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INDONESIA
JURNAL EKONOMI DAN BISNIS AIRLANGGA
Published by Universitas Airlangga
ISSN : 23382686     EISSN : 25974564     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business. The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
Arjuna Subject : -
Articles 137 Documents
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THE IMPACT OF CORPORATE GOVERNANCE STRUCTURE ON THE EXTERNAL AUDIT FEE IN SHARIA SHARES Abdul Rasid
Jurnal Ekonomi dan Bisnis Airlangga Vol. 31 No. 1 (2021): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V31I12021.1-13

Abstract

Introduction: This study aims to determine the impact of corporate governance structures on external fees in sharia stocks that are consistently listed in JII in 2013-2018.Methods: The number of samples in this study recorded 12 consistent sharia stocks listed in the years 2013-2018. This study uses a quantitative approach with panel data analysis method.Results: The results show that the average size of the board of commissioners is six to seven people, the average size of the board of directors is seven to eight people, the average size of the audit committees is three to four people, and the average size of the internal audit is fifteen to sixteen people. The hypothesis test shows that variables which have a significant impact on the audit fee are the size of the board of commissioners and the internal audit. Meanwhile, the size of the board of directors and the audit committees do not have a positive impact on audit fees.Conclusion and suggestion: Companies use more funding from debt than their own capital. Judging from the liquidity ratio, it shows that the company is in a liquid state, which is very capable of fulfilling obligations or debts that must be immediately paid by the company.
EVALUASI IMPLEMENTASI MANAJEMEN RISIKO PADA PROSES PEMBERIAN KREDIT RICA DELIANDRA
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.52-63

Abstract

Introduction: This research evaluates the implementation of credit risk management in the Bank “X”, which is to mitigate risks. The focused is on the application of risk management components, namely the identification , measurement, control , and monitoring of credit risk. Methods: This study uses Bank "X" one of the bank “non-devisa” in Surabaya. Data is obtained from interviews and documentation. The analysis was performed by descriptive qualitative method, i.e by comparing the real conditions conducted by the Bank "X" with thetheoretical basis of risk management, Bank Indonesia’s Regulation, Standard Operating Procedures (SOPs), and the policy of the Bank "X".Results: The result reveals that the credit risk management in Bank “X” Surabaya has been implemented although some are not yet optimal.Among the optimal ones are Standard Operating Procedures (SOPs) and policies of the Bank "X" is not implemented by the corresponding sectionin the lending process. Further, it is also found the manager of risk management has a low risk appetite.Conclusion and suggestion: The recomendation for Bank “X” are to continue and to improve the implementation process comprehensively, in accordance with the changing of the business complexity. Standard Operating Procedures (SOPs) still needs improvement i.e. the learning process and practical training to support the risk management, improvement on credit exposure management and the Credit Risk Rating (CRR).
PENGARUH JUMLAH UANG BEREDAR TERHADAP INFLASI DAN SUKU BUNGA, SERTA TERHADAP INVESTASI DAN PERTUMBUHAN EKONOMI DI INDONESIA Karari Budi Prasasti; Edy Juwono Slamet
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I12020.39-48

Abstract

Introduction: Monetary policy is one of the main instruments of macroeconomic policy. The government with monetary policy is able toinfluence the level of economic growth, employment, and the rate of inflation. The one of main monetary policy is controlling the money supply. Money supply has a widespread impact on other macro variables. This study analyzes the effect of the money supply to variable inflationand interest rates, as well as the effects of inflation and interest rates to investment and economic growth in Indonesia. Methods: This study used analysis of TSLS (Two Stages Least Square). The data used in Times Series. Data for the period 1973 until 2012.Results: From the tests showed that there was a significant effect ofmoney supply to inflation and interest rates. Inflation and interest rateshas no effect on investment in Indonesia partially. While there was thesimultaneous effect of inflation and interest rates to Investment inIndonesia. The research showed that significantly the investmentinfluence economic growth in Indonesia.Conclusion and suggestion: Research indicates that the variable in the money supply directly or indirectly have an impact on economic growthin a country, thus appropriate monetary policy should be given such a broad impact in an economy.
ANALISIS EKUITAS MEREK GULA PASIR GULAKU DAN GUPALAS Darul Bakhtiar
Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 2 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V27I22017.197-212

