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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108 Documents
<![CDATA[ANALISIS KANDUNGAN INFORMASI PROSPEKTUS INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI IDX ]]>
<![CDATA[Aris Sunandes]]>;
<![CDATA[Artika Anissa Fatluloh]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i1.778
<![CDATA[This study aims to analyze the Return on Assets (ROA) and Debt to Equity Ratio (DER) effects on Initial Public Offering (IPO) on financial companies listed on the Indonesia Stock Exchange. The research period was 2014-2106 with a sample of 36 financial companies which made an initial public offering on the Indonesia Stock Exchange. Companies that conduct Initial Public Offering show conditions as quite high classified. The results showed that Return on Assets (ROA) and Debt to Equity Ratio (DER) did not have a significant effect on initial returns on financial companies listed on the Indonesia Stock Exchange in 2014-2016]]>
<![CDATA[ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02) ]]>
<![CDATA[Nur Ika Mauliyah]]>;
<![CDATA[Dwinda Agus Prastiwi]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i1.804
<![CDATA[The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.]]>
<![CDATA[AKUNTANSI ZAKAT: KAJIAN PSAK 109 (Studi Kasus Pada BAZNAS Kota Makassar) ]]>
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Wiwi Anggeriani]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 10 No 1 (2018): Akuntabilitas : Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v11i1.806
<![CDATA[This study aims to analyze the management of zakat in BAZNAS Kota Makassar on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Badan Amil Zakat Nasional (BAZNAS) Makassar City has performed its duties and functions as the Amil Zakat Agency in accordance with Law No.23 Year 2011. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah.]]>
<![CDATA[Analisis Kinerja Kemandirian Keuangan UKM dan Aktivitas Produksi Produk Olahan Ikan pada UD. Permata Indah Situbondo Dengan Metode Actyvity Based Costing (ABC) ]]>
<![CDATA[Ratnaning Tyasasih]]>;
<![CDATA[Triska Dewi Pramitasari]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.852
<![CDATA[The purpose of this study is to analyze the performance of financial independence and SME production activities. Data analysis methods include the calculation of COGS using Activity Based Costing (ABC), production activity analysis and SME financial independence analysis. The results showed that the calculation of COGS was more accurate using the ABC method, where 3 products (jerky, petis and shredded fish) were undercosting, while 3 other products (chips, crackers and anchovies) were overcosting. The results of the SME production activity analysis are greater than the industry activity standard ratio where the total value of assets turnover is 3x (> 2x) and accounts receivable turnover is 16x (> 15x). The results of the analysis of the level of financial independence of SMEs have the value of the profitability of assets and the profitability of their own capital greater than 10 (measurement standards) and the value of the operational independence of SMEs greater than 100 (measurement standards). So it can be concluded that UD. Permata Indah is a healthy, effective and financially independent SME]]>
<![CDATA[Pengaruh Budaya Organisasi dan Lingkungan Organisasi Terhadap Kepuasan Kerja dan Komitmen Organisasi ]]>
<![CDATA[Dwi Junianto]]>;
<![CDATA[Joko Sabtohadi]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.870
<![CDATA[This study is aimed at investigating the effect organizational environment and organizational culture on job satisfaction and organizational commitment on PT Wahyu Daya Mandiri employes. The exploratory study to investigation to find out and explain the influence of variables aimed at testing the theory or hypothesis. The analytical tools using Smart-PLS 3.2.8 and the research method used is quantitative of path analysis. The sample in this study was taken 34 and used saturated or census sampling, which is PT Wahyu Daya Mandiri employes request to respond to the questionnaire. The results show that organizational culture, organizational climate have a positive significant impact on job satisfaction in PT Wahyu Daya Mandiri and organization culture, job satisfaction have a positive significant on organizational commitment.]]>
<![CDATA[Pengaruh Customer Relationship Management Terhadap Keunggulan Bersaing Dalam Meningkatkan Kinerja Pemasaran Usaha Kecil Industri Makanan Di Bakorwil II Jawa Timur ]]>
<![CDATA[Marwita Andarini]]>;
<![CDATA[Nur Laely]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.898
<![CDATA[Kegiatan pemasaran akan berhubungan erat dengan adanya program Customer Relationship Management dikarenakan memiliki kaitan dengan peningkatan Kinerja Pemasaran melalui pengaruh secara langsung maupun tidak langsung pada keunggulan bersaing. Tujuan penelitian ini yaitu untuk mengetahui bagaimana pengaruh customer relationship management terhadap keunggulan bersaing dalam meningkatkan kinerja pemasaran yang dilakukan melalui pengolahan data uji path analysis menggunakan SPSS IBM 23 menggunakan pengambilan populasi dengam sampel 96 responden menggunakan formula Lemeshow, dilakukan uji validitas dan reliabilitas untuk mengetahui atribut- atribut yang memiliki kevalidan data dengan asumsi Rhitung > Rtabel yaitu Pvalue > 0.1986, sedangkan pada tingkat reliabel didaptakan nilai cronbach alpha sebesar 0,812 yang sangat reliabel, kemudian dilakukan uji regresi untuk mengambil model summary dan koefisien untuk digunakan dalam path analysis, didapatkan hasil bahwa pengaruh langsung memiliki nilai sebesar 54,3% sedangkan pengaruh tidak langsung lebih kecil yaitu sebesar 0,088%. Pada atribut memberi pengaruh secara langsung lebih besar dari pada pengaruh tidak langsung melalui keunggulan bersaing terhadap kinerja pemasaran usaha kecil industri makanan di Bakorwil II Jawa Timur]]>
