cover
Contact Name
Anni Yudiastuti
Contact Email
akubis@widyakarya.ac.id
Phone
+62341-553171 ext. 110
Journal Mail Official
akubis@widyakarya.ac.id
Editorial Address
Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
Location
Kota malang,
Jawa timur
INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
ISSN : 25034618     EISSN : 27213099     DOI : 10.37832
Core Subject : Economy,
AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu lain terkait dengan ekonomi dan bisnis.
Articles 33 Documents
THREE BOTTOM LINE (3BL) DAN CORPORATE SOCIAL RESPONBILITY (CSR) DALAM PENINGKATAN COMPANY IMAGES Margaretha Aprilliana , Chintia
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.213 KB) | DOI: 10.37832/akubis.v1i01.2

Abstract

The Three Bottom Line or better known as 3BL, consists of three elements forming the People, Planet, Profit. Every company strives to always be the best and can continue to grow at a time through the company's purpose. Profit is the ultimate goal of a company, but that goal would not be run without the activities that integrate between society and the environment  therein.  Merging  the three  then  known as the Three Bottom line (3BL). 3BL It can be applied in balance between the elements with other elements through Corporate Social Responsibility (CSR). CSR not only can evidence the company cares about the environment or socio around but if the company is successful in a program that has been planned it can be sure the community will be more familiar with the company is a company which imaged well in other words the success of their Corporate Social Responsibility (CSR) as a step to implement 3BL with a more robust and balanced impact on improving   the   image   of   the   company   itself   (improving company images). This article will discuss the influence of the three bottom line is run through the CSR program with an increase in the company's images that are conceptual.
PERBEDAAN RETURN DAN RISIKO SAHAM PERUSAHAAN YANG TERCATAT PADA INDEKS KOMPAS 100 TAHUN 2011-2015 SETELAH MELAKUKAN AKUISISI SAHAM Farandy , Ryan
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.795 KB) | DOI: 10.37832/akubis.v1i01.4

Abstract

The research is the study of the acquisition of company shares that can affect return (rate of return) of shares and share risk. The object of research is a public company listed on the Index Kompas 100 in 2011-2015 as well as with the financial period 2011-2015. Stock returns are calculated on the percentage change in the stock price closing the year end. Factors suspected to affect stock returns and stock risk in this study is the acquisition of shares made by the company. Data were analyzed using Paired Sample T-Test with SPSS to compare differences in risk and return stock 10 days before to 10 days after the acquisition of shares. The results showed that the acquisition of shares does not give a significant influence on differences in risk and return stock.  
TANTANGAN DAN PELUANG BRICK AND MORTAR RETAIL DI ERA E-COMMERCE Kristanto , Michael
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.272 KB) | DOI: 10.37832/akubis.v1i01.5

Abstract

In this modern days, E-commerce having a rapid growth and becoming an important activity. E-commerce is widely considered   the   buying   and   selling   of   products   over   the internet. With a broadening product range, E-commerce will have a direct effect on bricks and mortar retail. Now the business is moving into this new services, and it will reduce net demand for future additional retail space. The paper concludes that E-commerce will have significant impacts on Bricks and Mortar Retail.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PG KREBET BARU MALANG Chaterine Mangkung, Andina
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.294 KB) | DOI: 10.37832/akubis.v1i01.7

Abstract

This study aims to determine the significance of the influence of  leadership  style  consisting  of  directive  leadership, supportive leadership, participative leadership, and the achievement oriented leadership on employee productivity in PG Krebet Baru Malang and to know the leadership style that has the most dominant influence on work productivity in PG Krebet New Malang. Type of research used is explanatory research. The subjects of this study were 50 PG employees. Krebet Baru Malang. The analysis technique used is Multiple Linear Regression Analysis using F Test and T Test as Hypothesis Test. Instrument test results both validity and reliability test against 50 respondents obtained valid and reliable results. Leadership style consisting of directive leadership (X1), supportive leadership (X2), participative leadership (X3), and the achievement oriented leadership (X4) have a significant influence on work productivity (Y) PG employees. Krebet Baru Malang. The supportive leadership (X2) style has the most influence on employee work productivity.  
ANALISIS MODAL KERJA DAN LIKUIDITAS UNTUK MENGETAHUI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2009-2012 Bastian Manurung, Renato
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.283 KB) | DOI: 10.37832/akubis.v1i01.9

