Jurnal Administrasi Bisnis
Jurnal Administrasi Bisnis (JAB) adalah jurnal ilmiah Ilmu Administrasi Binis, diterbitkan oleh Center for Business Studies (CeBiS), Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Katolik Parahyangan. Jurnal Administrasi Bisnis diterbitkan 2 (dua) kali dalam satu tahun, setiap bulan Maret dan September, yang memuat essay dan atau hasil penelitian dalam kajian Ilmu Administrasi Bisnis. Jurnal Administrasi Bisnis bertujuan untuk menyebarluaskan hasil pemikiran dan analisis ilmiah dalam bidang Ilmu Admnistrasi Bisnis.
Jurnal Administrasi Bisnis (JAB) is the biannual scientific journal of Business Administration, published by the Center for Business Studies (CeBiS), Business Administration Study Program, Faculty of Social and Political Sciences, Parahyangan Catholic University. Jurnal Administrasi Bisnis is issued two (2) times a year, every March and September, which contains essays or research results in Business Administration. Jurnal Administrasi Bisnis aims to disseminate the ideas and scientific analysis in the field of Business Administration.
Articles
322 Documents
Tinjauan Yuridis Atas Pajak Daerah dan Retribusi Daerah Dikaitkan Dengan Pelaksanaan Otonomi Daerah
Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 6, No 2 (2010)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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With the enactment of the Law on Local Government which regulates the delegationof authority and responsibility the Central Government to Local Governments, andthe emergence of the Law on Financial Balance between Central and Local Governments,are appropriately regions can develop local resources and reduce on theLocal to the Central Government. but, from a variety of empirical observations showthat the implementation of regional autonomy has led to distortions and high costeconomy.In this paper will try to describe and explain the fact that there are policies thatcan be taken to improve the financial performance of Local Government in order toachieve improvement of regional real income to finance sustainable development.Keywords: Local government, central government, autonomy, regional real income,regional tax
Application of ANNs and Dynamic Modeling for SMEs
Gunawan, Agus
Jurnal Administrasi Bisnis Vol 8, No 1 (2012)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Indonesian SMEs Garment Manufacturers (ISGMs) has become the main contributorto Indonesiaâs Gross Domestic Product for the last ten years. At the same time, theState Minister for Cooperatives and SMEs received many reports on the discontinuedof the ISGMs. Currently, the ISGM managers have lack of management capabilities.This study focus on the use of artificial neural networks (ANNs) that is capableof interpreting the results of financial statements analysis (FSA). ANNs rules areencoded implicitly using an algorithm for automatic learning. Furthermore, the studyalso will investigate how to support the ISGMs by using pattern recognition in dy-namic modelling (DM). The combination of ANNs and DM may support the ISGMsin (1) analysing the firmâs performance, (2) interpreting the results of FSA, and (3)providing a simulation on what will happen if something occurred in the business.Keywords: financial statement analysis, ANNs, dynamic modelling, business,garment, SMEs
Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud
Santoso, Urip;
Pambelum, Yohanes Joni
Jurnal Administrasi Bisnis Vol 4, No 1 (2008)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud
Produktifitas Tenaga Kerja Berdasarkan Faktor Demografi di Perusahaan Manufaktur
Pawitan, Gandhi;
Erwinda, ~
Jurnal Administrasi Bisnis Vol 9, No 1 (2013)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Labor productivity is one measure of corporate performance. In this article, the levelof labor productivity is calculated based on the normal time per worker in completingthe work. The level of labor productivity can be affected by demographic factors,such as gender and age. This study aims to analyze the relationship between laborproductivity with demographic factors. This research was conducted at the companyconvection in the Bandung city. The research was done by observing the level oflabor productivity of 12 people, for 3 days, with 6 observations per day. The resultsof the calculation of the index of labor productivity on average by 149.18%, which isabove the average. Productivity index does not have a difference between male andfemale worker. While the variable age has a negative relationship with productivity,but statistically is not significance.Keywords: Labor productivity, demographic factors, productivity measurement.
