cover
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 2 (2018): JURNAL AKUNTANSI DAN EKONOMI" : 7 Documents clear
Pengaruh Financial Leverage Terhadap Systematic Risk Saham (The Influence Of The Financial Leverage To The Systematic Risk Of Stock) Rahyang Rizal; Dematria Pringgabayu
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.255 KB) | DOI: 10.29407/jae.v3i2.12503

Abstract

This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008
Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah dan Bank Konvensional Dyah Paramitha; Puji Astuti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.497 KB) | DOI: 10.29407/jae.v3i2.12495

Abstract

Banking financial institutions in Indonesia consist of two systems, namely Islamic and conventional banking. The bank as a media regulation in the field of finance, is undeniable in the implementation of its main activity is also accompanied by the achievement of maximum profits. Benefits can be seen from good financial performance. In this study, financial performance is seen from the ROA ratio. Bank performance measurement (performance measurement) used in this study is the bank's financial ratios which include Capital Adequecy Ratio (CAR), Loan To Deposit Ratio (LDR) and Total Assets. This study aims to determine and analyze the effect of the level of CAR, LDR and total assets on the financial performance of Islamic Banks and Conventional Banks and to compare the financial performance of Islamic banks and conventional banks. The research approach used in this study is a quantitative approach. The population in this study are all Islamic banks and conventional banks operating in Indonesia in the 2015-2017 period. While the sample in this study are 3 Islamic banks and 3 conventional banks. The sampling technique uses purposive sampling method and data collection techniques using documentation method with secondary data sources in the form of quarterly financial reports during the study period. Data analysis techniques include descriptive statistics, classical assumption test, multiple linear regression, determination coefficient, t test and F test. The results show that partially the ratio of CAR, LDR and total assets there is a significant difference between Islamic banks and conventional banks. While simultaneously CAR, LDR and total assets have an influence on financial performance. Keywords: CAR, LDR, Total Assets, Financial Performance, Islamic Banks and Conventional Banks.
Penerapan Metode Economic Order Quantity (EOQ) Untuk Persediaan Barang Berbasis Web Rini Rubhiyanti; Intan Pratiwi; Febryantahanuji Febryantahanuji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.752 KB) | DOI: 10.29407/jae.v3i2.12504

Abstract

This research was conducted on a company engaged in food and baverage (ice cream). To meet customers every day the company already has a stockpile warehouse but the documentation that is used today is still simple by recording goods stock by looking directly at the items, and recording in the stock book that has been provided as a report to the leader. In this way there is often a difference between the real stock of goods and the recording of goods per month from the head office. In this company there is also no method to optimize the cost of inventory. This study designs an application that is able to process, document, calculate order transactions and store inventory in warehouses. By applying the Economic Order Quantity (EOQ) method in which the company can find out the amount of good inventory that the company needs as efficiently as possible. It can also be known the inventory of security (safety stock) and the most appropriate time to hold a reorder point (reorder point). With this inventory inventory information system, it is expected that the company can carry out the planning, procurement and monitoring of goods inventory properly, but it can also produce accurate, accurate and effective reports.
Dampak Belanja Daerah Terhadap Pertumbuhan Ekonomi: Pendekatan Persamaan Simultan Nurul Imamah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.991 KB) | DOI: 10.29407/jae.v3i2.12496

Abstract

This study aims to find solutions to the problems of increasing economic growth and regional spending by research models involving regional expenditure variables and economic growth. This research also attempts to fill the gap in the need for regional expenditure development as regional spending can affect economic growth. This research was conducted by building an econometric model in a simultaneous equation system using panel data and estimated using the Two Stage Least Squares method (2SLS). The results of the analysis show that. Regional expenditure has a positive and significant effect on regional economic growth. This is in accordance with Hartati's recommendations, (2012); Marta Pascual and Santiago £ lvarez-GarcÌa (2006); Jamzani Sodik (2007); Wibisana (2014); (Amelia, 2013); (Adrian, 2013); but contrary to the findings of Agus Bagiyanto, (2015); Febian, (2014), as well as the factors that affect regional income and regional spending in each region are relatively the same
Analisis Determinan Kualitas Pelayanan Publik Hamzah Gunawan; Faisol Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.437 KB) | DOI: 10.29407/jae.v3i2.12510