Abstract

The purpose of the research is to assess the financial performance of property and real estate companies (PT Alam Sutera Realty Tbk, PT Ciputra Property Tbk and PT Bukit Darmo  Property  Tbk)  listed  on  BEI  period  2009-2012.  The type of research is documentation on IDX, data source in the form of secondary data, financial performance assessment by using ratio analysis especially working capital ratio, liquidity ratio and profitability ratio. The result of analysis shows from 3 (three) property and real estate companies listed on BEI in 2009-2012 period that have the best value of the three ratio analysis (working capital ratio, liquidity and profitability) are PT. Ciputra Property Tbk, followed by PT. Alam Suteta Realty Tbk and the last one is PT. Bukit Darmo Property Tbk.  
PENGARUH BRAND IMAGE TERHADAP LOYALITAS KONSUMEN KRIM PEMUTIH WAJAH POND’S DI HIPERMARKET GIANT MALL OLYMPIC GARDEN MALANG Yolanda, Irene
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.821 KB) | DOI: 10.37832/akubis.v1i01.10

Abstract

Consumer loyalty in the business world is very important. Consumer loyalty makes it easier for companies to forecast demand and create barriers for  other  companies to enter and  dominate  the  market.  The  research  takes  the  brand image  as  the  independent  variable  that  sought  the significance of its influence on consumer loyalty POND'S whitening cream, which also aims to find out which factor is the most dominant brand image formers that influence consumer loyalty POND'S face bleaching cream. Methods of data collection using questionnaires containing statements distributed to 80 people   using   Purposive Sampling technique. Qualitative descriptive analysis resulted from statistical data processing  with  SPSS  16.0  software,  by  performing instrument test, classical assumption test, multiple linear regression, and effective donation test. The result of research indicates that the factors of  forming  of  brand image have significant influence simultaneously to consumer loyalty of POND'S face bleaching cream with risk factor as the most dominant influence factor.  
ANALISIS SEKTOR PERTAMBANGAN DAN PENGGALIAN MELALUI JALUR KREDIT DALAM MEKANISME TRANSMISI DI INDONESIA (TAHUN 2002-2012) Mayo, Regina
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 01 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.405 KB) | DOI: 10.37832/akubis.v1i01.16

Abstract

This research analyzes the effectiveness of the credit channel in the monetary transmission mechanism in Indonesia with sectoral study. It is expected by using these credit channel, can indicate which sector contributes greatly to inflation and then handling the sector so there is not give a contribute significantly to inflation like the main purpose in the UU No. 3, 2004, 7 can be achieved, the stability of the rupiah, as reflected in low inflation and stable. The VECM estimation technique with research periods 2002-2012 covering  variables BI  rate, credit rates of  investment, credit  rates  of  working  capital,  sectoral  investment  credit sectoral working capital credit, sectoral of GDP and inflation. The result shows: sectoral working capital credit of mining and quarrying which effectively explains inflation, it is because this sector is capital solid with advanced equipment and high technology, it takes a lot of fund.
BENTUK-BENTUK STRATEGI AMBUSH MARKETING YANG DIJALANKAN OLEH PIHAK SPONSOR PADA KEJUARAAN DJARUM INDONESIA OPEN Dio Nanda Permai, Ygnasius
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 02 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.515 KB) | DOI: 10.37832/akubis.v1i02.21

