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Roni Yanto
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Accounting Journal of Ibrahimy (AJI)
Published by Universitas Ibrahimy
ISSN : 30266661     EISSN : 30266653     DOI : https://doi.org/10.35316/aji
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounting Journal of Ibrahimy (AJI) merupakan Jurnal Akuntansi, Audit, Finansial dan Bisnis yang diterbitkan oleh Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo, terbit dua kali setiap tahun, yaitu April dan Oktober. Tim Redaksi menerima publikasi ilmiah berupa artikel hasil penelitian lapangan, penelitian pengembangan dan kajian kepustakaan di bidang akuntansi dengan konsentrasi akuntansi keuangan, akuntansi manajemen, akuntansi biaya, akuntansi sektor publik, SIA, akuntansi perpajakan, akuntansi syariah, akuntansi perbankan, audit, akuntansi keperilakuan, akuntansi lingkungan dan sosial, serta bidang finansial dan bisnis. Tim Redaksi mengundang para akademisi, dosen, peneliti dan praktisi untuk berpartisipasi mengirimkan karya terbaik. e-ISSN : 3026-6653 (Online) p-ISSN : 3026-6661 (Cetak)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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ANALISIS FAKTOR–FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAN PHARMACEUTICALS DI BURSA EFEK INDONESIA PERIODE 2018-2021 Nanang Asfufi
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.2866

Abstract

The purpose of this study is to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return On Assets (ROA), Debt to Assets Ratio (DAR) on stock returns and simultaneously affect stock returns of a company: Since 2018 until 2021, which is listed as active on the Indonesia Stock Exchange. The sample used is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with criteria. The research method used is multiple linear regression. The results of the study show that the current ratio variable partially has a significant effect on stock returns while the debt to equity ratio, return on assets, debt to assets ratio partially does not have a significant effect on stock returns. conversely, if the use of the current ratio, debt to equity ratio, return on assets, and debt to assets ratio simultaneously or simultaneously has a significant effect on stock returns.
ANALISIS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PRODUK PANGAN BEKU PERSPEKTIF EKONOMI ISLAM DI DC FROZEN FOOD ROGOJAMPI BANYUWANGI Faiqotul Hima; Abdul Majid; Luckman Ashary; Mohammad Saleh
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3626

Abstract

This research was conducted to answer the formulation of the problem: (1) How is the Analysis of Service Quality and Price in Achieving Consumer Satisfaction in Purchasing Frozen Food Products at DC Frozen Food.id Rogojampi Banyuwangi? (2) What is the review of the Islamic Economic Perspective on Service Quality and Price in Achieving Consumer Satisfaction in Purchasing Frozen Food Products at DC Frozen Food.id Rogojampi Banyuwangi? The method used in this research is qualitative research with descriptive research type. Data collection techniques used are interviews, observation, and documentation related to the formulation of the problem. The first conclusion, service determines consumer satisfaction. They are very happy when these employees are always friendly and responsive when consumers come who want to shop and buy frozen food products. Meanwhile, on the other hand, price is very decisive, because frozen food products tend to have affordable prices and according to their quality and benefits. Second, viewed from the perspective of Islamic Economics that is service quality, Islam views that DC Frozen Food.id Rogojampi in running its business has provided good service and is in accordance with the principles of Islamic Economics which is based on the Qur'an and hadith. And the price set by DC Frozen Food.id Rogojampi is in accordance with the concept of Islamic economics, namely the principle of justice. Like and like from both parties or willingness and there is no coercion and no one is harmed from both parties (dzolim). Meanwhile, setting prices is in accordance with the concept of Islamic economics.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA BALAI KARANTINA PERTANIAN KELAS I PALEMBANG Rodhiah Patutie; Sitti Murniati
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3627

Abstract

The implementation of good governance was a manifestation of appreciation for the objectives of public sector organizational mechanisms in order to fulfill the desires of the community to achieve the goals and ideals of the nation. This understanding required the development and implementation of an accountability system that was appropriate, clear, measurable and valid so that the implementation of organizational activities can be carried out effectively, efficiently, free from Corruption and Corruption and can be accounted for. One of the benefits of public sector accountability was as a basis for budgeting. The budget preparation process was essentially the process of defining roles in achieving the goals and implementation of the budget to be achieved. The aim of this research was to analyze accountability accounting at the Palembang Class I Agricultural Quarantine Center. The method that researchers used in this research is descriptive qualitative method. The research resulted show that: 1) the organizational structure had been running well and has carried out its respective main tasks and functions; 2) Performance assessment had been carried out properly through the e-performance application; 3) Budget preparation had been carried out and involves each responsible unit. 4) Not yet implementing the classification of responsible costs in the form of controllable and uncontrollable costs; and 5) Accountability reports had been reported to the leadership periodically.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS MEUBEL NAFIR DESIGN KUTA BADUNG BALI) Mia Saphira; Balqis Nurul Aisa; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3628

