysis technique employed is multiple regression analysis. With a basis of F statistic test, it indicates that both models meet fit criteria for their value of significance being less than 5% in a real rate. While t statistic-based test indicates that the corporate tax ratio (CTR) of the companies brings negative impact and is not significant against the policy of debt (Leverage) and this is proven from its value of significance being less than 5% in a real rate. Meanwhile Non Debt Tax Shield has positive and significant influence against the policy of debt (leverage) which is proven from its value of significance being less than 5% in a real rate. While profitability variable has a negative and significant influence, in line with the hypothesis formulated by the author, with a value of significance being less than 5% in real rate. The analysis results showed the significance of predictive ability of the three independent variables, such as Corporate Tax ratio, Non Debt Tax Shield, and profitability against policy of debt being at a rate of 11.6% indicated from the adjusted R2, the rest of which is as much as 88.4% being influenced by other variables beyond the model.
Kajian Corporate Governance dan Likuiditas terhadap Kinerja Keuangan Pada Sektor Property dan Real Estate Louw, Febriana
MABIS Vol 2, No 2: Desember 2011
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Abstract

The development started from the perspective of corporate governance agency theory, where the agency theory, which acts as the principal owner of the company hand over authority to the agent. With the separation between ownership and management of the company will bring up the difference between agent and principal interests that could pose a potential conflict of interest. Corporate governance appears to control the behavior and resolve conflicts between parties within the company. Research on corporate governance on performance, has become a common focus, but the results of previous studies showed inconsistent results. To reconcile differences in the results of the study, carried out similar studies with different objects. The study was done in order to find empirical evidence of the influence of the elements in the application of good corporate governance on the performance of property companies and real estate sector in Indonesia. Population used in this study is a property companies and real estate sector registered in Indonesia Stock Exchange (BEI), while the sample is a company during the period 2007-2010. Sampling was done by purposive sampling method. Hypothesis testing is done by multiple regression analysis. From the results of testing the hypothesis, suggesting that the influence of corporate governance by institutional ownership ,independent commissioners, audit committee and the level of liquidity has a negative relationship and do not significantly affect the companys financial performance. The results also indicate that the size of the board of directors has a positive and significant impact on performance .In general, the results of this study indicate that the companys property and real estate sector in Indonesia has begin to implement good corporate governance in an effort to improve company performance and to protect the interests of the principal.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT METRODATA ELECTRONICS, Tbk DAN PT DYVIACOM INTRABUMI, Tbk DENGAN PENDEKATAN ECONOMIC VALUE ADDED Beny, Beny
MABIS Vol 3, No 1: Juni 2012
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Abstract

The research is done to the PT Metrodata Electronics, Tbk and PT Dyviacom Intrabumi, Tbk those listed on Bursa Efek Jakarta in order to measure the financial performance of the companies. The audited financial statement that used to research the performance is from 2008 until 2011, Economic Value Added method is used to analyze the performance.

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