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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 9 Documents

Search results for , issue "Vol 22 No 2 (2019)" : 9 Documents clear

Apakah sinyal kinerja keuangan masih terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI Yulita Setiawanta; Much Azizium Hakim
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Many previous studies have stated that financial performance such as capital structure, company growth and profitability can influence the firm value. These results confirm the existence of signal theory in the activities of investors in the Indonesian capital market. Based on past studies, this study aims to prove the confirmation of the signal theory again. This research was conducted on issuers of financial and banking institutions that have been listed on the Indonesia Stock Exchange at the end of 2016, starting with the study period from 2014 to 2016. With purposive sampling, identification was conducted to determine the number of samples used and the authors obtained 17 issuers as samples. Data analysis technique uses multiple linear regression analysis.The results of this study prove partially that the capital structure, and profitability affect the firm value, but not for the growth of the company. Based on these findings it can be stated also that in the case of this study the signal theory was declared quite effective confirmed working on the sample companies in this study, especially in the observation period, This is reflected by two of the three variables that significantly influence to the firm value as a reflection of investor responses from signals that informed by the sample company.

Strategi menghadapi risiko produksi padi sawah di Kabupaten Sumba Timur Junaedin Wadu; Yuliawati Yuliawati; Bayu Nuswantara
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

ABSTRAK Penelitian ini dilakukan pada Kecamatan Lewa Kabupaten Sumba Timur. Pemilihan lokasi dilakukan dengan pertimbangan bahwa Kecamatan Lewa merupakan sentra produksi padi di Kabupaten Sumba Timur dan produksinya mengalami fluktuasi yang mengindikasikan adanya risiko. Sampel dalam penelitian ini adalah petani padi sawah, penyuluh pertanian, dan pemerintah setempat. Tujuan dari penelitian ini adalah 1) menganalisis faktor-faktor yang mempengaruhi produksi dan risiko produksi dengan responden 98 petani padi sawah, dan 2) menyusun strategi untuk menghadapi risiko produksi menggunakan analisis SWOT dengan sumber informan sebanyak 12 orang.Teknik pengambilan sampel digunakan secara acak sederhana (simple random sampling). Penelitian ini memakai model Cobb-Douglas dalam bentuk logaritma natural untuk menganalisis faktor-faktor yang mempengaruhi produksi. Sedangkan faktor-faktor yang mempengaruhi risiko produksi dianalisis dengan model multiplicative heterocedasticity. Hasil penelitian menunjukkan faktor-faktor yang mempengaruhi produksi adalah luas lahan, pupuk Urea, Phonska, pestisida, tenaga kerja, dan dummy musim tanam. Sedangkan faktor yang mempengaruhi risiko produksi adalah luas lahan, benih, dan herbisida. Sementara itu, hasil analisis menunjukkan strategi yang ditetapkan dengan TAS (Total Actractiveness Score) tertinggi adalah mengikuti pelatihan-pelatihan dan pembinaan melalui peningkatan kerjasama dengan pemerintah dan pihak lainnya.

Pengaruh pengungkapan risiko lingkungan terhadap likuiditas dan biaya modal saham Rizky Eriandani; I Made Narsa; Andry Irwanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to empirically examine the effect of environmental risk disclosure on the cost of equity and stock liquidity. Environmental risk disclosure is measured by content analysis based on the number of sentences in the annual or sustainability report. The research samples were 456 companies included in the high profile industry and were assessed by the Trucost database in 2013-2015. The data were processed using Eviews 10 run for panel least squares common effects method. The results show that environmental risk disclosure has a significant effect on stock liquidity, but does not have a significant effect on the cost of equity. The results of this study contribute to expand the disclosure theory, because it empirically proves that the environmental risk information used by investors.

Dampak berita makroekonomi terhadap fluktuasi nilai tukar di Indonesia Badara Shofi Dana; Moh. Adenan; Zainuri Zainuri
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The short-term exchange rate fluctuations can be explained by the microstructure approach of the foreign exchange market. The concept argues that macroeconomic news (news in the newspaper) can affect the exchange rate in the foreign exchange market by changing market actors’ assumptions . This study seeks to analyze the impacts of domestic and Chinese macroeconomic news on exchange rate fluctuation in Indonesia. The study uses exchange rates and domestic and Chinese macroeconomic news from2/1/ 2013 to 31/12/2018. Macroeconomic news consist of economic growth (GDP), retail sales and current account. By using the Generalized Methods of Moments (GMM) as the analysis tool, the study indicate that domestic and Chinese macroeconomic news affect exchange rate movements in Indonesia. Thus, this study suggests that Indonesia needs to maintain its macroeconomic fundamentals to mitigate the impacts of macroeconomic news. Further, increasing the efficiency and credibility of financial markets is crucial to stabilize exchange rate movements.

