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INDONESIA
Jurnal Bisnis dan Ekonomi
Published by Universitas Stikubank
ISSN : 14123126     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management. Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, Management Information System, Service Marketing Management, Strategic Management.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016" : 8 Documents clear
STUDI PENERAPAN AUDIT INTERNAL PEMBERIAN KREDIT PADA PT BANK TABUNGAN NEGARA (PERSERO) CABANG BENGKULU Yetti Afrida Indra
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Credit is one of the businesses that are important to the world of banking and credit will contribute considerable revenue, butbehind it was the management of credit have various problems are quite complicated. In this complex credit management, itwould require an independent appraisal function of internal audit.With the existence of adequate internal audit, expected anyerrors, irregularities, fraud, and others that hurt the company can be kept to a minimum. The authors conducted a study atPT.BTN (Persero) Branch Bengkulu, Bengkulu S. Parman road. The research was conducted from January to finish. Object ofresearch is the study of the implementation of internal audit of credit. The purpose of this study was conducted to determine theadequacy of the implementation of internal audit provision of credit at PT.BTN (Persero) Branch Bengkulu.The method of research used analytical descriptive method the authors were with the case study approach, whereas to obtainthe data in the form of interviews conducted field research,quesioner and documentation. It also conduc ted the researchliterature. From the results of research conducted can be seen that the activities and the activities of credit at PT.BTN (persero)Branch Bengkulu increasingly broad and complex, while the author looks at the current internal audit staff is still lacking. Butviewed from the position of internal auditing is an independent and competent, the internal audit program, the stages ofimplementation of internal audit, internal audit reports and follow-up of internal audit, credit based on the principle 5C, theprocedures for granting credit assistance, and the rate of return credit, it can be concluded that the implementation of internalaudit lending PT.BTN (Persero) is adequate. It can be seen from the hypothesis that the writer suggested, namely internal auditof credit have been implemented adequately, is acceptable.Keywords : internal audit, credit, analytical descriptif
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Dian Masita Dewi
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this research to clarify the effect of liquidity , leverage , size of the company to cash dividend policy with profitability as an intervening variable. The population in this study are all companies listed on the Indonesia Stock Exchange period 2012 - 2014 totaling 141 companies. The samples using purposive sampling method which was then acquired 19 manufacturing companies. The analytical method used is path analysis. The results obtained in this study is the liquidity does not affect the profitability and the size of the company while the leverage effect on profitability. Profitability affect the cash dividend policy. Profitability can not be intervening variables for liquidity, leverage and the size of the company against cash dividend policy. Conclusions from this research that the amount of leverage and the size of the company proved capable of affecting low profitability. Companies that have a large profitability does not always give a high dividend. Suggestions for investors who want high dividends should choose companies with low debt levels. For companies should fulfill their financial filled with their own capital. For further research should use a broader sample. keyword: liquidity , leverage, size of the company, cash dividend policy and  profitability
PERAN KATEGORI PRODUK SEBAGAI PEMODERASI CITRA NEGARA ASAL PADA EKUITAS MEREK Endah Pri Ariningsih; Titin Ekowati; Murry Harmawan Saputra
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Brand is very important for marketers as the identity for the product to be marketed in order to be distinguished from other products. Moreover, the current competition for the market not only occur between companies locally or nationally but already global as well. Country of origin is often listed together with the provision that the brand is expected to improve the equity of the brand. However, information about the country of origin is not always going to be able to increase brand equity. Still happens practically and theoretically gab about the influence of the country of origin on brand equity. Specify the country of origin was able to reduce the brand equity. The absence of studies to determine whether or not to inform the country of origin, especially for Indonesian products in order to compete in the era of globalization makes this study important. This research was conducted in order to determine consumer preference for a particular brand of product categories are associated strongly with the state of Indonesia (batik) and and is not associated strongly with Indonesia (lap top). So it can be used as a reference for marketers Indonesia to determine whether or not to inform important country of origin for their products. Research will be carried out by a questionnaire survey as a data collector. The sampling technique used purposive sampling by taking 150x2 respondents. Analysis of data to determine the moderating role of product categories on the influence of the image of the country of origin of brand equity to do with the sub-group analysis using the chow test. Keywords: origin image, brand equity, moderation, chow test
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2009 S/D 2014 Bambang Sudarsono; Bambang Sudiyatno
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The aim of this study was to examine the influence of macroeconomic factors include inflation, interest rates, the exchange rate of the Rupiah against the US Dollar, as well as to examine the effect of the company's fundamentals include return on assets (ROA), debt to equity ratio (DER) and the size of the company (size) toward stock returns. The population in this study is the property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2009-2014. This research data from Bank Indonesia and the Indonesian Capital Market Directory (ICMD). Sampling using purposive sampling method, with a total sample of 104 companies. The analysis technique used to test the hypothesis is multiple regression with the results. inflation negative effect significantly on stock returns, interest rates, exchange rates and the size of the company's significant positive effect on stock returns, return on assets (ROA) negative effect is not significant to stock return and debt to equity ratio (DER) positive effect not significant stock returns. Keywords: inflation, interest rates, exchange rates, ROA, DER, size.
