Jurnal Ekonomi dan Bisnis
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.
Articles
9 Documents
Search results for
, issue
"Vol 19 No 2 (2016)"
:
9 Documents
clear
<![CDATA[Sistem Akuntansi Pengelolaan Dana Desa ]]>
<![CDATA[Ari Kuncara Widagdo]]>;
<![CDATA[Agus Widodo]]>;
<![CDATA[Muhammad Ismail]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (237.176 KB)
|
DOI: 10.24914/jeb.v19i2.336
<![CDATA[ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan Giriroto. Hal ini bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain, teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual. Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.]]>
<![CDATA[Pendekatan Adaptive Neuro Fuzzy Sebagai Alternatif Bagi Bank Indonesia Dalam Menentukan Tingkat Inflasi Di Indonesia ]]>
<![CDATA[Armaini Akhirson]]>;
<![CDATA[Brahmantyo Heruseto]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (548.719 KB)
|
DOI: 10.24914/jeb.v19i2.463
<![CDATA[In uncertain economic like today, research and modeling the inflation rate is considered necessary to provide estimates and predictions of inflation rates in the future. Adaptive Neuro Fuzzy approach is a combination of Neural Network and Fuzzy Logic. This study aims to describe the movement ofinflation(output variable ) so it can beestimated by observing four Indonesia's macroeconomic data, namely the exchange rate, money supply, interbank interest rates, and the output gap (input variable). Observation period started from the data in 20011 to 20113. After the learning process is complete, fuzzy systems generate 45 fuzzy rules that can define the input-output behavior. The results of this study indicate a fairly high degree of accuracy with an average error rate is 0.5315.]]>
<![CDATA[Penanaman Modal Dan Pertumbuhan Ekonomi Tingkat Provinsi Di Indonesia ]]>
<![CDATA[Rahma Dian Hapsari]]>;
<![CDATA[Imam Prakoso]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (266.715 KB)
|
DOI: 10.24914/jeb.v19i2.554
<![CDATA[This research examines the impact whether foreign direct investment (PMA) can significantly influence the gross domestic regional product ( PDRB ) and how moderation variable of Unemployment Rate (TPT) and Human Development Index (IPM) also influence to Indonesian provinces as the research objects of this study. The data was taken from 2004-2013 (10 years). By using General Methods of Moments (GMM), this research shows PMA does not have any impact on economic growth. On the other hand, domestic direct investment (PMDN) is able to increase economic growth. This implies that PMA only funded the needs to less strategic investment sector. To boost up evenly the provincial economic growth, government should increase the incentive on investment to attract foreign investors to invest on less strategic sectors, and create incentive for domestic investors to maintain the business. Another conclusion is Indonesian workers are not developed due to the presence of PMA, and it indicates that there is no transfer of technology. Government needs to maintain PMDN and attract investors to invest in other sectors that are still not efficiently managed by PMDN.]]>
<![CDATA[Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014 ]]>
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Theresia Febiengry Sitanala]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (268.343 KB)
|
DOI: 10.24914/jeb.v19i2.555
<![CDATA[Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1) the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2) the positive impact of audit delay on audit switching; and (3) the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1) the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2) audit delay has a positive impact and significantly related to audit switching; (3) audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.]]>
<![CDATA[Sustainability Consumption: Perubahan Perilaku Mengonsumsi Daging ]]>
<![CDATA[Waluyo Budi Atmoko]]>;
<![CDATA[Nang Among Budiadi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (306.467 KB)
|
DOI: 10.24914/jeb.v19i2.556
<![CDATA[Excessive meat consumption has negative impact on many areas of life, such as: health, production efficiency, environment, and social and ethics. This negative impact has encouraged the effort to change the behavior in consuming meat. This study is expected to contribute to the creation of public awareness, the need to establish the balance between consuming meat behavior and its consequences. The study used the experimental method. Hypothesis tested by Kruskal-Wallis test and Mann-Whitney test. The result of the study stated there was a significant difference between stimuli of information about negative impact of meat consumption on health, environment, social and ethics and control. Meanwhile, there was no significant difference between stimuli of information about negative impact of meat consumption on production efficiency and control. Conclusion of the study is information about negative impact of meat consumption on health, environment, social and ethics can cause behavioral change.]]>