Abstract

This study aims (1) to describe the mechanism for calculating the cost of production at Furniture Nafir Design Kuta Badung (2) to describe the analysis of calculating the cost of production using the Job Order Costing method at Furniture Nafir Design Kuta Badung. The method that researchers used in data collection. the result of this field research which were not contaminated from the opinions or ideas of researchers include discussions on approaches and types of research, presence of researchers, research locations, data sources, data collection techniques, data analysis techniques, techniques for checking the validity of data, and research stages conducted by researchers in conducting research. The conclusions in this study (1) in calculating the cost of production of Furniture Nafir Design still uses simple (traditional) calculations, namely only calculating raw material costs, labor costs, and factory overhead costs which only charge electricity and telephone costs. Furniture Nafir Design also did not calculate in detail the costs that should have been charged to factory overhead costs, resulting in inaccurate calculations and discrepancies with calculations using the Job Order Costing method. The difference for photo frame products is Rp. 110,307 and for mirror frame products is Rp. 156,112. (2) The calculation of the cost of production using the Job Order Costing method is more appropriate to be applied to Furniture Nafir Design Kuta Badung because the calculation of the cost of production using the Job Order Costing method is more accurate and detailed. By using the Job Order Costing method, costs that should be charged can be calculated into the calculation of the cost of production, so that it can be easier to make decisions in determining prices for products ordered by consumers
PENGARUH KONEKSI POLITIK, KARAKTER EKSEKUTIF, DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK Ilma Nursavida; Bambang Wicaksono; Oktavima Wisdaningrum
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3666

Abstract

This study aims to analyze the influence of political connections, executive character, and audit committees on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The type of data used in this research is secondary data, namely the financial reports of mining companies listed on the Indonesia Stock Exchange for 2019-2021. The sample in this study amounted to 12 companies obtained using the Purposive Sampling method. The results of this study show that political connections have no effect on political connections, executive character has no effect on tax avoidance, and audit committees have no effect on tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN PADA REMBANGAN DAIRY FARM DESA KEMUNING LOR KABUPATEN JEMBER Dani Agung Wicaksono; Ninik Sri Rahayu Wilujeng; Sefri Ton; Mita Ayu Liliyanti; Maznah Habibatul Baizuro
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3690

Abstract

This research aims to examine the influence of service quality and product quality on customer satisfaction, both simultaneous and partial influence. The method used in this research is a quantitative research method, which consists of validity testing, reliability testing, multiple linear regression analysis, multiple determination tests, classical assumption testing and hypothesis testing. The number of samples in this study was 88 respondents who were customers of the Rembangan Dairy Farm, where the purposive sampling method was used to determine the sample. The results of the research show that the service quality variable and the product quality variable simultaneously or partially have a significant effect on the Rembangan Dairy Farm customer satisfaction variable. The R2 value is 37.2%, this shows that the service quality variable and product quality variable are simultaneously able to influence changes in the customer satisfaction variable by 37.2%, while the remaining 62.8% is influenced by other variables outside this research model. The product quality variable has the most dominant influence on customer satisfaction, this is shown by the coefficient value of 0.282 which is greater than the coefficient value of the service quality variable which is 0.232.
PENERAPAN GOOD CORPORATE GOVERNANCE: PENDEKATAN TEORI RISET AKUNTANSI PADA PERUSAHAAN PERBANKAN DI INDONESIA Hendrarto Widodo
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3695

Abstract

Based on the application phenomenon and the rules issued by regulatory agency related Good Coporate Governance (GCG), there fore many researchers conduct research on the basis for agency theory and sterwarship theory. As a theoretical for research. Tha purpose of this research is to see whether the research uses a basic theoretical approach using agency theory, sterwarship theory or a combination of two theories, this research method is a qualitative discriminatory collection ofemrical research journal data relating to agency theory and sterwarship theory carried out via the internet on the web gogel cendikia, from result of observers there are eleven emprical studies using agency theory while one study combines the two theories as a research basic.meaning that it can be cpncluded that agency theory is agency theory as a thepretical basis in research related to the implementation of Good Coporate Governance with accounting practic
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON MSMes IN INDONESIA AND USA Asfufi Nanang; Wike Pratiwi
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4729

Abstract

ABSTRAK Good corporate governance (GCG) is a key strategy to ensure the openness, accountability, and efficiency of micro, small, and medium-sized enterprises (MSMEs) in the USA and Indonesia. This study's objective is to ascertain the extent to which research is pertinent to the implementation of GCG in MSMEs. The study employs a descriptive qualitative method for this purpose. The research uses a library research methodology. The results of the study have shown that there are several key indicators that can be used to evaluate and improve GCG practices in these companies. The USA has placed a strong emphasis on competence-oriented governance and design, with Functional background and IT proficiency are necessary in the boardroom to comprehend how IT affects business operations and strategic goals. The findings also emphasize the significance of independence, justice, and accountability as critical metrics for assessing and enhancing GCG practice in these businesses.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
DETERMINASI PENENTUAN HARGA JUAL DENGAN ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING Safrizal Safrizal
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4745

Abstract

High competition in this business means that doll industry players must start improving the quality and creativity of the products they produce, so that they can attract market share. AZR Collection Convection is a business that operates in the field of making dolls of various characters. The aim of the research is to compare the calculation of the costs of production carried out by the company and the full costing method so that the right selling price can be found to produce maximum profit for doll production. Quantitative descriptive is the research method used. The results of this research show that the cost of production using the full costing method results in higher production costs compared to the company method used by the company. These findings reveal that the methods used by the company do not fully accommodate all costs incurred, so there are differences in the profits generated.

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