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
205 Documents
<![CDATA[Perlakuan Akuntansi Karbon di Indonesia ]]>
<![CDATA[Monika Meliana Taurisianti]]>;
<![CDATA[Elisabeth Penti Kurniawati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1230.05 KB)
|
DOI: 10.24914/jeb.v17i2.273
<![CDATA[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.]]>
<![CDATA[Sustaining Competitive Advantage in Prima Sakti ]]>
<![CDATA[Kristin Handoyo]]>;
<![CDATA[John J. O. I. Ihalauw]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (173.719 KB)
|
DOI: 10.24914/jeb.v18i2.274
<![CDATA[Didirikan pada tahun 1993, Prima Sakti adalah sebuah perusahaan metal stamping dan plastic injection parts. Setelah lebih dari dua dekade, perusahaan ini telah berkembang menjadi sebuah perusahaan yang kompleks dalam hal ukuran, pasar dan produk. Penelitian kualitatif ini dipandu oleh sejumlah teori sebagai landasan dan menggunakan triangulasi data. Hasil dan pembahasan menunjukkan adanya perkembangan perusahaan dari sistem made-to-order menjadi sistem hybrid antara sistem made-to-order dan made-to-stock untuk memaksimalkan kapasitas dalam menerapkan cost leadership. Target pasar juga meluas dalam hal melanjutkan penetrasi pasar, pengembangan pasar dan pengembangan produk. Hasil dan pembahasan juga mengindikasi bahwa untuk mendapatkan keunggulan kompetitif, perusahaan mengintegrasi strategi cost leadership dan differentiation. Sebagai penutup, peneliti mengusulkan sebuah teori-mini yang didasarkan pada sejumlah variabel antara lain reputasi perusahaan, kualitas produk, pelayanan, learning effect, economies of scale, economies of scope dan capacity utilization yang mungkin memengaruhi keunggulan kompetitif untuk diuji secara kuantitatif.]]>
<![CDATA[Persepsi Generasi Muda Terhadap Profesi Pengrajin Batik Tulis di Purbalingga ]]>
<![CDATA[Suliyanto Suliyanto]]>;
<![CDATA[Weni Novandari]]>;
<![CDATA[Sri Murni Setyawati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (114.844 KB)
|
DOI: 10.24914/jeb.v18i1.275
<![CDATA[The aims of this study were to analyze the perception of young generationto theprofession of batik craftsmen and to analyze the reasons of young generation are reluctant to become batik craftsmen in Purbalingga. The study was conducted in Purbalingga with the younger generation who located in centers of painting batik. The data was collected using in-depth interviews, Focus group discussion (FGD), and questionnaires. The data were analyzed using descriptive statistics and nonparametric statistic analysis of binomial test and Cochran test. Based on the result, it can be concluded that perception of young generation to batik craftmen profession as a job are low income job, requires the soul of art, requires persistence, can be done as a side job, no clear career path, providing the freedom of expression, more flexible compared to other jobs, less prestigious, does not require large capital and income uncertainty. The young generations are not willing to become batik craftsmen because of uncertain income, do not have the taste of art, and do not have enough capital.]]>
<![CDATA[Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia ]]>
<![CDATA[Sansaloni Butar-Butar]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (615.732 KB)
|
DOI: 10.24914/jeb.v17i2.276
<![CDATA[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.]]>
<![CDATA[Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo ]]>
<![CDATA[Mohammad Alfian]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (257.657 KB)
|
DOI: 10.24914/jeb.v18i3.277
<![CDATA[This study determines the factors supporting the implementation of SIMDA (local government’s financial management information system) on SKPDs (local government agencies) and the effect of SIMDA implementation toward financial statement quality. This research was based on the deficient SIMDA implementation, as demonstrated by inadequate accounting information quality. Inadequacy of accounting information quality was indicated by smaller number of SKPDs which obtain an unqualified opinion on their audit report. The population in this research is SKPDs in Kulon Progo, Yogyakarta. The samples were taken using judgmental purposive sampling method. The hypotheses were analyzed using structural equation model through SmartPLS. The results show that the quality of data input and the level of user knowledge about SIMDA positively affects the SIMDA implementation. Moreover, the top management support was not positively influence the SIMDA implementation. Furthermore, the research also found that the SIMDA implementation has positive influence toward the accounting information quality.]]>
