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Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
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Kota malang,
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INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
Published by Universitas Katolik Widya Karya Malang
ISSN : 25034618     EISSN : 27213099     DOI : 10.37832
Core Subject : Economy,
Economics, Econometrics & Finance
AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu lain terkait dengan ekonomi dan bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
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PERBEDAAN RETURN DAN RISIKO SAHAM PERUSAHAAN YANG TERCATAT PADA INDEKS KOMPAS 100 TAHUN 2011-2015 SETELAH MELAKUKAN AKUISISI SAHAM Ryan Farandy
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 1 (2016): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

The research is the study of the acquisition of company shares that can affect return (rate of return) of shares and share risk. The object of research is a public company listed on the Index Kompas 100 in 2011-2015 as well as with the financial period 2011-2015. Stock returns are calculated on the percentage change in the stock price closing the year end. Factors suspected to affect stock returns and stock risk in this study is the acquisition of shares made by the company. Data were analyzed using Paired Sample T-Test with SPSS to compare differences in risk and return stock 10 days before to 10 days after the acquisition of shares. The results showed that the acquisition of shares does not give a significant influence on differences in risk and return stock. Kata Kunci: acquisition of shares, stock returns, stock risk, Kompas 100 Index
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PG KREBET BARU MALANG Andina Chaterine Mangkung
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 1 (2016): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This study aims to determine the significance of the influence of leadership style consisting of directive leadership, supportive leadership, participative leadership, and the achievement oriented leadership on employee productivity in PG Krebet Baru Malang and to know the leadership style that has the most dominant influence on work productivity in PG Krebet New Malang. Type of research used is explanatory research. The subjects of this study were 50 PG employees. Krebet Baru Malang. The analysis technique used is Multiple Linear Regression Analysis using F Test and T Test as Hypothesis Test.Instrument test results both validity and reliability test against 50 respondents obtained valid and reliable results. Leadership style consisting of directive leadership (X1), supportive leadership (X2), participative leadership (X3), and the achievement oriented leadership (X4) have a significant influence on work productivity (Y) PG employees. Krebet Baru Malang. The supportive leadership (X2) style has the most influence on employee work productivity.Kata Kunci: Gaya Kepemimpinan, Produktivitas Kerja
ANALISIS MODAL KERJA DAN LIKUIDITAS UNTUK MENGETAHUI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2009-2012 Renato Bastian Manurung
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 1 (2016): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

The purpose of the research is to assess the financial performance of property and real estate companies (PT Alam Sutera Realty Tbk, PT Ciputra Property Tbk and PT Bukit Darmo Property Tbk) listed on BEI period 2009-2012. The type of research is documentation on IDX, data source in the form of secondary data, financial performance assessment by using ratio analysis especially working capital ratio, liquidity ratio and profitability ratio.The result of analysis shows from 3 (three) property and real estate companies listed on BEI in 2009-2012 period that have the best value of the three ratio analysis (working capital ratio, liquidity and profitability) are PT. Ciputra Property Tbk, followed by PT. Alam Suteta Realty Tbk and the last one is PT. Bukit Darmo Property Tbk. Kata Kunci: Analysis, Financial Ratios, Financial Performance
ANALISIS SEKTOR PERTAMBANGAN DAN PENGGALIAN MELALUI JALUR KREDIT DALAM MEKANISME TRANSMISI DI INDONESIA (TAHUN 2002-2012) Regina Mayo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 1 (2016): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This research analyzes the effectiveness of the credit channel in the monetary transmission mechanism in Indonesia with sectoral study. It is expected by using these credit channel, can indicate which sector contributes greatly to inflation and then handling the sector so there is not give a contribute significantly to inflation like the main purpose in the UU No. 3, 2004, 7 can be achieved, the stability of the rupiah, as reflectedin low inflation and stable.The VECM estimation technique with research periods 2002-2012 covering variables BI rate, credit rates of investment,credit rates of working capital, sectoral investment creditsectoral working capital credit, sectoral of GDP and inflation.The result shows: sectoral working capital credit of mining and quarrying which effectively explains inflation, it is because this sector is capital solid with advanced equipment and high technology, it takes a lot of fund. Kata Kunci: Monetary policy, credit channel, monetary ransmission mechanism
