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Agus Purnomo Sidi
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agusps@asia.ac.id
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jibeka@asia.ac.id
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Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Bisnis dan Ekonomi Asia
Published by Institut Teknologi dan Bisnis Asia Malang
ISSN : -     EISSN : 2620875X     DOI : https://doi.org/10.32815/jibeka
Core Subject : Economy,
Economics, Econometrics & Finance
The focus and scope of The Jurnal Ilmiah Bisnis dan Ekonomi Asia are to provide Academic and Scientific writings in the field of Economics, Business, Entrepreneurship, Management, and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 196 Documents
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PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.15

Abstract

This study aims to analyze the effect of corporate governance as measured by the variables of the board of commissioners, the proportion of independent members of the board of commissioners, the number of board of commissioners and audit committee meeting on the profitability of the company as measured by return on equity (ROE). The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2013-2016. Sampling technique used in this research is purposive sampling method and obtained 48 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2013-2016. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the size of the board of commissioners has a positive effect on the profitability of the company. (2) the proportion of independent members of the board of commissioners positively affects the profitability of the company. (3) the board of commissioners meeting positively affect the profitability of the company. (4) audit committee negatively affect the profitability of the company.
IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH: Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.16

Abstract

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.
OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.17

Abstract

The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption Heterokedastisitas, multicolinierity assumption test, hypothesis testing simultaneously and partial and autocorrelation test showed that the questionnaire used by the researchers is feasible as a measuring tool for analysis in this study and provide consistent results. In the test results Hypothesis gives results that reject Ho and accept the hypothesis of research Ha, so that the auditor experience and audit quality together provide a significant effect on going concern opinion. Partial experience does not affect the giving of going concern opinion while the quality of audit partially affect the giving of going concern opinion.
PENGARUH PELATIHAN DAN PEMBINAAN TERHADAP PENGEMBANGAN USAHA KECIL
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.18

Abstract

Small businesses have a central role in the Indonesian economy. Small businesses have supporting economic sector development. The large number is unfortunately not accompanied by the maximum quality of education from SMEs. To develop a small business, of course, training and coaching are required. The purpose of this study was to examine the effect of training and coaching simultaneously and partially on the development of small business. The sample of this research is 76 small medium entrepreneurs in Lowokwaru Malang, with purposive sampling technique. The result of multiple regression test proves that there is influence simultaneously and partially between training and coachingto small business development. It means research hypothesis was accepted. The dominant variable that influences is coaching (X2) with the largest beta value of 0.675.
PENGARUH ENTREPRENEURSHIP, BUSINESS COACHING, MENTORING DAN KOMUNITAS KREATIF TERHADAP KINERJA INDUSTRI KREATIF: Studi pada Industri Kreatif yang Tergabung dalam Malang Creative Fusion
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.19

Abstract

This study aims to determine the influence of entrepreneurship, business coaching, mentoring and creative communities both simultaneously and partially to the creative industries performance. Entrepreneurship is reflected by the instrumental, prestigious, sociable, takeover, self-sufficiency, hard work, self-confidence, innovative, leadership, action oriented, simple thinking and focus on effort. While business coaching and mentoring is reflected by the forms of training and coaching activities provided by the government and others, the frequency of training and coaching, the duration of assessment and implementation. While the creative community is measured on four aspects, that are, the nature, membership, way of working and relationships with other communities. Performance is indicated by customer growth rate, customer satisfaction level, customer satisfaction level, number of new products, level of job satisfaction and productivity level. Collecting data is done through direct survey to the research object, the creative industry actors who are members of MCF (Malang Creative Fusion). The results show that entrepreneurship, business coaching, mentoring and creative community have simultaneously influence to the creative industries performance. Also, that four independent variables, partially, has positive significant influence to the creative industries performance. So, in order to achieve optimal creative industry performance, it is expected that entrepreneurship in each creative industry actors, collaboration and synergy of quadruple helix are improved.
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Barang Milik Daerah: (Studi pada Badan Pengelola Keuangan dan Aset Kabupaten Malang)
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i2.20

