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Zaldy Adrianto
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INDONESIA
Jurnal Ekonomi dan Bisnis Terapan
Published by Universitas Padjadjaran
ISSN : 18581218     EISSN : 26857359     DOI : 10.24198/jebt
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JEBT is a place for Accounting, Management, Economics, and sharia economic studies related to business practices including taxation aspects so that they can contribute to practitioners and academics in the field of business and applied economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 14, No 1 (2018): Edisi April 2018" : 11 Documents clear
THE EFFECT OF IMPLEMENTATION OF IFRS OF QUALITY MEASUREMENT OF FINANCIAL REPORTING BASED ON QUALITIATIVE CHARACTERS IN SOME ASEAN COUNTRIES Santoso, Kristian; Suciati, NR. Handiani
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.471

Abstract

This study aim to analyse the influence of IFRS implementation on the quality of financial reporting measured by qualitative characteristic developed by NiCE; Relevance, Faithful Representation, Understandability, Comparability, and Timeliness. 53 Manufacturing companies that listed at Indonesian Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Singapore Stock Exchange (SGX) were used as the sample based on purposive sampling method. The data analyzed using paired sample t test or Wilcoxon test for data which is not fulfil normal distribution. Based on test we found that there is significant differences in quality of financial reporting between pre and post IFRS implementation in those countries
ANALYSIS OF PROCEDURE FOR COLLECTION, DEPOSITION AND REPORTING OF VALUE ADDED TAXES (VAT) IN. WAHANA INTERFOOD ARCHIPELAGO Alamanda, Amelia Rizky
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.476

Abstract

Value Added Tax (VAT) is one type of indirect tax on the addition of a taxable goods or service collected by a taxable entrepreneur to the final consumer in the customs area. The object of this research is the assessment of Value Added Tax (VAT) in PT. Wahana Interfood Nusantara, using a descriptive approach, with data collection techniques by interview and direct observation. Based on research that has been done, it can be concluded that PT. Wahana Interfood Nusantara has carried out the collection of Value Added Tax in accordance with the applicable laws and regulations, which can be seen by using the e-Invoicing application as a means of collecting Value Added Tax
BRAND EQUITY ANALYSIS OF DECISIONS TO PURCHASE NOBRANDEDON DENIM PRODUCTS Indika, Deru R; Adhari, Farras Ilham
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.472

Abstract

This study aims to analyze whether brand equity can influence consumer purchasing decisions. The research used is descriptive through interviews and surveys with the object of the research being Nobrandendon, a company of denim fashion products that is located in the city of Bandung. The results of the questionnaire were collected from consumers who came to Nobrandendon store during February-May 2018. From the results of the study found that good brand equity, especially perceived quality, will influence consumers in deciding purchases, especially at the information search stage
ANALISIS EFISIENSI BENTUK LEMAH DALAM PASAR MODAL DEVELOPED, EMERGING, DAN FRONTIER ANALYSIS OF WEAK EFFICIENCY IN DEVELOPED, EMERGING AND FRONTIER CAPITAL MARKETS Sihombing, Elisabeth; Sukmadilaga, Citra
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.477

Abstract

The Weak Efficient Market shows that the prices of securities fully reflect past information. The purpose of this research to analyze the efficiency of the weak form related to the random walk theory in three capital market classifications, namely developed, emerging, and frontier. This study uses a daily closing stock price index from the capital market index of each market classification. The research period began from January 1, 2002 to March 31, 2016 and was divided into three periods; before, during and after the global financial crisis. The Tests conducted in this research include the Kolmogorov-Smirnov test, the run test, the autocorrelation test, and the variance ratio test. The results of this research indicate the efficiency of weak forms in developed and emerging markets in different periods, while the frontier markets show inefficiencies
PUBLIC SHOPPING MOTIVATION MODEL TO SUPERMARKET Helmi, Arief; Lestari, Nenni Heksa
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.468

Abstract

As the increasing preferences of Indonesian people to shop at supermarket encourage this investigation to uncover underlying motivation of the preferences. Consumer survey was conducted with questionnaires with closed questionnaires of 22 initial factors that were predicted to be shopping motivation. The Confirmation Factor Analysis (CFA) was carried out on the survey data, and resulted in eight new factors formulated into Models Shopping Motivation to Supermarket. This model shows the eight motivations that drive consumer to shop at supermarket: cheap prices, fun or shopping entertainment, shopping convenience, shopping pleasure, togetherness with friends, and enjoy atmosphere appeal. These results confirm that consumer's motivation to shop at supermarkets rather than at traditional markets is hedonic motivation.
MAQASHID SHARIA INDEX AS A TOOL TO EVALUATE THE SOCIAL PERFORMANCE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX Fauziah, Ulfah Nurul; Kristianingsih, Kristianingsih
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.473

