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INDONESIA
Graduasi: Jurnal Bisnis & Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Surakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 30 (2013): Spesial Issue" : 6 Documents clear
Ratio Likuiditas, Solvabilitas dan Rentabilitas Pada PT. Hanita Transindo Utama Semarang Artanti, Artanti; Kurnianingsih, Heny
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

Company Financial Ratio describe company condition.Soo from this the company will be take decision. Rentability, Solvability, Liquidity ratio this research to result that company condition all be fine. Company can give short term and long term liability. The Company has been liquid, solvable, rendabel. Liquidity ratio is not too hight. This to prove the company capable use the founds is efficient.
Pengaruh Kepuasan Kerja, Motivasi, dan Kedisiplinan Terhadap Produktivitas Kerja Karyawan PT. Sinarmas Multifinance di Surakarta Mayasari, Ratih; Hendratmoko, Christiawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

This research  was carried out on PT. Sinarmas Multifinance in Surakarta.  The aim  of  the  study  are:    (1)  To  know  the  influence  of  work  satisfaction,  motivation,  and discipline  toward  productivity.    (2)  To  know  the  dominant  factor  among  work satisfaction, motivation, and discipline that influence toward productivity. The  hypothesis  drawnare:  (1)  Presummed  that  there  are  influence  of  work satisfaction,  motivation,  and  discipline  toward  productivity.    (2)  Presummed  that motivation has dominant influence toward productivity. The population of this research is 49 employees of PT. Sinarmas Multifinance in Surakartawith  primary data. Technique of Analysis applied are validity test, reliability test, multiple linear regression, t-test , F- test and coefficient of determination. The  results  of  this  study  are:    (1)  There  are  simultaneous  and  significant influence  of  work  satisfaction,  motivation,  and  discipline  toward  productivity.    (2) Motivation  has  dominant  influence  toward  productivity  in  PT.  Sinarmas  Multifinance, Surakarta
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan konusmen Dalam Melakukan Pinjaman Pada KSU Jati Diri SIMO Boyolali Handayani, Rumyani; Nurtantiono, Andri
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

Intention of this research is : 1) To know reputation factor influence of company, loan procedure and level of service to decision of consumer in doing loan at KSU Jati Diri Simo Boyolali. 2) To know factor having an effect on most dominant to decision of consumer in doing loan at KSU Jati Diri Simo Boyolali.    Hypothesis  submitted  is  :  1)  Anticipated  there  is  influence  between  company reputations, loan procedure and level of service to decision of consumer in doing loan at KSU Jati Diri Simo Boyolali; 2) Anticipated loan procedure factor to have influence very dominan to decision of consumer in doing loan at KSU Jati Diri Simo Boyolali.    Population from this research is consumer (client) what does loan at KSU Jati Diri Simo Boyolali. Level of sample in this research 80 responders. Data source applied is  primary  data.  Data  collecting  technique  applied  is  observation,  questionaire  and documentation.  Analyzer  applied  is  validity  test,  reliability  test,  multiple  linear regression, test t, F test and coefficient of determination.    Based  on  result  of  analysis,  hence  inferential  :  1)  There  is  influence  between company  reputations,  loan  procedure  and  level  of  service  to  decision  of  consumer  in doing loan at KSU Jati Diri Simo Boyolali. 2) Loan procedure factor has influence that is most dominant to decision of consumer in doing loan at KSU Jati Diri Simo Boyolali. Based on the conclusion, hence can be suggested : Management KSU JATI DIRI SIMO BOYOLALI is expected to pays attention to factors influencing decision of consumer in doing loan for example reputation of company, loan procedure and level of service.
Perbankan Syariah: Persepsi dan Identifikasi Faktor-Faktor Penentu Hendratmoko, Christiawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

The choice of consumers in selecting banking institution not only determined by economical factors but also may influenced by non economical factors, such as their attitude and beliefs. This article was based on the research conducted to identify factors that could differentiate consumers’ choice on selecting banking service of syaria banks. In case of syaria bank,there are several dimensions, namely, perception, personal selling, family, cost and benefit, religion and beliefs. Further, there is no relationship between consumer’s perception on interest and the type of bank that they choose. But, it is found that there exist several relationships between several dimensions utilized in the study. Such relationship has been found between the age, income, educational level, occupation and the banking type that they selects. In other word, the majority of consumers did not agree with the interest principle but they still choose to deal with banking institution based on their economic rationale.
Perbedaan Persepsi Mahasiswa Akuntansi Semester Awal dan Semester Akhir Terhadap Mata Kuliah Akuntansi Pengantar (Studi Kasus Pada Mahasiswa Program Studi Akuntansi di Surakarta) Ningrum, Agnes Putri U.; Rosita, Rosita
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

