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DiE: Jurnal Ilmu Ekonomi dan Manajemen Program Studi Doktor Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya Jl. Semolowaru 45 Surabaya
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DiE: Jurnal Ilmu Ekonomi dan Manajemen
ISSN : 02166488     EISSN : 27757935     DOI : -
Core Subject : Economy,
DiE: Jurnal Ilmu Ekonomi dan Manajemen published by Doctoral study program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya. The research article submitted to this online journal will be double blind peer-reviewed (both reviewer and author remain anonymous to each other) at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. Language used in this journal is English. For checking Plagiarism, DIE: Doktor Ilmu Ekonomi Editor will screen plagiarism manually (offline and online database) on the Title, Abstract, and Body Text of the manuscript, and by using several plagiarism detection software (Turnitin). If it is found a plagiarism indication, the editorial board will reject the manuscript immediately.
Articles 112 Documents
JAMINAN MUTU MANAJEMEN KEUANGAN BERBASIS AKUNTABILITAS DALAM PERSPEKTIF SYARIAH DI SEKOLAH Andrianto, Andrianto
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3394

Abstract

This study aims to determine the practice of accountability-based quality assurance in theperspective of Islamic financial management at SMK Muhammadiyah 1 Kapasan-Surabaya.This research data is the result of observations in the field through interviews with 3informants, namely the principal, vice principal and treasurer. The theory used is Sharia'Enterprise Enterprise Theory (SET), the concept of accountability based on justice and honesty.The research approach used is a case study. This study uses the Yin analysis method to analyzequalitative data. The results showed that in the accountability of school financial managementthere are values of spirituality such as monotheism and caliph that influence the existence ofvertical accountability practices and horizontal accountability in schools both financialmanagement. Keywords: financial management accountability, the concept of accountability based onmonotheism and khalifah, sharia'te enterprise theory.
“AKSIOLOGI PACKAGING” PERSPEKTIF SMALL BISNIS AND CUSTOMER DI SIDOARJO Putu Suardana, I Gede; Ratnawati, Tri; Kusmaningtyas, Amiartuti
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3395

Abstract

During this time, the business actors in the Small Business, lack of understanding about Packaging, especially regarding the functions and benefits, so they make thePackaging with the origin. This study aims to determine the role and function ofpackaging in maintaining product safety, as a promotional media so as to increase theselling value of the products of the Small Business. Appropriate material structure,attractive packaging appearance will give a distinct impression for consumers indetermining their decision to buy or not buy a product. Descriptive qualitative researchmethod by conducting a direct survey of Small Business in Sidoarjo, and also conductinglibrary and literature studies. The results of this study prove that the right materialstructure and the appearance of packaging that is very attractive to consumers willincrease sales of these Small Business products.Keywords: Packaging, product sale small business product
DEBT OR EQUITY? Pespective Cooperation on Shipping Sector Suparta, I Made
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3396

Abstract

This study discusses corporate finance in order to enlarge the company's capacity. There are two ways to finance this, namely by issuing debt securities and by selling someshares to other parties or to the general public. Data is taken from 24 shipping companiesthat provide transportation services listed on the Indonesia Stock Exchange through RTIBusiness in the form of liabilities, equity, DER, ROA and ROE. To analyze the data used descriptive analysis and correlation analysis techniques. Although the correlation between DER and ROA gives positive results, it does not provide information on whichstocks are suitable for investors to choose in investing. When viewed from the value ofROE, investors can choose companies that have ROE above 15% and a positive DERvalue. In the research there are two shipping companies that have ROE above 15%,namely HITS and TCPI. In choosing a source of corporate funding, management must becareful. Debt that is too large compared to the ability to pay together with the interest isvery burdensome for the company. This can reduce the value of assets and inhibit theincrease in company equity. If a company has very stable cash flow, it can use more debt than companies inrisky industries or very small companies that are just starting to operate. New businesseswith high uncertainties may have difficulty obtaining debt financing and better financetheir operations mostly through equity.Keyword: debt, equity, DER, ROA, ROE.
STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PAMEKASAN Salehoddin, Salehoddin
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3397

