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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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Analisis Sistem Informasi AKuntansi Pada Kinerja UMKM DEngan Laporan Keuangan Sebagai Variabel Intervening Rosita, Rosita; Nugroho, Lailatan; Ilmi, Muhammad Bahrul
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

his study uses object SMEs in order to determine the performance of SMEs byusing the financial statements resulting from Accounting Information Systems (AIS). Design studies are performed using variables of the AIS , financial statements and performance of SMEs . The hypothesis that will be tested are prepared using multiple regression with two steps of testing. The data collection of objects that SMEs in Surakarta. Questionnaires were returned later created tabulation data are then tested the feasibility of the data obtained so as to produce a decent data to be processed in the test data and test hypotheses.Multiple regression of equation I, is to determine the influence of these factors on the financial statements AIS. Equation II was conducted to determine the influence of factors AIS and financial reports on the performance of SMEs. Results from this study is that the AIS (transaction processing system) does not significantly affect the financial statements and the performance of SMEs in the city of Surakarta. AIS (financial reporting system) significantly affect the financial statements but does not affect the performance of SMEs. AIS (management reporting system) affect the financial statements or performance of SMEs either directly or through financial statements , so that financial statements can be regarded as an intermediate variable (intervening) between AIS (management reporting system) on the performance of SMEs . Influence on the performance management reporting system will be very strong when SMEs through intermediate variable (intervening) the financial statements. The advice given in this study that a large number of SMEs (thousands) in Surakarta should be sampled more research to represent the population of the research object.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi Pada Ukm (Studi Empiris Pada UKM di Kabupaten Karanganyar) Rosita, Rosita
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Abstract

This study aims to determine the factors that influence SMEs in Karanganyar using accounting information system that consists of performance expectations , expectations of the business and social factors . The primary data used in this fieldwork by direct interviews using questionnaires to the respondents , the owner of Small and Medium Enterprises in Karanganyar respects to the study variables.The Analysis is using the validity and reliability testing of the questionnaire used in this study . Data was analyzed using partial regression analysis and multiple linear regression analysis . To test the hypothesis would be to use the test with the t test and F test As for the large measure explains the ability of the independent variables on the dependent variable in a regression model to be used will be measured coefficient of determination.The results obtained in this study with the “t” test is that the expectation of performance and social factors influence positively and significantly partially on the use of AIS on SMEs in Karanganyar . For business expectations factor has no effect on the use of AIS on SMEs in Karanganyar . The test results together (synchronously) is through the F test can be concluded that the variables are jointly performance expectations , expectations of the business and social factors influence the use of AIS on SMEs in Karanganyar . By determination tests it can be concluded that the performance variable Hope , Hope Enterprises and Social factors have an influence on the use of AIS 48 % , while the rest (52%) are influenced by variables other than those used in the study
Analisis CSR Terhadap Kinerja Perusahaan Kholis, Nur
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 1 (2015): Maret
Publisher : STIE Surakarta

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Abstract

Purpose of this study  was to obtain empirical evidence that Corporate Social Responsibility  (  CSR  ) has  an  influence  on  the  corporate  performance  in  showed  with ROA (Return on Assets ) and ROE (Return on Equity ). This study used secondary data obtained from the companys annual report, published in the Stock Exchange s website and the official website of the company. Techniques used in sampling in this research is using purposive sampling method .   Based  on  the  results  of  the  study  founding  that  the  variables  of  Corporate Social  Responsibility  (  CSR  ) significant  difference between Corporate Social Responsibility  (  CSR  ) on the financial performance  in  showed  with  Return  on  Assets  ( ROA ), Return on Equity ( ROE ) .
Faktor-Faktor Yang Mempengaruhi Konsumen Dalam Keputusan Pembelian Unggas di Pasar Depok Surakarta Wijaya, Jonet Raka Ady; Kusasih, Ida Ayu K. R.; Mutmainah, Hestin
Graduasi: Jurnal Bisnis & Ekonomi Vol 33 (2014): November
Publisher : STIE Surakarta

