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Mutinda Teguh Widayanto
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INDONESIA
Jurnal Ilmiah Ecobuss
Published by Universitas Panca Marga Probolinggo
ISSN : 23379340     EISSN : 27228622     DOI : https://doi.org/10.51747/ecobuss
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ecobus adalah hasil penelitian dan hasil pemikiran dari Civitas Fakultas Ekonomi dan pihak luar yang berminat pada perkembangan ilmu ekonomi serta terbit secara berkala setiap bulan maret dan bulan september pada tahun 2015 dan akan terbit secara berkala setiap dua kali dalam satu tahun
Arjuna Subject : -
Articles 123 Documents
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Implikasi Kepemilikan Institusional terhadap Discretionary Accrual Abdul Haris
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Changes in the world economic system that occurred in late as a result of globalization will affect Indonesian economic and legal system. A number of studies have examined the discretionary accrual, and this study also takes this topic. It investigates the impact of highly ownership concentration on discretionary accrual. The researcher is interested in Indonesian companies that their ownership concentrates on a few owners in form of institution with the majority of Limited Corporation. Samples in this study are firms listed in the Jakarta Stock Exchange 2006-2011. Multiple regression analysis is used to test the hypotesis. The dependent variables are discretionary accrual and the independent variables of the ownership proportion by institutions are measured with the first biggest ownership by institutions. The control variables are leverage, size and return. The result of this study suggests that the companies owned by institutions do discretionary accrual in income decreasing to avoid political cost. Keyword: earnings management, institution ownership, and discrenionary accrual.
Analisa dan Penerapan Activity Based Costing untuk Penentuan Harga Pokok Poduksi Joni Hendra
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The purpose of this research are (1) knowing the influence of activity based costing (abc) as an effort to produce calculation basic price the paper products hvs a more efficient and more accurate, (2) helping for ease in determine policy to determine the selling price paper hvs.This study adopted qualitative approaches descriptive with the approach case study.The subject of this research is PT.Suparma, tbkSurabaya.As for the period a financial report used were the reports on the production costs in january 2013 up to december 2013. Based on the research done can be concluded as follows (1) by using the method abc, so companies have basic price production more accurate.A comparison, basic price production in the paper products hvs 60 gsm roll in a traditional is higher ( overcosts compared with a method of abcnews.Basic price production overcosts indeed absorb the cost of smaller than traditional methods.While in the paper products hvs 60 gsmplano in a traditional lower ( undercosts compared with a method of abcnews.Hpp who undercosts indeed absorbs more greater than traditional methods.(2) the method of abc take more cost driver so that it will allocate overhead to each of product with more appropriate and accurately.Thus, through the use of a method of abc, distortion the cost of occurring can be removed or pressed minimum. While advice that can be assigned to this research is: (1) of the company need to repair in the calculation of the basic price production by not using the traditional systems / conventional again but by using activity based costing system. (2) before uses the abc should classifies a charge of friends The cost of energy and the cost of embalase to a group overhead to increase accuracy calculation basic price production (Keyword: activity based costing, overhead costæ, basic price production)
Peran Keberadaan Pasar Minggu Alon – Alon Kota Probolinggo terhadap Penambahan Penghasilan Para Pedagang Kaki Lima H.M. Saiful Bahri; Muhammad Syarif Hidayatullah Elmas
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study aims to determine the role of Alon-Alon Mondays market against additional income Probolinggo City. This study used a qualitative approach with a sample of 50 respondents or 33% of all 150 merchants. The collection of data used in this study was to distribute questionnaires or questionnaires directly to the respondents. The results of these studies is how to show that the role of Alon-Alon Mondays market in Probolinggo City. The positive impact on the earnings of the hawkers, is very profitable for traders. It is shown from the respondents' answers as much as 24% to income above Rp. 400,000 every week, by 16% to 200,000 and 300,000 income and other income of less than 100,000 and 100,000. Keywords: Morning Market, additional income street vendors
Penerapan Audit Kepatuhan Atas Prosedur Penjualan Kredit Guna Meningkatan Pengendalian Intern Pada PT Pamolite Adhesive Industry (PAI) Probolinggo Seger Priantono
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The aim of this research is to determine the result and applied of complaint audit on the selling procedure of PT Pamolite Adhesive Industry(PAI) in Probolinggo. The method used in this research is action research which to know the improvement of the intern pressured. The process of compalint audit is done for the unsures of the intern pressured in audit selling procedure which consist of separeted of the functions and the divided the responsibilities, the system of job utilities and the authority of doing practice well in every organizations. The aim of compalint audit is to convince the audit selling procedure is fulled the unsures of intern pressured. The finding of this research is expected that the audit selling procedure is fulled in the intern pressured. For the further researches, the researcher suggests for doing the selling transaction and job divisions of responsibilities well in every parts of selling system. Keywords:complaint audit, selling procedure, intern pressured.