Abstract

Concrete steps that need to be taken by the Government of Pamekasan Regencyand its staff to further optimize the acquisition of local taxes and local user fees, namelyby conducting an Intensification and Extensification Strategy. The purpose of this research is to conduct analysis of Strengths, Weakness,Opportunities, Threats (SWOT) on issues related to efforts to increase the RegionalOriginal Revenue (PAD) of Pamekasan Regency, and to find out the Strategic Plan forthe Intensification and Extensification of the Pamekasan Regency Government inincreasing the District Revenue Pamekasan. While this study uses a descriptivequalitative approach, which is research that requires a deep and comprehensiveunderstanding related to the object under study to answer the problem by getting data tothen be analyzed and concluded. The Intensification Strategy is carried out in the following ways: Managing theTax and Retribution Administration Management System, Optimizing the collection ofTaxes and Levies through the application of the discipline of tax and retributionpayments to avoid the "Gap of tax and retribution receivable", Supervising andcontrolling systematic and sustainable by forming a Task Force Team (Satgas), Providingincentives to the Regional Apparatus Organizations that in the collection of taxes andretribution meet the targets set. The Extensification Strategy, carried out in the following ways, is as follows: Exploring and creating new tax and retribution objects, Conducting a review of theimposition of tax and retribution rates which so far have not been adjusted for tariffs andconducting comparative studies on regions that apply the "Management System Taxesand levies "good and achievers.Keyword : Intensification and Extensification Strategy
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN Wahyuandari, Wenni
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3398

Abstract

Corporate Social Responsibility (CSR) is a concept that organizations, especially companies have a responsibility to employees, shareholders, the community and theenvironment, especially consumers, in all aspects of the company's operations, especiallyfor problems that affect the environment such as pollution, waste, product safety andlabor. Corporate Social Responsibility is no longer voluntary or a commitment made bythe company in taking responsibility for the company's activities, but rather becomes anobligation for the company to do or implement it. To evaluate the successful implementation of CSR and as a means of accountabilityto shareholders and investors, it is necessary to disclose social responsibility (CorporateSocial Disclosures) in the annual financial statements. CSD (Corporate SocialDisclosures) of the company can be described as the availability of financial informationin the form of financial and non-financial ratios which include social benefits and socialcosts related to the interaction of organizations with the physical environment and socialenvironment.Keyword : Corporate Social Responsibility, Corporate Social Disclosures, Financial Ratios
Pengaruh Budaya Organisasi Terhadap Psychological Well Being, Job Involvement Dan Kinerja Guru SMA Negeri Di Wilayah Gerbangkertasusila Provinsi Jawa Timur Fanani, *
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.230

Abstract

This study examines whether the organization culture, psychological well being, job involvement have an influence on the performance of teachers in the region gerbangkartasusila, respondents surveyed in this study were the teachers of Senior high school in the region; with a sample of 220 teachers. With good empirical analysis using individual micro data is cross Seccion survey conducted for the teachers of Senior high school in the region as well as the calculation of, Structural Equation Modelling (SEM) which were processed using Amos 20 version. Result of this study get some conclusion that organizational culture (X) turns significant and positive impact on psychological well being (Z1) teachers of Senior high school in the region Gerbangkartasusila. Organization culture (X) turns out significant and positive impact on job involvement (job involvement) in the region are the teachers of Senior high school (Z2). Organizational culture (X) turns significant and positive impact on performance (Y) Senior High School teachers in the region Gerbangkartasusila. Psychological well being (Z1) turns significant and positive impact on job involvement (job involvement) at teachers Senior high school in the region. Psychological well being significant and positive impact on the performance of school teachers of Senior high school (Z1) in Gerbangkartasusila. Involvement of work (job involvement) (Z2) significant and positive impact on the performance of the teachers at Senior high school in region Gerbangkartasusila East Java (Y). So the results of this study provide a clear evidence of the empirical findings and strongly suggests that the performance of the teachers of Senior high school Gerbangkartasusila in East Java is strongly influenced by the culture of the organization and the level of the teachers' well being as well as the level of involvement the teachers work.Key Word : Organization Culture, Psychological Well Being, Job Involvement. Perfor-mance
Analisis Kinerja Kemandirian Keuangan Dan Aktivitas Layanan Rawat Inap Utama Pada Badan Layanan Umum Daerah Rumah Sakit Jiwa Menur Dengan Metode Activity Based Costing Puspitawati, Dwi Indah
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.231

