e-Journal Ekonomi Bisnis dan Akuntansi
Not a member yet
215 research outputs found
Sort by
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi
Get PDFThis study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government.Keywords: Accountability, Transparency, Village Fund Allocation
Penentuan Pusat Pertumbuhan Ekonomi Dalam Pengembangan Wilayah Di Eks. Karesidenan Besuki
Get PDFResearch conducted aims to: 1)the know which area the center of growth in ex besuki residency , 2)the know what the sectorhave a competitive advantage in each area , 3)the know the impact of a multiplier income of the sector have a competitiveadvantage in each area , 4) to know a growth center in hinterland areas. An analysis method that used a method of quantitativeanalysis by using secondary data obtained from the Statistic Indonesia and other institutions needed. The analysis is useanalysis scalogram, analysis of shift share classic, and gravitation analysis. The analysis showed Jember district emerged as agrowth center in the region of ex Besuki residency because it has the largest number of facilities .The agricultural sector intosectors which it has value Cij ( competitive advantage ) highest among the other sectors in the four districts in ex Besukiresidency. The multiplier income calculations showed the electricty, gas and clean water have a multiplier largest income inJember district, sector buildings in Banyuwangi district, the electricty, gas and clean water in Bondowoso district, the otherservice sector in Situbondo district. While calculation gravitation analysis showed of the economic growth centers have amagnet for the region of hinterlandnya because it has value Tij ( attractiveness ) that also
Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Bank Umum di Indonesia
Get PDFBanks is an institution, which has mainly activity is fund deposit from people then credit it for them in generating income. The business is a kind service provider from and into people so it needs public trust. Profitability is one of indicator appropriate to measure the bank performance. Return on Assets (ROA) is measure ability of the bank's management in benefits through total assets owned. The greater the ROA shows the better financial performance due to the greater profit. The purpose of this research is to prove the effect of Operating Expenses and Operating Income Ratio, Net Interest Margin (NIM), Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on bank performance measured by Return On Asset (ROA). The study focused on descriptive quantitative analyses using Ordinary Last Square method (OLS). The result of the research showed that partially NPL and NIM had positive and not significant influence on ROA, but LDR and BOPO had negative and significant influence on ROA.
Keywords: financial ratio, and bank performance
Tingkat Instabilitas Komoditi Ekspor Nonmigas di Indonesia Periode 2007Q1-2015Q4
Get PDFThe purpose of this study was to assess the value of non-oil export instability in Indonesia and to determine the dominant factor affecting the movement of the level of instability in Indonesia's non-oil exports. The data used in this research is secondary data obtained from the central bank and the relevant agencies. The analytical tool used in this research is the index of instability of exports to the data time series. The objects of this study are value, volume and price of non-oil exports in Indonesia 2007Q1-2015Q4 period. The results of this study is the movement of the value of non-oil exports in Indonesia are relatively stable or have a low level of instability and the dominant affecting factor is the volume of exports.
Keywords: Instability of exports, instability indexes, non-oil, expor
Pengaruh Budaya Organisasi Dan Karakteristik Individu Terhadap Motivasi dan Kinerja Karyawan Pada PT Perkebunan Nusantara XII Kantor Wilayah I Jember
Get PDFThis research aims to examine the effect of organitation culture on motivation, individual characteristics on motivation,organitation culture on performance of employees, individual characteristics on performance of employees, and motivation onperformance of employees in PT. Perkebunan Nusantara XII Regional Office I Jember . The population in this research is allemployees of PT. Perkebunan Nusantara XII Regional Office I Jember. The sampling method used was sensus method.withrespondent total as many as 37 people. Variables used as many as four variables; organizational culture, individualcharacteristics, motivation, and performance of employees. The analysis tool used is the path analysis (path analysis). Theresults showed that: 1) There is influence of organizational culture on motivation in PT. Perkebunan Nusantara XII RegionalOffice I Jember; 2) There is influence of individual characteristic on employees motivation in PT. Perkebunan Nusantara XIIRegional Office I Jember; 3) There is influence of organizational culture on performance of employees in PT. PerkebunanNusantara XII Regional Office I Jember; 4) There is effect of individual characteristics on employees performance PT.Perkebunan Nusantara XII Regional Office I Jember; and 5) There is effect of motivation on performance of employees PT.Perkebunan Nusantara XII Regional Office I Jember
Pengaruh Customer Relationship Marketing Terhadap Customer Loyalty Melalui Customer Value Pada Bank Jatim Di Jember
Get PDFThis research is aimed to analyse the influence of customer relationship marketing and customer value to customer loyalty in Bank Jatim Jember. This reserach using explanatory research aproach, the population are those customers who of bank jatim jember with obtained 110 respondents as sample using ferdinand formulas .The analyse method in this research using path analyse .The result of this research is customer relationship marketing significantly influenced customer value, customer relationship marketing significantly influenced customer loyalty, customer value significantly influenced customer loyalty .
