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Jurnal Ilmiah Ekonomi Bisnis
Published by Universitas Gunadarma
ISSN : 0853862X     EISSN : 20898002     DOI : http://dx.doi.org/10.35760/eb.
Jurnal ini diterbitkan secara berkala tiga kali dalam setahun, April, Agustus, dan Desember. Jurnal memuat artikel ilmiah hasil penelitian tentang ekonomi dan bisnis yang meliputi manajemen, akuntansi, perbankan, asuransi, pemasaran, dan koperasi yang ditulis dalam bahasa Indonesia maupun bahasa Inggris. Jurnal ini diterbitkan oleh Bagian Publikasi Universitas Gunadarma.
Articles 282 Documents
ANALISIS PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA KARYAWAN PADA PT. FEDERAL INTERNATIONAL FINANCE Mandarizal, Praseptio; Gisijanto, Hantoro Arief
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 3 (2016)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Diversity dan Employee Support terhadap kinerja karyawan PT. Federal International Finance. Karyawan merupakan aset sebagai faktor produksi bagi perusahaan sebagai penggerak bagi setiap kegiatan yang ada dalam suatu perusahaan dan keberadaannya sangat menentukan dinamisasi serta mobilisasi perusahaan. Oleh karena itu perusahaan harus selalu berusaha meningkatkan kepedulian terhadap kualitas sumber daya manusianya agar dapat menjalankan aktivitas kerjanya dengan maksimal. Penelitian ini membahas ada atau tidaknya pengaruh secara simultan variabel keanekaragaman dan dukungan karyawan terhadap kinerja karyawan Fifgroup. Pengaruh yang paling dominan antara keanekaragaman dan dukungan karyawan terhadap kinerja karyawan FIFgroup. Objek penelitian ini adalah karyawan tetap PT. Federal International Finance. Sampel dalam penelitian ini adalah 80 responden. Jenis data yang digunakan adalah data primer dengan metode pengumpulan data kuesioner. Analisis yang digunakan dalam penelitan ini meliputi Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis regresi linear berganda untuk menguji dan membuktikan hipotesis penelitian ini. Hasil penelitian menunjukan Employee Support tidak berpengaruh secara parsial terhadap kinerja karyawan. Sedangkan Diversity berpengaruh secara simultan terhadap kinerja karyawan.  Kata Kunci : Diversity, Employee Support, Kinerja Karyawan
EFFECT OF FINANCIAL PERFORMANCE ON COMPANY’S VALUE MODERATED BY DIVIDEND POLICY (CASE STUDY: INSURANCE COMPANY AND BANKING COMPANY THAT LISTED IN INDONESIA STOCK EXCHANGE) Pascareno, Benyamin Eliezer
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 1 (2016)
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Company?s value provides a maximum wealth to shareholders when the stock prices rise. The higher the stock price of a company, the higher the wealth of the shareholders. Company?s value is shown by the company?s ability to pay dividends. The amount of dividends may affect the stock price. The company?s ability to pay the dividends is closely related to the company?s ability to make a profit. This study aimed to analyze the effect of liquidity, leverage, profitability on company?s value. In addition, it also aimed to analyze the moderating effect of company?s performance by dividend policy on company?s value. Eighteen companies that listed in Indonesia Stock Exchange during the period 2010-2013, consist of insurance and banking companies, were selected as samples of study. Research variables which included company?s value (Tobin?s Q), liquidity (cash ratio), leverage (debt to equity ratio), profitability (return on equity) and dividend policy (dividend payout ratio) were estimated using standard formulas  from related data available in company?s financial reports and Yahoo Finance website. Data were analyzed using moderating regression analysis. Results of the study showed that liquidity, leverage and profitability partially and simultaneously do not affect the company?s value. Also, after moderated by dividend policy, liquidity, leverage and profitability still do not affect company?s value simultaneously and partially. Keywords: company?s value, company?s performance, dividend policy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jayanti, Lutfia Dwi; Binastuti, Sugiharti
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 3 (2017)
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Abstract

 Perkembangan sains, teknologi dan informasi mendorong perusahaan untuk beralih dari bisnis berbasis tenaga kerja ke bisnis berbasis pengetahuan. Oleh karena itu, perusahaan mengoptimalkan modal intelektualnya untuk menciptakan nilai tambah perusahaan agar dapat bersaing dalam bisnis yang kompetitif. Penelitian ini memiliki objek utama untuk mengetahui pengaruh intellectual capital terhadap nilai kinerja keuangan perusahaan sebagai variabel intervening. Variabel bebas yang digunakan adalah komponen modal intelektual, yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Value Added (STVA). Variabel dependen dalam penelitian ini adalah nilai perusahaan diukur dengan menggunakan Tobin's Q, sedangkan kinerja keuangan digunakan sebagai variabel intervening diukur dengan return on asset (ROA). Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2010-2014. Data dikumpulkan dengan menggunakan metode purposive sampling, sehingga terdapat 24 perusahaan terpilih sebagai sampel dalam penelitian ini. Analisis data yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian menunjukkan bahwa VACA dan STVA berpengaruh terhadap ROA, sedangkan VAHU tidak berpengaruh, VACA dan VAHU berpengaruh terhadap nilai perusahaan, sedangkan STVA tidak berpengaruh, ROA berpengaruh terhadap nilai perusahaan, ROA berhasil memediasi hubungan antara STVA dan nilai perusahaan, sedangkan ROA tidak berhasil memediasi hubungan antara VACA dan VAHU. Kata Kunci : Modal Intelektual, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Value Added (STVA).  Return On Assets (ROA), Tobin's Q, dan analisis jalur
IMPLEMENTATION OF IJARAH ACCOUNTING IN PT. BANK SYARIAH MANDIRI Putri, Meita; Subaweh, Imam
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2018.v23i1.1814