Abstract

Introduction: This study aims to study the various elements of brand equity (brand equity) granulated sugar products, such as: brand awareness, brand association, brandperceived quality, and brand loyalty by comparing two brands of sugar products are Gulaku and Gupalas. Gulaku as first mover advantages which the first player to enter a particular industry is often considered to have the first opportunity to build market share since 2002, while Gupalas is a product that has just appeared in 2011.Methods: The sampling method used is purposive sampling with the number of respondents who were taken as the sample in the study of100 people consumers of sugar, especially housewives who are in theMadiun area. Analyzer used in this research is the analysis of the meandifference test through t test and a confirmation through Manova test.Results: Brand equity research results indicate that Gulaku have higherbrand equity than Gupalas. The difference was due to the three elements of brand equity include brand awareness, brand associations and brandloyalty of Gulaku much higher than Gupalas. While Gupalas Gulaku only be offset in terms of perceived quality alone.Conclusion and suggestion: This study is used as input Gupalasmanufacturers namely PT. Nusantara Plantation XI as brand equityevaluation of Gupalas include brand equity, which is supposed to be improved.
PENGARUH STRUKTUR UTANG, PERINGKAT KREDIT, DAN STRUKTUR MODAL TERHADAP IMBAL JASA AUDIT Adi Darmawan Ervanto; Andry Irwanto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 2 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I22018.84-93

Abstract

Introduction: The purpose of this study is to empirically examine any effect of short-term debt structure, credit ratings, and capital structure on the audit fee. The sample used in this study are the companies listed in the PT Pemeringkat Efek Indonesia (Pefindo) and the Indonesia Stock Exchange. Methods: Data were analyzed using linear regression.The independent variables in this study are the proportion of short-term debt, credit ratings, and capital structure. Dependent variable is audit fee. This research uses the control variables representing firm size, its complexity, and risk. Number of assets and current assets to total assets ratio represent the size of the company. Number of business segments and the proportion of export sales to total sales represent the complexity of the company. Risk represented by the ratio of short-term liabilities to total assets, short-term liabilities to total assets ratio, quick ratio, and return on assets. Results: Hypothesis testing shows that the proportion of short-term debt does not significantly influence audit fee. Ratings have a negative impact on the audit fees of listed companies in Indonesia's credit rating. Capital structure does not significantly influence audit fee. Conclusion and suggestion: This study has limitations that are audit fee is measured by the natural logarithm of the nominal value of professional fees expense presented in the financial statements of the company and there is a possibility of mediating variables such as risk governance and audit, in examining impact of the proportion of debt and capital structure on audit fee.
PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I FARISKA SEPTARINA RAJIANTO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.108-118

Abstract

Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen from the taxable income bracket; non-taxable income; income tax rates; depositing and reporting procedures; tax audits; tax penalties; Taxpayer behavior; nationality; and taxpayer perceptions of the tax system significantly influence the individual taxpayer compliance in Kantor Wilayah DJP Jawa Timur I. This study continues research Barbuta-Misu (2011) which identifies the variables of tax compliance by creating a model that comes with the factors that affect tax compliance in several countries and adapted to the conditions of the State of Rome. The results of this study states that the taxable income bracket; nontaxable income; income tax rates; depositing and reporting procedures; and tax penalties have a significant influence on the individual taxpayer compliance. Other hand, tax audits; Taxpayer behavior; nationality; and taxpayer perceptions of the tax system that does not have a significant influence on the individual taxpayer compliance. Based on these results, the variables generated in the course of a study conducted by BarbutaMisu (2011) not all variables can affect tax compliance in accordance with the Income Tax Law in force in Indonesia.
EVALUATION OF GREEN MANUFACTURING IMPLEMENTATION ON REGULATION, COSTS, AND KNOWLEDGE Iggy Adbaidainy
Jurnal Ekonomi dan Bisnis Airlangga Vol. 31 No. 1 (2021): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V31I12021.64-73

Abstract

Introduction: This study aims to analyze whether there is motivation of knowledge, regulations, and costs on the effect of the application of Green Manufacturing. Part of green manufacturing has been implemented. However, its implementation is not easy for various reasons and it has not a significant effect on the industrial world from several sectors. Methods: Data collection methods include questionnaires and interviews. This study uses primary data obtained through direct respondents. The statistical analysis tool in this study uses SPSS.Results: Based on the results of data analysis and discussion, it shows that the knowledge variable has a positive effect on the motivation to implement green manufacturing. In addition, the second variable, namely regulation, also shows a positive effect on the motivation to implement green manufacturing. However, the third variable shows that costs have a negative effect on the motivation to implement green manufacturing.Conclusion and suggestion: The results of the analysis prove that the tempe business motivation in Ngawi on implementing green manufacturing tends to be low. This requires synergy between the government and tempe entrepreneurs to applicate the green manufacturing. For the government, there is a need some socialization regarding the application of green manufacturing so that your knowledge of the application of green manufacturing will increase.
PENGENDALIAN BIAYA BAHAN BAKU PRODUKSI MELALUI SISTEM PENGENDALIAN AKTIFITAS DALAM ANALISA RANTAI NILAI PRODUKSI PERUSAHAAN Ivana Laksmono; Debby Ratna Daniel
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I22020.114-122

