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AKSES
ISSN : 19074433     EISSN : 26139170     DOI : -
Core Subject : Economy,
AKSES, Jurnal Ekonomi dan bisnis diterbitkan oleh fakultas Ekonomi yang berisikan hasil penelitian, media pertukaran informasi, karya ilmiah dan kajian teoritis mengenai masalah ekonomi dan bisnis. Jurnal ini terbit dua kali setahun yaitu bulan April dan Oktober.
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Articles 77 Documents
ANALISIS PENGARUH DIVERSIFIKASI PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA UKM GULA KELAPA Bachtiar, Danis Imam
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
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In the discussion of this study, the problem is how much influence the product and pricediversification of purchasing decisions in SMEs Palm Sugar in Purworejo District. While thefocus of the problem is how much product diversification influences purchasing decisions,how much the price affects purchasing decisions as well as whether product and pricediversification simultaneously affect purchasing decisions in SMEs Palm Sugar in PurworejoDistrict. Discussion of this research is a field research with quantitative descriptive approachmethod that describes the effect of product and price diversification to purchasing decision inSME Gula Kelapa in Purworejo Regency. Techniques of collecting data obtained fromobservations and questionnaires distributed To Consumers Coconut Sugar in PurworejoDistrict. The result of data processing is product diversification has a positive effect onpurchasing decision, it is proved by titung 2,900 bigger than ttable equal to 1,661. Price hasa positive influence on purchasing decisions, this is evidenced by t count of 5.680 is greaterthan the t table of 1.661. While the results of the test together product and pricediversification affect the purchase decision of 78.77. The result of determination coefficient isproduct diversification and price can explain purchase decision of 65,5%.Keywords: Product diversification, price and purchase
PEMANFAATAN LIMBAH BANGKAI AYAM BROILER UNTUK PEMBUATAN PAKAN LELE Supartini, Supartini; Koesworo Sari, Ririk Yunita Hendry; Widarjo, Wahyu
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
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This article presents the results of IbM?s activities which related to an effort to overcome theproblem of environment pollution, the problem of waste chicken, and the problem ofunemployment in Desa Bandardawung Tawangmangu Sub-Distric Karanganyar Distric.Thefirst aims of this activities is to decreasing the environment pollution problems whichcaused by waste chicken ( dead chicken) from the chicken slaughterd houses. The secondaims is to produce dan to use the waste chicken. Futhermore, the third aims is to open newbusiness field in the form of catfish farming for the unproductive member of Karang TarunaRW 07 and RW 08 Desa Bandardawung, by recycling waste as catfish food. The specialtarget expected from this program is to empower the member of Karang Taruna and takeadvantage of chicken carcass waste. The method are used to reach this aims are bycoaching, training and mentoring activities. Evaluation of chicken carcass waste handling,training and counseling, monitoring, and mentoring. This program had been transferredsuccessfully to the members of karang taruna as expected.Keywords: Chicken carcass waste, catfish food, catfish farming
Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan Mubarok, M. Khoirul; khanifah, Khanifah; Alfi, Atieq Amjadallah
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
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This study aims to analyze the factors of voluntary disclosure of annual financial statementsin manufacturing companies listed on the stock exchange Indonesia period 2010-2013.Factors affecting voluntary disclosure are represented by six independent variables andvoluntary disclosure being the dependent variable. Data from this study were obtained fromannual reports of manufacturing firms taken from Indonesia Stock Exchange and IndonesiaCapital Market Directory. The population of this study are manufacturing companies listedon the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issuedannual reports in a row. Determination of sample using purposive sampling method. The typeof data used is secondary data with media in the form of financial statements ofmanufacturing companies. Data analysis tool used is multiple regression analysis (multipleregression). The result of this research shows that profitability ratio, leverage ratio andrentability ratio do not positively influence, while size with significance value 0.050, publicshare ownership with significance value 0.008 and managerial share ownership withsignificance value 0.013 have positive and significant influence to the completeness of thevoluntary disclosure in the company's annual report.Keywords: profitability, leverage, rentability, size, public share ownership, managerialshare ownership.
