cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota banda aceh,
Aceh
INDONESIA
JOURNAL OF ECONOMIC SCIENCE
Published by Universitas Ubudiyah Indonesia
ISSN : 24423092     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Economic Science (JECS) is a peer-reviewed journal managed by the Directorate of Research and Community Service, Ubudiyah University Indonesia, Aceh, Indonesia. The JECS accepts empirical or conceptual papers with any method or approach, especially those that are relevant to economic and business issues, which fits one of three prominent disciplines: Economics, Business, and Accounting.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Utilization Of Quality Cost Report On Quality Improvement Program In Order To Production Cost Efficiency At The Company Daeng GS, Achmad; Mahjudin, Mahjudin
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Utilization of quality cost report can be used as an assessment tool of management performance in the implementation of quality improvement program. Quality cost report is a form of report that containing the quality costs that incurred in order to the operational of quality improvement program. With the utilization of this quality cost report it is expected to be able to measure the effectiveness of quality improvement program at the company. This research was conducted at the company of sport wear in Surabaya. The method that used is qualitative. The data analysis technique that used is the ratio of the percentage of the quality cost to the total sales so that it can be known the effectiveness of quality improvement program to the increasing of sales volume. The results showed that in 2012, the percentage of the quality cost to the total sales is 2.95%, which indicates a lower level of effectiveness of the standards that set by the company, that is 2.5%. In 2013, the quality improvement program is able to demonstrate that through the quality, sales volume can be increased to reduce the percentage of the quality cost to the sales that is 2.63%. Although not yet reached the standard of improvement that have been set by the company in 2013, the quality improvement program remains implemented in 2014. The effectiveness of quality improvement program is starting showing the good change that is there are the increasing performances of this program by achieving percentage of the quality cost to the sales by 2.44%.
Study On The Indicators Village Aware (Concerned) Hiv-Aids In Indonesia Febriansyah, Ferry
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Introduction: HIV-AIDS cases has been showed an increasing rate in Indonesia. Preventing and reducing  risk of HIV transmission as well as reducing the social and economic impact of HIV-AIDS,  one of the strategies is to create an empowered people, therefore civil society can contribute significantly. To portray a society that has the power in preventing and controlling HIV-AIDS, can be seen from the level of awareness/community involvement which is demonstrated in addressing various issues related to HIV-AIDS. The level of awareness is reflected in the various components, which is subsequently identified to be an indicator of public concern.Methods: Used methods in this analysis are literature review and qualitative study. Data collection technique using indepth interview, focus grup discussion and observation. Qualitative study conducted in 22 group Concerned Citizens AIDS spread in 11 districts / cities in Indonesia with a total of 110 informants.Results: The results of qualitative studiesis coupled with the results ofthe literature review, concluded that the village aware (concerned) for HIV-AIDS have components: (1) Human Resources/Mobilization; (2) Forum; (3) Rules/Legality; (4) Media (Information, Education and Communication); (5) Funds; (6) Activity; and (7) Elimination of Stigma and Discrimination.Discusion: The study was carried out until the stage of determination of indicators, therefore it is necessary to test the application of these indicators in society.
The Influence Of Corporate Governance Toward Firm’s Value And Probability Of Financial Distress: A Case In Indonesia Stock Exchange Paramita, Adianti; Arifin, Zaenal
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to measure the influence of corporate governance toward firm’s value and Probability of Financial Distress. The corporate governance practice is modeled by Corporate Governance Perception Index (CGPI) score which is issued by the Indonesian Institute for Corporate Governance (IICG). The firm’s values are assessed by Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q. Moreover, the probability of financial distress is modeled by Altman Z Score calculation. The analysis methods of this research use the regression model. The controlling variables of this research are company’s size, leverage and growth. There are 108 sample of data that used in this study. The sample size is obtained from companies that are listed in CGPI and Indonesia Stock Exchange (IDX) during 2007 – 2012. The result from this study shows that good corporate governance practice has significantly influence company’s Return on Assets, Return on Equity, and the probability of financial distress. Meanwhile, good corporate governance practice does not have any influence toward firm value.
Monitoring of Manager and Competitive Advantage of Financial Institutions: Banks and Non-Bank Jummaini, Jummaini; Musnadi, Said; Bachri, Naufal
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this article is to know how the monitoring is conducted by the managers in improving Competitive advantage in Bank and Non-Bank institution. The independent variable consists of Policy Monitoring of Capital Structure and Blog e - CRM (Customer Relationship Management) of company. The Company value is the dependent variable, while the Competitive Advantage becomes an intervening variable. The Monitoring Information of employee is an asset for the company such as about relationship between the employee and a certain talent employee.
Literature Study: The Convergence of IFRS (International Financial Reporting Standard) to Ensure Full Compliance in Reporting The Financial Statement Siregar, Yentina
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The adoption of IFRS around the globe has stimulated empirical research that investigates the financial reporting and capital market effects associated with an accounting regime change. These studies differ in their analysis period, jurisdictional setting, and research design, and they report varying findings. We conduct a meta-analysis of IFRS adoption studies investigating financial reporting effects, namely value relevance and earnings transparency in the form of discretionary accruals, as well as capital market effects, specifically the quality of analysts earnings forecasts.We investigate whether the adoption of International Financial Reporting Standards (IFRS) in SAK and GAAP to compliance in the Financial Statements. The samples of this study are 40 banking industries listed in BEI in 2009-2012. By purposive sampling are 26 banking industries for one period so that are 104 samples as the catagories of mandatory and voluntary disclosure. This study is to evaluate convergence of firms accounting practices from three perspectives: (1) harmonization, (2) adaptation, (3) adoption. However, these associations are moderated by the model used for empirical investigation of value relevance and discretionary accrual effects; they are also moderated by the adoption being voluntary or mandatory. The result t value is 1.328 and t table is 2.039 (t value is α= 5%: 2 = 2,5 % (two tailed tested), so that t value < t table (1,328<2,039), Null Hyphotesis was accepted that is significant effects positively of IFRS convergence to ensure full compliance in reporting the financial statement. R2 (R Square) is 0.790 or (79%). This study explained the effect of IFRS convergence to compliance in reporting the financial statement is 79% or the variety of independent variable in this model (IFRS convergence) explained dependent variable (compliance in reporting the financial statement) is 79%, and 21% is effected by other variables not included in this model.
