cover
Contact Name
Uki Yonda Asepta
Contact Email
uki.yonda@machung.ac.id
Phone
+6281555752004
Journal Mail Official
parsimonia@machung.ac.id
Editorial Address
Villa Puncak Tidar Blok N no. 1, Doro, Karangwidoro, Kec. Dau, Kabupaten Malang, Jawa Timur 65151
Location
Kota malang,
Jawa timur
INDONESIA
Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Articles 90 Documents
TINJAUAN EFEKTIVITAS PELAPORAN SPT PPh TAHUNAN DAN KONTRIBUSINYA TERHADAP PENERIMAAN PPH DALAM SKALA NASIONAL Norman Duma Sitinjak
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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Acceptance of our country is very dependent on Tax Revenue. For the Government ensures that the Tax Receipts can be bigger from year to year. Of several types of taxes, the income tax is the largest contributor. Effectiveness in reporting annual income tax returns from year to year is expected to further rise, the aim is that income tax revenue also continued to rise. The effectiveness reporting annual income tax returns need to be contribution to the effectiveness of the income tax revenue. The goal is to be known objectively the impact of annual income tax returns reporting the effectiveness of the Income Tax.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN YANG HARGA JUAL PRODUKNYA TERGANTUNG PADA HARGA KOMODITAS PASAR DUNIA Any Rustia Dewi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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The uncertainty of commodities price volatility recently suppresses company management to apply capital structure strategy, especially for companies that their selling price product based on commodity price. Income from the company is very affected by the increasing or decreasing of commodity price. That is why capital structure strategy is important to create resilient industry. This strategy could be taken by increasing common stock with right issue or to get a loan from the bank. Nevertheles in both ways, there is deficiency. Financing with increasing loan from the bank will also increasing the financial risk. In other way, by issuing right will be costly. This research is designed to examine factors that affected of debt policy management decision among listed company at Indonesian Stock Exchange (ISX). The factors being examined were growth, asset structure, profitability, business risk and institusional ownership. The samples were 36 mining and plantation listed companies at ISX, 5 years from 2007-2011. The test results of multiple regresion test showed that asset structure and institusional ownership are having a positive and significant influence on debt policy. The assets structure is a dominant factor that influence debt policy. In conclusion, from five independent variables being examined, only asset structure and Institusional Ownership affect debt policy.
STRATEGI PENGEMBANGAN PRODUK KUE BASAH PADA USAHA MIKRO DI KAMPUNG KUE KOTA MALANG Debora Gracia
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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One of the marketing strategy that can be used for extening the product’s life cycle is product development strategy where the producer can create various product variants in order to always follow the market’s preference. The aim of this research is to analyze the implementation of product development strategy that is done by the cake micro entreprise in Kampung Kue, Malang city. This research was conducted on micro enterprises that have implemented the product development strategy by using qualitative method with in-depth-interview data collection. The result of this research shows that the three participants’ general strategy of product development implementation is by involving the counterparts that had been known firstly in order to evaluate the market’s response. The participants also prepare the alternative strategy in order to face whether the market’s response is good or bad. The reason of the participants implementing the product development strategies are caused by the ever- changing market’s preference, want to increase the profit and market share, and not wanting to be tied up with the relative price that is determined by market. The internal factors that noted in implementing the product development strategy are relation with consumer and the human resource’s ability that is owned, while the external factors that noted are the price and availability of raw materials, market’s demand, and competitors. The implications of this research are directed for the foods and beverages micro entreprise in order to keep control of product that have been launched into the market and expand the relationships with suppliers as well as for the government in order to conduct a training for the micro entreprises about the application of product development strategy.
PERBEDAAN MINAT BELI KONSUMEN BERDASARKAN NEGARA ASAL (COUNTRY OF ORIGIN) DAN FITUR PRODUK PADA PRODUK SMARTPHONE Priscilla Ekawati
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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This research discusses the difference purchase intention of Smartphone’s Consumer Products based on Country of Origin and Product Features. The object of this study as the name suggests is a smartphone, which is a smartphone with Country of origin from South Korea, America, China and Japan. This research is quantitative research, the data collected by survey method and using questionnaires as media, this questionnaires distributed to respondents as many as 200 people who are consumers of smartphones. Furthermore, the data is processed by using One Way ANOVA. Based on the results of One Way ANOVA test proved that there are differences in purchase intention on smartphone products based on the country of origin and there are differences purchase intention on smartphone products based on product features. In this study smartphone which country of origin is Tiongkok is the most interest for respondents. Processor speed is the first choice and the most importance for respondents to choose some smartphone. The theoretical concept about marketing can be implemented in companies which is produce or distribute products of smartphones. Country of Origin and Product Features able to attract purchase intention, especially on the smartphone product.
STRATEGI INOVASI PRODUK GARMEN DALAM MENGHADAPI PASAR BEBAS (STUDI KASUS PADA UKM GARMEN DI KOTA DENPASAR) Apfita Masi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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It takes creativity in developing a product that is of high quality and innovative. Small and medium enterprises (SMEs) as they are increasingly recognized as central contributors to innovations play a pivotal role in the national economies of countries all around the world. Same as the other developed and emerging economies in the world, SMEs are important force for economic development especially in Indonesia. This research focuses on strategy of product innovation applied by garment SMEs in Denpasar. Author used qualitative method in this research. Three garments which author studied are Bella Shop, CV Bali International Company, and CV Mama & Leon. Author interested in studying any strategy of product innovation garment products in Denpasar since the amount of exports of their apparel from garments in Bali especially in Denpasar are very big and interesting to study more about the product innovation on their designs and motifs. Because the design and motifs of their garments from Bali known with typical embroidery, motifs, and high artistic value. In this research author will see SME garment’s weaknesses and threats in the competition of the free trade. From the results of this study was found that every product innovation strategy that is applied to the garment SMEs have implications for product innovation theory. The product innovation strategy covers innovation-based design, modulation- based innovation, develop new product attributes, and develop models and sizes of products.
