cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. rembang,
Jawa tengah
INDONESIA
JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
ISSN : -     EISSN : -     DOI : -
Core Subject :
Arjuna Subject : -
Articles 96 Documents
 1   2   3   4   5 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DI LINGKUNGAN DINAS PENDIDIKAN KABUPATEN PATI Fikri, Tazkiyatul; Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTPerformance in Government Performance Accountability (AKIP) as stipulated in Presidential Decree No. 7 The year 1999 was a picture of the level of achievement of the implementation of activities or programs or discretion in accordance targets and goals set forth in realizing the goals, objectives, vision and mission of the organization. Performance Government officials in the Environment Department of Education is influenced by several factors, both related to labor itself as well as those related to the environment either governmental or formal organization in this case non-formal schools and organizations such as early childhood education and courses. Variables money used in this study is budgeting participation, leadership style and organizational commitment. The population of the whole entire Structural Echelon III and IV in the Environmental Education Office of Pati number of 41 respondents. From the test results showed that seluru statement instrument valid and reliable. Hypothesis test results showed that budget participation, leadership style and organizational commitment significant positive effect on the environmental performance of the government apparatus in Pati District Education Office.Keywords : budgeting participation, leadership styles, organizational commitment, the performance of the government apparatus
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Pujihastuti, Elly Lilis; Tahwin, Muhammad
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAKSIOtonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah.Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian.Kata kunci : Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM TERHADAP KEMANDIRIAN DAERAH (Studi Kasus Pada Kabupaten/Kota Di Propinsi Bali Periode 2011-2015) Wahyuningsih, Panca
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial independence is the goal of every area to improve the life of an area. The more independent the region is improving people's welfare.The purpose of this study was to determine whether the Influence of Local Taxes, Levies, and General Allocation Fund on The Level Regional Financial Independence at district or city government of Bali Province. The method to use a causal research design with a sample of eight county and one city in the province of Bali. This research was conducted for the periods of 2011 to 2015. Data used is secondary data. The data analyzed in this study compiled from Budget Realization Report. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before performing multiple linear regression testing f tes, t test, and test the coefficient of determination. The analysis showed that partially local taxes and lavies positive effect on the level of local financial independence. While the general allocation fund and no significant negative effect on the level of local financial independence. Simultaneously, local taxes, levies, and general allocation fund a positive effect on the level of local financial independence. Keywords:           Level Regional Financial Independence, Regional Tax, Retribution, and General Allocation Fund.
PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, KINERJA KEUANGAN, DAN REPUTASI AUDITOR TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Asuransi Yang Go Publik Di Bursa Efek Indonesia Tahun 2010-2013) Rizka, Ifada Diah Ayu; Arifin, Zaenal
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Enterprise Risk Management Disclosure, Financial Performance and Auditor Reputation on firm value. The population in this study is an insurance company that go public on the Indonesian Stock Exchange from the year 2010-2013, with 44 samples selected using purposive sampling method. Testing the hypothesis in this study using descriptive statistical analysis and multiple linear regression analysis. The results of this study showed that the variable ERMD, ROA, and LIK does not effect to NP. While the variable LEV with a confidence level of 90% and RP significantly effect to NPL. Keyword:             Risk Management Disclosure, Profitability, Leverage, Liquidity, Auditor Reputation, and Firm Value.
MODEL PRESTASI KERJA YANG DIPENGARUHI VARIABEL ROTASI DAN MUTASI (Studi Kasus Pada Dinas Sosial Provinsi Jawa Tengah) Rahayu, Tintin; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractHuman resources is one of the important resources in an organization or company. Source amanusia quality day will help the smooth running of the organization and achieving goals. Quality human resources indicated by the performance achieved. It can encourage the achievement of which is the rotation and mutation. Because it can help improve the knowledge and quality of employees. This study aims to determine whether there is influence between the rotation and the mutation of the job performance of employees Social Service Central Java Province. The method used is multiple linear regression analysis with a population of 180 employees and 45 employees of the sample of the study. The results showed that rotation and mutation partially or simultaneously significant positive effect on job performance, the t value 6.516 > 1.681 with a significance level of 0.000 for the variable rotation, whereas the mutation variable t value 2.663 > 1.681 with 0.011 significance level. Simultaneous test F count 34.810 > 4.07 with a significance level of 0.000.Keywords: Rotation, Mutations and Job Performance.
