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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 92 Documents
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PENGARUH CORPORATE ENTREPRENEURIAL INTENTION DAN SELFEFFICACY TERHADAP ENTREPRENEURIAL INTENTION DAN ORGANIZATIONAL PERFORMANCE Okto Aditya Suryawirawan
Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (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.V29I12019.37-51

Abstract

Introduction: This study aims to examine the effect of corporate entrepreneurial intentions consisting of innovation, risk taking, and proactiveness on entrepreneurial intentions and organizational performance, with self-efficacy as a variable that moderates the influence between corporate entrepreneurial intentions and entrepreneurial intentions in Citraland Surabaya.Methods: This study uses quantitative methods and the samples used are employees from various departments at Citraland Surabaya. The instrument used in this study was a questionnaire, then tested the relationship between variables with partial least squares, using the SmartPLS software.Results: The results of this study indicate that there is a positive and insignificant effect of innovation on entrepreneurial intentions, a negative and insignificant effect of risk taking on entrepreneurial intentions, and a non-significant positive effect on entrepreneurial intentions. This study also found that the overall variables of corporate entrepreneurial intention had a positive and insignificant effect on organizational performance. The moderator variable in the form of selfefficacy was found to be unable to moderate the effect of the company's entrepreneurial intentions on entrepreneurial intentions.Conclusion and suggestion: The company can also facilitate the entrepreneurial interest of these employees by giving them higher authority when the company establishes new branches. It is hoped that the company will realize the importance of fostering interest in the company, and how this will provide them with future retirement.
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN VARIABEL INTERVENING PERENCANAAN PAJAK SEKTOR PERBANKAN BAGUS GALUNG RADITYO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 2 (2017): 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.V27I22017.183-196

Abstract

The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable. Earnings management is the dependent variable in this research. It earnings management is measured by the earnings distribution approach. This research also uses an intervening variable, which is tax planning. The sample in this research consists of 31 banking institutions that are listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) during the period of 2010-2013. The following research employs a quantitative approach by performing a hypothesis test based on the information derived from annual reports and financial statements. The data analysis is performed by using the classic assumption test, path analysis, and hypothesis testing. The outcome of this research shows that company size influence tax planning, tax planning influence earnings management but leverage and capital intensity ratio not influence tax planning,but size, leverage, and capital intensity ratio influence earnings management with tax planning as the intervening variable.
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.
PENERAPAN ISO 9001.2008 TERHADAP KINERJA KEUANGAN PADA INDUSTRI KECIL DAN MENENGAH DI JAWA TIMUR Himawan Adi Nugroho
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): 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.V28I12018.1-13

Abstract

This research aims to find evidence whether the quality management system ISO 9001.2008 affect on financial performance (which variable were quick ratio, debt ratio, ROA and inventory turnover) a year before and a year after ISO 9001.2008 being applied in small and medium enterprises in East Java Region. The sample of this research were 46 small and medium enterprises in East Java Region that already had been certified The Quality Management System ISO 9001.2008 for the years of 2004 – 2010. This research is based on the quantitative approach by using wilcoxon signed ranks test enter method in SPSS program version 6.0. The result of this research indicates that quality management system ISO 9001.2008 had positive effect on quick ratio, debt ratio and ROA. While the other variable such as inventory turnover, ISO 9001.2008 have no positive effect on that variable.
IMPLEMENTATION OF SIX SIGMA IN PRODUCT QUALITY CONTROL Muhamad Erga Elfanda
Jurnal Ekonomi dan Bisnis Airlangga Vol. 31 No. 1 (2021): 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.V31I12021.51-63

Abstract

Introduction: The problem faced by the company is the increase in the number of damaged products during the production process, which affects the quality of the product resulting decreased sales levels. The production process in food, beverage, and other processing industry is the most important activity to produce products that later to be marketed. Methods: The research method used in the study is Six Sigma method. Six Sigma is a system which has purpose to make a business become successful in a comprehensive and flexible manner. The product taken and examined is the sweet fermented Carica fruit. This fruit will be produced by CV. Gemilang Kencana, wheresoever the fruit is ready for the packing process, both cups and bottles.Results: The results of the calculation of Six Sigma value from CV. Gemilang Kencana has a sigma level 3.8 with the possibility of damage/ defects to the product up to 11,760 pcs in a million chance of production (DPMO). To reduce the number of damaged/ defective products that occur in the production process by sorting the highest percentage of causes damage, namely packaging leakage by 37%, untidy products by 50%, and less full products by 13%.Conclusion and suggestion: After knowing the results in this study, if the cause of the damage is not handled properly, more products will fail during the production process, which will cause an increase in production costs and have an impact on company losses.
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR DI INDONESIA Erlinda Pudji Setyawati; Andry Irwanto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (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.V30I22020.100-113

