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AKSES: Jurnal Ekonomi dan Bisnis

AKSES
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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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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 188 Documents

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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

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

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

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

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.

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

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

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

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

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

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

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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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

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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