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AKSES: Jurnal Ekonomi dan Bisnis
Published by Universitas Wahid Hasyim Semarang
ISSN : 19074433     EISSN : 26139170     DOI : http://dx.doi.org/10.31942/akses
Core Subject : Economy,
Economics, Econometrics & Finance
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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 2, No 3 (2007)" : 6 Documents clear
ANALISIS PENGARUH PROFITABILITAS INDUSTRI, RASIO LEVERAGE KEUANGAN TERTIMBANG, RASIO INTENSITAS MODAL TERTIMBANG DAN PANGSA PASAR TERHADAP ROA DAN ROE PERUSAHAAN MANUFAKTUR YANG GO-PUBLIC DI INDONESIA Tiyas Maya Listyawati; Hani Sirine
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.189 KB) | DOI: 10.31942/akses.v2i3.497

Abstract

This research investigates four proxies of competitive ratio that being influence to the company profitability. These proxies are industry profitability, weighted leverage, weighted capital intensiveness, and market share. The sample employed in the present study consist of the 54 firm, which have been listed at Jakarta Stock Exchange since 1999. The annual financial report data employed spans the years 1999-2004. The z test is used to test hypothesis.Research findings show that, first industry profitability, weigted leverage, and capital intensiveness are statistically significant to influence return on asset. Second, industry profitability and weighted capital intensiveness are statistically significant to influence return on equity. Third, regression model of ROA has R2 higher than regression model of ROE. This result indicates that ROA model is more robust than ROE model.Keywords:  Return on asset, return on equity, industry ratio.
ANALISIS KEPATUHAN PEMBIAYAAN MUDHARABAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK NO.59) TERHADAP ASPEK SYARIAH ILMU FIQIH SYAFI’IYAH Atieq Amjadallah Alfie; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.757 KB) | DOI: 10.31942/akses.v2i3.498

Abstract

Statement of Finacial Accounting Standart (PSAK) N0.59 representing order about method of copilation of financial statement released by institute owningauthority for that, that isTying of Indonesia Accountant (IAI) . PSAK No.59 this explain about finacial accounting of bangking of Moslem law one of them is about mudharabah, because mudharabah is often used in activity of banking business hence need the axistence of study repeat about mudharabahin PSAK No.59. This research type is book study descriptively is analitif. Method used in analysing compliance of defrayal mudharabah at PSAK No.59 to science of Fiqh Syafi’iyah steming from data sekunder, that is book, result of seminar, internet, pictures etc.Result from this research indicate that the statement mudharabah in PSAK No.59 most have as according to Moslem law from facet of science of fiqh Syafi’iyah, but there are some paragraph which not yet as according to Moslem law of like paragraph no.15, 18,20 and 25 at PSAK No.59.Keywords : Mudharabah financing, accounting syariah.
PENGARUH EMOTIONAL INTELLEGENCE TERHADAP KINERJA INDIVIDU Sri Sulistyowati; Imam Setyawan
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.593 KB) | DOI: 10.31942/akses.v2i3.499

Abstract

One of the supporting factors of an organization’s success is by continuously improving their employee’s performance so that they can help the organization to be more competitive. His/her Intelligence Quotient (IQ), but also his/her Emotional Intelligence (EI) does not only measure an employee’s performance. It has to be emphasized that EI can sometime be more important than IQ. Based on that assumption, this research is aimed at finding the connection between Emotional Intelligence and performance. Regression analyses results indicate that not all hypotheses are statistically supported. In line with the theory of Goleman (2001), which says, that a person’s emotional quotient will positively affect his/her performance, regression analyses indicate the same. However, regression analyses for individual elements that made up the emotional quotient do not indicate the same. Out of five individual elements, only self-organization that proved to be positive and significant, whereas motivation and social skill are statistically having positive influence but not significantly. Theoretically, both motivation and social skill do have positive effects on performance. And statistical analyses for self-realization and empathy showed negative influences. Keywords: Emotional Intelligence (EI), individual performance
MEMAHAMI PERILAKU KONSUMEN UNTUK MEMENANGKAN PERSAINGAN BISNIS Umar Chadhiq
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.046 KB) | DOI: 10.31942/akses.v2i3.500

Abstract

The goal of marketing is to meet and satisfy the need/expectation of consumers. While understanding consumers’ behavior is a must for producers to win the business competition. Consumers’ behavior will be affected by various factors, including psychology and socio-cultural. Companies are offering their products to meet the needs of customers to their satisfaction. And in the business world competitions are abound. In order to win the competition, a company must offer products that satisfy the customers. The achievement of a certain level of consumers’ satisfaction is one of the indications of winning a business competition, an achievement that must be maintained for the sustainable competitive advantage of a company.  Keywords: Consumers’ behavior, psychological and socio-cultural factors, consumers’ satisfaction, business competition
PRIVATISASI BADAN USAHA MILIK NEGARA(BUMN), EKSISTENSI, DAN KINERJA EKONOMI NASIONAL DALAM SISTEM EKONOMI PASAR Nanang Yusroni; Dumadi Tri Restiyanto
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.09 KB) | DOI: 10.31942/akses.v2i3.501

Abstract

Privatization of state owner enterprise as an economic politics consequent that must be held by Indonesian Government because the decrease of their performance. But there are many constraints : The enterprise monopolize of public and strategic sector while the other side it has two functions : social and business and both of them has contradictive interests. Many approach has been used for privatization with concern of benefit and impact of this. Keywords  :Privatization,  social function, business function.
Independensi: Perjalanan Mencari Titik Temu Antara Profesi dan Bisnis Audit Surya Rahardja
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.909 KB) | DOI: 10.31942/akses.v2i3.502

Abstract

Breaching of a company’s independency causes Enron, World Com and almost all auditing scandals. Nowadays, public accounting offices are required not just to be professional but also participate and compete as a company in the industry of auditing services. Independency is getting compromised due to both profession and business interests abound. Based on literature studies, this article tries to discuss both facets of auditing as a business and a profession, the contradiction of those two facets, and the steps that need to be taken for the proper solution. Keywords: independency, auditing, non-auditing services

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