Journal of Economics, Business, and Accountancy | Ventura最新文献_第6页

SME’s financial literacy: An overview based on demographic aspects 中小企业的财务知识:基于人口统计学方面的概述

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-03-29 DOI: 10.14414/jebav.v20i3.1098

Iramani Iramani, T. Suryani, Lindiawati Lindiawati

引用次数: 3

Customer participation in the creation and implementation of the service for internet banking 客户参与网上银行服务的创建和实施

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-03-29 DOI: 10.14414/jebav.v20i3.763

Ronny

引用次数: 0

The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia 财政分权、制度转型和区域收入对印尼省际收入差距的影响

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-03-28 DOI: 10.14414/JEBAV.V20I2.878

Y. M. Mudayen, Herry Maridjo

{"title":"The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia","authors":"Y. M. Mudayen, Herry Maridjo","doi":"10.14414/JEBAV.V20I2.878","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I2.878","url":null,"abstract":"This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia. This study uses panel data with the number of runs 528 pieces of data that includes 33 provinces in Indonesia period 2000-2015. The data were taken from the Central Bureau of Statistics (BPS) and Bank Indonesia. They were analyzed using a multiple linear regression analysis. The results show that tax revenue sharing fund and natural resources revenue sharing fund impact positive and significant on the income disparity among the provinces in Indonesia, while the general allocation fund, special allocation fund, institutional transformation, and the local revenue do not significantly affect the income disparity among the provinces in Indonesia. Tax and natural resources revenue sharing fund are actually exacerbating the gap of income distribution among regions in Indonesia. The implication of this study is that the government needs to review the allocation mechanism of General Allocation Fund, Special Allocation Fund, Tax Revenue Sharing Fund and Natural Resources Revenue Sharing Fund in order to serve as an instrument of fiscal capacity equalization of each region as well income distribution equalization among regions in Indonesia. The local government needs to continue improving the local revenue through the optimization of local tax revenue, regional retribution, profits of Regional Owned Enterprises, and other legitimate acceptances.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129760592","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: 7

Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia 用伊斯兰增值法衡量伊斯兰银行绩效:印尼伊斯兰银行的伊斯兰企业实施

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-03-28 DOI: 10.14414/JEBAV.V20I3.769

S. Wahyuni, Pujiharto Pujiharto

{"title":"Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia","authors":"S. Wahyuni, Pujiharto Pujiharto","doi":"10.14414/JEBAV.V20I3.769","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I3.769","url":null,"abstract":"This study aims to measure the financial performance of Islamic banking in Indonesia using Shari’ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of Islamic banking using the income statement approach and shari’ate value added approach. The sample of this study is islamic banking, with research period 2010-2015, selected using a purposive sampling. Financial performance used in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). They were analyzed using independent sample t test. The result shows that financial performance of Islamic banking is healty. There are significant differences of financial performance (ROA, ROE, and NPM) of islamic banking measured by means of income statement approach and syari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and syari’ate value added statement approach. The result of this study provide a significant contribution to developing syariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use this ese findings to make policies related to the measurement of Islamic Banking performance.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116316680","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: 3

TERAPI RELAKSASI OTOT PROGRESIF PADA KLIEN ANSIETAS 一种先进的肌肉松弛疗法为ANSIETAS的客户

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/JEBAV.V21I8.1133

S. Wahyuni

引用次数: 0

DESKRIPSI KEMAMPUAN SPASIAL SISWA SMP DITINJAU BERDASARKAN PERBEDAAN GENDER DAN KEMAMPUAN MATEMATIKA 对中学生空间能力的描述是基于性别差异和数学能力的

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/JEBAV.V21I3.1121

Lusiana Prastiwi

{"title":"DESKRIPSI KEMAMPUAN SPASIAL SISWA SMP DITINJAU BERDASARKAN PERBEDAAN GENDER DAN KEMAMPUAN MATEMATIKA","authors":"Lusiana Prastiwi","doi":"10.14414/JEBAV.V21I3.1121","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I3.1121","url":null,"abstract":"Spatial ability is closely related to the learning of geometry, such as helping students in solving geometry problems. This descriptive qualitative research aims to find out the profile of spatial ability of students in solving geometry problems in accordance with spatial ability indicator that has been prepared that is spatial perception, spatial visualization, mental rotation, spatial relation, and spatial orientation reviewed based on gender differences and students with math skills.The subjects of this study were 6 people consisting of 3 men with high, moderate, and low ability level and 3 women with high, moderate and low ability level. The determination of the subject is done by giving a math test. Instrument in the research is a test of math ability, spatial ability test, and interview guidance. Subjects were given spatial ability tests and interviews to obtain data and then analyzed the data collected. Based on the results of the analysis, it is found that high-ability male students and high-ability female students have relatively equal ability. Furthermore for the capable male students having all the spatial abilities. While female students are capable of not having the ability to spatially rotate the mind (mental rotation).","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126492162","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

