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INDONESIA
Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, students and the public. The article in this journal contains many articles of research both in business and economics.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue " Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005" : 7 Documents clear
PENGARUH EMOTIONAL SPIRITUAL QOUTIENT BERDASARKAN RUKUN IMAN DAN RUKUN ISLAM TERHADAP ETOS KERJA ISLAMI KARYAWAN RS. PKU MUHAMMADIYAH SURAKARTA Santosa, Mulato Santosa
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Entering globalization era nowdays, competition progressively tighen. Tight competition be at all level, start the interracial competition, multinational intercompany competition. In Surakarta, local intercompany competition including hospital progressively tighten. This matter is seen from various repair of facility and service at pain which there have. This competition increase to tighten with the appearance of various new hospital. Ethos work the human resources represent one of key for make-up quality of nation and also company. High job ethos yield pre-eminent company or nation capable to win the competition. Ethos work the Indonesia human resources still be left behind other state. Ethos work a nation influenced by embraced confidence. Indonesian nation which majority believe in the Islam hence to increase ethos work the human resources to win competition have to use the method of Islam approach. The research is to know the influence of emotional spiritual quotient pursuant to foundation believe and Islam Foundation to Islamic ethos work of employees Hospital PKU Muhammadiyah of Surakarta. Result showed that, emotional spiritualn quetient pursuant to foundation believe and Islam foundation influence positive and significanto Islamic ethos work employee Hospital PKU Muhammadiyah of Surakarta.
FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO SISTEMATIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEJ Zubadi, Hamron Zubadi; Wakhidaturohmah, Wakhidaturohmah
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research was to analyzed the factors influencing Systematic risk on Jakarta stock Exchange (JSX) during 2002-2004 observation period. The factors are dividend pay out ratio (DPR), asset Size (AS), asset Growth (AG), Leverage (LEV), liquidity (LIK), Profitability (PROF), Price to Book Value (PBV). This data research used were correct beta during 2003-2005 observation period. Secundary data taken from Indonesian Capital Market Directory (ICMD) and data base Jakarta stock Exchange Economic Faculty of UMM. Population used were all listing and active share trade on Jakarta stock Exchange amount 123 industries and the total samples obstained 30 industries. Analysis technique was multiple regression analysist with ordinary least square (OLS) with statistic and economic analysist. Finding Shows that dividend pay out ratio, and Price to Book Value (PBV) has significantly on Systematic Risk for the level less than 10%; while asset Size (AS), asset Growth (AG), Leverage (LEV), liquidity (LIK), Profitability (PROF), IS NOT SIGNIFICANT. Simultaneosuly dividend pay out ratio (DPR), while asset Size (AS), asset Growth (AG), Leverage (LEV), liquidity (LIK), Profitability (PROF), Price to Book Value (PBV), were proud that they not influenced on Systematic Risk at level less than 10%. Predicted power of those seven independent variables on Systematic Risk of 9,6%, and 80,4% others factors is not included in this models.
PENGARUH PARTISIPASI PEMAKAI TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS DAN KOMPLEKSITAS SISTEM SEBGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Magelang) Al, M Al; Rais, Dian Rais
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to test influence of user participation to satisfaction of user which is dimoderasi by duty complexity and system complexity in development of accounting information system. Accountancy information system in resource corps had company to yield information required by internal side and eksternal, one of the yielded output in the form of information concerning processed financial statement of monetary transaction datas. Considering important role and existence of accounting information system. In change of accounting information system of manual system become computerization system [do] not only concerning change of technology but also change of behavior, is there for needed by existence of participation of user. Data type the used is obtained primary data through questionaire. Intake of sampel with technique of purposive sampling, this company sampel amount to 20 companies. Each; Every perusahaan asked to fill kuesioner addressed at 5 division manager that is personnel manager, produce, marketing, monetary and administration. Kuesioner which earn to be processed by only 51, utilizing to reach the target of this research was used by descriptive statistic, validity test and of reabilities, analyse simple regresi, test of anova, and test R-Square done constructively computer program of SPSS. Result examination of and validity of reabilitiesw show all datas in this research is valid and reliabel. In examination of the individually got by R-Square equal to 57,6% showing user participation in development of accounting information system give influence 57,6%  to satisfaction of user, the rest 42,4% influenced by other variable. While at examination of the by is together got by R-Square equal to 56,6% to satisfaction of user, the rest 43,4% influenced by other variable. This reaearch result indicate that duty complexity do not as variable of moderating system complexity and are variable of moderating. This research support research of Chandrarin and Indriantoro (1997). Pursant to research result, suggested that by manufacturing business in Magelang entangle user in course of development of accounting information system so that lick lips with expected result.
