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Jurnal Ekonomi dan Bisnis

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Published by Universitas Kristen Satya Wacana

ISSN : 19796471 EISSN : 25280147 DOI : -

Core Subject : Economy, Humanities, Art, Social,

Arts Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.

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Articles 7 Documents

Search results for , issue "Vol 17 No 1 (2014)" : 7 Documents clear

Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan Raras Mahiswari; Paskah Ika Nugroho
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.

Analisis Pengelolaan Keuangan Daerah Di Kota Jayapura Pada Era Otonomi Khusus Halomoan Hutajulu
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The implementation of the Special Autonomy (Special Autonomy) in accordance with Law No. 21, 2001, is an effort to accelerate the development and distribution of areas in the city of Jayapura. Implementation OTSUS is the equation of regional autonomy of local governments and financial management. The purpose of this study to analyze the financial management aspects of the area in terms of effectiveness, and budget planning after special autonomy, and justice analyze budget allocations. Quantitative analysis of the research approach consisting of a horizontal analysis, vertical analysis, and conversion analysis. The results showed that the effectiveness of the financial management of Jayapura city district in the Special Autonomy less effective, analysis of revenue and revenue growth ratio high of 37.33 percent and lowest 6.07. Ratio highest balanced fund 49.55 percent in 2006. Highest expenditure ratio reached 47.13 percent. The results showed a tendency analyst highest revenue growth in 2009 of Rp45.103 Billion, followed by the highest propensity balanced fund Rp567.980 Billion in 2009, the trend of the highest expenditures Rp451.190 Billion in 2009, the highest real development expenditure Rp208.063 Billion in 2008, the highest absorbed construction Rp147.418 Billion in 2006. Financial planning area is under estimated to PAD, whereas the conversion of the budget shows the budget surplus in 2002 and 2007.

Evaluasi Penerapan Prosedur Operasional Standar Pengelolaan Keuangan Daerah di Provinsi Papua Yemima Eka Christy; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that theProvincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems;(2) lack of financial management guidance and supervision.

Pengaruh Tingkat Kompetensi Terhadap Kinerja Pegawai Administrasi Perkantoran Lucia Nurbani Kartika; Agus Sugiarto
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

One big concern towards staff competency level is by doing a comprehensive research, every organization should know how its real staff competency level, its related factor, and also the impact of competency level towards staff performance. In this research result, the variable of education background does not affect the competency level. Meanwhile working experience variable has positive relationship towards competency level. Moreover, it is proven that there is a significant difference in competency level between staffs who have ever joined trainings and those who have never joined trainings. While staffs who have office administrative and secretarial education background have better competency level compared to those who do not have similar education background. The research result shows that office administrative staff’s competency significantly affects staffs’ performance. This research is expected to be able to give exact description on how far the staff competency level of Satya Wacana Christian University administrative staffs, also to identify the related factors towards staff competency level and its relationship with their working performance. The result is expected to give contributions to human resources management of Satya Wacana Christian University (UKSW) in developing and improving the human resources quality especially administrative staff of UKSW.

Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership Rizky Eriandani
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.

Profitabilitas dan Return Saham: Peran Moderasi Arus Kas Operasi dan Ukuran Perusahaan Murni Prasetyaningrum
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to determine the effect of profitability on stock returns with operating cash flow and firm sizeas a moderating variable of companies listed on the Indonesia Stock Exchangein 2006-2008. The population in this study is all companies listed on the Indonesia Stock Exchange. Sample is taken by using purposive sampling method. The hypothesisis tested using regression with variable moderation. Results of this study show that profitability has a positive effecton stock returns, operating cash flow does not significantly moderate the relationship between profitability and stock returns, firm size does not moderate the relationship between profitability and stock returns.

Pengembangan Kewirausahaan Melalui Peningkatan Kinerja Karyawan Sukirman Sukirman
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aimed to analyze the impact of the employee's performance towards the development of entrepreneurship. This study of employee performance involved variables of creativity, innovation and motivation. It analyzed the impact of creativity, innovation and motivation towards employee performance; it also analyzed the impact of creativity, innovation and motivation for the development of entrepreneurship and analyzed the impact of employee performance towards the development of entrepreneurship. The study focused on ‘Jenang Kudus’small scale businesses in Kudus Regency that covered 396 firms (Department of Industry and Trade, Kudus Regency, 2010) and focused on the small scale businesses under the auspices of the Department of Industry and Trade. The population in this study were all ‘Jenang Kudus’ Small Scale Business companies in Kudus Regency. The sample consisted of 86 companies. The purposive sample technique was used by selecting samples of the small scale businesses in Kudus Regency. Data were collected by using questionnaires and in-depth interviews and they were analyzed by using descriptive method. Employee performance was affected by the creativity, innovation, and motivation. Creativity had a significant and strong direct impact to the employee performance that could create improved performance for employees. Innovation also had a significant and strong direct impact towards employee performance; it is the yardstick in carrying out the day-to-day development of the company so that innovation was needed to improve the performance of employees in the interest of the company. Motivation didn’t have any strong and significant impact towards employee performance, it means that motivation is needed to create the performance of employees, so that employees will feel more comfortable and secure in carrying out their job. Both creativity and innovation had strong and significant impact towards the development of entrepreneurship, and on the other hand, motivation had no strong and significant impact towards the development of entrepreneurship.

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