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Erni Panca Kurniasih
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erni.panca.k@ekonomi.untan.ac.id
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INDONESIA
Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
ISSN : 20879954     EISSN : 25500066     DOI : -
Core Subject : Economy,
Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) or Journal of Economics, Business and Entrepreneurship is a national, open access, peer-reviewed academic journal, which is published by Faculty of Economics and Business, Universitas Tanjungpura. As a medium of communication for academics, practitioners and other related parties about their research results and new thoughts in the fields of economics, business, management, entrepreneurship and accounting, JEBIK publishes quarterly (April, August, and December). Therefore, JEBIK publishes high quality manuscripts, both in form of conceptual and empirical papers (priority). For research papers, JEBIK accepts wide ranging methodologies (quantitative, qualitative, and mixed methods).
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Articles 5 Documents
Search results for , issue " Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan" : 5 Documents clear
Analisis Penentuan Margin Pembiayaan Murabahah pada PT. Bank Syariah X Cabang Pontianak Hamsyi, Nur Fitriana
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1760.407 KB) | DOI: 10.26418/jebik.v6i3.23254

Abstract

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations.Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks.
Pengaruh Belanja Daerah Berdasarkan Klasifikasi Ekonomi terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat di Kabupaten/Kota Provinsi Kalimantan Barat Tahun 2010 - 2015 Deswantoro, Dwi Bambang; Ismail, Asniar; Hendarmin, Hendarmin
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v6i3.23256

Abstract

This study aims to examine and analyze the influence of local goverment expenditure based on economic classification consisting of personnel expenditure, capital expenditure, goods and services expenditure, grant expenditure and social assistance expenditure on economic growth and social welfare in the regency/city of West Borneo Province. The data in the study used panel data consisting of time series data (2010 -2015) and cross-section data (14 regency/city in West Borneo Province). Hypothesis testing in this study using multiple linear regression and path analysis. The results obtained personnel expenditure, capital expenditure, and social assistance expenditure have a positive and significant influence to economic growth, while grant expenditure has negative and significant influence to economic growth and Goods and services spending has a negative but insignificant influence to economic growth. Subsequently capital expenditure and economic growth have a positive and significant influence to the social welfare while the goods and services have negative and significant influence to the social welfare. Grant expenditure have negative influence and social assistance expenditure has a positive butinsignificant influence to social welfare.
Analisis Kausalitas Inflasi dan Jumlah Uang Beredar di Indonesia Periode Tahun 2000.1–2014.4 Afrizal, Afrizal
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.826 KB) | DOI: 10.26418/jebik.v6i3.23263

Abstract

There is often a debate about causality between money supply and inflation. The purpose of this study is to analyze the causality, whether the money supply affects inflation or vice versa. Analytical tool used is unit root test, integration degree test, causality test with granger causality technique and cointegration approach. The result of unit root test data is not stationary, after test of stationary data continued at level 1 (first difference). The result of granger causality test with lag 12 indicates that the money supply has an effect on inflation rate in Indonesia, and vice versa means there is a mutual relationship. And based on Johansons cointegration test shows that mutual cointegration means having long-term equilibrium relationship as desired by the theory.
Pengembangan Sektor Ekonomi Daerah Tertinggal di Provinsi Kalimantan Barat Supianto, Supianto; Urep, Silvester Ansel; Putra, Windhu
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.812 KB) | DOI: 10.26418/jebik.v6i3.23264

Abstract

This study aims to determine the contributions and and analize the leading sectors and changes of economics structure which can be used as information of economics development in undeveloped regions in West Kalimantan. The results show that agricultures, forestries and fisheries sectors are the economics sectors with the highest average contribution rates for all underdeveloped regions in Kalimantan Barat Province; while electricity and gas procurement sectors become economics sectors with the smallest contribution average in the formation of Gross Regional Domestic Product (GRDP) of all underdeveloped regions. The real estates sector and the health services sector and social activities are the leading sectors as well as the agricultures, forestries and fisheries sectors and the mining and quarrying sectors into potential sectors to be developed into the leading sectors in disadvantaged areas. This study also shows that there has been a structural transformation of the economy from the primary sector to the tertiary and secondary sectors marked by the decline in the role of the primary sector and the increasing role of the tertiary and secondary sectors to the formation of GRDP and the absorption of manpower in all the underdeveloped regions in West Kalimantan Province.
Pengaruh PSAK 50/55 (Revisi 2014) Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba Nazarudin, Nazarudin; Suseno, Joko
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 6, No 3 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.374 KB) | DOI: 10.26418/jebik.v6i3.23257

Abstract

The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014) and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014) and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010). The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI) in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015) as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014) and the audit quality have had a significantly and negatively effect on the earning management practices.

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