e-Journal Ekonomi Bisnis dan Akuntansi
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Komparasi Pengaruh Langsung dan Tidak Langsung Merek dan Kualitas Produk terhadap Kepercayaan Konsumen dan Loyalitas Pelanggan Produk Tas Elizabeth di Wilayah Kota Jember
Get PDFThis study aimed to compare the direct and indirect influence between the brand, the quality of product to consumer confidence and customer loyalty in a bag branded products in the Elizabeth City area is categorized as research Jember.Penelitian explanation (explanatory research). The population in this study quantified by means of indicator multiplied by 15 parameters so that the sample n = 7 × 15 = 105, with a purposive sampling bag subscribers Elizabeth City Regional Jember. Data were collected using a questionnaire while the data analysis by SEM. The results of this study showed that the direct influence of brand on customer loyalty by 0.267 while not directly influence brand loyalty of 0.443 customers through customer confidence. Quality direct influence on customer loyalty by 1.022 while not directly influence the quality of the loyalty of 0.049 through trust. The conclusion in that brand and product quality influence on customer trust and customer loyalty Elizabeth bag products in the city of Jember. Companies need to pay attention to the quality of the product to increase the trust and loyalty of customers. Keywords: Quality Product, Brand, Trust, Loyalt
Peranan Motivasi Kerja, Lingkungan Kerja, Dan Pengalaman Kerja Terhadap Kinerja Karyawan Dinas Pendapatan Daerah Kabupaten Jember
Get PDFThis study aimed to know and analyze: (1) the role of motivation work of the performance of employees department of local revenue of Jember District, (2) the role of work environment of the performance of employees department of local revenue of Jember District, (3) the role of work experiences of the performance of employees department of local revenue of Jember District, and (4) the role of motivation work, work environment, and work experiences of the performance of employees department of local revenue of Jember District. The approach of the research which used in this research was quantitative. The population department of local revenue of Jember District as much as 261 people. Sample used as many as 73 people and technique the sample collection uses the method purposive sampling. The method of analysis of the data used in this research was linear regression analysis multiple. The results of the testing of hypothesis done show that: (1) motivation work has a positive role in employee's performance department of local revenue of Jember District, (2) work environment has a positive role in employee's performance department of local revenue of Jember District, (3) work experience has a positive role in employee's performance department of local revenue of Jember District, (4) motivation work, work environment, and work experience has a positive role in employee's performance department of local revenue of Jember District.
Keywords: Employee Performance, Work Environment, Motivation Work, Work Experience 
Pengelolaan Keuangan Desa Melalui E-Village Budgeting di Kabupaten Banyuwangi
Get PDFThis study aims to determine village financial management in Srono Sub District of Banyuwangi District by using e-Village Budgeting system and the effectiveness of using that system. This study uses primary data was collected from respondent’s answers on interview was conducted with the parties concerned on village financial management in Srono Sub District of Banyuwangi District. Methods of data analysis is using descriptive with qualitative approaches and triangulation as a test of data validity. The results showed that village financial management by e-Village Budgeting consists of the process of planning, administration, and accountability of APBDesa. By using e-Village Budgeting village financial management becomes more effective and efficient. Keywords : e-Village Budgeting, Management and Village Financia
Evaluasi Penjadwalan Waktu Pada Proyek Pembangunan Rumah Tipe 30 Di Istana Tegal Besar Kabupaten Jember Dengan Metode CPM
Get PDFThis research was conducted to evaluate the scheduling of time in the project of building type 30 house in Tegal Besar Jember Palace. This research is an action research research using CPM method. The data used in this research are primary data and secondary data. Primary data in this research is data about how long building type 30 housing and expenses incurred to build type 30 house in Tegal Besar Palace Jember. Based on the result of research known that building of type 30 house in Tegal Besar Jember Palace based on CPM method for 54 days. While the cost out to build a type 30 house based on the critical path CPM method of Rp 43.983403. In terms of cost, the completion of the projects is no different because PT. Kinansyah Adi Jaya Land uses wholesale system and housing type 30 subsidized by government.Keywords: Time, Critical Path, Critical Path Method (CPM
Rekontruksi Perhitungan Harga Pokok Produksi pada UMKM Eraclassic
Get PDFThe objective of this research is to reconstruct manufacturing cost of bag in UMKM Eraclassic located in Gresik Regency, using job order costing method. Data in this research are collected through observation, interviews, and documentaries. Descriptive qualitative and quantitative method will be used to analyze those data. The results shows that there is a differences between the calculation of manufacturing cost by UMKM Eraclassic and calculation using job order costing method. The result of reconstruction calculation shows that sling bag, fungky bag and duffel bag manufacture cost are Rp 22.680, Rp 30.189, and Rp 41.707 per unit. This results shows that the gross profit accepted by UMKM Eraclassic are Rp 1.972 per dozen, which is too low. Based on those result, UMKM Eraclassic needs to take the manufacturing overhead cost elements, the cost of depreciation of buildings and vehicles and equipment manufacturer into accounts. In addition, based on the existing fee policy on UMKM Eraclasic, direct labor cost and utility cost will be charged to products. Based on job order costing method, direct labor cost should be charged based on the actual cost of the case, while utility expense which is the manufacturing overhead costs will be charged by the rate determined upfront based on basic imposition. Keywords: Manufacturing Cost, Job Order Costing, Cost of Production, Gross Profi
