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Dr. Yana Setiawan, S.Pd., MM
Contact Email
yanasetiawan@upi.edu
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INDONESIA
The International Journal of Business Review (The Jobs Review)
ISSN : 26217317     EISSN : 2621413X     DOI : -
Core Subject : Economy,
The aim of this The International Journal of Business Review (The Jobs Review)is to promote a principled approach to research on Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education related concerns by encouraging inquiry into the relationship between theoretical and practical studies. The International Journal of Business Review (The Jobs Review), an electronic journal, provides a forum for publishing the original research articles from contributors, and the novel technology news related to Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education.
Arjuna Subject : -
Articles 114 Documents
THE PROFESSIONALISM, COMPETENCE, ORGANIZATIONAL COMMITMENT & JOB SATISFACTION ON THE PERFORMANCE OF AUDITOR Luthan, Elvira; Ali, Syahril; Hairaty, Ety
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21345

Abstract

This study aimed to examine the effect of professionalism, competence, organizational commitment and job satisfaction on the performance of auditors at the public accounting firm (KAP) in Padang (6 Firms) and Medan (18 Firms) obtained by 96 respondens. This study was also conducted to determine if there are differences them. This research using primary data and sampling is done by purposive sampling method. The reasons for selecting different objects based on their differences in location and working environment on each KAP could cause differences mindset and worldview, values that are believed or how auditors work and indirectly led to differences in the understanding of how to generate performance the good one. The results of the analysis are the professionalism, competence and organizational commitment affect the performance of auditors, but job satisfaction has no influence on the performance of auditors. There is no difference among auditors in Padang and Medan because wherever auditor work then work will have the same standard, as set out in the professional ethics of auditors.
DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA Nugraha, Erik; Noviantini, Tri Anita; Setiawan, Audita
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.20335

Abstract

This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia. 
DOES PROFITABILITY, FIRM SIZE, AND MACROECONOMIC VARIABLE AFFECT YIELD TO MATURITY OF CORPORATE SUKUK? Utami, Suci Aprilliani; Rohmana, Yana
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.20921

Abstract

The purpose of of this research is to examine the influence of profitability, firm size, and macroeconomic variable on the yield to maturity of corporate sukuk. The yield to sukuk maturity that will be received by investors illustrates the level of investor profit but the yield level also describes the level of risk borne by investors. This research was conducted on all companies listed on the Indonesia Stock Exchange in the 2015-2018 period which issued sukuk ijarah and published its financial statements during the research period. The research samples is 54th ijarah sukuk This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study is panel data regression with a fixed effect model. The results showed that profitability projected with Return on Asset did not affect the yield to maturity of sukuk ijarah, the size of the firm negatively affected the yield to maturity of sukuk ijarah, the BI-Rate variable had a positive and significant effect on yield to maturity of sukuk and inflation had a negative effect on yield of ijarah sukuk.
CONSUMER SATISFACTION ANALYSIS OF SEAFOOD PROCESSED PRODUCTS Rizal, Achmad; Cheung, William; Suryana, Asep Agus Handaka; Nurhayati, Atikah
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.19710

Abstract

This study aims to determine the attributes that affect the level of customer satisfaction and the value of the level of customer satisfaction in the Bandar Djakarta restaurant of Alam Sutera of Tangerang City. The method used in this study is the method of importance-performance analysis to determine the attributes that affect customer satisfaction and the customer satisfaction index to determine the value of overall customer satisfaction. After all the data has been processed, the data will be analyzed descriptively. The technique used to take samples in this study is accidental sampling. Sampling was carried out for four weeks in July 2019 with a total of 85 respondents. The results of this study indicate that the attributes that make consumers feel satisfied are the variety of food, product taste, food hygiene, safety guarantees, the hospitality of the waitress, queuing time, room comfort and room cleanliness. While the attributes that make consumers feel less satisfied are the cleanliness of eating utensils and the speed at which food is served. The overall value of customer satisfaction is at 85,00.
A COMPARATIVE STUDY OF INDONESIAN AND MALAYSIAN MONETARY POLICY Wulandari, Neni Sri
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.20468

