JRB-Jurnal Riset Bisnis最新文献

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Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi 安排在线学习帮助学生理解会计的贡献
JRB-Jurnal Riset Bisnis Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.13
Luciana Haryono, Arief Fadhilah, Daniel
{"title":"Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi","authors":"Luciana Haryono, Arief Fadhilah, Daniel","doi":"10.35592/JRB.V1I1.13","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.13","url":null,"abstract":"Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McLean model (2003) using Structural Equation Modeling (SEM) processed by STATA version 14. Respondents are the first year students of management undergraduate program, who took the introduction course of accounting. The course was facilitated by WileyPLUS, and online learning resources, as a supplementary materials of introductory accounting textbook, published by John Wiley and Sons. These research found positive relationships between information quality, system quality, service quality and user satisfaction and between user satisfaction and benefits. This paper provides empirical evidence to support that online learning effectively help students to study accounting better. Online learning providers need to improve the quality of the system and provide up to date information. Lecturers should be improve their contribution to assist students in using online learning.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123329118","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}
引用次数: 0
Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45 测试现金流信息的内容和股票回报率会计收益:LQ45公司的研究
JRB-Jurnal Riset Bisnis Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.12
Samsul Hadi, Syahril Djaddang, Suyanto
{"title":"Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45","authors":"Samsul Hadi, Syahril Djaddang, Suyanto","doi":"10.35592/JRB.V1I1.12","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.12","url":null,"abstract":"This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conducted on 15 companies listed in the LQ45 index in the Indonesia Stock Exchange (BEI). Observations were made for 4 years from 2011 to 2014. Data were analyzed using data panel analysis. The results show that operating cash flow and financing cash flow significantly influence stock returns. This means any increase in operating cash flow and in expenditures for financing activities followed by an increase in stock returns. Accounting earnings and cash flows have no significant effect on stock returns, since the accounting information and investment cash flows of the sample companies do not contain relevant information and market anomalies occur due to investor failure to understand accrual information, cash flow, market risk and conservatism.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126315349","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}
引用次数: 1
Analisis Perbandingan Kinerja Keuangan Bank Umum BUMN Dan Bank Umum Swasta Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2015 分析比较国有企业公共银行和私营企业在2011年至2015年上市的金融业绩
JRB-Jurnal Riset Bisnis Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.7
Hotman Fredy, Yetty Murni, Muhidin
{"title":"Analisis Perbandingan Kinerja Keuangan Bank Umum BUMN Dan Bank Umum Swasta Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2015","authors":"Hotman Fredy, Yetty Murni, Muhidin","doi":"10.35592/JRB.V1I1.7","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.7","url":null,"abstract":"The purpose of this research is to determine whether there are significant differences in the CAR, NPL, ROA, ROE, NIM, BOPO, and LDR between government bank compared to private banks in Indonesia Stock Exchange (IDX) the periode of 2011-2015. Method of sample selection was done by purposive sampling, the samples obtained from government banks such as BNI, BRI, BTN, and Mandiri bank, while from private banks such as BCA, CIMB Niaga, Danamon, and Permata bank. Data analysis methods is hypothesis testing using two different test mean (paired sample t-test) and wilcoxon signed rank test. The results showed that the financial performance of the ratio for CAR, NPL, ROA, NIM, BOPO, and LDR there is no significant difference between the government banks and private bank. While the financial performance of the ROE ratio there are significant differences between the government banks and private banks","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121972960","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}
引用次数: 1
Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah 对伊斯兰教法银行实施和监督伊斯兰教法合规的有效性和审查进行分析
JRB-Jurnal Riset Bisnis Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.8
Evony Silvino Violita, Gustining Handarbeni
{"title":"Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah","authors":"Evony Silvino Violita, Gustining Handarbeni","doi":"10.35592/JRB.V1I1.8","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.8","url":null,"abstract":"This study aims to analyze the implementation procedures and supervision of Sharia compliance conducted by the Sharia Supervisory Board (DPS) as well as its relationship with the internal role of the bank and the review of sharia audit over the implementation process. The method used in this research is the interview with the PT Bank Syariah Z. From the results of this study found that DPS has an important role in monitoring the implementation and supervision of Shariah compliance conducted with the control of preventive (ex-ante) and curative (ex-post ). There is a risk in the implementation of DPS working procedures where the work of DPS is assisted by the Sharia Compliance Officer who also has a position as an internal bank employee that can reduce the independence of the sharia audit process by DPS. The results of this study have implications on the need for regulators to review and build a system of supervision of sharia where the process of supervision can be more effective by not causing a significant increase in cost so as not to reduce the competitiveness of sharia banking in Indonesia.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125330596","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}
引用次数: 4
Membangun Keinovasian UMKM Melalui Peningkatan Peran Orientasi Pasar, Kompetensi SDM Dan Organisasi Pembelajaran 通过增加市场导向、人力资源能力和学习组织来建立UMKM的Keinovasian
JRB-Jurnal Riset Bisnis Pub Date : 2019-05-07 DOI: 10.35592/JRB.V1I1.3
Dewi Kurniawati, Sri Widyastuti, Laili Savitri Noor
