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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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

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

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

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

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

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

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

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.

PENGARUH IMAN DAN ETOS KERJA ISLAM TERHADAP KESEJAHTERAAN PETANI MUSLIM DI DESA BUGANGAN KECAMATAN KARANG TENGAH KABUPATEN DEMAK Risti Lia Sari
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThis research is a field type research with a quantitative approach. Data collection method in this study uses a questionnaire method in the form of a Likert scale with an option of four answers. The population in this study were Muslim farmers in Bugangan Village. However, the researcher did not make the entire population as a respondent, but instead took samples by random sampling from the population. While the data analysis in this study uses correlation analysis processed through SPSS series 17 for windows. Based on the results of the hypothesis 1 test that is the influence of faith on the Islamic work ethic results obtained that the value of r = 0.730 and the sign value. = 0,000 or smaller than 0.05, which means Ha is accepted and Ho is rejected. So that it can be concluded that there is a significant influence of faith on the Islamic work ethic of Muslim farmers in Bugangan Village, Karang Tengah District, Demak Regency. Based on the results of testing hypothesis 2, namely the effect of Islamic work ethic on welfare, the results obtained that the value of r = 0.582 and the sign value. = 0,000 or smaller than 0.05, which means Ha is accepted and Ho is rejected. So that it can be concluded that there is a significant influence on the Islamic work ethic on the welfare of Muslim farmers in Buganagan Village, Karang Tengah District, Demak Regency. Keywords: Faith, Islamic Work Ethics and Welfare AbstrakPenelitian ini merupakan penelitian jenis lapangan (field research) dengan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini menggunakan metode angket berupa skala likert dengan opsi empat pilihan jawaban. Populasi dalam penelitian ini adalah petani muslim di Desa Bugangan. Akan tetapi peneliti tidak menjadikan seluruh populasi sebagai responden, melainkan mengambil sampel dengan random sampling dari populasi. Sedangkan analisis data dalam penelitian ini menggunakan analisis korelasi yang diolah melalui SPSS seri 17 for windows. Berdasarkan hasil uji hipotesis 1 yaitu pengaruh iman terhadap etos kerja Islami diperoleh hasil bahwa nilai r = 0,730 dan nilai sign. = 0,000 atau lebih kecil daripada 0,05 yang berarti Ha diterima dan Ho ditolak. Sehingga dapat diberikan kesimpulan bahwa ada pengaruh yang signifikan iman terhadap etos kerja Islami petani muslim di Desa Bugangan Kecamatan Karang Tengah Kabupaten Demak. Berdasarkan hasil uji hipotesis 2 yaitu pengaruh etos kerja Islami terhadap kesejahteraan diperoleh hasil bahwa nilai r = 0,582 dan nilai sign. = 0,000 atau lebih kecil daripada 0,05 yang berarti Ha diterima dan Ho ditolak. Sehingga dapat diberikan kesimpulan bahwa ada pengaruh yang signifikan etos kerja Islami terhadap kesejahteraan petani muslim di Desa Buganagan Kecamatan Karang Tengah Kabupaten Demak. Kata kunci: Iman, Etos Kerja Islami dan Kesejahteraan

