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Dahlia
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Jl. Prof. Dr. Baharuddin Lopa, S.H., Talumung, Majene, West Sulawesi
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INDONESIA
Journal of Economic, Public, and Accounting (JEPA)
Published by Universitas Sulawesi Barat
ISSN : 27158977     EISSN : 27158977     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Economic, Public, and Accounting (JEPA) adalah Jurnal hasil penelitian yang mengkaji tentang Ekonomi, Public dan Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019" : 6 Documents clear
Stock Selection dan Market Timing Ability Reksa Dana Syariah Saham di Indonesia Fadiyah Hani Sabila
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.564 KB) | DOI: 10.31605/jepa.v1i2.275

Abstract

The purpose of this research is to know investment manager’s ability on stock selection and market timing of Indonesia sharia equity mutual funds on 2015-2017. Number of sample that use in this research is 15 sample with purposive sampling method. Data analysis technique used is Treynor-Mazuy condition regression model using panel data. This research method using panel data analysis test that is test Chow, Hausman, and Lagrange Multiplier. The result showed that the model chosen is a random effect models. F test and T test results indicate that investment manager’s of Indonesia sharia equity mutual funds have stock selection and market timing ability.
Pengaruh Pengendalian Internal Terhadap Perilaku Etis Karyawan dalam Sistem Penggajian Sri Astuty Ratnasari; Wahyu Maulid Adha
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.136 KB) | DOI: 10.31605/jepa.v1i2.295

Abstract

This study aims to determine the effect of internal control on employees ethical behavior in the payroll system at the Regional Water Company of Majene Regency. The data used are primary data in the form of questionnaires distributed to employees and conducted interviews at the Regional Water Company of Majene Regency. The results showed that the independent variables (internal control) have a significant effect on the dependent variable (Ethical Conduct Employees in Payroll System). This is proved by a simple regression analysis obtained value of R Square of 0.266, which means that the influence of internal control over ethical behavior of employees is 26.6% and the remaining 73.4% is influenced by other variables. Based on the results of significant value, the results are less than the level of significant is 0.002 <0.05. In addition, it can be seen also from the comparison tcountand ttable. Based on the results obtained output SPSS version 16 tcountat 3,339 while ttablevalue of 2.051. Due tcountgreater than 3,339 ttable> 2.051 hypothesis (H1) is accepted. So we can conclude that internal controls have a positive and significant influence on the ethical behavior of employees. This means more and better internal control better the ethical behavior of employees in the payroll system.And based on the results of interviews with one of the employees as treasurer salary PDAM Majene stated that the salary system applied in the company is running well and ethical behavior of employees who do not comply with the rules set in the company will be given sanctions or punishment in the form of not getting promotion and can be removed . This means the better the internal control the better the ethical behavior of employees in the payroll system
Analisis Penerapan PSAK 109 Tentang Akuntansi Zakat, Infaq, dan Sedekah pada Badan Amil Zakat Nasional Kabupaten Majene. Sitti Hadijah
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.007 KB) | DOI: 10.31605/jepa.v1i2.297

Abstract

Penelitian ini bertujuan untuk mengetahui : Penerapan akuntansi zakat,Infaq, dan Sedekah berdasarkan PSAK 109 kepada Badan amil Zakat NasionalKabupaten Majene tahun 2014-2016. Data yang digunakan adalah data primer dandata sekunder. Teknik pengambilan data dilakukan dengan wawancara dan studidokumentasi. Metode analisis yang digunakan adalah analisis deskriptif kualitatif.Hasil penelitian ini menunjukkan pengelolaan Badan Amil zakat NasionalKab. Majene tahun 2014-2016 Untuk pengelolaan keuangan yang didalamnyaterdapat Pengakuan, pengukuran, penyajian dan Pengungkapn belum sepenuhnyamengarah pada implementasi yang sesuai dengan aturan yaitu PSAK 109 yangmengatur tentang Akuntansi zakat dan Infaq/ sedekah.
Evaluasi Sistem Pengendalian Internal Atas Siklus Pengeluaran Kas Pada Badan Usaha Milik Daerah (Studi Pada PDAM Tirta Manakarra Kabupaten Mamuju) Ridwan Hayadin
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.588 KB) | DOI: 10.31605/jepa.v1i2.304

