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INDONESIA
Jurnal Bisnis
Published by Institut Informatika dan Bisnis Darmajaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Information Technology and Business.
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Articles 61 Documents
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Dampak Konvergensi International Financial Reporting Standards (IFRS) terhadap Pembelajaran Akuntansi pada Perguruan Tinggi Swasta se-Kota Bandar Lampung Dwitayanti, Yevi; Putra, Dedi
Jurnal Bisnis Darmajaya Vol 1, No 2 (2015): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Abstract

Convergence  of IFRS (International Financial Reporting Standards) are adjusting domestic standards order in accordance with IFRS (International Financial Reporting Standards). IFRS (International Financial Reporting Standards) using the concept of fair value , the implementation of the fair value, will certainly have an impact on learning accounting . This study aims to provide empirical evidence about the impact of the convergence of IFRS (International Financial Reporting Standards) to accounting learning at private university in the city of Bandar Lampung. The data are collected by questionaires to the respondents, they are accounting lecturer who taught courses in financial accounting at private university in the city of Bandar Lampung . . The sample is taken by Proportional random sampling method. Based on the method, we get 197 questionaires. A simple linear regression is employed as analitical technic. It is applied by using 17th SPSS. The results shows that there is no influence between convergence of IFRS (International Financial Reporting Standards) to the accounting learning. This can occur due to the convergence of IFRS (International Financial Reporting Standards) in Indonesia has implemented in early 2012, while the research was conducted in the year 2013. The time is not too long causes the academics do not understand completely about the convergence of IFRS (International Financial Reporting Standards) in Indonesia, so it has not been applied to the optimum in the accounting learning process.Keywords -International Financial Reporting Standards , accounting learning
ANALISIS KOINTEGRASI DAN KAUSALITAS ENGEL GRANGER TINGKAT SUKU BUNGA SIMPANAN, PERUBAHAN NILAI TUKAR RP/USD DAN RETURN PASAR SAHAM DI BURSA EFEK INDONESIA Pranyoto, Edi
Jurnal Bisnis Darmajaya Vol 3, No 2 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Abstract

 The Engel Granger Test is a method to indicate the possibility of a short-term and long-term relationship between economic variables as required by economic theory. In the concept of cointegration, two variables non-stationary will be cointegrated when the combination is linear as well. The purpose of this study is to apply the test cointegration and test of Engel Granger causality to see whether there is a relationship of short-term and long-term interest rate, exchange rate, and stock market returns in Indonesia Stock Exchange before and after crisis Monetary Indonesia. This research used time series data of interest rate, exchange rate, and stock market return. The result showed that there is long-term equilibrium relationship between stock return variables, interest rates and exchange rate on the Indonesia Stock Exchange. The stock return has a short-term and long-term impact on the exchange rate in the Indonesian capital market. The development of the exchange rate before economic crisis of 1993-1997 showed a relatively stable condition. However, since the end of 1997 until the year 2015 showed a relatively unstable condition, increased and decreased. Similarly, the development of stock returns and savings interest rates increased and decreased over time. In other words the movement of these three data indicates high volatility, making it difficult to predict the movement of these variables.Keywords: cointegration, causality of engel granger, time series, interest rate,                   exchange rate, and stock market return
PENGARUH KEPEMIMPINAN AUTENTIK PADA EMOSI POSITIF, KEPERCAYAAN DAN HARAPAN SERTA DAMPAKNYA PADA KOMITMEN ORGANISASIONAL Haryokusumo, Diaz
Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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This study examined the effect of authentic leadership on hope, trust in leaders and positive emotions. In addition, this research also tested influence of hope, trust in leaders and positive emotions on organizational commitment. This research conducted in survey research framework with cross-sectional data type. Total of 140 respondents completed the questionnaire with self-administered survey. The Authentic Leadership Questionnaire (ALQ), State Hope Scale, The Trust in Management Scale, Positive and Negative Affect Schedule (HEAT-Short Version), and Organizational Commitment Questionnaire were used to measure the variables involved. Hypothesis testing with SEM (Structural Equation Modeling) shows several findings. The results showed a positive and significant effect of authentic leadership with hope, trust in leaders and positive emotions. Positive influence is also shown in the trust on a leader to organizational commitment. While the positive influence of hope and positive emotions towards organizational commitment is not supported. Keywords: authentic leadership, organizational commitment, hope, trust, positive emotion
ANALISIS PENGARUH PELAKSANAANPEMERIKSAAN PAJAK DAN PENERAPAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP DI WILAYAH KOTA BANDAR LAMPUNG Erani, Indri; Meiliana, Reva
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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The purpose of this research is to empirically demonstrate the influence of the implementation of tax audit and tax penalties application on corporate tax payers compliance at KPP regional offices in Bandar Lampung. The variables in this research consisted of the dependent variable corporate taxpayers compliance (Y) and the independent of variables, tax audit (X1) and tax penalties (X2).The population of this research is functional tax officials and tax inspectors listed in KPP regional offices in Bandar Lampung as 48 tax employees. The sample was taken by purposive sampling method that was as 45 tax officials. Method of data collection was structured questionnaires, and method of analysis of this research is multiple regression. The validity test were performed using an analysis of product moment and calculations using SPSS version 20.The results of this research are that the implementation of tax audit and application, tax penalties have an effect on corporate taxpayers compliance at KPP regional offices in Bandar LampungKeywords:tax audit, tax penalties, corporate taxpayers compliance
PENGARUH SENIORITAS DAN PRESTASI KERJA TERHADAP PROMOSI JABATAN PADA KARYAWAN Purwaningsih, Amalia; Magdalena, Betty
Jurnal Bisnis Darmajaya Vol 3, No 1 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Problems that occurred in PT. Bank Panin Bandar Lampung is less effective office promotion system and can be seen on the assessment of employee results in the period 2016 is still the low responsibility of employees to their duties. This study aims to determine whether there is influence seniority on a promotion of positions, to determine whether there is an influence of work performance on promotion positions, to determine whether there are influence seniority and job performance on promotion positions. The object of research taken is PT. Bank Panin Bandar Lampung. This type of research uses a quantitative approach with the assosiative method. Population in this research is all employees of PT. Bank Panin Bandar Lampung as many as 149 people. The sample in this research is as much as 99 respondents. Sempel sampling method is by using probability sampling by using technique stratified random sampling and simple random sampling. Methods of data analysis using multiple linear regression analysis, t test, and F test. The results showed that the Seniority and Achievement of Work have a significant effect on Promotion Position on Employees PT. Bank Panin Bandar Lampung.Keywords — Seniority, Job Performance, Promotion, Learning theory, Panin Bank
PERLAKUAN AKUNTANSI SETELAH PAJAK TANGGUHAN TERHADAP LAPORAN KEUANGAN PADA PT BEKJORINDO PARYAWEKSANA BANDAR LAMPUNG Swissia, Pebrina
Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Financial statements Bekjorindo Paryaweksana a commercial financial statements in accordance with Financial Accounting Standards (IFRSs) in 2004 while the fiscal financial statements based on the tax rules berlaku.Pada financial statements of PT. Paryaweksana Bekjorindo is unknown pakah company has adopted SFAS no. 46 of 2004 regarding income tax accounting, the accounting treatment after deferred tax is carried out by the company if it is implemented or not and after application of deferred tax if the income earned into small or large.The aim of the event is to demonstrate empirically about the accounting treatment of deferred tax and after the presentation in the financial statements PT.Bekjorindo Paryaweksana Lampung.Method used is quantitative analysis by calculating deferred income taxes according to year-on-year due to the timing differences are that in 2003 there were deferred tax liabilities amounting to Rp. 483,881.00 while in 2004 there were deferred tax assets amounting to Rp. 169,399.00 and in 2005 amounted to Rp. 793,369.00  Keywords: Tax, Deferred Tax, Fiscal
