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ProBank: Jurnal Ekonomi dan Perbankan
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 22527885     EISSN : 25795597     DOI : https://doi.org/10.36587/probank
Core Subject : Economy,
Economics, Econometrics & Finance
We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Economics, Corporate Governance, Industrial Relations, And emerging paradigms in allied subjects like Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing, Behavioral Accounting, Behavioral Economics, Corporate Finance, Cost Accounting, Economic Development, Economic History, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non Profit Accounting, International Economics and Trade, International Finance, Macro Economics, Micro Economics, Rural Economics, Finance, Banking, Co-operation, Demography, Development Planning, Development Studies, Econometrics, Applied Economics, Development Economics, Business Economics, Monetary Policy, Public Policy Economics, Regional Economics, Tax Accounting as well as emerging paradigms in allied subjects.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 132 Documents
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PENGARUH BIAYA PROMOSI TERHADAP PENDAPATAN JASA “NAKAMURA HOLISTIC THERAPY” DI SURAKARTA Sartono Maya Saputra; Retno Ibut Utami
ProBank Vol 2, No 2 (2017)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v2i2.183

Abstract

Promotion and communication are summarized in the promotional mix that contains a combination of the best strategy of the variable cost of advertising, the cost of personal selling and sales promotion costs, all of which are planned to achieve the objectives of the sales program: increasing service revenues in order to increase as well jumlahl aba obtained. this study aims to determine the effect of promotional costs consist of: the cost of advertising, sellling personal cost, and cost of sales promotions on services revenue. The data used in this research is data based on time series (time series). This research is explanatory research, ie research that explains the causal relationship between research variables through hypothesis testing. The analytical tool used in this research is multiple linear regression analysis. The study shows that the variable cost of advertising and sales promotion variable is not significant positive effect on service revenues. While the cost of personal selling significant negative effect on service revenues. Advertising, personal selling, and sales promotion together a significant effect on service revenues.Keywords: Advertising Costs, Fees Personal sellling, Cost of Sales Promotion, Revenue Services
PERANAN SISTEM PENGENDALIAN INTERNAL DAN PENGGUNAAN TEKNOLOGI INFORMASI DALAM MENENTUKAN KUALITAS LAPORAN KEUANGAN SKPD Mulyadi Mulyadi; P. Haryoso
ProBank Vol 4, No 1 (2019)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v4i1.452

Abstract

PERBANDINGAN SEBELUM DAN SESUDAH PENERAPAN PROGRAM PNPM MANDIRI DALAM PENDAPATAN KARTU KELUARGA MISKIN (Studi Di Kecamatan Sidoharjo Kabupaten Sragen) Aris Tri Haryanto; Septiana Novita Dewi
ProBank Vol 2, No 1 (2017)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v2i1.127

Abstract

Salah satu persoalan yang dimiliki bangsa Indonesia adalah kemiskinan dan pengangguran, sehingga untuk meningkatkan efektifitas penanggulangan kemiskinan dan penciptaan lapangan kerja, pemerintah meluncurkan program penanggulangan kemiskinan yang salah satunya merupakan Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri. Tujuan penelitian ini adalah untuk mengetahui pengaruh program PNPM terhadap pendapatan kartu keluarga miskin di Kecamatan Sidoharjo Kabupaten Sragen. Hasil penelitian menunjukkan bahwa dampak Program PNPM adalah adanya pinjaman dana PNPM meningkatkan produksi usaha anggota kelompok UPPKS sebesar 95,5%. Adanya pinjaman dana PNPM meningkatkan jumlah tenaga kerja usaha anggota kelompok UPPKS sebesar 87%. Adanya pinjaman dana PNPM meningkatkan penghasilan usaha anggota kelompok UPPKS sebesar 65,5%.Kata Kunci      :   PNPM, Pendapatan Kartu Keluarga Miskin
Upaya Meningkatkan Perilaku Organizational Citizenship Behavior (OCB) Pada Karyawan Pt. Pos Indonesia Persero Surakarta Alean Kistiani Hegy Suryana; Milka Susana Theorupun
ProBank Vol 3, No 2 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i2.386

