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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 2 (2014)" : 7 Documents clear

Faktor-Faktor Yang Berhubungan Dengan Tingkat Manfaat Bagi Penerima Beasiswa dan Peningkatan Kinerja SDM Unggul di Jambi Indonesia Wilhelmus Hary Susilo
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Organizer and better quality education strongly influenced by support funds. Hence, the government will provide support organizing of sustainable funding for education is good for all its citizens. This study is applied research aimed at giving them feedback implementer apply for the scholarship two models empirical short-term and long-term. Research methods used are quantitative data qualitative primary with the approach that can absorb aspirations from people. An examination used descriptive correlation-cross sectional. Results of testing the model A, Variable of information, requirements, mechanisms, level of adequacy, the use of cost has a positive and significant relationship with variable monitoring. Variables of information, requirements and the adequacy of monitoring, use and has a positive and significant relationship with variable benefits scholarships for the recipient. Variable selection mechanisms have a relationship that is negative and not significant to the variable benefit scholarships for the recipient. Research on Model B, which states that there is a significant relationship between variables; climate, financing, motivation, organization, job satisfaction and performance.

Rancang Bangun Prototype Berbasis WEB Sebagai Implementasi Praktik Wirausaha Mahasiswa di Kota Semarang Mariana Kristiyanti
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

In Semarang, college growth offers the entrepreneurial traits for educative competitor of expanding very fast. Mostly, college has used the information system to market result of practice entrepreneurial all its student, but on the way, growth practice the entrepreneurial among student impress tardy and product and also service which they yield, not yet optimal of its information spreading. Designedly develop build the in wrought prototype system accomodating all result practice the wirausaha competitor educated by which is gone the round of in various college in Semarang, expected can give the information widely hit result of practice entrepreneurial in web. And indirectly, the web can become the individuality of Semarang providing information of result of child masterpiece nation passing the Website. Design to develop, build the prototype base on the Web to find the product yielded by all students in Semarang, representing picture of Information System to be made later. Research method used by Observation to College offering program of entrepreneurial and interview, while designing to develop build the Prototype of result of this practice entrepreneurial use the Flowchat System.

Analisis Kinerja Keuangan Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton) Elvina Chandra Pranata; Supatmi Supatmi
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.

Perlakuan Akuntansi Karbon di Indonesia Monika Meliana Taurisianti; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financial statements of an integrated timber company in Indonesia. This study has analyzed the enables account to be used to record accounting for carbon, also analyzed the impact of implementation of accounting for carbon toward the financial ratios. The results of this study are support the previous study, which intangible asset can be recognized based on PSAK 19, whereas asset and contingent liabilities can be recognized based on PSAK 57. This study also fit out the previous study, which a company can recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia.

Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia Sansaloni Butar-Butar
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Merge rof Pricewaterhouse and Coopers & Lybrands that occurred in 1998 creates PricewaterhouseCoopers as the biggest accounting firm in history. Conceptually and supported by previous empirical result firm size is expected to be positively correlated with audit quality. Large accounting firms have financial ability to improve its auditors skill and can act more independently because major part of their income do not come from one or two clients. They spend huge investment in audit technology as well. However, this positive relationship only applies to environments where punishment is strictly imposed on audit failure. Unlike their counterparts in the United States and Europe, auditors working in Indonesia rarely face legal issues related to the audit assignment. In addition, empirical studies in Indonesia have always classified local auditors as Big N auditors if they affiliate with one of Big N auditors assuming same quality with that of Big N auditors. This assumption does not necessarily hold. Therefore, in the context of Indonesia environtments, this study predicts PricewaterhouseCoopers merger does not affect the quality of the audit. Using abnormal accruals as a proxy for audit quality, the results show that after the merger audit quality has declined significantly.

Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability) Agus Prasetyanta
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control variables. By using 87 samples (420 firm years) of firm at Jakarta Stock Exchange over 1997-2003, We find that dividend changes provide information about the earnings insubsequent years, incremental to market and accounting data. The paper also documents that dividend changes are positively related to earnings changes for merely four year ahead. In detail examining, We find that dividend increase convey must new information about earnings changes and abnormal earnings for three year ahead than dividend decrease.

Fenomena Saham Tidur dan Kinerjanya Erpina Desy Desy Sihombing; Supramono Supramono
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Sleeping stocks are the stocks that are not actively traded in a certain period. The aim of this is to analyze performance of the companies whose stocks are “sleeping” in Indonesia Stock Exchange. Employing purposive sampling technique, 66 stocks were selected. The analysis of the companies’ performance was done by using market capitalization and the financial ratios that consist of return on asset ratio, return on equity and earnings per share, during 2010-2012. The result of this study showed companies with small capitalization and poor perfomance tend to have sleeping stocks.

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