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JAE (Jurnal Akuntansi dan Ekonomi)

akuntansi
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Published by Universitas Nusantara PGRI Kediri

ISSN : 27219313 EISSN : 25410180 DOI : https://doi.org/10.29407/jae.v6i2

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI" : 7 Documents clear

Analisis Efisiensi Pengeluaran Kesehatan Provinsi Maluku Estro Dariatno Sihaloho; Jacobus Cliff Diky Rijoly; Adiatma Yudistira Manogar Siregar
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Maluku province is the province with the largest island in Indonesia. BPS Maluku report that Maluku province consists of 559 islands and divided into 9 regencies and 2 cities. Geographical conditions with many islands make the health care level not optimal in all districts in Maluku province. Health sector is one of the priorities programs of the government of Maluku Province. The government tries to increase the budget for health sector to increase the output of health sector in Maluku. This paper has two objectives. The first objective is to estimate scores of technical efficiency of health spending of regencies-cities in Maluku province. The second is to analyze the environmental factors that have an important role in enhancing the technical efficiency scores of regencies-cities in Maluku province. This study calculates scores of technical efficiency using Data Envelopment Analysis (DEA) method and use the Tobit method for the analysis of environmental factors. This study calculates the technical efficiency scores of health spending in 9 districts and 2 cities in Maluku province from 2012 to 2015. Key words: Efficiency, Health Spending, Data Envelopment Analysis, Tobit

Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Pada Panti Asuhan Al-Huda Ridwaniyah Jumaiyah Jumaiyah; Wahidullah Wahidullah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study is to find out whether the nonprofit organization implements financial statements in accordance with Statement of Financial Accounting Standards (PSAK 45) on financial reporting of nonprofit organizations. This research uses descriptive qualitative method. taking data using observation, interviews, and documentation. Direct observation was conducted on the subject of research with the knowledge of the board and without the knowledge of the board, the interview was done to the Orphanage management, while the documentation was taken from the financial report data which is owned by the board. The results of this study indicate that the orphanage compiles the activity report and the statement of financial position at the end of the period. While cash flow and notes reports on financial statements (CaLK) have not yet been compiled. Suggestions from this study orphanage should prepare a complete financial report in accordance with PSAK 45. Keywords: orphanage, PSAK number.45, non-profit, financial report

Pengungkapan Corporate Social Responsibility (CSR) Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi Firda Ayu Amalia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study was to empirically examine the effect of the effect of disclosure of Corporate Social Responsibility (CSR) on tax avoidance by adding institutional ownership as a moderating variable. This research is based on legitimacy theory, which explains that every company always tries to get positive recognition or legitimacy from the community. The sampling technique uses purposive sampling with predetermined criteria. The sample used was 45 manufacturing companies listed on the Indonesian Stock Exchange in the 2017 period. This study uses a moderating regression analysis method, moderated regression analysis (MRA), with SPSS version 24 analysis tool to analyze data and test hypotheses. The results of the study prove that there is a positive relationship to the effect of CSR disclosure on tax avoidance. Furthermore, institutional ownership cannot moderate the relationship of CSR and tax avoidance. Keywords: Tax Avoidance; CSR; Institutional Ownership.

Analisis Perbedaan Faktor-Faktor Yang Mempengaruhi Financial Performance Di Indonesia Dan Asia Tenggara Sugeng Hariadi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Financial Performance is one measure of financial performance that can describe the achievements of a company that is sourced from financial statement. Management achievement is reflected in the financial statements measured through earnings. And profitability in this study is reflected through ROA. While the independent variables measured in this study are CAR, LDR, NPL, DER and BOPO. The measurement results of independent and bound variables are compared between those in Indonesia and those in ASEAN. The purpose of the study was to determine whether or not there was a difference in influence and how much difference the influence of the variables CAR, LDR, NPL, DER and BOPO on financial performance for banks listed on the IDX and the ASEAN Stock Exchange. The sample in this study is banks that are listed on the IDX (42), while those in ASEAN Stock Exchange (82). From the analysis that exists, globally on the banking objects listed on the BEI and ASEAN show that there are differences in the partial effect of the CAR, LDR, DER, NPL and BOPO variables, there are differences in influence on the Indonesia Stock Exchange and the State Stock Exchange ASEAN both partially and simultaneously.