Abstract

The purpose of this study was to analyze the Influence Emotional Intelligent and Work Motivation  on Organizational Citizenship Behavior (OCB)  with Job Satisfaction as a Mediating variable (Study at  employees PT. Pos Indonesia Persero Surakarta). This study used 168 employees of  PT. Pos Indonesia Persero Surakarta. The sampling technique was done by using probability sampling. In this study  a model of analysis was Regression Analysis with path analysis. Hypothesis Test Results show Emotional Intelligence has a significant effect on Job Satisfaction, Work Motivation has a significant effect on Job Satisfaction, Job Satisfaction has a significant effect on Organizational Citizenship Behavior, Emotional Intelligence has a significant effect on OCB, Work Motivation has a significant on OCB, Job Satisfaction mediates Emotional Intelligence towards OCB, Job Satisfaction mediates Work Motivation towards Organizational Citizenship Behavior (OCB). F test results are known the value of F = 125,764  significance of  0.000 <0.05, with the conclusion of the variables Emotional Intelligence, Work Motivation and Job Satisfaction have a significant effect on Organizational Citizenship Behavior (OCB). The total coefficient of determination (R2) of 0.798 can be interpreted as variation in OCB Employees at PT. Pos Indonesia Persero Surakarta explained by the variables Emotional Intelligence, Work Motivation and Job Satisfaction of 79.8% and the remaining 20.2% is explained by other variables outside the variables studied in this study.Keyword: Emotional Intelligent, Work Motivation,  Job Satisfaction, and Organizational Citizenship Behavior.
AUDIT DELAY YANG DIPENGARUHI OLEH KINERJA KEUANGAN PERUSAHAAN Rina Ani Sapariyah; Ridwan Wahyudi
ProBank Vol 5, No 1 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i1.573

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris signifikansi pengaruh Kinerja Perusahaan yang mempengaruhi  Audit Deley. Kinerja Perusahaan dalam penelitian ini  diproksikan ke dalam Solvabilitas, Leverage dan Ukuran Perusahaan terhadap Audit Deley dan Profitabilitas sebagai Variabel Intervening, pada  perusahaan  Manufacture yang terdaftar  di  BEI. Populasi dalam penelitian ini adalah  perusahaan Manufakture pada sektor industry dasar dan kimia, aneka industri, dan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Populasi ini diperoleh berdasarkan data dari www.idx.co.id. Pengambilan sampel menggunakan metode purposive sampling. Berdasarkan kriteria penentuan sampel  maka terdapat 28 perusahaan Manufaktur yang mempublikasikan laporan keuangan secara lengkap. Penelitian ini menggunakan alat analisa regresi linear berganda dan analisis jalur (path analysis). Penelitian ini memperoleh hasil bahwa jika melalui variable intervening maka Solvabilitas berpengaruh Positif tetapi tidak signifikan terhadap Return On asset, Leverage berpengaruh negatif dan signifikan terhadap Return On asset, Ukuran Perusahaan berpangaruh positif dan signifikan terhadap Return on Asset. Sedangkan melalui jalur langsung Solvabilitas berpengaruh positif tetapi tidak signifikan terhadap Audit Deley, Leverage berpengaruh negatif tetapi tidak signifikan terhadap Audit Deley, Ukuran Perusahaan berpengaruh positif tetapi tidak signifikan terhadap Audit Deley dan Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Deley.  Nilai R square total sebesar 0,385% artinya variabel Audit Deley dijelaskan oleh dimensi Solvabilitas, Leverage, Ukuran Perusahaan dengan Return On asset sebagai variabel Intervening sebesar 38,5% dan sisanya sebesar 61,5% dijelaskan faktor lain di luar model penelitian, misalnya kebijakan deviden, inflasi, perusahaan dan lain-lain. Solvabilitas paling efektif berpengaruh langsung dan paling dominan terhadap Audit Deley yang ditunjukkan dengan memiliki koefisien regresi  paling tinggi dibandingkan jalur yang lain. Kata Kunci:   Solvabilitas, Leverage, Ukuran Perusahaan, Return On Asset,   Audit Deley
Effect Of Leverage, Inflation And GDP To Share Price Pt. Astra Otoparts Tbk. Heriyanta Budi Utama; Florianus Dimas Gunurdya Putra Wardana
ProBank Vol 3, No 2 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i2.371

