KARYA DOSEN Fakultas Ekonomi UM
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Analisis Faktor-Faktor yang Berpengaruh terhadap Volume Penjualan Industri Kecil (Pengrajin) Tas dan KoperAnggota Koperasi ”Intako”
No full textthe research was conducted at the centre of bag and briefcase small industry in Tanggulangin, Sidoarjo. Independent variables consist of the role of government suppliers, competitors, product mix, salary, and capital, and the dependent variables are volume of selling. The result of research has proved that independent variables positively effected on dependent variables whether in focus of the first group (the members who have not show room) or the second group (the members who have show room). The dominant variable is competitors for the first group and capital for the second group. The research suggestion is that the small industry should be expanding their product in looking for the new market, developing the new model that matched to the consumer needs and in seeking of the partnership to support the funding.Keywords: sales volume, marketing mix, koperasi Intak
Keunggulan Direct Cash Flow Sebagai Bahan Pertimbangan Keputusan Manajemen
No full textThe objective of this studv is to examine the ability of direct cash flow statement in predicting future operating cash flow The objective of this study is also to help the management in choosing the appropriate method of cash flow for their entity by considering the cost and benefit of each method (direct and indirect cash flow). This study is conducted to evaluate IAI's statements in PSAK No. 2 (2009), that the direct method provide more useful information in predicting future cash flow than indirect method. The panel data regression models are developed by regarding the effcient regression model. This study evaluates the two cash flow models. The first model consists of direct cash flow components whereas the second model consists of indirect components.The sample of this study is manufacturing companies listed in Indonesia Stock Exchange within the period of 1999-2005. The data is collected using purposive sampling method. The amount of the sample is 82 companies in 7 years, so obtain 754 observations. The result of this study shows that model consisting direct cash flow components has better prediction ability than model consisting indirect cash flow components. The empirical result supports the FASB's and IAI's statements, that direct method provide more useful information in predicting cash flow than indirect method.Keywords: Direct Method Cash Flow, Indirect Method Cash Flow, Management Decision Makin
Redifinisi, Reorientasi, an Redisain Pembelajaran Ekonomi Mengacu Pada Amandemen Pasal 33 UUD 1945
No full textTeaching - learning economics need to be redefined,reoriented and redisigned based upon the fourth amandement of the Pasal 33 UUD 1945. this paper examines critically and present constructively about what, why and how to redefine, reorient, and redisign teaching - learning economics as to the implementation of national curriculum 2013 at high school level. Upon the constructive ideas suggested here, hopefully economics teachers at secondary level being aware of and starting to redisgn teaching economics.Keyword: teaching-learning economics, Pasal 33 UUD 1945, nationalcurriculum 201
EFEKTIFITAS PEMBELAJARAN MENGGUNAKAN METODE DISKUSI DENGAN STUDI KASUSDAN METODE SIMULASI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN EKONOMl PEMBANGUNAN PADA MATAKULIAH MANAJEMEN KEUANGAN PERBANKAN
No full textMatakuliah manajemen keuangan perbankan merupakan matakuliah pilihan bagi mahasiswa dijurusan EKP—FE UM. Matakuliah ini banyak membahas bagaimana lembaga perbankan mengatur keuangan agar lembaga tersebut dapat berjalan dengan lancer, sesuai dengan yang diharapkan. Para mahasiswa dari tahun ke tahun selalu kesulitan dalam menerima materi manajemen keuangan perbankan. Matakuliah ini sebagian besar berisi hitungan dan interpretasi terhadap hitungan yang diperoleh. Hasil hitungan dapat diperoleh dengan madah manakala mahasiswa yang bersangkatan paham bagaimana cara mengoperasikan komputer. Menerjmahkan arti angka yang diperoleh dari hitungan tersebut yang dirasa sangat sulit bagi sebagian besar mahasiswa, Sehingga perlu diterapkan suatu metode pembelajaran yang sesuai dengan materi yang akan diajarkan. Metode diskusi dengan studi kasus rnerapakan metode yang mana lebih banyak mengharuskan para mahasiswa berfikir dan menganalisis arti angka yang di perolehnya, serta mengkaitkan dengan teori keuangan yang di kuasainya. Penelitian ini bertujuan mendeskripsikan efektifitas penggunaan metode diskusi dengan studi kasus, serta penggunaan metode stimulasi terhadap prestasi belajar mahasiswa . Teknik analisis yang digunakan adalah uji beda dua rata – rata untuk melihat efektif tidaknya metode pembelajaran yang digunakan dalam meningkatkan perstasi belajar mahasiswa. Hasil yang diperoleh dari uji beda menunjukan bahwa metode diskusi dengan studi kasus lebih meningkatkan prestasi belajar mahasiswa dalam matakuliah manajemen keuangan perbankan dibandingkan dengan metode stimulasi. Kata Kunci: metode diskusi dengan studi kasus, metode simulasi, dan prestasi belajar
