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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.

Arjuna Subject : -

Articles 205 Documents

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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.

Dampak Liberalisasi Perdagangan Terhadap Kinerja Industri Manufaktur di Indonesia (Pendekatan Structure-Conduct-Performance) Hendy Aprilian Hidayat; Alfa Farah
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The influx of imported goods in the domestic market will pressure domestic producers to be more efficient. The more effiecient the domestic firm, the more competitive it becomes. This competitive firm is expected to have opportunities to expand to a larger market. This study analyzed the effect of trade liberalization to industrial performance in Indonesia. This study exploited data at the industry level, ie: 38 industries of three digits International Standard Industrial Classification (ISIC) during 2000-2009. The analysis was conducted within Structure Conduct Performance (SCP) framework. Industrial performance was measured by price-costmargin and trade liberalization was measured by export share and a dummy indicating implementation of Asean Free Trade Area (AFTA). Using the fixed effect model, the result showed weak evidence of the effect of trade liberalization to industrial performance in Indonesia. Dummy AFTA was negative and significant to industrial performance while export share was insignificant. The results might indicate that the adoption of AFTA endangered domestic firms’ performance.

Latent-Path Modeling Dengan Partial Least Square Guna Memprediksi Pengaruh Faktor-Faktor Isu Lingkungan Terhadap Sistem Pengendalian Manajemen Lingkungan F.X. Kurniawan Tjakrawala; Gregorius Arvan
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study explored the recently topic of environmental management control system issue which has't been conducted by Indonesian's researcher in accounting. The purpose of this study is to predict the effect of perceived factors related to environmental issues such as perceived ecological uncertainty; the degree of environmental proactivity; and stakeholders pressure that affected environmental management control systems. Primary data collection through survey method was done by distributing 325 sets of questionnaires and addressed to the managerial level of respondents who work in the ten of manufacturing companies listed on IDX, with the response rate of 19,70 percent. This study implements a latent-path modeling. Due to relatively few sample (N=64), this study did not allow covariancebased SEM to be applied in testing the hypotheses. So then the three hypotheses of this study were tested by the technique of partial least squares (PLS) using SmartPLS v.2 package, which applied the component-based SEM approach. The hypotheses test were empirically proved the ability to predict that all of these environmental issues positively influenced the environmental management control systems significantly. In the future, similar study still probably to be developed (in Indonesia) based on covariance-based SEM to gain the clear theoretical confirmation.

Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit Melody Iskandar; Stefani Lily Indarto
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality among auditor who worked at public accounting firms in Semarang. The examination results should be able to present accountability and assessment toward fairness of the financial statements, as well as the appropriateness of the financial information with the criteria or rules that have been set. The auditor is expected to carry out the audit properly and resolve any audit process steps, and considering the sufficient audit evidence discovered to ensure the audit quality. The population comprises auditors who work at public accountant firms in Semarang. This research uses 45 auditors as samples. The data is processed using multiple regressions to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independency and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality.

Membangun Kinerja Usaha Melalui Faktor Pembentuk Kapabilitas Pelaku Kewirausahaan Industri Kreatif Nasional Iwan Hermawan; VS Tripriyo PS
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

One of national creative industry roadmap key aspect is the character capability of businessmen. This research aims to empirically define the factors forming the entrepreneurial capabilities of creative industries and its impact on business performance. Art and creative technology industries in three cities in Indonesia, including Denpasar, Jogjakarta and Surakarta are used as samples. The factor analysis is employed to define the presence of three factors-which forming capabilities of national entrepreneurial creative industries, including: (1) internal management-risk management, (2) independence and anti-plagiarism design, and (3) the unique design and renewable idea. The statistic test finds the significant influence of entrepreneurial capabilities of creative industries on business performance. While internal management-risk management is the dominant factor contributing the business performance. Some other findings are national entrepreneurs have understood that the concept, idea, and knowledge were the main capital to accelerate the national creative economy. The entrepreneurs also understand the importance of self-reliance and anti-plagiarism design. But on the other hand, the majority of them have dominant of the external locus of control.

Does IFRS Convergence Promote the Value Relevance of Accounting Information? Ari Budi Kristanto
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai adanya kandungan informasi, relevansi nilai informasi akuntansi dan pertumbuhannya selama proses konvergensi IFRS di Indonesia. Secara khusus penelitian ini dilakukan pada perusahaan perbankan, asuransi dan pembiayaan yang terdaftar di Bursa Efek Indonesia. Kandungan informasi diindikasikan oleh Trading Volume Activity dan Variability of Abnormal Return. Adapun relevansi nilai informasi akuntansi diproksikan oleh koefisien regresi dari fungsi pengaruh informasi akuntansi terhadap harga saham. Hasil penelitian ini menemukan adanya kandungan informasi serta relevansi nilai informasi akuntansi selama periode konvergensi IFRS. Temuan empiris ini menjadi salah satu indikasi adanya manfaat konvergensi IFRS bagi relevansi nilai informasi akuntansi. Berkaitan dengan konvergensi itu sendiri, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi mengalami peningkatan secara bertahap selama periode konvergensi. Relevansi nilai informasi akuntansi ditemukan pada perusahaan dengan rasio saham diperdagangkan yang tinggi serta perusahaan dengan saham yang tidak likuid. Relevansi nilai yang lebih tinggi juga ditemukan pada perusahaan yang terafiliasi dengan perusahaan dari negara yang mengadopsi IFRS.

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