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Pengendalian Biaya Produksi Dengan Menggunakan Metode Standar Cost Pada PT. Industri Kereta Api Madiun Tahun 2010 – 2012 Kartikasari, Diana Ayu; Aisjah, Siti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The rapid development of the Indonesian economy demands that one industry sector to be more competitive in the face of competition. Industry Kereta Api ( Persero ) Madiun  is the largest industry and is the only company that makes specialized transportation including  trains and in Java and Sumatra. Large industrial companies or automatically have greater financial conditions, this study aims to analyze and evaluate the costs  -  costs that have come out or in use in the production process and the other using the standard  methods of cost and time series. Data used in this study using quantitative data in the form of financial statements. INKA (Persero) Madison during the period of 2010 to 2012. This study on the costs of production that can be controlled with standard costs by calculating the difference in cost. Such differences include the difference in the cost of raw materials, the difference in labor cost and overhead cost difference. Methods of  data collection in this study using the method of documentation by evaluating the financial statements and the cost of production. Data analysis techniques used by calculating the difference in the cost of raw materials, the difference in labor costs and excess overhead costs by using the formula with time series from year to year. The results showed that in 2010 and in 2011 production costs for raw materials, labor and factory overhead standard is still in the  company, it indicates the year the company was  still effective and efficient in managing operating costs, especially in the production. Whereas in 2012 showed that the production costs for raw material costs , labor costs and factory overhead costs have not been sufficient to meet the company's standards, it indicates the year the company is not maximized in  Managing production cots. Keywords  :Control Cost,  Production Cost, Standard Cost Method, and PT INKA ( Persero ) Madiun
“PENGARUH EARNING PER SHARE, NET PROFIT MARGIN DAN RETURN ON ASSET TERHADAP RETURN SAHAM” (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia) Mardianti, Ratih; Aisjah, Siti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menganalisis pengaruh Earning Per Share  (EPS), Net Profit Margin (NPM) dan Return On Asset (ROA) terhadap Return Saham pada perusahaan Food and Beverage  yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sejumlah 16 perusahaan  Food  and Beverage  yang terdaftar di Bursa Efek Indonesi dan setelah melewati tahap purposive sampling diperoleh sampel sebesar 10 perusahaan dengan periode penelitian tahun 2008 sampai dengan 2011. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan uji hipotesis menggunakan koefisien determinasi (R2) dan uji t (parsial) dengan tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa hanya variabel EPS yang berpengaruh signifikan terhadap  Return Saham, sedangkan variabel NPM dan ROA tidak berpengaruh signifikan terhadap  Return Saham.Kata kunci: Earning Per Share  (EPS), Net Profit Margin  (NPM), Return On Asset  (ROA), Return Saham dan Bursa Efek Indonesia
DETERMINAN HARGA SAHAM PERBANKAN YANG TERDAFTAR (2009-2012) DI BURSA EFEK INDONESIA Maulana, Panji Rizki; Salim, Ubud; Aisjah, Siti
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.552 KB) | DOI: 10.18202/jamal.2015.08.6015

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Abstrak: Determinan Harga saham Perbankan yang Terdaftar (2009-2012) di Bursa Efek Indonesia. Penelitian ini bertujuan menganalisis pengaruh dari faktor internal dan eksternal perbankan di Indonesia terhadap harga saham pada periode waktu 2009-2012. Pengujian dilakukan dengan menggunakan analisis regresi linier multipel pada 27 perbankan di Indonesia. Hasil penelitian menunjukkan bahwa dari faktor internal perbankan, Modal, Kualitas Aset, Manajemen, Earning, Likuiditas berpengaruh terhadap harga Saham perbankan, sedangkan Sensitivity to Market Risk tidak berpengaruh terhadap harga saham. Dari faktor eksternal, variabel PDB dan Suku Bunga berpengaruh signifikan terhadap harga saham, sedangkan Nilai Tukar tidak memiliki pengaruh terhadap harga Saham perbankan. Abstract: Determinant of Banking Stock Price Listing (2009-2012) on Indonesia Stock Exchange. This study aims to analyze the influence of internal and external factors in the Indonesian banking on stock price on 2009-2012. The data analysis was using multiple linear regression analysis for 27 banks in Indonesia. The results showed that the bank’s internal factors, which are Capital, Asset Quality, Management, Earnings, Liquidity effect the banking stocks price, while Sensitivity to Market Risk has no effect on stock price. The external factors of bank, GDP and Interest Rate have a significant effect on stock price, while the Exchange Rate has no influence on the stock price.  
The influence of brand experience and service quality to customer loyalty mediated by customer satisfaction in Starbucks coffee Malang Devia, Aldeline Nolita; Aisjah, Siti; Puspaningrum, Astrid
MEC-J (Management and Economics Journal) Vol 2, No 2 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.414 KB) | DOI: 10.18860/mec-j.v0i1.5195