Keywords: Instability of exports, instability indexes, non-oil, expor
Eksplorasi Faktor-Faktor Online Marketing Yang Memengaruhi Keputusan Konsumen Dalam Belanja Online Pada Naufal Bag Collection
Get PDFThis study aims to explore online marketing factors that influence purchase decisions and analysis of what factors mostdominant influence. This study uses a quantitative approach. The study population is consumers shop Naufal Bag Collectionever shopped online. Research using purposive sampling size of 125 respondents. Methods of data analysis using factoranalysis. The results showed that the discovered five factors: the process of purchase, price cuts, clarity of information, productexcellence and service excellence that is proven to significantly affect consumer decisions. Naufal product excellence BagCollection is the most dominant factor influencing the consumer's decision to shop online
Analisis Konsentrasi Spasial dan Strategi Pengembangan Industri Kecil di Jawa Timur
Get PDFThis study aims to determine the location of the concentration of industry in East Java and determines the development strategyof small industry in East Java. In this study using quantitative descriptive analysis tools and Analytical Hierarchy Process(AHP). Based on the results of this research is that the location of concentration of small industries in East Java, contained infour district/city namely: Tulungagung, Malang, Blitar and Bondowoso. In the determination of strategy of development ofsmall industries in order of priority to consider the overall criteria (training, financing, partnerships, technology) weconcluded the first priority of increased promotion, differentiation of products, improving the quality of human resources andthe expansion of the market
Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba
Get PDFThe purpose of this research is to study how Target Costing implementation on managing production cost in Tape ProducerSumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in SumberMadu was the reason and motivation behind this research. To get all the data that needed in this research, researcher chooseto do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculatedby Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other toknow how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target CostingImplementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much asthe desired profit. And then, Sumber Madu can manage the production cost on its product
Pengaruh JUB, Suku Bunga, Inflasi, Ekspor dan Impor terhadap Nilai Tukar Rupiah atas Dollar Amerika Serikat
Get PDFFluctuations of exchange rate against Rupiah to U.S Dollar which unstable are influenced the domestic and foreign’s economicconditions. Macroeconomic conditions in the two countries both Indonesia and United States can make the exchange ratedepreciate or appreciate. The purpose of this research is to acknowledge the difference impact macro variables in both countriesIndonesia and the United States against the value on rupiah to US Dollar. Dynamic model is applied in this research that isPartial Adjustment Model (PAM). This model is considered to existing inertia variable that is expectation of exchange rateinfluence by the value of exchange rate that occurred previously. There are two analysis is descriptive analysis and causalanalysis. Causal is using Ordinary Least Square (OLS) method. OLS estimation of PAM shows all independent variable havepositive impact to the exchange rate expectation besides difference Export variable, in addition the difference of the interest ratevariable can’t influence the exchange rate significantly on important of the exchange rate expectation. In conclusion, theinterest rate policy is considered to influence the rupiah exchange rate if two countries do not change the interest ratesimultaneously and other macro policy variables must bring into line