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Weny Putri
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weny_putri@ukmc.ac.id
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JKB@ukmc.ac.id
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INDONESIA
Jurnal Keuangan dan Bisnis
ISSN : 16938224     EISSN : 25801236     DOI : http://dx.doi.org/10.32524/jkb
Core Subject : Economy, Education,
This journal publishes current concept and research papers on Finance, Business, Accounting, Economics, Management, and Education.
Arjuna Subject : -
Articles 147 Documents
Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014 Oktavia, Hefi Dwi; Suryaningrum, Diah Hari
Jurnal Keuangan dan Bisnis Vol 16 No 1 (2018): Jurnal Keuangan dan Bisnis Edisi Maret 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.458 KB) | DOI: 10.32524/jkb.v16i1.368

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors’ opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors’ opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
Pengaruh Dimensi Kualitas Layanan Terhadap Citra Destinasi dan Loyalitas Wisatawan di Pulau Banda Aunalal, Zany Irayati
Jurnal Keuangan dan Bisnis Vol 15 No 1 (2017): Jurnal Keuangan dan Bisnis Edisi Maret 2017
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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Abstract

Maluku Province as one of the archipelagic provinces, has nature characteristics that are very different and unique, especially in terms of marine tourism and culture. Banda Islands is one of the many tourist areas visited by local, domestic and international tourists. The phenomenon of tourism in Maluku gradually has two components measure of the essence (indicator) of tourism problems and still become the standard of achieving the tourism success of a region, namely the number of visits and length of stay. Both of these elements are strongly influenced by the availability of tourist means and perceptions about a destination. This study aims to examine the perception of tourists through service quality dimensions (Assurance, Responsiveness, Tanggible Facilities, Reliability and Empathy) on the destination image and tourist loyalty in the Banda Islands of Maluku Province. The method used in this research is quantitative method. The survey was conducted through a questionnaire using a Likert scale with 5 alternative answers to obtain primary data. Total respondents were eligible for a sample of 372 tourists. Data analysis using SEM Partial Least Square (PLS) method with SmartPLS version 3.0 software. This study found that the tanggible facilities, responsiveness and empathy of the service quality dimensions are positively and significantly affect to destination image. On the ather side, reliability and assurance do not have a significant effect on the destination image. In addition, the destination image positively and significantly affects to tourist loyalty.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN PRESTASI KERJA Lewaru, Trisna Sary
Jurnal Keuangan dan Bisnis Vol 12 No 1 (2014): Jurnal Keuangan dan Bisnis Edisi Maret 2014
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.285 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansipertanggungjawaban dalam penilaian prestasi kerja. Sampel dalam penelitian iniadalah manajer pusat–pusat pertanggungjawaban dan pegawai bagian pusat biaya.Sedangkan teknik pengambilan sampel menggunakan purposive sampling dengankriteria sebagai berikut: a) Manajer atau pegawai yang telah berpengalaman/ telahlama bekerja, minimal 2 tahun untuk mengukur kinerjanya, b) Pegawai yangmenangani langsung bagian pusat biaya untuk mengetahui pengendalian aktivitasorganisasi. Selain itu, Penelitian ini menggunakan teknik pengambilan datadengan menggunakan kuesioner. Data yang berhasil dikumpulkan berjumlah 34kuesioner yang diolah dan dianalisis dengan menggunakan teknik analisis regresilinear sederhana. Hasi dari penelitian menunjukkan bahwa akuntansipertanggungjawaban berpengaruh secara signifikan terhadap penilaian prestasikerja yang menandakan bahwa semakin baik penerapan akuntansipertanggungjawaban pada perusahaan maka akan memudahkan manajer untukmenilai prestasi kerja dalam perusahaan sehingga tujuan perusahaan dapattercapai.
Penggalian Dan Internalisasi Core Values Champion Pada Proses Pembelajaran Manajemen Sumber Daya Manusia Murti, Rina; Setiawan, Heri
Jurnal Keuangan dan Bisnis Vol 16 No 2 (2018): Jurnal Keuangan dan Bisnis Edisi Oktober 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.13 KB) | DOI: 10.32524/jkb.v16i2.409