THE EFFECT OF QUALITY AND SERVICE VALUE ON CUSTOMER LOYALTY (A Study on the Customers of Commerclal Banks in Malang City)
No full textThis study empirically examines the relationship between service quality, perceived service value, and costumer loyalty. The data sources of this study use customers on Commercial banks branches which operating in Malang City. The result findings showed a positive and significant effect between service quality on perceived service value by the customer, service quality on customer loyality and service on the loyalty value through services value. Service quality is considered give a positveimpact on loyalty through services value. Yet, the understanding the influence customer loyality variable will help the bank manager to develop a program for suitable action that providers better service and build superior service value which ultimately will increase customer loyality.Keyword: EFFECT, QUALITY, SERVICE, VALUE, CUSTOMER LQYALT
PENGEMBANGAN BAHAN AJAR MATAKULIAH PRAKTIKUM PENGANTAR AKUNTANSI DENGAN PROGRAM MICROSOFT VISUAL BASIC
No full textThe research aims to develop a CD based accounting material using Visual Basic software. Such development is intended to enhance the quality of learning that can be characterized as to improve the accounting knowledge and skill to use computer. After completing a comprehensive review of expert judgment and pilot study, a CD based accounting material has been developed and installed in accounting students’ computer. The material consist of 2 components: case and worksheet. Based on the result of expert validation and pilot test, the accounting material has fulfilled the criteria of ”very good” and ready for use in a basic accounting practicum course. Keywords: Learning material, Accounting, Compact Disk, Visual Basic  
INCREASING TAX COMPLIANCE THROUGH STRENGTHENING CAPACITY OF EDUCATION SECTOR FOR EXPORT ORIENTED SMES HANDICRAFT FIELD IN EAST JAVA INDONESIA
No full textThis study aims to identify the factors that may affect tax compliance from SME entrepreneurs. In addition, this study also aims to design a tax compliance model through tax education for SME entrepreneurs. The method of data analysis used in this study was done through qualitative and quantitative approaches. The object in this study is the SME entrepreneurs of handicraft field districts/cities in East Java. The results of this study lead to the conclusion that tax compliance can be built through tax fairness formed through the life of the entrepreneurs themselves. Then, tax fairness can be built through increasing the understanding about taxes for the SME entrepreneur. This understanding is dealing with the benefits associated with tax rates and tax penalties, tax type, tax administration, and the tax service. ln improving the understanding of taxation, it is necessary to give education the SME businesses primarily through socialization in the form of formal or informal. Based on the results of data analysis, it can be concluded that basically the SME entrepreneurs is able to understand their tax obligations when there is an aspect of fairness and tax benefits that can be received in real terms by SME entrepreneurs. The relevant suggestions are needed to do educational activities through dissemination of taxation and tax benefits for the continuity of SMEs entrepreneurs in East Java, Indonesia. Keywords: Tax Compliance, Tax Fairness, Taxation Educatio
Pengaruh Perbedaan Gaya Belajar dan Kecerdasan Interpersonal terhadap Hasil Belar Siswa Ke
No full textABSTRAK Kurniasari, M.D. 2014. Pengaruh Perbedaan Gaya Belajar dan Kecerdasan Interpersonal terhadap Hasil Belar Siswa Kewirausahaan di SMK Islam Batu. Skripsi, Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: (I) Dr. Wening Patmi R, S.Pd, M.M., (II) Dr. Suwarni, M.Si., Kata kunci: Perbedaan Gaya Belajar, Kecerdasan Interpersonal, Hasil Belajar Hasil belajar merupakan tolak ukur siswa guna untuk mengetahui sampai sejauh mana kemampuan siswa dalam memahami suatu materi. Dimana hasil belajar di pengaruhi beberapa faktor, yaitu internal (kepribadian, kecerdasan, gaya belajar) dan eksternal (lingkungan, media pendidikan dan sarana). Diantaranya menjadi fenomena baru dikalangan akedemisi terkait faktor internal, yang mempengaruhi pemahaman materi matapelajaran siswa diantaranya gaya belajar dan tingkat kecerdasan (Intelligent). Penelitian ini bertujuan untuk mengetahui : (1) Deskripsi Perbedaan gaya belajar, kecerdasan interpersonal, dan hasil belajar; (2) Pengaruh Perbedaan gaya belajar terhadap hasil belajar siswa; (3) Pengaruh kecerdasan interpersonal terhadap hasil belajar siswa. Jenis penelitian yang digunakan adalah Deskriptif. Populasi yang dipilih adalah siswa kelas XI SMK Islam Batu sebanyak 227 siswa dan sampelnya sebesar 144 siswa. Pengambilan sampel dilakukan