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Contact Name
Hasan
Contact Email
jurnalakses@unwahas.ac.id
Phone
+6285692330665
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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
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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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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 188 Documents
IMPLEMENTASI STRATEGI BLUE OCEAN UNTUK MENCAPAI KINERJA PERUSAHAAN YANG KOMPETITIF Umar Chadhiq
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 7 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.159 KB) | DOI: 10.31942/akses.v4i7.513

Abstract

Since the dawn of the industrial age, companies have engaged in head-to-head competition. They are using red ocean strategy and have fought for competitive advantage, battled over market share, and struggled for differentiation. Now imagine instead the prospects for growth if companies could operate with no competitors at all. Because they operate blue ocean strategy, and they are will create uncontested performance.Keywords: Blue ocean strategy, red ocean strategy, uncontested performance
Kemiskinan Dan Bagaimana Memeranginya Tri Wahyu R.
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 7 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.605 KB) | DOI: 10.31942/akses.v4i7.514

Abstract

The problem of poverty was crusial for all countries on the world. The data of poverty is very important to support strategies for decreasing poverty and will be instrument by policy maker. In other, the data of poverty and the poor can be using to formulating policy and get to target of policy. All of strategy was goal of improving welfare.Keywords: poverty and the poor
KEBERADAAN PEDAGANG KAKI LIMA SEBAGAI UNSUR PEMBENTUK KEGIATAN FUNGSIONAL KOTA Nanang Yusroni
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 7 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.887 KB) | DOI: 10.31942/akses.v4i7.515

Abstract

Conflict between included area authority recently is being concerned by public/ Society hopes if the issues will be held and it is responsibility of the area authority because of regional autonomy. It is linked with the function as mediator, so the legal force could be done by them. Key Words: Street vendor, regional law, public
STUDI EMPIRIS MENGENAL PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BANK INDONESIA SEMARANG - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 7 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.559 KB) | DOI: 10.31942/akses.v4i7.516

Abstract

To obtain the adequate evidence, auditor doesn ‘t have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all evidence. Based on this consideration : then in profession recognized widely that most evidence obtained using sampling. The limited audit sampling research motivated the writer to conduct this research. Researcher take the Indonesian bank auditor as research subject because sampling problems in government audit differ from the practice make an audit of the private sector. The purpose of this research is portraying how sampling audit practice in Indonesian Bank and explore factors affecting the use of sampling method by Indonesian Bank auditors. The responses from 30 respondents show 36,67 % respondents did not use the statistical sampling method. In non – statistics sample selection method, two techniques which less  get the support empirically namely block and systematic sampling, in the third (20,45%) and fourth rank ( 15,91%). There is indication of selection bias mostly in size, measure and location. Most respondents (80%) answered that they did not get formal training in avoiding selection bias. But that way only 43,33 % respondents replied they did not use the procedures to mitigate the selection bias. There are four factors which hyphotesized affecting the methode used in audit sampling. These factors are auditor perception to statistical sampling method, auditor perception to perceived audit risk, time pressure and internal control system. Result from logit regression test indicated that among four factors hyphotized, no one sigficantly influent to the methode used in audit sampling.Keyword : Audit sampling, Indonesian Bank Auditor. 
SOCIAL RESPONSIBILITY : KAJIAN THEORETICAL FRAMEWORK, DAN PERANNYA DALAM RISET DIBIDANG AKUNTANSI Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.853 KB) | DOI: 10.31942/akses.v4i8.517

Abstract

Past decades, the issue of corporate social responsibility very debated, demanding move corporate orientation from shareholder to stakeholder orientation. Implementation of social responaibility, described in social theories such as ethics theory, legitimacy theory, stakeholder theory, contracting theory, political theory and much more. In the perspective of legitimacy theory, companies existancies can not avoid the existence of stakeholders who are the parties to the mutual influence of the company. To that end, the company must maintain the congruence of interests between the company-of stakeholders (stakeholder theory).Corporate social responsibility is increasingly penetrated by no limits, apparently has an important role in the development of accounting, which is increasingly rampant social accounting studies (social accounting). That, of giving legitimacy of accounting as a social science that is open to the development of field phenomenon. The real manifestation of accounting response to social issues is increasingly widespread social studies Consequences of disclosure in relation to economics. Most developments do not question the aspect of social accounting matters: (a) why the company conducts social reported; (b) what are the social content of the report gives the signal to company performance, (3) what are the dimensions of corporate social performance measures, (4) whether effective enough social responsibility and meet the expectations of stakeholders, and (5) whether the most appropriate approach in the implementation of social responsibility.Key words: Corporate Social Responsibility, legitimation, stakeholder
STUDI JUST IN TIME UNTUK MENINGKATKAN KINERJA PRODUKTIVITAS PERUSAHAAN Ratna Kusumawati
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.269 KB) | DOI: 10.31942/akses.v4i8.518

