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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 58 Documents
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Peran Kinerja Keuangan terhadap Luas Pengungkapan tanggung Jawab sosial Perusahaan (CSR) Kholis, Nur
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Abstract

The annual report is one of the sources of information in order to get overview of the companys performance. This information is provided by the management company to the shareholder. Management performance has impact on the liquidity and volatility of stock prices, which form the basis by investors in making the investment.Disclosure of environmental performance, social, and economic development in the annual report is to reflect the level of accountability, responsibility, and corporate transparency to investors and other stakeholdersThe fact the issue of Corporate Social Responsibility of the company in Indonesia and the contradictory results of previous studies on the relationship of CSR and corporate performance as well as the variation of the problem raises the question of "Is Financial performance Impact Of Corporate Social Responsibility Disclosure?"
Pengaruh Celebrity Endorser dan Sikap Pada Iklan Terhadap Sikap Pada Merek dan Loyalitas (Studi Empiris Pengguna Kartu Prabayar IM3 di Surakarta Aji, Lintang Pamugar Mukti
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 1 (2015): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of this research  was to analyze the effect of celebrity endorser and attitude  toward  advertising  on  attitude  toward  brand  and  consumer  loyalty.This research  used  design  explanatory.  Population  were  IM3  prepaid  card  consumers  in Surakarta. The  sampling  techniquewas  convenience  sampling  with  100  respondents. Analysis used validity test, reliability test, t-test, f-test, R Square test and path analysis. The results showed that celebrity endorser significant affected on attitude toward brand.  Attitude  toward  advertising  significant  affected  on  attitude  toward  brand. Celebrity endorser significant affected on consumer loyalty. Attitude toward advertising significant  affected  on consumer  loyalty.  Attitude  toward  brand  significant  affected  on consumer  loyalty.  Celebrity  endorser  and  attitude  toward  advertising  affected  on attitude  toward  brand  simultaneous.  Celebrity  endorser,  attitude  toward  advertising and attitude toward brand affected on consumer loyalty simultaneous. The  coefficient  of  determination  of  total  results  (R2)  was  59,0%  so consumer loyalty can  be  explained  variable  celebrity  endorser,  attitude  toward  brand  within attitude  toward  brand  as  a  intervening  variables  and  the  remaining  41.0%  was explained  variables  outside  the  model.  Celebrity  endorser  is  a  proven  direct  and indirect effect on consumer loyalty. Directly affect celebrity endorser on consumer loyalty has regression coefficient is greater than regression coeficient the effect of celebrity endorser on consumer loyalty through  attitude  toward  brand.  Attitude  toward  advertising  is  a  proven  direct  and indirect effect on consumer loyalty. Directly  affect  attitude  toward  advertising  on consumer  loyalty has  regression coefficient is greater than regression coeficient regression the effect of attitude toward advertising  on consumer  loyalty through  attitude  toward  brand.  Based  on  the  result above the variable of attitude toward brand is less effective as intervening variable.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen di Indomaret Tawangsari Sukoharjo Jumiyati, Jumiyati; Hendratmoko, Christiawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 33 (2014): November
Publisher : STIE Surakarta

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Abstract

This study was carried out on Indomaret Minimarket in Tawangsari, Sukoharjo. The goal of the study are: (1) To know the influence of service quality (tangible, reliability, responsiveness, assurance, and empathy) toward consumers’ satisfaction in Indomaret Minimarket. (2) To know the dominant factor of service quality (tangible, reliability, responsiveness, assurance, and empathy) that influence toward consumers’ satisfaction in Indomaret Minimarket. The hypothesis drawnare: (1) Presummed that there are influence of service quality (tangible, reliability, responsiveness, assurance, and empathy) toward consumers’ satisfaction in Indomaret Minimarket. (2) Presummed that tangible has dominant influence toward consumers’ satisfaction in Indomaret Minimarket. The sample of this study is 100 consumers that shopped in Indomaret Minimarket, with 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 service quality (tangible, reliability, responsiveness, assurance, and empathy) toward consumers’ satisfaction in Indomaret Minimarket. (2) Tangibles has dominant influence toward consumers’ satisfaction in Indomaret Minimarket in Tawangsari, Sukoharjo
Persepsi Mahasiswa Terhadap Faktor-Faktor Yang Dapat Mempengaruhi Independensi Akuntan Public (Studi Kasus Pada Mahasiswa Program Studi AKuntansi di Surakarta) Jumingan, Jumingan; Makmuroh, Ari
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Abstract