dengan metode proportional random sampling. Skala pengukuran menggunakan skala Likert dengan lima pilihan jawaban. Hasil uji validitas dan reliabilitas menunjukkan 33 item pertanyaan dinyatakan valid dan reliabel. Berdasarkan hasil uji asumsi klasik, model regresi memenuhi asumsi normalitas dan layak untuk dipakai, tidak terjadi mutikolineritas, tidak terjadi heteroskedastisitas dan ketiga gaya belajar tersebut berdasarkan hasil belajarnya mempunyai varian yang sama.Teknikanalisis data yang digunakan adalah regresi linier berganda dan analisis varian ANOVA. Hasil penelitian menunjukkan bahwa: (1) Bahwa tidak terdapat pengaruh perbedaan gaya belajar terhadap hasil belajar siswa kelas XI SMK Islam Batu, (2) Tidak terdapat pengaruh kecerdasan Interpersonal terhadap hasil belajar siswa SMK Islam Batu dan (3) Tidak ada perbedaan antara keragaman gaya belajar pada SMK Islam Batu. Berdasarkan hasil penelitian ini, peneliti menyarankan (1) Perlu adanya kemauan untuk berinteraksi antara teman maupun guru, serta dapat menyadari perbedaa kecenderungan gaya belajar yang terdiri dari gaya belajar visual, auditorial dan kinestetik, sehingga dapat membantu cara belajar sasaran belajar yang efektif dan efisien, (2) Sebagai sumbangan pemikiran bagi guru untuk meningkatkan hasil belajar siswa. Dengan mengetahui bahwa setiap siswa memiliki gaya belajar dan kecerdasan yang berbeda-beda, maka guru lebih memberikan motivasi seperti memberitahu cara belajar dan gaya belajar yang sesui dengan siswa, perhatian kepada siswa yaitu dengan cara memperhatikan siswa yang aktif dan pasif, dan memberikan saran-saran kepada siswa yang pasif untuk meningkatkan hasil belajar siswa, (3) Sebagai masukan bagi orang tua dalam meningkatkan hasil belajar anaknya yaitu dengan tetap memberikan pengawasan dan perhatian yang cukup terhadap perkembangan anaknya dalam belajar di sekolah. Selain itu, tetap memperhatikan pemenuhan kebutuhan sekolah seperti buku, alat praktik dan media belajar yang lain, agar mereka dapat lebih bersemangat untuk belajar dan dapat mencapai prestasi yang lebih baik lagi. (4) Bagi peneliti yang berminat untuk melakukan penelitian sejenis disarankan untuk memperhatikan hasil belajar yang digunakan dalam penelitan yaitu menggunakan nilai murni sebelum adanya remidian, perhatikan keseriusan dan ketepatan siswa dalam pengisian angket serta memperhatikan variabel-variabel lain yang dapat mempengaruhi hasil belajar seperti factor eksternal dan internal
Pengaruh Ukuran Perusahaan, Ukuran KAP, Klasifikasi Industri, Laba Rugi Perusahaan Terhadap Audit Delay
No full textTimeliness of financial statement is crucial because the effectiveness of decision making on business relies on how company can publish audited financial statement on time. The circumstance might be affected by the time duration of audit proccess Wich signifies that theree is a period between the date of financial statement and the date of audited financial statement which refers to audit delay. Several Factor including the size of company, the size of audit firm, the Classification of Industry and profit or loss might influence from the size of company, the size of audit firm and profit or loss to audit firm. Meanwhile, the clasification of industry has an effect to audit delay, It is argued that internal control system and professionalism of auditors highly contribute to publication time of financial statement ragardless the size of company and audit firm. In addition, the demand from stakholders, rules form capital market and financial institution supervisory board ( Bapepam) and the Indonesia Accounting Standards (SAK) have enforce companies to publish financial statement on timelines basis regadless the profit earned or the loss sufferd. Keyword : Audit delay, the size of company, the size of audit firm, classification of industry, profit and loss, timelines
MODEL OPTIMALISASI FAKTOR PRODUKSI USAHA INDUSTRI KECIL MEBEL KAYU JATI DI SEKITAR KAWASAN GERAKAN REHABILITASI HUTAN DAN LAHAN (GERHAN) - PASURUAN JAWA TIMUR
No full textFurniture products from Pasuruan, are not known in neighboring sub-district and regency areas,but also in East Java. Although many mid-scale and large organizations went bankrupt because of the tough economic crisis, this small-scale business remains operating without any serious hindrance. The main aims of this research generally are to analyze of using the furn iture production factors, to analyze the combination of furniture products that can be produced by the craftsman. This research was done in Pasuruan. The respondents were consisting of 49 furniture craftsman. The result of this research showed that the usage of furniture production factors had not been optimal yet. The combination of furniture products that can be developed optimally by the craftsman generally are table, chair, 1 door wardrobe, and 1 meter of buffet, dressing table, 2 door wardrobe, 2 meter of buffet, 3 door wardrobe and bed. Keywords: optimization, production factor,furniture, small industries, tea