cover
Contact Name
Duwi Yunitasari
Contact Email
duwiyunita.feb@unej.ac.id
Phone
+62331337990
Journal Mail Official
ejeba.feb@unej.ac.id
Editorial Address
UPT-Penerbitan Universitas Jember Jln. Kalimantan 37 Kampus Tegal Boto Jember 68121
Location
Kab. jember,
Jawa timur
INDONESIA
e-Journal Ekonomi Bisnis dan Akuntansi
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba
e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business and accounting which have not been published everywhere. The Journal covers the discussion of contemporary economics, business and accounting in theoretical, empirical and comparative studies which are not limited to Indonesian economics, business and accounting, but in international economics, business and accounting too.
Articles 147 Documents
Perilaku Investor Saham Individual Dalam Pengambilan Keputusan Investasi: Studi Hermeneutika-Kritis Aprillianto, Bayu; Wulandari, Novi; Kurrohman, Taufik
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

Investment decision making is a complex and vital process in investment. Investment decision was influenced by many factors. Accounting information as one of them, also has theoritically value relevance for investor in investment decision. This study aimed to know and analize the reality or practice of accounting information usage by individual stock investors in Indonesia Stock Exchange (BEI). This study used critic-hermeneutic study approach. Hermeneutic was used for interpretation of text which told by individual stock investors in the interview. There were 8 informant were interviewed in this study, who had different backgrounds i.e brokers, entrepreneurs, and college students. This result showed that accounting information as usefull value for investors, actually didn’t entirely used by individual stock investors, especially for investors who used technical analysis and another non-fundamental analysis in their stock analysis. Investor’s sophistication in acoounting information analysis (naive investor) also influenced the investor, so they didn’t analize accounting information. When accounting information didn’t influence to the investment decision of investor, no-effect hypothesis was applied. Whereas sophisticated investor who had sophistication in accounting information analysis, considered accounting information in their investment decision. When accounting information influenced to the investment decision of investor, mechanistic hypothesis was applied.
Narsisme Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting PT. Kaltim Prima Coal Dan PT. Perkebunan Nusantara XIII (Persero) Sakina, Diajeng Ade; Wahyuni, Nining Ika
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

Sustainability reporting is one of accountability form of the company in the disclosure of organizational performance that includes economic reports, social, and enviromental. The existence of narrative text in the sustainability reporting gives the company an opportunity to affect the stakeholders by the way to manipulate sentences are used. The purpose of this research was to analize the structure of sustainability reporting and to investigate whether there was a use of language narcisism on the report or not . This research was conducted in qualitative research methods by using semiotic ananlysis. The data analized were sustainability reporting on one of mining and plantation company. The result of this research showed that the structure of sustainability reporting on both companies (PT. Katim Prima Coal dan PT. Perkebunan Nusantara XIII) had a lot similarities although both of them have  different characetrisitics. In addition, this research also showed that there was language narcicism that can be classified as the comapny’s efforts in forming positive images, avoiding negative images and obtaining legitimation from the stakeholders.
Analisis Pengaruh Dimensi Jingle Iklan Sepeda Motor Honda Beat di Televisi Terhadap Keputusan Pembelian di Wilayah Perkotaan Jember Nirmala, Ayunda Nurul; Prasodjo, Adi; Indraningrat, Ketut
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

The research aimes to analyse the impact of jingle of Honda Beat motorcycle advertisement on buying decision in Jember . This research used independent variable that consist of memorability, meaningfulness, likability, adaptability and protectability as the dimension of jingle and buying decision as the dependent variable. This research used logistic regression analysis. The sampling method was a non-probability sampling. Using a purposive sampling, 100 respondents of the citizen of Jember were selected. The results showed that memorability influenced Honda Beat motorcycle buying decision. Whereas, meaningfulness, likability, adaptability and protectability did not influence the buying decision. This results mean that any increase in memorability on Honda Beat jingle advertising will increase in the probability of the buying decision on Honda Beat motorcycle.
Analisis Implikasi Pembiayaan Syariah pada Pedagang Kecil di Pasar Tanjung Jember Nikmah, Choirin; Sukarno, Hari; Mufida, Ana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