Abstract

The development of Islamic banking is fast and increased in the ability to survive in the economic crisis compared to conventional banks create public confidence. In addition to avoid interest, Islamic banking offers a wide range of financial products as well that can be enjoyed by customers. This study focuses on one of the Islamic banks' product namely ijarah. PT. Bank Syariah Mandiri is chosen to be the object of the study. The study investigated three aspects namely procedures, recording and reporting of ijarah transactions in PT. Bank Syariah Mandiri. Ijarah financing procedures in PT. Bank Syariah Mandiri had been properly operated by some prior analysis to the disbursement of funds from the bank.  For the Ijarah transaction report, PT. Bank Syariah Mandiri has been noted several reports, for instance, the balance sheet, income statement, cash flow statement and reconciliation report income and profit-sharing statement. While for Ijarah transaction recorded in the financial statements are in line with SFAS Number107.
OVERREACTION ANOMALY DI PASAR MODAL INDONESIA (STUDI PADA SAHAM-SAHAM LQ-45 TAHUN 2014-2018) Hadimas, Herly
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2019.v24i1.1857

Abstract

This study aims to analyze whether market overreaction symptoms occur in Indonesia Stock Exchange, specifically on the LQ-45 Index from 2014 to 2018. This research was separated over 6 and 12 months. The sample was consistent stocks of LQ-45 index companies period 2014 to 2018, it is determined by purposive sampling method. Stocks were classified into two portfolios based on the value of Cumulative Abnormal Return (CAR). Winner portfolio was 3 stocks with the highest value of CAR, and loser portofolio was 3 stocks with the lowest value of CAR. Market overreaction is measured by Average Cumulative Abnormal Return (ACAR) loser portfolio outperformed of winner portfolio ACAR. As a result, the research found that overreaction indications were evidence, but no significance statistically. The result absence of market overreaction symptoms on the Indonesia Stock Exchange showed that the contrarian investment strategy was inappropriate to use, especially on LQ-45 index stocks.
FACTORS AFFECTING ECONOMIC PERFORMANCE THROUGH PARTICIPATION OF ZAKAT RECIPIENT IN DEVELOPING BUSINESS Estiningsih, Estiningsih; Sundari, Sundari
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2019.v24i3.2237

