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INDONESIA
Akuntabel : Jurnal Ekonomi dan Keuangan
Published by Universitas Mulawarman
ISSN : 02167743     EISSN : 25281135     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
AKUNTABEL: Jurnal Akuntansi dan Keuangan is a scientific journal in the field of accounting and finance published twice a year (in Marc & Sept). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 10, No 1 (2013)" : 7 Documents clear
KAPABILITAS INOVASI USAHA KECIL DAN MENENGAH DI INDONESIA Irsan Tricahyadinata
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.873 KB) | DOI: 10.30872/jakt.v10i1.49

Abstract

The Importance of studying innovation in context of small firms lies the fact that: there is no specific size of a company that is more suited for innovation, and small companies have barriers and determinants of different innovations. Improve SMEs innovation to create competitiveness is not an easy thing to do. In Indonesian, the government's efforts merely provide help with various aspects of the capital program People's Business Credit (KUR), which largely devoted to productive activities such as SMEs. However, the existing problems are not only limited in terms of capital, some other problems such as lack of access to SMEs companies with banking institutions, business-oriented business management weaknesses, knowledge and information are lame so forth. On the external side, the cultural import cheaper reasons and also the high competition of goods and services from abroad who supported the means and funds to trigger depressed SMEs with limited capital. Finally not a lot of SMEs in Indonesia that can grow and develop strong as expected. Strategy is to be able the competition through innovation. Study more complex models and relevant in explaining the innovation and performance of SMEs in Indonesia that can conveniently be considered in practical policies related to efforts on improve the company's innovation and SMEs performance both in terms of companies and other stakeholders which means importance role of market orientation, leaderships, culture organization and partnership organization for innovation (process, product and market) and performance.Keywords: Performance; Capabilities Inovation: SMEs Indonesian
CSR IMPLEMENTATION OF COAL MINING COMPANY Warman Warman
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.966 KB) | DOI: 10.30872/jakt.v10i1.52

Abstract

Coal mining activities in addition to the positive impact too negatively in the form of social conflict and environmental damage in the area. Therefore the program Corporate Social Responsibility (CSR) is very important in order to respond to the problem. Law No. 40 of 2007 on limited liability, set about corporate social responsibility, as a must do. CSR implementation, integrated in every stage of the operational activities of the company. The results showed that the implementation of CSR PT. JMB is: (1) the company commitment to the program pretty well comdev characterized by a clear organizational structure management, and a willingness to allocate funds set of production, (2) Sustainability CSR program in general is not optimal, the indicator: many programs designed partially, or not planned for sustainability so that less benefit improvements and changes, as well as the independence of the community, (3) Concrete results of the CSR activities of the company shows that the positive perception of CSR programs running strong as well and vice versa soon develop a negative perception because of the planned program was not realized. It also deals with the public perception that CSR is the right of people because of the negative impact of the company's operations. From this research it is necessary to develop future CSR programs that are sustainable, well planned and implemented so that the community empowerment and independence, can be realized in line with expectations and ideals of CSR.Keywords: Implementation of Corporate Social Responsibility (CSR)
KINERJA PORTOFOLIO SAHAM PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Maryam Nadir
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.85 KB) | DOI: 10.30872/jakt.v10i1.50

Abstract

The performance of stock portfolio observe not only return but also consider the risk of portfolio. There are several methods that can be used to measure the performance of portfolios using index Sharpe and Treynor index. Stock portfolio performance measurement can be facilitated by using a proxy that LQ 45, a liquid stock market capitalization is high, has a high-frequency trading, does not fluctuate and objectively has been selected by the Stock Exchange. The purpose of this research is to analyze the performance of mining stock portfolio using the Sharpe index and Treynor index in Indonesia Stock Exchange. This study tries to analyze the performance of mining stocks listed on the Indonesia Stock Exchange in the period 2011-2012 using the index Sharpe and Treynor index. The results showed that by using the index Sharpe and Treynor index no stock are performing well. All stock is negative. Performance ratings Sharpe index and Treynor index indicates that the stock portfolio ADRO ITMG is ranked one with an index Sharpe value of -0073 and Treynor index values -0.005.Keywords: Sharpe index, Treynor index, Stock, Portfolio Performance, LQ45
PEMETAAN STRUKTUR PASAR DAN POLA DISTRIBUSI TELUR AYAM RAS PENYUMBANG INFLASI DAERAH SERTA IMPLIKASINYA TERHADAP KEBIJAKAN PENGENDALIAN HARGA Bramantika Oktavianti
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.356 KB) | DOI: 10.30872/jakt.v10i1.51