PERSEPSI AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK TERHADAP KODE ETIK AKUNTAN INDONESIA Noor, Siti Noor; Faizah, Isti Faizah
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The aim of this research is to investigate the empirical evidence about differential perception in public accountant and educational accountant in ethical conduct of accounting profession. Ethical conduct of accounting is norm of behavior that arrange relation between accountant with their client, between accountant with accountant either, and between profession wih human being. This research was to examine whether are there not differential perceptions between public accountant and educational accountant in the ethical conduct of accounting profession. The analysis is based on the answer from respondent where its data are gathered trough questionnaries in which it distribussion at Semarang. The sample of this research are public accountant who work in registered public accountant and educational accountant who work in university in Semarang. The respondents of this research are 65 respondents that consist of 32 respondents from public accountant and 33 respontents from educational accountant. Convenience sampling have used in this research. The method of analysis data are descriptive statistic, validity are reability, and independent sample t-test. Result showed that, the data in this research is valid and reliable. The results showed that there are not differential perceptions between public accountant and educational accountant in ethical conduct of accounting profession. The analysis perception public accountant and educational accountant in ethical conduct of accounting profession have perceptual that not different with p= 0.779, p> 0.05.
ISLAMIZATION OF ACCOUNTING Sartini, Sartini
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Akuntansi merupakan ilmu sosial yang sangat dipengaruhi oleh perilaku manusia dan perkembangannya sangat dipengaruhi oleh pandangan Barat yang mementingkan aspker sekunder. Oleh karena itu, akuntansi tidak dapat terhindar dari proses islamisasi yang bertujuan untuk mengembalikan peran akuntansi dalam mencapai tujuan sosial ekonomis melalui jalan yang sesuai dengan Al Qur’an dan As Sunnah. Artikel ini berusaha memberikan penjelasan tentang islamisasi akuntansi tersebut. Terdapat beberapa cara untuk mengislamkan akuntansi. Berdasarkan telaah literature, terdapat tiga cara untuk mengislamkan akuntansi yaitu dengan menggunakan pendekatan pragmatis, pendekatan konstruktif dan pendekatan campuran. Lebih lanjut, artikel ini mencoba memberikan usulan pendekatan untuk mengislamkan akuntansi, yaitu dengan menggunakan pendekatan rencana kerja strategis.
ANALISIS SEASONED EQUITY OFFERINGS (SEO) TERHADAP PENURUNAN KINERJA PASCA PENAWARAN (Studi Kasus Pada Perusahaan Yang Terdaftar di BEJ Periode 2000-2002) Susanto, Barkah Susanto; Handrisaktiyati, Vian Handrisaktiyati
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Performance declining after seasoned equity offerings can be explained by agency theory and windows of opportunity concepts. Those concept show the management opportunistic behavior because of asymmetric information happened between manager and investor before offering. However, that condition can not be defended and make the performance declining in the long term both in financial and stock performances. This reased will prove the declining of performance because of management opportunistic behavior. This research uses the datas of firms which do the seasoned equity offerings on Jakarta Stock Exchange, in 2000-2002 periods. Using the normalitas datas, descriptive statistic and paired sampel t-test as the proxy of management opportunistic hebavior is measured to prove that prejudise.
ANALISIS ELEMEN-ELEMEN BRAND EQUITY TOKO SWALAYAN DI MAGELANG Kurnia, Marlina Kurnia; Nurbudi, Bambang Nurbudi
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research attems to identity and analyze elemen-elemen of brand equity that cover brand awarness, brand association, perceived quality and brand loyalty Armada Swalayan. Procedure judgment sampling used to explore for 100 responden and than analized by descrpting trough grafik, tabulation, mean and standart deviation. Specifically for brand association used realibelity test spearman-brown method and cohran test for the research instrumen. The result from this research, Brand Awareness : responden conscious about Swalayan in Magelang on behalf to make dicition buying was in top level. This shown with 60% responden in top of mind and 1% in unaware level. Brand association of rentabilitase experiment are r11 > r product moment, so instrumen will be used for the experimental is uptodate. Doing tes cohran until test step VII have the statistik Q < X2 and than give result is asosiasi from Swalayan in Magelang should very near to the consument are, condusive, advantage and confortable; cheapest; clean and large. Swalayan in Magelang association is wonderful shop center, full fasility, full comodity with high quality are association cant be connected with the brand. Brand Perceived Quality : all responden result with performance Swalayan in Magelang disincrease than importance result. Its swowing that performance quality brand Swalayan in Magelang not yet to standart with standart performance quality responden whises. Brand Loyalty : Equals respondent in the switcher steped on the biggest part is 81%. And than brand loyalty in the one step disincrease prosentase of respondent more than smallest, are habitual buyer 41%, satisfied buyer 34%, liking the brand 35% and committed buyer 54%. Although presentase at the committed buyer level is high. But recorder to standart deviation, one of tolerant with standarrt deviation can be transferred responden committed buyer Swalayan in the dis-agree posision.

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