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Contact Name
Ellen Rusliati
Contact Email
ellen_rusliati@unpas.ac.id
Phone
+6281394411226
Journal Mail Official
trikonomika@unpas.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 9 Documents
Search results for , issue " Vol 11, No 2 (2012): Edisi Desember 2012" : 9 Documents clear
Analisis Lingkungan Perusahaan dan Strategi Perusahaan serta Dampaknya pada Kinerja UMK Batik Soekardan, Dadan; Juju, Undang
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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Abstract

Trusmi Batik Center of Cirebon is one of Batik producer areas that has been established for many years,but as a matter of fact the number of Batik producer has been decreased and this cause they can not meet the needs of market demand and don’t have integrated competitive strategy among the members of the Batik Center itself hence they don’t have power for sustainable competitive advantage. The research findings indicated that the Batik producer problem nowadays is that the increasing price of raw material, inefficiency of production technique, related institution program hasn’t solve the problem, art and culture that exist in the society, the quality of the raw material supplied, the ability of mediator, and cooperation among the Batik makers.The internal factors that related to the companies environment are: pre-marketing, marketing, post marketing, the lack of capital sources, in adequate capital as well as the lack of efficiency when they encounter lack of capital.The number, skill, and productivity of employees can not support the achievement of the company’s objective. Based on the external environment analysis as well as UMK internal, that a Cooperation Model of Micro and Small Scale Business that market demand orientated is highly needed.This organization is to build the sustainable competitive ability as well as to enhance the business effectivity in order to increase the batik producers income and batik industries.
Restrukturisasi Kapital Dalam Rangka Optimalisasi Industri Tekstil dan Produk Tekstil di Pusat Ekonomi Bandung Maqin, Abdul; Djulius, Horas; Wahyuniardi, Rizki
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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The symptoms of deindustrialization in recent years has made government of Indonesia to plan undertaking concrete steps to address it. In the context of MP3EI for Java corridor, one of the main economic activities in Central for Economic Bandung, is the textile industry.Framework set out in this study explained that the textile industry was thought to have a good resistance in the provision of inputs and the output market. Based on the urgency, the research focused on several factors i.e the productivity of capital, government policy on textile sector and businesses accessibility to sources of financing in an effort to restructure the textile machinery. The method used was qualitative research and conducted in two phases, accordance with the purposes of this study. The first phase was to identify and map the current conditions of the productivity of capital in the textile industry, especially businesses that were included in a small scale. The second phase was undertake efforts to expand opportunities for the businesses included in the restructuring program. One of the study’s findings revealed that most SMEs have limitations in revitalizing the textile machine. This occured because their business were considered not bankable.
Perbedaan Kinerja Keuangan dan Abnormal Return Sebelum dan Sesudah Akuisisi di BEI Lesmana, Fuji Jaya; Gunardi, Ardi
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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This research aimed at knowing the companies’ financial performance before and after acquisition (comparison study) of both the acquirer and acquired companies. The result showed that the financial performance of the acquirer companies was not significantly improved. But after performing acquisition, their financial performance showed an improvement - better than prior to the acquisition. The financial performance of acquired companies was not significantly improved either. But, after being acquired their financial performance showed an improvement - better than before being acquired.
Penetapan dan Proyeksi Tingkat Suku Bunga Bank Indonesia (BI-Rate) Hubungannya dengan Laju Pertumbuhan Ekonomi Indonesia Irwan, Lella N Q
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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Since July 2005, the determination of the interest rate of Bank Indonesia (BI-rate) has been responded positively by national banks. The effect of Bank Indonesia monetary policy on interest rates and the real sector applies or valid at national and regional levels. The determination of which are often the adjustment of the interest rate can be seen as a signal for the market indicates the direction of the other interest rates movement, The increase or decrease of the BI-rate will affect the inter-bank interest rate and the time deposit interest rate that results the changes of the mortgage interest rates. Thus, the BI-rate could signify the government expectation of the banks to encourage the real sector to boost the economic growth in Indonesia. The purpose of this research is to understand the determination or the adjustment and the forecast of the BI-rate, also the causal relationship between the BI-rate and the economic growth rate in Indonesia. This research shows that, until 2015, the forecast of the BI-rate and the economic growth rate in Indonesia have the tendency to increase. Meanwhile, according to the results of causality test indicates that the BI-rate does not have a direct causal relationship with economic growth. Despite it is indicated that the BI-rate is going one-way relationship to the rate of economic growth in Indonesia, meaning that the BI-rate lead to economic growth while the economic growth can not directly push the changes of the BI-rate.
Pengaruh Karakteristik Individu, Karakteristik Pekerjaan, Iklim Organisasi terhadap Kepuasan dan Kinerja Karyawan Lubis, Yusniar
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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The analysis of Employee Characteristic as Individual and Job Characteristic on Job Satisfaction. The object of this research was employees of PTPN III and PTPN IV North Sumatra. This research used descriptive and verification method. Proportional Random Sampling was used as sampling technique with sample of 270 participants. The results of this research showed that 1) the condition and implementation of employees characteristic as individual as well as job characteristic on job satisfaction could be categorized good. 2) individual characteristic influence on job satisfaction. 3) job characteristic influence on job satisfaction. 4) organization climate influence on job satisfaction. 5) individual characteristic, job characteristic, organization climate simultanously influence on job satisfaction. 6) job satisfaction influence on employee performance.
Pengaruh Lingkungan Bisnis terhadap Informasi Akuntansi Manajemen dan Penganggaran Dampaknya terhadap Kinerja Perusahaan Astuty, Widia
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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This study aims to find empirical evidence on the effect of the manager’s perception about the business environment on the characteristics of management accounting information; find empirical evidence on the effect of the manager’s perception about the business environment on the characteristics of budgeting; and find empirical evidence on the effect of the manager’s perception of the environment bisnisl, characteristics of management accounting information, budgeting and the performance characteristics of a manufacturing company in Medan Industrial Estate. The method used is descriptive survey method and explanatory survey method. The data used are the primary data using a questionnaire addressed to the marketing and production manager and president of the company with a Likert’s scale. This study uses census of the entire population as the unit of analysis as much as 103 manufacturing companies in Medan Industrial Estate. Data analysis was used path analysis. The results showed that a) the perception of managers of the business environment affect the characteristics of management accounting information; b) perceptions of managers about the business environment affect the characteristics of budgeting; and c) perceptions of managers about the business environment, characteristics of management accounting information, and budgetary characteristics affect the performance of the company.
Pengaruh Pemilihan Metode Akuntansi, Auditor, Underwriter, dan Kepemilikan terhadap Tingkat Underpricing Saham Rusmanto, Toto; Fransiska, Agnesia
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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The purpose of this study is to examine the effects of accounting method choice, auditor reputation, underwriter reputation and ownership structure on the degree of underpricing. We examined 81 IPO companies listed at Indonesia Stock Exchane during 2001 to 2010 period. Using multiple regression the study found that there is no significant effect of accounting choice method, auditor reputation, underwriter and ownership structure to underpricing. This is consistent with Ali dan Hartono (2003) for inventory method choice, auditor, under writer and ownership structure. But inconsistent with Ali and Hartono (2003) for depreciation method choice.The current study classifies IPO companies from financial and non-financial, the previous research did not, this perhaps as a cause of different research result since financial and non financial companies have different characteristics and nature for fixed asset depreciations.
Managerial Performance Improvement Through Accounting Management Information and Business Strategy Shahab, Ali
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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Abstract