Abstract

Introduction: Peningkatan pengenalan dan pemanfaatan intellectual capital akan membantu meningkatkan kinerja keuangan perusahaan sehingga kepercayaan stakeholder terhadap going concern turut meningkat yang dapat mempengaruhi return saham perusahaan. Methods: Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011–2013 sebanyak 131 perusahaan. Teknik pengambilan sampel pada penelitian ini menggunakan random sampling/probability sampling yaitu cara pengambilan sampel yang memberikan kesempatan yang sama kepada setiap elemen populasi untuk dijadikan sampel, dengan cara mencari ringkasan laporan keuangan setiap perusahaan manufaktur dan harga saham aktif di perdagangkan di Bursa Efek Indonesia mulai tahun 2010 hingga 2013, sehingga jumlah sampel yang diambil berdasarkan teknik sampling tersebut sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Results: . Dari hasil pengujian menunjukkan bahwa Capital Employed Efficiency (CEE) berpengaruh positif signifikan terhadap return saham perusahaan manufaktur di Bursa Efek Indonesia. Human Capital Efficiency (HCE) berpengaruh positif signifikan terhadap return saham perusahaan manufaktur di Bursa Efek Indonesia. Structural Capital Efficiency (SCE) berpengaruh positif tidak signifikan terhadap return saham perusahaan manufaktur di Bursa Efek Indonesia.Conclusion and suggestion: Bagi pihak perusahaan, hasil penelitianini diharapkan dapat digunakan sebagai informasi tambahan dalam pengelolaan modal intelektual perusahaan khususnya Structural Capital Efficiency (SCE) karena variabel ini tidak terbukti dapat meningkatkan return saham.
PENGARUH PERSEPSI KEMIRIPAN, KONSEP MEREK DAN PESAN IKLAN TERHADAP RESPON KONSUMEN DALAM MENGEVALUASI PERLUASAN MEREK Arini Ekaputri Junaedi
Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 2 (2017): 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.V27I22017.254-270

Abstract

Introduction: This study aims to determine the effect of product category similarity when associated with brand concepts and advertising messages on consumer responses in evaluating brand expansion. To get the research objective, two studies were conducted sequentially.Methods: The first study used experiments conducted on the similarity category of the product and the brand concept. The second study uses experiments conducted on product similarity categories and advertising messages. Experiments in both studies were carried out using the between-subject method with 240 undergraduate students at the Faculty of Economics and Business, Airlangga University (120 students for each study) as participants.Results: The experimental results from the first study show that the prestigious brand concept has a better ability (compared to the functional brand concept) to carry out brand expansion both in product categories that are similar or not similar to the original brand. The experimental results from the second stage study show that a prestigious brand will be able to increase its ability to expand the brand if the product is advertised with a social-adjustive message for similar product categories, and for dissimilar product categories it will be more effective if advertised with a value-expressive message.Conclusion and suggestion: Companies that do brand extensions to different product categories are advised to use ads with value-expressive messages to make them more effective.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANDOR KEBUN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Prakasa Hernanta; Dwi Ratmawati
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 2 (2018): 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.V28I22018.128-142

Abstract

Introduction: This study aimed to analyze the influence of leadership styles and organizational culture on the performance of plantation foremen as the first responsible person in the field with job satisfaction as an intervening variable. Methods: To examine these issues, a questionnaire distributed at 35 plantation foreman Semboro Sugar Factory. The collected data is then analyzed using the technique of partial least squares analysis using smartPLS 2.0. Results: Indicated that leadership style is positively and significantly affect performance. Organizational culture is also positive and significant effect on performance. Leadership style is positively and significantly affect performance either directly or indirectly through job satisfaction, and organizational culture in a positive and significant effect on performance, both directly and indirectly through job satisfaction. Conclusion and suggestion: Managerial suggestion is to apply nurturant leadership style and task oriented style. More is to creat and maintain the plantation foreman involvement in the culture of the organization, in line with the giving level of job satisfaction perceived by the plantation foreman that will ultimately improve the performance of the plantation foreman hopes of reaching the production of sugarcane per hectare according to the potential of existing varieties
ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI Natalia Kartika; Heru Tjaraka
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): 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.V28I12018.42-56

Abstract

Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income earned by entrepreneurs. Therefore tax planning is necessary in order to save costs without violating applicable regulations. Selection in the establishment of business entities is one way to do tax planning. The right selection in establishment of business entities can give tax savings without violating applicable regulations. This study aims to determine the income tax planning analysis of the development of property investment, if done with the establishment of joint operation (JO) or forming a Limited Liability Company (PT). This study used a qualitative research approach with the strategy used in this research is a case study on PT X and PT Y. The results of the analysis and discussion shows that the burden of income tax to be paid by PT X and PT Y will be lower when it is done with the establishment of a joint operation (JO) than if it is done with the establishment of a Limited Liability Company (PT).

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