ANALISIS PENGARUH INTERNAL CASH FLOW, INSIDER OWNERSHIP, PROFITABILITAS, KESEMPATAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Aini Farida; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis. The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure. Keyword: internal cash flow, insider ownership, profitability, investment opportunity, sales growth and capital expenditure.
ANALISIS KONDISI KEUANGAN DAERAH KABUPATEN/KOTA DI ACEH DAN DI SUMATERA UTARA Suryani .; Hasan Basri; Faisal .
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The indicators of a successful regional autonomy are an increase in public services and social welfare, more advanced democratic life, justice, equity and the existence of harmonious relations between Center and Regions as well as among Regions. In facts, only few areas that is able to manage various type of local revenue potential maximally, so as to significantly and gradually realize the independence of local finance. This study was conducted to examine and analyze the financial condition of local government in Aceh and North Sumatra for fiscal year 2011-2013 by using Mann-Whitney U Test. The results showed that (1) districts/cities in Aceh have a better level of local financial condition than districts/cities in North Sumatra based on total regional income/total population ratio, regional taxes and levies/GDRPratio, and previous year of unused funds (SiLPA)/regional expenditures ratio; and (2) districts/cities in North Sumatra have a better level of local financial condition than districts/cities in Aceh based on capital expenditure/total regional expenditures ratio. This study implied that local government in Aceh should focus more on the efforts to improve the genuine regional income (PAD) and prioritize the principle of efficiency as well as budget priorities. Keywords: ratio analysis, financial condition of local government.
PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND Mafiana Annisya; Lindrianasari .; Yuztitya Asmaranti
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aimed to analyze the factors that encourage fraudulent financial reports with analysis of diamond fraud. This research analyzes the influence of variable pressure proxied by financial stability, external pressure, financial targets, the opportunity proxied by nature of industry, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraudulent. The sample was a total of 27 real estate companies and real estate listing on the Indonesian Stock Exchange in the period 2010-2014. The results showed that the variables of financial stability as measured by the ratio of the change in total assets showed a positive influence on fraudulent financial statements. This study did not find a variable external pressure as measured by the leverage ratio, financial targets as measured by return on assets, nature of industry as measured by the ratio of inventory changes, the audit opinion as measured by obtaining an unqualified opinion with clarifying language, and capablity measured with the change of directors influence on fraudulent financial statements. Keywords: Fraud diamond, fraudulent financial statement, financial stability, external pressure, financial targets, nature of industry, audit opinion.
RANCANGAN KINERJA AKSESPLUS DENGANMENGGUNAKAN BALANCED SCORECARD DAN IMPLEMENTASINYA Antonia Dwi Woro Wibawaningrum
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Performance measurement system has changed a lot in comparison to the past. In traditional performancemeasurement approach, the most important goals of evaluation is financial measures. while modern approachhas focused on evaluated growth and develop capacity. Balanced Scorecard (BSC) by Kaplan and Norton(1992) provide an integrated view of overall organizational performance. BSC integrates financialmeasures with other key performance indicators to create a persepective that incorporates both financial annon-financial aspects. Finding in AKSESPlus are: (a) designing a model of performance measurementAKSESPlus with BSC (b) implementation new model performance measurement. The approach takendescriptive methodology with data collection techniques using primary data and secondary data. Results ofresearch on AKSESPlus is, (a) model performance measurement AKSESPlus, with details : Strategy Map,measurement, targets, weights and strategy initiatives, cascading (b) implementation of a newperformance measurement showed increased employee motivation, internal business processes as well as theresults obtained increased customer satisfaction, and ultimately supporting improved performance of thefinancial perspective is to give maximum result for shareholders.Keywords : Balanced Scorecard, Strategy Map, Measurement, Strategy Initiatives.

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