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Jurnal Bingkai Ekonomi (JBE)
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 25021818     EISSN : 26157918     DOI : https://doi.org/10.54066/jbe2515
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
https://itbsemarang.ac.id/sijies/index.php/jbe33/about Jurnal Bingkai Ekonomi (JBE) is a scientific journal in the field of economics which is published by the Publishing Division of Sekolah Tinggi Ilmu Ekonomi (STIE) AKA Semarang. Jurnal Bingkai Ekonomi is a scientific journal to publish and develop economic sciences, published 2 times periodically (every 6 months) January and August. The editors receive submissions from authors (researchers, professors, professionals and other observers) in the field of economics. The editor has the right to change the text without altering the content and substance of the text.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 215 Documents
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Faktor-Faktor yang Mempengaruhi Kinerja Pegawai PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Farah Noor Ayuningtyas
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

The purpose of this study is to determine the effect of job satisfaction, work environmenton, and motivation of employee performance PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Data were obtained through questionnaires and interviews. The sample used in the study of 108 respondents. Results are expected to provide useful information to both leaders and employees. The data obtained were processed using descriptive analysis and quantitative statistical analysis. Quantitative analysis using multiple regression analysis to determine the effect of independent variables on the dependent variable, but before the test is done first tested the validity and reliability testing as well as testing requirements. The analysis shows that there is there is the influence of experience on the performance, and influence work environment on the performance, the influence of motivation positively and significantly of the performance of Employee PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk.
Penerapan Kinerja Karyawan dalam Mencapai Sasaran Mutu Adi Setya Pamungkas; Sri Yuni Widowati; Aprih Santoso
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.877 KB)

Abstract

This study was motivated by the decline in targets in the Sterilization Installation of the Hospital Dr. Kariadi Semarang, for that the problem can be formulated is how the Sterilization Installation Section improves employee performance so that the production target is reached. The purpose of this study was to analyze the influence of Leadership, Work Environment and Work Discipline on Employee Performance of the Sterilization Installation at DR. Kariadi Semarang.Data were collected through questionnaire methods using Census techniques for 61 respondents in the Sterilization Installation section. Data processing uses multiple regression analysis, hypothesis testing through t test, model testing with f test, and analysis of the coefficient of determination.The results obtained in this study are the magnitude of the coefficient of determination is 0.547 which means that 54.7% of the variables of Leadership, Work Environment and Work Discipline have a positive and significant effect on Employee Performance
Determinasi Kemampuan Auditor dalam Mendeteksi Kecurangan Saifudin Saifudin; Bella Aprilia
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

The aim of this research is to explole the perception of auditors in local government agencies on the effects of Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud.The research of this population is auditors working on Inspektorat Provinsi Jawa Tengah. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 35 data collection using questionnaires the influence of independent variables such as : Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud examined using multiple linear regression analysis by using SPSS 20.0. The results of this research indicates that Professional Skepticism, Independence, Competence and Experience affect against Auditor’s Ability to Detect Fraud.
Pengaruh Tax Planning terhadap Nilai Perusahaan Mauliana Tiani Marsaid; David Adechandra Ashedica Pesudo
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

Penelitian ini bertujuan untuk mengkaji dan memperoleh bukti empiris mengenai pengaruh Tax Planning terhadap nilai perusahaan pada Perusahaan Manufaktur yang listing di Bursa Efek Indonesia. Secara metodis, penelitian ini menggunakan pendekatan kuantitatif berupa uji stasioner dan uji regresi data panel dengan model Generalized Least Square (GLS). Jenis data yang digunakan pada penelitian ini merupakan data panel dari laporan keuangan tahun 2012-2016. Hasil penelitian menunjukkan bahwa cash effective tax rates memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya, Tax Shelter Activity memiliki pengaruh pengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan, Book Tax Difference tidak memiliki pengaruh terhadap nilai perusahaan.
Kualitas dan Kuantitas Forward Looking Disclosure Berdasarkan Prediksi Kebangkrutan Perusahaan Vitalia Thesa Pramaishella; Ari Budi Kristanto
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.027 KB)

Abstract

This study attempts to see if there were differences in the quality of the forward looking disclosure predicted the company was bankrupty and not predicted bankrupt companies. It is also to know whether there were differences in quality the disclosure of forward looking disclosure between companies that predicted went bankrupt and companies that do not predicted bankrupt in listed company in the Indonesia Stock Exchange in 2017 financial report. The result showed that there are differences quantity forward looking disclosure between companies that do not predicted bankrupt. Next the result of the second study not indicating the defference of quality forward looking disclosire between the company which is predicted bankrupt and companies that predicted not bankrupt.
Dampak Penerapan International Financial Reporting Standard terhadap Investasi Langsung Asing (FDI) Rahmat Fajar Ramdani
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