Pengaruh Profil Risiko, Tata Kelola dan Permodalan Terhadap Profitabilitas (Studi Bank Umum Konvensional periode 2012-2015)
Get PDFProfitabilitiy as on of indicators wich can be used as baseline to look on financial performance of the company. Profitability also used as one of methods on measuring health performance of the banking industry. This research purpose to test the influence risk profile, good corporate governance (GCG) and capital (CAR) to the profitability of banks which measured by ROA. The sample on this research used purposive sampling method, researcher used 30 conventional banks wich listed on Indonesia Stock Exchange on 2012 – 2015. Analysis technicue in this research used multiple linear regression. The result of F test shown that independent variables impact the dependent variable significantly. The of result t test shown that risk profile has negative impact to Profitability, GCG and CAR has positive impact to Profitability. The result of adjusted R2 shown 26,5% means that dependent variable can explain by indpendent variables only 26,5% and 73,5% explain by others factors which didn’t use as variable in this research. Keywords: risk profile, GCG, CAR, Profitabilit
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013
Get PDFIslamic Social Reporting (ISR) is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. In this study, assessment a level of ISR disclosure performed among list of Jakarta Islamic Index companies. The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as:social activity, industry size, profitability, and environmental performance. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report. This research is a quantitative research. The population of this research are all companies that listed in Jakarta Islamic Index totaling 30 companies. Sampling technique used purposive sampling technique. Total sample was 8 companies. The analytical techniques was conducted by multiple regression method and also classical assumption test. The results of this study indicate that the industry size significantly positive influence the Islamic Social Reporting (ISR) disclosure. Meanwhile, profitability and environmental performance had no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesia.Keywords: Islamic Social Reporting, Jakarta Islamic Index industry size, profitability, and environmental performance
Pengujian Efek Fisher Internasional: Studi Kasus Indonesia Dan China
Get PDFThe fluctuation of rupiah exchange rate caused by the application of open economy system especially with China in ACFTA international organization, which has good economy and influences in global can draw China as the worthy country in takin the policy through monetary variables. The purpose of this research is to know the short term and long term influence of the differences in Indonesia-China interest, the differences of Indonesia-China inflation, and Yuan exchange rate to rupiah exchange rate based on international fisher effect theory. This research focuses on quantitative analysis by using Error Correction Model (ECM) method. Short term ECM estimation shows that the relation between differences of interest, differences of inflation with rupiah exchange rate is not suitable with international fisher effect theory because is has positive and insignificant relation, yuan exchange rate with rupiah exchange rate is suitable with theory because is has negative. Then, the result of short term ECM estimation shows that there is a gap so the determination of rupiah exchange rate is dominated by Yuan exchange rate. The relation between the difference of interest and the difference of inflation is contrary with the theory and it is only Yuan exchange rate that has the relation with rupiah exchange rate and it is suitable with international fisher effect theory. Keywords: international fisher effect theory, rupiah exchange rate, interest, inflation, error correction model (ECM) analysi
Peningkatan Kualitas Produk Roti Manis pada PT Indoroti Prima Cemerlang Jember Berdasarkan Metode Statistical Process Control (SPC) dan Failure Mode and Effect Analysis (FMEA)
Get PDFThis study aims to control the quality of sweet bread products at PT Indoroti Prima Cemerlang Jember by analyzing the total amount of bread produced and the amount of bread that is damaged over a period of time using Statistical Process Control (SPC) and Failure Modes and Effect Analysis ( FMEA).. Selection of sweet bread that will be studied is based on the proven data of bread production on Januari 2017 which show that the most damaged product were found in sweet bread variant, so it needs to get more attention from the company in priority improvement. Based on the p chart, the damage of sweet breads is within control limits. It is indicated by the whole point that are within UCL dan LCL. The UCL line is 0,0930, LCL line is 0,0238, and p (midline) is 0,0085. The types of damage which happened to the sweet breads are dents, filthy, leak, defated, and truncated. The damaged can be caused by three factors such as man, machine, and method. Based on FMEA (Failure Mode and Effect Analysis) Method, it shows that the priority improvement for production and packing process are different. Improvement in production process prioritized on man factor, while improvement in packing process prioritized on machine factor. Keywords: Failure Mode and Effect Analysis (FMEA), Quality Control, Statistical Process Control (SPC
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba pada Perusahaan Manufaktur di BEI
Get PDFThis research aims to determine the effect of profitability, company size, and leverage on income smoothing. This research used secondary data obtained from the Indonesia Stock Exchange in 2011 to 2015. Methods of data analysis using descriptive statistics, Classical Assumption Test, and Hypothesis Testing consists of Multiple Linear Regression method, F test, t test, and coefficient of determination. The results showed a significant relationship between profitability, company size, and leverage on income smoothing. This result proves that profitability, company size, and leverage able to give effect to the income smoothing. Income smoothing conducted to showed the stability of the company's profit in each period so that will increase the interest of investors to invest.Keywords: Income smoothing, profitability, size of company, Leverag