Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas pada topik berikut, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemerintahan dan Sistem Informasi Akuntansi. Jurnal Akuntansi Bisnis dan Ekonomi.
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<![CDATA[Pengaruh Debt To Equty Ratio dan Earning Per Share Terhadap Return Saham dengan Kebijakan Deviden sebaga Intervening ]]>
<![CDATA[Novita Anismawati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.226
<![CDATA[This study aims to determine the effect of Debt To Equty Ratio dan Earning Per Share on stock returns with dividend policy as competitive. Sempel which was taken in the Main Industry and Kima companies. Data analysis method uses multiple linear regression tests. Der and eps have an influence on dividend policy, and der and eps have an influence on stock returns through dividend policy as intervening.]]>
<![CDATA[PERANAN ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN DALAM PERMOHONAN KREDIT PADA PT. PINDAD (PERSERO) BANDUNG ]]>
<![CDATA[Jubaedah .]]>;
<![CDATA[Evi Oktavia]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.227
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja keuangan diukur dengan menggunakan rasio likuiditas, solvabilitas, profitabilitas dan aktivitas periode 2013-2016. Penelitian ini dilatarbelakangi oleh modal kerja yang digunakan untuk menutup biaya operasional selama tahun berjalan, kedua, kondisi mesin dan SDM relatif sudah tua sehingga sulit dikembangkan. Penulis menggunakan metode deskriptif dan teknik pengumpulan data yaitu penelitian lapangan dan penelitian kepustakaan berupa laporan keuangan PT. PINDAD periode 2013-2016. Hasil penelitian menunjukkan kinerja keuangan mengalami fluktuasi dari tahun ke tahun. Kesimpulan dari penelitian bahwa rasio likuditas dan solvabilitas dalam kondisi baik. Profitabilitas mengalami penurunan karena meningkatnya beban keuangan dan collection period menjadi lambat karena meningkatnya penjualan secara kredit.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT LIKUIDITAS KOPERASI SEBELUM DAN SESUDAH PENERAPAN SAK ETAP ]]>
<![CDATA[Rudy Lizwaril Sjaiful]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.228
<![CDATA[Sesuai dengan Peraturan Menteri Koperasi No. 12 Tahun 2015 tentang Pelaporan Keuangan Koperasi dan UKM menggunakan SAK ETAP. Sama halnya dengan bentuk usaha lainnya seperti PT dan CV masing-masing memiliki ukuran yang berbeda satu sama lain yaitu besar menengah dan kecil. Demikian pula halnya dengan bentuk usaha Koperasi ada yang besar, sedang dan kecil. Koperasi Inti berdasarkan keputusan pengurus telah melakukan perubahan standar akuntansi dan Standar PSAK ke Standar PSAK ETAP. Hal ini berdampak pada penyajian laporan keuangan Koperasi INTI yang memiliki anak perusahaan salah satunya tidak ada konsolidasi laporan keuangan anak. Oleh karena itu perlu dilakukan penelitian apakah penerapan SAK ETAP menimbulkan perbedaan signifikan atas kinerja keuangan Koperasi Inti. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa tingkat lkuiditas Koperasi Inti (Cash Ratio) sebelum peneerapan SAK ETAP lebih baik dibandingkan setelah penerapan SAK ETAP. Hasil penelitian ini diharapkan dapat menjadi pertimbangan bagi pengurus Koperasi INTI dalam menetapkan standar akuntansi yang digunakan.]]>
<![CDATA[PENGARUH NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAPRETURN ON ASSETS (ROA) DI PT. BANK JABAR BANTEN SYARIAH KANTOR PUSAT ]]>
<![CDATA[Lenny Yanthiani]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.229
<![CDATA[This research is motivated by the increasingly critical of Islamic banking customers choose a bank that is performing well. PT. Bank Jabar Banten Islamic one public option bank seeks to provide optimum advantages and benefits to customers and stakeholders. The purpose of this study is to determine how influential NPF on ROA, FDR on ROA and simultaneously NPF and FDR on ROA. It is very important to study because it is one of the indicators in knowing the level of business development at BJB Bank Syariah. As we all know, that the development of good business then it will be good also profit to be generated bank. This will have an impact on the trust and loyalty of customers in the store and transact funds in Bank BJB sharia, automatically perusahanakan business performance the better. The management and shareholders increasingly believe and do not hesitate to invest. The existing framework in this study are the theories related to the NPF, FDR and the ROA, which in theory is explained among other NPF influence on ROA, FDR