This research is a descriptive study aims to describe the implications of Islamic finance is the financing type of Mudharaba and Musharaka financing types based on the financial performance of Merchants. Measurement of financial performance views of assets, sales turnover and profits earned or owned by Merchants in the vulnerable period of 4 weeks . Sampling techniques such as random sampling with a total of 26 samples of Merchants . The analytical method used is the method of graphs and tables . The results of this study illustrate that small traders who have got the type of Islamic finance in the form of Mudharaba and Musharaka financing of BMT Bina Tanjung average to increase assets , sales turnover and profit well . This can be seen from the table and graph growth that Merchants who got the manifold mudharaba and Musharaka financing has increased assets , sales turnover and profits from the first week to the fourth week .
Analisis Akurasi Prediksi Kebangkrutan Model Altman Z-Score pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Marcelinda, Sheilly Olivia; -, Hadi Paramu; -, Novi Puspitasari
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

This research aimed to analyse the accuracy of the Altman Z -Score bankruptcy prediction model using auditors opinion in companies listed in Indonesia Stock Exchange. The data used in this study were secondary data obtained from the annual financial statements of manufacturing firms during 2010-2012. Selected companies listed in Indonesia Stock Exchange in 2010-2012 and having the independent auditors report were used as a sample. The analytical method used was Altman Z -Score model and comparation between the Altman Z -Score and the auditors opinion . Results of this study showed that the percentage of accuracy of models modified Altman Z -Score 27.96 % . It can be concluded that Altman Z -Score bankruptcy prediction model has a low level of accuracy in predicting bankruptcy of companies listed on the Indonesia Stock Exchange 2010-2012 .
Pengaruh Hijabers Community Terhadap Gaya Hidup Dan Keputusan Pembelian Hijab Pada Mahasiswa Fakultas Ekonomi Universitas Jember Ulfa, Riskiyana; Wulandari, Deasy; Subagio, N. Ari
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

This study aims to identify and analyze significant effect on the Hijabers community through lifestyle, identify and analyze significant influence on lifestyle through hijab purchasing decisions , identify and analyze significant effect on the hijabers community through hijab purchasing decisions in students Faculty of Economics University of Jember . This research is an explanatory research. The population of this study were female students and wear hijab at the Faculty of Economics, University of Jember. Selected sample of 100 respondents, sampling technique using convenience sampling. Methods of data analysis using Structural Equation Modeling (SEM) . The results of the study showed that hijabers community significant influence on lifestyle, lifestyle significantly influence purchasing decisions hijab and hijabers community significantly influence hijab purchasing decisions in students Faculty of Economics University of Jember .
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Wardhaningrum, Oktaviani Ari; Putra, Hendrawan Santosa; ., Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
Economic Landscape Sub Sektor Perikanan Pada Perekonomian Kabupaten Sidoarjo: Model Input Output Dan Analytical Hierarchy Process Juanti, Fauziyah; Jumiati, Aisah; Santoso, Edy
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