PENGARUH IMAN DAN ETOS KERJA ISLAM TERHADAP KESEJAHTERAAN PETANI MUSLIM DI DESA BUGANGAN KECAMATAN KARANG TENGAH KABUPATEN DEMAK Sari, Risti Lia
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
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AbstractThis research is a field type research with a quantitative approach. Data collection method in this study uses a questionnaire method in the form of a Likert scale with an option of four answers. The population in this study were Muslim farmers in Bugangan Village. However, the researcher did not make the entire population as a respondent, but instead took samples by random sampling from the population. While the data analysis in this study uses correlation analysis processed through SPSS series 17 for windows. Based on the results of the hypothesis 1 test that is the influence of faith on the Islamic work ethic results obtained that the value of r = 0.730 and the sign value. = 0,000 or smaller than 0.05, which means Ha is accepted and Ho is rejected. So that it can be concluded that there is a significant influence of faith on the Islamic work ethic of Muslim farmers in Bugangan Village, Karang Tengah District, Demak Regency. Based on the results of testing hypothesis 2, namely the effect of Islamic work ethic on welfare, the results obtained that the value of r = 0.582 and the sign value. = 0,000 or smaller than 0.05, which means Ha is accepted and Ho is rejected. So that it can be concluded that there is a significant influence on the Islamic work ethic on the welfare of Muslim farmers in Buganagan Village, Karang Tengah District, Demak Regency.?Keywords: Faith, Islamic Work Ethics and Welfare?AbstrakPenelitian ini merupakan penelitian jenis lapangan (field research) dengan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini menggunakan metode angket berupa skala likert dengan opsi empat pilihan jawaban. Populasi dalam penelitian ini adalah petani muslim di Desa Bugangan. Akan tetapi peneliti tidak menjadikan seluruh populasi sebagai responden, melainkan mengambil sampel dengan random sampling dari populasi. Sedangkan analisis data dalam penelitian ini menggunakan analisis korelasi yang diolah melalui SPSS seri 17 for windows.? Berdasarkan hasil uji hipotesis 1 yaitu pengaruh iman terhadap etos kerja Islami diperoleh hasil bahwa nilai r = 0,730 dan nilai sign. = 0,000 atau lebih kecil daripada 0,05 yang berarti Ha diterima dan Ho ditolak. Sehingga dapat diberikan kesimpulan bahwa ada pengaruh yang signifikan iman terhadap etos kerja Islami petani muslim di Desa Bugangan Kecamatan Karang Tengah Kabupaten Demak. Berdasarkan hasil uji hipotesis 2 yaitu pengaruh etos kerja Islami terhadap kesejahteraan diperoleh hasil bahwa nilai r = 0,582 dan nilai sign. = 0,000 atau lebih kecil daripada 0,05 yang berarti Ha diterima dan Ho ditolak. Sehingga dapat diberikan kesimpulan bahwa ada pengaruh yang signifikan etos kerja Islami terhadap kesejahteraan petani muslim di Desa Buganagan Kecamatan Karang Tengah Kabupaten Demak.? ? Kata kunci: Iman, Etos Kerja Islami dan Kesejahteraan
RELASI PASAR KEUANGAN DAN KINERJA INOVASI: STUDI PENDAHULUAN PADA PASAR KEUANGAN INDONESIA Noekent, Vitradesie
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
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AbstractThis study aims to analyze the relation of financial market financing structure to innovation performance at listed companies in Indonesia Stock Exchange. This study tested two hypotheses: positive relationship of capital market and negative relation of credit market to innovation performance. The hypotheses of this research are aimed by quantitative and qualitative approach sequentially. The results of the test show significant support for both hypotheses. These findings support excellence internal funding arguments for research and development activities to produce innovative products.? ??Keywords: capital market, credit market, innovation performance?AbstrakPenelitian ini bertujuan untuk menganalisis relasi struktur pendanaan pasar keuangan terhadap kinerja inovasi pada perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menguji dua hipotesis: relasi positif pasar modal dan relasi negatif pasar kredit terhadap kinerja inovasi.? Hipotesis penelitian ini menggunakan pendekatan kuantitatif dan kualitatif secara sekuensial.? Hasil pengujian menunjukkan dukungan yang signifikan untuk kedua hipotesis.? Temuan ini mendukung argumen keunggulan pendanaan yang berasal dari internal untuk aktivitas penelitian dan pengembangan yang bertujuan untuk menghasilkan produk inovatif.?Kata kunci: pasar modal, pasar kredit, kinerja inovasi
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT CITRA TUMBUH LESTARI TAHUN PAJAK 2013 Notohatmodjo, B. Soehakso
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
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The study aims to look at the PT. Citra Tumbuh Lestari which is located in Petojo Selatan I No.40, Central Jakarta related to compliance in tax laws applicable to the fiscal correction in thecommercial financial report in 2013 along with fiscal correction described. The method used inthis research is descriptive method; aims to describe and explain the data or events sentencesexplanation. Data obtained by conducting data collection that is interview, documentation, andliterature study. The collected data were analyzed by descriptive analysis of the comparativemethod. Conclusions from the analysis of the data based on research results CommercialFinancial Statements PT Citra Tumbuh Lestari contained positive fiscal correction where thereare several accounts expense recognized in accordance with Financial Accounting Standards, butaccording to the Tax Accounting should not be recognized as an expense. Based on the calculationof the total correction of Rp 340 884 894 positive and negative fiscal correction Rp 38.543.829.As a result of the fiscal correction is then an increase in the commercial profit of Rp2.645.998.935,- to Rp 2.948.340.000,- or profit rose 11.42% in accordance with the rules-basedfiscal correction Tax Act.Keywords: Fiscal Correction, Commercial Financial Statements
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR Amiq, Bahrul; Hadi, Nor
