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Wahyu Agus Winarno
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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 230 Documents
ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI SYARIAH (STUDI EMPIRIS PADA PERUSAHAAN PENERBIT OBLIGASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) Arisanti, Ike; Fadah, Isti; Puspitasari, Novi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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This study purposes to analyze the influence of financial and non financial factors to prediction of the rating Islamic bond in indonesia. The study used independent variable,that is financial factor (growth, size, profit sharing/fee, liquidity) and non financial factor ( secure and maturity) and dependent variable that is the rating of Islamic bond. This study applied logistic regresion analysis with sample collection methods using purposive sampling. After selecting fixed criterias, there were 25 Islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity (X6) simultaneously to the rating prediction of Islamic bond in indonesia. Partially, variable variables of growth (X1) , size (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of Islamic bond in indonesia. Meanwhile, variables of liquidity (X4), secure (X5), maturity ( X6) referred significant affecting to the rating prediction of Islamic bond in indonesia. Key word: slamic Bond rating, financial and non financialfactors, purposive sampling and logistic regression analysis.
PERANAN EXPERIENTIAL MARKETING DAN KEPUASAN PASIEN DALAM MENCIPTAKAN LOYALITAS PASIEN RUMAH SAKIT FATIMAH BANYUWANGI Dimyati, Mohamad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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Penelitian ini bertujuan untuk menguji pengaruh: experiential marketing terhadap kepuasan pasien; experiential marketing terhadap loyalitas pasien; dan kepuasan pasien terhadap loyalitas pasien; serta untuk mengetahui peranan experiential marketing dan kepuasan pasien dalam menciptakan loyalitas pasien rumah sakit Fatimah Banyuwangi. Instrumen penelitian menggunakan kuesioner yang mencerminkan persepsi dan harapan pasien tentang experiential marketing yang diterapkan rumah sakit serta kepuasan dan loyalitas pasien rumah sakit Fatimah Banyuwangi. Populasi penelitian adalah seluruh pasien rumah sakit Fatimah Banyuwangi. Metode sampling menggunakan startified purposive sampling. Jumlah sampel 120 responden, dengan alokasi disproposional untuk pasien rawat jalan dan pasien rawat inap, masing-masing diambil 60 responden. Metode analisis menggunakan struktural equation modeling (SEM). Hasil penelitian menunjukkan bahwa experiential marketing berpengaruh positif signifikan terhadap kepuasan pasien, Experiential marketing berpengaruh tidak signifikan terhadap loyalitas pasien, dan kepuasan berpengaruh signifikan positif terhadap loyalitas pasien, dan kepuasan pasien memiliki peranan yang lebih penting dibanding experiential marketing dalam menciptakan loyalitas pasien rumah sakit Fatimah Banyuwangi. Kata kunci: Experiential marketing, kepuasan pasien, loyalitas pasien.
ANALISIS DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA LABORATORIUM PARAHITA DIAGNOSTIC CENTER CABANG JEMBER Suharto, Akhmad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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The problem in this study was motivated by complaints from customers for services received by the customer, which should not happen considering the complaint that the motto of Parahita lab is to provide services with a vengeance. While competition in the field of health services increasingly stringent, making it mandatory for Parahita Laboratory to continue to improve services. Because if standing companies offering the same services, customers still rely on the Health Parahita Laboratory Diagnostic Center Jember Branch. The problem in this research is to measure how much the level of customer satisfaction of each variable intangibles / tangibles, reliability, responsiveness, empathy and assurance. And to determine which variables are the dominant influence on customer satisfaction Parahita Laboratory Diagnostic Center Jember Branch. Population of this study is that all customers who check in Parahita Laboratory Diagnostic Center Branch in Jember for 1 month starting on 20 December 2012 until 20 January 2013. The samples in this study with purposive sampling with criteria (1) The customer has to check the DC Parahita Laboratory Jember branch over 2kali. (2) Customers who can provide information or be able to communicate. The results of this study are known (1) that the calculated F is greater than F table (22.552> 2.3861) so it can be concluded simultaneously all independent variables affect the dependent variable. (2) that t variable intangibles (2,122), reliability (2.271), responsiveness (2,186), empathy (7.648), collateral (2,794), greater than t table (2.0211) that proved to significantly affect customer satisfaction . (3) variable empathy dominant influence on customer satisfaction.