Pengaruh Sumber-Sumber Stres Kerja terhadap Kepuasan Kerja Pegawai Kecamatan Dringu Kabupaten Probolinggo Yayuk Indah Wahyuning Tyas
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study was conducted aims to understand the influence of sources job stress to satisfaction work of state civil apparatus , to understand the extent of the influence of sources job stress that is the design , demands the role of the demands between personal simultaneously to satisfaction work and to know variable of of the design will , demands the role of the demands between personal that have leverage most dominant to satisfaction work of state civil apparatus kecamatan dringu kabupaten probolinggo. This research the approach quantitative , as associative .Variable research used to research this is the independent variable ( sources job stress consisting of of the design , demands the role of the demands between personal and dependent variable ( satisfaction work ) .The method of analysis the data used to research is the quantitative analysis , with use of five formula that is the validity , reliability test , regression analysis linear multiple , test t ( partial ) and the f ( simultaneous ). Based on analysis on concluded that design work , demands role and demands between personal a partial significant work with satisfaction of state civil apparatus .While simultaneously . That design work , demands role , and demands between personal , influences work satisfaction of state civil apparatus in dringu kabupaten probolinggo .While variables most dominant affect satisfaction employment is between personal demands Key Words: The desain work, demani role, dermain between personal, work satisfaction
Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Efektifitas Kerja Guru di MTs Miftahul Ulum Gunung Geni Kecamatan Banyuanyar Kabupaten Probolinggo Agung Yatiningrum
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This research determine the effect of Leadership and Effectiveness Against Work Discipline Teachers Working in MTs Miftahul Ulum Gunung Geni Banyuanyar Probolinggo. The population in this research was the total number of teachers MTs Miftahul Ulum Gunung Geni as many as 20 people. While the data collection methods used were observation, interviews, questionnaires, documentation and literature studies. This type of research with manifold quantitative correlation approach in order to determine the relationship and influence of leadership and discipline to the effectiveness of teachers' work, and in the process the author uses helping of software such as programs Statistical Product and Service Solutions (SPSS, v.15) with the data used in this study were independent variables are Leadership (X1) and Work Discipline (X2), and the dependent variable is Work Effectiveness (Y). From the data processing obtained an equation Y = 9.493 + 0.378 + X2 0,381X1 which means the value of the constant a = 9.493 states that if the respondents' assessment of the leadership and discipline unchanged (fixed), the amount of work amounted to 9.494 Effectiveness of regression b1 = 0.381 states that every additional assessment Leadership at one point, then it affects the increase in effectiveness of the work amounted to 0.432 if the discipline of work has not changed (fixed), and the regression coefficient b2 = 0.378 states that whenever there is additional appraisal work discipline by one point, then it affects the increase in effectiveness of work amounted to 0.378 if the leadership does not change (fixed). The results showed a partial t test = 2,004 X1 and X2 = 2,488 bigger than t table is 1.734 with a significant 0.05. This means that all independent variables (Leadership and discipline of work) has a significant influence on the effectiveness of the work of teachers in MTs Miftahul Ulum Mount Geni Banyuanyar Probolinggo. The coefficient of determination (R) is 0.434 x 100% = 43.40%, this suggests that the effect of variable X (Leadership and discipline) to variations (up and down) Y (Effectiveness of work) amounted to 43.40%, while the balance of 56.60% comes from other factors in addition to leadership and discipline. The test results indicate that the hypothesis that the writer to convey unacceptable that "There is a significant relationship between leadership and discipline to the effectiveness of work of teachers in MTs Miftahul Ulum Gunung Geni Banyuanyar Probolinggo regency". Key word: Leadership, discipline, the effectiveness of work
Pengaruh Citra, Kepercayaan, dan Tambahan Merek pada Pembelian (Studi Pada Produk Kacang Sembunyi Zaha Barokah) Muhammad Syarif Hidayatullah Elmas
