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Duwi Yunitasari
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e-Journal Ekonomi Bisnis dan Akuntansi
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business and accounting which have not been published everywhere. The Journal covers the discussion of contemporary economics, business and accounting in theoretical, empirical and comparative studies which are not limited to Indonesian economics, business and accounting, but in international economics, business and accounting too.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 210 Documents
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Pengaruh Kepercayaan dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pengguna Jasa Pengiriman Paket Pada PT. JNE Express Cabang Jember dengan Kepuasan Sebagai Variabel Intervening Frizky Yuniarta; Ika Barokah S.; Gusti Ayu Wulandari
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11160

Abstract

This study aims to knowing the influence of trust and service quality to customer loyalty users delivery service package in PT. JNE Express Branch Jember with satisfacton as intervening variables. This study is explanatory research. Population is all customer of PT. JNE Express whoever sent the package. The sampling method for this study was used with purposive sampling technique and it got 104 respondents as samples. Data analysis method is Path Analysis. The result of study showed that path analysis determined the influence of trust toward satisfaction showed positive relation. It indicates that the better trust could increase customer satisfaction. Path analysis determined the influence of trust toward customer loyalty showed positive relation. It indicates that the better trust could increase customer loyalty. Path analysis determined the influence of service quality toward satisfaction showed positive relation. It indicates that the better service quality could increase customer satisfaction. Path analysis determined the influence of service quality toward customer loyalty showed positive relation. It indicates that the better service quality could increase customer loyalty. Path analysis determined the influence of customer satisfaction toward customer loyalty showed positive relation. It indicates that the better customer satisfaction could increase customer loyalty. Keywords: Trust, Customer Satisfaction, Service Quality, Loyalty.
Pengujian Efek Fisher Internasional: Studi Kasus Indonesia Dan China Ernawati Nurul Hidayah; Z. Zainuri; Anifatul Hanim
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7728

Abstract

The fluctuation of rupiah exchange rate caused by the application of open economy system especially with China in ACFTA international organization, which has good economy and influences in global can draw China as the worthy country in takin the policy through monetary variables. The purpose of this research is to know the short term and long term influence of the differences in Indonesia-China interest, the differences of Indonesia-China inflation, and Yuan exchange rate to rupiah exchange rate based on international fisher effect theory. This research focuses on quantitative analysis by using Error Correction Model (ECM) method. Short term ECM estimation shows that the relation between differences of interest, differences of inflation with rupiah exchange rate is not suitable with international fisher effect theory because is has positive and insignificant relation, yuan exchange rate with rupiah exchange rate is suitable with theory because is has negative. Then, the result of short term ECM estimation shows that there is a gap so the determination of rupiah exchange rate is dominated by Yuan exchange rate. The relation between the difference of interest and the difference of inflation is contrary with the theory and it is only Yuan exchange rate that has the relation with rupiah exchange rate and it is suitable with international fisher effect theory. Keywords: international fisher effect theory, rupiah exchange rate, interest, inflation, error correction model (ECM) analysis
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan Tia Ardianty Aulia; Nining Ika Wahyuni; Indah Purnamawati
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7740

Abstract

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur
Analisis Perbedaan Kebijakan Pendanaan dan Dividen antara Perusahaan Tumbuh dan Tidak Tumbuh dengan Pendekatan IOS (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Zazilatul Mu'mila; Tatang Ary Gumanti; Novi Puspitasari
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11067

Abstract

This study aims to analyze differences in funding policy as measured by debt equity ratio, and debt to market value equity then funding policy as measured by dividend payout ratio and dividend yield. The growth companies and non growth companies. The population in this research is property and real estate companies listed on the Indonesia Stock Excange years 2012-2015, sampling technique is purposive sampling so that obtained 123 data that meet the completeness of research data. The analytical method used comfirmatory factor analysis and different test analysis. Hypothesis test was done by independent sample t test and U-Mann Whitney test. The results show that debt equity ratio and dividend payout ratio there is no significant difference between growth companies and non growth companies. While debt to market value equity and dividend yield. There is a significant difference between growth companies and non growth companies. Keywords: Proxy IOS, DER, D/MVE, DPR and DY.
Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010 Surya Sukmawan Sinatriyo; A. Andriana; K. Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11080

Abstract

This study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD.
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
Analisis Perbedaan Abnormal Return dan Trading Volume Activity Pada Sekitar Cum Dividend Date Tias Marganing Sih; Tatang Ary Gumanti; Hadi Paramu
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11161

Abstract

The purpose of this research is to analyze the difference of Abnormal Return and Trading Volume Activity in each sector of shares around cum dividend date. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX), the sampling is done by purpusive sampling method and obtained 156 samples. The method of analysis used in this study is by Kruskal-Wallis test. The results showed that there was no difference of Abnormal Return on stock sectors on cum dividend date. This research also shows that there is no difference of Trading Volume Activity before before cum dividend date, ex-dividend date and after ex-dividend date. It shows that the cum dividend date event has not become a consideration for investors to invest. Keywords: Abnormal Return, Cum Dividend Date, Dividend, Trading Volume Activity.
Peningkatan Kualitas Produk Roti Manis pada PT Indoroti Prima Cemerlang Jember Berdasarkan Metode Statistical Process Control (SPC) dan Failure Mode and Effect Analysis (FMEA) Elisa Mardya Ratri; Eka Bambang G.; Marmono Singgih
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7729

Abstract

This study aims to control the quality of sweet bread products at PT Indoroti Prima Cemerlang Jember by analyzing the total amount of bread produced and the amount of bread that is damaged over a period of time using Statistical Process Control (SPC) and Failure Modes and Effect Analysis ( FMEA).. Selection of sweet bread that will be studied is based on the proven data of bread production on Januari 2017 which show that the most damaged product were found in sweet bread variant, so it needs to get more attention from the company in priority improvement. Based on the p chart, the damage of sweet breads is within control limits. It is indicated by the whole point that are within UCL dan LCL. The UCL line is 0,0930, LCL line is 0,0238, and p (midline) is 0,0085. The types of damage which happened to the sweet breads are dents, filthy, leak, defated, and truncated. The damaged can be caused by three factors such as man, machine, and method. Based on FMEA (Failure Mode and Effect Analysis) Method, it shows that the priority improvement for production and packing process are different. Improvement in production process prioritized on man factor, while improvement in packing process prioritized on machine factor. Keywords: Failure Mode and Effect Analysis (FMEA), Quality Control, Statistical Process Control (SPC)
Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi Vicky Roh Idhofi; S. Sudarno; Agung Budi S.
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7741

Abstract

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation
Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.

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