Kuliah Umum

Suasana mahasiswa saat mengikuti kuliah umum yang dilaksanakan oleh fakultas Ekonomi UNISMA Bekasi

Perpustakaan

Suasana perpustakaan Fakultas Ekonomi UNISMA Bekasi, Sebagai pusat informasi dan dokumentasi

Olimpiade Akuntansi

Penyerahan piala kepada para juara Olimpiade Akuntansi, salah satu agenda tahunan mahasiswa Fakultas Ekonomi UNISMA Bekasi

Jumat, 05 Juni 2015

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN DANA PERBANKAN SYARIAH DI INDONESIA SEBELUM DAN SESUDAH KEBIJAKAN AKSELERASI PERBANKAN SYARIAH TAHUN 2007/2008


by: Husnul Khatimah

Abstract
This research was aimed to examine about factors related to amount of financing syariah banking. Complexity effects of non performing financing (NPF), Wadiah certificate of Indonesian Banking (SWBI) and third funding sector (DPK) before and after syariah banking acceleration policy. This research was carried out at Jakarta with sampling was conducted by purposive sampling technique, by criteria Bank Muamalat Indonesia was oldest syariah bank in Indonesia. Collecting data was conducted by report of Statistical Syariah Banking 2006 – 2008. Data analysis used dual regression linear method. The result of research showed that DPK, NPF AND SWBI rate affect as positive and significant to financing fluctuation of syariah banking. Before syariah banking acceleration policy, financing of syariah banking growth more rapidly if compared with after syariah bankingacceleration policy.

Key words: financing syariah banking, syariah banking acceleration policy

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ANALISIS PEMODELAN PENGUJIAN EKSISTENSI ANOMALI RETURN HARIAN DI BURSA EFEK INDONESIA (Studi Kasus Periode 2005-2008)


by: Rianti Setyawasih

Abstract
This paper investigates the day-of-the-week effect in Indonesia Stock Exchange (IDX) returns and conditional variance (volatility) from October 2005 to October 2008. The empirical research was conducted using the AR, ARCH, and GARCH model and not the usual linear regression method. The results obtained indicate the GARCH (1,1) model is capable to capture the most empirical features observed in stock return data ( leptokurtosis, skewness and volatility clustering); the results also shows the signifcant presence of the day-of-the-week effect on both stock returns and volatility.

Key words: day-of- the-week effect, stock returns, volatility, AR model, ARCH model, GARCH model

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PENGARUH KEPERCAYAAN KONSUMEN PADA MEREK TERHADAP LOYALITAS MEREK


by: Muhammad Rafiq

Abstract
Trust in a brand is consumers’ willingness to rely on the brand in the face of risks, hoping that the brand can give positive results for them. For the reason, it is important to give more attention to consumers’ trust in a brand. The benefit of the trust is that marketers can retain the position in the competition and reduce the costs to get consumers. Marketers, therefore, must entrust a name or a symbol namely a brand to build relationship with consumers. Most probably, the consumers would not directly trust a brand because each consumer has consideration upon making a purchase. Thus, the marketers must trace and identify factors that influence or build consumers’ trust. Some factors that may influence consumers’ trust in a brand can be categorized into three characteristics, namely brand characteristic, company characteristic, and consumer-brand characteristic. This research is a replication of the research by Lau and Lee (1999) stating that those three characteristics are antecedent of the trust in a brand. The aim of this research was to identify those three characteristics in building the trust in a brand and to identify the influence of the trust in a brand to loyalty. With multiple regression analysis method, it was found that brand characteristics that consist of brand reputation, brand predictability, and brand competence influence the trust in a brand. All company characteristics that consist of trust in the company, company reputation, and motives of the company, except company integrity, influence trust in a brand. Consumer-brand characteristics consisting of brand liking, brand experience, and brand satisfaction influence the trust in a brand, while the similarity of consumers’ self-concept and brand personality and the peer support do not.

Key words: Trust, loyalty, brand.

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP PRESTASI KERJA DAN KEPUASAN KERJA DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING


by: Sabaruddinsah

Abstract
The objective of teh study is to examine. job relevant information (JRI) as an intervening variable between budget participation with job performance and job satisfaction on west java municipalitity. JRI as an intervening variable is important in budgeting system due to its predictive power on budget formulation. The sample of this study is all the staff with in charge in buger formulation in west java province institutions. This study used instruments which are developed Milani (1975), Miller (1999), Josep M. Larkin (1990) and Kren (1992). The period of collecting questionnairce is between oktober dan november 2008. This study distributed 255 questionnaires to all municipalitity under west java province. There were 70 questionnaires which returned and due to the feasibility of questionnaire, only 56 questionnaires. Used in further study. This study used path analysis to tes hypotesis. The result of the study supported H1 and H2 which is indicated that there is positively significant between budget budget participation with job performance and job satisfaction. The study is also supported H3 and H4 which is indicated that JRI as an intervening variable between budget budget participation with job performance and job satisfaction.

Key words: Budget participation, job performance, job satisfaction & job relevant information.

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KAJIAN TEORITIS PENTINGNYA STANDAR BAKU MUTU KEUANGAN SEBUAH LEMBAGA


by: Diana Fajarwati

Abstract
Financial reporting is information that is used as the basis for decision making, therefore the financial statements must be accurate and reliable. The financial statements consist of statements Balance Sheet, profit and loss, and report changes in capital. The income statement reports income and expenses, which according to the economic concept of income must be fought is the highest while the lowest-cost rendahnay. Better cost control must implement the standard fee so it can determine the difference from the established standards.

Key words: standard cost and financial report

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