Peran Pajak Dalam Peningkatan Dunia Pendidikan
Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 7, No 2 (2011)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Education has an important role in improving human resources in Indonesia. Edu-cation also affect the full economic growth. Countries that have a population withhigh educational level will have this level of rapid economic growth. Indonesia, inthis case the government has an obligation to fund the development including thedevelopment of education. One of the sources of funds for development financing isfrom tax. Therefore, the government must act wisely in the use of funds has beenobtained from collecting taxes to finance education, so that the move visible roleeducation tax.Keywords: Education, tax, human resources
Pengaruh Ownership Concentration terhadap Kinerja Operasional Perbankan di Indonesia
Widyarini, Maria;
Octaviani, Yovita Pooy
Jurnal Administrasi Bisnis Vol 8, No 2 (2012)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Based on Good Corporate Governance implemented by go public company espe-cially in banking industry which is one of the most affecting sectors in Indonesianeconomy, ownership concentration and banking operational performance are interre-lated. The purpose of this research is to analyze and interpret the effect of ownershipconcentration to the banking operational performance in Indonesia using the finan-cial data report such as Income Statement, Balance Sheet, and Stockholder Equity.The conclusion of this research are the state-owned banks have significant effect ofthe ownership concentration to operational performance; and inversely compared tothe private banks which have no significant effect of ownership concentration to theoperational performance. This can be seen from the ROE (Return on Equity) of thesebanks. Therefore, It is recommended to the banks (state-owned and private banks) toenhance the operational performance because will gives significant effect in the longterm as well. Moreover, the operational performance is one of a measure instrumentfor consumers prevalence (individual or corporation) in pointing of for their assetsafety.Keywords: Good corporate governance, ownership concentration, operationalperformance
Metrik Pemasaran Sebagai Alat Untuk Mengukur Kinerja Pemasaran Perusahaan (Studi Kasus Pada Bisnis Ritel)
Situmorang, James Rianto
Jurnal Administrasi Bisnis Vol 6, No 2 (2010)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Marketing activities as any other company functions such as finance, production,human resources should be measured if their performance meets the specified targetcompany. To measure the performance of companies used marketing tool known asa marketing metric. Marketing metrics that can be used or made available so muchso that the company should be able to choose the appropriate metric variation inaccordance with the standards set by the company and also the type of companybusiness. If the marketing performance meets the targets that have been defined, themarketing metrics can be associated with profitability and shareholder value.Keywords: Marketing metrics, brand metrics, customer metrics, marketing performance,value metrics, forward looking, retail
Perencanaan Jangka Panjang di Perusahaan Multi Nasional
Situmorang, James Rianto
Jurnal Administrasi Bisnis Vol 7, No 1 (2011)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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Basically every company should use planning in corporate management becauseplanning is a management function which is considered more fundamental than theother functions such as organizing, leading and controlling. Planning is done to de-termine the objectives to be achieved in the future and the steps that must be done toachieve that goals. A company without good planning is impossible to achieve whatthe company wants in the future. One type of planning is a long-range planning orstrategic planning within a period of about 3-5 years. Multi national company (MNC)as a big company should have long-range planning to survive in the long term. Inaddition, the MNC which operates in many countries require long-range planningto be able to deal with various problems that exist in countries where the MNC hassubsidiary such as socio-cultural, political and economic factors.Keywords: planning, long-range planning, strategic planning, Multi NationalCompany
Analisa Exchange Rate Overshooting Melalui Pendekatan Error Correction Model
Pratikto, Rulyusa
Jurnal Administrasi Bisnis Vol 8, No 2 (2012)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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The main purpose of this study is to analyze the movement of Indonesian Rupiahagainst United States Dollar and its determinants. Frankel-Dornsbusch Overshootingis used as theoretical basis. It is stated that when an exchange rate is depreciatedproportionately exceeding money growth, it can be said that the exchange rate isovershoot. In other words, its value is fundamentally undervalued. By using data fromthird quarter 1997 through fourth quarter 2004 and using error correction model asits methodology, it can be concluded that in the short-run, Indonesian rupiah wasover-shooted. Furthermore, I also found that in the long-run Rupiah was convergedto its equilibrium value. These findings indicate the need of policy that can controlthe volatility of money growth, especially in the short-run horizon. Capital control isone of several policies that can be effective to maintain the stability of money growthand subsequently the exchange rate.Keywords: Frankel-Dornsbusch Overshooting, Exhange Rate, Money Supply,Error Correction Model
Pengaruh Service Recovery Pada Kepuasan Pelanggan : studi Kasus AUTO2000 Bandung
Surbakti, Nurhayati;
Widyarini, Maria
Jurnal Administrasi Bisnis Vol 6, No 1 (2010)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan
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The primary objective of this study is to investigate the effects of service recoveryon customer satisfaction. Specifically, it examines the perception of âjusticeâ in ser-vice recovery and how it affects the level of satisfaction and behavioral outcomes.In addition, the study also explores whether the ârecovery paradoxâ exitsts. Datawere collected through a survey using a structured questionnaire. The 152 respon-dents were analyzed according to whether they did or did not make a complaint tothe service providers. The findings showed that the complainantsâ level satisfactionwith service recovery was not significantly yet affected by perceived justice. Thebehavioral outcomes of the complainants in terms of trust, word-of-mouth (WOM)and loyalty were not either found to be affected by their satisfaction with the servicerecovery. T-test indicated that respondents who were initially satisfied with the ser-vice did not expressed greater trust, loyalty, and positive WOM compared with thesatisfied complainants.Keywords: customer satisfaction, service recovery, and complaint