Penyusunan Laporan Keuangan Berdasarkan Sak Etap Pada Koperasi Wanita “Usaha Bersama” Srikalimah - Srikalimah; Umi Nadhiroh; Siti Rochmah Indriani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This research is conducted at Koperasi Wanita “Usaha Bersama”in Ngletih village, Kandat distric, Kediri. The research is to know how to make financial report at Koperasi Wanita “Usaha Bersama” in accordance with the Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). This research used data collection tecniques with interviews and transaction documents, The method of data analysis in this study uses descriptive analysis by identifying data or document, evidences of financial transasctions and preparing financial statements in accordance SAK ETAP The results of the study indicate that Koperasi Wanita “Usaha Bersama” in presenting financial report only Income statement and Balance sheet asled to the SAK ETAP, the fact there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Koperasi Wanita ““Usaha Bersama” response regarding the preparation of the financial statements based SAK ETAP is less familiar because lack of knowledge of human resources and the changes of old cooperative management. It is better if the cooperative management join training which held by Dinas Koperasi to understand the components in preparing financial statements in accordance with the SAK ETAP Keywords : Financial Reports, SAK ETAP

ANALISIS PERBANDINGAN PREDIKSI KEBERTERIMAAN E-FILING DENGAN E-FORM DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN 1770/1770S Erni Nurhayati; Nur Hidayat
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

ABSTRACT This study aims to determine the comparison of predictive acceptance of the application of e-filing and e-form. This study uses qualitative methods with a comparative approach to data collection techniques through literature study and field research and interviews. The selection of respondent is done by purposive sampling with the following criteria: (1) taxpayers whose income is from business or free work or employees who are still active in a company, (2) Own NPWP and obliged to report SPT 1770 or 1770 S, (3) Ever reporting his Personal Annual Tax Return either e-filing at least twice and also e-form at least once through the DJP website. Semi-structured interviews were conducted to 10 resource persons. Data analysis is done by reducing data, presenting data and drawing conclusions. There are four aspects analyzed to determine the predictions of acceptance of e-filing and e-form: performance expectancy, effort expectancy, social influences and facilitating conditions. Based on the analysis, the result shows that overall e-filing is still well received compared to e-form. There are still many taxpayers who feel difficulty with the use of e-form in the reporttax return. Keywords: E-filing, E-form, Prediction of Acceptance

Transparansi Penggunaan Dana Desa Dalam Rangka Meminimalisir Patologi Administrasi Hamirul - Hamirul
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This article aims to find out the realization of the use of Village Funds in the village agreed to unite the Rimbo Ilir sub-district, Tebo Regency, Jambi Province. By using the deskripif method with a qualitative approach. Data collection techniques used were interviews with informants as many as 10 people, then the data was analyzed using Trianggulasi. Research Results The use of Sepakat Bersatu village funds has been implemented in accordance with the existing rules in village financial reporting, namely by utilizing the Sikeudes application system, the implementation of the application was implemented in early 2017 in the use of village funds. planning stage and that which has been realized and pathologies be minimalilize . While efforts were made to overcome these obstacles, namely approaching the community directly or cooperating with the RT head of each RT in the Sepakat Bersatu Village. The second attempt was made by the Sepakat Bersatu village government in overcoming the constraints of a lack of understanding in the SISKEUDES application frontline namely conducting training for village communities and also consulting with the Village Community Empowerment Agency (PMD) Keywords: Realization, ADD, Sepakat Bersatu Village, Tebo.

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Faisol

Contact Email
jurnal_jae@unpkediri.ac.id

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+628125933217

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jurnal_jae@unpkediri.ac.id

Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location
Kota kediri,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Faisol

Contact Email jurnal_jae@unpkediri.ac.id

Phone +628125933217

Journal Mail Official jurnal_jae@unpkediri.ac.id

Editorial Address Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location Kota kediri, Jawa timur INDONESIA

Abstract

Abstract

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Abstract

Contact Name
Faisol

Contact Email
jurnal_jae@unpkediri.ac.id

Phone
+628125933217

Journal Mail Official
jurnal_jae@unpkediri.ac.id

Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location
Kota kediri,

Jawa timur

INDONESIA