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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 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI" : 7 Documents clear

Analisis Dampak Pertumbuhan Ekonomi, Indeks Pembangunan Manusia dan Pengangguran Terhadap Tingkat Kemiskinan Pada Kabupaten /Kota di Jawa Timur Nurul Imamah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

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Poverty is multi-dimensional concept of human welfare that includes many traditional measures of prosperity. Economic growth and health issues are the primary condition for poverty reduction in the region. The object of this study is how the results of estimates and projections of the poverty level. In this study also discusses the factors that affect poverty, namely the economic growth, Human Development Index, the Unemployment Rate and discuss how they affect poverty levels. This study aimed to analyze the factors affecting the level of poverty. This study used panel data regression analysis. This use to analyze the influence of economic growth, Human Development Index and Unemployment against Poverty Level.With the study period from 2011 - 2015. In each of the projections will be analyzed how the Poverty Level 38 City / Regency East Java province in Indonesia until 2015 formed.Results of analysis using panel data regression is known that variable economic growth, Human Development Index and Unemployment rate significantly affect the level of poverty. It shows that in all three of these variables has an inverse relationship to the level of poverty.

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wirausahawan Terhadap Pentingnya Pembukuan Dan Laporan Keuangan Mar atus Solikah; Puji Astuti; Dyah Paramitha
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.727 KB)

The entrepreneur is one of the important players in the economic development of a region. In many countries, entrepreneurs with various business had a lot to contribute in addressing unemployment, to absorb the labor force that has not accommodated by other sectors. Entrepreneurs are required to identify new opportunities, new product, new production methods and marketing, manage capital and manage all aspect of the company. Activities undertaken by an entrepreneur in developing a business is often constrained by the problem of capital and marketing of its products. This relates to the condition of the difficulty small-scale companies to be able to provide adequate financial reports. Awareness of the importance of bookkeeping and financial statements arise when having to deal with banks or other institutions that require adequate financial statements. Based on these weaknesses, it is necessary to study in order to examine the factors that influence the perception of entrepreneurs associated with the importance of bookkeeping and financial statements. Respondents in this study are all entrepreneurs who have a business area of the business center for digital printing and cutting sticker in Bangsal Kediri totaling 30 entrepreneurs. Data obtained through a questionnaire, and then analyzed using SPSS for Windows version 23.0 chi-square test. The results of the analysis that there is a relationship between educational background, level of education, size of business, length of business, and the business experience with the perception of the importance of bookkeeping and financial reporting with significance values less than 0.05.

ANALISIS LQ, SHIFT SHARE, DAN PROYEKSI PRODUK DOMESTIK REGIONAL BRUTO JAWA TIMUR 2017 Adi Lumadya
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study are: (1). Analyzing East Java GDRP sectors with GDP to determine base sectors; (2). Analyzing East Java GDRP sectors with GDP to determine the value National Share, Proportional Shift and Differential Shift; (3). To estimate East Java GDRP based on GDP projected. Analysis tools: (1). Location Quotient (LQ) and (2). Shift-share Analysis Result analysis: (A). LQ> 1, there are five base sectors are: Industri Pengolahan; Pengadaan Air, Pengolahan Limbah, Sampah; Perdag. Besar dan Retail; Reparasi Mobil dan Motor; Akomodasi dan Makan Minum; Informasi dan Komunikasi. (B). The biggest share is Industri Pengolahan by 15.27%, while the smallest is Pengadaan Air, Pengolahan Limbah, Sampah by 0.05%. (C). Proportional Shift have four sectors are negative. (D). Shift Differential have eleven sectors are negative. (E). Projected East Java Gross Domestic Regional Product in 2017 are 1517.49 billion Rupiah.

Pengaruh Cash Ratio, Debt To Equity Ratio, Return On Assets, Dan Tax Rate Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Sigit Puji Winarko
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Dividend Payout Ratio merupakan rasio yang memperlihatkan bagian earning yang dibayarkan sebagai dividen kepada investor. Penentuan besarnya DPR seharusnya mempertimbangkan pada peluang proyek yang ada, karena hal ini akan berpengaruh terhadap nilai perusahaan dan saham biasa. Rasio keuangan merupakan suatu alternatif yang dapat mengukur DPR. Adapun faktor-faktor yang dapat mempengaruhi dividend payout ratio meliputi: cash ratio, debt to equity ratio, return on assets, dan tax rate. Penelitian ini bertujuan untuk mengetahui pengaruh cash ratio, debt to equity ratio, return on asset, dan tax rate terhadap dividend payout ratio. Pendekatan penelitian yang digunakan dalam penelitian ini merupakan pendekatan kuantitatif. Tempat penelitian dilakukan di Bursa Efek Indonesia. Metode pengambilan sampel adalah purposive sampling. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015 dengan jumlah sampel sebanyak 26 perusahaan. Variabel bebas dalam penelitian ini adalah Cash Ratio (X1), Debt To Equity Ratio (X2), Retun On Asset (X3), Tax Rate (X4), dan Dividend Payout Ratio (Y) sebagai variabel terikat. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, dengan mempertimbangkan syarat uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Pengujian hipotesis yang digunakan adalah uji statistik secara simultan (uji F), uji statistik secara parsial (uji t), koefisien determinasi dan dengan taraf signifikan α = 5%, dengan menggunakan alat bantu program SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial (Uji t) variabel Cash Ratio, Debt To Equity Ratio dan Return On Assets berpengaruh signifikan terhadap Dividend Payout Ratio. Sedangkan variabel Tax Rate tidak berpengaruh signifikan terhadap Dividend Payout Ratio. Hasil uji secara simultan (Uji F) menunjukkan variabel Cash Ratio, Debt To Equity Ratio, Return On Asset, dan Tax Rate berpengaruh signifikan terhadap Dividend Payout Ratio.