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
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The purpose of research to analyze and prove the influence of whether corporate socialresponsibility disclosure and earnings management affect the legitimacy of investors. Theresearch was conducted at Go Public company listed on Indonesia Stock Exchange. The dataused are secondary data in the form of annual report / annual report of each company from2010-2012. Independent variables used are corporate social responsibility disclosure andearnings management, while the dependent variable used by investor legitimation. CSR usesCorporate Social Disclosure Index (CSDI) indicators, while earnings management uses totalaccruals. Data analysis method used to test the hypothesis is multiple linear regression. Theresult of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 andsignificance value 0,230. The second hypothesis is accepted by t-count -3,362 and thesignificance value is 0.002. The third hypothesis is received with f-count of 5.781 and thesignificance value is 0.007. The coefficient of determination is 0.272 or 27.2%.Keywords: Corporate Social Responsibility Disclosure, Profit Management and InvestorLegitimacy
PENGARUH ATTITUDE TOWARD BEHAVIOR, SUBJECTIVE NORM, PERCEIVED BEHAVIORAL CONTROL PADA INTENTION WHISTLEBLOWING Khanifah, Khanifah; Anam, Muhammad Choirul; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
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Abstract This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention. Collecting data in this study through questionnaires and conducted on 39 respondents who were auditors working at the Regional III Financial Services Authority (OJK) office in Central Java and Yogyakarta Special Region. Data analysis techniques in this study were processed using SPSS version 21. The results of this study indicate that attitude toward behavior has a positive effect on whistleblowing intention, subjective norm has a positive effect on whistleblowing intention, and perceived behavioral control has a positive effect on whistleblowing intention.Keyword: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.AbstrakPenelitian ini bertujuan untuk menguji dan mengalisis pengaruh attitude toward behavior, subjective norm, perceived behavioral control pada intention whistleblowing. Pengumpulan data dalam penelitian ini melalui penyebaran kuesioner dan dilakukan pada 39 responden yang merupakan auditor yang bekerja di kantor Regional III Otoritas Jasa Keuangan (OJK) Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik analisis data dalam penelitian ini diolah dengan menggunakan program SPSS versi 21. ?Hasil penelitian ini menunjukan bahwa attitude toward behavior berpengaruh positif pada intention whistleblowing, subjective norm berpengaruh positif pada intention whistleblowing, dan perceived behavioral control berpengaruh positif pada intention whistleblowing.Kata Kunci: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.
ANALISIS USAHA TANI BELIMBING DI DESA BETOKAN KECAMATAN DEMAK KABUPATEN DEMAK Sari, Risti Lia
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
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AbstractPlantation crop is one of agriculture sector that give biggest contribution to Demak Regency GRDP. Carambola is one of the plantation crops that become the leading commodity. One of starfruit producers in Demak Regency is Betokan Village. The purpose of this study is to determine the factors of production (biological factors and economic factors) that affect the factors of starfruit production In Betokan Village Demak District DemakVariables used in this study are biological factors covering land area, number of trees, seeds, fertilizers, insecticides and socioeconomic factors including production cost, price, labor, education level, income level, risk and uncertainty, and also institutional factors. The data used in this research are primary data and secondary data. The methods of data collection are interview and documentation methods. The analysis used in the research are descriptive statistics and cross tabs. The results show that the area of land and the number of fewer trees, the relatively small number of seedlings, the price of seeds, fertilizer and expensive drugs, the attacking disease, the extreme conditions and the counselling / guidance of the relevant agencies and farmer groups that are less than needed, cause the decline in production of starfruit farming in Betokan Village Demak District Demak District.?Keywords: Carambola, Production Factors, Betokan Village, Kab. Demak?AbstrakTanaman perkebunan merupakan salah satu sektor pertanian yang memberikan sumbangan terbesar pada PDRB Kabupaten Demak. Belimbing merupakan salah satu tanaman perkebunan yang menjadi komoditas unggulan. Salah satu penghasil belimbing di Kabupaten Demak adalah Desa Betokan. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor produksi (faktor biologi dan faktor soaial ekonomi) yang mempengaruhi faktor produksi belimbing Di Desa Betokan Kecamatan Demak Kabupaten Demak. Variabel yang digunakan dalam penelitian ini adalah faktor biologi meliputi luas lahan, jumlah pohon, bibit, pupuk, insektisida dan faktor sosial ekonomi meliputi biaya produksi, harga, tenaga kerja, tingkat pendidikan, tingkat pendapatan, resiko dan ketidakpastian dan kelembagaan. Data yang digunakan dalam penelitian ini menggunakan data primer dan data sekunder. Metode pengumpulan data menggunakan metode wawancara dan dokumentasi. Analisis yang digunakan adalah statistik diskriptif dan tabulasi silang (cross tab).Hasil penelitian menunjukkan bahwa luas lahan dan jumlah pohon yang lebih sedikit, jumlah bibit yang relatif sedikit, harga bibit, pupuk dan obat obatan yang mahal, penyakit yang menyerang, kondisi yang ekstrim serta penyuluhan/pembinaan dari Dinas terkait dan kelompok tani yang kurang maksimal, menyebabkan menurunnya produksi usaha tani belimbing Di Desa Betokan Kecamatan Demak Kabupaten Demak.??Kata kunci: Belimbing, Faktor-faktor Produksi, Desa Betokan, Kabupaten Demak
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)
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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