Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi a national scientific journals are open to seeking innovation, creativity and novelty. Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi is a peer review journal published by Universitas Islam Balitar (UNISBA) Blitar. 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. Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi is published every Juni and December by publishing research results and critical analysis studies in the field of economy.
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<![CDATA[PERBANDINGAN KREDIT MACET UMKM PADA BANK PERSERO DAN BANK PEMBANGUNAN DAERAH DI INDONESIA ]]>
<![CDATA[Risna Kartika]]>;
<![CDATA[Retno Dyah Pekerti]]>;
<![CDATA[Elin Herlina]]>;
<![CDATA[Marlina Nur Lestari]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1169
<![CDATA[Salah satu kredit produktif yang gencar di promosikan di Indonesia ialah kredit untuk UMKM. Hal ini tak luput dari dukungan pemerintah, terlihat dari fasilitas kredit UMKM yang disalurkan dari pihak bank pemerintah baik Bank Persero maupun BPD, berdasarkan data dari tahun 2015 sampai dengan 2019 kredit UMKM yang disalurkan kedua pihak bank tumbuh baik meskipun dilihat secara umum Bank Persero menyalurkan kredit UMKM lebih besar dari BPD, tetapi hal tersebut tidak terlepas dari tingginya Non Performing Loan (NPL) yang lebih dari standard yang ditetapkan Bank Indonesia yaitu 5%. Data yang digunakan dalam penelitian ini ialah data sekunder, berupa data rata-rata kredit untuk UMKM yang disalurkan perbulan oleh Bank Persero dan BPD di Indonesia yang dapat di peroleh dari Statistik Perbankan Indonesia pada website Otoritas Jasa Keuangan (OJK). Metode penelitian yang akan digunakan dalam penelitian ini ialah deskriptif dengan pendekatan kuantitatif dengan menggunakan independent t-test, karena penelitian ini bertujuan untuk mengetahui adakah perbedaan yang signifikan antara kredit macet atau NPL pada Bank Persero dan Bank Pembangunan Daerah di Indonesia. Hasil menunjukkan terdapat perbedaan rata-rata rasio NPL pada Bank Persero dan Bank BPD, dari rata-rata dapat disimpulkan bahwa Bank BPD memiliki rasio NPL lebih tinggi dibandingkan dengan Bank Persero.]]>
<![CDATA[Pengaruh Kemampuan Financial dan Kemudahan terhadap penggunaan cashless transaction ]]>
<![CDATA[Choirul Hana]]>;
<![CDATA[Yessi Kusumawati]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1177
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi cash less transaction. Secara khusus penelitian ini juga diharapkan dapat mengetahui faktor manakah yang paling dominan dalam mempengaruhi cash less transaction. adapun variabel yang digunakan dalam penelitian ini adalah Kemampuan Financial (X1) dan Kemudahan (X2) dan Minat Penggunaan Cash Less Transaction (Y). Menguji teori yang dikemukakan oleh Bagozzi Davis dan Warshaw tentang penggunaan aplikasi teknologi dan Ajzen tentang minat yang ditunjukan melalui perilaku. Jenis penelitian ini adalah penelitian kuantitatif dengan analisis deskriptif dengan populasi seluruh nasabah perbankan yang telah atau pernah melakukan cash less transaction di Kediri Mall. Mengingat jumlah populasi cukup banyak, maka dalam rangka efisiensi dan keefetifan penelitian, dilakukan sampling (pengambilan sampel) dengan metode Purposive Sampling. Dalam hal ini sampel diambil dari pengunjung Kediri Mall yang sedang atau pernah melakukan cash less transaction dengan menggunakan e money karena mereka juga merupakan nasabah perbankan dan pengguna teknologi baru untuk bertransaksi. Teknik pengukuran data menggunakan skala likert dengan metode pengumpulan data melalui kuesioner yang kemudian dianalisis menggunakan SPSS. Dari hasil pengolahan data akan dijelaskan melalui Analisis statistik deskriptif dan Analisis Statistik Inferensial. Analisis statistik deskriptif adalah data variabel yang diteliti, diolah, ditabulasikan dalam bentuk tabel kemudian dibahas secara deskriptif melalui frekuensi, persentase dan mean untuk menggambarkan variabel tersebut. Analisis Statistik Inferensial adalah analisis yang digunakan untuk menganalisis sampel yang hasilnya diberlakukan untuk populasi]]>
