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Contact Name
Hasan
Contact Email
jurnalakses@unwahas.ac.id
Phone
+6285692330665
Journal Mail Official
jurnalakses@unwahas.ac.id
Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
AKSES: Jurnal Ekonomi dan Bisnis
ISSN : 19074433     EISSN : 26139170     DOI : http://dx.doi.org/10.31942/akses
Core Subject : Economy,
AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is a semi-annual journal published in April and October for the developing the scientific ethos. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and Management.
Articles 7 Documents
Search results for , issue "Vol 1, No 2 (2006)" : 7 Documents clear
Perubahan Bisnis Menuntut SDM Professional Prihatin Tiyanto PH
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.7 KB) | DOI: 10.31942/akses.v1i2.453

Abstract

The new competencies that are required in today’s human recources professionals and how one company has gone about the development of those competencies within its human resources community. Talent of human resource that will serve companies growing human resources needs of the other, university, professional association ought to play it’s the best practice in  organization
Analisis Kemandirian Fiskal dilihat dari Faktor-Faktor Ekonomi Daerah Hadi Sasana
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.921 KB) | DOI: 10.31942/akses.v1i2.454

Abstract

Realization of a more realistic regional autonomy that can offer tangible economic, social and political benefits to the region inparticular. This research attemps to identify the influence of regional economic sectors on the Administrative Independency Ratio (Derajat Kemandirian Fiskal), in Klaten Regency. This analysis use the Partial Adjustment Model (PAM). The data used in this research are time series data for the period 1978 until 2003.The results of this research indicated that the dominant contribution for Administration Independency Ratio is coming from the agricultural sector of which the coefficient regression is 0.926 for short-term period and 1.052 for long-term period.
Dampak Underperformance Setelah Penawaran Seasoned Equity Offering Dena Evi Susiani; A Setya Marsudi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.319 KB) | DOI: 10.31942/akses.v1i2.455

Abstract

Seasoned equity offerings as public offerings followed an underperformance. This underperformance can be happenned when the management try to manipulate their performance report at the time of offering and before offering. They do that because management want to get positive response in the market. This research explained that hypothesis. Using data from SEO in BEJ in 2001-2003, it this found that three year before offering, financial performance and equity performance increasing significantly. And there is underperformance three year after offering.
Tantangan Kompetisi Global dan Dampaknya terhadap Tuntutan Pengembangan Kualitas Umar Chadhiq
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.308 KB) | DOI: 10.31942/akses.v1i2.456

Abstract

Nowdays, globalization is a moment which can not be avoided and in every country must be face it with giving the state as a challenge to get advanve, because be faced with the competition, includes Indonesia. This globalization reality has been taking to the amount of implication to human resources development a which one of host promincent consequency demand is the necessity it self to present human resources with his superiority and strength facing kinds of changessuch as global challenge, quality challenge, social challenge and high labour system challenge. Because of that, in the frame work of facing the global competition, we have to endure the strategy to explore the Indonesian resources competition. Further more, with this competition hoped, will change the human resources quality become higher and capable to global competition.
Perkembangan Behavioral Accounting Wujud Open Ended Ilmu Akuntansi sebagai Sosok Social Science Nor Hadi; Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.398 KB) | DOI: 10.31942/akses.v1i2.457

Abstract

The shift of accountancy dicipline has been clearly marked over the past two decades. Normative accountancy that has triumphed for a few decades and has been an icon in accounting practices has gained criticism from many parties, both practitioners and academics. It wa due tothe fact that normative accountancy which is based on researches cannotbe implemented in every day lives. Concequently, a new insight is offering a new understanding of descriptive accountancy in real life.The shift of behaviour accounting is closely related to its epistemology underpinnings, where accounting  is not a mono method in nature, but it is actually multi method. That is, whitin its epistemology design, which is the way dicipline is designed,accounting is recognizingand embracing many paradigms.Therefore, accounting is an open ended dicipline that is openended in nature toward social science theories, such as sociology, anthropology and psychology,especially when it is the non positivistic epistemology that is being used as its cornerstone in accounting development researches. This is where normative accounting emerged and developed to explain the phenomenon naturally.The area of behaviral accounting development into: (1) The antecedents and consequences of using acoounting information to evaluate subordinate performance; (2) The role of budget participation in organization control; (3) The consequences of incentive compensation contrancting; (4) The antecedents and consequences of effective control and budgetting system design.
Analisis Perbedaan Persepsi terhadap Kode Etik Akuntan Antara Akuntan Publik dan Akuntan Pemerintah Tri Astuti; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.751 KB) | DOI: 10.31942/akses.v1i2.458

Abstract

The role accountants in providing financial information is vital. The parties outside the company are relyingon the relevance and reliability of information provided by accountants entrused of ethical conducts in their duties. To guarantee the personal quality, a moral arrangemen as a professional attitude and aptitude guidance that is called accountant’code of ethics. It is expected that the personal quality of each accountant, whether public or government accountants are equal. Therefore it is the aim of this paper to test the differing perception toward the code of ethics among public and government accountants.The method used to collect data is mail survey, with a total of 40 questions sent to both public and goverment accountants (BPKP) in Semarang. The different test results indicate the axixtence of a significant difference inperception among publicang government accountants upon the code of ethics, especially in the factors of ethics and ethical rules. This result is expected to become a consideration for accountants to understand their code of ethics.
Kegagalan Pembangunan Ekonomi Indonesia Akibat Terperangkap Kegagalan Pendekatan Teori Ekonomi Pembangunan Dumadi Tri Restiyanto; Nanang Yusroni
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.047 KB) | DOI: 10.31942/akses.v1i2.459

Abstract

Monetary crisis in Indonesia is due to the failure of the new order development planning under the Soeharto regime. Various capitalist economic development theories are making the stages of economic improvements to fall apart. The failure of Rostow’s theory and other development theories results in the failure of the development transportation process. Foreign debts are even higher due to economic dependence on developed nations. The development of that ought to bring a Trickle Down Effect is bringing a Back Wash Effect instead. Hence it is the growing poverty and rupiah’s weakening that is taking place instead of the anticipated economic lift off.

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