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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
JAE (Jurnal Akuntansi dan Ekonomi)
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
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.
Articles 7 Documents
Search results for , issue "Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI" : 7 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA MAYA NOVITASARI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.052 KB) | DOI: 10.29407/jae.v3i1.12009

Abstract

This study aims to analyze and find empirical evidence of factors that affect audit delay and delayed publication of financial statements on consumer goods companies listed on the stock exchange Indonesia in 2012-2015. Factors studied in this research are liquidity, profitability, the size of a public accounting firm and auditor opinion as independent variable while audit delay and delayed publication of financial statements as dependent variable. The sample consists of 21 companies listed in Indonesia Stock Exchange selected by using purposive sampling. The analytical tool used is multiple regression analysis to measure audit delay, logistic regression to measure the delay of publication of financial statements and spearman correlation to measure the relationship between audit delay and delayed publication of financial statements. Partial hypothesis test results show that liquidity, profitability, auditor opinion no significant effect on audit delay and publication delay while the size of a public accounting firm there is a significant influence on audit delay and the delay of publication. The correlation result indicates that audit delay has no significant effect on the delay of publication
PEMBELAJARAN AKUNTANSI BERBASIS SPIRITUALITAS, BUDAYA DAN KEARIFAN LOKAL MUHAMAD ANAS
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1395.251 KB) | DOI: 10.29407/jae.v3i1.12010

Abstract

Penelitian ini bertujuan untuk menganalisis unsur-unsur spiritualitas, budaya dan kearifan lokal dalam rangka membangun sintesis dalam pembelajaran akuntansi. Budaya dan kearifan lokal dalam penelitian ini dibatasi hanya mengacu kepada unsur-unsur budaya dan kearifan lokal dalam budaya Jawa dimana penulis berada dalam lingkungan social dan berintaraksi di dalamnya. Dalam penelitian ini digunakan studi literature dengan pendekatan etnografi, yaitu menemukan unsur-unsur dalam budaya jawa yang merupakan nilai dan diparktikan dalam kehidupan sehari-hari oleh masyarakat Jawa untuk kemudian dijadikan sebagai suatu sintesis dalam pembelajaran akuntansi. Dengan memasukkan unsur-unsur budaya Jawa, yang merupakan kearifan lokal dalam pembelajaran akuntansi, diharapkan peserta didik (baik siswa maupun mahasiswa) memiliki pengetahuan dan wawasan luas serta tidak terlalu kaku dalam memandang akuntansi sebagai disiplin yang multiparadigma, disamping juga pembelajaran akuntansi menjadi menarik dan tidak kering.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK SYARIAH BERDASARKAN METODE RGEC TAHUN 2012 - 2016 AHMAD KHUDORI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2356.076 KB) | DOI: 10.29407/jae.v3i1.12011

Abstract

The purpose of this research is to know the level of health of Islamic banking in Indonesia using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) in the period 2012 – 2016. Research methods used include quantitative and qualitative methods. On quantitative method describes the Risk Profile using NPF financial ratios (Non Performing Financing), and FDR (Financing the Deposit Ratio), using Earnings ratio ROA (return on assets), ROE (return on equity), BOPO (Cost to Income Ratio), and Capital used CAR (Capital Adequacy Ratio). On the qualitative method describes the Good Corporate Governance. Types of data used are secondary data in the form of annual reports and publications reports published on the website that is managed per Islamic banking in Indonesia. The results of the research show that there are some health conditions in Islamic banking by category very healthy is Panin Bank Syariah, healthy category i.e, BCA Bank Syariah, BNI Bank Syariah, BRI Bank Syariah, Bukopin Bank, Mandiri Bank Syariah, Mega Bank Syariah, Muamalat Bank Syariah, and Victoria Bank Syariah. Categories less healthy are MayBank Syariah.
Analisis PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemda Se-Jawa Barat PUTRI PUSPITA_AYU
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.753 KB) | DOI: 10.29407/jae.v3i1.12007

Abstract

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.
ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ELEX SARMIGI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1636.138 KB) | DOI: 10.29407/jae.v3i1.11749

Abstract

Abstrak: Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal locus of control dengan individu yang memiliki faktor eksternal locus of control secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari equity sensitivity dan budaya terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor internal locus of control memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal locus of control, (3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor locus of control, (4a) equity sensitivity dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) equity sensitivity mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat, budaya tidak mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat. Kata Kunci: perilaku etis; gender; locus of control; equity sensitivity; budaya
Analisis Kinerja Keuangan dan Tingkat Kemandirian Pemerintahan Kabupaten dan Kota Cirebon TIKA SEPTIANI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1845.322 KB) | DOI: 10.29407/jae.v3i1.12008

Abstract

The implementation of the unsettled regional autonomy, require local governments to put greater attention on performance management of the finance area. The level of independence of local Government can be reflected in the financial management area is good, accountable and transparent, therefore needed financial performance measurement to assess the accountability of the Government. This research using secondary data obtained from Badan Pemeriksa Keuangan (BPK) Representatives in West Java. The type of Data that is used in the form: Pendaatan the original Data areas, Data revenues, Routine Shopping Data, and Data development spending Kabupaten dan Kota Cirebon.. Methods of analysis used in this study is the analysis of the ratio of the Financial Independence of the region, the ratio, the ratio of effectiveness of activity, and the ratio of Growth to know the regional financial management performance and independence Kabupaten dan Kota Cirebon. Based on the results of the analysis and discussion of which has been described, the average performance of financial management and the level ratio of the Financial Independence of kabupeten and kota Cirebon on the basis of the analysis of financial ratios is good. It is visible from the ratio of the Financial Independence kabupeten and kota Cirebon who despite having average still low i.e. by 25%, but overall the ratio of independence has experienced an increase of years up to the year 2013 2015.
PENGARUH NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEKTOR INDUSTRI ROKOK Periode 2011 – 2015 ZACHARI ABDALLAH
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1141.106 KB) | DOI: 10.29407/jae.v3i1.11750

Abstract

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return. Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA)

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