influence on ROA and simultaneously influence the NPF and the FDR on ROA. This research method when viewed from the goal included in the study causative (causative) is to analyze the influence of some variable to another variable. Say so, because this study connects the three (3) variables, namely NPF and FDR as an independent variable (independent variable, the statistical notation X) while the ROA as the dependent variable (the dependent variable, the statistical notation Y). Based on the results of the study concluded that: Changes or variations achievement ROA value is affected by changes or variations of NPF and FDR, although only 10.70%, but very significant ; NPF significantly negative effect on ROA with significant regression coefficient that is equal to -0.019 or -1.90% and sig-t coefficient of 0.0075; The effect of FDR on ROA despite having the appropriate regression toward the hipotesi statement, but the regression coefficient of 0.0003 obtained is not significant.]]>
<![CDATA[Penggunaan Tanda Tangan Elektronik dalam Pengajuan Pembiayaan berdasarkan Prinsip Syariah ]]>
<![CDATA[Aulia Delvina]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.230
<![CDATA[The development of the Sharia Banking Industry is now very rapidly marked by the increasing prevalence of Sharia Commercial Banks. Of course this is in line with business competition, Islamic banks are required to always prioritize better quality services, but are also bound by the good provisions stipulated in the legislation and the Financial Services Authority Regulation (POJK), one of the efforts to improve services is by the Use of Electronic Signatures in Submission of Financing based on sharia principles. The reason for the launch of the Electronic Signature service in the Filing of Financing is to accommodate service users who want convenience in banking transactions. Electronic Signature Service in Submission of Sharia-based Financing in addition to providing easier offers and schemes also provides certain restrictions on the certification of electronic signatures. Demand for the Use of Electronic Signatures in Submission of Sharia-based Financing that continues to increase is supported by the market share of service users from the Indonesian community, the majority of whom are Muslims.Regulation of the Financial Services Authority (POJK) and Sharia Compliance.]]>
<![CDATA[PENINGKATAN PEMAHAMAN TATA KELOLA KOPERASI, PELAPORAN KEUANGAN DAN PERPAJAKAN KOPERASI BAGI PENGURUS KOPERASI SE-JAWA BARAT ]]>
<![CDATA[Suryana SE]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.231
<![CDATA[Cooperative is an economic organization owned, operated by one-person for the sake of mutual interests with the principle of the people's economic movement based on the principle of kinship. The number of cooperatives recorded in the province of West Java in 2017 as many as 25,933 cooperatives and claimed legal entities, Cooperatives are still active about 15.633, in July 2017 a total of 4,643 cooperatives in West Java will certainly be dissolved. Various causes of cooperatives are difficult to develop / not active, one of which is poor governance, there are still many cooperative managers who do not understand the making of financial statements of cooperatives and aspects of taxation. The purpose of this activity is expected all the board is able to perform good and proper cooperative governance, also able to make financial statements and understand, calculate and report tax for cooperatives. The methodology of this activity is 2: Phase 1: Observation / Interview and Phase 2: Seminar and Workshop. The number of seminar and workshop participants are 150 participants / cooperative board of West Java. The results of these activities provide a positive response to the holding and for the board of cooperatives gain new insights and knowledge and motivated to improve good and proper cooperative governance, also encouraged to make a good financial report in accordance with applicable standards and can create tax reports for cooperatives in accordance with applicable regulations.]]>
<![CDATA[ANALISIS UJI KOMPETENSI AKUNTANSI SISWA SEKOLAH MENENGAH KEJURUAN DI PROVINSI JAWA BARAT 2017 - 2018 ]]>
<![CDATA[Andry Arifian Rachman]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.232
<![CDATA[Tujuan penelitian ini adalah menganalisis hasil uji kompetensi akuntansi siswa sekolah menengah kejuruan. Penelitian menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa tingkat kompetensi siswa sekolah menengah kejuruan baik, namun kompetensi tidak sejalan dengan penyerapan tenaga kerja. Keterbatasan penelitian ini tidak membedakan kompetensi siswa sekolah menengah swasta dan negeri. Implikasi praktis dari hasil riset ini diharapkan ada perbaikan atas kurikulum sekolah kejuruan menengah dengan kebutuhan industri.]]>