BENTUK-BENTUK STRATEGI AMBUSH MARKETING YANG DIJALANKAN OLEH PIHAK SPONSOR PADA KEJUARAAN DJARUM INDONESIA OPEN Ygnasius Dio Nanda Permai
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 2 (2016): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

The role of sport sponsorship as the main option in the marketingcommunication has become a very vital part in funding various kindactivities such as sports, music, soni cultural and social activities.Ambush marketing related to sport, where a company which is notan official sponsor of the event (official partner) conduct a businessthat includes their names, products, and services to a sporting eventor kopetisi with a marketing strategy that is "unique". The purposeof this study was to determine the forms ambush marketingstrategies taken by the sponsor in the Djarum Indonesia OpenChampionship and to determine consumer response to the DjarumIndonesia Open championship against forms of Ambush Marketingstrategy. Results of the study that the shapes strategy AmbushMarketing in run Party Links Championship Djarum IndonesiaOpen, among others: the first one that is, forms of strategiesAmbush marketing is run by the Party Links Championship DjarumIndonesia Open is: Sponsor media coverage of the event orambusher become sponsors of the various media that includeelements of an event, usually by creating events in hot spots aroundthe event took place, a sponsor from the event and performexploitation campaign aggressively, making sponsorship linkedwith the contribution of sports stars as well as engage inAdvertising, which coincided with sposnsor event. Secondly, theconsumer response is part of consumer behavior at thechampionships Djarum Indonesia Open can be shown in willingnessto recommend the brand or ready in recommending the brand toothers, willingness to pay a price premium for the brand, namelythe decision of use of the brand is based on the price offered priceitself is inseparable from the values and benefits that includesproducts or services offered, as well as willingness to accept brandextensions that decition in using an existing brand belonging haslaunched a new product.
PENGEMBANGAN STRATEGI PEMASARAN KAWASAN EKOWISATA DI INDONESIA YANG BERBASIS PADA PENINGKATAN EKONOMI LOKAL Vendy Wijaya
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 2 (2016): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This study aims to determine the potential of ecotourismlocated in Indonesia, analyze the elements of ecotourismmanagement and public participation to the economic andenvironmental aspects as well as formulating marketingstrategies. The results showed that in the management of thetourism element of ecotourism there are still somedeficiencies. Local communities haven’t been intensivelyinvolved and yet derive optimal benefits from ecotourism. Dueto ecotourism hasn’t contributed much to stimulate theeconomy of local communities. In order to meet the criteria ofthe concept of ecotourism, the main efforts of local communityinvolvement is needed. Viewed from the aspect ofconservation, has been their natural and cultural preservationprogram, and of the economic aspects that benefit localcommunities.
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM MEMBANTU PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PERUSAHAAN INDAH CEMERLANG MALANG Udiananta Genta Fitrio
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 1 No 2 (2016): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This study aims to determine the analysis of differentialaccounting information in assisting decision-making accept orreject special orders at Indah Indah Cemerlang Malang. Theproblem is that the company in decision-making is based onthe total costing, so that for special orders below the normalselling price is not accepted because it is considered not toprovide additional profits for the company.The results of the analysis with quantitative descriptivemethod that (1) Capacity of the company is not enough enoughto receive special order terrazzo tile size 30 x 30 cm in theyear 2014 as much as 2,875 m2, (2) There has been a marketseparation between regular sales with sales to serve specialorders whose price (3) Analysis of differential accountinginformation as the basis of decision making emphasize thetechnique of calculation by the method of variablecostingmaka company can maximize the profitability in 2014,where the calculation of profit / loss of the company for tegelterrazzo product size 30 x 30 cm Year 2014 is Rp.30.294.066,59, - obtained from the regular sale of Rp.21.693.872,00, - and additional profit from receiving specialorder Griya Singosari Inside Rp. 8,600,194,59, -. If thecompany receives a special order from Griya Tanjung PriokJaya, Grand Villa Dau, Dieng Inside and Bumi Royal Park thecompany should be able to earn additional profit of Rp.24,799,830.90, - so the calculation of profit / loss of thecompany for tegel teraso product size 30 x 30 cm can achieve amaximum profit of Rp. 55.093.896, 49, -.