PENGARUH KARAKTERISTIK PESAN KAMPANYE KESEHATAN TERHADAP SIKAP HIDUP SEHAT IBU IBU ANGGOTA POSYANDUDI KOTA BANDAR LAMPUNG Basri, Hasan
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Design of characteristic messagehave an effect on changing the public attitudes if to be done according to their trust. Target and main theme of campaign present the characteristic message whichis adapted by the trust of public receiver. This research analyze the characteristic message in environmental health campaign to create healthy life attitude as influence of expected campaign, namely persuationto specific public : the Posyandu Activators .This Research is based on the perspective of receiver, namely have focus at the influence of healthy life attitude. The methodologies applied are quantitative approach that are supported by qualitative data. The characteristic message is designed by The Office of Public Health Service (DinasKesehatan ) Kota Bandar Lampung. Hypothesis Test use the path analisys of 283 respondentas research sample. Result of research indicate that the characteristic message have influences to the healthy life attitude of Posyandu Activators .Keywords : Characteristic Message Campaign, Healthy Life Attitude
INTEGRASI RANTAI PASOK TERHADAP KINERJA DAN DAYA SAING KAKAO Adha, Wahyu Maulid
Jurnal Bisnis Darmajaya Vol 3, No 2 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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 Secara umum penelitian ini bertujuan untuk mengembangkan indusri kakao khususnya dari  usaha perkebunan rakyat di Sulawesi barat  yang berdaya saing  dan memperbaiki pendapatan petani. Sebanyak 120  orang petani dan  pedagang kakao sebagai sampel responden. Hasil Indeks kepentingan relatif (RII) berada di atas (0,5) threshold.. Kinerja rantai pasok dan integrasi dalam pencapaian keunggulan bersaing Signifikan di antara mereka adalah antara integrasi pemasok (IPK) dan integrasi pelanggan (IP) value = 0,629 menunjukkan hubungan positif yang kuat. Hubungan antara peningkatan kinerja dan internal yang integrasi dan antara keunggulan bersaing dan integrasi internal berdua negatif. Tiga aspek integrasi rantai pasokan (II, IP, dan IPK) bersama-sama, menyebabkan peningkatan kinerja.Kata kunci : integrasi,  rantai pasok, kinerja, daya saing
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN Theodore, Ardalia; Lilyana, Besti
Jurnal Bisnis Darmajaya Vol 3, No 1 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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This study aims to determine how much influence compensation and job satisfaction on employee performance at PT. Mandir Utamas Advanced Works. This research type is quantitative research and uses associative method, Data used is primary data. Based on the results of this study, obtained value R2 (R Square) of 0.617, it shows that Employee Performance (Y) is influenced by Compensation (X1), and Job Satisfaction (X2) of 61.7%, while the remaining 38.3% By another factor. Based on the results of multiple linear regression tests for hypothesis testing partially resulted there is influence Compensation (X1) on Employee Performance (Y) at PT. Karya Canggih Mandirutama, and there is an influence of Job Satisfaction (X2) on Employee Performance (Y) at PT. Mandir Utamas Advanced Works. Hypothesis testing simultaneously resulted in the influence of Compensation (X1), and Job Satisfaction (X2) on Employee Performance (Y) at PT. Mandir Utamas Advanced Works. Keywords: Compensation, Job Satisfaction, Employee Performance.
KEPEMIMPINAN KARISMATIK SEBAGAI EMPLOYER BRANDING Marginingsih, Ria
Jurnal Bisnis Darmajaya Vol 2, No 2 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Charismatic leadership is a type of leadership that can influence the values of its members. This research is aimed at looking at employer branding factors from charismatic leadership based on members perceptions based on generations (generations X and Y) and gender (male and female). Based on the independent t-test independent test results, the results of this study indicate that there are significant differences based on generation and gender in the charismatic leadership dimensions. Based on the gender of male employees have a more positive perception on the dimensions of self-confidence, motivating inspiration and ideal influences, while female employees have a more positive perception of the dimensions of individual consideration and intellectual knowledge. By age, early adolescents and early adolescents have the highest perception of ideal effects dimensions, the final adult employees and employees over 45 have the highest perception of the dimension motivating.Keywords: Charismatic Leadership, Employer Branding, Gender, Generation X and Y, Leadership Style.

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