This research purposed to analyzing influence of implementation IFRS to foreign direct investment in Asian countries. This research used population in Asian region and sample was used in this research are from 23 countries in Asian, that used IFRS and have capital market, with observation priod for nine years observation or 207 observation, starting from 2006 to 2014. To anlyzing hyphotesis, this research used multiple linier regression dummy variabel model. The result from this research showed that implementation IFRS with modification and partial have significant and positive influence to foreign direct investment.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Daerah Mudjiyono Mudjiyono
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.162 KB)

Abstract

The government is required to make financial reports that are useful for users of external and internal financial statements. The prepared report must be comprehensive as a form of accountability that will be examined by the Supreme Audit Agency (BPK). The results of previous studies related to the effect of the presentation of regional financial statements and the accessibility of financial statements to the accountability of regional financial management showed diverse capabilities among regions. Most of the regional governments obtain a percentage below 50%, which means that the presentation of regional financial statements and accessibility of financial statements is less able to express accountability in regional financial management. This has become a problem for some local governments because the systems and reporting that have been there have not been conducive in this direction.Samples that met the requirements were 51 respondents who were executors of financial management directly at the Regional Work Unit of the Central Java Provincial Government. The sampling technique in this study used purposive sampling. The analytical tool used is multiple linear regression analysis. The test results show empirical evidence that: 1. The presentation of financial statements significantly influences the accountability of regional financial management. 2. Accessibility of regional financial reports does not significantly influence the accountability of regional financial management. 3. Accounting information systems significantly influence the accountability of regional financial management.
Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah Mudjiyono Mudjiyono
Jurnal Bingkai Ekonomi (JBE) Vol 5 No 1 (2020): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.115 KB) | DOI: 10.54066/jbe.v5i1.14

Abstract

This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12/per/M.KUKM/IX/2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP. Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12/per/M.KUKM/IX/2015.
Prioritas Masalah dan Solusi dalam Proses Pembelajaran Mahasiswa Program Studi Akuntansi Yohana Ayu Rahardjo
Jurnal Bingkai Ekonomi (JBE) Vol 5 No 1 (2020): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.139 KB) | DOI: 10.54066/jbe.v5i1.16

Abstract

This study aims to determine the priority of problems and solutions in the learning process in the SWCU FEB accounting study program. The data used in this study is primary data using respondents accounting class 2015, 2016, and 2017. The methods used in determining the priority of problems and priority solutions in this study using the Analytic Hierarchy Process (AHP) method. The results of the analysis show the priority of problems in the learning process is from the aspect of hard skills. Furthermore, the solution to the priority of hard skill problems is from the aspect of curriculum design. With a well-developed and appropriate curriculum design can be an effort to improve student hard skills.
Analisis Determinan Tingkat Pengembalian Investasi Hesti Ristanto; Pipiek Septianingrum; Dwi Astutik
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 2 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.311 KB)

Abstract

Tujuan dari penelitian ini menguji dan menganalisis pengaruh rasio likuiditas, rasio aktivitas, dan rasio pertumbuhan terhadap tingkat pengembalian. Masing-masing secara berturut-turut diukur dengan current ratio, total assets turnover, sales growth, dan return on assets. Populasi dalam penelitian ini adalah seluruh perusahaan industri manufaktur yang listing di Bursa Efek Indonesia (BEI) tahun 2012-2014 (116 perusahaan atau 348 data). Tujuan dari penelitian ini menguji dan menganalisis pengaruh rasio likuiditas, rasio aktivitas, dan rasio pertumbuhan terhadap tingkat pengembalian. Masing-masing secara berturut-turut diukur dengan current ratio, total assets turnover, sales growth, dan return on assets. Populasi dalam penelitian ini adalah seluruh perusahaan industri manufaktur yang listing di Bursa Efek Indonesia (BEI) tahun 2012-2014 (116 perusahaan atau 348 data). Sampel diambil dengan menggunakan teknik purposive sampling, diperoleh sampel sebanyak 345 data. Regresi linier berganda least square method digunakan dalam menganalisis data. Hasil penelitian menunjukkan bahwa: 1). Current ratio tinggi berpengaruh terhadap penurunan tingkat pengembalian perusahaan dengan tidak signifikan, 2). Total assets turnover yang cepat berpengaruh terhadap bertambahnya tingkat pengembalian perusahaan secara signifikan, 3). Sales growth yang tinggi berpengaruh terhadap bertambahnya tingkat pengembalian perusahaan meskipun tidak signifikan. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap tingkat pengembalian, dengan adjusted R square sebesar 10,4%.

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