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Journal of Innovation in Business and Economics
Published by Universitas Muhammadiyah Malang
ISSN : 25809431     EISSN : 25812025     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Innovation in Business and Economics (JIBE) is published by the Department of Economics and Business at University of Muhammadiyah Malang in 2017. Previously this journal was known as Jurnal Media Ekonomi that was initially published in 2000. In 2011 until 2016, this journal was renamed as Ekonomika Bisnis: Jurnal Penelitian dan Pemikiran. JIBE is a generalist; academic review covering all fields of business, management, accounting, and economics. The journal seeks to examine the emerging and state of the art future innovations in business, economics and management made possible by advances in information, communication, and technologies. We welcome contributions covering all fields of business innovations including, but not limited to information, communication and technologies applications in business, cost and revenue model, business ethics, business strategy, applications of innovation in business and management, entrepreneurship & innovation, information systems, international business & cross-cultural studies, marketing, organization studies, general management as well as micro and macro economics.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics" : 5 Documents clear
THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM AND REMUNERATION TO EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CULTURE AS A MODERATING VARIABLE Dewi Noor Fatikhah Rokhimakhumullah
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.3551

Abstract

This study aims to examine the effect of performance measurement system and remuneration on employee performance with organizational culture as moderating variable. This research uses survey research design with Partial Least Square (PLS) data analysis. Respondents in this study are 66 employees who have structural positions in KPP Madya Malang and KPP Pratama Batu. The results showed that the performance measurement system can improve employee performance. The results of this study demonstrated that organizational culture as a moderating variable was able to strengthen the relationship of performance measurement system and remuneration to employee performance. In addition, the results of the study was unable to prove that remuneration can improve the employees’ performance, because the remuneration given by the directorate general of taxes is not accompanied by a good performance appraisal.  
DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES Fadilla Cahyaningtyas
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.3568

Abstract

This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility. 
FINANCIAL PERFORMANCE OF SHARIA BANKS BEFORE AND AFTER SPIN-OFF Prima Naomi
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.4371

Abstract

This research aimed at identifying whether Bank Umum Syariah (BUS), as the result of spin-off of Unit Usaha Syariah  (UUS), has better performance compared to the period when they were still in the form of UUS. There are 4 out of 5 BUSes as a result of spin-off us as samples. The results indicate that: 1) the spin-off of UUS to become BUS has successfully increased the market share of each BUS; 2) there is no significant difference in the profitability before and after spin-off in most sample; 3) no significant difference related to the operational efficiency. 
ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY) Ratna Anggraini Aripratiwi
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.4564

Abstract

This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity. 
ENHANCING INNOVATION ROLES OF PESANTREN BUSINESS INCUBATOR IN PONDOK PESANTREN SUNAN DRAJAT Biyati Ahwarumi; Tjiptohadi Sawarjuwono
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.4938

Abstract

Business Incubator is one of PPSD’s (Pondok Pesantren Sunan Drajat) sub-units that supports their owneconomy independency. PPSD have existed as an important part of education, social and especially economic institution for Muslim community in East Java. Each year, Muslim intellectuals graduate from PPDS as Santri graduates, and mostly work, not only as religion teachers, but also as entrepreneurs, back in their hometown. The phenomenon of Santri Entrepreneurs appears to be the main inspiration for Business Incubator foundation. The researcher subsequently observes such phenomenon, also known as Santri anti-poverty agent, by using Action Research method as a base of observation for data collecting, analysis and synthesis process. The aim is to describe innovative methods of PPSD’s Business Incubator in generating entrepreneurs along with pesantren ecosystem where this research was conducted. The research findings are the description of knowledge management and recommendation for developing entrepreneurship within incubator related to PPSD policy. 

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