Abstract

PDAM Tirta Manakarra merupakan badan usaha milik daerah yang berlokasikan jalan Kurunggan Bassi Nomor 7 Kabupaten Mamuju, Sulawesi Barat. PDAM Tirta Manakarra berfokus pada bidang usaha yang menyediakan jasa layanan air minum dan air bersih kepada masyarakat umum. Penelitian ini, dilatar belakangi dengan hasil temuan audit di Tahun 2015 pada PDAM Tirta Manakarra tentang pengeluaran kas yang tidak sesuai peraturan. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal atas siklus pengeluaran kas berdasarkan lima komponen COSO, yakni: lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta monitoring. Penelitian ini dilakukan dengan cara membandingkan penerapan pengendalian internal atas siklus pengeluaran kas dengan pengendalian internal berdasarkan COSO, Penilaian pengendalian internal atas siklus pengeluaran kas PDAM Tirta Manakarra dibutuhkan data-data berupa: observasi, wawancara, dokumentasi, inspeksi dan konfirmasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal atas siklus pengeluaran kas pada lima komponen tidak efektif, sehingga perusahaan belum menunjang tujuan sistem pengendalian internal dalam aktivitas pengeluaran kas.
Penilaian Kualitas Implementasi Corporate Social Responsibility Pada Perusahaan Pertambangan di Indonesia Berdasarkan Indeks Global Reporting Initiatif (GRI) Suharlinas
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.117 KB) | DOI: 10.31605/jepa.v1i2.305

Abstract

Tujuan penelitian ini adalah untuk melihat implementasi Corporate Social Responsibiliy (CSR) perusahaan sesuai dengan indeks Global Reporting Inisiative (GRI) kemudian melihat apakah CSR yang dijalankan perusahaan sesuai dengan bidang usaha perusahaan dan kebutuhan masyarakat. Pendekatan penelitian yang digunakan adalah penelitian deskriptif. Objek dari penelitian ini adalah PT Antam, PT Bukit Asam, PT Medco Energy, dan PT Indo Tambangraya Megah. Keempat perusahaan ini dipilih karena sudah memenuhi kriteria pengambilan sample. Hasil penelitian menunjukkan bahwa PT Antam cukup memenuhi poin- poin dari indeks GRI sedangkan tiga perusahaan lainnya kurang memenuhi standar tersebut. Namun keempat perusahaan tersebut telah taat terhadap peraturan daerah tempat mereka beroperasi. Hal tersebut terlihat dari kegiatan CSR yang dijalankan perusahaan seperti pembangunan sarana dan prasarana, pemberian beasiswa dan pelatihan kepada karyawan dan masyarakat, pemberdayaan masyarakat seperti pemberian modal usaha mandiri, pembibitan sayur dan ikan, dan pelestarian lingkungan. PROPER yang diperoleh keempat perusahaan tersebut juga terbilang baik
The Influence Good Coorporate Governance, Banking Risks Of Banking Performance On Private Bank Foreign Exchange Fadhly Padoli
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 2 (2019): JEPA Vol 1 No 2 April 2019
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.784 KB) | DOI: 10.31605/jepa.v1i2.312

Abstract

ABSTRACT This study aimed to analyze the influence of good coorporate governance, banking risks of banking performance on private bank forign exchange. The research sample was determined by the method of purposive sampling based on the criteria of private bank forign exchange are always listed on the Stock Exchange and publish financial reports are complete and present the data includes the data of the studied variables during the study period (2012-2015), in order to obtain a sample 32 bank. This study used path analysis. The results of this study concluded (1) Good Coorporate Governance have negative and significant impact on the banking risks, (2) Good Coorporate Governance have a positive and significant impact on banking performance, (3) banking risks have a negatif and significant impact on banking performance and (4) Good Coorporate Governance have a positive and significant impact on banking performance which banking risks as an intervening variable. Keywords : good corporate governance, banking risks, banking performance

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