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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013" : 6 Documents clear
PENGARUH PENGANGGARAN TERHADAP KINERJA APARAT PEMDA MELALUI SISTEM INFORMASI KEUANGAN DAERAH (STUDI KASUS: PEMDA KAB KUDUS) Dwi Sudaryanti; Wiwiek Rabiatul Adawiyah Najmudin
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.181

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penganggaran terhadap kinerja pemerintahdaerah dan pengaruh SIKD terhadap hubungan antara penganggaran dan kinerja pemerintah daerah. Penelitianini dilaksanakan di Kabupaten Kudus, Propinsi Jawa Tengah. Data yang digunakan dalam penelitian inimerupakan data primer yang diperoleh dari kuesioner yang disebar kepada seluruh SKPD di Kabupaten Kudus.Jumlah kuesioner yang digunakan dalam penelitian ini adalah 50 kuesioner atau sebesar 69,44% dari totalkuesioner yang disebar sejumlah 72 kuesioner. Data yang diperoleh selanjutnya diuji kualitas data, uji asumsiklasik dan uji hipotesis dengan analisis regressi linier.Hasil uji kualitas data menunjukkan bahwa data yang digunakan untuk penelitian reliabel dan valid,sedangkan hasil uji asumsi klasik menunjukkan bahwa data yang digunakan bebas dari multikolinieritas,heteroskedatisitas dan autokorelasi serta terdistribusi normal. Hasil penelitian menunjukkan bahwapenganggaran tidak berpengaruh secara signifikan terhadap kinerja, namun penganggaran berpengaruh secarasignifikan terhadap kinerja melalui Sistem Informasi Keuangan Daerah (SIKD). Penganggaran berbasis kinerjamengutamakan upaya pencapaian hasil kerja dari perencanaan alokasi biaya yang ditetapkan sedangkan SIKDmerupakan salah satu bentuk pengendalian yang digunakan untuk pencapaian kinerja. Dengan demikian,dapat disimpulkan bahwa penganggaran berpengaruh terhadap kinerja aparat pemerintah daerah melaluiSistem Informasi Keuangan Daerah (SIKD).Keywords: Kinerja, Penganggaran, Sistem Informasi Keuangan Daerah, Pemerintah Daerah.
PEMETAAN DAN ANALISIS KOMPETENSI INTI UKM BATIK DI KABUPATEN PURBALINGGA DENGAN PENDEKATAN VALUE CHAIN Weni Novandari
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.182

Abstract

The aimed of this study are 1) To identify the profile ofSMEsin Purbalingga batik which includes the amount, location, production capacity, product type, amount of labor, raw materials and production facilities.2) To identify the core competencies of SMEsin Pubalingga batik by Value Chain approach. Data collection method susedin this study is the triangulation method, consist of : observation,documentationandinterview. Qualitativedescriptiveanalysis used to analyzethe elements inthe frameworkofValueChain Management thatcan bedefinedas a core competencyof SMEsbatikin Purbalingga.The resultsshown 1) Profilesobtainedin Purbalingga’s small enterprises batikwhich has anumberofmore or lessas many as 400people spreadacross multiplecenters ofbatik, which isin Bobotsari, Bojongsari, Kalimanah, Karangmoncol and Kemangkon District. Turn over estimated peryear batiki saround Rp 4,595,200,000 to Rp 9.28 billion. Products resulted includebatikcloth, sinjang, and tablecloths. The majority of batik craftsmen still run the business in atraditional way. 2) Basedon the value chain analysis, core competencies that can be the basis for competitive advantagein purbalingga batik SMEs are The Speed and the craftsmen's apilityin theprocess of ofmaking batike specially on stage nyanting skills that is noteasyto be imitated byother batik craftsmen.Keywords : SMEsbatik, Core Competence, Value Chain
"BLUE AND ECONOMY POLICY" AND THEIR IMPACT TO INDONESIAN COMMUNITY WELFARE Siti Nurhayati
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.561 KB) | DOI: 10.31941/jebi.v12i2.183

Abstract

The main goals of Indonesia development policy is an Indonesian community welfare throught somestrategies that applicated at all development fields. Recently, blue economy concept was developed besidegreen economy. It concepts build after Rio+20 meeting at June 2012 ago in Rio de Janeiro, Brazil. Those meetinghas result a document that call the future we need with stressing on green economy.  Susilo Bambang Yudhoyono, the president of Indonesia talk about his speach moving towardssustainability: together we must create the future we want. So far, United Nations Environment Programe(UNEP) take a theme Green Economy : Does it Include You ?  at World Eviroet Day ereoy, Jue      ,2012. The Blue and Green Economy (BGE) comes as an exact and sustainable solution for environment maintainand focused on three factors : ecology, cocial, and economy. In Indonesia, the BGE applicate together for development policy, that have much impact to economicactivities as a multiplier effect. The more economic activities done, the more income receipt by communities. It isa characteristic of welfare. So, by implement the BGE concept to Indonesian development policy, the impact ofcommunity welfare was realized.Key words : blue and green economy (BGE), community welfare, Rio+20 meeting
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SEINDONESIA Retnowati Dwijayanti; Rusherlistyanti .
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.184