This research aimed to analyse the character of fisheries sub sector linkages with other sectors, output and income multiplier effects, the economic structure of fishery sub sector Sidoarjo,and the direction of fisheries sub sector development policy. The methods used Input Output (IO) model, Multiplier Product Matrix (MPM) and Analytical Hierarchy Process (AHP). Results of IO analysis indicated that the fisheries sub sector has greater backward linkages value than the value of the forward linkages. Thus, the fisheries sub sector has strong linkages value as the provider of input as output for other sectors of the economy with a multiplier value of output and higher incomes in other agricultural based sectors in the broad sense. Results of MPM analysis showed that a shift in some economic sectors particularly the fisheries sub-sector, from 8th position in 2006 to 7th position in 2011. AHP analysis showed that cultivation is the most effective activity alternative to improve the output and input of most economic sectors to harness natural resources owned by the Sidoarjo regency. The results of this study concluded that the fisheries sub sector has the potential to be cultivated as a sector that continues to have an important role for the economy of Sidoarjo.
Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Pelayanan Rail Ticketing System (RTS) Terhadap Kepuasan Pengguna (Studi Empiris Pada PT. KERETA API INDONESIA (PERSERO) DAOP 9 JEMBER) Septianita, Winda; Winarno, Wahyu Agus; Arif, Alfi
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kualitas sistem, kualitas informasi, serta kualitas pelayanan Rail Ticketing System (RTS) pada kepuasan penguna (studi empiris pada PT. Kereta Api Indonesia (Persero) Daop 9 Jember). Penelitian ini menggunakan metode kuesioner dan wawancara dalam memperoleh data dan informasi untuk dianalisis. Populasi dalam penelitian ini adalah pengguna (pelanggan) yang melakukan pembelian tiket melalui sistem online RTS di PT. KAI (Persero) Daop 9 Jember. Teknik pengambilan sampel menggunakan metode purposive sampling. Kriteria yang digunakan adalah pengguna yang melakukan pembelian tiket secara online atau menggunakan Rail Ticketing System sendiri tanpa melalui perantara seperti indomart dan lain-lain serta data yang digunakan berdasarkan periode atau waktu pelaksanaan penelitian (± 2 bulan). Jumlah sampel dalam penelitian ini yang memenuhi kriteria adalah sebanyak 80 reponden. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analisis regresi linier berganda. Penelitian ini menggunakan Uji F untuk menguji kelayakan model dan Uji t digunakan untuk mengetahui signifikansi dari pengaruh variabel independen secara parsial terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa variabel kualitas sistem berpengaruh secara positif terhadap kepuasan pengguna, variabel kualitas informasi berpengaruh secara positif terhadap kepuasan pengguna, dan variabel kualitas pelayanan berpengaruh secara positif terhadap kepuasan pengguna.
Risiko Akad Murabahah Serta Pengelolaan Risiko Akad Murabahah Pada BMT-UGT Sidogiri Cabang Wongsorejo, Kabupaten Banyuwangi Hasanah, Nur; Puspitasari, Novi; Farida, Lilik
e-Journal Ekonomi Bisnis dan Akuntansi Vol 2, No 1 (2015)
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Abstract

Penelitian ini bertujuan untuk mengetahui praktek pembiayaan murabahah dan untuk mengetahui risiko apa saja yang sering menyertai pembiayaan murabahah serta untuk mengetahui bagaimana BMT-UGT Sidogiri cabang Wongsorejo dalam mengelola risiko-risiko tersebut. Penelitian ini dilakukan pada salah satu koperasi yang berbasis syariah di Indonesia, yaitu BMT-UGT Sidogiri cabang Wongsorejo, yang beroperasi sesuai dengan prinsip-prinsip syariah dan etika bisnis dalam Islam. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Hasil dari penelitian ini adalah praktek pembiayaan yang berbasis jual beli dengan menggunakan akad murabahah yang ada di BMT-UGT Sidogiri cabang Wongsorejo sudah sesuai dengan prinsip-prinsip syariah. BMT-UGT Sidogiri cabang Wongsorejo pernah mengalami risiko yang terkait dengan sistim pembayaran  yaitu pembayaran kurang lancar dari anggota karena terjadi risiko murni yang dialami oleh anggota. BMT-UGT Sidogiri cabang Wongsorejo telah menetapkan manajemen risiko untuk meminimalisir risiko yang akan terjadi. Pengelolaan risiko pada BMT-UGT Sidogiri cabang Wongsorejo berbeda-beda  berdasarkan risiko yang terjadi.

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