Abstract

This research is motivated with the lack of optimal public services in village offices in the Karangrejo sub-district, which is related to the principles of good governance, including accountability, transparency and participation. Theoritically, the application of accountability, transparency and good participation will produce good public services. Further, the basic principles that can be applied in government to improve public services are accountability, transparency and participation from the community. The purpose of this study is to analyze the effect of accountability, transparency and participation on public services quality in the Village Offices of Karangrejo Subdistrict. This study uses a quantitative approach. The type of research used in this study is the correlation with the sampling technique using cluster sampling where all samples from the entire village office of Karangrejo Subdistrict. The sample in this study amounted to 58 people using the Slovin formula for sampling in each village. Data collection used by the techniques of using questionnaires. The analysis technique used is OLS. Firstly, the data is tested by testing of the validity, reliability and classical assumptions. Based on the results of the study it can be concluded that there is a significant influence of accountability, transparency and participation on public services both partially and simultaneously. Based on the conclusions of the results of the study it is recommended for both public and private organizations to always pay attention to the principles of good governance, if the principles of good governance can be implemented and achieved well it can improve public services. And for the next researcher, it is better to be able to study more variables related to good governance such as effectiveness and efficiency, legal rules and responsiveness that have a significant effect on public services by conducting research at the district level.
EVALUASI KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KERINCI TAHUN ANGGARAN 2008 – 2015: Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, Rasio Efesiensi. Zachari Abdallah; Maryanto Maryanto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.408 KB) | DOI: 10.29407/jae.v3i2.12470

Abstract

ABSTRACT This study aims to determine the financial performance of the Kerinci Regency in 2008 to 2010. This type of research is type ofresearch that is Qualitative and quantitative descriptive, using secondary data, namely data sourced from the financial statements of district government of Kerinci that has been audited by the Badan Pemeriksa Keuangan (BPK) from 2008-2015. Analysis of the regional financial performance of Kerinci Regency is important information, especially for making policies in managing regional finances and asessing the government managed to manage its finances well. And has a positive impacton the welfare of the community. One of the measuring toolsthat can be used to analyze the regional performance of kerinci regency in managing regional finances is to conduct in independence Ratio analysis, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio. Keywords: Regional Financial Independence Ratio, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio.
Akuntansi Syariah Untuk Pembiayaan Murabahah, Mudharabah Serta Kesesuaian Dengan PSAK Syariah No 102 Dan 105 Pada KSPPS BMT NU Jombang Diah Nurdiwaty; Hestin Sri Widiawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.75 KB) | DOI: 10.29407/jae.v3i2.12497

Abstract

This research is motivated by the financing of Murabahah and Mudharabah being the dominant products chosen by customers in the development of micro business, and the implementation of Murabahah and Mudharabah financing is not yet in accordance with Sharia PSAK No. 102 and 105. The researcher will see how the suitability of Murabahah financing treatment, Mudharabah in KSPPS BMT NU Jombang with financial accounting standards (PSAK) No.102 and 105. This study uses a qualitative method descriptive approach. In collecting research data using primary data in the form of interviews and observations, secondary data in the form of documentation presented by KSPPS BMT NU Jombang. Data collection techniques in this study use library research (library reserch), field research (field research). The analysis technique used in this study was to adjust the practice of KSPPS BMT NU with PSAK, then the results obtained from the analysis sought the cause. The conclusion of this study shows the application of Islamic accounting in the financing of Murabahah and Mudharabah in KSPSS BMT NU Jombang in accordance with the SOP in KSPPS BMT NU Jombang. Whereas the suitability of the treatment of Islamic accounting financing for Murabahah financing, Mudharabah against PSAK No. 102 and 105 are not yet appropriate. Incompatibility with the recognition and measurement of assets and advances for Murabahah financing.

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