Abstract

This study aims at determining the comparative analysis of the financial performance of the provincialgovernments in Indonesia and determines whether there are differences in the financial performance of theprovincial governments in Indonesia based on self-sufficiency ratio, the ratio of PAD effectiveness, efficiencyratios, activity ratios, and growth ratios.The data used in this study is a secondary data is the 2008-2010 Regional Financial Statements at 33provinces in Indonesia. The data is taken from the official website www.djpk.depkeu.go.id General Directorof Fiscal Balance and the Central Bureau of Statistics (BPS). Analysis techniques used in this research is theanalysis of financial ratios and analysis of financial performance of the different test, if the data werenormally distributed and are eligible One Way ANOVA test, then the researcher would use One Way ANOVAtest. Conversely, if the data are not normally distributed, the researcher would use the Kruskal Wallis test.The analysis revealed comparative financial performance of provincial governments in Indonesia 2008-2010period based on ratio analysis rated the independence of East Java first. Effectiveness ra tio analysis resultsPAD rated first province of West Papua. The results of the efficiency ratio analysis Bali Province rated first.The results of the activity ratio analysis routine and development expenditures West Sulawesi prioritizedevelopment expenditure compared to regular shopping. Results of analysis of 2009 growth rate PADprovince in Indonesia has decreased from the previous year. Earnings growth ratio DI Jogjakarta andGorontalo Province has increased from 2008-2010, instead of West Sumatra, West Nusa Tenggara, SouthKalimantan, Southeast Sulawesi and West Papua and other provinces decreased fluctuate. Routineexpenditure growth ratio Bengkulu province and Jakarta has increased from 2008-2010, instead of NorthSumatra, Riau, Jambi, Bangka Belitung, West Nusa Tenggara, South Kalimantan, Central Sulawesi, Malukuand Papua and other provinces decreased fluctuate. The ratio of development expenditure growth Acehprovince, Jambi, Central Java, Yogyakarta, West Kalimantan, Central Kalimantan, Central Sulawesi, WestSulawesi and West Papua has increased from 2008-2010, instead of North Sumatra, Lampung, East NusaTenggara, South Sulawesi and Papua and other provinces decreased fluctuate. Kruskal Wallis test resultsdifferent that there is no significant difference in the financial performance of the provincial government asseen from the 2008-2010 period Indonesi efficiency ratio, revenue growth, revenue growth, growth in routineexpenditure and development expenditure growth, so that the others there is a difference. Keywords: Financial Performance, Independence, PAD Effectiveness,  Efficiency, Activity, Growth.
POTENSI, PREFERENSI DAN PERILAKU MAHASISWA TERHADAP PROFESI AUDITOR Catur Ragil Sutrisno; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.924 KB) | DOI: 10.31941/jebi.v12i2.185

Abstract

This study aims to identify and test; potential, preferences and students behavior the auditors profession and thefactors that influence it and to determine the effect of the assumption that an accountant who is not or hasnever been an auditor in KAP is a loser, the preference and behavior. The population of research is all students inAccounting Program of Pekalongan University. Sampling method using purposive sampling and obtained 103samples. Data analysis was performed using the F test, frequency distribution and correlation with regressionmodels Eqution Structural Model (SEM). Based on the F test known students in Accounting Program have adesire to be an auditor and its potential is quite high, though hesitantly. Coefficient path of knowledge andaccess to the behavior of little value, which means the behavior of students towards the auditing profession andaccess to knowledge is not affected but rather influenced the potential benefits which include scienceapplications, challenges, salary, and prestige. Based on the analysis of the F test is known that students whoagree with the assumption accountant that don't or have never been become auditor in KAP is loser tend toaffect the preferences of students to the auditor profession.Keywords: potential, preferences, behavior, professional auditor.
ANALISIS PORTOFOLIO KREDIT PERBANKAN UMUM DAN SYARIAH BERDASARKAN SEKTOR EKONOMI Ahmad Rifqi Zuhdi
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.180

Abstract

The purpose of this research is tofind the optimum combination of banks credit portfolio with the smallestcreditrisk based on the economic sectors on each category of commercial bank and Islamic bank in Indonesia.The tools of the research are Markowitz and Value at Risk (VaR) methods.Type of data used is secondary dataconsist of monthly data ofthe credit position from the ten economic sectors of banks in the period 2009-2011. Alldata are taken from the Statistic Data of Central Bank of Indonesia. Totaldata used are 600 data consist of theten economicsectors such as agriculture; mining; manufacturing; electricity, gas and water;construction; trade,restaurant and hotels; transportation, warehousing andcommunication; business services; social services, andother.The result suggestthat optimum combination of credit portfolio on eachbanks contains five economic sectorsand number of VaR for credit risk on eachbanks almost same. Banks should make decision of creditportfoliowithdifferent combination of economic sectors to minimize credit risk. Keywords: portfolio of credit, economics sectors, VaR,Markowitz method.

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