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Abstract

Depok market known as birds, especially poultry market and become one of the reference point to search for orbuy poultry. Many things affect consumer purchasing decisions. The purpose of this study is the extent of quality, price, and location influence the purchasing decisions of poultry. The sample used in this study is that consumers in the Depok market as much as 97 respondents. The analysis tool used Is a test instrument that includes validity and reliability test while hypothesis testing using multiple linear regression test, t test, F test and coefficient of determination. Based on the results of analysis show that the variable quality, price, and location has a significant effect partially or simultaneously to the purchasing decision, the price variable has the most dominan tinfluence on purchasing decisions
Relationship Marketing dan Aliran Pemikiran Sistem Pemasaran Ardyan, Elia
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Abstract

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Pengaruh Kualitas Layanan, Fasilitas Wisata, Promosi Terhadap Citra Destinasi Dan Niat Berperilaku Pada Obyek Wisata Karimunjawa Kabupaten Jepara Farida, Naili
Graduasi: Jurnal Bisnis & Ekonomi Vol 31 (2013): November
Publisher : STIE Surakarta

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Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh Kualitas layanan, Fasilitas wisata, Promosi terhadap  Niat berperilaku  yang dimediasi variabel Citra Destinasi. Teknik pengumpulan data dengan  menggunakan kuesioner. Populasi dalam penelitian ini adalah pengunjung Taman Nasional Karimunjawa Kabupaten Jepara sampel yang diambil  sebanyak  100 responden. Metode pengambilan sampel dengan purposif sampling. Analisis data yang dilakukan dengan menggunakan analisis jalur (path analysis). Berdasarkan hasil penelitian dapat disimpulkan  bahwa  Kualitas layanan, fasilitas wisata dan promosi berpengaruh positif dan  signifikan terhadap Citra Destinasi dan Citra destinasi berpengaruh signifikan terhadap Niat berperilaku.
Pengalaman Konsumen Membangun Kepuasan dan Loyalitas Konsumen (Studi Empiris Pada Konsumen Paragon Mall Semarang Ardyan, Elia
Graduasi: Jurnal Bisnis & Ekonomi Vol 28 (2012): November
Publisher : STIE Surakarta

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Abstract

This paper determine the effect of customer experience on customer satisfaction and loyalty. Population of this research arecustomer of Paragon Mall Semarang. The Number of Sample about 188 respondents. This research use Structural Equation model as its analysis. The result of this research are customer experience have positif and significants on customer satisfaction, customer satisfaction have positif and significant on customer loyalty, and customer experience have positif and significant on customer loyalty.
Corporate Governance dan Audit Quality Sebagai Pendeteksi Earning Management Perusahaan Pada Saat IPO Hutami, Sri
Graduasi: Jurnal Bisnis & Ekonomi Vol 33 (2014): November
Publisher : STIE Surakarta

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Abstract

This paper examines thecorporate governance, audit quality,can to detectthe earning management when initial public offering happens to the company in Indonesian Stock Exchange. Coporate governance is represented by board of directors, managerial ownership and the existence of audit committee. Audit quality is represented by a auditors which does audit to the emiten financial report. The big auditors is represented by a Big Four Auditor’s and a small auditorsis non-Big Four Auditor’s. This research uses secondary data from prospectus of the company and the short prospectus publised by Indonesian Stock Exchange. The result of this research can prove that the existence of committee audit can decrease earning management practice, while other variables are board of directors is significant positive associated with earnigs management. two variable proved did not influence earning managementpractic is managerial ownership and size KAP. The implementation of corporate governance should be able to decrease earning management practice but the fact that it has not had effective effect when Initial Public Offering happens to the company
Pengaruh TAnggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Terhadap Profitabilitas dan Nilai Perusahaan Pada Perusahaan Manufaktur di Indonesia Kurniawati, Lintang; Kholis, Nur
Graduasi: Jurnal Bisnis & Ekonomi Vol 31 (2013): November
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to obtain empirical evidence whether corporate social responsibility has influence on the profitability of the company by ROA and ROE , and it influence on the value of the company reflected by market value and is measured by TobinsQ.The population of this study is manufacturing companies listed in Indonesia Stock Exchange in the period 2008-2010. Samples were taken by using purposive sampling and obtained 108 company for three years (36x3) that match the criteria. Because the data is not normal at the beginning of the testing performed data reduction for data containing outliers (extreme data), so that samples can be processed into 71. Technique analysis using classical assumption test and linear regression analysis. To help analyze the data, the authors using SPSS 17 for windows.The results showed that social responsibility reveal any significant effect on profitability by ROA and ROE and influence also the value of the company is reflected in this study by TobinsQ.
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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