PENGARUH PENGEMBANGAN KARIR DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA PERAWAT (Studi Pada RSJD Dr. Amino Gondohutomo Provinsi Jawa Tengah) Fitriani, Fitriani; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of career development and organizational commitment partially and simultaneously to job satisfaction of nurses in RSJD Dr. Amino Gondohutomo Central Java Province. The variable in this study is divided into two, independent and dependent variables. The independent variables consist of career development and organizational commitment and the dependent variable is job satisfaction of nurses. The population in this study is nurses in RSJD Dr. Amino Gondohutomo Central Java province and the sample is a nurse with a total of 80 people. This research was conducted by testing the validity and reliability of the instrument, then the data were analyzed using multiple linear regression analysis and hypothesis testing, including: t test, F test and the coefficient of determination. The analysis showed the career development have a positive effect on job satisfaction of nurses partially and organizational commitment has positive influence on job satisfaction of nurses partially. While simultaneously career development and organizational commitment has positive influence on job satisfaction of nurses. Keywords:           Career Development, Organizational Commitment, and Job Satisfaction.
PENGARUH PENERAPAN STRUKTUR DAN PROSES SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI VARIABEL INTERVENING (Studi Pada RSUD dr. R. Soetrasno Rembang) Nugroho, Rion Fiarta Adi; Hidayat, Riskin
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test the effect of the applying structure and process management control to management performance through responsibility accounting in RSUD dr. R. Soetrasno Rembang. This research use survey with purposive sampling method. This sampel is 31 respondents consisting of a cashier, finance, planning section, and structural labour. Data were collected by means of questionnaires directly deliver to respondents. Analysis of the data using path analysis. This research suggest that structure and process management control influence positive not significant to management performance, and than responsibility accounting influence positive significant to management performance. This is suggest that responsibility accounting indirectly can mediate the relationship between structure management control with management performance. Morever, this research also refer that the responsibility accounting can’t mediate the relationship between process management control with management performance. Keyword:             Structure and Process Management Control, Management Performance, Responsibility Accounting.
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.
PENENTUAN STRUKTUR MODAL PERUSAHAAN MINING DAN MINING SERVICES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2012 Alfariza, Muhammad Ferry
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sample of this study is 18 mining and mining services company listed on the Indonesia Stock Exchange in the period 2008 -2012. This study aims to determine effect off Return On Assets (ROA), Firm Growth, Current Ratio (CR), Price Earning Ratio (PER), and Assets Structure to Capital Structure. The analysis technique used is multiple linear regression analysis using SPSS. Results of research on the F test showed that ROA, Firm Growth, CR, PER, and Assets Structure significantly influence Capital Structure. While the results of the t test showed that ROA, CR, and PER negative effect on Capital Structure, Firm Growth positive significant effecct on Capital Structure, and Assets Structure positive not significant effect on capital structure. Keyword:             Capital Structure, Return on Assets, Firm Growth, Current Ratio, Price Earning Ratio, and The Assets Structure
PENGARUH PARTISIPASI ANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGAWASAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN KJKS BMT BUS LASEM DI WILAYAH KABUPATEN REMBANG Muniroh, Hetty
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Partisipasi Anggaran, Penerapan Sistem Informasi Akuntansi, Pengawasan  dan Disiplin Kerja Terhadap Kinerja Karyawan KJKS BMT BUS Lasem di Wilayah Kabupaten Rembang baik secara parsial maupun simultan. Jumlah responden dalam penelitian ini sebanyak 49 responden yang diperoleh dengan teknik purposive sampling. Data primer berupa persepsi responden tentang Partisipasi Anggaran, Penerapan Sistem Informasi Akuntansi, Pengawasan dan Disiplin kerja Terhadap Kinerja Karyawan diukur dengan menggunakan instrumen penelitian yang telah diuji tingkat kesahihan (validitas) dan kehandalannya (reliabilitas). Analisis regresi linier berganda digunakan untuk menganalisis data.Hasil dari penelitian ini menunjukkan, secara parsial, Partisipasi Anggaran, Penerapan Sistem Informasi Akuntansi dan Pengawasan berpengaruh positif dan signifikan terhadap Kinerja Karyawan KJKS BMT BUS Lasem di Wilayah Kabupaten Rembang, sedangkan Disiplin Kerja berpengaruh positif tetapi tidak signifikan terhadap Kinerja Karyawan KJKS BMT BUS Lasem di Wilayah Kabupaten Rembang. Secara simultan, Partisipasi Anggaran, Penerapan Sistem Informasi Akuntansi, Pengawasan dan Disiplin kerja secara bersama-sama berpengaruh positif dan signifikan terhadap Kinerja Karyawan KJKS BMT BUS Lasem di Wilayah Kabupaten Rembang. Kata kunci: Partisipasi  Anggaran,  Penerapan  Sistem  Informasi  Akuntansi, Pengawasan,  Disiplin kerja, Kinerja Karyawan

Page 1 of 10 | Total Record : 96

 1   2   3   4   5 

Filter by Year

2015 2021


Reset
Filter By Issues
All Issue Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021 Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021 Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020 Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020 Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019 Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019 Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018 Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018 Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017 Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017 Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016 Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016 Vol 3, No 01: DESEMBER 2016 Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015 More Issue