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Contact Name
Hasan
Contact Email
jurnalakses@unwahas.ac.id
Phone
+6285692330665
Journal Mail Official
jurnalakses@unwahas.ac.id
Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
AKSES: Jurnal Ekonomi dan Bisnis
ISSN : 19074433     EISSN : 26139170     DOI : http://dx.doi.org/10.31942/akses
Core Subject : Economy,
AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is a semi-annual journal published in April and October for the developing the scientific ethos. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and Management.
Articles 103 Documents
PENGARUH KUALITAS JASA BANK SYARIAH TERHADAP KEPUASAN NASABAH PADA BANK MUAMALAT INDONESIA CABANG SEMARANG Hasan, -
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.51 KB) | DOI: 10.31942/akses.v1i1.445

Abstract

Customer satisfaction could different on different of time, place and customer.  Satisfaction on service institution is almost linked with service quality.  The research explored effect syariate bank service quality on customer satisfaction in Semarang Branch  of Bank Muamalat Indonesia. Service quality on this research referred on six dimentions  of banking service quality which had been stated by Othman and Owen (2001), included of compliance, assurance, reliability, tangibles, empathy, and responsiveness (CARTER). Compliance dimention was the uniqueness dimention on syariate service institution, specially on syariate bank. Based on 100 (one hundred) Semarang branch customer respondents  of Bank Muamalat Indonesia was yield  three significant dimentions e.g.: responsiveness, assurance, and compliance, while the four others did not significant. But  the CARTER model was still  good to predict customer satisfaction,  referred on determinant coeffitien and F test product.  Based on classical assumption test product the regression model could be categorized as good
REKAYASA LABA AKRUAL UNTUK MEMINIMALKAN PAJAK PENGHASILAN Hidayati, Siti Munfiah; Khanifah, -
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.148 KB) | DOI: 10.31942/akses.v1i1.446

Abstract

The research was held on the background of changes in  tax bill which had been stated on Bill Number 17/ 2000 about income tax  which was  issued  since 1 January 2001.  The changes of tax bill could make artificial accrual profit for management to minimize income tax  with  delay profit statement on 2000 period and put this profit to 2001 period.The used data included : net profit, number of fixed active assets, total active assets, changed income, operational cash flow.  Used Analytic technique were : classical assume test, multiple regression , t test and  mean divert test.The yield of t test and mean divert test could be interpreted that there were no artificial accrual for 2000, and 2001 period to respond the changes of tax bill for minimize income tax.
STRATEGI PENINGKATAN EKSPOR INDONESIA DALAM PERDAGANGAN BEBAS Mastur, -
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.243 KB) | DOI: 10.31942/akses.v1i1.447

Abstract

The article explored Indonesian export development to anticipate the challenge of free trade. The Challenge were : export structure still base on traditional market and just on certain commodity, Indonesian non oil export also had many challenge from Others Asian Exporter state. The improvement on quantity and quality must be achieved with many strategy e g : export divert policy specially on non oil export both good or service,  improve the global competence product and promote of export function on catalyze economic growth
MENGGAGAS REKONSTRUKSI AKUNTANSI SYARIAH Hadi, Nor
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.424 KB) | DOI: 10.31942/akses.v1i1.448

Abstract

The birth of PSAK No. 59 has made pro and contra on the application.The background was pessimist on one side and optimist on the other, that it was urgent to prevail the syariah accounting. Artikel ini konsistensi penggunaan standar akuntansi perbankan syari?ah PSAK No. 59 pada bank berbasis syari?ah termasuk unit bisnis bank umum yang beroperasi berbasis syari?ah?
DIFERENSIAL PARSIAL DAN TREND PENJUALAN DALAM ANALISA KONTRIBUSI MARGIN UNTUK MENENTUKAN SALES MIX YANG OPTIMAL Hanafi, Rustam
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.858 KB) | DOI: 10.31942/akses.v1i1.450