<![CDATA[Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak. (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1) ]]>
<![CDATA[Anissa Yuniar Larasati]]>;
<![CDATA[Bani Binekas]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.233
<![CDATA[Berdasarkan Undang-Undang nomor 28 Tahun 2017 pasal 4 tentang Ketentuan Umum dan Tata Cara Perpajakan menyebutkan bahwa Wajib Pajak mempunyai kewajiban untuk mengisi dan menyampaikan Surat Pemberitahuan dengan lengkap, jelas, dan menandatanganinya. Walaupun telah dicantumkan sebagai suatu kewajiban , kenyataannya dalam Laporan Tahunan DJP 2016 menjelaskan bahwa tax ratio masih diangap rendah dengan kondisi kurang dari 70%. Hal ini menerangkan bahwa adanya tax gap. Sebagai salah satu sumber penerimaan negara yang dianggap paling berkontribusi maka kepatuhan wajib pajak dianggap paling penting untuk mendongkrak penerimaan negara Indonesia. Maka dari itu salah satu cara pemerintah dengan mengadakan program Tax Amnesty pada tahun 2016 dan di tahun 2017 yang diharapkan mampu meningkatkan penerimaan negara dalam jangka pendek dan dalam jangka panjang.Metode penelitian yang diusulkan adalah menggunakan data sekunder. Metode penelitian kuantitatif dengan desain deskriptif dengan populasi seluruh data mengenai jumlah wajib pajak dan data tax amnesty yang ada di DJP Jabar 1. Pengujian regresi berganda.dengan analisis determinasi, serta Uji hipotesis secara parsial dan simultan untuk mengetahui keterikatan masing-masing variabel . Tujuan utama dalam penelitian ini adalah mengetahui pengaruh tingkat kepatuhan wajib pajak serta efektifitas program tax amnesty terhadap penerimaan pajak di Indonesia. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) Version 21.]]>
<![CDATA[ANALISIS KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH DAERAH KABUPATEN PULAU MOROTAI TAHUN ANGGARAN 2013 - 2015 ]]>
<![CDATA[Alfred Labi]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.234
<![CDATA[The purpose of this study is to determine the performance of the Revenue and Expenditure Budget Region (APBD) at the Regional Government of Pulau Morotai Regency Budget Year 2013-2015. As the output target is expected this research can also be published in national scientific journals and can be used as teaching materials in the lecture process. The form of this research is quantitative research conducted in the Regional Government of Morotai Island District. Data collection technique is done by interview, observation and other supporting documentation relevant to this research. To measure the performance of the budget (APBD) Morotai Island used the method of analysis by using the ratio of Regional Financial Independence, Effectiveness Ratio Against PAD, Regional Financial Efficiency Ratio, Harmony Ratio, Growth Ratio, and Ratio Proportion of APBD. Findings in research on the performance of Regional Revenue and Expenditure Budget (APBD) in Morotai Island District Government Fiscal Year 2013-2015 Where the performance of local government in carrying out its duties in the region is supported by the availability of Budget in the form of Regional Budget (APBD) . Thus, the higher budget absorption of various local government programs, the better the performance of the respective governments.]]>
<![CDATA[ANALISIS PENGARUH PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Risma Budianingsih]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.235
<![CDATA[Locally-generated revanue is the revenue from local taxes, separated regional wealth management and other income. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the contributions provided by hotels and restaurants can spur the economic development of Bandung. The purpose of this study to determine the effect of hotel and restaurant tax on PAD Bandung. The research was conducted at Bandung Revenue Department. The method of analysis used is qualitative research method with descriptive mass formulation approach that is analyzing data of influence of hotel and restaurant tax of year 2011-2016. The data used in this research is secondary data. The statistical test used in this research is doubled linear regression method, and hypothesis test. The results showed that there is influence from hotel tax and restaurant tax to PAD in the year 2011-2016 amounted to 47,511.]]>