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Analisis Pengaruh Corporate Social Responsibility Dan Reputasi Organisasional Terhadap Ketertarikan Organisasional Handayani, Rini
Graduasi: Jurnal Bisnis & Ekonomi Vol 31 (2013): November
Publisher : STIE Surakarta

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Abstract

Organizations that make the job seeker interested will bring a positive impact to the organization. Organizations will have the opportunity to get talented employees and have compatibility with the organization. Corporate Social Responsibility (CSR) and organizational reputation are several factors that can affect the organizational attractiveness.This study was conducted on 80 students of final semester at some private universities in the city of Semarang to test the perception of CSR and organization reputation of the organizational attractiveness. The tests performed with linear regression analysis with SPSS 17. However, to test the organizational reputation as a mediating variable between CSR and organizational attractiveness, path analysis was used.The results showed that a significant positive effect of CSR on organizational reputation and organizational attractiveness. Besides that, organizational reputation also showed a positive significant effect on organizational attractiveness. At the end of the analysis showed that organizational reputation turns out to mediate the relationship between CSR and organizational attractiveness
Analisis Manfaat Informasi Akuntansi Pada Ukm Di Wilayah Kabupaten Sukoharjo Jumingan, Jumingan; Rosita, Rosita
Graduasi: Jurnal Bisnis & Ekonomi Vol 28 (2012): November
Publisher : STIE Surakarta

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Abstract

Lack of ability in using accounting information, is one that causes less useful indicator for SMEs to develop their businesses. The purpose of this study was to determine how useful accounting information for small and medium businesses (SMEs) in Sukoharjo This study is expected to provide empirical evidence about the benefits of accounting information on SMEs in Sukoharjo. The population in this study is the SME Regional Sukoharjo while the sample in this study was 50 respondents are SMEs accounting information systems training. The sampling method study using interviews with responden. data analysis technic by comparing existing theories with interviews, if the results of interviews with a number of theories are not the same then the results of this study means that information is not useful accounting for Sukoharjo SMEs in the region. The results showed that the education / training, accounting information can be useful and can be applied in SMEs Sukoharjo
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).
Analisis Karakteristik Personal Pejabat Penatausahaan Keuangan Terhadap Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Surakarta Almaidah, Siti; Sriyanto, Sriyanto; Wijayanti, Handayani Tri
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of the study is to examine and analyze the personal characteristics of the financial administration officials on local agency consisting of locus of control, work experience, gender, equity sensitivity to the ethics of the financial statements on local agency in local government of Surakarta. The population was all employees who work in the government accounting functions in Surakarta. The sample selection criteria using exsidental sampling. Alternative hypothesis tested in this study include: there is a difference between financial administration officials with an internal locus of control and financial administration officials with an external locus of control, senior and junior financial administration officials, financial administration officials of men and women, as well as the financial administration officials benevolents category and financial administration officials entitleds against disclosure, cost and benefit, responsibility, misstate, and timeliness of financial reporting on local agency. Testing  the validity of research data using the Pearson Product Moment. Data reliability was tested using Cronbach Alpha. While this research hypothesis testing using the Mann Whitney U-Test. The results showed there were significant differences on disclosure, cost & benefits, responsibility and punctuality misstate except between financial administration officials on local agency with an internal locus of control and financial administration officials on local agency with an external locus of control. There were no  significant differences between junior and senior financial administration officials on local agency to the disclosure, cost & benefits, misstate and timeliness of preparation, except responsibility. There were no significant differences between financial administration officials on local agency of men and women to disclosure, cost and benefit, responsibility, misstate, and timeliness. Lastly, financial administration officials benevolent and financial administration officials entitled has significant differences on local agency about disclosure, cost and benefit, responsibility, and misstate, except factor timeliness of financial statements.
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.
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

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