Abstract

This study aims to analyze the factors of management of regional property. This research was conducted by using quantitative descriptive method. The research method used is associative in which the research aims to determine the relationship between two or more variables. The analysis technique used is factor analysis. Based on the results of the data analysis test, it was found that testing of 33 factors in asset management in the local government environment. The sample uses 50 respondents, data analysis techniques using factor analysis in this research data are grouped into 6 (six) factors, namely: BMD Planning and Procurement (20.71%), Usage and Utilization (18.12%), Security and Maintenance (10 , 05%), Elimination (6.29%), Administration of BMD (5.00%) and Control and Control (4.89%). The results of this study indicate that of the six factors the most dominant factors are the factors of procurement BMD and BMD uses, in fact this is reasonable because planning is very important to be done to support the control and supervision process. While the use and utilization can be said to be effective if supported also by good administration and periodic maintenance.
Peran Komitmen Afektif Dalam Memperkuat Dampak Dari Dimensi Iklim Kerja Etis Terhadap Perasaaan Berkewajiban Pegawai
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i2.21

Abstract

Studi ini bertujuan untuk mengeksplorasi peran keterikatan psikis dan emosional Pegawai Negeri Sipil dalam memperkuat dimensi iklim kerja etis publik dalam upaya peningkatan kewajiban yang dirasakannya untuk membantu pencapaian tujuan dari sebuah organisasi publik. Oleh karenanya penelitian ini mencoba untuk menjawab pertanyaan penelitian tentang apakah komitmen afektif mampu memperkuat efek dari masing – masing dimensi iklim kerja etis pada peningkatan perasaan berkewajiban pegawai, dan mana diantara dimensi tersebut yang paling dominan dalam memberikan efek terbesar secara tidak langsung pada perasaan berkewajiban melalui komitmen afektif pegawai. Sebanyak 42 orang Pegawai Negeri Sipil yang bekerja di kantor Pemerintah Provinsi Jawa Barat menjadi responden dalam penelitian ini. Data yang terkumpul dianalisis dengan menggunakan model persamaan struktural berbasis Partial Least Square. Temuan penelitian mengungkap bahwa seluruh dimensi iklim kerja etis mempunyai arti penting dalam membentuk keterikatan emosional pegawai dengan organisasinya, terutama dampak terbesar dihasilkan oleh rules and codes. Hal menarik yang terungkap adalah Hasil penelitian mengkonfirmasi bahwa keterikatan emosional pegawai dapat memberi dampak sangat besar terhadap peningkatan perasaan berkewajibannya kepada organisasi. Implikasi penting bagi organisasi publik adalah bagaimana memperkuat dimensi iklim kerja etis yang tidak hanya berangkat dari aturan semata.
Pengaruh Orientasi Pasar, Inovasi Dan Kreativitas Produk Terhadap Kinerja Industri Kreatif Untuk Mencapai Keunggulan Bersaing: (Studi pada Industri Kreatif yang Tergabung dalam Malang Creative Fusion)
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i2.22

Abstract

This study aims to determine the effect of market orientation and product creativity on the product innovation, the effect of market orientation, innovation, and product creativity on competitive advantage, and the effect of competitive advantage on industrial performance. This research is a field research on creative-preneur in Malang town, especially those who are members of Malang Creative Fusion (MCF). The number of samples taken was 133 people that selected using an accidental purposive sampling technique. The results showed that market orientation and product creativity have a positive and significant effect on product innovation. On the other hand, market orientation, innovation and product creativity also have a positive and significant effect on competitive advantage. In addition, competitive advantage is also has a positive and significant effect on industrial performance. The implications of the research are to achieve high industrial performance, creative industry should improve the competitive advantage by improving the market orientation, innovation and product creativity. While to improve market orientation, innovation and product creativity, creative industries should know what the customers want, how the strategy of the competitor is and improve cross-functional functions. Besides it, creative industries should invent new products that are original, unique, and have a high attractiveness or at least develop existing products, make a differentiation of the products and sell them at competitive prices.
STRATEGI BERSAING : BATIK MALANGAN KONVENSIONAL MELALUI DIVERSIFIKASI PRODUK BATIK KOMBINASI PADA UKM KELURAHAN MERJOSARI MALANG
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 1 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i1.23