ANALISIS KINERJA BANK SEBELUM DAN SESUDAH MERGER & AKUISISI DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) Toto Rahardjo; Himmiyatul Amanah Juwa Juwita; Risna Wijayanti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 2 No 1 (2017): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Merger and acquisition activities can influence financialperformance. Observation about the impact appearing beforeand after the activities is required. The objective of this studyis to identify and evaluate the financial performance ofcompanies based on EVA and MVA values. This descriptiveresearch is a study on go-public banking companies listed inthe Indonesia Stock Exchange that have carried out mergerand acquisition activities during the period of 2011-2014.After selecting the samples, PT Bank Permata Tbk., PT BankRakyat Indonesia Tbk., and PT Bank Tabungan PensiunanNasional Tbk. are used as the object of the research. Theresults show that positive and increasing EVA value can beachieved by maximizing acquisition of operational profit andreducing capital cost, as shown by PT Bank Rakyat IndonesiaTbk. before and after the acquisition. Positive and increasingMVA value is achieved from the value of equity market that ishigher than that of deposited equity capital. Positive MVAvalues are shown by all samples (PT Bank PermataTbk., PTBank Rakyat Indonesia Tbk., and PT Bank TabunganPensiunan Nasional Tbk.).
PENGARUH FAKTOR-FAKTOR PSIKOLOGIS KONSUMEN TERHADAP KEPUTUSAN MEMILIKI MOBIL TOYOTA AVANZA DI MALANG TOWN SQUARE (MATOS) Elisabeth S. Meilinda; Anni Yudiastuti; Cornelius Niwadolo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 2 No 1 (2017): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Along with the development of modern era caused so muchcompetition in an increasingly competitive business world.This can be seen with the variations of new products withbrilliant innovation. The result of this competition is thatconsumer can choose a variant product with higher quality,so that in decisions making process consumers can chooseaccording to their ability to buy, taste, and quality of theproduct itself. This study aims to determine the effect ofpsychological variables of consumers to the decision inhaving Toyota Avanza in the Malang Town Square (MATOS).The population of this study is selected using the selectioncriteria of population and obtained 100 respondents whoown Avanza car and parked in MATOS. The research sampleis using 50 respondents. Data analysis method used ismultiple linear regression analysis. Psychological variablesused in this study are motivation, perception, learning, andbeliefs and attitudes. Each variable has certain indicators.Motivation variable consists of three indicators, namely theneeds of prestige, the desire for recognition, and serviceavailability. Perception variables measures with the carcapability indicator, fuel economy, car facilities, and productadvantages. Learning has an indicator variable of personalexperience, the experience of relatives, and the people'sjudgment of the Toyota brand. Beliefs and Attitudes variablehas indicators the compliance with the quality of the car,safety desire, interest and loyalty to the brand models.The results of this study showed that only one variable thathas an influence on purchasing decisions avanza car, whichis learning. Motivation, perceptions, and beliefs and attitudesvariables did not affect the decision in having Toyota Avanzain Malang Town Square (MATOS)
ANALISIS PENGARUH STRUKTUR MODAL DAN RISIKO OPERASIONAL TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN ASURANSI DI INDONESIA Wiwin Erna Ekawati
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Research using data of insurance companies in Indonesia.analysis of capital structure produces insignificant effectCapital structure to Operational Risk. the results of the studyshow that changes in capital structure have no significantimpact on operational risk of an insurance company. This isbecause in the group of insurance companies make the capitalstructure is not a determining factor increase or decrease theoperational risk of a company.Broadly speaking the source of funds used in the capitalstructure is the liabilities in the balance sheet consisting ofown capital and long-term debt. The capital structure is notoptimal will cause a large capital cost. When using debt as anelement of financing then have to pay interest, where theinterest rate is higher with increasing debt. Influence is notsignificant Capital structure to Profitability shows thatchanges Capital structure has no significant impact on theprofitability of an insurance company.Operational Risk has a positive and significant effect onProfitability. Means the greater the operational risk of thecompany faced then the profitability will also increase. At thetime the company takes into account any risk factorsencountered, including the operational risk factors derivedfrom the internal company, then the maximum profitabilitylevel will also be obtained. Proper and timely use of long-termdebt and in accordance with the strength of the company willhave a major impact on the level of profitability of a company.Significant Influence Operational Risks to Profitabilityindicate that changes in Operational Risks have a significantimpact on the profitability of an insurance company.

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