{"title":"Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)","authors":"Jefry Gasperz","doi":"10.21070/jbmp.v5i2.2550","DOIUrl":"https://doi.org/10.21070/jbmp.v5i2.2550","url":null,"abstract":"This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121356507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kajian Sosial, Ekonomi Dan Lingkungan Terhadap Perkembangan Wisata Delta Fishing Buduran Sidoarjo","authors":"As’at Rizal, Agus Miftahorrotmat, Lilik Indayani","doi":"10.21070/jbmp.v5i2.2729","DOIUrl":"https://doi.org/10.21070/jbmp.v5i2.2729","url":null,"abstract":"Tourism has an influence on social, economic and environmental life for the people of the tourism area, both from positive and negative sessions, from the economic sector, there are a lot of jobs that arise starting from the provision of accommodation services, restaurants, tourism services, to souvenir businesses. This development will also have an impact on State and Regional revenues from the tax sector. Priono (2011), on the other hand, also changes in social society and the environment \u0000The purpose of this study is to determine social, economic and environmental develop- ment of tourism objects. And examine social, economic and environmental development of tourist objects \u0000This type of research survives with a qualitative approach, data collection techniques using in-depth interviews or in-depth interviews with informants including residents around the area, tourism and tourist managers and key informants include community leaders, youth organizations. Data analysis techniques used data triangulation and the Miless Hubermen method. \u0000The results of the study show that: 1) the development of Delta Fishing tourism objects from social, economic and environmental studies on the area of tourism objects in gen- eral has a positive impact. 2). Social studies have shifted more openly to migrants. 3). An economic study shows medium business opportunities and provides economic activities such as food, rice stalls, parking lots. 4). Environmental studies have a negative impact on the environment due to tourist activities close to villages and access to village roads that cause pollution and are in the rice fields.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"24 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127897017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tingkat Kepercayaan Masyarakat terhadap Transparansi Keuangan dalam E Government Kota Bandung","authors":"Dini Arwati, Dini Verdania Latif","doi":"10.21070/jbmp.v5i2.2736","DOIUrl":"https://doi.org/10.21070/jbmp.v5i2.2736","url":null,"abstract":"The Indonesian government is currently trying to implement e government in every gov- ernment organization. E government is a system based on technology and information that aims to improve the functions of public administration and relations with the commu- nity. With the e-government, it is expected to create information transparency, especially financial information. A transparent system can prevent misuse of the budget, which has a high level of corruption. The survey results at the global level indicate that corruption cases have caused mistrust of the government. This study aims to determine the level of public trust in financial transparency in e government. The research method used was a descriptive method by distributing questionnaires to 200 Bandung residents. The results of the study indicate that financial transparency in e government has an effect on public trust.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"327 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115259326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pendekatan Rasio Fibonacci Dan Fuzzy Logic Sebagai Analisis Teknikal Dalam Menentukan Keputusan Investasi Saham","authors":"Dewi Ratiwi Meiliza, B. Prasojo","doi":"10.21070/jbmp.v5i2.2730","DOIUrl":"https://doi.org/10.21070/jbmp.v5i2.2730","url":null,"abstract":"One form of approach used to analyze stock prices is by applying Fibonacci ratios and Fuzzy Logic analysis. The purpose of this study is (1) to apply the Fibonacci ratio approach to determine stock support and resistance levels in food and beverage sub-sector companies on the IDX, (2) to apply fuzzy logic analysis based on support and resistance levels with the Fibonacci ratio approach to sub company the food and beverage sector on the IDX, (3) to provide investment decision recommendations in the form of linguistic information on stock price movements in the food and beverage sub-sector companies on the IDX. \u0000The research design used in this study is a case study of the price movements of ten shares in the food and beverage sub-sector companies on the Stock Exchange. Researchers used a research design with secondary data. Furthermore, stock price movement data were analyzed using a merging analysis approach with Fibonacci ratios and fuzzy logic analysis with fuzzy systems so that an investment decision recommen- dation was obtained in the form of linguistic information. \u0000Based on the results of the study showed that technical analysis of stock price move- ments using Fibonacci ratios and fuzzy logic analysis can be used properly. Furthermore, the results of this linguistic information can be utilized by investors who do not own shares and who already have shares, but the results of this data analysis are not absolute and must be adjusted to the conditions in their application.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124565750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinants and Consequences of Extended Disclosure under Concentrated Ownership Environment: The Indonesian Evidence","authors":"A. Ghofar","doi":"10.21070/jbmp.v5i2.2735","DOIUrl":"https://doi.org/10.21070/jbmp.v5i2.2735","url":null,"abstract":"This study is aimed at providing evidence in regard with (1) the economic consequences of quality of extended disclosure and (2) the influence of ownership and director char- acteristics on the quality of extended disclosure. Using 260 firm years of the Indonesian firms, this study finds that the increase of disclosure quality is found to have a positive correlation with the increase of share price five (5) days after the announcement date of financial reports and the increase of Return of Assets (ROA). In regard with ownership and director characteristics, this study finds that government ownership and size of board have a positive relationship with disclosure quality; while management and block-holder ownership are not relevant in increasing disclosure quality. It is also found that individual characteristics of director which are independence and financial expertise/background do not have any relationship with the quality of extended disclosure. From the study, it can be concluded that extended disclosure is an effective tool to increase the financial performances of a firm under a concentrated ownership environment such as in Indone- sia. Government and board directors are two players who induce firms to increase trans- parency through voluntarily disclosure.