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Journal : Ekonomi Bisnis

FACTORS AFFECTING THE ADOPTION OF ELECTRONIC MONEY USING TECHNOLOGY ACCEPTANCE MODEL AND THEORY OF PLANNED BEHAVIOR Filona Filona; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.563 KB) | DOI: 10.35760/eb.2019.v24i1.1858

Abstract

With the rapid growth of information technology, electronic money has played an important and central role in the e-payment. Development of electronic money is able to create a trend less-cash society, which is a society’s behavior using non- cash transactions by utilizing the simplicity offered through electronic transactions. The purpose of this research is to determine the factors affecting the intention to use electronic money. We designed a questionnaire and used it to survey a simple random sampling of people who use of e-money in DKI Jakarta.  The actual samples used for the study are 125 respondents. We analyzed the data using Structured Equation Modeling to evaluate the strength of the hypothesized effects. The result of the analysis showed that perceived ease of use has no significant effect on attitudes towards the use of e-money. Perceived ease of use has a significant effect on the perceived usefulness of e-money. Perceived usefulness has no significant effect on the intention to use e-money. Perceived usefulness has a significant effect on attitudes towards the use of e-money. Attitude has a significant effect on the intention to use e-money. Subjective norm has a significant effect on the intention to use e-money. Perceived behavioral control has no significant effect on the intention to use e-money.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION) Amalia Nurul Hidayah; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.184 KB) | DOI: 10.35760/eb.2019.v24i1.1853

Abstract

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. 
THE INFLUENCE OF PROMOTION EXPENSES, SAVINGS, AND FINANCIAL RATIOS TO DIBURSED LOANS ON BANK PEMBANGUNAN DAERAH IN INDONESIA Sartika Sartika; Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 3 (2018)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.155 KB) | DOI: 10.35760/eb.2018.v23i3.1833

Abstract

Bank as financial intermediaries have a vital function, which is collecting and distributing funds. This research is focused on disbursed loans, because it is an activity that generates the greatest income for a bank and can help public who need funds. This research is aimed to examine the influence of promotion expenses, savings, while Capital Adequacy Ratio (CAR), Gross Non Performing Loan (Gross NPL), and Return on Asset (ROA) as proxy of financial ratios in this research to disbursed loans. The objects of this research are Bank Pembangunan Daerah (BPDs) listed in Bank Indonesia (BI) and published their annual reports and financial statements which have been audited by the Public Accountants' Office in the period 2008-2012 as samples. The sampling technique uses purposive sampling with specific criteria, so that 12 BPDs are selected. The analytical method uses multiple regression analysis with SPSS version 20. The results of this research show that promotion expenses have influence on disbursed loans partially on the BPDs, savings have influence on disbursed loans, CAR has influence on disbursed loans, Gross NPL has no influence on disbursed loans, and ROA has no influence on disbursed loans. Independent variables (promotion expenses, savings, CAR, Gross NPL, and ROA) have influences on disbursed loans simultaneously on the BPDs.
HUBUNGAN VOLUME-HARGA PERUSAHAAN MAKANAN DAN MINUMAN Misdiyono Misdiyono
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 3 (2010)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.051 KB)

Abstract

The objective of this article is to study and analyze the relationship between stock trade volume and price. This study is a case study on food and beverage companies stock which are traded in Indonesian Stock Exchange. In order to achieve the goal of this paper, we analyze volume and stock price which was collected weekly during in year 2004-2009. The relationship was analyzed using regression technique. Result show that there’s significant influence of stock price on stock trading volume with one month spectral. As well as results show that stock trading volume influence stock price. Food and beverage companies stocks are following non-linear Granger causal relationship.Keywords: Price momentum, stock price, trading volumeAbstrakArtikel ini dimaksudkan untuk membahas dan mempelajari hubungan volume dan harga pada saham perusahaan makanan dan minuman di pasar saham Indonesia. Data yang digunakan adalah volume dan harga saham mingguan selama periode tahun 2004 sampai tahun 2009. Analisis dilakukan menggunakan regresi. Hasil analisis menunjukkan bahwa pengembalian mempengaruhi volume perdagangan saham jika pengembalian dihitung menggunakan harga penutupan perdagangan saham mingguan untuk spektral 1 bulan. Demikian juga untuk model pengaruh volume perdagangan terhadap harga saham, hubungan signifikan hanya ditemukan untuk spektral 1 bulan hubungan ini adalah hubungan tidak linear Granger.Kata Kunci: Momentum harga, perusahaan makanan dan minuman, investasi, saham