Abstract

The research was held to know : (1)  How type of each  product variable cost  which applied in many company  (2) How many products that must be sold from each of them for optimal composition (3) how the value of profit optimum. From the research on Dipta Sunrise Nusantara II Company which product many export shoes,  was known that that variable cost on each product made square equation or  Curve line.  From this point, the variable had point optimum which could  influence margin contribution. With Differsial Parsial   on margin contribution  was yield optimum sales for type GOLA shoes 107.156 set, LETOON 107.180 set, UNIVERSE 82.552 set and minimize sales for GOGGI shoes 117.371 set and CATALPA 107.249 set. Maximize sales as the demand for GOGGI was 120.500 set and CATALPA 114.000 set. From the research, we could know that optimum supplier composition from each product to optimum profit were : GOLA 107.156 set, GOGGI 120.500 set, CATALPA 114.00 set, LETOON 107.180 set and UNIVERSE 82.552 set. So total optimum profit from    these were Rp 8. 708.080.000,00
KONFLIK KEPENTINGAN ANTARA MANAJEMEN DAN PEMILIK PERUSAHAAN Ariyanti, Yulekhah; Kusumawati, Ratna
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.447 KB) | DOI: 10.31942/akses.v1i1.451

Abstract

The article explored the effect of separation between share holder and management  which could make agency problem. The problem was  caused by the agent and the principal as economic agent so they tried holding their interest  and doing moral hazard  for protecting their interest.
EFISIENSI PENGGUNAAN FAKTOR-FAKTOR PRODUKSI PADA USAHA TANI TEH RAKYAT Yusroni, Nanang
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.084 KB) | DOI: 10.31942/akses.v1i1.452

Abstract

The research was  held on the argument that average of  red union on the research area, Purbalingga Regency  still under of  minimize standard of the Agricultural Instance. During the last six years  average of red union production on Purbalingga Regency was 12, 2 ton / ha each yield period, and it was under the minimize number, 20 ? 40 ton/ ha each year period.  The goal of this research were knowing how far influence of   usage of production factor :  the wide of  area,  employer, seed, fertilizer, and pesticide on production and analyzing of efficiency level for production factor usage on red union cultivation on Purbalingga  Regency.The research  was done at, Bojongsari district, on Purbalingga Regency. The cross section data was used and analyze instrument  on the research was regression of Cobb Douglas production factor with multiple linear  regression on the calculation
PERUBAHAN BISNIS MENUNTUT SDM PROFESSIONAL PH, Prihatin Tiyanto
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.7 KB) | DOI: 10.31942/akses.v1i2.453

Abstract

The new competencies that are required in today?s human recources professionals and how one company has gone about the development of those competencies within its human resources community. Talent of human resource that will serve companies growing human resources needs of the other, university, professional association ought to play it?s the best practice in  organization
ANALISIS KEMANDIRIAN FISKAL DILIHAT DARI FAKTOR-FAKTOR EKONOMI DAERAH Sasana, Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.921 KB) | DOI: 10.31942/akses.v1i2.454

Abstract

Realization of a more realistic regional autonomy that can offer tangible economic, social and political benefits to the region inparticular. This research attemps to identify the influence of regional economic sectors on the Administrative Independency Ratio (Derajat Kemandirian Fiskal), in Klaten Regency. This analysis use the Partial Adjustment Model (PAM). The data used in this research are time series data for the period 1978 until 2003.The results of this research indicated that the dominant contribution for Administration Independency Ratio is coming from the agricultural sector of which the coefficient regression is 0.926 for short-term period and 1.052 for long-term period.
DAMPAK UNDERPERFORMANCE SETELAH PENAWARAN SEASONED EQUITY OFFERING Susiani, Dena Evi; Marsudi, A Setya
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.319 KB) | DOI: 10.31942/akses.v1i2.455

Abstract

Seasoned equity offerings as public offerings followed an underperformance. This underperformance can be happenned when the management try to manipulate their performance report at the time of offering and before offering. They do that because management want to get positive response in the market. This research explained that hypothesis. Using data from SEO in BEJ in 2001-2003, it this found that three year before offering, financial performance and equity performance increasing significantly. And there is underperformance three year after offering.

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