PENGARUH PERSEPSI DAN PEMAHAMAN MAHASISWA TERHADAP KESIAPAN KERJA LULUSAN PERGURUAN TINGGI DALAM MENGAHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Felicia Santoso
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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ASEAN Economic Community (AEC) will be implemented at the end of 2015, where in AEC there will be a free market which occurred in all ASEAN countries member. With the existence of AEC, the competition to get a job will be tighter, and it needs more skills from every college graduates so they can compete it. By knowing the students’ perceptions about AEC and understanding about AEC, the college graduates are expected to be ready to enter the job world while AEC occur. The purpose of this research is to know the students’ perception and understanding about AEC which influence the significant of work readiness for college graduates to confront ASEAN Economic Community (AEC). This research use quantitative descriptive methods and the data sources of this research is primary data. Primary data of this research is obtained from questionnarie which is filled by the students of some universities in the Malang city from economics and business faculty. The sample technique is using nonprobability sampling method with purposive sampling method. The data analysis technique which used in this research is GSCA. The first results of this research is students’ perception do not affect of work readiness college graduates significantly to confront ASEAN Economic Community (AEC). The second results of this research is an understanding of AEC which influence college graduates of work readiness significantly to confront ASEAN Economic Community (AEC).
ANALISIS PENGARUH TINGKAT PENGANGGURAN, INDEKS KORUPSI, INDEKS NIKKEI 225, HARGA MINYAK DAN HARGA EMAS TERHADAP IHSG PERIODE 1998-2014 Aland Budiman
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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Causes fluctuations Composite Stock Price Index (IHSG) macroeconomic factors. The purpose of this study was to analyze the effect of the unemployment rate, corruption index, the Nikkei 225 index, price of oil, price of gold against IHSG in 1998-2014. The study used multiple linear regression to see the influence of the independent variable on the dependent. One of the requirements to perform multiple test analysis necessary to test classic assumptions. This is necessary so that the resulting regression equation is BLUE (Best, Linear, Unbiased, Estimator). Results of this study was the rate of unemployment, corruption index, and the price of oil becomes a variable that no significant positive effect on IHSG period 1998-2014. Variable Nikkei 225 index and the gold price variable positive significant effect on IHSG. Adjusted R-square results in this study showed 98.7% which may explain the effect of variable levels of unemployment, corruption index, the Nikkei 225 index, the price of oil, the price of gold against IHSG year 1998-2014
ANALISIS DAY OF THE WEEK EFFECT DAN ROGALSKI EFFECT PADA SAHAM INDEKS LQ45 Tatang Hendranata
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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There are still many researches which have various findings on the emergence of efficient market hypotheses through market anomaly tests. This research is conducted to identify efficient market anomaly, especially day of the week effect and rogalski effect in Indonesian stock market within 2013 – 2014 period. The research also uses trading volume to investigate the day of the week effect and the rogalski effect. The research uses ANOVA, Pearson correlation, and independent sample t tests. The research results show that Monday return is negative. It is the lowest market value in a week. Thus, it is concluded that a day of the week effect is applied on LQ45 stocks. The relation between trading volume and return is weak but positive. It means that one variable increase affect the other variable increment. The research does not find any rogalski effect in LQ45 stocks since there is an external negative sentiment that influence return within the research period.
ORPORATE SOCIAL RESPONSIBILITY: IMPLIKASI STAKEHOLDER DAN LEGITIMACY GAP DALAM PENINGKATAN KINERJA PERUSAHAAN Marsella Puspita
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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This study purpose explaination some of the significance theories inorder to establishing the CSR concept for the company. This responsibility is communicated by the company to its stakeholders through the disclosure of Corporate Social Responsibility (CSR). CSR is provided by the management to stakeholders, potential investors about the future company's prospects and show the company’s value by the impact on the economic, social and environment from its activities. The differences of interest between company and societies in term of valuation and expectations created the legitimacy gap. In the theoretical concepts explained CSR disclosure by the company can minimize the legitimacy gap.
PERAN AUDIT INTERNAL GUNA MENINGKATKAN KINERJA (STUDI KASUS DI PT BPR ARMINDO KENCANA MALANG) Lucia Oktaviana
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis
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The purpose of this study is to analyze the role of internal audit in improving performance of PT BPR Armindo Kencana Malang. The research data was obtained from a questionnaire distributed to 34 respondents and interview results is an opinion expressed by heads of sections. The questionnaires were analyzed by using champion method. The results showed that the percentage value of the three questionnaires are 67%, 66%, 65%, which means that internal audit has sufficient role in improving the effectiveness, efficiency, and economy of obedience performance, financial performance and managerial performance. In some item of questionnaires, respondents said that internal auditors are quite intensive in doing monitoring, but also in some item of questionnaires, internal auditor are still less intensive in doing monitoring. So, this study can be concluded that internal auditors have sufficient role on giving contribution to the performance, but in the future internal auditors must have a role more intensive in order to maximize the contribution made.