HUBUNGAN DUKUNGAN SUAMI DENGAN KEIKUTSERTAAN KB JANGKA PANJANGdi BPM Retno Edi S,AMd.Keb SIDOARJO 支持关系与BPM Retno Edi S AMd的持续计划参与关系。真理由

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/JEBAV.V21I13.1127

Elfa Lailatul Izza

引用次数: 0

METODE SELF INSTRUCTIONAL TRAINING UNTUK MENURUNKAN KADAR GULA DARAH PASIEN DM TIPE 2 (Self Instructional Training Methods to Reduce Blood Glucose Levels Type 2 Diabetes Mellitus) METODE自学训练降低2型糖尿病血糖水平的自学训练方法

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/jebav.v21i4.1117

Erni Setiyorini

{"title":"METODE SELF INSTRUCTIONAL TRAINING UNTUK MENURUNKAN KADAR GULA DARAH PASIEN DM TIPE 2 (Self Instructional Training Methods to Reduce Blood Glucose Levels Type 2 Diabetes Mellitus)","authors":"Erni Setiyorini","doi":"10.14414/jebav.v21i4.1117","DOIUrl":"https://doi.org/10.14414/jebav.v21i4.1117","url":null,"abstract":"Abstract: U n controlled b lood glucose levels is a problem that is often found in patients with Diabetes Mellitus. This condition has an impact on the health of the patient as it would appear some macrovascular and microvascular complications. The n umber of patients with DM in Indonesia has increased by year s and only 50% of patients suffering from diabetes who are aware of, and around 30% of them take medication regularly. The purpose of this study was to determine the effect iveness of Self Instructional Training method on blood glucose levels of the patients. The method used pre-experiment al design with purposive sampling technique and 16 respondents as the sample . The m easuring instrument used glucometers to measure blood glucose levels and analyzed with Paired T Test. Based on the results, the entire blood glucose levels before the intervention above 200 mg /dl. After having Self Instructional Training Intervention , the average blood glucose level was 35.75 mg /dl. The h ighest b lood glucose levels was in the post test as 253 mg /dl and the lowest was 197 mg /dl. Based on Paired T Test analysis obtained Self Instructional Training interventions could reduce blood glucose levels of patients with Diabetes Mellitus Type II (p value = 0.000). Diabetes Mellitus patients were expected to be able to apply the SIT method to perform self-care so that the patient's blood glucose levels can be controlled. Patient could do this methods at home and should be supported by their family and health professionals to treat the disease s.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134479722","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

VARIABEL KEPEMIMPINAN DAN LINGKUNGAN KERJA SERTA PENGARUHNYA TERHADAP KINERJA KARYAWAN 领导和工作环境的变量及其对员工绩效的影响

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/JEBAV.V21I10.1137

Rahayu Mardikaningsih

{"title":"VARIABEL KEPEMIMPINAN DAN LINGKUNGAN KERJA SERTA PENGARUHNYA TERHADAP KINERJA KARYAWAN","authors":"Rahayu Mardikaningsih","doi":"10.14414/JEBAV.V21I10.1137","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I10.1137","url":null,"abstract":"This research aims to study the influence of leadership and work environment to performance. The analysis method applied in study the influence of leadership and work environment to performance are descriptive and quantitative analysis by Multiple Linear Regression model. The statistic test was done by t-test and F-test, where firstly did the classic assumption test before did the statistic test. t-test is used to know the influence of independent variable to the dependent variable partially, while the F-test is used to know the influence of independent variable to the dependent variable simultantly. Variables used in this research are leadership and work environment as independent variables, and performance as dependent variable. The result of this research show that, partially leadership and work environment partially influence toward performance. Simultaneously leadership and work environment influence toward performance using the regression equation Y = 0.212 + 0.831X1 + 0.361X2. R Square that shows value 0,715 indicates that 71,5% performance can be determined by the independent variable in this research, meanwhile, the remainder 28,5% detemined by other factors which not include in this research.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132447130","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: 10

Faktor - Faktor Yang Berhubungan Dengan Proses Penyembuhan Luka Post Sectio caesaria 与剖腹产后伤口愈合有关的因素

Journal of Economics, Business, and Accountancy | Ventura Pub Date : 2018-01-29 DOI: 10.14414/JEBAV.V21I10.1122

Ermalynda Sukmawati

引用次数: 1