{"title":"Membangun Keinovasian UMKM Melalui Peningkatan Peran Orientasi Pasar, Kompetensi SDM Dan Organisasi Pembelajaran","authors":"Dewi Kurniawati, Sri Widyastuti, Laili Savitri Noor","doi":"10.35592/JRB.V1I1.3","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.3","url":null,"abstract":"The purpose of this study is to find empirical evidence about the effect of market orientation variables, human resource competencies, and learning organizations of SMES business in Depok City on SMES innovation. This research was conducted on 100 respondents from SMES business in Depok. This research uses quantitative approach and data processing using SPSS. The results of this study indicate a significant influence of market orientation, human resource competence, and learning organizations on the innovation of SMES. These three variables simultaneously affect the innovation of SMES in Depok City. The competence of Human Resources and Learning Organization are more influencing SMES business to innovate their products compared to market orientation variable.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115594538","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}
引用次数: 0
Sebuah Sintesisi Pada Literatur: Strategi Intervensi Pemasaran Hijau Menuju Pembangunan Berkelanjutan (A Synthesis of Literature: A Green Marketing Intervention Strategy towards Sustainable Development)
JRB-Jurnal Riset Bisnis Pub Date : 2019-04-04 DOI: 10.35592/JRB.V2I2.401
Sri Widyastuti
{"title":"Sebuah Sintesisi Pada Literatur: Strategi Intervensi Pemasaran Hijau Menuju Pembangunan Berkelanjutan (A Synthesis of Literature: A Green Marketing Intervention Strategy towards Sustainable Development)","authors":"Sri Widyastuti","doi":"10.35592/JRB.V2I2.401","DOIUrl":"https://doi.org/10.35592/JRB.V2I2.401","url":null,"abstract":"This paper describes the literature on green marketing intervention strategies in the framework of sustainable development with an emphasis on green marketing intervention strategies on the environmental problems facing the world today. The Sustainable Development Goals (SDGs) at the historic United Nations (UN) Summit has been officially enacted. For the next fifteen years, with this new universal target valid for all, the country will mobilize efforts to end all forms of poverty, fight inequality and overcome climate change. This study explains that both individuals and organizations can benefit from environmentally friendly marketing strategies. Public concerns over environmental damage in recent years have made marketers recognize the needs and marketing value of environmentally friendly. Attention to these conditions has changed the paradigm of the views of companies, marketers, and consumers to contribute to change towards goodness for nature itself. In today’s competitive business environment, profit-oriented and socially responsible companies have begun to adopt the concept of green marketing and address environmental issues as a source of competitive advantage. The disadvantages and future of green marketing interventions are also important reviews for future researchers. Thus at the same time can protect the environment to achieve sustainable development.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122064331","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}
引用次数: 1
Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate) 企业价值的破产率和企业的特征(模型:Springate方法)
JRB-Jurnal Riset Bisnis Pub Date : 2018-10-26 DOI: 10.35592/JRB.V2I1.257
Tri Astuti
{"title":"Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate)","authors":"Tri Astuti","doi":"10.35592/JRB.V2I1.257","DOIUrl":"https://doi.org/10.35592/JRB.V2I1.257","url":null,"abstract":"This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115540036","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}
引用次数: 1
Pengaruh Seleksi, Pelatihan Terhadap Kompetensi Serta Dampaknya Pada Kinerja Karyawan 选拔对能力的影响、培训对员工表现的影响
JRB-Jurnal Riset Bisnis Pub Date : 2018-06-09 DOI: 10.35592/JRB.V1I2.237
Dessi Setiyawan
{"title":"Pengaruh Seleksi, Pelatihan Terhadap Kompetensi Serta Dampaknya Pada Kinerja Karyawan","authors":"Dessi Setiyawan","doi":"10.35592/JRB.V1I2.237","DOIUrl":"https://doi.org/10.35592/JRB.V1I2.237","url":null,"abstract":"Background of this writing is whether there is influence of human resource competence in PT Sunthi Sepuri who have implemented ISO 9001: 2008 with the quality of employee performance. The organization's environment faces dramatic and spectacular changes. Environmental change is a challenge for businesses to reorganize business, structure, and direction of work. Increased growth is identical to the complexity of the work. Company in anticipating change, implementing strategy of orientation of MSDM and competence, training. For employees themselves require skill / skill adaptation / adaptation. The fact that happened to the company PT Sunthi Sepuri is competence and training is not as expected of the employees. Who has applied ISO 9001: 2008 In this research is to know the extent of competence and training applied by the company and how the effect on employee performance. So the purpose of this research is the influence after PT Sunthi Sepuri implement ISO 9001: 2008 on employee performance.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114747406","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}
引用次数: 0
Dampak Krisis Sub-Prime Mortgage Terhadap Ekonomi Makro Dan Pasar Modal di Indonesia 次级抵押贷款危机对宏观经济和资本市场的影响
JRB-Jurnal Riset Bisnis Pub Date : 2017-12-05 DOI: 10.35592/JRB.V1I1.4
H. Umar
{"title":"Dampak Krisis Sub-Prime Mortgage Terhadap Ekonomi Makro Dan Pasar Modal di Indonesia","authors":"H. Umar","doi":"10.35592/JRB.V1I1.4","DOIUrl":"https://doi.org/10.35592/JRB.V1I1.4","url":null,"abstract":"The research aimed to find the relationship among customer price index, exchange rate, the world price of oil and mining sector index as a result of the subprime mortgage crisis, and to determine the impact of the sub-prime mortgage crisis on the relationship among macro economic variables. The data used in the period January 2000 to April 2013. The analytical tool used are the Vector Autoregression (VAR), impulse response function (IRF) and variance decomposition (VD). This study found that 1) there is a relationship among customer price index, exchange rate, the world price of oil and mining sector index, but no cointergation among them, 2) there is an impact of sub-prime mortgage crisis on relationship among macro economic variables examined.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125013312","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}
引用次数: 0
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