BLUE OCEAN STRATEGY PENGEMBANGAN PARIWISATA DI PROPINSI KEPULAUAN BANGKA BELITUNG Hamsani, Hamsani; Valeriani, Devi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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As an area which has long been known as a tin, almost all economic activity depends on the tin industry. It is natural resources are not renewable, therefore, it should be thought for economy sector in support of the Bangka Belitung. Tourism is one of the sectors which have the potential for regional Bangka Belitung, bearing numerous tourist objects can be developed and packed; expected to contribute through tourist visits. The study is to analyze the development of tourism in the blue ocean strategy, is expected to provide inputs and become priority for stabilizing regional economy in the future. Things to be carried out, i.e. by the way subtract, create and enhance within the framework of a step in developing tourism in Bangka Belitung. The analysis method is applicable in the strategy is the ocean or the blue ocean namely creating the market without competitive and to let the no longer relevant.
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUECY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP PENYALURAN PEMBIAYAAN PADA PT BPRS LANTABUR JOMBANG Reswanda, Reswanda; Wahyu C, Wenda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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PT. BPRS Lantabur merupakan satu-satunya BPRS yang ada di kota Jombang yang memfokuskan usaha pada micro banking yang berlandaskan prinsip syariah. Seiring dengan pertumbuhan BPRS Lantabur, kondisi outstanding pembiayaan dan asset semakin berkembang pesat dari waktu ke waktu. Khususnya dalam hal perkembangan outstanding pembiayaan, terdapat faktor-faktor yang mempengaruhi penyaluran pembiayaan tersebut. dalam hal ini adalah faktor-faktor internal yang juga merupakan rasio untuk mengetahui tingkat kesehatan suatu bank. Oleh karena itu, perlu dilakukan pengujian apakah faktor-faktor internal yang meliputi DPK (Dana Pihak Ketiga), CAR (Capital Adequacy Ratio), FDR (Financing to Deposit Ratio) dan NPF (Non Performing Financing) berpengaruh signifikan terhadap penyaluran pembiayaan. Penelitian ini menggunakan PT. BPRS Lantabur sebagai obyek penelitian dengan periode penelitian dari bulan Januari 2011 hingga bulan Desember 2012. Teknik analisis yang digunakan adalah regresi linier berganda. Sedangkan untuk uji hipotesis menggunakan uji-t (menguji pengaruh variable secara parsial) dan uji-F (menguji pengaruh variable secara simultan) dengan tingkat signifikansi 5%. Berdasarkan penelitian diperoleh hasil bahwa DPK (Dana Pihak Ketiga) dan FDR (Financing to Deposit Ratio) berpengaruh signifikan terhadap penyaluran pembiayaan pada BPRS Lantabur, sedangakan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan pada PT. BPRS Lantabur. Sehingga untuk meningkatkan penyaluran pembiayaan, PT. BPRS Lantabur wajib melakukan penghimpunan dana secara optimal, sedangkan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan dikarenakan permodalan PT BPRS Lantabur cukup kuat dan memiliki kemampuan manajemen yang baik dalam mengelola portofolio pembiayaan. Meskipun demikian BPRS Lantabur tetap wajib menjaga posisi CAR (Capital Adequacy Ratio) tidak kurang pada angka 8% dan menjaga posisi NPF (Non Performing Financing) pada angka kurang dari 10% sesuai ketentuan dari Bank Indonesia
PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang listed di Bursa Efek Indonesia) Dhira, Nindi Septia One; Wulandari, Novi; Wahyuni, Nining Ika
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
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This study aimed to analyze the effect of Net Income, Cash Flow from Operations, and The Size Of The Company To Dividend Policy of manufacturing company listed in Indonesia Stock Exchange (IDX ). Data used in this study is a secondary data from annual financial reports of thirtyseven companies during the four years from 2006-2009. The independent variables are Net Income , Operating Cash Flow, and The Size Of The Company, while the dependent variable is Dividend Policy proxied by the dividend yield. Samples of this research determined using purposive sampling method. To analyze the effect of independent variables to dependent variable, the reseachers use regretion analysis. The test results shows that The Net Income, Operating Cash Flow, And The Size Of The Company Partially Influence The Dividend Policy.