<![CDATA[ANALISIS PEER TO PEER LENDING DI INDONESIA ]]>
<![CDATA[Risna Kartika]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.902
<![CDATA[Problems arising from the development of fintech include data security and legal certainty of online-based loans so that it impacts on potential risks to consumers and financial stability and integrity. The purpose of this study is to analyze the development of peer to peer lending in Indonesia, which is reviewed based on relevant institutional regulations and literature studies. This research uses a descriptive method with literature review. The results of this study describe the types of fintech that fall into the dominant category in Indonesia are peer to peer lending, peer to peer lending users by productive age with a percentage of 70%. In October 2019 the number of loans increased 200.01%. The government supervises peer to peer lending through three institutions there are Bank Indonesia, the Ministry of Communication and Information and OJK. The three institutions oversee operations from the start up to consumer protection. Peer to peer lending targets MSMEs that are feasible but cannot obtain bank credit facilities. Peer to peer lending can help develop MSMEs in financial terms, especially in the field of financing.]]>
<![CDATA[Penerapan Diskon Dalam Menarik Minat Beli Konsumen Di Matahari Departement Store Kediri Town Square ]]>
<![CDATA[Denok Wahyudi Setyo Rahayu]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.915
<![CDATA[Pemasaran yang baik akan menimbulkan minat beli konsumen. Salah satu cara melalui pemberian diskon. Tujuan penelitian adalah untuk mengetahui sejauh mana keterkaitan antara penerapan diskon dalam menarik minat beli konsumen di Matahari Departement Store Kediri Town Square. Metode penelitian menggunakan pengamatan langsung dan wawancara kepada pembeli produk pakaian. Populasi penelitian adalah pembeli produk pakaian berbagai merek dengan teknik sampling menggunakan accidental sampling yaitu siapa saja yang secara kebetulan bertemu dengan peneliti. Variabel yang digunakan adalah diskon dengan indikator harga murah dan jumlah pembelian pakaian serta variabel minat beli dengan indikator membeli pakaian. Penerapan diskon diharapkan dapat menimbulkan minat beli di benak konsumen. Hasil penelitian menunjukkan bahwa penerapan diskon dapat memberi dampak minat beli bagi konsumen produk pakaian di Matahari Departement Store Kediri Town Square. Diskon menjadi daya tarik konsumen untuk membeli produk pakaian di tempat tersebut.]]>
<![CDATA[Persepsi Mahasiswa Hukum Ekonomi Syariah (Hes) Terhadap Mata Kuliah Ekonomi Konvensional ]]>
<![CDATA[Amilis Kina]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.923
<![CDATA[To find out the perception of Islamic economics law students against conventional economics courses compared to Islamic economics courses, find out the relevance of both to the level of success and know the factors forming the perception of this conventional course. This type of quantitative research and in the form of secondary data that pour numbers, starting from data collection, interpretation of the data, and the appearance of the results. The population of this research is students of Islamic Economics Law IAIN Tulungagung. By presenting a sample of IAIN Tulungagung Islamic Economics Law majoring students taking conventional economics courses as many as 100 students were drawn from six sharia economics law classes. This research is based on qualitative data with quantitative data, we will present the data in graphical form then clarified with the description below. Respondents have positive perceptions about the importance of studying conventional economics and its relevance to increasing insight into the field of conventional economic scholarship. Respondents believe that conventional economics can help with certain legal issues. And conventional economics can create opportunities for ease and smoothness in undergoing a career later as law enforcement. Respondents proved to have a positive perception of conventional economic learning. This learning has benefits in getting good judgment. It was found that there are many factors that influence HES students in studying conventional economics. It can be seen that the important factor is the HR factor, namely the students themselves and the lecturer as the material deliverers. Motivation, students' perspectives and the insight of lecturers delivering the material are believed by the respondents as the main factors influencing their success in studying this conventional economic course. Factors that are considered to hinder the learning process of information systems in the HES department are as follows: Interest and motivation low for conventional economics learning; students' negative perceptions about the relevance of information systems to conventional economics.]]>
<![CDATA[Analisis Kinerja Saham LQ-45 Pada PILKADA DKI Jakarta Putaran II 2017 ]]>
<![CDATA[Moh. Zaki Kurniawan]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.932
<![CDATA[The purpose of this study is to see the differences in the performance of LQ-45 shares before and after the Jakarta Election in the second round of 2017 through returns, abnormal returns, and cumulative abnormal returns on the Indonesia Stock Exchange.This study uses purposive sampling in the LQ 45 index. This type of research is an event study. The research period for 20 days: 10 days before and 10 days after event. Hypothesis testing uses paired sample t-test. Paired sample t-test test results showed the stock return did not differ before and after the period. The results of paired sample t-test abnormal return and cumulative abnormal return before and after the election were found to be no difference.]]>