<![CDATA[Identifikasi Peranan Orang Tua Wirausaha Dalam Pembentukan Karakter Entrepreneurial Spirit Dan Keberlangsungan Business Project Mahasiswa Universitas Ciputra ]]>
<![CDATA[Dewi M. Immanuel]]>;
<![CDATA[Metta Padmalia]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (420.633 KB)
|
DOI: 10.24914/jeb.v19i2.557
<![CDATA[This study aims to know whether the character of the entrepreneurial spirit of Ciputra University students which is expected to be the factor in being a successful enterprenour in the future, is influenced by parent who has a career as an independent enterprenour. The population of the study is students who have completed a minimum of two year study, have a sustainable business project at the time being, and have parents as family business entrepreneur. This is an exploratory qualitative research done by conducting in-depth interviews to students who become informants. Results from this study indicated that the character of the entrepreneurial spirit in the students themselves can be formed through an educational process, and also through action and the way of thought from parents in running the business. Character of entrepreneurial spirit is professionally sharpened the students in learning process at Ciputra University which is based on entrepreneurship.]]>
<![CDATA[Theorizing Pada Teori Pengelolaan Modal Kerja: Relasi Aset Lancar Dan Kewajiban Lancar ]]>
<![CDATA[Shalahuddin Haikal]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (378.969 KB)
|
DOI: 10.24914/jeb.v19i2.558
<![CDATA[Current assets and current liabilities relation is one of the traditional topics of financial management. Through algebra operations, both relations acquired current ratio and net working capital which became a postulate, called the rule of thumbs: current ratio must be greater than 1, and net working capital has to be positive. Based on the findings in two IDX’s listed companies, this paper questioning the validity of those rule of thumbs, based on Operation Management, Financial Market evolution and Corporate Governance. This is not an empirical research, this is a theorizing effort which forgotten by scholars in the field of business and management.]]>
<![CDATA[Analisis Anteseden Kewirausahaan Di Perusahaan Keluarga ]]>
<![CDATA[Ariyani Wahyu Wijayanti]]>;
<![CDATA[Salman Faris Insani]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (221.669 KB)
|
DOI: 10.24914/jeb.v19i2.559
<![CDATA[This research examines and analyzes the corporate entrepreneurship antecedent in family firms; the willingness to change, generation involvement, perceived technological opportunity, and strategic planning. The samples of this research are family firms which located in the center of batik industry in Surakarta, Sukoharjo, and Sragen. Eighty two respondents in this study are business owners or respective family members who are involved in managing the organization and able to disclose required information for this research. The research used non-probability sampling and purposive sampling as the method and technique. By using multiple regression analysis, the findings have shown that corporate entrepreneurship antecedent is a willingness to change and strategic planning, while generation involvement and perceived technological opportunity do not influence on corporate entrepreneurship.]]>
<![CDATA[Pertanggungjawaban Sosial Universitas: Implementasi Model Cycle Relations ]]>
<![CDATA[Lina Sinatra Wijaya]]>;
<![CDATA[Krismiyati Krismiyati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (330.592 KB)
|
DOI: 10.24914/jeb.v19i2.553
<![CDATA[The competition among Higher Education is getting tougher. They need to do their best in order to maintain their existence and getting more students coming to their institutions. One way to achieve that goal is through carrying out Corporate Social Responsibility (CSR) programs or University Social Responsibility (USR) for university. This study tries to investigate the implementation of ‘Cycle Relations’ model in CSR to increase the intake of Higher Education. This study involved seven Higher Educations and nineteen High schools in Central Java. In collecting the data, it used a depth-interview method with all the related parties in this study. The result showed that most of the Higher Education institutions have implemented Corporate Social Responsibility program in various ways. Their target audience included the high schools, society, and parents. From the model implementation, it showed that the CSR program did have an impact towards the intake in their institution. However, one important thing to consider is that the role of the teachers at schools was quite significant in influencing the students to choose which university to go. This reflects that although the Higher Education institution have planned and carried out CSR programs according to what the target audiences’ need, it does not guarantee that it will have direct impact towards their intake because the influence of teacher is quite significant. It may have a bigger impact in long term as the target audiences know the quality and contribution of the Higher Education institutions.]]>
