cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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 8 Documents
 1 
Search results for , issue "Vol 9, No 18 (2014)" : 8 Documents clear
PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR( OCB) DI PT. ARGAMUKTI PRATAMA SEMARANG Arif Hidayat Hidayat; Ratna Kusumawati Kusumawati
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.032 KB) | DOI: 10.31942/akses.v9i18.1372

Abstract

This study aimed to determine the influence of organizational commitment and job satisfactionon Organizational Citizenship Behavior (OCB) PT. Argamukti Pratama either partially or simultaneously.The samplesin this study wereas many as 134 respondents. The data was collected using aquestionnaire. Each respondent was asked his opinion by giving answers of the claims filed. Data was collected usinga closedquestion. After that testedthe validity and reabilityusing SPSS or Statistical Program for Social Science. Data Analysis Techniques processedusing SPSS or Statistical Program for Social Science. Results of this study indicate that organizational commitment have significant positive effecton Organizational Citizenship Behavior (OCB), job satisfaction have significant positive effecton Organizational Citizenship Behavior (OCB) and organizational commitment and job satisfaction has significant positive effect simultaneously. Keywords :      Organizational Commitment, Job Satisfaction, Organizational Citizenship Behavior(OCB).
PEMAHAMAN MAHASISWA AKUNTANSI TENTANG MAKNA KONVERGENSI IFRS DI INDONESIA (STUDI KASUS DIPROGDI AKUNTANSI PADA PERGURUAN TINGGI YANG SUDAH TERAKREDITASI A DI KOTA SEMARANG) Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.1371

Abstract

This study aims to determine the student's understanding of the meaning of accounting IFRS convergence in Indonesia and the factors that shape the level of understanding. This study uses primary data where researchers conducted interviews with informants students majoring in accounting at the Faculty of Economics and Business, University of Diponegoro, who has taken courses in Accounting Theory. Intake of students as informants based on reasons that are prospective accountant accounting students who will be entering the world of business as a maker of reliable financial statements. Accounting students must explore and understand the international accounting standards (IFRS) that students will be better prepared to work with the demands of the job that implement global standards and is ready to compete with foreign accountants will be freely worked in Indonesia. Accounting graduates who have a good knowledge of the IFRS will have a competitive advantage when recruiting employees. This study found that the related IFRS convergence process in Indonesia, informants consisting of two different groups, under the guidance of lecturer of different subjects, have different levels of understanding. Informants from Group I have a pretty good understanding, come to understand the level of extrapolation. Despite the novelty of IFRS convergence is often perceived as difficult to understand, but with the support of the direction of professors, books in the library facilities adequate and hotspot networks provided by the campus, making students feel greatly helped to be able to get information about IFRS with ease. Unlike the informant of Group II are visible only to the extent of understanding the translational level. Although they can enjoy the same facilities (books in the library and network hotspot) but lecturer of not giving the opportunity to be more extensive study of IFRS convergence. Keywords: comprehension, Accounting Standards, convergence.
PENGARUH PENGAWASAN, KEPUASAN PADA PIMPINAN DAN KOMITMEN TENAGA PENJUAL PADA KINERJA TENAGA PENJUAL Aprillia Elly Kusumastuti; Ali Mursid
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.817 KB) | DOI: 10.31942/akses.v9i18.1373

Abstract

This studyaimed to testthe structural modelthat describesthe influence ofsupervision, satisfaction towardsleadership, commitment sales person towards sales person performance. Using survey data on the insurance company sales manin structural equation modeling to test the sales person's relationship perception of control, satisfaction towards leadership, commitment salesperson towards sales person performance. Respondents are sales people insurance companyin Semarang. This study used purposive sampling method. The data analysis used in this study is a structural equation model using the AMOS application program. Results of the evaluation models with multiple criteria Goodness of Fit Indices showed good results, so that it can be said that the results of this study support the model that shows the influence of supervision, satisfaction towards leadership, commitment salesperson towards salesperson performance. Keywords: supervision, satisfaction towards leadership, commitment, sales person performance.
AUDIT DELAY DAN FAKTOR PENYEBABNYA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Karsiati Karsiati
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.1370