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study aims to determine the effect on purchases of brand image, brand trust to figure out the effect on the purchase and the additional brand to purchase. The population is the consumers’ of “Kacang Sembunyi Zaha Barokah” products which are 100 respondents. The study used linear regression analysis of multiple with condition test assumption classical by using SPSS 19 software. The linear regression analysis SPSS 19, with multiple software both simultaneously or simultaneously or by partial or each variable (good image trust, and extra brand) influential significantly to variable bound (purchases). Keywords: Brand Image, Brand Trust, an Additional Brand, Purchase
Analisis Kinerja Keuangan Dengan Menggunakan Metode Camel Pada KSU Mitra Abadi Probolinggo Syaifullah -
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The problem of this research is how to use finance performance with CAMEL methods at KSU Mitra Abadi . The porpuse of this research is analize finance performance. The analize are CAR. KAP, NPM, ROA, BOPO and LDR. The resulted finance performance with capital aspect have more 9% so that KSU Mitra Abadi Probolinggo have enought capital for cover all risk. Management aspect‘s net profit margin as result as a earning aspect and liquidity with equal indicator. After 3 yers (2012 sd 2014) the CAMEL ratio finance performance increase. Keywords: Finance Performance, CAMEL
Pengaruh Prosedur dan Perencanaan Produksi terhadap Ketaatan dan Kepatuhan Pencapaian Kinerja Joni Hendra
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The study on PT. Keramik Paolo, focusing on the implementation of procedures production there in will use the planning production of the report as a benchmark for the achievement of a planning while implementing production procedures are going well. The method is qualitative descriptive research to procedure production, and quantitative descriptive. The study is to determine the relationship between the planning productions with the achievement of the company's production. The procedure production at PT. Keramik Paolo run by 9 function, namely the PPC, production, casting parts, finishing parts, selecting parts, glaze parts, painting parts, loading parts and grading section. Despite all the activities performed by the ninth function has the same objective, namely the production order fulfillment, but each function has each procedure in the realization of planning production. The implementation of procedure production at PT. Keramik Paolo outlines are already well underway in accordance with standard operating procedures that have been established, although there are still some parts of production have not been able to carry out the procedure with a good production. Addition of Quality Control section in the production procedure of PT. Keramik Paolo is one of the author's suggestion to improve the smoothness of the production process and can also be used as one of the measures to enhance internal control systems in the procedure production. Keywords: implementation, procedures production, adherence and compliance, performance
Analisis Balanced Scorecard Sebagai Alat Ukur Kinerja pada Unit Simpan Pinjam KUD Sumber Agung Probolinggo Umi Rahma Dhany
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Performance measurement Unit Savings and Loans cooperatives Great Source Pobolinggo only be done with the financial analysis are actually many perspectives that can be analyzed using the Balanced Scorecard method that can be viewed from four perspectives: financial, customer, internal business processes, and learning and growth. Based on the results of data analysis and discussion, it can be concluded that:(1) Based on the measurement of financial performance of cooperatives, concluded enough. It can be seen the current ratio can be considered less. And return on assets (ROA) can be considered good, while the increase in earnings can be considered good. (2) Based on the results of performance measurement is concluded enough customer perspective. This shows that the cooperative has increased customer retention is good. While customer acquisition is considered less. (3) Based on the results of performance measurement, internal business process perspective can be considered good cooperative. (4) Based on the results of performance measurement cooperative learning and growth perspective is concluded either. In 2012 to 2014, Employee Turnover is always 0% in each year. This shows that no employees are out in each year are caused by the presence of employee satisfaction. And in poduktivitas employees increased in every year. While on the capabilities of employees has decreased from 11% to 10% .. This suggests that employees are active in training, or even by the government. (5) Based on unit performance assessment of savings and loans cooperatives Great Source Probolinggo is 4, of the total weight of the standard is 9. So, the average score was 4/9 = 0.44 (located between -1-0). (6) Based on the results of performance assessment shelf unit Borrow Source Supreme KUD overall assessed Less Good / Bad. Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business process and learning and growth perspective, Performance.

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