Abstract

The research was held by literature study  of the  last risets about  Just In Time system for company productivity performance. On this riset, was developed  a model with four hypothesis, based on four major construct :  supplier, velocity  of production process, production system, productivity performance. The result were  giving many causality as stated as on the hypothesis. Key words : Supplier, velocity of production process, production system, productivity performance
Peran Tindakan Strategi dan Pengorganisasian Pada Private Bisnis dan BUMN Untuk Meraih Hasil Bisnis Prihatin Tiyanto PH
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.098 KB) | DOI: 10.31942/akses.v4i8.519

Abstract

The modern context, firms have to combine sets of scarce resources, competencies and customers. Demanding customers and competent employees enable firms to deliver more services, a higher degree of customization, and more co-specialized interaction between supplier and customers. Mayor managerial challenges results, as neither customers nor knowledge workers accept standardized solutions. Yet there are still possibilities for improved value creation through processes of strategizing and organizingKeywords: knowledge intensive firms, professional forms, organizational complexity, strategizing organizing.
ANALISIS PROFIT MARGIN UNTUK MENINGKATKAN NILAI TAMBAH PENDAPATAN ANTAR PENGRAJIN PENGASAPAN IKAN MANYUNG, IKAN TONGKOL DAN IKAN PARI DI BANDARHARJO SEMARANG Nanang Yusroni
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.716 KB) | DOI: 10.31942/akses.v4i8.520

Abstract

This fumigation of fish is one of the businesses that have constraints in terms of business management, which is where the management is not using good business management, or in the other word, traditional fisheries, namely: ways and tools used were simple and there is no accounting / recording of business activity.The observation showed that the fish fumigation business in Kelurahan Bandarharjo, Kecamatan Semarang Utara using traditional technology with simple process and way. The amount of labour needed depends on the magnitute scale of production. Highest production costs are Manyung fish species and the price is more expensive than Tongkol fish and Pari fish. Price and production value is determined by the type of fish that became the raw material, price per piece of fumigated fish and the number of pieces, and the other production.Keywords: Social aspect, Economic aspect, Player of fumigated fish, Cost of production
PENGARUH PENGUMUMAN BOND RATING VERSI PT PEFINDO TERHADAP ABNORMAL RETURN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA Warsito Kawedar; - Suwanti
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.751 KB) | DOI: 10.31942/akses.v4i8.521

Abstract

Bond rating is one of information which needed by investors. This information shows capability bondholders in paying their liability and interest expense. This research will examine whether bond rating will effect abnormal return with windows event 5 days before and after published of bond rating. This research was conducted at Jakarta Stock Exchange (JSX) using 31 emitens as samples.  Data of bond rating use rating version PT Pefindo. Abnormal return was counted with market adjusted model. The hypothesis examined with T-Test. The result of hypothesis analysis shows significant. It shows that there is difference abnormal return before and after announcement of bond rating. Announcement of bond rating is god news. Keywords: abnormal return, bond rating, and market adjusted model.
ANALISIS SEGMEN PENGGUNA PRODUK SHAMPOO HEAD & SHOULDERS DI WILAYAH KECAMATAN KALIWUNGU KENDAL Dian Mustikorini; Umar Chadhiq
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.069 KB) | DOI: 10.31942/akses.v4i8.522

Abstract

Market segmentation helps marketers to define requirements and wants of consumers appropriately. The aim is to provide market segmentation best service to each segment and provide satisfaction to organizations within these segments. With so Marketers can make a profit, customer satisfaction and business sustainability. Yet constantly changing market, consumers changed and changed the competition map. Direction marketing of products typically use one or more characteristics in market segmentation. Such characteristics include segmentation demographic, psychographic and behavioral. In the midst of competition anti-dandruff shampoo sharp and the opportunity is still wide, required market segments to position the product. With market segmentation, on Head & Shoulders shampoo finally able to compile a mix strategy appropriate marketing by segmenting its market. Keywords: Market segmentation, analisys clusters, customer of loyality

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