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INDONESIA
JURNAL EKONOMI DAN BISNIS AIRLANGGA
Published by Universitas Airlangga
ISSN : 23382686     EISSN : 25974564     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business. The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA" : 6 Documents clear
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 Fariz Maulana Ghazali
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.119-131

Abstract

Introduction: The objective of this research is to examine how to influence of corporate governance and earnings management on financial performance. Methods: Independent variables in this research are managerial ownership, institutional ownership, independent commissioners, audit committees and earnings management. Dependent variable is financial performance. Earnings management in this research was measured using Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA). Sampel was conducted on the company that listed at Indeks 45 Indonesia Stock Exchange. The sample period of this research is 2013. Data of this research are analyzed using multiple regression. Results: The results of the analysis show that managerial ownership, institutional ownership, independent commissioners and audit committees have not influence to financial performance. Earnings management have influence to financial performance.Conclusion and suggestion: Subsequent research can make comparisons between stock indices on the Indonesia Stock Exchange and the use of different models in determining corporate governance and discretionary accruals and extending the observation period so that there are mechanisms for corporate governance and earnings management with different points of view.
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Fajri Nur Hidayat
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.94-107

Abstract

Introduction: Division of research and development to produce performance played a central role in the form of technological innovation cultivation of sugar cane and innovation performance of the global industrial competition. Required organizational climate that support performance improvement and business development research staff. Mutual support and encouragement in every settlement between management and employees work will provide a comfortable atmosphere in the performance of employees. High motivation for staff to be able to grow a maximum potential and competence of employees wants to work hard to realize the company's strategic objectives.Methods: To examine these issues, a questionnaire distributed to 35 staff in research and development of PTPNXI (Persero). The collected data were analyzed using SPSS analysis techniques. Results: The results showed that the significant effect of organizational climate on employee performance. Thus a good organizational climate will cause the employee improve performance. Good organizational climate and always oriented employment relationship in shaping the behavior of employees can motivate employees that will result in optimal performance of employees at work.Conclusion and suggestion: Managerial advice to do is apply organizational climate in PTPN XI (Persero) staff research and development efforts should be made clear again that the work climate that is able to adapt to the situation and condition of the employee. The next suggestion, leaders continue to increase employee motivation by not ignoring the rights and interests of employees as provide promotional opportunities, improved employee supervision system, increase confidence in the leadership, and maintain harmonious relationships between colleagues.
PENERAPAN MODEL COSO UNTUK PENINGKATAN FUNGSI PENGENDALIAN INTERNAL: STUDI PADA AGENCY ADMINISTRAÇÃO DE AEROPORTO E NAVEGAÇÃO AÉREA DE TIMOR-LESTE Verissimo Nai Sia
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.142-169

Abstract

Implementation of internal controls is a basic principle for internal/external auditing. Internal control becomes a basic framework to operate effectiveness and efficiency of organization activities. Implementation of the COSO internal control for ANATL agency is to improve the actual system of internal control at Dili airport, and also as requirements from ICAO standards. Requirements of air transport services, such as: (1) increased efficiency, (2) reduce costs, and (3) safety and security. This study tried to find out the implementation and problems of internal control in the agency ANATL, by comparison with the COSO framework.Theories of COSO internal control model stated three groups of the objectives, namely: 1) Effectiveness and efficiency of operations, 2) Reliability of financial reporting, and 3) Compliance with applicable laws and regulations. Achieving the three objectives there are five basic components of internal control system such as: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.The study was conducted with qualitative methods to verify the theory of proposition 1: If implementation of internal control as a whole, then the performance of agency ANATL will be very good, and proposition 2: Quality of internal control is getting better, the arising of risk could be reduced and fraud preventable.The results had shown that implementation of internal control as framework COSO order in the agency ANATL was very weak. Weakness almost among categories and components of internal control therefore not applied completely. The category of weakness was financing reporting and compliance with laws and regulations. While the components were very weak such as control environment, control activities and monitoring. The proposition 1 is answered: the implementation internal control in agency ANATL is not completed cause poor performance. Poor quality of internal controls or inadequate, then the proposition 2 answered: the poor quality of the internal control will be risk and fraud.
PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I FARISKA SEPTARINA RAJIANTO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.108-118