<![CDATA[Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability) ]]>
<![CDATA[Agus Prasetyanta]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (802.67 KB)
|
DOI: 10.24914/jeb.v17i2.278
<![CDATA[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.]]>
<![CDATA[Analisis Pengembangan Produk Berbasis Quality Function Deployment (Qfd) (Studi Kasus pada Produk Susu PT MSA) ]]>
<![CDATA[Okky Rizkia Yustian]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (282.712 KB)
|
DOI: 10.24914/jeb.v18i3.279
<![CDATA[Product developments are motivated by science and technology, change ofconsumer’s demands, competition, and requirement to improve profit. This research is intended to figure out and analyze the tools applied in the PT MSA’s product development and its alternatives. Quality Function Deployment (QFD) is used to determine product attributes for consumer’s demand, company’s performance, level of interest, technical parameters, requirement of process, and quality procedures to improve the products. This research is designed as a quantitative research method. QFD application in PT MSA results 15 product attributes, which are demanded by consumers. Those attributes are interpreted through 9 technical parameters in House of Quality (HOQ) for packaged fresh milk, and 15 product attributes for yoghurt. Based on the priority analysis, PT MSA will conduct their business decision to develop yoghurt product, which is expected to increase the total sales.]]>
<![CDATA[Entrepreneurial Orientation and Social Capital in Pricing Strategy: a Case of Small Enterprises in East Java ]]>
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Aluisius Hery Pratono]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (286.922 KB)
|
DOI: 10.24914/jeb.v18i3.280
<![CDATA[Penelitian ini mengkaji dampak orientasi kewirausahaan dan modal insani terhadap strategi penetapan harga perusahaan-perusahaan kecil di Jawa Timur. Metoda penelitian ini merupakan campuran antara analisis kuantitatif dan analisis kualitatif yang dipergunaan untuk menganalisis 168 perusahaan kecil. Temuan utama dari analisis kualitatif adalah perusahaan kecil cenderung menetapkan harga rendah untuk produk-produk mereka, diskon diberikan kepada pelanggan yang loyal, sistem penetapan harga transfer berdasarkan biaya produksi, adanya hubungan yang dekat antara pekerja dan pemilik dan antar pekerja, serta keagresifan bukanlah merupakan ciri perusahaan kecil. Temuan utama dari analisis kuantitatif ada tiga, yaitu (1) keagresifan dalam inovasi produk dan otonomi dalam pengambilan risiko merupakan dua ukuran orientasi kewirausahaan yang memengaruhi kemampuan perusahaan kecil di Jawa Timur dalam menetapkan harga produk baru; (2) baik agresifitas dalam inovasi dan otonomi dalam pengambilan risiko menentukan program pemasaran (salah satu ukuran penetapan harga) di perusahaanperusahaan kecil; (3) berbagi ide tentang tujuan merupakan faktor kunci dalam modal insani yang sangat memengaruhi komunikasi yang baik dengan pelanggan.]]>
<![CDATA[Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi ]]>
<![CDATA[Edy Suprianto]]>;
<![CDATA[Septian Harryoga]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (111.324 KB)
|
DOI: 10.24914/jeb.v18i3.281
<![CDATA[Framework for the Development of Accounting Education Research which ispromulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligence and students’ self-confidence. This study tries to evaluate the effect of emotional intelligence, study behavior, and culture to the degree of accounting knowledge that is moderated by self confidence. The research population is all of the students in Semarang. While the samples were collected using purposive sampling method. There are two criteria tochoose the samples; which are (1) student from the accounting department in sixth until eighth semester, and (2) the students in Sultan Agung Islamic University, Diponegoro University and Semarang State University. Based on these criteria, the samples are counted by 96 students. The result revealed that emotional intelligence and study behavior has a significant positive effect to the degree of accounting knowledge. Culture does not have a significant effect to the the degree of accounting knowledge. Moreover, the research could not provide evidence that self-confidence is a moderating variable to increase degree of accounting knowledge.]]>
<![CDATA[Corporate Social Responsibility: Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahaan ]]>
<![CDATA[Deasy Sagitaningrum]]>;
<![CDATA[Dianne Frisko]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (143.782 KB)
|
DOI: 10.24914/jeb.v18i3.283
<![CDATA[This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs.]]>
