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Anni Yudiastuti
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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 7 Documents
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Search results for , issue "Vol 2 No 1 (2017): vol 2 no 1 Juli 2017" : 7 Documents clear
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)
HASIL PERBANDINGAN RETURN TRANSAKSI INDEKS GOLD PADA INDIKATOR MOVING AVERAGE, STOCHASTIC OSCILLATOR DAN RELATIVE STRENGTH INDEX PADA TAHUN 2014-2016 Kevin Natanael
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

This study aims to analyze and compare the returntransactions in index gold using technical analysis which theindicators are Moving Average, Stochastic Oscillator andRelative Strength Index also the combination of that threeindicators in the year of 2014-2016. The simulation oftrading which based on the trading plans which has beenmade for both of each indicators and the combination ofindicators. The trading simulation in this research is usingFBS trader software. The trading simulation’s results showsthat Moving Average indicator reaches the highest returnwhich is 134578 pips. Stochastic Oscillator indicator reachesthe profit 2505 pips and Relative Strength Index reaches lossof 420 pips. On other hand, the combination of the indicatorsonly reaches 0 pips because there is no transaction thateligible to both of open position buy and sell. From thesimulation results obtained that indicator which used in theanalysis must be adjusted with the return term.
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 2 No 1 (2017): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Stress management is a common knowledge and should beapplied by each individual in order to reduce high stress levelsdue the demands and pressures of works and personal life ofeach individual. Although not most of all, Stress Managementcan be implemented by a business owner (SMEs) so that anyactivity which they do business to run well and thrive. Causesof stress on business owners came from a variety of sourceswhich is derived from organizational factors and individualfactors that each individual has a different and its own way ofdealing with every obstacle that can possibly create stress.The purpose of this study was to determine the causes ofstress on business owners, especially in culinary’s bussinesowners (Food and Beverage) and how they perform is seen bythe Stress Management Organizational and Individualaspects. The subjects in this study is the Owner of Small andMedium Enterprises (SMEs) in Culinary derived from Kediribe a participant in this study. The approach used in this studyis a qualitative case study approach. From the results of thestudy, researchers found that the phenomena that occurrelated to the causes of stress and stress management isdifferent for each individuals. The Stressors on Owner ofSmall and Medium Enterprises (SMEs) in Culinary are need toknown that the process of Stres Manajement can be done inorder to maintain the continuity of their bussiness.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO) TBK (PERIODE 2010 – 2014) Gregorius Kirene; Silvia Indrarini; MAF. Suprapti
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

This research is about analysis of financial ratios in PTGaruda Indonesia (Persero) Tbk in 2010 to 2014. This studyaims to determine the financial ratio analysis that can beused to assess the financial performance of PT GarudaIndonesia in 2010-2014. Types of financial ratios that wereused are the liquidity ratios, activity ratios, solvability ratios,profitability ratios, and the market ratio. The data that areused is in the form of an annual financial statement data ofPT Garuda Indonesia (Persero) Tbk from 2010 to 2014. Thisstudy used quantitative descriptive analysis techniques.The analysis showed that, the best value of any rate in theperiod of 2010-2014 is a current ratio in 2011 that is 1.1563,the quick ratio is 1.0335 in 2011, the cash ratio is 0.5666 in2011. The best value of total assets turnover was in 2011 at1.5083, fixed assets turnover at 5.3839 in 2011, the averageage of receivables is at 11.8038 in 2014 and accountsreceivable turnover is at 0.0276 in 2013. The best solvabilityratio is debt ratio in 2012 that is 0.5572 and a total debt toequity ratio of 0.8482 in the year 2011. The best profitabilityratio value are gross profit margin in 2012 amounted to0.0436, the net profit margin at 0,0319 in 2012, basicearning power at 0.0602 in 2012, return on investment at0.0449 in 2011 and return on equity is at 0.0962 in 2012.The best value of market ratio from 2010-2014 is earningsper share which is at 48.9566 in 2012, the ratio of profitprice at 101.0734 in 2013 and the ratio of market value by1.34 per book in 2012.
PENGARUH FAKTOR SOSIAL TERHADAP PENGAMBILAN KEPUTUSAN STUDI PADA SEKOLAH MENENGAH ATAS KATOLIK (SMAK) KOLESE SANTO YUSUF MALANG (HUA IND) Sowanolo Halawa; 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

The service sector which is growing rapidly in Indonesia, isthe education services sector. The development of privatehigh school in Indonesia led to increasingly fiercecompetition to win sympathy from prospective students whohave graduated junior high school (SMP) to choose the highschool that have been provided.This study aimed to: (1) to determine the significance ofsocial factors influence (X) consisting of the reference group(X1), family (X2), the role and social status (X3) for makingdecisions on studies in Catholic Senior High School (SMAK)Kolese Santo Yusup Malang (Hua Ind). (2) To determine thesocial factors that has the most dominant influence on thedecision-making studies at Catholic Senior High School(SMAK) Kolese Santo Yusup Malang (Hua Ind).The type of research is explanatory research. The populationis all male and female students who are studying in SMAKSanto Yusup Malang (Hua Ind) and sample in this studyconsist of 303 male and female students grade I to grade III.The data analysis is using multiple linear regression analysis.The results showed that 56.2% of male and female studentschose decision SMAK Santo Yusup Malang Colleges (Hua Ind)is influenced by social factors (X) consisting of the referencegroup (X1), family (X2), and the role and social status (X3 ),while the remaining 43.8% is influenced by other factorsoutside the social factor.Based on the results of F test and t test, we can know thatsocial factors (X) consisting of the reference group (X1),family (X2), and the role and social status (X3)simultaneously and partially has significant effect on thedecision on both male and female students in choosing SMAKSanto Yusup Malang (Hua Ind). The variables thatsignificantly influence the decision of male and femalestudents in choosing SMAK Santo Yusup Malang (Hua Ind) isthe role and social status (X3) with indicator influence healthclub (X21) and organizations such as OSIS (X22).
EVALUASI PROSEDUR PENGGAJIAN PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUMBA BARAT DAYA PROVINSI NUSA TENGGARA TIMUR Elisabet Anastasia Sara Pate; Bambang Budi Prayitno; Lis Lestari S.
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

The purpose of this study is to determine the suitability ofthe Payroll procedure in Revenue Financial Management andDistrict Asset service office in Southwest Sumba regency ofEast Nusa Tenggara province with Government RegulationNo. 7 of 1977 about the Rules of Civil Affairs Officer Payroll.The data collection method is using documentation andinterviews at the Revenue Financial Management andDistrict Asset service office in Southwest Sumba regency ofEast Nusa Tenggara province. The type of this research is acase study to give a detailed overview on the status of theresearch subject, the properties and characters typical ofcases.The results of the payroll procedures evaluation in theRevenue Financial Management and District Asset serviceoffice in Southwest Sumba regency of East Nusa Tenggaraprovince is quite effective, the remuneration procedures arein accordance with Government Regulation No. 7 of 1977regarding regulation of civil service payroll. But theprocedure DPPKAD office salaries, paychecks have not beenincluded and archiving in the relevant sections is stillincomplete. The results of the analysis on the attendance ofcivil servants need an additional column to show the positionof employee positions in government agencies, and thereneeds to be recaps the attendance list as the basis forcalculating the presence of civil servants in the discharge ofeveryday assignment that helps in terms of promotion andadvancement.

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