Abstract

Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen from the taxable income bracket; non-taxable income; income tax rates; depositing and reporting procedures; tax audits; tax penalties; Taxpayer behavior; nationality; and taxpayer perceptions of the tax system significantly influence the individual taxpayer compliance in Kantor Wilayah DJP Jawa Timur I. This study continues research Barbuta-Misu (2011) which identifies the variables of tax compliance by creating a model that comes with the factors that affect tax compliance in several countries and adapted to the conditions of the State of Rome. The results of this study states that the taxable income bracket; nontaxable income; income tax rates; depositing and reporting procedures; and tax penalties have a significant influence on the individual taxpayer compliance. Other hand, tax audits; Taxpayer behavior; nationality; and taxpayer perceptions of the tax system that does not have a significant influence on the individual taxpayer compliance. Based on these results, the variables generated in the course of a study conducted by BarbutaMisu (2011) not all variables can affect tax compliance in accordance with the Income Tax Law in force in Indonesia.
PERAN PENGAWAS DALAM MENERAPKAN PENGENDALIAN INTERN PEMBERIAN KREDIT PADA GABUNGAN KOPERASI PEGAWAI REPUBLIK INDONESIA JAWA TIMUR Revi Arfamaini
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.132-141

Abstract

Introduction: Implementation of internal control is one of theorganization's efforts must be made to improve the effectiveness of its operations. How to implement internal control is to implement an integrated framework published by COSO in 1992. Internal control not only on the organization, credit unions must implement internal control. This is because credit unions have an activity in the form of lending on credit to members. Lending on credit can lead to an unsuccessfuluncollectible receivables that have threats that can cause harm. Threatsinclude non-performing loans, human error and fraud. Internal controls will be run in accordance with the plan, if the controller cooperativesperform functions as an internal auditor to evaluate and provide recommendations on the implementation of internal controlimprovements that have been running on credit unions. Thus, the purpose of this study was to determine the role of the controller as afunction of the internal auditor in the application of internal control ofcredit on GKPRI JATIM.Methods: The method used is the method of participation observationto determine the application of internal control GKPRI JATIM. Furthermore, assessment of internal control so as to know GKPRI JATIMcontroller role as internal auditor function components based control framework published by COSO in 1992.Results: As a result, controllers should consider several things that madecooperative organizational structure, procedures and policies areimplemented cooperative lending, risk mapping and assessment of allcredit control activities undertaken management to be able to detectproblems that emerge early on.Conclusion and suggestion: Thus, internal control can be run effectively.
PENGARUH INVESTASI, PDRB DAN PENYERAPAN TENAGA KERJA TERHADAP JUMLAH PENDUDUK MISKIN Agus Budi Purnomo
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V29I22019.79-93

Abstract

Introduction: During 2009-2013, the percentage of poor people in East Java was always above the national level. Based on this background, this study aims to examine and analyze the effect of investment, Gross Regional Domestic Product (GRDP), and labor absorption on the number of poor people in districts and cities in East JavaMethods: This study uses the path analysis method. This method was chosen because it is able to explain the direct and indirect effects between the independent variables and between the independent variables and the dependent variable based on a model built from previous theory and research.Results: The results showed that investment directly had a positive effect on GRDP and employment. Meanwhile, GDP has a direct negative effect on the number of poor people, and employment has a direct positive effect on the number of poor people. So that investment indirectly has a negative effect on the number of poor people through PDRB, and investment indirectly has a positive effect on the number of poor people through employment.Conclusion and suggestion: Regencies or cities whose economy is dominated by the industrial, service and trade sectors such as Sidoarjo regency, Gresik regency, Surabaya city, Malang city and the majority of other cities in East Java Province, which so far have low labor absorption, require labor intensive investment. so as to be able to absorb more labor which in turn will reduce the number of poor people.

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