Abstract

Introduction: CV. X merupakan perusahaan roti Wholesaler yang memegang lisensi CJ Culinary Concept Holding dan memiliki 3 gerai (outlet) di Surabaya. Masalah yang dihadapi oleh CV. X adalah terdapatnya selisih saldo persediaan antara pencatatan dan fisik sebesar 25%. Selain itu, masalah-masalah lain yang ada dalam perusahaan adalah hilangnya bahan baku, penyusutan bahan baku segar, rusaknya adonan, sistem handling, dan keterlambatan pengiriman produk jadi ke outlet. Sistem pengendalian aktifitas dengan menggunakan pendekatan rantai nilai produksi merupakan sebuah metode yang dapat diaplikasikan untuk merancang sistem pengendalian pada setiap tahapan dalam proses produksi.Methods: Penelitian ini menggunakan metode kualitatif eksploratori untuk menganalisis sistem pengendalian yang telah diterapkan perusahaan.Results: Hasil penelitian menunjukkan bahwa masalah seperti kehilangan bahan baku dan penyusutan bahan baku segar dapat dikendalikan dengan menggunakan sistem pengendalian aktifitas yang menerapkan 3 bentuk dari pengendalian atas tindakan (Behavioral constraints, Preaction reviews, dan Action accountability) dan 3 metode dalam pengendalian personalia ( Selection and placement, Training, dan Job Design and provision of necessary resources). Kedua, adonan yang rusak dalam proses pengolahan dapat diatasi dengan mengubah sistem produksi yang manual menjadi komputerisasi. Ketiga, permasalahan dalam proses distribusi yatu sistem handling dan keterlambatan pengiriman produk jadi ke outlet dapat dikurangi dengan menciptakan sebuah proses produksi yang terintegrasi yang dapat tercermin dari Laporan Produksi per batch. Terakhir, ketidaktersediaan bahan baku di Gudang dan keterlambatan pengiriman bahan baku impor dapat diselesaikan dengan sistem persediaan yang pembeliannya dipicu oleh Order Produksi. Conclusion and suggestion: CV. X perlu menggunakan sistem pengendalian aktifitas dalam rantai nilai produksi untuk mengendalikan biaya bahan baku dan penelitian selanjutnya mengenai sistem Point of Sales (POS) dan Production Order (PO) perlu dilakukan.
PREFERENSI KONSUMEN GULA PASIR TERHADAP PRODUK, HARGA, PROMOSI, DAN DISTRIBUSI Amarullah Sofa
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I12019.1-14

Abstract

Introduction: Distribution system of PTPN XI depends on the tender of regulation that affects benefit for PTPN XI. Java Seven Samurai which act as bidders. This study is expected to provide important information on PTPN XI and stimulus-dependent regulation of Seven Samurai, in order to sell new sugar products directly to the consumer so that the resulting higher profits.Methods: This research is a non-experimental study that performs data collection at a certain time for the sample group (cross-sectional). The research approach used in this study is a qualitative descriptive analysis approach to processing primary data obtained from the research sample.Results: The results of this study, new favorite sugar characteristics are: 1) Product: consumers prefer brands using Indonesian sugar, sugarscrystals are white clearly color, and odorless; 2) Price: consumers like discounts and bonuses given to purchase a lot and adjust the size of the price change per pack; 3) Promotion: social media are easily found and preferred customer is Facebook; 4) Distribution: traditional marketing is a consumer preferred shop and agents while modern retail customers preferred is a minimarket.Conclusion and suggestion: Sugar is distributed directly from PTPN XI preferably at minimarket and agents. While distribution is lacking indirectly (through an agent) is a traditional store.
PENGARUH ASPEK PAJAK DAN ASPEK LAINNYA TERHADAP TINGKAT HUTANG Stephanie Soerodjo
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 2 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I22018.143-159

Abstract

As a developing country, Indonesia shows a quite interesting phenomenon, which is the high rate of debt of many companies in Indonesia. This fact shows that the policy of leverage plays an important role for the viability of the company. The main purpose of this research was to test empirically factors influencing leverage, for there are still inconsistencies in research results from the prior studies. Based on the data of the mining companies listed on BEI for period 2009-2011, in addition of using tax factors that consisted of Corporate tax rate and Non-debt tax shield, influencing the leverage, there are also another factors influencing leverage, which are Investment opportunity set, Profitability, Past debt, Tangibility of fixed assets, Firm size, and Cost of financial distress. The analyzed data are the combination of time series and cross-section data or, panel data, utilizing the regression model supported by the software SPSS 20 on 0,05 or 5% of significance level. The result of the study shows that at the significance level of 0,05 Corporate Tax Rate (0,543), Non–debt Tax Shield (0,518), Investment Opportunity Set (0,442), Tangibility of Fixed Assets (0,544), Firm Size (0,500), and Cost of Financial Distress (0,380) have no significant effect for the leverage. While Profitability (0,028) negatively has significance effect for the leverage at the significance of 0,05. While Past Debt (0,000) has significant positive effect on the leverage at the significance of 0,05.

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