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 7 Documents
Search results for , issue "Vol. 1 No. 02 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis" : 7 Documents clear
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  
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM MEMBANTU PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PERUSAHAAN INDAH CEMERLANG MALANG Genta Fitrio, Udiananta
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 (1758.178 KB) | DOI: 10.37832/akubis.v1i02.25

Abstract

This   study   aims   to  determine   the  analysis   of   differential accounting information  in assisting decision-making  accept or reject  special  orders  at  Indah  Indah  Cemerlang  Malang.  The problem  is that the  company  in decision-making  is based  on the total costing,  so that for special  orders below the normal selling  price  is  not  accepted  because  it  is  considered  not  to provide additional profits for the company. The results of the analysis with quantitative descriptive method that (1) Capacity of the company is not enough enough to receive  special  order  terrazzo  tile  size  30 x 30  cm in the year 2014 as much as 2,875 m2, (2) There has been a market separation  between regular sales with sales to serve  special orders  whose price (3) Analysis of differential accounting information as the basis of  decision making emphasize the technique of calculation by the method of variable costingmaka company can maximize the profitability in 2014, where the calculation of profit / loss of the company for tegel terrazzo product size  30 x 30 cm Year 2014 is Rp. 30.294.066,59, - obtained from the regular sale of Rp. 21.693.872,00,  - and  additional  profit  from  receiving  special order Griya Singosari  Inside   Rp.8,600,194,59,-. If the company receives a special order from Griya Tanjung Priok Jaya, Grand Villa Dau, Dieng  Inside  and  Bumi Royal Park the company should be able to earn additional profit of Rp. 24,799,830.90, - so the calculation of profit / loss of the company for tegel teraso product size 30 x 30 cm can achieve a maximum profit of Rp. 55.093.896, 49, -.  
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PADA FOOD CENTER (UKM BINAAN PJT I) DI KAWASAN WISATA WADUK SELOREJO MALANG Vicka Bayu Wardhani, Jovita; Ratih, Dewi
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 (711.766 KB) | DOI: 10.37832/akubis.v1i02.26

Abstract

The tight competition in the business world requires an organization to create a marketing mix strategy to market the products sold and increase sales turnover. This research analyzes the influence of marketing mix which includes product, price, place, promotion, people, physical evidence and process to purchase decision. This research is a quantitative research. Case study was conducted at  the  food  center  in  the  tourist  area  of  Selorejo  Dam  Reservoir. Data  obtained  from  80  respondents   through  direct  observation (observation) and questionnaires on people who have / have visited Selorejo  Reservoir and made  purchases  of  products  in  the  food center  Selorejo  Reservoir  Malang.  Method  of  data  analysis  using quantitative analysis that is doubled linear regression. The analysis performed shows the following  results:  1)  Product, price, promotion,  place, person,  physical  environment and process simultaneously  / together positively influence purchasing decision, 2) Product,  promotion,  place,  person  and process  partially  have  A positive influence on purchasing decisions. While price and physical environment  have a negative influence on purchasing decisions, 3) Of the five marketing  mix variables  that  have  a  positive  effect on variable in influencing purchasing decisions. 4)  Product, price, promotion, place, person, physical environment and process have contribution of 78.5% in explaining buying decision at food center of  Selorejo Reservoir. While other factors have a contribution of 21.5% explained by other variables.   
PENGARUH E-SERVQUAL TERHADAP KEPERCAYAAN DAN LOYALITAS PELANGGAN PT. KERETA API INDONESIA (PERSERO) Yudiastuti, Anni; Niwadolo, Cornelius
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 (805.774 KB) | DOI: 10.37832/akubis.v1i02.27

Abstract

This study aims to examine the effect of the company's quality Api Indonesia (Persero) with trust as an intervening method   of  analysis   using  Partial   Least  Square   (PLS).   The results   showed   a  direct   effect   and  significant   variable   E- Servqual   on  the  Trust   (the   Trust),   where   the   value   of  t statistics for 5205 which is above ± 1.96 (5%). with coefficient of 0,488  positive  path,  can  be  interpreted  that  the  better  E- Servqual,  would  cause  the  Trust  of  consumers  will  also  be higher. Path coefficient values indicate a direct and significant effect  of  the   variable  Trust  on  loyality   with  a  value  of  t statistics for 9,005 which is above ± 1.96 (5%). From the path coefficient value of 0621 (positive), can be interpreted that the higher  the Trust  (Trust)  consumers,  it will lead  to customer loyalty will also be higher.
STRUKTUR MODAL OPTIMAL DALAM MENGHASILKAN LABA UNTUK USAHA KECIL MENENGAH DI KOTA MALANG Ratih, Dewi; Suprapti, MAF.
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 (697.622 KB) | DOI: 10.37832/akubis.v1i02.28

Abstract

This study aims to find out more about the policy of the existing capital structure at the Small and Medium Enterprises (SMEs), the influence of the ratio of debt to assets, the ratio of sales to assets, the loan term to the benefit of business, types of financial institutions, and the loan term to profitability which measures the continuity of their business. This   study   is  a  combination   of   quantitative   research   by   using statistical tests. The qualitative research through general least square (GLS) to test the variable sales to total assets and the ratio of debt to total assets. The object of research  is SMEs spread across the city of Malang  by viewing the source of funding and the type of financial institution that is  accessible   related  to  profitability.   The  sample  selection   using purposive sampling technique with the SME population in the city of Malang, gained as much as 62 SMEs as the sample population collected as many as 36 SMEs.  The sample  is an SME  that is included  in the population sample that met the selection criteria. The results of the analysis to model 1 shows that the profitability of SMEs in Malang influenced  by the explanatory  variables used in the capital structure research by 74.20% and only range of approximately line of business and the type of financial institution that became the source  of  acquisition  of  capital  is  not  a  major  factor  of  financial performance or profitability of SMEs in Malang

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