The national and global economic conditions that have high uncertainty makes the company, must be able to compile reliable accounting information in an effort to solve the next problem of corporations and development firms. The strategy with appropriate information will give the higher information in corporate strategy. The problem is whether the variable business strategy can moderate the relationship between accounting information and managerial performance. This research is explanatory research by using quantitative approach with the multiregression model. The population in this study is all big manufacturing companies in Semarang with 54 companies as a sample. The results of this study revealed that the accounting information in the company gives effect to increase managerial performance. Business strategy can moderate the influence of accounting information on managerial performance. Prospector business strategy tends to increase the influence of accounting information on managerial performance.
Relevansi Kinerja Keuangan, Kualitas Laba, Intangible Asset, dengan Nilai Perusahaan Gamayuni, Ridu Rika
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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The purpose of this study is to empirically study 1) the difference between the book value of equity with the market value of equity, 2) the effect of financial performance (current ratio, ROA, debt to equity ratio, asset turnover), earning quality, and intangible asset on firm value, 3) This study also aim to prove whether earning quality as moderating variable on the relationship between financial performance and firm value. This research uses the sample companies registered between 2005-2009 on Indonesian Stock Exchange (IDX), they are included in the 50 leading companies in market capitalization . The result of this study using man whitney t-test, multiple regression, and moderated regression analysis finds that: 1) There are significant differences between the book value of equity with a market value of equity. Over the last three years (2007,2008,2009), the average equity market value is much higher than the book value of equity, 2) ROA (possitive and significant), debt to equity ratio (possitive and significant), intangible assets (possitive and significant) effected on firm value, but earning quality has not effected on firm value 3) Earning quality as a moderating variable has not proved affect the relationship between current ratio, ROA, debt to equity, asset turnover and firm value.

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