<![CDATA[Pola Penerapan Sistem ‘ngabdi’ yang Dilakukan Pondok Pesantren Bahrul Maghfiroh Malang dalam Konteks Manajemen Sumber Daya Manusia ]]>
<![CDATA[Bambang Septiawan]]>;
<![CDATA[Muhammad Adib Mawardi]]>;
<![CDATA[Muhammad Rizal]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1279
<![CDATA[This study aims to analyze the pattern of implementing the 'ngabdi' system applied to the Bahrul Mahfiroh Islamic Boarding School in the context of HRM. This research is actually focused on the development of human resources in the Islamic boarding school Bahrul Maghfiroh Malang. This is very interesting because there is an integration between pesantren culture and HRM theory which is carried out in the economic and business spheres. In addition, acculturation of human resource development theory and Islamic boarding school culture is also discussed in this study. One of the ways to serve the pesantren is to increase the quality of the output of the students. The method used is a qualitative approach and is included in the descriptive scope because it describes the phenomena that occur in this study. The Miles and Huberman approach model is adopted for the data analysis technique performed. The results prove that 'ngabdi' also applies the HRM theory even though several factors are acculturated with the wisdom of the pesantren itself. In general, the implementation pattern of service in Bahrul Maghfiroh applies the HRM theory starting from recruitment, training, compensation, and termination of employment, although there are modifications according to the needs of the pesantren]]>
<![CDATA[Studi Fenomenologis : Perilaku adaptif karyawan lembaga keuangan mikro dimasa pandemi ]]>
<![CDATA[Dhiyan Septa Wihara]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1280
<![CDATA[This study aims to examine and analyze in depth the adaptive behavior of employees of microfinance institutions, especially rural banks and cooperatives during the Covid-19 pandemic. This adaptive behavior is divided into 4, namely building communication with customers, getting used to new conditions, socializing and getting along with the community, continuing to move to meet targets. The phenomenological study is used because this data comes from the experience of participants who are currently active leaders in microfinance institutions. This study used 2 participants, namely the head of the BPR branch and the manager of a savings and loan cooperative, both of whom have decades of experience in microfinance institutions. The research findings show that the way to adapt in the midst of a pandemic to collect is by changing your appearance by not wearing uniforms and shoes when visiting customers. Then employees must also familiarize themselves with implementing the Covid protocol at work. The office provides hand washing facilities and handsanitazers for customers and employees, and this will have to be used later. Reporting on the results of performance limitations is carried out once a month but the policy for employees is focused on billing activities because it is to reduce risk.]]>
<![CDATA[Analysis of the impact of the Work From Home Policy on Changes in Stock Prices and Transaction Volume Study of Telecommunications Companies at IDX ]]>
<![CDATA[Arie Setyo Dwi Purnomo]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1281
<![CDATA[The work from home policy due to the COVID 19 pandemic is an alternative in preventing the spread of the COVID 19 virus. The general public must get used to working and learning by utilizing telecommunications networks to support work. The increase in internet network traffic is expected to provide a stimulus for telecommunications companies. This study examines the sentiment of work from home to changes in price and transaction volume of shares of two companies, namely PT. Telkom Indonesia Tbk and PT. XL Axiata. Tbk. The analysis technique in this study uses quantitative analysis techniques with a paired t-test sample test. Data collected from the Indonesia Stock Exchange with the type of secondary data. Researchers used the paired t-test sample test using SPSS 21 software. The results showed that PT Telkom Indonesia Tbk indicated a significant price change of Rp. 343 before the policy but the volume of transactions increased after the announcement of the work from home policy. PT XL Axiata Tbk had a significant change of Rp. 126 which was higher before the work from home policy, but the transaction volume had no significant effect before and after the work from home policy.]]>