Abstract

This study aims to obtain concrete examples of learning outcomes based on the internalization of the synergy between the core values of CHAMPION Catholic University of Musi Charitas and the KKNI subject in Human Resource Management (HRM) in the Management Study Program. CHAMPION's core values are Charity, Humanity, Altruism, Managing-capacity, Persistence, Integrity, Open-minded, and Novelty. Internalizing the core values of CHAMPION in the semester learning plan for HRM courses will provide a characteristic that distinguishes them from other universities. The application of HRM which is synergized with the core values of CHAMPION is very possible to produce management of human resources from the teaching and learning process that is systemic, holistic, interdisciplinary and participatory. Based on the results of the study, it has an impact on learning outcomes; attitudes and values were 29.58%, general skills were 14.79%, special skills 33.80%, and mastery of knowledge was 21.83%. Three very interesting learning methods are; Student centered learning was 39.47%, group interaction / discussion was 32.89%, and 27.63% based projects. Learning experience; the task is 29%, composing papers is 27%, practicing is 20%, surveys or visits are 16%, and comparative studies are 8%. Assessment criteria / rubric; Assignment tests as courses, projects, portfolios are 35.9%, written tests are 30.9%, 16.9% performance tests, 7% observation tests, and 2.8% participation tests. Based on the data above, a Semester Learning Plan is designed for Human Resource Management based on CHAMPION core values.
Efektifitas Komunikasi Pemasaran Pada Usaha Mikro, Kecil dan Menengah Bidang Kuliner Di Surabaya Rahmawati, Veronica; Sulistyo, Andy Pratama
Jurnal Keuangan dan Bisnis Vol 17 No 1 (2019): Jurnal Keuangan dan Bisnis Edisi Maret Volume 17 Nomor 1 2019
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.065 KB) | DOI: 10.32524/jkb.v17i1.459

Abstract

Dari tahun ke tahun jumlah usaha mikro kecil dan menengah di Indonesia semakin meningkat, peningkatan ini dibarengi dengan semakin meningkatkan kesadaran berwirausaha di Indonesai. Mulai dari orang-orang muda hinga pensiunan mulai menekuni pekerjaan menjadi pengusaha UMKM. Peningkatan jumlah usaha kecil mikro dan menengah di Indonesia ini, membawa dampak positif bagi kondisi perekonomian di Indonesia, diantaranya membuka peluang kerja bagi masyarakat di sekitar lokasi UMKM, dengan begitu melalui UMKM masyarkata mampu menggerakan roda perekonomian keluarga hingga berdampak bagi penompang perekonomian Indonesia. Meningkatnya jumlah UMKM tentu saja membawa dampak persaingan bisnis semakin ketat, masing  sarana komunikasi pemasaran yang tepat menjadi tantangan tersendiri sehingga komunikasi pemasaran yang dilakukan UMKM effektif. Penelitian ini menggunakan pendekatan kuantitaif yang dilakukan untuk mengetahui penaruh dari Marketing Communication Objective dan Communication Channel terhadap Marketing Communication Effectiveness. Populasi dalam penelitian ini adalah pelaku usaha mikro kecil dan menengah di Surabaya, dengan mengambil sampel pelaku UMKM dibidang kuliner di Surabaya sebanyak 136 responden UMKM di Surabaya yang diambil melalui teknik purposive sampling yang diolah menggunakan teknik regresi berganda dengan aplikasi SPSS. Temuan dari penelitian ini adalah terdapat pengaruh positif antara Marketing Communication Objective terhadap Marketing Communication Effectiveness begitu juga terdapat pengaruh positif antara Communication Channel terhadap Marketing Communication Effectiveness.
Pengaruh Pengetahuan Keuangan dan Sikap Keuangan terhadap Keputusan Menabung pada Produk Tabungan di Perbankan Deyola, Yogha
Jurnal Keuangan dan Bisnis Vol 12 No 2 (2014): Jurnal Keuangan dan Bisnis Edisi Oktober 2014
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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Abstract

False mindset that the habit of saving only exists if the individual has residualincome or savings must be in large number made students had less interest onsaving decision. This research aimed to describe the financial knowledge,financial attitude, and saving decision as well as to determine the influence offinancial knowledge and financial attitude on saving decision. The independentvariables used in this research were the financial knowledge and financialattitude while saving decision was the dependent variable. The data used in thisresearch was primary data using questionnaires. Samples of this research were77 students of Management Study Program Faculty of Economics and BusinessEducation, Universitas Pendidikan Indonesia that were taken by randomsampling technique from 329 students as population. Testing was conducted usingthe F test and t test. The research result based on the significance test showed thatthere was no influence of financial knowledge and financial attitude on savingdecision. While based on the direction of the regression coefficient significancetest, there was influence of financial knowledge on saving decision, and therewas no influence financial attitude on saving decision.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Ukuran Perusahaan, Risiko, dan Pengungkapan Media sebagai Variabel Pengendali pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Tahun 2011-2014 Putri, Weny
Jurnal Keuangan dan Bisnis Vol 15 No 1 (2017): Jurnal Keuangan dan Bisnis Edisi Maret 2017
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.538 KB)

