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Agus Purnomo Sidi
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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PERKEMBANGAN USAHA KECIL SEKTOR INDUSTRI PENGOLAHAN DI KOTA MALANG
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.50

Abstract

This study aims to determine the factors that influence the development of the small business manufacturing sector in Malang town. This research is a kind of field research, where the primary quantitative data through questionnaire was taken directly from small businesses. The sampling technique that was used is purposive sampling, where the sample was selected based on the consideration which the sample could provide some informations that are suitable with the needs of the research. Based on the Slovin formula, a predetermine number of samples that taken was 89 small businesses. Based on the result taken by data processing and factor analysis using SPSS 23, shows that the factors which influence the development of small business manufacturing sector are the quality of human resources, production systems, financial management systems, marketing strategies, the partnership system, the quality of infrastructure and regulation. In this case, the factor which has the higest significant effect is partnership system. Finally, improving the partnership system on small business should be developed not only with suppliers, but also with the government, large business, financial institutions and business centers. Therefore, these small business could be thrive.
STUDI FENOMENOLOGIS TERHADAP PERAN ETIKA DALAM PENDIDIKAN PERPAJAKAN
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.51

Abstract

Ethics, has a very important role in all aspects including the aspect of taxation Education. The existence of ethics is absolutely necessary within the framework of a healthy mindset and full balance so that the education process running for this not only focus on improving the capabilities, expertise and intellectual, but also pay attention to morality that comes to fruition ethics in the construction of education completely. This study aims to assess the understanding of the students in terms of knowledge about the role of ethics in education tax.The extent to which their understanding in terms of ethics and critical payloads contained in it. Phenomenology is used as an analytical tool understanding of the role of ethics in education tax. These findings indicate that students understanding the role of ethics that is so important in the educational process of taxation and will be used as stock ethics profession as a career offender taxes. significantly still needed effort for understanding the role of ethics in education taxation can achieve balance by integrating a variety of clever angles and interests as a whole.
Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Karyawan Bagian Produksi PG. Meritjan Kediri.
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.54

Abstract

The research aims to know the effect of compensation variable and work discipline on the performance of the production employees PG. Meritjan Kediri, either partially or simultaneously. The data collected by distributing questionnaires, research conducted on 77 respondents production, samples from the production employees PG. Meritjan Kediri. By using a likert scale,the answer of respondentsbe treated used double regression analysis, t test, F test and R2 test. The results of this study found that there was a significant effect (significant) partially between the variables of compensation and work discipline variables on the dependent variable, and no influence employee performance variables simultaneously study consisted of compensation and work discipline on employee performance. From the results found in this study that the leaders should pay attention to PG. Meritjan Kediri compensation, work discipline and supervise all activities of employees to improve employee performance Part Production PG. Meritjan Kediri
ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.55

Abstract

The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation. Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.56

Abstract

Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions.
PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN MELALUI VARIABEL INTERVENING KOMITMEN ORGANISASI PADA CV. AUTO 99 MALANG
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.57

Abstract

This study aims to determine the effect of variable of organizational culture on employee performance, variable organizational commitment to employee performance and organizational culture variables on the performance of employees through the organization's commitment to CV AUTO 99 Malang. This type of research is Eksplanatory Research, the research method is quantitative. The population in this study amounted to 57 employees. The total sample of 57 employees using the technique of saturated samples (Path). Anailsis deskiptif This study uses quantitative and statistical analysis used to determine the direct and indirect relationships between the variables of organizational culture, organizational commitment variable and variable employee performance. The results obtained organizational culture variables directly affect organizational commitment and also directly affects the performance of employees. Organizational commitment directly affects the performance of employees and organizational culture are also indirect effect on employee performance through organizational commitment to the CV. AUTO 99 Malang.
MENINGKATKAN NIAT BERKUNJUNG PADA GENERASI MUDA MELALUI CITRA DESTINASI DAN DAYA TARIK KAMPUNG WISATA
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.58

Abstract

This study aims to determine the effects of destination image and tourism attractiveness variables on intention of young generation to visit a rural tourism destination such as “Kampung Wisata Tridi”. This research is a kind of causal research, where the primary quantitative data through questionnaire was taken directly from a tourists in tourism destination and also them who included as young generation. To fulfill the criteria of sample that needed on this research, the sampling technique was used is purposive sampling, by the consideration that sampling choosen is vary between 17-33 years old, and willing to fill the questionnaire. Based on the target that researcher have, a predetermine number of samples that taken was 50 respondents. Based on the result taken by data processing using SPSS 23, shows that the variable which effect significantly the intention to visit a tourism destination are destination image and tourism attractiveness. In other hand, variable which effect most significantly was tourism attractiveness compare with destination image.
KINERJA KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.59

Abstract

This study aims to determine the prediction of financial distress in the manufacturing industry sub-sector food and beverage listed on the Indonesia Stock Exchange. The research period is 2011-2015. In this study, using the indicator liquidity, profitability, inflation, and exchange rates. The study population includes all sub-sectors of food and beverages listed on the Indonesia Stock Exchange 2011-2015 period. The sample is determined by purposive sampling technique. Data analysis method used is logistic regression analysis. The results showed that the current ratio, return on investment and the net profit margin, and the inflation rate is the most significant variable in predicting financial distress, while the exchange rate is the only variable that was not significant in influencing financial distress.
KEPUASAN KERJA, KOMITMEN ORGANISASI, ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) DAN PENGARUHNYA TERHADAP KUALITAS PELAYANAN PUBLIK
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.60

Abstract

Service employees as the vanguard that plays an important role in determining the quality or not of public services. Efforts to provide quality public services can not ignore the factors of employee job satisfaction, organizational commitment employees, and organizational citizenship behavior (OCB) employees. This study aims to determine (1) the effect of job satisfaction on OCB, (2) influence of organizational commitment to OCB, (3) influence of job satisfaction on public service quality, (4) influence of organizational commitment to public service quality, (5) influence of OCB On the quality of public services, and (6) the indirect influence of job satisfaction and organizational commitment to the quality of public services through OCB. The study was conducted in 3 (three) sub-district offices in Kediri. Samples taken as many as 90 respondents with purposive sampling technique. Data collection through observation, interviews, and questionnaire dissemination. The data obtained were analyzed by path analysis. The result of the research shows that (1) job satisfaction has significant effect on OCB, (2) organizational commitment has significant effect to OCB, (3) job satisfaction has significant effect on public service quality, (4) organizational commitment has significant effect on public service quality, OCB has a significant effect on the quality of public services, (6) there is indirect influence of job satisfaction on the quality of public service through OCB, while for organizational commitment there is no indirect influence to the quality of public service through OCB.
PENGAMBILAN KEPUTUSAN USAHA MANDIRI MAHASISWA DITINJAU DARI FAKTOR INTERNAL DAN EKSTERNAL
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (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.v11i2.61

Abstract

This study aims to determine the decision of students to have independent business STIE Malangkucecwara Malang in terms of internal and external factors. The type of research is descriptive. The sample of this research is 54 students from class of 2013-2015. The results of the study prove that the majority of sex students have independent business in STIE Malangkucecwara Malang is a woman. Internal factors students have independent business based on risk-taking, internal locus of control, self-generated motivation, the need for freedom, and creative ideas. External factors that encourage students to have independent business are: the influence of role models, family and friends support, opportunities, life satisfaction, and education. The results of this study are supported by previous researches: Indarti, Nurul and Rokhima Rostiani (2008), Yulia, Wasa and Dwi Endah Kusrini (2010), Zulkifli (2011), Ifham, Ahmad and Avin Helmi (2011), and Chasbiansari, Dyas (2007).

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