<![CDATA[Analisis Buy Back Saham Tanpa Rapat Umum Pemegang Saham pada PT Bank Mandiri, Tbk. ]]>
<![CDATA[Choirun Nisful Laili]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1297
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pengumuman buyback terhadap respon pasar pada PT. Bank Mandiri (Persero) Tbk berdasarkan Surat Edaran OJK Nomor 3/SEOJK.04/2020 tanggal 9 Maret 2020 tentang Kondisi Lain Sebagai Kondisi Pasar yang Berfluktuasi secara Signifikan dalam Pelaksanaan Pembelian Kembali Saham yang Dikeluarkan oleh Emiten atau Perusahaan Publik. Penelitian ini juga bertujuan untuk mengetahui apakah ada perbedaan yang signifikan Return, Abnormal Return, dan Trading Volume Activity saham sebelum dan sesudah pengumuman buyback saham tahun 2020. Objek penelitian adalah PT. Bank Mandiri (Persero) Tbk. Hasil penelitian ini adalah tidak terdapat perbedaan antara Return sebelum dan sesudah pengumuman buyback saham di PT. Bank Mandiri (Persero) Tbk. Untuk Abnormal Return sebelum dan sesudah pengumuman buyback tidak menunjukkan perbedaan yang signifikan. Untuk trading volume activity juga tidak ditemukan perbedaan yang signifikan, dapat disimpulkan bahwa pengumuman buyback saham tahun 2020 tidak memberikan keuntungan bagi para investor.]]>
<![CDATA[Sistem Pembayaran Kontrak kerja pembuatan Pagar Panel Beton (Studi Pada PG Kebon Agung Malang) ]]>
<![CDATA[Arif Wahyudi]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1298
<![CDATA[This research was conducted to analyze the work contract payment system in the manufacture of concrete panel fences at PG Kebon Agung Malang so that it can provide information in the form of relevant data, have timeliness, are accurate and useful for the wearer. The qualitative approach used in this research is based on primary data by obtaining data directly from resource persons and using secondary data whose data sources are documents, notes, and other supporting data. The results of this study explain the accounting information system in the form of a system flow chart that explains how the flow of the work contract payment system in making concrete panel fences at Kebon Agung PG starts from CV offering a tender, after being determined the tender winner, the user gives a tender winner letter so that the CV is the winner of the tender. can start his work. After the work is 92.5% completed, CV makes a report of completion of work as evidence that CV has completed part of its project and submits payment by including invoices, receipts, tax invoices, minutes, and SPK to the user to get a blank cash payment request for the first term . Payment of terms for bothparties CV makes a retention report (retention) as the completion of the 7.5% work submitted to the user along with a work agreement letter and a letter of completion of SP work.]]>
<![CDATA[PENETAPAN BIAYA PRODUKSI TAYANGAN IKLAN DI MADU TV BIRO BLITAR ]]>
<![CDATA[Agustyas Retno Hernani]]>;
<![CDATA[Endah Masrunik]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
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DOI: 10.35457/akuntabilitas.v13i2.1563
<![CDATA[Production costs are costs contained in a product or service, so the costs incurred must be able to be identified and calculated correctly, so that the total production costs incurred are truly accurate. The purpose of this study is to find out what costs are contained in the determination of production costs for an advertisement and how to calculate them. The method used is descriptive qualitative, where data is collected by interview and observation method and then draws a conclusion from the results of these interviews and observations. The results of this study indicate that the production costs incurred for an advertisement are determined by the bureau which consists of equipment rental costs and crew costs or salaries (excluding basic salaries) then the amount is calculated and added with transportation costs]]>