Abstract

This research aims to examine the effect of corporate social responsibility disclosure according to Global Reporting Initiative  G4 (GRI) guidelines in certain period on corporate financial performance which was measured by Return on Assets (ROA) in the future period. This research also involved 3 (three) control variables namely firm size, risk, and media exposure to control the link of CSR disclosure effect toward corporate financial performance. The research method implemented uses time lag analysis or autoregressive dynamic distributed lag with 83 samples of listed manufacturing firms in Indonesia Stock Exchange from 2011 until 2014. The results implied that beside at the same periode, previous CSR disclosure also have a positively and signidicantly affects the corporate financial performance which measured by ROA in the future period
Pengaruh Promosi Penjualan terhadap Keputusan Pembelian Konsumen di Indomaret Palembang Repi, Andreas Marthen
Jurnal Keuangan dan Bisnis Vol 11 No 2 (2013): Jurnal Keuangan dan Bisnis Edisi Oktober 2013
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

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Abstract

Sales promotion is basically aimed sale quickly. In addition sales promotion will often make the customer do repeated purchases. This study uses a quantitative approach, and type of research is explanation which is a survey using a questionnaire as a research instrument. With a data retrieval technique using non-probability sampling with purposive sampling. This study uses a simple linear regression model using 95 respondents who are making purchasing decisions in Indomaret. The results showed that 22% purchase decision variable can be explained by the independent variable sales promotion. While the rest of 78% influenced by other factors.
PENGARUH PENDAPATAN DAERAH DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT KABUPATEN/KOTA PROVINSI LAMPUNG Kasmi, Kasmi
Jurnal Keuangan dan Bisnis Vol 15 No 2 (2017): Jurnal Keuangan dan Bisnis Edisi Oktober 2017
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (833.244 KB)

Abstract

Pendapatan Daerah merupakan salah satu faktor yang penting dalam pelaksanaan roda pemerintahan dan menjadi salah satu tolak ukur penting dalam pelaksanaan otonomi daerah. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang beberapa hal. Pertama,  menguji secara empiris Pendapatan Daerah dan Kinerja Keuangan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Provinsi Lampung. Kedua, menguji secara empiris Pendapatan Daerah dan Kinerja Pendapatan terhadap Kesejahteraan Masyarakat di Kabupaten/Kota Provinsi Lampung. Data yang digunakan adalah kabupaten/Kota di Provinsi Lampung. Dengan menggunakan metode Panel Data fixed method diperoleh hasil yaitu terdapat pengaruh yang signifikan antara pendapatan daerah dan kinerja keuangan terhadap pertumbuhan Ekonomi dan Kesejahteraan Masyarakat. Meskipun seluruh variabel pendapatan daerah berpengaruh namun restribusi daerah tidak berpengaruh secara signifikan terhadap Kesejahteraan Masyarakat di kabupaten/Kota Provinsi Lampung.   Kata Kunci: Pertumbuhan Ekonomi, Kesejahteraan Masyarakat, Pendapatan Daerah
Perbedaan Persepsi Mahasiswa Program Studi Akuntansi dan Manajemen Terhadap Kualitas Layanan Jasa Pendidikan Di Universitas Katolik Musi Charitas Palembang Tyra, Maria Josephine; Sarjono, Andreas
Jurnal Keuangan dan Bisnis Vol 16 No 1 (2018): Jurnal Keuangan dan Bisnis Edisi Maret 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.651 KB) | DOI: 10.32524/jkb.v16i1.362

Abstract

The research entitled "Perceptions Differences of Accounting Student and Management Study Program on Quality of Education Services at Catholic University of Musi Charitas Palembang is a study of consumer behavior regarding the perception of the five dimensions of education quality including reliability, responsiveness, assurance, empathy, and physical evidence from the university that he is chosen. The purpose of the study is to prove whether there is a difference in the perception of education quality from the students in Management and Accounting Study Program at the Catholic University of Musi Charitas. The type of research used is case study by using survey technique. Data collection techniques used is to spread the 5-point Likert questionnaire that is from Very disagree until Strongly agree. Population in this research is active student, Batch 2015/2016 until Batch 2016/2017 Management and Accounting Study Program Catholic University of Musi Charitas Palembang. Sampling technique used non probability sampling that is purposive sampling. Based on the results of the differences test using the Mann-Whitney test proved that the perception of students of Accounting Study Program on the quality of education in Unika Musi Charitas (Mdn = 2143) in general it is difference significantly with the students perception of Management Study Program  on the quality of education in Catholic University of Musi Charitas (Mdn = 2907) with significance 0.008 <0.05 (Ho is rejected). If it is seen from each variable,  then reliability, responsiveness, and guarantee prove the difference of perception between student of Accounting  and Management Study Program. While the variable of empathy and physical evidence do not prove the difference of perception between student of Accounting and Management Study Program.

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