Abstract

The submission of financial statements has been set in the capital market. Undang-Undang No. 8 of 1995 on "Peraturan Pasar Modal" or Capital Market Regulation states that all listed companies in the stock market shall submit regular financial reports to BAPEPAM and announce to public. The timeliness of publishing the audited financial statements is very important, especially for companies - public companies who use capital market as a source of funding.The time length of audit completion by the auditor over the time difference financial reporting date to the date of the audit opinion on the financial statement is called the audit delay. However, the auditor may extend the period of the audit by delaying the completion of the audit, the financial statements due to certain reasons, such as to improve the quality compliance audit by an auditor who ultimately require more time.Several factors need to be considered to ensure timely publication of financial statements include: the size of the company, the level of corporate profitability, solvency, profit or loss experienced by the company, the size of the auditor, the auditor's opinion, the presence of the auditor the results of the previous period . Keywords :    audit delay, company size, profitability, solvency, the size of the auditor, the auditor's opinion.
PERAN KEMASAN PRODUK TERHADAPKEPUTUSAN KONSUMEN DALAM MEMBELIPRODUK JAMU TOLAK ANGIN SIDO MUNCUL (Studi Kasus Pada Pembelian Jamu Tolak Angin Sido Muncul Di Toko Swalayan ADA Bulu Semarang) Yulekhah Ariyanti
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.1369

Abstract

The traders assume that the packaging is the sixth factor after “4P” price, place, product, and promotion. It means that product packaging has important role in marketing the products of the  company.  Based on this problem the research tries to explore it by proposing the problem how the influence of product packaging with the variable of visibility, emotional appeal, informastiom, and workability to the purchasing decision and the most dominant variable. In this research the researcher applied the quantitative research method. The samples uses in this research are accidental sampling taken at the Ada Swalayan Bulu Semarang. The instruments of the analysis uses in this research are double linear regression. The hypothesis is examined by determination co-ofecion, F examine (simultaneous examine) t examine (partial examine). The result of the analysis shows the variable of visibility,emotional appeal, information, and workability have significance influence to the purchasing decision. It is proved by high f account > F table (12,502 > 3, 94) with the probability value (0,000) < 0, 05. Partially the result of the analysis shows the variable of  visibility (X1) indicates 2,56, emotional appeal(X2) indicates 1,76, information (X3) indicate 2,074 and workability (X4) indicates 2.283. Visibility, Information and workability gives significance influence the purchasing decisionand  shows that the variable of visibility have domination to purchasing decision. Keywords: purchasing decision, visibility, emotional appeal, information, workability
SISTEM INFORMASI HARGA POKOK PROSES BAGI USAHA KECIL DAN MENENGAH DALAM MENINGKATKAN KUALITAS PROSES PRODUKSI Agus Dwi Atmoko; Danis Imam Bachtiar; Supriono Supriono
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1417.747 KB) | DOI: 10.31942/akses.v9i18.1374

Abstract

Accounting Information Systems today has an important role to the progress of an organization included in the business world. The problem that often arises in small and medium enterprises, among others on the system transactions are still done manually, by relying on paper for archiving enterprise data. Of course, such things will be difficult to control and report transaction data namely finance Production Cost and Process Cost. An application system that can help the process along with the transaction data report is required which can present useful information for interested parties to address such problems. The fact that there are still many small and medium-class companies (SMEs) still doing transaction processing, financial records and preparing reports both reports transactions and financial statements of the company manually. Improving the IT mastering is one of the important factors that need to be considered for small and medium enterprises and it also can develop the business wheel. IT development has been moving very rapidly, both in terms of hardware and software which can help the company's performance.One of SMEs in Kebumen district is tile company famous brand of Sokka. Most companies tile in the district Kebumen still use manual accounting system. Tile Company Brands Sokka does the production process using the production machine. Where the process Brands Sokka tile production company produces several kinds of products in the form types of tile press generated from period to period is always the same.The existence of accounting information system is expected to make management transactions and corporate finance better and accurate, and can help entrepreneurs and policy makers in managing the company's finances and taking policy’s company as well as scoring at the performance of the company. Therefore, the authors apply a Cost Information System applications Process For Small And Medium Enterprises In Improving the Quality of Production Process using microsoft office 2007 program. Keywords: Information Systems, Production Cost, Process Cost  
THE MEDIATING EFFECT OF HIGH PERFORMANCE WORK SYSTEMS IN THE ORGANIZATIONAL CULTURE AND INFORMATION TECHNOLOGY TOWARDS MANAGERIAL PERFORMANCE (A Study at Cooperative in Semarang City, Province Of Central Java, Indonesia) Maskudi Maskudi
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.591 KB) | DOI: 10.31942/akses.v9i18.1375