Abstract

Abstract. The important role of monetary policy lies in its ability to influence price stability, economic growth, employment opportunities and balance of payments. Therefore it is very important for the central bank to establish monetary policy in a country especially for two developing countries such as Indonesia and Malaysia. The purpose of this study is to determine the implementation of monetary policy in Indonesia and Malaysia. The method used is the study of literature by comparing the monetary policies of Indonesia and Malaysia. The results of this study indicate that Indonesian monetary policy is strongly influenced by interest rates while monetary policy in Malaysia is influenced by direct loans without ties through open tenders, repo transactions, auction of Bank Negara Monetary Notes (BNMN), auction of Bank Negara Interbank Bills (BNIBs) and foreign exchange (FX). The implications of this study are expected to be able to add new inclusions regarding the implementation of monetary policy in Indonesia and Malaysia.Keyword. monetary policy, comparative study, indonesia, malaysia.
INFLUENCING FACTORS ON STUDENTS’ CAREER INTERESTS IN ISLAMIC FINANCIAL INSTITUTIONS Dwijayanty, Rima; Sukadwilinda, Sukadwilinda; Sopian, Isep
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21492

Abstract

The development of Islamic economics in Indonesia has developed quite rapidly. One of them is the increasing number of Islamic-based financial institutions. This development certainly requires qualified human resources in the field of Islamic finance. However, the problem that occurs is the lack of graduates who are interested in a career in Islamic financial institutions. The purpose of this research is to find out and analyze the factors that influence students' career interests in Islamic financial institutions, measured by variables of Islamic knowledge, career development and compensation. This research uses descriptive and associative methods. The data used are primary data in the form of questionnaires distributed to accounting students at Sangga Buana University YPKP who have taken Islamic accounting course. Based on the results of the study, it is seen that the variables of Islamic knowledge, career development and compensation simultaneously influence 37.9% of accounting students' career interests in Islamic financial institutions
STUDENTPRENEURSHIP TRAINING THROUGH THE DEVELOPMENT OF BUSINESS MODEL CANVAS IN UPI TASIKMALAYA CAMPUS STUDENTS Budiman, Arif; Koeswandi, Tika
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.21811

Abstract

New challenges facing Indonesia in the development of Industry 4.0 are how to create jobs. As a country advances more and more people are educated, and many people are unemployed because of the narrow employment opportunities. It makes food for thought to immediately look for the best solution not only by government but also by the people who care about it. (Aditya Dion Mahesa, 2012) . Entrepreneurship knowledge supports entrepreneurial values, especially for students, so it is expected to foster an entrepreneurial spirit. Students' attitudes, motivations and interests are needed for students who are entrepreneurs ( Student Entrepreneurs ) in order to be able to identify business opportunities, then utilize business opportunities to create new employment opportunities. Student interest and their knowledge of entrepreneurship are expected to shape their tendency to open new businesses in the future. Suharti Sirine (2011) stated that the tertiary institution is responsible for educating students and providing motivation, so that students dare to become entrepreneurs. The tool that is widely used to turn ideas into business is a business model. In the past few years, the concept of business models was used as a general way to explain how companies interact with suppliers, partners, and customers (Zott and Amit, 2003). Based on the above facts, it is very necessary to develop entrepreneurial spirit for students (Studentpreneruship) through training and simulation of the business model canvas as a solution to increase and strengthen the entrepreneurial spirit
Front Matter Vol 2 No 1 June 2019 Matter, Front
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.20632

Abstract

Front Matter Vol 2 No 1 June 2019
FRAUD OF FINANCIAL STATEMENTS IN DIAMOND THEORY'S PERSPECTIVE: EMPIRICAL STUDY OF TRANSPORTATION SUB SECTOR COMPANIES IN THE INDONESIA STOCK EXCHANGE Siregar, Amelia Oktrivina; Prayoga, M. Adam; Sudarmaji, Eka
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.23142

Abstract

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of  'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.
THE EFFECT OF SELF-EFFICACY MEDIATION TO THE INFLUENCE BETWEEN TEACHER EXPERIENCE AND TEACHER TRAINING TOWARDS TECHNOLOGICAL PEDAGOGY AND CONTENT KNOWLEDGE Kodri, Kodri; Budiwati, Neti; Adirestuty, Fitranty
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.22281

Abstract

This research was inspired by the rapid development of information and communication technology. It obligates teachers to apply technology and information in learning for enriching their professionalism. This research aims to determine the significance of the effect on teacher experience, training, and self-efficacy on TPACK, as well as determining the significance of teacher experience and training on self-efficacy. The used method in this research was descriptive method with data collection techniques through distributing questionnaires to economics teachers. Path analysis technique is used to analyze the data. Based on the results of the analysis, it was found that teacher experience, training, and self-efficacy had a significant positive effect on TPACK. Teacher experience and training have a significant positive effect on self-efficacy. Yet, self-efficacy is not able to mediate the effect of teacher experience on TPACK, and the effect of training on TPACK.

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