ANALISIS PENGARUH EKONOMI MAKRO DAN STABILITAS PERBANKAN SYARIAH TERHADAP PEMBIAYAAN PRODUKTIF DAN KONSUMTIF PADA PERBANKAN SYARIAH DI INDONESIA PERIODE JANUARI 2010 – MARET 2017 Nur Ichsan; Masngadatul Akhiroh
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractChanges in macroeconomic conditions can have an impact on the financial industry, particularly in the banking industry. This study aims to determine the effect of macroeconomic variables on the distribution of productive financing (mudharabah) and consumptive financing (murabahah) of syariah banking in Indonesia by using the Vector Error Correction Model (VECM) method. The period of this study is January 2010 to March 2017. Based on the Impulse Response Function (IRF) analysis, the response indicated by the mudharabah financing variable to the inflation rate shock, the BI rate is positive, while the exchange rate variables responded positively and negatively, and the shariah variable shocks of sharia banking responded negatively by Islamic banking mudharabah financing. Then the result of Impulse Renponse Function (IRF) analysis showed that murabahah financing variables to inflation shock, Bank Indonesia rate (BI rate), rupiah exchange rate, and sharia banking stability were responded negatively. The result of Forecast Error Variance Decomposition (FEVD) of sharia banking mudharabah financing shows that inflation and stability of sharia banks give the biggest contribution compared to other variables. While the results of FEVD analysis murabahah sharia banking financing shows that the variable interest rates and stability of sharia banks give the largest contribution compared with other variables. Keywords: Productive and Consumer Financing Charge Sharia, Macro Economy, Stability of Sharia Banking AbstrakPerubahan kondisi ekonomi makro dapat berdampak terhadap industri keuangan, khususnya pada industri perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel ekonomi makro terhadap penyaluran pembiayaan produktif (mudharabah) dan pembiayaan konsumtif (murabahah) perbankan syariah di Indonesia dengan menggunakan metode Vector Error Correction Model (VECM). Periode penelitian ini mulai dari bulan Januari 2010 sampai Maret 2017. Berdasarkan hasil analisis Impulse Response Function (IRF) respon yang ditunjukan oleh variabel pembiayaan mudharabah terhadap guncangan tingkat inflasi, suku bunga Bank Indonesia (BI rate) adalah positif, sedangkan guncangan variabel nilai tukar rupiah direspon positif dan negatif, dan guncangan variabel stabilitas perbankan syariah direspon negatif oleh pembiayaan mudharabah perbankan syariah. Kemudian hasil analisis Impulse Renponse Function (IRF) respon yang ditunjukan oleh variabel pembiayaan murabahah terhadap guncangan tingkat inflasi, suku bunga Bank Indonesia (BI rate), nilai tukar rupiah, dan stabilitas perbankan syariah direspon negatif. Hasil Forecast Error Variance Decomposition (FEVD) pembiayaan mudharabah perbankan syariah menunjukan bahwa inflasi dan stabilitas perbankan syariah memberikan konstribusi paling besar dibandingkan dengan variabel lainnya. Sedangkan hasil analisis FEVD pembiayaan murabahah perbankan syariah menunjukan bahwa variabel suku bunga dan stabilitas perbankan syariah memberikan konstribusi paling besar dibandingkan dengan variabel lainnya. Kata Kunci: Pembiayaan Produktif dan Konsumtif Pebankan Syariah, Ekonomi Makro, Stabilitas Perbankan Syariah

RELASI PASAR KEUANGAN DAN KINERJA INOVASI: STUDI PENDAHULUAN PADA PASAR KEUANGAN INDONESIA Vitradesie Noekent
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThis study aims to analyze the relation of financial market financing structure to innovation performance at listed companies in Indonesia Stock Exchange. This study tested two hypotheses: positive relationship of capital market and negative relation of credit market to innovation performance. The hypotheses of this research are aimed by quantitative and qualitative approach sequentially. The results of the test show significant support for both hypotheses. These findings support excellence internal funding arguments for research and development activities to produce innovative products. Keywords: capital market, credit market, innovation performance AbstrakPenelitian ini bertujuan untuk menganalisis relasi struktur pendanaan pasar keuangan terhadap kinerja inovasi pada perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menguji dua hipotesis: relasi positif pasar modal dan relasi negatif pasar kredit terhadap kinerja inovasi. Hipotesis penelitian ini menggunakan pendekatan kuantitatif dan kualitatif secara sekuensial. Hasil pengujian menunjukkan dukungan yang signifikan untuk kedua hipotesis. Temuan ini mendukung argumen keunggulan pendanaan yang berasal dari internal untuk aktivitas penelitian dan pengembangan yang bertujuan untuk menghasilkan produk inovatif. Kata kunci: pasar modal, pasar kredit, kinerja inovasi

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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

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jurnalakses@unwahas.ac.id

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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