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 This study discusses the effect of Brand Experience and service quality on customer loyalty mediated customer satisfaction. The purpose of this study was to determine and analyze in depth the effect of brand experience and service quality on customer loyalty mediated customer satisfaction at Starbucks Coffee Malang. This research uses explanatory research that explain the causal relationship between the variables studied.By using a survey of 180 respondents to test the research hypothesis.Research data analysis using the test instrument, the classical assumption test, multiple linear regression, and path analysis / Path Analysis. The test results prove the instrument has met the criteria of validity and reliability, the classic assumption test results also have met the criterion of the assumptions of normality, autocorrelation, Non-Multicolinearity and heterocedastisity. In this study obtained; a). Brand experience on consumer satisfaction with the value of 0.309, or 30.9%, b). The quality of service to customer satisfaction with the value of 0.387 or 38.7%., C). Brand experience on consumer loyalty to the value of 0.216 or 21.6%., D). Service quality on customer loyalty with a value of 0,305 or 30.5%., E). Effect of brand experience and service quality customer satisfaction with the value of 0.581 or 58.1%., F). Effect of brand experience and service quality on customer loyalty with a value of 0.657 or 65.7%., G). Effect of brand experience and service quality on customer loyalty mediated consumer satisfaction with the value of 0.438 or 43.8%. Based on these results, it is necessary to enhance the consumer's commitment to give satisfaction to the consumers better by excellent service or "service excellence" is the attitude and serve with satisfactory manner from the present level while maintaining the brand experience Starbucks Coffee Malang. 
The Effect of Social Factors and Brand Image on The Decision of Parents in Choosing Education Services Educated by The Parent's Attitude Khair, Muthi Abul; Maesaroh, Eka Siti; Aisjah, Siti; Sunaryo, Sunaryo
MEC-J (Management and Economics Journal) Vol 4, No 2 (2020)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v4i2.7462

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This study aims to examine and analyze the influence of social factors and brand image on decision making mediated by the attitude of parents of Al-Izzah Natural Elementary School, Sidoarjo Regency. The sampling technique is probability sampling and uses a saturated sampling method with a sample of 84 respondents. However, only 83 questionnaires can be processed using Partial Least Square. The results showed that social factors and brand image influence attitudes and decisions and attitudes also influence decisions. Looking at the mediating variables shows that attitudes give a partial mediating role to the influence of social factors and brand image on decisions. In further research, it is recommended to add new variables and the scope of the sample population to provide more complex and different results.
The Role of Corporate Governance and Risk Management on Banking Financial Performance in Indonesia Mohamad Bastomi; Ubud Salim; Siti Aisjah
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i4.1285

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This research aimed to examine the effect of corporate governance on financial performance on bank listed on the Indonesia Stock Exchange (IDX) period 2011-2015, either directly or indirectly through credit risk and operational risk. This research used a quantitative approach and the saturated sample method. There were 27 banks that categorized as a sample. Furthermore, Partial Least Square (PLS) used for hypotheses and analysis test and free statistic calculation for Sobel Test version 4 for testing credit risk variables and operational risk as mediation. The results of this research showed that improving the implementation of corporate governance can reduced credit risk and operational risk and increased financial performance, whereas, low credit risk and operational risk can increased financial performance. The results of mediation testing showed that credit risk and operational risk positively mediated the effect of corporate governance on financial performance. This explained that the implementation of good corporate governance can minimize the conflicts of interest and asymmetry information that leads to the cost of non-performing loans and additional capital costs that increased the company profitability.DOI: https://doi.org/10.26905/jkdp.v21i4.1285 
The Effect of Perceived Usefulness, Perceived Ease of Use, and Social Influence on the Use of Mobile Banking through the Mediation of Attitude Toward Use Denny Indra Prastiawan; Siti Aisjah; Rofiaty Rofiaty
APMBA (Asia Pacific Management and Business Application) Vol 9, No 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.4

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Mobile banking is one of the channels of banking service provided by banking institutions in forms of modern platforms that are fully based on digital technology and displace physical interaction between banks and their customers. For banking industry, mobile banking is more than a service option; it is a strategic plan to facilitate customer’s changes in behavior. However, the acceptance of such platform by the public, particularly micro entrepreneurs, is still in question. The objective of this research is to identify factors influencing the use of mobile banking based on the perception of micro customers of Bank DKI in Surabaya. The variables used in this study were developed from previous researches that also examined the same matter with adjustment on the characteristics of micro customers. The variables, developed through the theoretical review, were then empirically assessed using SEM-PLS. the data was collected from questionnaires distributed to 266 micro customers who received financing from Bank DKI. The surcey discovered that perceived usefulness, perceived ease of use, and social influence are empirically proven to have both direct effects on the use of mobile banking and indirect effects through attitude toward use. Practical implications also discussed in this paper. 
Performance Based Islamic Performance Index (Study on the Bank Muamalat Indonesia and Bank Syariah Mandiri) Siti Aisjah; Agustian Eko Hadianto
APMBA (Asia Pacific Management and Business Application) Vol 2, No 2 (2013)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.566 KB) | DOI: 10.21776/ub.apmba.2013.002.02.2