The Influence of Competencies and Motivation on Employee Performance: In the Job Satisfaction Perspective hilmi, Hilmi; Adam, Muhammad
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Employee job performance in an organization or company is required to contribute for the company. Competency, motivation, job satisfaction and job performance is part of human resource management which is currently a popular issue in an organization or company, both in the public and private sectors as well as widely published in journals locally and internationally. This study analyzes the supporting factors of competency, motivation and job satisfaction that affecting to job performance of employees at Aceh SMEs. This study raises some hypotheses to acknowledge the problems using survei method of 200 respondents, namely employees at Aceh SMEs, through questionnaires.The data analyzed using Structural Equation Modeling (SEM) operated by Lisrel. The results of the data analysis showed that the hypothesis is acceptable. Research shows that all the independent variables simultaneously positive and significant effect on the dependent variable. Competency has the most dominant effect on job performance when compared with the motivation and job satisfaction of employees at Aceh SMEs.
Literature Review: Dysfunctional Audit Behavior Kusumastuti, Ratih; Indayani, Indayani
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper is aimed to present a literature review about Dysfunctional Audit Behavior. It explores a recent development of this topic and offers some suggestions for future research. This paper presents a review for several findings from some journal articles and research, most of them notable accounting journals. Several sections included in this paper are the review method, topic discussion and finding of the literature review. The last section concludes the paper and suggestions for future research.
The Effect Of Brand Image And Modeling Of Vicarious On Bandwagon Effect, Snob Effect And Veblen Effect Adnan, Adnan
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to discuss the extent of brand image which may affect the interest of consumers to the brands which are the spearhead of the company and is also a reflection of the overall quality within the company. Brand image of a product causes the consumers in associating and buying it, so that the consumers will directly pay dearly to get a product with a particular brand. Brand image also has a very important role in loyalty to the brand, because if it has a bad image, of course it will reduce the consumers confidence in buying. The impression of brand image can be enhanced through Vicarious modeling that can be used as an approach to developing a marketing strategy as a reference for someone to change his behavior through observation of vicarious modeling as a real modeling (overt modeling) which is based on the use of modeling to help others in gaining a new feedback for development of an effective market.Brand image and vicarious modeling have an impact on the Bandwagon effect which is a behavior or act of buying a product because of an encouragement / influence from the other consumers (bandwagon effect), and it usually has a positive correlation with the "bandwagon effect. Likewise with the Snob Effect which is the effect of the purchase and prestige due to the effects of prestige that will increase the demand for the goods when the price rises, because the increase or the high price of goods will only be able to be paid by consumers who indicate their economic status in society. In Veblen Effect someone consumes the good to get the status of his environment, so that every consumer will always increase the consumption for showing off.
Strategic Implementation of The Langkawi Tourism Blueprint 2011-2015 : A case study Sijabat, Ferdi Nazirun; Arshad, Darwina Arshad
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The successful of tourism industry affects positively to the future growth of world tourism market. It is viewed as the source of promising economic benefit to the host country. Therefore tourism development is acknowledged as a mean to spur countries economic, due to the ability of the sector to raise job creation, standard of living and upgrade the infrastructure. This study aims to describe the progress of the Langkawi Tourism Blueprint 2011-2015 implementation and the collaboration among agencies in order to achieve the main objectives of the blueprint that is to enlist Langkawi at the top ten tourism island and eco-tourism in the world. The study applied case study method, where data was collected through interview, archives record and official reports. The findings of the study revealed that the implementation of the blueprint’s initiatives was at 73 percent by November 2012. This initiative proved the increment of tourist arrival into Langkawi which totaled sum of 3 million tourists. Hence, Delivery Management Office (DMO) of Langkawi Development Authority (LADA) plays critical role to monitor and control the implementation of the blueprint. It is expected that by 2015, Langkawi becomes one of the greatest destination Island and eco-tourism in the world as stated in the Langkawi Tourism Blueprint.
The Impact Of Internet Marketing Strategy On Customer Relationship Quality And Firm’s Marketing Competency Of Aceh Sme’s Madjid, Iskandarsyah; Syahnuri, Muhammad
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the rising of information technology, business competition has caused many phenomena and new strategies in the marketing world. Those conditions require businesses to be more careful about conducting marketing strategy in maintaining their business. It takes a new marketing strategy and innovative in improving the marketing and sales of the company itself. So that it can compete with the competitors. The purpose of this study was to determine the extent of use of the Internet as a marketing strategy by the entrepreneurs who run their business in Aceh. Data collection is done by sending the questionnaires to questionnaires to CEO’s Small Business Firms in Aceh, both online and offline. Measurements of constructs both the validity and reliability use the Hierarchical Linear Modeling regression analysis to test the hypotheses relationship and estimate factors affecting the Firm’s. The results of this study show the effect of the internet implementation strategy of the customer relationship quality and its impact on firm’s marketing competency in Aceh.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 1, No 1 (2015)