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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

jema
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Published by Universitas Islam Malang

ISSN : 16937864 EISSN : 25974017 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general.

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Articles 7 Documents

Search results for , issue "Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen" : 7 Documents clear

IDENTIFICATION OF BUSINESS ENTERPRISES BUMDES BASED ON SOCIAL AND ECONOMIC ASPECT (Case Study at BUMDes Ijen Lestari Tamansari Village District of Banyuwangi) Moh. Hudi Setyobakti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Law No. 6 of 2014 on Villages, provides an important position for the village to play its role in development. The important role of the village is the local authority possessed by the village in managing its household. Village economy is one of the important factors in assessing the success of village development. The village economic problems need to be solved by handling thoroughly, starting from the construction of infrastructure facilities, to developing the potential of the village to be optimized into opportunities for business opportunities that prosper the village community. Village Owned Enterprises, here in after referred to as BUMDes, become one of the important mandates contained in the Village Law. BUMDes urgency is affirmed in Permendesa number 4 of 2015. The context of BUMDes establishment is expected to be the driving force of the village economy, meaning that the establishment of BUMDes is not merely an orientation to the profit of the institution, but the more essence is the establishment of BUMDes should be able to provide both economic and social benefits to villagers.The type of this research is descriptive qualitative, with the aim to identify and analyze the feasibility aspects of BUMDes business in terms of social and economic aspects. The results showed that BUMDesIjen Lestari Tamansarivillage District of Banyuwangi gave positive impacts economically and socially for the villagers like directly or indirectly. BUMDes's main business sector engaged in tourism management has an impact for residents around Ijen region, in the form of additional income from multiplayer tourism effects. The direct impact of BUMDes employees' involvement in the management of activities and community involvement in BUMDes businesses such as local food producers packed with BUMDes and community-based homestay managers.Keywords: BUMDes, Social Aspect, Economic Aspect, Banyuwangi

ANALYSIS OF SYARIAH OPERATIONAL FINANCIAL COURSE LEARNING ELEMENTS TO STUDENT FRUITFULNESS Siti Aminah Anwar; Junaidi Junaidi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Learning Elements which consists of Internships, Practicum Books, Student Activity, and Mid-Final Exam can drive the level of success of students in taking the Syariah Financial Operations Course. The fact that there are 70% Students who have less satisfactory score in Syari'ah Financial Operations Course need to be explained. Therefore it is necessary to analyze which elements that can help and encourage the success level of students. The purpose of this study is (1) to justify the learning model of the Syariah Operational Financial Course (2) to analyze the factors affecting the success rate of Students (3) to detect the constraints that faced by the learning model element of the Syariah Operational Finance Course as well as offer solutions in minimizing problematics. The population of this study is students who have taken the Syari'ah Financial Operations Courses (150-190 students or 90-95% of the population). In collecting data, researcher uses interview and questionary. Researcher uses qualitative descriptive approach to answer the objectives (1) and (3). While the others research objective is answered through Multiple Regression. Prominent analysis results can be used as a basis in revising future learning models.Keywords: Internships, Practicum Books, Student Activity, Mid-Final Exam, Student Result

PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL Hariri Hariri; Ayub Wijayati Sapta Pradana; Sri Luki Widjajanti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number

INFLUENCE OF THIRD-PARTY FUNDS, CAR, NPF AND FDR TOWARDS THE RETURN ON ASSETS OF ISLAMIC BANKS IN INDONESIA Risma Ayu Kinanti; Purwohandoko Purwohandoko
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The purpose of this research is to analyze the influence of third party funds, capital adequacy ratio (CAR), non performing financing (NPF) ,financing to deposit ratio (FDR) Of return on assets (ROA) during period of 2008-2013 syariah banks in indonesia. About 3 syariah banks in indonesia was taken as sample for this research. The data used for this research were obtained from the data of Quarterly Published Financial Report Period 2008 up to 2013. The analysis technique used is Linear Regression that aims for estimating the relationships among variables. The results of F test showing that Third Party Funds, CAR, NPF and FDR simultaneously influential to ROA. While The result of t-test showing Third Party and NPF has significant positif effect to ROA, CAR and FDR has a negative effect on ROA syariah banks in Indonesia.

THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT Syahril Syahril; Isnani Yuli Andini
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

COMPANY VALUE DETERMINANTS STUDY ON MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Oyong Lisa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The purpose of this study to determine the effect of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI) partially or simultaneously. This research tested the hypothesis that there is influence of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling. The research method used is multiple linear regression statistic method.The results showed that firm size variables have no effect on firm value, leverage has no effect on firm value, profitability has positive influence to firm value. While simultaneously there is influence of firm size, leverage, and profitability to firm value with coefficient of determination (adjusted R2) obtained equal to 0,28, indicating that 28% company value can be influenced by firm size, leverage, and profitability, while side 72% The value of the company is influenced by the variables that are not examined in this research. The limitations of this study is to examine the effect of firm size, leverage, and profitability on firm value. While other variables that affect the value of the company is expected to be examined by further researchers.Keywords: Firm Size, Leverage, Profitability, Corporate Value

THE EFFECTS OF POLITICAL EVENTS AGAINST ABNORMAL RETURN AND TOTAL VOLUME SHARIA SHARES ACTIVITY THAT LISTED IN JAKARTA ISLAMIC INDEX (JII) Rizka Zulfikar; Prihatini Ade Mayvita
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This research is an event study that aims to discover whether there is any empirical evidence of the stock changed to one of the political events in Indonesia. This research used a political event namely Jakarta Governor Election 2017 Round II, by using indicator value of abnormal return and Trading Volume Activity Sharia stocks in Jakarta Islamic Index Stock Market. This event political event was held on April 19, 2017. Population and sample in this research are 30 sharia stocks in JII. The data used in this research are secondary data consists of consists of daily stock prices, daily share trading volume, and daily stock prices index during the five days before, one day at the time of, and five days after the event. Statistical tool used to test the hypothesis is t test and Wilcoxon Signed Rank Test. T test calculation results indicate that there are significant positive value of abnormal return at a few days around the event date, which means the market responds to this event as a good news. While the results of Wilcoxon Signed Rank Test prove that there are significant differences between the average abnormal return in the period before the time the event and in the period after the time event, but not significant in the period before- after the event. The results of Wilcoxon Signed Rank Test also shows that there are significant differences between the average trading volume activity in the period at the time of-after the event, but not significant in the period before-at the time event and before-after the event.

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