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The development of Islamic base banks in Indonesia in recent years show rapid growth. The main challenge for Islamic base banks is how to raise belief from the stakeholders. Stakeholder expectations of the Islamic banks is different from a conventional bank. Since, Islamic banks are built on basic principles of Islamic economics. Therefore, we need a tool to evaluate and measure the performance of Islamic base banks. Islamicity Performance Index is a method which can evaluate the performance of Islamic base banks not only their financial but also justice principles, halal (lawfulness), and tazkiyah (sanctification). There are six financial ratios which are measured from Islamicity Performance Index:profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment versus non-Islamic investment ratio, Islamic income versus non-Islamic income. This research is intended to figure out the performance of Islamic base Bank in Indonesia based on Islamicity Performance Index. The samples are the Bank Muamalat Indonesia and Bank Syariah Mandiri. Sources of data are the financial reports of Bank Muamalat Indonesia and Bank Syariah Mandiri in 2009–2010 period.The results show that the financial performance of Islamic Base Bank in Indonesia during 2009-2010 period have ”quite satisfactory level of  valuation. However, there are two unsatisfactory ratios. They are zakat performance ratio and director-employee welfare contrast ratio. It shows that zakat issued by the Islamic base bank in Indonesia is still low and the contrast of the director-employee welfare is still huge.
Analisis Rasio Keuangan Untuk Memprediksi Financial Distress (Studi Pada Indeks LQ45 Yang Terdaftar di BEI Periode 2009-2011) Reno Furqon Kusumawardana; Siti Aisjah
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan yang terdiri dari lima rasio yaitu rasio likuiditas, rasio solvabilitas, rasio profitabilitas, rasio aktivitas, dan rasio pertumbuhan dalam memprediksi kondisi  financial distress pada Indeks LQ45 yang terdaftar di BEI periode 2009-2011. Penelitian ini menggunakan 33 sampel dari populasi perusahaan-perusahaan yang masuk dalam LQ45. Sedangkan pengambilan sampel menggunakan teknik purposive sampling yaitu tipe pemilihan sampel secara acak yang diperoleh dengan menggunakan pertimbangan tertentu, umumnya disesuaikan dengan tujuan atau masalah penelitian. Analisis data menggunakan uji asumsi klasik yaitu uji autokorelasi, uji multikolinieritas, dan uji  heteroskedastisitas. Uji hipotesis menggunakan regresi logistik. Hasil penelitian  menggunakan analisis regresi logistik menunjukkan bahwa variabel rasio likuiditas, profitabilitas, aktivitas, dan pertumbuhan mempunyai pengaruh yang positif dan tidak signifikan, variabel rasio solvabilitas/leverage mempunyai pengaruh positif dan signifikan. Rasio solvabilitas/leverage berpengaruh dominan terhadap kondisi financial distress.Kata  Kunci :  Financial Distress,  Rasio Likuiditas, Rasio Solvabilitas,  Rasio Profitabilitas, Rasio Aktivitas, dan Rasio Pertumbuhan
“PENILAIAN KINERJA BANK MENURUT RISK-BASED BANK RATING” (STUDI PADA BANK UMUM MILIK NEGARA YANG LISTING DI BEI) M. Aan Faizal Mubarak; Siti Aisjah
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Bank Umum Milik Negara yang terdaftar di BEI periode  tahun  2008-2012 dengan menggunakan metode penilaian kesehatan  selain metode  CAMELS yaitu  metode  Risk-Based Bank Rating  (RBBR)  sesuai dengan SE BI No. 13/24/DPNP 25 Oktober 2011 yang digambarkan dengan RGEC. RGEC terdiri dari  Aspek  Risk  (Risiko), Aspek  Good Corporate Governance  (GCG), Aspek Earnings, dan Aspek  Capital. Penelitian ini termasuk dalam jenis penelitian deskriptif kuantitatif dengan menghitung rasio yang ada pada aspek risiko (LDR dan NPL), aspek GCG, aspek earnings (ROA dan NIM), dan aspek capital (CAR). Penelitian ini menggunakan data publikasi laporan keuangan tahunan bank-bank umum milik Negara yang terdaftar di BEI sejak tahun 2008 sampai dengan 2012. Teknik sampling yang digunakan adalah sampel jenuh dengan mengambil seluruh populasi sehingga diperoleh jumlah sampel empat bank umum milik Negara yang terdaftar di BEI yaitu Mandiri, BNI, BRI, dan BTN. Hasil penelitian dapat disimpulkan bahwa kinerja bank umum milik Negara dalam kondisi yang baik. Hal ini terbukti dari rasio yang dihitung masih sesuai dengan ketentuan yang  ditetapkan oleh Bank Indonesia. Yaitu untuk rasio LDR <110% , rasio NPL <5% , rasio ROA >1,5% , rasio NIM >3% , dan rasio CAR >12%. Secara keseluruhan selama tahun 2008-2012 keempat bank umum milik Negara tersebut memiliki kinerja yang baik dan perlu mempersiapkan diri untuk kedepannya dengan cara lebih berhati-hati pada aspek risiko yang akan dihadapi. Kata Kunci: Kinerja Bank,  Bank Umum Milik Negara, Risk-Based Bank Rating, Terdaftar di Bursa Efek Indonesia