Abstract

General purpose of this study is to identify the market structure, distribution patterns and behavior of commodity producers eggs regional contributor to inflation. So it is known for certain commodities which contributed to inflation in Samarinda. Based on the above description and analysis of several important points can be drawn as follows: Market structure is formed in each level and the majority are perfectly competitive oligopoly market due to the nature and characteristics of a homogeneous commodity and a mass commodity. The majority of respondents at the level of retailers stated that the supply is not interrupted if the respondent did not commit distribution of commodities, is inversely proportional to the respondents on the label distributors and manufacturers.Keywords: Market Structure, distribution patterns, the behavior of producers and local inflation.
PENGARUH JOB DESCRIPTION DAN JOB SPECIFICATION TERHADAP KINERJA PROSES Salmah Pattisahusiwa
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.348 KB) | DOI: 10.30872/jakt.v10i1.53

Abstract

The purpose of this research explan the effects job description and job specification to performance of the process of the organization in an environment of local governments. A study in 2012 at the Organization of Kutai Kartanegara, East Kalimantan. Studies conducted a study of explanation (explanatory research) study/research that explains the causal relationship between the variables research through testing hypotheses. The Data collected from the respondent that the from various strata/echelon personnel taken 4 people are random in each (as much as 40) in the survey. Thus the total number of samples is 160 people. Data that has been collected is processed by the program Smart PLS 2.0. Research results show that understanding of the employees of the authority, responsibility, conditions of work, facilities, standards work, are able to improve the performance of the process in this case ability of employees in delivering Responsiveness, Accountability, Responsibilitas, survival, openness/transparency and. However, specification of terms (education and training as well as the competence of the employees) have not been able to improve the performance of the process (Responsiveness, Accountability, Responsibilitas, survival, openness/transparency, and empathy).Keywords : job description, job specification/, process performance
TEORI KONSUMSI DAN PRODUKSI DALAM PERSPEKTIF EKONOMI ISLAM Sri Wahyuni
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.758 KB) | DOI: 10.30872/jakt.v10i1.55

Abstract

Consumption is defined as fulfilling the needs of goods and services that give ones virtue (maslahah) both in life and after. In general this fulfillment will provide additional benefits in term of physical, spiritual, intellectual, or material, as well as satisfaction for the doers. Fulfilling the needs will enhance its value and happiness. However, if it is not done based on willingness it will bring benefit and satisfaction only. In Islam,production process should be done according to ethics and norms (shar’i) and gives benefits for the people besides the producers themselves. Production should be utilized in proper way considering the usefulness for the world and the responsibility of being human as the leader upon earth (KhalifatulfilArdh)Keyword: consumer theory, production theory, needs, desires, and welfare
MINAT BELI ULANG PENERBANGAN KOMERSIL DI KALIMANTAN TIMUR Muhammad Awaluddin
AKUNTABEL Vol 10, No 1 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.56 KB) | DOI: 10.30872/jakt.v10i1.54

Abstract

The repeat purchase intentions changes in the number of passengers was triggered partly by. It will be interesting to see, because the high-low factor in consumer decision making repeated purchases will have an impact on the profit for the airline in question. The number of airline companies in Indonesia either young age, or who should have been categorized established flight hours due to high market ups and downs even airlines ceased to operate due to compete in that market. In addition to the impact on repeat purchases sacrifices they have to do the sacrifice which so far does not seem fair that they spend between values with the value they get. Why there is a difference to re-purchase a ticket on any airline , whereas under Regulation issued by the Minister of Transportation, it was clear that the rules that must be met by all the airlines in which the rules related to the age of the aircraft, limit the number of landings, upper rate limit, and the limit lower rates are the same among all airlines operating in Indonesian, where the rules were made to support the comfort and safety of passengers so that passengers are not harmed by the airlines.Keywords: Repeat Purchase; Consumer Satisfaction; Commercial Flight

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