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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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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.
RAW MATERIAL INVENTORY PLANNING OF PATIENT MENU USING MATERIAL REQUIREMENT PLANNING (MRP) IN RSIA KENDANGSARI MERR SURABAYA Dewi Sri
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.V31I12021.14-27

Abstract

Introduction: Material Requirement Planning (MRP) is a technique or a logical procedure to translate the Master Production Schedule (MPS) of the finished goods or end item into the net requirements for some of the components needed to implement the MPS. MRP is used to determine the amount of material needs to support the Master Production Schedule and when the material needs to be scheduled.Methods: The study is conducted on 13 August 2018 until 12 September 2018 at the installation Nutrition RSIA Kendangsari Merr Surabaya. Collecting data in this study using several methods, including: observation- This stage is conducted in all parts related to the object of study, starting from the Purchase Order (PO) by a head cook up to raw material stored in the storage, discussion- author interviews and collects data to communicate and discuss with the respondents. Respondents in this study are the head of the nutrition unit and head cook of RSIA who have the authority doing the purchasing.Results: Planning of procurement of raw materials to the menu rawon in RSIA can use the Exponential Smoothing method. The discussion has compared two methods of forecasting and the results are consistent with the demand’s patterns of Simple Moving Average method, Exponential Smothing. Forecasting has the lowest error rate by using Exponential Smoothing. The second conclusion is a technique of determining the appropriate Material Requirement Planning in raw material procurement to menu rawon in RSIA is using Lot for Lot.
BUSINESS RISK, FINANCIAL RISK AND FIRM PERFORMANCE AN EMPIRICAL STUDY OF INDONESIAN MANUFACTURING SECTOR Utami Prasetiawati
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.V29I12019.64-78

Abstract

Introduction: This paper empirically examines the impact of degree of operating leverage (DOL) and degree of financial leverage (DFL) to firm performance by using size as control variable. Firm performances used are return on equity (ROE) and market to book ratio (MTB).Methods: Statistical tool used is pooled regression while sample used is all Indonesian manufacturing firms listed in Indonesia Stock Exchange from 2009-2013.Results: The findings revealed that high fixed asset firms pose higher DOL compared to those of lower ones; and highly financial leveraged firms pose significantly higher DFL compared to those of lower financial leveraged ones. Further, both DOL and DFL impacting ROE in negative manner but only DOL is statistically significant, while all variables (DOL, DFL and Size) impacting MTB in negative manner but only size is statistically significant.Conclusion and suggestion: The finding shows that Indonesian stock market investors do not regard risks as important elements in making investment decisions. The findings, however, pose a quite low R squared value of 1.39% for ROE and 2.4% for MTB. This means only those percentage of ROE and MTB can be explained from the variables used in this research. Thus, the author encourge more variables should be included in the future research, including macro economic variables, as it is one of the key component in firm performance.
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.
KONSERVATISME AKUNTANSI DAN KEPERCAYAAN INVESTOR Tanti Anita
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.V27I22017.213-222

Abstract

This research intended to test the influence of accounting conservatism explanations such as contracting, litigation, taxation, and regulation to investor trust. In this case, the indicator of the investor trust can be seen from the stock return. A number of manufacturing companies registered in Indonesia stock exchange from year 2008 to 2012 was used as samples in this research. The test of the influence of accounting conservatism explanations to stock return has been done by using double regression analysis. Based on the result of the test, the accounting conservatism explanations for contracting, litigation and regulation has no significant influence to stock return. On the contrary, it has positively significant influence to taxation.
REAKSI INVESTOR TERHADAP NILAI TAMBAH EKONOMI ELI ROHMAWATI; Andry Irwanto
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.V28I22018.94-104

Abstract

Introduction: This study aims to analyze investors' reactions to economic value added (EVA). Methods: This research uses quantitative methods. The research data was obtained from the Indonesia Stock Exchange and the annual financial reports of sample companies in the 2009-2012 period. Manufacturing companies are used in this study with a sample company of 34 companies. Results: The results of the study concluded that there was significant investor reaction around the date of the announcement of financial statements on companies that had positive economic value added (EVA) and significantly there were investors' reactions around the date of the announcement of financial statements on companies with negative economic value added (EVA). Conclusion and suggestion: Further researchers are expected to add other industrial sectors that can apply the EVA concept, and real data in determining the cost of debt (COD)
INTERPRETASI MANAGEMENT DISCUSSION & ANALYSIS (MD & A) DAN KEMAMPUAN GOING CONCERN PERUSAHAAN Mirna Faradisa Naurita
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.V28I12018.14-21

Abstract

Introduction: The purpose of this study is to analyze the information of MD & A to assess the ability of going-concern companies. This study uses the Indonesian pharmaceutical company,there is PT Kimia Farma (Persero) Tbk and PT Kalbe Farma as a comparison of how the MD&A for the state owned companies and private companies. Methods: Analysis of this information using the 4 aspects of MD&A includes strategic analysis, accounting analysis, financial analysis, and prospective analysis and stock market reaction shows. Results: The results of this study show that MD & A on PT Kimia Farma disclosed fully and openly, while PT Kalbe Farma is not. Conclusion and suggestion: This can lead to the existence of information asymmetry by the management to the user. Therefore the MD & A is important because provides a warning about the significant risks and help avoid risk when making investment decisions.
KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Lilik Suroya; Heru Tjaraka
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.V30I22020.123-134

Abstract

Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.
PENGARUH SERVICE EXCELLENT TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BADAN PADA KPP PRATAMA GRESIK Lenny Jomeiria
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.V29I12019.15-24

Abstract

Introduction: The government has launched a program called Service Excellent to improve the quality of service to the community. Through this program, government officials are expected to provide the best service to the community through the skills, attitude, appearance, attention, action and responsibility and coordinated, as well as providingthe best solutions for the needs of the community. In the marketing world, this process is called Service Excellent. One of the government agencies that are running Service Excellent is the Tax Office PrimaryGresik. The Service Excellent formal compliance can affect corporate taxpayers effective Tax Office Primary Gresik.Methods: Service Excellent in Tax Office Primary Gresik can be measured by physical evidence, reliability, responsiveness, assurance and empathy. The technique of collecting data through questionnaires. The analysis method used is multiple linear regression and hypothesis testing to determine the effect formal service excellent adherence corporate taxpayers. Analysis of the data used include validity test, reliability test, normality test, multicollinearity test, heterocedastisity test, autocorrelation test, and hypothesis testing (t test partial and F test simultaneous).Results: The results of this study are variables simultaneously physical evidence, reliability, responsiveness, assurance and empathy influence the formal obedience corporate taxpayers, while only partial assuranceand empathy variables that influence the formal obedience corporate taxpayers.Conclusion and suggestion: Tax Office Primary Gresik should improve and pay more attention about variables simultaneously physical evidence, reliability, and responsiveness to achieve customer satisfactionwith service excellent.
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.

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