Abstract

The purpose of this study was to obtain empirical evidence about the effect of leverage, inflation and Gross Domestic Product (GDP) of the share price at PT. Astra Autopart, Tbk. companies in Indonesia Stock Exchange in 2011-2015. The sampling technique in this study using a purposive sampling. With the technique of purposive  sampling, all the members of the research samples by criteria. Samples that meet the criteria are used research data. Then followed the classic assumption test and test hypotheses by linear regression. The results of this study demonstrate the regression results in regression equation that Y = 2605,424 + 1561,550 X1 + 2,338 X2 + 38,994X3. T test results showed that the leverage anda GDP (Gross Domestic Product) is positive and significant effect on stock prices, while inflation is not positive and significant effect on stock prices. F test results showed that jointly leverage variables, inflation and GDP variables affecting the stock price significantly. The test results R2 (coefficient of determination) found that the variable leverage, inflation and GDP able to explain 35,4% of the stock price variable, while the remaining 64,6% is explained by other variables.Keywords: leverage, inflation, GDP, and the share priceThe purpose of this study was to obtain empirical evidence about the effect of leverage, inflation and Gross Domestic Product (GDP) of the share price at PT. Astra Autopart, Tbk. companies in Indonesia Stock Exchange in 2011-2015.The sampling technique in this study using a purposive sampling. With the technique of purposive  sampling, all the members of the research samples by criteria. Samples that meet the criteria are used research data. Then followed the classic assumption test and test hypotheses by linear regression.The results of this study demonstrate the regression results in regression equation that Y = 2605,424 + 1561,550 X1 + 2,338 X2 + 38,994X3. T test results showed that the leverage anda GDP (Gross Domestic Product) is positive and significant effect on stock prices, while inflation is not positive and significant effect on stock prices. F test results showed that jointly leverage variables, inflation and GDP variables affecting the stock price significantly. The test results R2 (coefficient of determination) found that the variable leverage, inflation and GDP able to explain 35,4% of the stock price variable, while the remaining 64,6% is explained by other variables.Keywords: leverage, inflation, GDP, and the share price
Faktor-Faktor Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Pemoderasi Supitriyani Supitriyani; Febrianty Febrianty; Elly Susanti; Acai Sudirman
ProBank Vol 5, No 1 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i1.564

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui: 1). bagaimana kinerja keuangan, nilai perusahaan dan harga saham Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI 2). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan, dan 3). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan dengan harga saham sebagai variabel moderating. Teknik analisis yang digunakan adalah regresi berganda. Populasi adalah Perusahaan Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI periode 2012 - 2017 dengan purposive sampling sehingga didapatkan sebanyak 7 perusahaan. Data yang digunakan adalah data sekunder dengan teknik pengumpulan data secara dokumentasi. Hasil penelitian dapat disimpulkan sebagai berikut: 1). Terdapat perusahaan  yang berada dibawah rata-rata maksimal 4 tahun  dari sisi faktor-faktor kinerja keuangan maupun nilai perusahaannya, 2) Hasil pengujian likuiditas memiliki pengaruh negatif sedangkan leverage dan  profitabilitas pengaruh positif terhadap nilai perusahaan. Kekuatan hubungan ketiga variabel adalah sedang. 3). Koefisien determinasi sebesar 33,5% dan sisanya dijelaskan oleh faktor lainnya. 4). Faktor-faktor kinerja keuangan berpengaruh terhadap nilai perusahaan baik secara simultan maupun parsial dan faktor-faktor kinerja keuangan tidak berpengaruh terhadap nilai perusahaan dengan harga saham sebagai variabel moderating secara simultan maupun parsial. Kata Kunci: kinerja keuangan, nilai perusahaan, leverage, profitabilitas, harga saham
EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING Octaviani, Andri; Mulyadi, Mulyadi
ProBank Vol 3, No 1 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i1.247