Abstract

This study aims to develop a new approach to evaluate social performance by adding several variables, that an aspect of the achievement of sharia objectives (Maqasid al-Shariah) and to know how company social performance using the developed approach. Social performance in concept of Islam has a difference when compared with social performance in general because it embracing the taqwa in every aspect, where the company assumes their role as servants and khalifah of Allah Based on this difference of meaning is required assessment or evaluation of the performance of Islamic institutions Different from the performance evaluation in general to realize the aspirations of Islamic moral economy. This research method uses descriptive quantitative. Quantitative is used to calculate each ratio and this descriptive research to explain Maqasid Shariah index developed. This study uses the purpose of Maqasid Shariah as research variable. The objectives of the Maqasid Shariah are safeguarding of value of human life, safeguarding of human self, safeguarding of value of social and safeguarding of value of the physical environment. Calculation method using Simple Additive Weighted and Structural Equation Modelling. The results of this study are the index to evaluate the company social performance based on Maqasid Shariah value and based on the measurement using Maqasid Shariah index, company social performance in this study below average value. In this research PT. Timah occupies the best social performance of all companies studied followed by PT. Jasa Marga in the lowest
ANALISIS PERAN DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN KELUARGA Helmi, Arief; sande, sande
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.88

Abstract

Keluarga memiliki struktur sendiri dan kompleks, tiap anggota atau beberapa anggota dalam keluarga memainkan peran masing-masing dalam pengambilan keputusan pembelian. Karenanya bagaimana masing-masing anggota keluarga mengambil peran dalam pengambilan keputusan pembelian produk menjadi perhatian dalam pemasaran. Kajian ini bersifat  deskriptif  untuk memperoleh gambaran tentang peran anggota keluarga dalam pengambilan keputusan pembelian TV. Dapat  disimpulkan bila peran initiator dominan dipegang oleh istri,  peran influencer cenderung oleh anak. Sedangkan  suami lebih memegang peran sebagai decider sekaligus buyer. Selanjutnya  peran sebagai user sebagai penikmat TV baru adalah anak.  
CORPORATE FACEBOOK PRACTICE AND ITS EFFECT TO THE ACCOUNTABILITY OF CSR STRATEGY Satrian, Arif; Adrianto, Zaldy
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.469

Abstract

Social media, such as Facebook, creates an important opportunity for corporation to increase stakeholder’s engagement. On the other hand, the benefits of CSR strategy are depending on stakeholder awareness and engagement. This study examines the corporate Facebook practice that affect the accountability of CSR strategy, with the level of stakeholder engagement as an intervening variable. Based on content analysis of corporate official Facebook pages and CSR report from company website, research data are collected from 30 companies listed on Kompas 100 index. The data analyzed by using descriptive analytic research method and simple regression. The results shows that corporate Facebook practice have a positive significant effect on the level of stakeholder engagement. Moreover, the level of stakeholder engagement has a positive significant effect on CSR strategy accountability. The analyses also show corporate Facebook practice and CSR strategy accountability also positive significantly mediated by stakeholder engagement as intervening variable
BANK MUAMALAT INDONESIA PROFITABILITY ANALYSIS: STUDY OF THE EFFECTS OF CAPITAL, ASSET QUALITY, EARNINGS AND LIQUIDITY Sa’idah, Suci Halimatus; Mauluddi, Hasbi Assidiki
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.474

Abstract

The research aims to know the size of the influence of capital factors, asset quality, earnings, and liquidityytoothe profitability of Bank Muamalat Indonesia either partially or simultaneously. Capital factor is projected by Capital Adequacy Ratio (CAR) ratio, asset quality is projected by Earning Asset Quality (KAP) ratio, earnings are projected by Operational Efficiency Ratio (REO), liquidity is projected by Financing to Deposit ratio (FDR), and profitability is projected by Return On Asset (ROA) ratio. The data used are secondary data from the publication of quarterly financial reports of Bank Muamalat Indonesia. The research model used is multiple linear regression. In determining the result of multiple regression equation estimation to avoid biased, the estimated model is tested by classical assumption. Hypothesis testing usinggtttest toodetermine the effect of partial and F test to determine the effect simultaneously. Next is calculated how big the influence of capital variables, assettquality,eearnings, and liquidityytoothe profitability of Bank Muamalat Indonesia 2007-2017 period. The results showed that capital have no significant effect on profitability, asset quality and liquidity haveaaasignificanttpositive effect on profitability, and earnings have a significant negative effect on profitability
PERFORMANCE OF SHARIA MUTUAL FUNDS IN INDONESIA Sabila, Fadiyah Hani
Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2018): Edisi April 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i1.470

Abstract

This study aims to analyze the performance of sharia mutual funds in Indonesia, especially stock mutual funds with the 2015-2017 research period. The method was used by measuring the rate of return (rate of return) obtained and the risk (risk) that accompanies the investment. The data used in this study are secondary data with a sample of 15 sharia equity funds in Indonesia. To calculate the historical performance of mutual funds during the study period, the time-weighted rate of return and risk borne by the mutual funds method is calculated as the standard deviation of the mutual fund’s performance. The Sharpe method was used for comparison as well as rating the performance of mutual funds based on risk-adjusted return. The results showed that Cipta Syariah Equity Mutual Funds were Sharia Equity Funds that had the best performance compared with other Sharia Equity Funds

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