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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. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA" : 6 Documents clear
PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA FABIO DANIEL HUTAPEA; Ardianto Ardianto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.14-28

Abstract

Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance would influence the earnings management practice.Methods: The data analysis method used in this study is moderated regression analysis. This research was conducted in Indonesia's banking sector from 2011 to 2013.Results: This research proves that loan loss provision, non performing loan, size of commisioner board, audit commitee meeting frequency have no affect to the earnings management. While bank size affect the earnings management significantly. The quality of auditor has no affect to the relation between loan loss provision, non performing loan to the bank’s earnings management.Conclusion and suggestion: Disclosure policies with respect to the criteria for granting management bonuses and the nature of transactions, requirements and restrictions on creditors regarding loans received by banks will complement research based on positive accounting theory in banking.
ANALISIS STRUKTUR BIAYA, PENGELUARAN MODAL, DAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PERUBAHAN KEEMPAT UU PPH 1984 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Jessica Natanael Gunawan; Widi Hidayat; Sudibjo Sudibjo
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.29-37

Abstract

Introduction: Tax rate changes in Income Tax Law 1984 can be provided companies more beneficial so investment and tax revenue should be increased. The change in tax regulation will be affect to companies’ cost structure. Tax influence capital budgeting by tax effect in cash flow calculation and companies’ longterm capital expenditure too. In the end, cost structure and capital expenditure activities change will be affect companies’ net income after tax.Methods: Almost all companies which listed in stock exchange are manufacture industry, so manufacture handle an important part in Indonesian economic. To see the effect of tax regulation changes which is recently valid, then need to do comparison between before and after period of implementation Income Tax Law changes. The sample is taken by using purposive sampling from manufacture companies which listed in Indonesia Stock Exchange. The data is secondary data, financial annual report since 2008 up to 2010.Results: The result for hypothesis testing show that cost structure of manufacture industry is statistically different. Conclusion and suggestion: Capital expenditure and profitability of manufacture industry is not statistically different before and after period of implementation Income Tax Law 1984.
PENGARUH JUMLAH UANG BEREDAR TERHADAP INFLASI DAN SUKU BUNGA, SERTA TERHADAP INVESTASI DAN PERTUMBUHAN EKONOMI DI INDONESIA Karari Budi Prasasti; Edy Juwono Slamet
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.39-48

Abstract

Introduction: Monetary policy is one of the main instruments of macroeconomic policy. The government with monetary policy is able toinfluence the level of economic growth, employment, and the rate of inflation. The one of main monetary policy is controlling the money supply. Money supply has a widespread impact on other macro variables. This study analyzes the effect of the money supply to variable inflationand interest rates, as well as the effects of inflation and interest rates to investment and economic growth in Indonesia. Methods: This study used analysis of TSLS (Two Stages Least Square). The data used in Times Series. Data for the period 1973 until 2012.Results: From the tests showed that there was a significant effect ofmoney supply to inflation and interest rates. Inflation and interest rateshas no effect on investment in Indonesia partially. While there was thesimultaneous effect of inflation and interest rates to Investment inIndonesia. The research showed that significantly the investmentinfluence economic growth in Indonesia.Conclusion and suggestion: Research indicates that the variable in the money supply directly or indirectly have an impact on economic growthin a country, thus appropriate monetary policy should be given such a broad impact in an economy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR RIE RIENITA PAALLO; ARDIANTO ARDIANTO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.49-64

Abstract

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.
PERSEPSI MASYARAKAT TERHADAP ISU PAJAK LINGKUNGAN DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO (SITARO) CELLINIA TUTER
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.1-13

Abstract

This study aims to enrich the literature on public policy, especially tax policy environment is important to protect the natural kseimbangan and to contribute to the government about how this environmental tax policy should be implemented in the future with regard to the interests of local communities are far remote.This study used a qualitative approach to the sources of data used are primary data in the form of interviews with stakeholders, such as governments, small businesses, and the general public and secondary data such as library materials, such as laws and regulations on environmental taxes. Objects in this study is Sitaro Islands Regency (Sitaro).The results of this study indicate that the level of awareness of the various parties in Sitaro Islands District is still lacking; There are three areas that must be considered government in formulating tax policy environment that is the process of establishing an environmental tax policy, the imposition of environmental tax rate basis and management of environmental taxes; Environmental taxes can serve as regulatory functions and functions budgetair; Public perceptions of the environmental tax is the first goal for the interest in protecting the environment from pollution and the second is to increase government revenue; The local government is considered more appropriate in determining the environmental tax policy than the central government since the area is more aware of the conditions of their respective regions; Environmental taxes can be applied as long as proportionally; Sitaro Islands District which is a remote area already requires an environmental tax for air pollution that is currently underway and is used to protect the local ecosystem.
PENGARUH WORK DEMAND DAN WORK FLEXIBILITY TERHADAP KINERJA KARYAWAN PT. MANDIRI TUNAS FINANCE DENGAN ORGANIZATIONAL COMMITMENT SEBAGAI VARIABEL INTERVENING Rina Maretasari; Dwi Ratmawati
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): 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.V30I12020.65-80

Abstract

Introduction: Leasing in Indonesia has taken part in corporate financing. Financing companies are also able to grow quite impressively so that they require a lot of manpower, especially in the sales (marketing) and also collection (collector) departments. This study aims to see how Job Demand and Job Flexibility are able to influence Organizational Commitment and ultimately affect employee performance in the marketing and collection departments.Methods: The sample used in this study were marketing and collection staff at PT. Mandiri Tunas Finance regional area 7 (covering branches Surabaya 1, Surabaya 2, Gresik, Mojokerto, Tuban, Madiun, Kediri, and Malang). The research used quantitative research methods with external and internal model calculations that included validity, reliability, and data analysis using Smart PLS2.0. The analysis technique used for all hypotheses is Partial Least Square.Results: Testing of marketing and collection staff at PT. Mandiri Tunas Finance in regional 7 produces: (1) Job Demand has a significant effect on Organizational Commitment. (2) Work Flexibility has a significant effect on Organizational Commitment. (3) Organizational Commitment has a significant effect on employee performance and mediates the relationship between Job Demand and Job Flexibility on employee performance.Conclusion and suggestion: The company is expected to be able to encourage employees to fulfill their job demands without reducing the performance of these employees

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