Abstract

Community empowerment is a form of development which directly involves the community. In community empowerment program, the position of the community is as program consumer but as program producer instead. Community empowerment aims to achieve community independence and welfare. Zakat is a subsystem which can support community empowerment program. It?s consistent with the objective of zakat, which is material and spiritual wellbeing. To encourage the success of the program, there should be support from various parties, including companion and social capital supports.The purpose of the present study was determining the direct effects of companion and social capital on participant of zakat recipient and its impact of economic performance of zakat-receiving micro businessman. The present study used primary data by involving 72 zakat-receiving micro businesspeople (mustahik businesspeople) in Wonosari Sub-district, Gunung Kidul Regency, Special Region of Yogyakarta. The research instrument was questionnaire with likert-5 scale which has high reliability and validity based on Cronbah Alpha and Kaiser-Meyer-Olkin values. The empirical model was analyzed using Structural Equation Modeling (SEM).The result of hypothesis test shows that companion and social capital affected the participation of zakat recipient, and the participation of zakat recipient affected the economic performance of zakat-receiving micro businessman.
ANALISIS FUNDAMENTAL DAN PENGARUHNYA TERHADAP RETURN SAHAM PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2011-2014 Muhadiyah, Aisyah; Amperaningrum, Izzati
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 1 (2017)
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Investasi dalam bentuk saham memerlukan pertimbangan matang karena adanya unsur ketidakpastian mengenai return yang diharapkan dan risiko yang ditanggung investor. Tujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh faktor fundamental Current Ratio (CR), Price Earning Ratio (PER), Net Profit Margin (NPM), dan Earning Per Share (EPS)) terhadap return saham perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia periode tahun 2011-2014. Data yang diperlukan dalam penelitian ini adalah data sekunder tahunan, yang diambil dari Indonesian Stock Exchange (IDX) 2011-2014 dengan 28 perusahaan sampel. Teknik sampling yang digunakan adalah purposive sampling. Pengujian data menggunakan uji asumsi klasik dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial hanya Price Earning Ratio (PER) yang berpengaruh signifikan terhadap return saham, dan Current Ratio (CR), Net Profit Margin (NPM), dan Earning Per Share (EPS) tidak berpengaruh signifikan terhadap return saham. Current Ratio (CR), Price Earning Ratio (PER), Net Profit Margin (NPM), dan Earning Per Share (EPS) secara bersama-sama (simultan) berpengaruh signifikan terhadap return saham. Price Earning Ratio adalah variabel yang paling dominan pengaruhnya terhadap return saham pada perusahaan indeks LQ-45 di Bursa Efek Indonesia. Kata kunci:      analisis fundamental, current ratio, earning per share, net profit margin, price earning ratio, return saham.
THE IMPACT OF MUTUAL FUND PERFORMANCE ON MUTUAL FUND MARKET VALUE WITH INTERNET FINANCIAL REPORTING (IFR) AS INTERVENING VARIABLE Joanna, Amanda Dwiluthfia
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 2 (2017)
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Every investor would expect a big profit from their investments. However, big profit from the investment must be accompanied by the greater risk. In determining the choice of investment in mutual fund, investor must make an assessment of its performance despite there is no certainty that a good fund performance will equal past performance of mutual funds in the future. This research aims to analyze the effect of mutual fund performance on the Internet Financial Reporting (IFR) and its market value. This research used all sharia equity mutual funds that active in 2014 as the sample. The sampling technique used is purposive sampling and get 14 mutual funds as samples. Data analysis is performed by using path analysis which is a straightforward extension of multiple regressions and Kendall of concordance test first. The result shows that the three methods of assessment fund performance is aligned and has an impact on mutual fund market value. The better the performance of a mutual fund tend to improve financial reporting conducted by the investment manager delivered to investors and potential investors, the market value of mutual funds will be higher and this will trigger potential investors to invest their funds into mutual funds and will be profitable. Keywords: IFR, Internet Financial Reporting, Mutual Funds,Mutual Fund Market Value, Mutual Fund Performance.
ANALISIS HASIL DAN RISIKO PORTOFOLIO OPTIMAL SAHAM PERBANKAN DI BURSA EFEK INDONESIA Hidayah, Nurul; Sawitri, Peni
Jurnal Ilmiah Ekonomi Bisnis Vol 21, No 2 (2016)
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Penelitian ini bertujuan untuk mengetahui saham-saham yang membentuk portofolio optimal dari saham-saham perusahaan perbankan dengan model indeks tunggal, proporsi pada masing-masing saham yang membentuk portofolio optimal serta return ekspektasi dan risiko portofolio pada saham-saham yang optimal.  Metode yang digunakan adalah model indeks tunggal.  Hasil penelitian menunjukkan pada periode Januari 2009 ? Desember 2014 di peroleh 8 saham yang memenuhi kriteria untuk membentuk portofolio optimal dengan menggunakan model indeks tunggal, yaitu MCOR (Bank Windu Kentjana International Tbk.) dengan proporsi 16,73%, SDRA (Bank Himpunan Saudara 1906 Tbk.) dengan proporsi 17,88%, BTPN (Bank Tabungan Pensiunan Nasional Tbk.) dengan proporsi 17,33%, BABP (Bank MNC Internasional Tbk.) dengan proporsi 3,61%, BBNI (Bank Negara Indonesia (Persero) Tbk.) dengan proporsi 24,47%, BBCA (Bank Central Asia Tbk.) dengan proporsi 17,4%, NISP (Bank NISP OCBC Tbk.) dengan proporsi 2,09%  dan BMRI (Bank Mandiri (Persero) Tbk.) dengan proporsi 0,46%.  Portofolio yang optimal tersebut menghasilkan tingkat pengembalian sebesar 4,47% per bulan dan risiko yang harus dihadapi dari hasil berinvestasi pada portofolio optimal tersebut adalah sebesar 14,62%. Kata Kunci:  Portofolio optimal, Model Indeks Tunggal, Saham Perbankan
METHODOLOGICAL APPROACH IN ESTIMATING THE DEMAND FOR RECREATIONAL SITES FoEh, John E. H. J.
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2018.v23i1.1809

Abstract

Basically, there are two main problems faced in the recreation location especially in outdoor. One side, the rate of visiting some tourism objects is still low until now. It raises an assumption that recreation location doesn?t create any opportunity in regional and domestic economy. On the other hand, undervalue of recreation services, based on the willingness to pay caused a very low attractiveness of investment in tourism objects. To solve these problems, one should be able to predict the number of recreation location demand, so that a good planning and development could be implemented in this estimated area. One of the very common methods to calculate this demand is to use the travel cost methods. Many independent variable could be implemented in a multiple linear regression model, depends on the objective of the research. Somehow, a valid data is necessary in the application of statistical and quantitative analysis. Experiences showed a significant result of analysis using this travel cost methods.

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