Jurnal Ekonomi

Abstract

The purpose of this study is to present the most likely conceptual scheme in film marketing research. Based on the study of several leading international journals, many factors are interrelated in film consumption so that the use of quantitative research alone is not sufficient in explaining the phenomenon of film consumption. Factors such as personal involvement with narrative and film characters are worthy of research. Some theories used by journal article writers reviewed in this paper are consumer behavior theory, marketing theory, cognitive theory, communication theory, group dynamics theory, and existentialist phenomenologies. As much. Analysis method on the five articles (quantitative) using regression statistic tool. The data used in the five articles (quantitative) is secondary data. Only on qualitative (phenomenological) approaches that use primary data, directly from the consumer experience.

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Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.

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Abstract

The purpose of this research is to analyze and determine whether there is a direct effect of capital structure (X₁) and the Investment Decision (X₂) the Value of the Company (X₃) at the company’s advertising, printing and media in the Indonesian Stock Exchange. The population in this research is 14 companies. Samples are 9 companies with purposive sampling method. This type of research is quantitative. Analysis of data use path analysis with SPSS 21. Based on data analysis, the results show that the capital structure (X₁) has significant negative direct impact to investment decisions (X₂), the capital structure (X₁) has no direct impact significantly on company value (X₃), the investment decision (X₂) has significant positive direct impact to company value (X₃) and capital structure (X₁) has significant negative direct impact to company value (X₃) through investment decisions (X₂).

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Abstract

This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, and regional expenditure in 23 districts / cities in Aceh from 2013 until 2015 with a total population of 69 LKPD. By using multiple linear regression analysis method as data analysis method. The results of this study indicate that revenue sharing funds and general allocation funds have an effect simultaneously on local expenditure on District / City Government in Aceh. While partially, revenue sharing has significant effect to local expenditure, while general allocation fund also influences to district/city expenditure in Aceh.

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Abstract

This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the existence of the Embassy and Latin AmericanEmbassy in Indonesia, as well as the number of MoU have positive effect on bilateral trade performance.From the results of the analysis can be concluded the initial expectation that the geographical distance into one of the obstacles in improving the trade relations of the Latin-American Republic to be less precise. In contrast, historical and emotional closeness factors appear to positively affect the trade relations between Indonesia and Latin America. This can be seen from Suriname, as a former colony of the Netherlands have a positive influence on trade relations between Indonesia and Suriname. In addition, the existence of the Embassy in Latin American countries and Latin American Embassy in Indonesia have a positive effect on the performance of RI-Latin America trade relations.

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Abstract

Dividends are important to the company as they relate to the allocation of revenues from corporate growth and wealth to shareholders. The purpose of this study is to analyze dividend policy proposed by Lintner stating that dividend policy is influenced by profitability and lagged dividend. The population of this study are companies listed on the Indonesia Stock Exchange in 2012-2015. Samples taken as many as 133 companies. The sampling technique used purposive sampling technique. The analytical method used is multiple linear regression. The result of the research concludes that profitability and lagged dividend have significant positive influence to dividend policy.

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Abstract

This research aims to determine the influence of green marketing which consists of ecolabel, ecobrand, environmental advertising, environmental awareness, green product, green price, green promotion and demographic for brand image of Philips LED lighting products at Bandung city. In this research use descriptive quantitative method and causality. The sample in this research is part of the user of Philips LED lighting products at Bandung city that is not known with certainty amount. Data analysis and processing techniques used are validity test, reliability test, descriptive analysis, and multiple linear regression analysis. There are four variables that have influence for brand image among others are environmental advertising (1,787), environmental awareness (3,508), green product (1,808) and green price (2,211). The magnitude of the influence of green marketing for brand image is amounted 67,4%.

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Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

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Abstract

Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the caliphate Islamiyah is more geared to meet the command and prohibition of Allah Ta’ala that is contained in the Quran and Hadith as a source of law. Through this history can be analyzed on ontology, and axiology epistimology on the accounting records of that era. This article is expected to open new horizons to the concept of Islamic accounting in order to be consistent with the purpose of man on earth is to worship Allah Ta’ala.

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Abstract

In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC Countries as well as established during the year, there are: Indonesia, Malaysia and Pakistan. And from GCC are: Saudi Arabia, Dubai and Bahrain.

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