ANALISIS PENGARUH CUSTOMER RETENTION PROGRAM (CRP) TERHADAP LOYALITAS MELALUI KEPUASAN NASABAH TABUNGAN PT. BNI 46, TBK CABANG JEMBER Kurniawan, Dimas Firman; Suroso, Imam; Irawan, Bambang
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 1 (2014)
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This study aims to analize the effect of Customer Retention Effect Analysis Program (CRP) on Loyalty Through Customer Satisfaction in the Saving Customer atBNI 46 Jember. The purpose of this study is to determine and analyze 1); Customer Relationship Marketing influence on customewr satisfaction, 2); Influence After Sales Marketing Customer satisfaction; 3) Influence of Implicit Guarantee of customer satisfaction; 4) The influence of Unconditional Guarantee of customer satisfaction; 5) The influence of customer satisfaction Defection Management; 6) Zero Defects influence model of customer satisfaction; 7) Effect of Customer Relationship Marketing Customer Loyalty; 8) Influence of After Sales Marketing 9) Influence of Implicit Guarantee Customer Loyalty; 10) The influence of Unconditional Guarantee on Customer Loyalty; 11) Influence of Management Defection of Customer Loyalty; 12) Zero Defects influence Model of Customer Loyalty; 13) The influence of satisfaction on customer loyalty. The population is all of our PT. BNI 46 Tbk., Jember Branch throughout the region, which at the end of December 2012 has been recorded about 71.942 customers. Intake of the total sample using the method of sampling nonprobability (proportional stratefied sampling). The design of this study are included in the explanatory research and methods of analysis used is structural equation methods.Analysis result indicate that Customer Relationship Marketing and Unconditional Guarantee model is a program that has significant and positive relationship of loyalty in an effort to defend its customers, further After Sales Marketing, Implicit Guarantee, Defection Management and the worst compared to the six CRP program is Zero Defect Model
ANALISIS KELAYAKAN FINANSIAL DAN LINGKUNGAN INDUSTRI TERHADAP PEMBANGUNAN SARANA RETEST, REPAIR DAN REPAINT TABUNG GAS LPG 3KG (STUDI KASUS PT MK TABANAN, BALI) Utomo, Slamet Sucahyo; Fadah, Isti; Puspitasari, Novi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 1 (2014)
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High level of confidence required in an investment planning. This is an important according to the accuracy of the strategic policy choices before an investment project to be executed. Appropriate recommendations are derived from the financial assessment (quantitative) and non-financial (qualitative) are expected to provide appropriate recommendations to the investment plan. This study was conducted to determine the feasibility of construction of infrastructure investment retest, repair and repaint 3kg LPG gas cylinders in terms of the financial aspects of investment models approach the Net Present Value (NPV), (2) Internal Rate of Return (IRR), (3) Payback Period (PP), (4) Profitability Index (PI) and non-financial aspects of the environmental analysis of the industry using Porters 5 Forces approach Keywords: Project Investment, NPV, IRR, PP, PI, Porter 5 Forces
PENGARUH PROGRAM SERTIFIKASI PERIODE 2009/2011 TERHADAP PENINGKATAN KINERJA GURU DAN MUTU PENDIDIKAN PADA TINGKAT SEKOLAH MENENGAH KEJURUAN NEGERI (SMKN) DI KOTA JEMBER TAHUN AJARAN 2012/2013 Kusumawardani, Ruliyanti
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 1 (2014)
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Research on "The Effect of Certification Program Period 2009/2011 Against Teacher Performance Improvement and Quality Education At Level Vocational High School (SMK) in Jember city in Academic Year 2012/2013".The purpose of this study is 1. For to test and analyze the effect of teacher certification program period 2009/2011 to increase teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. 2. To examine and analyze the effect of the certification program period 2009/2011 on educational quality level Vocational High School (SMK) in Jember City school year 2012/2013. 3. To determine and analyze the effect on educational quality teacher performance level Vocational High School (SMK) in Jember City school year 2012/2013. Populations are teacher subject areas PNS National Final Examination (UAN) consisting of Indonesian studies, study Mathematics, English studies at five vocational high schools in the city of Jember who has received benefits or a professional certification program that has escaped the period 2009/2011. Number of certified teachers as much as 137 people. Techniques or sampling method used is proportional sampling design in this study is included in the explanatory describes the relationship between two or more variables. The results showed that certification has a significant positive effect on the performance and quality of education. This is evident from the results of the analysis, the higher the teacher pemahan objectives, concepts, and maanfaat teacher certification, then diaharapkan increasing teacher performance that will have an impact on the quality of education. Keywords: Certification, Performance Teacher, Quality of Education
PENGARUH PEMAHAMAN TINDAK PIDANA KORUPSI DAN PEMAHAMAN PENGHINDARAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK DI DAERAH ISTIMEWA YOGYAKARTA F. Christianto, Valentinus; Suyanto, Suyanto
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 1 (2014)
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The background of this research is based on the frequent occurrence of cases of corruption and tax avoidance. The problem in this research is to know is there any understanding of corruption and tax avoidance understanding affect the level of tax compliance in the payment of taxes in Yogyakarta Special Region. In this study using multiple linear regression analysis method. R Square value in this study was 24.7%, the independent variables to explain the dependent variable 24.7% and the remaining 75.3% is the influence of other variables that are not observed. The conclusion of this study is based on the F test, it is known that Ho is rejected and Ha accepted, which means that there is positive and significant. Advice given to the government and tax authority to settle cases of corruption and tax avoidance. Keywords: Corruption, Tax Avoidance, Tax Compliance

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