Abstract

Tujuan utama dari penelitian ini adalah untuk mempelajari pengaruh  budaya organisasi, teknologi informasi terhadap  kinerja manajerial dengan dimediasi konstruk sistem kerja kinerja tinggi pada koperasi di Kota Semarang, Provinsi Jawa Tengah, Indonesia. Berdasarkan dari tujuan penelitian,  penelitian ini merupakan penelitian korelatif deskriptif  yang didasarkan pada pengumpulan data yang telah dilakukan pada tahun 2013. Populasi penelitian ini sebanyak 1073 manajer koperasi dan sampel yang diambil sebanyak 200 individu. Berdasarkan model kerangka teoritik yang dibangun yang menggambarkan adanya variabel mediasi/intervening maka untuk menguji hipotesis yang telah diajukan  digunakan analisis regresi ganda dengan model intervening (mediating). Gozali (2009) menjelaskan untuk menguji pengaruh variabel intervening digunakan metode analisis jalur (Path Analysis).Hasil pengujian hipotesis menunjukkan bahwa budaya organisasi, teknologi informasi dan system kerja kinerja tinggi berpengaruh signifikan positif  terhadap  kinerja manajerial pada koperasi di kota Semarang, Propinsi Jawa Tengah, Kata kunci: budaya organisasi, teknologi informasi, system kerja kinerja tinggi dan kinerja manajerial.
Pemahaman Mahasiswa Akuntansi tentang Makna Konvergensi IFRS di Indonesia (Studi Kasus pada PT yang sudah terakreditasi A di kota Semarang) Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 9, No 18 (2014)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v9i18.5717

Abstract

The convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards has become the focus of governments, professionals and researchers. The growing number of countries implementing IFRS, their experiences and emerging challenges have further raised researchers’ attention. This research examine the comprehension of students in university about IFRS convergence process in Indonesia and find factors that shape that level of comprehension. This research object are students in university that had accredited in level A, who had taken subject Accounting Theory and International Accounting. Relating to research, it explains how and why research can provide meaningful input into accounting curriculum development, and identifies questions that can motivate research related to topics on the education world.Keywords: IFRS, comprehension, accounting curriculum

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol. 20 No. 2 (2025): AKSES: JURNAL EKONOMI DAN BISNIS Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS Vol 18, No 2 (2023): AKSES: JURNAL EKONOMI DAN BISNIS Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS Vol 17, No 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS Vol 17, No 1 (2022): AKSES: JURNAL EKONOMI DAN BISNIS Vol 16, No 2 (2021): AKSES: JURNAL EKONOMI DAN BISNIS Vol 16, No 1 (2021): AKSES: JURNAL EKONOMI DAN BISNIS Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS Vol 15, No 1 (2020): AKSES: JURNAL EKONOMI DAN BISNIS Vol 14, No 2 (2019): AKSES: JURNAL EKONOMI DAN BISNIS Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS Vol 13, No 2 (2018): AKSES: JURNAL EKONOMI DAN BISNIS Vol 13, No 1 (2018): AKSES: JURNAL EKONOMI DAN BISNIS Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS Vol 10, No 19 (2015) Vol 9, No 18 (2014) Vol 9, No 17 (2014) Vol 8, No 16 (2013) Vol 5, No 9 (2010) Vol 4, No 8 (2009) Vol 4, No 7 (2009) Vol 3, No 6 (2008) Vol 2, No 3 (2007) Vol 1, No 2 (2006) Vol 1, No 1 (2006) More Issue