ANALISIS EFISIENSI BANK PEMBANGUNAN DAERAH DI INDONESIA; PENDEKATAN STOCHASTIC FRONTIER ANALYSIS Rizki Yudaruddin
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a parametric approach. The purpose of this study examines the sharing factors affecting the efficiency of regional development banks in Indonesia. Using panel data sourced from Bank Indonesia and the Central Bureau of Statistics Year 2009-2015, the model analysis was used to measure the efficiency of banking using SFA. Data were analyzed by Panel Data Regression using E-Views program 8. The study found the bank's profitability as measured by ROA significant negative effect, while NIM significant positive effect. For variable risk of significant positive effect while the stability of banks has a negative influence and insignificant. The size of the bank and depositor funds not significant effect on the efficiency of the bank. GDP variables showed significant positive results. As for the inflation variable was found negative and not significant to efficiency

Activity-Based Costing System Dalam Penetapan Harga Pokok Produksi Serta Pengaruhnya Terhadap Kinerja Perusahaan (Studi Kasus Industri Kain Tenun Ikat Medali Mas Di Kota Kediri) Dian Kusumaningtyas; Rilla Izzatul
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Kediri has Tenun Ikat centers so that people have opportunities to improve their standard of living through weaving industry . In the embodiment , the necessary foundation of the formation of a strong organization in the industry SMEs, especially craftsman weaving Medal Mas Kediri on managerial human resources, marketing , production and managerial finance in preparing business continuity in the long-term direction . Method cost of product is defined as a way to take into account the elements of cost into the cost of production . In the process of calculating all elements of cost into the cost of production of the many businesses went a different way. The concept of Activity Based Costing or ABC method is an alternative to overhead cost. Based on the background that has been described so obtained formulation of the problem " Is there a difference between traditional calculation with activity based costing system in determining the cost of production , sales price , profitability and the implementation of the company's performance . The results of this study are expected to provide feedback or to provide benefits to industry weaving craft in use calculation of the cost of production , sales price , profitability and its implementation on the company's performance , as well as add insight to the reader and can be used for further research. Calculation of the cost of production by using the traditional calculation . Rp . 130,453.67 while using ABC Rp 136 411 , 46. When compared with the profit earned by the traditional calculation of Rp . 29546.33 while the ABC Rp . 23588.54 . For higher profit calculation using the traditional cost allocation caused many not included in the BOP . Special for woven product manufacturers can not sell the goods in accordance with the expected profit due to market price in accordance with the type of product and quality of raw materials used .

Pengaruh Profitabilitas, Likuiditas dan Leverage Dalam Memprediksi Financial Distress (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2013) Sri Kalimah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Penelitian ini bertujuan untuk menguji adanya pengaruh profitabilitas yang diukur dengan menggunakan return on asset (ROA), likuiditas yang diukur dengan menggunakan current ratio (CR), dan leverage yang diukur dengan menggunakan debt to equity ratio (DER) dalam memprediksi financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini termasuk penelitian kausatif sedangkan populasi penelitian diambil dari semua perusahaan manufaktur yang terdaftar di BEI tahun 2009 sampai 2013. Untuk sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 29 sampel perusahaan. Jenis data sekunder ini diperoleh dari Indonesia Capital Market Directory (ICMD). Metode analisis yang digunakan adalah analisis regresi dengan menggunakan bantuan SPSS Versi 19 Berdasarkan analisis regresi berganda diperoleh hasil tingkat signifikansi 5%, maka hasil penelitian ini menyimpulkan: (1) profitabilitas mempunyai mempunyai pengaruh positif dan signifikan terhadap financial distress. Secara parsial (uji t) t hitung rasio profitabilitas (X1) adalah 3,925 > t tabel 2,052 dan nilai r = 0,559 dengan signifikasi 0,001 < 0.05; (2) rasio likuiditas mempunyai pengaruh positif, namun tidak signifikan terhadap financial distress. t hitung rasio likuiditas (X2) adalah 1,149 < t tabel 2,052 dan nilai r = 0,186 dengan signifikasi 0,261 > 0,05; (3) leverage mempunyai pengaruh sangat rendah dan tidak signifikan dalam memprediksi financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. t hitung rasio leverage (X3) adalah 1,613 < t tabel 2,052 dengan signifikasi 0,119 diartikan bahwa dan nilai r = 0,081. Berdasarkan penelitian diatas, disarankan: (1) Bagi perusahaan, dapat dipakai sebagai bahan pertimbangan dalam melakukan perbaikan sebelum financial distress dan menyebabkan kebangkrutan; (2) Bagi akademisi dan peneliti dapat menambah sebuah bukti empiris dan ilmu pengetahuan mengenai pengaruh profitabilitas, likuiditas dan leverage dalam memprediksi financial distress, sehingga dapat dilaksanakan dalam penelitian yang sejalan dengan ini; (3) Bagi investor, dapat dijadikan sebagai pertimbangan dalam pengambilan keputusan investasi yang tepat.

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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

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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

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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