Abstract

The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career
SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR MELALUI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK Setyani Sri Haryanti; Kurniawan Aji Wijaya
ProBank Vol 4, No 2 (2019)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v4i2.507

Abstract

This study aims to analyze the effect of Tax Access, Facilities, Complain Centers and Websites on Taxpayer Compliance in Boyolali Regency. The population in this study are all Motor Vehicle Taxpayers registered in Boyolali Regency. The sampling technique uses a random sampling technique with a sample size of 100 respondents. The analysis technique consisted of validity test, reliability test, multicollinearity test, autocorrelation test, heteroscedasticity test, normality test, multiple linear analysis, t test, F test, and coefficient of determination. Hypothesis Test Results prove that Access to Tax, Facilities, Complaint Center, and Website have a positive and significant effect on Taxpayer Compliance. F test results prove that Access to Tax, Facilities, Complaint Center and Website together have a significant effect on Taxpayer Compliance. The results of the determination test (R2) prove that overall the effect exerted by the independent variable on the dependent variable was 31.3% while the remaining 68.7% was influenced by other variables or models not included in this study.
PENERAPAN GOOD GOVERNANCE DI KELURAHAN MANAHAN KECAMATAN BANJARSARI SURAKARTA Indah Wahyu Utami; Widi Nugrahaningsih
ProBank Vol 2, No 2 (2017)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v2i2.178

Abstract

Era reformasi mengharapkan terwujudnya tata kelola pemerintahan yang baik. Kinerja Pemerintah daerah dalam implementasi kebijakan atau politik desentralisasi, yang dianggap sebagai bentuk pemerintahan yang yang baik (Good Governance) yang memprioritaskan pelayanan publik. Implementasi nilai-nilai good governance menjadi unsur penting dalam mendukung terwujudnya tujuan pemerintahan daerah di antaranya kinerja di kelurahan. Adapun tujuan penelitian yaitu mendapatkan informasi bagaimana pelaksanaan, penerapan, kendala dan harapan masyarakat akan pentingnya  Good Governance di Kelurahan Manahan Kecamatan Banjarsari. Sampel dan populasi penelitian ini adalah Lurah dan Pegawai Kantor Kelurahan Manahan. Pengumpulan data dengan melakukan kajian pustaka yang terkait, observasi langsung dan wawancara terhadap pelaksanaan Good Governance di Kantor Kelurahan Manahan. Analisis data dengan analisis kualitatif secara deskritif disertai penjelasan hasil wawancara sebenarnya terhadap tujuan penelitian. Hasil penelitian ini adalah (1) Penerapan Good Governance dalam di Kelurahan Manahan sudah diterapkan yaitu memberikan pelayanan publik terbaik kepada warga tanpa biaya dengan Kelurahan pelaksanaan kinerja antara lain : mantab kejujuran, kedisiplinan, organisasi, gotong royong, serta pelayanan. (2)  Tidak menemukan kendala yang berarti dalam penerapan Good Governance di kantor kelurahan Manahan. (3) Penggunaan teknologi informasi dengan media sosial Whattsapp memberikan kemudahan dalam mengakses segala informasi pelayanan publik. (4) Harapan masyarakat Good Governance di Kelurahan Manahan ditingkatkan, terutama pemenuhan pelayanan publik khususnya bentuk pengurusan administrasi birokrasi.Kata Kunci: Penerapan, Good Governance, Kendala, Harapan, Kelurahan

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