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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 34, No 2 (2015): November" : 6 Documents clear
Pengaruh Sumber DAya Manusia dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kinerja Pelaporan Keuangan Tahun 2010-2013 Pada Pemerintah Kota Surakarta Budiarti, Zega; Nurlaela, Siti; Masitoh, Endang
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

This study aimed to examine the effect of human resources and technology utilization of accounting information on the performance of financial reporting Surakarta municipal government.  Samples  were  employees  /  staff  DPPKA  in  the  Surakarta  municipal government  agencies.  Data  were  collected  by  taking  50  respondents  from  the  area  of the budget, treasury field, the field of assets and accounting and secretariat of the local government  areas  of  the  city  of  Surakarta.  Methods  of  data  collection  was  done  by using  purposive  sampling  judgment  through  the  survey.  Results  of  research  in  the formulation  of  hypothesis  H1  indicates  that  human  resources  are  not  significantly positive  effect  on  the  performance  of financial  reporting.  While the  results  of  a  second study  in  the  formulation  of  hypothesis  H2  suggests  that  the  existence of  significant influence  positively  the  use  of  information  technology  accounting  significant  positive effect  on  the  performance  of  financial  reporting.  Simultaneous  trials  and  research results  show  that  the  existence  of  significant  positive  effect  between human  resources and  technology  utilization  of  accounting  information  on  the  performance  of  financial reporting.
Analisis SWOT Sebagai Dasar Penentu Strategi Bersaing Radio Suara Salatiga Yusuf, Mohammad; Utomo, Hardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

Radio  is  a  medium  of  information that  has  been  known  for  a  long  time. Besides  as  information  medium,  radio  can  also  be  used    medium  of  entertainment  for the  community  .  With  the  ease  and  "mercy  "  in  use  ,  the  radio  became  one  of  the selected alternative for entertainment as well as to access information around .   The objective in this study was to analyze the internal and external factors that include  (  strengths  and  weaknesses  and  the  potential  opportunities  and  threats magnitude  )  in  determining  what  is  the  right  competitive  strategy  applied  to  the  radio Voice of Salatiga in the face of competition . This study used a qualitative descriptive - quantitative, in which the data obtained directly from the radio Voice Salatiga, as well as interviews with relevant parties and obtained from the study of literature .   The  author  uses several  analytical  methods  Research  is  used,  the  first  is  the matrix analysis Internal- External ( IE ) used to determine the value  weighted on each of the factors, both internal and external , then the authors explain in more detail about how  the  opportunities  and  threats  radio  Salatiga  sound  with  matrix  analysis  SWOT   ( Strength , Weakness, Opportunity , Threat ) . IE  matrix  analysis  results  of  the  matches  between  the  weighted  value  matrix IFE  and  EFE  matrix  produces  a  weighted  value  of  3.17292 and  2.79886  .  With  these results  put  the  radio  Voice  Salatiga  on  cell  matrix  IV  in  IE  ,  it  means  the  right competitive  strategy  applied  to  the  radio  Voice  Salatiga  namely  Stability  strategy,  in which this strategy can be executed with the maintain and nurture . Salatiga sound can implement  the  strategy  without  changing  the  direction  of  the  strategy  that  has  been implemented , tujuanya relatively defensive , that is by maintaining the trust of listeners to the brand and Imaj radio sound good to Salatiga
Analisis Faktor-Faktor Yang Mempengaruhi Motif Belanja Secara Online di Kalangan Mahasiswa di Kota Solo Fransiske, Mona Windi; Hendratmoko, Christiawan; Kusasih, Ida Ayu Kade R.
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

One of the development of internet usage is spending on goods and services by online. This study aims to determine the effect of consumer’s confidence, product quality, economic status and knowledge of internet technologies towards online shopping patterns among students in Surakarta. This study used a sample of 100 respondents. The results indicate that consumer’s confidence, quality products and knowledge of internet technologiesare positive and significant effect towards online shopping patterns, while the economic status has positive but not significant effect towards the motive of shopping online. The coefficient of determination shows online shopping motive 46.4% influenced by variables that have studied
Perbandingan Tata Kelola Bank Syariah Murni Versus Bank Syariah Yang Didirikan Oleh Bank Umum Tania, Atika Lusi
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

A study in Pakistan showed that there were significant differences between Islamic banks and Islamic banking established commercial banks on the Board of Directors and Syariah Advisory Council (Shahzad, 2014). In Indonesia, there is a purely Islamic banks set by the agency that had been principled sharia from the beginning, such as Bank Muamalat. However thee are Islamic banks established by commercial banks, such as Bank Syariah Mandiri, BRI Syariah and others.Using a sample of Bank Syariah Mandiri (BSM) and Bank Muamalat, the purpose of this paper is going to compare the reporting of governance between the two banks to determine whether or not there are differences in the practice of governance.The results show that, there are two major things that is different from the two banks, namely, foundation and CG policies and principles of CG. Runway and Bank Syariah Mandiri CG policy is not based on the Law of the Republic of Indonesia No. 21 Year 2011 on the Financial Services Authority and Sharia Supervisory Board Fatwa-Majelis Ulama Indonesia. Then the CG principle difference is the Bank Syariah Mandiri there is no principle of Concern Attitude (Social Awareness).
Penggunaan Model Regresi Logistic Untuk Menguji Faktor-Faktor Yang Mempengaruhi Penerimaan Going Concern Audit Opinion Pada Industru Perbankan Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

A going concern assumption survival in an entitys financial reporting, so that if an  entity  has  a  condition  that  otherwise  it  shall  become  problematic.  The  main problems  in  the  banking  sector  in  Indonesia  is  like  the  crisis  in  1999.  The  main objective of this study was to determine the main factors that affect the acceptance of a going concern audit of the banking industry in Indonesia. The data used in this research is  data  from  the  financial  statements  of banks  in  2011  to  2013 by purposive sampling technique sampling.Technik retrieval of data using the technique documentation of the data  in  the  IDX  (Indonesia  Stock  Exchange),  especially  for  the  banking  sector  in Indonesia. Testing hypothesis  in  this  study  using  multivariate  analysis  using  logistic regression (logistic-regresion), results showed that audit tenure, the quality of audit and independent  commissioners  have  influence  on  giving  opinions  going  concern,  but shopping opinion, independent directors and managerial ownership has no effect to the going concern opinion
Kelemahan Inspektorat Daerah dan Ketidakpatuhan Ketentuan Perundang-undangan Pada Praktek Audit Pemerintah Daerah di Indonesia Susanto, Heri
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

This study developed astatistical model of non-complian cereporting provisions of law and control of the Inspectorate findings BPK audit opinion. The purpose of this study  was to analyze the  factors that affect  the out come of the Supreme  Audit  Agency audit opinion received by the local government. This study has selected 371 samples to the local government for the year 2014. Research using financial statement data in the formof  government  in  2014  soft  copy  of  the  Supreme  Audit  Agency  and  other publications. The  results  showed that non  compliance  reporting provisions  of  low  and Inspektorat control  weakness, has significant  effect  on  the administration  of the  BPK audit opinion.

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