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126944606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Affect Of The Asean China Free Trade Agreement (Acfta) On The SME's Performance","authors":"W. Setiyono, Dewi Andriyani, B. I. Putra","doi":"10.21070/JBMP.V5I1.2043","DOIUrl":"https://doi.org/10.21070/JBMP.V5I1.2043","url":null,"abstract":"This research is aimed to analyze the influence of ASEAN-China Free Trade Agreement (ACFTA) on the financial performance of SMEs in Sidoarjo. The financial performance of SMEs in this study was measured by the level of sales comparation between the period before and after ACFTA. This research applied mix method technique with squids mixed method strategy, especially sequential explanatory strategy. It is a strategy for the researchers to combine the data that was found from one method with the other method. The steps were begun with the researcher collecting the quantitative data by performing different test or Paired samples T-test then continued with collecting the qualitative data by doing library research. The results show that there are significant differences in financial performance; first, it is seen from the sales between before and after ACFTA, and second, it is proven that that the existence of ACFTA significantly affects the sales rate of SMEs.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116057438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Representasi Kehidupan Sosial Ekonomi Pelaku Usaha Mikro Kecil Menengah (UMKM) Dikawasan Objek Wisata Percandian Muaro Jambi-Provinsi Jambi","authors":"A. Putra, H. Basri","doi":"10.21070/jbmp.v5i1.2036","DOIUrl":"https://doi.org/10.21070/jbmp.v5i1.2036","url":null,"abstract":"UMKM are very important to note because UMKM are a driver of national economic development. The important role of UMKM is the most productive sector at the time of the monetary crisis in Indonesia. The development of UMKM is also the most important element for economic development policies to create jobs, equal income, economic growth, alleviate poverty and increase income for the regional economy. This study aims to determine how the socio-economic conditions of UMKM actors in the Tourism Object area of the Muaro Jambi Temple Complex, with descriptive statistical analysis methods, frequency analysis, factor analysis and influence tests to determine the effect of independent variables and dependent variables. the results of this study find out how the socio-economic conditions of Micro, Small and Medium Enterprises in the area of Tourism Object Muaro Jamb ensemble complex, and obtained models and strategies for business development from social capital owned by the community.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126950490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fitriana Fitriana, T. Tahmat, Abang Firdaus, Iskandar Ahmaddien
{"title":"Analysis Of Corporate Actions And Effect On Stock Trading The Indonesia Stock Exchange","authors":"Fitriana Fitriana, T. Tahmat, Abang Firdaus, Iskandar Ahmaddien","doi":"10.21070/JBMP.V5I1.2042","DOIUrl":"https://doi.org/10.21070/JBMP.V5I1.2042","url":null,"abstract":"This study aims to look at the effect of the corporate action against trading on the Stock Exchange be something interesting to do research on five companies that perform corporate actions. Data were analyzed using descriptive methods and comparative analysis of the event study method with a different test two parties. Event windows use 15 days prior to the corporate action and 15 days after the corporate action. Results of research on five companies that perform corporate actions earned actions stock buy-backs, stock-dividend and stock split no significant effect on actual returns after the announcement date. On the trading frequency, action stock-buyback have significant differences, whereas stock dividend and stock-split not. On average trading value, action stock-dividend and stock-buyback not any significant difference, while stock-split showed a significant difference. The study results are not normal events of their return on stock dividends 7 days after the date of announcement of the action stock-split-return normal not occur on days 3 and 4, while on the corporate action buy-back not occur. Stock-dividend while the information content contained in stock-split and buy-back did not show a significant investor reaction.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134133374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Perencanaan Karir Terhadap Komitmen Karir dan Kepuasan Karir melalui Pengembangan Karir sebagai Variabel Intervening","authors":"Rizky Eka Febriansah","doi":"10.21070/jbmp.v5i1.2141","DOIUrl":"https://doi.org/10.21070/jbmp.v5i1.2141","url":null,"abstract":"The idea of empowering human resources to create the best service for customers can be started through employee’s career planning in an organization by using HR practices and policies to develop a variety of mindset, abilities, and competencies with the ultimate goal of acquiring new consumers while maintaining existing customers. This study explores the relationship between career development towards career satisfaction along with career commitment via career development as an intervening variable. The research sample of 37 employees from the Business Service Division of PT Telekomunikasi Indonesia showed that there was a significant relationship amongst career planning along with career satisfaction, career planning along with career commitment, as well as career planning along with career satisfaction through career development.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128994527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Pengaruh Word Of Mouth, Brand Awareness Dan Region Of Origin Terhadap Keputusan Pembelian Di Warung Lesehan Bebek Goreng Asli Gunung Kidul","authors":"Soni Am Mustakim","doi":"10.21070/JBMP.V5I1.1893","DOIUrl":"https://doi.org/10.21070/JBMP.V5I1.1893","url":null,"abstract":"This research do the analyzes afterwords several factors that can affect purchasing decisions in lesehan bebek goreng asli gunung kidul. The research objectives will be achieved from this study: (1) to find out the effect of word of mouth, brand awareness and region of origin partially and simultaneously as well as the most dominant factors on purchasing decisions in lesehan bebek goreng asli gunung kidul. The population in this study were 34.,322 people in Purwomartani village. The sampling technique was done by purposive sampling as many as 100 samples. The analytical method used is multiple linear regression method. The results of the study are as follows: (1) factors consisting of Word of Mouth, Brand Awareness, and Region Of Origin simultaneously have a significant influence on purchasing decisions in lesehan bebek goreng asli gunung kidul, (2) all factors consisting of Word Of Mouth, Brand Awareness, and Region Of Origin partially have a significant influence on purchasing decisions in lesehan bebek goreng asli gunung kidul, (3) factors that have a dominant influence on purchasing decisions in lesehan bebek goreng asli gunung kidul are regions of origin.","PeriodicalId":146484,"journal":{"name":"JBMP (Jurnal Bisnis, Manajemen dan Perbankan)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130319907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}