Mata  kuliah  Akuntansi    Pengantar  diajarkan  pada  semua  pendidikan  tinggi ekonomi  di  Indonesia.  Sebagai  mata  kuliah  yang  diajarkan  pada  semester  pertama  di tahun  pertama,  tidak  disangsikan  lagi  mata  kuliah ini  memegang  peranan  penting  dan menentukan  dalam  mengantarkan  para  mahasiswa  yang  akan  mempelajari  akuntansi dan  mata  kuliah  lain  yang  berkaitan  pada  tahapan  berikutnya.  Sebagai  mata  kuliah pengantar,  mata  kuliah  ini  dimaksudkan  untuk  memberikan  pengetahuan  dasar  atau fundamen  kepada  para  mahasiswa.    Rumusan  masalah  dalam  penelitian  ini  adalah apakah terdapat perbedaan persepsi  mahasiswa semester awal dan  mahasiswa semester akhir  terhadap  mata  kuliah  akuntansi  pengantar  ditinjau  dari  :  1)  Topik  akuntansi pengantar?, 2) Harapan?, 3) Kesiapan?, 4) Etika?, 5) Asersi?. Tujuan dari penelitian ini untuk  mengetahui apakah terdapat perbedaan persepsi  antara  mahasiswa semester awal dan  mahasiswa  semester akhir terhadap : 1) Topik akuntansi pengantar, 2) Harapan, 3) Kesiapan, 4) Etika, 5) Asersi. Hipotesis yang diajukan : 1) Terdapat perbedaan persepsi antara  mahasiswa  semester  awal  dan  akhir  terhadap  topik  akuntansi  pengantar,  2) Terdapat  perbedaan  persepsi  antara  mahasiswa  semester  awal  dan  akhir  terhadap harapan,  3)  Terdapat  perbedaan  persepsi  antara  mahasiswa  semester  awal  dan  akhir terhadap kesiapan, 4) Terdapat perbedaan persepsi antara mahasiswa semester awal dan akhir  terhadap  etika,  5)  Terdapat  perbedaan  persepsi  antara  mahasiswa  semester  awal dan akhir terhadap asersi. Alat analisis yang digunakan dalam penelitian ini adalah : Uji  validitas, reliabilitas, analisis uji ANOVA. Hasil dari penelitian ini adalah : 1) Terdapat perbedaan  persepsi  antara  mahasiswa  semester  awal  dan  semester  akhir  terhadap harapan  dan etika,  2)  Tidak  terdapat  perbedaan  persepsi  antara  mahasiswa  semester awal  dan  semester  akhir  terhadap  topik  akuntansi  pengantar,  kesiapan,  dan  asersi. Berdasarkan  hasil  penelitian  tersebut,  maka  dapat  disarankan  bahwa  penelitian selanjutnya  diharapkan  dapat  menggunakan  pertanyaan  tertutup  dengan  pertanyaan yang  lebih  sempurna  agar  mahasiswa  dapat  mengerti  dengan  jelas  dan  pernyataan terbuka  serta  data  wawancara  sebagai  instrument  penelitiannya,  agar  penelitian  yang lebih  lengkap  dan  pengaruh  bias  tidak  dapat  diukur.  Dan  diharapkan  penelitian selanjutnya menggunakan responden dari seluruh universitas yang ada di Surakarta baik Perguruan  Tinggi  swasta  atau  negeri  yang  memiliki  jurusan  ekonomi,  sehingga  hasil penelitian dan digeneralisasi secara luas.
Responsibilities of certified Public Accountants in Business Accounting Systems Perspective in Fighting Against Corruption Pardi, Pardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Abstract

Corruption  usually  happened  in  accountancy  sector is  that accountant  receive such as fee or present from the client because of their jobs. (according to the will of the client). Accountants only receive a fee or reward that is not much (small) but can cause major corruption in the business  world, corruption in the accounting services sector is also give  a very  high  and  low  impact  on  tax  revenues.  This  resulted  in  the  public accounting profession in the public for  its image as the offense of public harm. The  purpose  of  this  study  were  (1)  to  describe  the  role  of  Certified  Public Accountants  in  the  perspective  of  the  business  accounting  system  for  combating corruption.  (2)  to  describe  a  form  of  misconduct  in  the  practice  of  Certified  Public Accountants.  (3)  to  determine  the  professions  commitment  to  eradicate  corruption  in the Public Accountants. This  type  of  research  is  descriptive  research.  The  research  site  is  in  the  public accounting  firm  tin  Surakarta,  Manufacturing  in Surakarta,  Tax  Office  and  the  Public in Surakarta . The type of data is primary data. Data collection techniques in the study were interviews, observation and literature study,  whereas the data analysis technique is interactive analysis. The  results  showed  that  (1)  Certified  Public  Accountants  has  an  active  and  a passive  role  in  combating  corruption.  That  role  effectively  because  it  is  supported  by the  components  of  the  legal  system  consisting  of  structural  components,  and  cultural substance (2) the offense in the practice of Certified Public Accountants, among others, (a) report the value of income is much lower than the actual, (b) tax consultant assisted the  company  of  a  public  accounting  firm  to  change  the financial  statements  for  the companys  operating  expenses  could  be  made  much  larger than  the  actual,  (c)  the taxpayer or the tax that the company bribed officials are not tax-deductible value of the investigation and audit of financial statements, (d) tax payer usually give message to the public accountant office that the operational costs can be neatly arranged in such a way that  the  company  is  only  subject  to  the  tax  rate  low  (3)  The  commitment  of  public accountants  in fighting  against corruption  is  the  participation  of    IAI  in G20 group, update competencies in enhancing professionalism in order to meet the needs of service users  and  create  a  strategic  step  toward  uniformity  in  the  language  of  accounting  for financial reporting in the private sector in Indonesia

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