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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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Eksplorasi dan Perancangan Prototipe Aplikasi Kantor Maya Untuk Meningkatkan Sustainable Competitive Advantage di Perguruan Tinggi Yusepaldo Pasharibu; Hari Sunarto; Agus Sugiarto; Yunita Budi Rahayu Silintowe
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Sustainable competitive advantage for universities could not be separated from the information technology. Actually, some universities have been implemented this information technology, especially virtual office applications. Eventhough, the virtual office applications were implemented, but preliminary research found that those applications used were Online Transaction Processing only, not Online Analytical Processing that can be used to make decision. Based on those explanations, this research had been done to explore and design the virtual office prototype application for universities. Three methods were used to conduct this reseach, which were explorative, validation, and application design. Finally, prototype applications of virtual office dashboard, lecturer dashboard and accreditation dashboard to improve sustainable competitive advantage for universities were presented as this study result.

Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean Yunus Harjito; Fatchan Achyani; Payamta Payamta
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to obtain empirical evidence on the success of e-procurement implementation by the local government, viewed from system and information quality. The implementation success refers to the use and users satisfaction, which contribute to organizations and individuals inside. The research method is quantitative method using questionnaire. The research population is procurement committee in local government, while the sample are the procurement committee members in Surakarta City Government. The data were analyzed using SmartPLS ver.2.0.M3. The results of the statistical analysis show that the system quality does not influence the user satisfaction and use. The information quality has a positive influence to the user satisfaction and actual use. While actual use does not influence the user satisfaction. Moreover, user satisfaction and use also gives a positive influence to the individual impact and the individual impact gives positive impact to the organizational impact.

Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia) Syahril Djaddang; Shanti Lysandra
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.

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.

Investment Opportunity Set (IOS) Berbasis Pertumbuhan Perusahaan dan Kaitannya Dengan Upaya Peningkatan Nilai Perusahaan Eka Handriani; Tjiptowati Endang Irianti
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to develop theoretical approach to complete the conceptual controversy regarding the research results on the investment policy and firm value. This research employs firm value, investment opportunity set (IOS), funding and dividend as variables. Dividends in the research proxied by dividend pay out ratio (DPR), funding proxied by DER and firm value indicated by Tobin’s q, which are mediated by IOS. The sample are taken from 154 manufacturing company financial statements during 2010 to 2012. The data were tested using path analysis. The research found that dividend and funding policy positively influence IOS. Investment opportunity (IOS) positively influences the firm value. IOS was able to mediate the effect of dividends to the firm value, and also the influence of funding decisions to firm value.

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.

Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Kecil Menengah (Studi Pada Sentra Konveksi di Kecamatan Tingkir Kota Salatiga) Alex Wibowo; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Accounting information can be used as a basis for business decisions making. Making the right decision can determine the success of a business. Therefore, accounting information has an important role toward the business success. Based on previous studies, SMEs often face difficulties to apply accounting in their business. However, the SMEs can still run their business. The aim of this study is to prove the effect of accounting information utilization toward the business success of SMEs. The research objects are SMEs on convection center in Tingkir Salatiga, which is one of SMEs center that still exist in Salatiga until now. The sampling method used in this research is purposive sampling, with SMEs that already have accounting information as the criteria, so it can be further investigated regarding the use of the accounting information in the business. The results showed that the accounting information utilization affect the business success in the convection center. Therefore, SMEsshould use accounting information as a basis for business decisions making in order to obtain appropriate decision so that support its business success.

Memetakan Perubahan Organisasi Dalam Desain Learning Organization Pada Usaha Kecil Menengah di Kota Malang Sugeng Mulyono; Enlik Kresnaini
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims at analyzing the implementation of learning organization at small and medium enterprises (SMEs); the effects of learning organization on individuals’ ability; the effects of individuals’ ability on SMEs changes; and the effects of learning organization on changes of SMEs. The population of this research is all SMEs located in Malang and the samples are 298 SMEs taken through multi stages sampling. The primary data were collected using a questionare and interviews, whereas the secondary were obtain from relevant documents. The collected data were analyzed using descriptive and structural equational modelling (SEM). The results show that learning organization has a significant positive effect on individuals’ ability; the individuals’ ability has a significant positive effect on changes of SMEs; and learning organization has a significant positive effect on changes of SMEs, as indicated by C.R > 2 and value of P < 0,05.

Pengembangan Komoditas Batik: Determinasi Budaya Ekonomi dan Perubahan Struktur Kebijakan Terhadap Perkembangan Usaha Ekonomi Lokal (Studi Tentang Pengusaha Batik Laweyan Surakarta) Erma Setiawati; Nursiam Nursiam; Zulfikar Zulfikar
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Batik is an Indonesian national culture product that awarded by UNESCO as world cultural heritage. The research takes place in Kampung Batik Laweyan Surakarta which is the oldest and the center of the traditional batik industry in Indonesia. The purpose of this research is 1) to understand the characteristics of economic culture to look at the social culture of Laweyan Batik business, 2) to explain the development of batik trading which is supported by informal economic opportunities, 3) to analyze the changes in political (policy) structure and its anticipating setrategy. This research is a qualitative research using ethnographic approach. The results showed that 1) batik entrepreneurs in Laweyan characterized as bazaar economy culture with reciprocity social relationships, 2) the business relationship is based on trust, 3) government policy on financial assistance for the development of batik Laweyan plays an important role as anticipation to free trade.

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