cover
Contact Name
Anni Yudiastuti
Contact Email
akubis@widyakarya.ac.id
Phone
+62341-553171 ext. 110
Journal Mail Official
akubis@widyakarya.ac.id
Editorial Address
Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
Location
Kota malang,
Jawa timur
INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
ISSN : 25034618     EISSN : 27213099     DOI : 10.37832
Core Subject : Economy,
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.
Articles 7 Documents
Search results for , issue "Vol 1 No 2 (2016): vol 1 no 1 Desember 2016" : 7 Documents clear
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, -.
MANAJEMEN STRES PADA PEMILIK USAHA KECIL MENENGAH (UKM) BIDANG KULINER DI KOTA KEDIRI Frans Christian Gunawan; Hallie J. Sahertian; Felik S. W.W. Broto
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

Stress management is a common knowledge and should be appliedby each individual in order to reduce high stress levels due thedemands and pressures of works and personal life of eachindividual. Although not most of all, Stress Management can beimplemented by a business owner (SMEs) so that any activitywhich they do business to run well and thrive. In addition, StressManagement can be used to manage the activities of theorganization is currently running businesses, business owners canalso apply stress management on their personal lives in order tocreate a balance between business activities and their personallives. Causes of stress on business owners came from a variety ofsources which is derived from organizational factors andindividual factors that each individual has a different and its ownway of dealing with every obstacle that can possibly create stress.The purpose of this study was to determine the causes of stress onbusiness owners, especially in culinary’s bussines owners (Foodand Beverage) and how they perform is seen by the StressManagement Organizational and Individual aspects. The subjectsin this study is the Owner of Small and Medium Enterprises (SMEs)in Culinary derived from Kediri be a participant in this study. Theapproach used in this study is a qualitative case study approach.From the results of the study, researchers found that thephenomena that occur related to the causes of stress and stressmanagement is different for each individuals. The Stressors onOwner of Small and Medium Enterprises (SMEs) in Culinary areneed to known that the process of Stres Manajement can be donein order to maintain the continuity of their bussiness.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PADA FOOD CENTER (UKM BINAAN PJT I) DI KAWASAN WISATA WADUK SELOREJO MALANG Jovita Vicka Bayu Wardhani; Dewi Ratih
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 tight competition in the business world requires anorganization to create a marketing mix strategy to market theproducts sold and increase sales turnover. This research analyzesthe influence of marketing mix which includes product, price, place,promotion, people, physical evidence and process to purchasedecision.This research is a quantitative research. Case study was conductedat the food center in the tourist area of Selorejo Dam Reservoir.Data obtained from 80 respondents through direct observation(observation) and questionnaires on people who have / have visitedSelorejo Reservoir and made purchases of products in the foodcenter Selorejo Reservoir Malang. Method of data analysis usingquantitative analysis that is doubled linear regression.The analysis performed shows the following results: 1) Product,price, promotion, place, person, physical environment and processsimultaneously / together positively influence purchasing decision,2) Product, promotion, place, person and process partially have Apositive influence on purchasing decisions. While price and physicalenvironment have a negative influence on purchasing decisions, 3)Of the five marketing mix variables that have a positive effect onpurchasing decisions, product variables are the most dominantvariable in influencing purchasing decisions. 4) Product, price,promotion, place, person, physical environment and process havecontribution of 78.5% in explaining buying decision at food centerof Selorejo Reservoir. While other factors have a contribution of21.5% explained by other variables.
PENGARUH E-SERVQUAL TERHADAP KEPERCAYAAN DAN LOYALITAS PELANGGAN PT. KERETA API INDONESIA (PERSERO) Anni Yudiastuti; Cornelius Niwadolo
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 examine the effect of the company's qualityonline services (E-Servqual) on customer loyalty in PT KeretaApi Indonesia (Persero) with trust as an intervening variable,method of analysis using Partial Least Square (PLS). The results showed a direct effect and significant variable E-Servqual on the Trust (the Trust), where the value of t statistics for 5205 which is above ± 1.96 (5%). with coefficient of 0,488 positive path, can be interpreted that the better E-Servqual, would cause the Trust of consumers will also be higher. Path coefficient values indicate a direct and significanteffect of the variable Trust on loyality with a value of tstatistics for 9,005 which is above ± 1.96 (5%). From the pathcoefficient value of 0621 (positive), can be interpreted that thehigher the Trust (Trust) consumers, it will lead to customerloyalty will also be higher.
STRUKTUR MODAL OPTIMAL DALAM MENGHASILKAN LABA UNTUK USAHA KECIL MENENGAH DI KOTA MALANG Dewi Ratih; MAF. Suprapti
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 find out more about the policy of the existing capitalstructure at the Small and Medium Enterprises (SMEs), the influenceof the ratio of debt to assets, the ratio of sales to assets, the loan termto the benefit of business, types of financial institutions, and the loanterm to profitability which measures the continuity of their business.This study is a combination of quantitative research by usingstatistical tests. The qualitative research through general least square(GLS) to test the variable sales to total assets and the ratio of debt tototal assets.The object of research is SMEs spread across the city of Malang byviewing the source of funding and the type of financial institution thatis accessible related to profitability. The sample selection usingpurposive sampling technique with the SME population in the city ofMalang, gained as much as 62 SMEs as the sample population collectedas many as 36 SMEs. The sample is an SME that is included in thepopulation sample that met the selection criteria.The results of the analysis to model 1 shows that the profitability ofSMEs in Malang influenced by the explanatory variables used in thecapital structure research by 74.20% and only range of approximately25% is influenced by other factors. Based on the analysis models II,line of business and the type of financial institution that became thesource of acquisition of capital is not a major factor of financialperformance or profitability of SMEs in Malang.

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