Keselarasan anggaran dan kinerja manajerial: Peran mediasi keadilan anggaran Shelly Febriana Kartasari; Bambang Tjahjadi; I Made Narsa
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tujuan penelitian ini adalah menguji peran mediasi keadilan anggaran pada hubungan keselarasan anggaran terhadap kinerja manajerial. Penelitian ini mengolah data primer yang diperoleh menggunakan kuesioner yang dibagikan kepada manajer unit bisnis perusahaan manufaktur di Propinsi Jawa Timur. Sampel penelitian dipilih menggunakan rumus Slovin pada tingkat kepercayaan 5 persen. Sampel yang dianalisis sebanyak 616 kuesioner. Alat analisis yang digunakan adalah Structural Equation Modeling dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan distributif memediasi pengaruh keselarasan anggaran terhadap kinerja manajerial.

Menakar tata kelola badan usaha milik desa di Indonesia Harjanti Widiastuti; Wahyu Manuhara Putra; Evy Rahman Utami; Rudy Suryanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to identify the governance indicators and capture the governance practices of Village-Owned Enterprise (BUMDes). The contributions of the research are (1) constructing Village-Owned Enterprise’s governance indicators, which as far as the researcher knows, there has been no prior research, and (2) providing the preliminary description of Village-Owned Enterprise practices that have run. This research is a qualitative descriptive study. The research methods were literature study, focus group discussion, and survey. Focus group discussion was conducted with three Village-Owned Enterprises; BUMDes Amarta (Sleman), BUMDes Srimartani (Bantul), and BUMDes Dlingo Giritama (Bantul). Based on the results of the study, it showed that (1) most of the Village-Owned Enterprises that were the objects of the research were start-up and growing so that the basic governance were contained in the rules of association and internal bylaws (AD-ART) of Village-Owned Enterprise, but most of them have not compiled governance documents specially financial accountability documents, (2) the application level of Village-Owned Enterprise Governance in Indonesia was relatively low, the lowest element of applicability was in the sustainability and accountability aspects. This result seems to correlate with the period of Village-Owned Enterprises that is relatively new (three years in average). The indicators arranged are too ideal for start-up village-Owned Enterprises so that there are many indicators that have not been achieved. As a result, future research needs weighting indicators that can distinguish between start-up, growth and mature Village-Owned Enterprise. This research has implications on the requisite to provide the guidance for Village-owned Enterprise in terms of governance documents, such as Strategic Plans, Internal Control systems, and Financial Administration.

Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

ABSTRACT This study aims to examine the relationship between the determinants of the use of accounting information systems in village financial management through behavioral aspects using the UTAUT model including performance expectancy, effort expectancy, social influence, and facilitating condition on behavioural intention. This study uses quantitative methods and data collection using a questionnaire. The study population was village offices in Banyuwangi Regency, while the samples used in this study used judgment sampling techniques. The collected data was analyzed using SmartPLS ver.2.0.M3. The results showed that performance expectancy, effort expectancy, and facilitating conditions had a positive and significant effect on behavioural intention using the system, while the social influence on behavioural intention using the system was not supported. In addition, the effects of male or female gender as well as the effects of masculine or feminine gender as moderating are not supported.

Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan I Nyoman Putra Yasa; Made Aristia Prayudi
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk menguji peran Tri Kaya Parisudha sebagai perwujudan aspek etika berbasis kearifan lokal dalam mempengaruhi perilaku kepatuhan perpajakan wajib pajak di wilayah Provinsi Bali dalam kerangka Teori Perilaku Terencana (Theory of Planned Behavior). Penelitian dilakukan dengan metode survei melalui penyebaran kuesioner kepada wajib pajak orang pribadi pada 8 (delapan) wilayah kantor pelayanan pajak (KPP) se-Provinsi Bali. Data yang diperoleh selanjutnya dianalisis secara kuantitatif menggunakan metode statistik berbasis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa norma subjektif berpengaruh terhadap niat berperilaku patuh, pengendali perilaku kepatuhan perpajakan persepsian dan niat berperilaku patuh berpengaruh terhadap perilaku kepatuhan wajib pajak dan nilai Tri Kaya Parisudha berpengaruh terhadap niat berperilaku patuh.

Struktur modal, profitabilitas, dan nilai perusahaan: Efek moderasi Good Corporate Governance Afi Virna Noviani; Apriani Dorkas Rambu Atahau; Robiyanto Robiyanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan menganalisis pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasinya. Penelitian ini menggunakan data laporan keuangan tahunan yang diperoleh dari 27 perusahan yang tercatat dalam Indeks Bisnis 27 periode 2014-2016. Teknik pengumpulan data menggunakan metoda purpose sampling dengan sampel penelitian 23 perusahaan. Analisis dalam penelitian ini menggunakan program STATA 11. Hasil penelitian menunjukkan bahwa struktur modal secara signifikan tidak berpengaruh terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi, sedangkan profitabilitas secara signifikan berpengaruh terhadap nilai perusahaan dengan GCG sebagai variabel moderasinya.

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