Abstract

The role of sport sponsorship  as the main option in the marketing communication  has become a very vital part in funding various Ambush marketing related to sport, where a company which is not an official sponsor of the event (official partner) conduct a business that includes their names, products, and services to a sporting event or kopetisi with a marketing strategy that is "unique". The purpose of  this   study   was   to  determine   the   forms   ambush   marketing strategies   taken  by  the  sponsor  in  the  Djarum  Indonesia  Open Championship  and to determine  consumer  response to the Djarum Indonesia  Open championship  against forms of Ambush Marketing strategy.  Results  of  the  study  that  the  shapes  strategy  Ambush Marketing   in  run  Party   Links   Championship   Djarum  Indonesia Open, among others:   the  first  one  that  is,  forms   of   strategies Ambush marketing is run by the Party Links Championship Djarum Indonesia Open is: Sponsor media coverage of the event or ambusher become   sponsors   of  the  various   media   that   include elements of an event, usually by creating events in hot spots around the event took place, a sponsor from the event and perform exploitation campaign   aggressively, making sponsorship linked with the contribution of sports stars as well as engage in Advertising, which coincided with sposnsor event. Secondly, the consumer response is  part of consumer behavior at    the championships  Djarum Indonesia Open can be shown in willingness to recommend the brand or ready in recommending the brand to others,  willingness  to pay a price  premium  for the brand,  namely the decision of use of the brand is based on the price offered price itself  is  inseparable   from  the  values  and  benefits  that  includes products or services offered, as well as willingness  to accept brand extensions  that  decition  in using  an  existing  brand  belonging  has launched a new product.
MANAJEMEN STRESS PADA PEMILIK USAHA KECIL MENENGAH (UKM) BIDANG KULINER DI KOTA KEDIRI Christian Gunawan, Frans; J. Sahertian, Hallie; Sad Windu Wisnu Broto, Felik
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 02 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.907 KB) | DOI: 10.37832/akubis.v1i02.22

Abstract

Stress management is a common knowledge and should be applied by  each  individual  in  order  to  reduce  high  stress  levels  due  the demands   and   pressures   of   works   and   personal   life   of   each individual.  Although  not  most  of  all,  Stress  Management  can  be implemented   by  a  business  owner  (SMEs)  so  that  any  activity which they do business  to run well and thrive. In addition,  Stress Management    can   be    used   to   manage   the   activities    of   the organization  is currently running businesses, business owners can also apply  stress management  on their personal  lives in order to create  a  balance  between  business  activities  and  their  personal lives. Causes of stress on business  owners came from a variety of sources    which    is    derived    from    organizational    factors    and individual  factors that each individual  has a different  and its own way of dealing with every obstacle that can possibly create stress. The purpose of this study was to determine the causes of stress on business  owners,  especially  in  culinary?s  bussines  owners  (Food and   Beverage)   and   how   they   perform   is  seen   by  the   Stress Management  Organizational  and  Individual  aspects.  The  subjects in this study is the Owner of Small and Medium Enterprises (SMEs) in Culinary derived from Kediri be a participant  in this study. The approach  used  in this study  is a qualitative  case study  approach. From   the   results   of   the   study,   researchers    found   that   the phenomena  that  occur  related  to the  causes  of stress  and  stress management  is  different  for  each  individuals.  The  Stressors  on Owner  of Small  and  Medium  Enterprises  (SMEs)  in Culinary  are need to known that the process of Stres Manajement  can be done in order to maintain the continuity of their bussiness
PENGEMBANGAN STRATEGI PEMASARAN KAWASAN EKOWISATA DI INDONESIA YANG BERBASIS PADA PENINGKATAN EKONOMI LOKAL Wijaya , Vendy
Akubis: Jurnal Akuntansi dan Bisnis Vol. 1 No. 02 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1259.486 KB) | DOI: 10.37832/akubis.v1i02.24

Abstract

This  study aims to determine the potential of ecotourism management   and  public  participation   to  the  economic environmental aspects as well as formulating marketing strategies.  The results showed that in the management  of the tourism element of ecotourism there are still some deficiencies. Local communities haven?t been intensively involved and yet derive optimal benefits from ecotourism. Due to ecotourism hasn?t contributed much to stimulate   the economy of local communities.  In order to meet the criteria of the concept of ecotourism, the main efforts of local community involvement is needed. Viewed from the aspect of conservation, has been their natural and cultural preservation program, and of the economic aspects that benefit local communities  

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