Abstract

Background : As the Government Hospital of East Java Province, Menur Mental Hospital provide inpatient main public services with tariff that set by the Director of the hospital. Status of Badan Layanan Umum Daerah (BLUD) requires hospitals to improve financial independence along with improved quality of service, so that the necessary cost analysis as the basis for calculating rates and cost efficiency in order to make the right and accurate decisions. Determination of the major inpatient services rates using Activity Based Costing will track activity based on those costs. Objective: Calculate the unit cost per class, analyze the activity and performance of financial independence of the main inpatient services. Methods : The study design applied in a descriptive cross-sectional field.Results : The unit cost per day of hospitalization after activity analysis, are: VIP 1 Rp1.264.940,29; VIP 2 Rp982.913,63; Main 1 Rp513.692,85; Main 2 Rp423.506,13, and Main 3 Rp282.026,07. Fixed cost are Rp1.490.013.692,04; while the variable cost per class are 1 VIP Rp257.777,48; VIP 2 Rp229.777,48; Main 1 Rp195.582,48; Main 2 Rp164.852,48; and Main 3 Rp126.125,33.Conclusion : Unit Cost of all classes of treatment before analysis of activity  are higher than current tariff. Non value-added activities cost are Rp341.235.192,80; so that the unit cost of each class is reduced by an average 9.25% when including the salaries of civil servants, and 12.47% without the salaries of civil servants. Level of financial independence after the analysis of activity increased to 94.88%  from 80,00% if the salaries of civil servants still subsidized by the government. Suggestion : Keep the understanding and commitment, especially in cost efficiency through further analysis of activities. If civil servants salaries are not subsidizied anymore, Main 2 and Main 3 class are not able to reach the Break Even Point (BEP), although with Bed Occupancy Rate (BOR) to be considered for a 100% rate increase. Keywords : Activity Based Costing, financial independence, hospital
Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya Kumalasari, Carolina
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.232

Abstract

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing
Model Pemberdayaan Ekonomi Masyarakat Nelayan (Studi Sistem Bagi Hasil Perikanan di Wilayah Madura) Saidi, Muhammad
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.233

Abstract

This research aims to develop the model of economic empowerment of fishing communities with a focus of study for fishery system practiced fishing communities, the fisherman owner (skipper) with fishermen cultivators (labor). Research conducted in a number of locations in the coastal region of Madura which includes Bangkalan, Sampang, Pamekasan and Sumenep with a wide range of revenue-sharing system. Qualitative research method using a phenomenological approach. Data was collected through in-depth interviews and direct observation in the field. The data were analyzed qualitatively phenomenological, with the implied meaning uncovering what is seen, felt, experienced and/or do the informants and investigators, and also calculates the quantitative results between fishermen and fishermen owner cultivators, fishery production value do with fishing income per year and per month in household wellbeing of fishermen. Results of this research get that: (1) the distribution of revenues fishery is conducted with a profit-sharing between fishermen owners with tenant fishermen, but the results are applied to the Madurese community almost everything is not in accordance with the provisions of the law No.16/1964, just in Coastal Ambunten, Sumenep with a variation of the results in accordance with its provisions;  (2) almost all fishermen tenants in Madura according to World Bank criteria and classified should not prosperous or poor, and (3) model of emprovement that can improve the economic of fisher families are models that do by financiers/marketers (pangamba’). Financiers/marketer (pangamba’) gives some compen-sation to fishermen who became his partner and the compensation results into venture capital. Keywords: Profit Sharing System, Economic Empowerment, Fishermen
Pengaruh Kepemimpinan, Komunikasi, Motivasi Kerja, Dan Kedisiplinan Terhadap Kinerja Karyawan PT. Komatsu Remanufacturing Asia Plant Sudirman Di Departemen Produksi Balikpapan Yusuf, H.Tamzil
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.234

Abstract

The purpose of this study was to determine whether the leadership, communication, motivation, and discipline employees simultaneously or partial effect on employee performance. Retrieve data through a questionnaire on 100 employees of PT. Komatsu Remanufacturing Asia Plant Production In Balikpapan. In addition, to determine which factors among the leadership, communication, motivation, and discipline is partially dominant influence on employee performance. Based on the analysis of data that have been presented can be concluded that the leadership, communication, job motivation and discipline employees work together has been linked to employee performance. The relationship between leadership, communication, motivation and discipline employees work together with the employee's performance as very good. This is shown by the coefficient of determination that leadership, communication, motivation and discipline employees work together to provide an effective contribution to improving employee performance up to 83.7%. Moreover, different test results showed that the variables of leadership, communication, self-motivation and discipline employees are also able to provide a partial influence on employee performance. From the results of different test is well known that the employee discipline factor contributed most to the increase in employee performance in PT. Komatsu Remanufacturing Asia Plant Production Department Sudirman In Balikpapan.Keywords: Leadership, Communication, Motivation, discipline, and employee performance

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