Abstract

Motif batik Malangan mengharapkan adanya suatu keluhuran dari pemakainya untuk selalu berdiri tegak, berani, bertanggung jawab dengan penuh rasa hormat agar mampu menyatu dengan lingkungan tempat tinggal. Potensi dan peluang usaha pengrajin batik malangan sangat prospektif. Setiap tahun banyak konsumen dari dalam maupun dari luar Kota Malang, terutama sekolah-sekolah dan perkatoran yang sudah menerapkan pemakaian batik, selalu mencari batik malangan sampai ke tempat-tempat produksi batik di Malang. Pada UKM Pengrajin Batik Malangan di Kelurahan Merjosari Malang, teridentifikasi, perlu eksistensi dalam pengembangan usaha. Sementara pengembangan usaha batik saat ini perlu penerapan diversifikasi produk. Diversifikasi produk batik, faktanya menjadi peluang pasar. Strategi solusi yang harus diimplementasikan adalah basis diversifikasi produk batik kombinasi, dengan inovasi peralatan pencantingan batik kombinasi dan inovasi sarana pendukung yang diperlukan dalam proses produksi batik Transformasi teknologi khususnya di bidang perbatikan sangat dibutuhkan oleh para UKM batik Malangan di Kelurahan Merjosari Malang. Sehingga cara meningkatkan produksi secara efisien, melalui diversifikasi produk dengan mentransformasi teknologi. Strategi tatakelola manajemen, menjadi pendukung utama dalam pengembangan usaha batik konvensional menjadi batik kombinasi. Tatakelola manajemen meliputi Planning, Organizing, Actuating, Controlling (POAC) menjadi fokus implementasi manajemen dalam rangka pengembangan produk batik kombinasi.
Urgensi Maintainability Software e-SPT dan Faktor-faktor yang Berpengaruh terhadap Alokasi Penerimaan Pajak Penghasilan (PPh) Pasal 25 Badan di KPP Madya Malang – Jawa Timur
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 1 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i1.24

Abstract

Penelitian ini bertujuan untuk mengetahui urgensi maintainability software e-SPT dan faktor-faktor yang berpengaruh terhadap alokasi penerimaan Pajak Penghasilan (PPh) Pasal 25 Badan, dasar pemilihan Pajak Penghasilan (PPh) Pasal 25 Badan karena total penerimaan pajak tertinggi dari semua kompenen pajak berasal dari penghasilan (PPh) dan ditemukan bahwa pemasukan dari penerimaan PPh Pasal 25 Badan merupakan jenis pajak penghasilan yang tertinggi diantara pajak penghasilan lainnya, selain itu untuk memaintenance sumber pemasukan tersebut maka Direktorat Jenderal Pajak (Dirjen Pajak) sebagai salah satu institusi pemerintah menerapkan sistem informasi perpajakan untuk kemudahan dan efektivitas kelancaran aktivitas penerimaan negara dari sektor pajak khususnya Pajak Penghasilan (PPh). Berdasarkan hasil penelitian maka dapat ditarik kesimpulan bahwa Urgensi Maintainability Software e-SPT, Surat Ketetapan Pajak, dan Kepatuhan Wajib Pajak berpengaruh secara positif dan mampu meningkatkan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur, sedangkan Jumlah Wajib Pajak berdampak negatif terhadap kenaikan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur.

Page 2 of 20 | Total Record : 196

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