Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JEA17: Jurnal Ekonomi Akuntansi

JEA17
Website

Published by Universitas 17 Agustus 1945 Surabaya

ISSN : - EISSN : 25273264 DOI : 10.30996

Core Subject : Economy, Science, Education,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 120 Documents

1 2 3 4 5

KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR Hadijono, Sri; RATNAWATI, TRI; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting

KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO KEUANGAN DAN KONSEP ECONOMIC VALUE ADDED (EVA) (Studi Kasus pada PT. Pertamina Periode 2012-2014) Riberu, Dorotea Noesman; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTState-Owned Enterprise is a state-owned company. Weak control and control that causes a decline in the performance of state-owned companies. The purpose of this study is to determine the company's financial performance using financial ratio analysis and EVA concepts. The method used in this research is descriptive quantitative approach, because it only describes the company's financial condition through quantitative calculations of some financial ratios and EVA concepts. The object of this research is PT Pertamina which is listed on the Indonesia Stock Exchange. Performance of PT. Pertamina has a very poor performance, because the liquidity ratio has not reached maximum results. The solvency ratio must improve DTAR derived from loans or debt. Activity ratio is only inventory turnover which shows quite good, profitability ratios increase sales so that the resulting profit increases. The results of the analysis of financial performance using EVA, that the financial performance of PT. Pertamina experienced a decline in 2012 and 2013, then experienced an increase in 2014. It shows that the company's financial performance using EVA is considered not good, because it has not managed to achieve a positive value (EVA> 0) in 2012 and 2013. But in 2014, EVA is considered quite good, because it has managed to achieve a positive value (EVA> 0), so it can be concluded that the company is only able to produce economic added value in 2014. This means that in 2014 the company can meet the level of returns expected by investors, both creditors or shareholders. Keywords: Financial Performance. Financial Ratios, EVA

INTERNAL AUDIT ACTIVITY BASED MANAGEMENT UNTUK MENILAI EFESIENSI DAN EFEKTIFITAS PADA DEPARTEMEN PRODUKSI CV. HERBA BAGOES MALANG KOTA Ratnawati, Tri; Kusniawati, Amelia
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management

PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014 Asmoro, Agung Budi; Hariyanto, Sugeng
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control

PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto) Fajriah, Lailatul; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations

ANALISIS LAPORAN KEUANGAN GUNA MEMPREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PT XL Axiata Tbk dan PT Indosat Tbk ) Ridwan, Putri Fitria; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to determine the potential bankruptcy using the Altman Z-Score in the telecommunications company listed on the Indonesia Stock Exchange (BEI). Because telecommunications taking an important role in everyday life, both in terms of day-to-day telecommunications as well as in terms of business. Selected objects to do this research is PT XL Axiata Tbk and PT Indosat Tbk, which is two telecommunications company that is developing and steal the attention of consumers at the moment. The method of the research is to analyze the company's financial statements using analysis tools Altman Z-Score. Use of Altman Z-Score aims to be able to know or predict the financial condition perusahaa, because of the financial statements and the calculation of Altman Z-Score can be known, whether the company experienced financial difficulties in the future or not. Z-Score analysis model using five variables that represent liquidity ratio (X1), profitability (X2 and X3), activity (X4 and X5) and the data used are the financial statements for 2011-2013 were obtained through the site Indonesian Stock Exchange (BEI ) is www.idx.co.id. With the formulation of the Z-Score = 1.2 1.4 X1 + X2 + X3 3.3 +0.6 + 1.0 X4 X5 with the assessment criteria Z-Score> 2.99 categorized as a very healthy company, 1.81 <Z-Score <2.99 were in gray area so the chances saved and the possibility of bankruptcy. From the analysis, based on calculations that have been made to the financial statements that PT XL Axiata Tbk and PT Indosat Tbk during the period 2011-2013 experienced financial condition is said to be bankrupt due to the calculation results Z-Score PT XL Axiata Tbk in 2011 1.23, year in 2012 and 1.29 in 2013 to 0.87 while for PT Indosat Tbk in 2011 was 0.46, in 2012 and 0.47 in 2013 to 0.25. With the results of the Z-Score <1.81, which indicates that the company entered into the category bangkut or companies experiencing very serious financial difficulties. Then the company should improve financial performance by reducing the debt and increase equity by utilizing available assets. Keywords: Financial Statements, Bankruptcy and Z-score

FINDING THE HARMONY OF FINANCIAL TECHNOLOGY IN ISLAM PERSPECTIVE: A PHENOMENON IN INDONESIA Narastri, Maulidah; Kafabih, Abdullah
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword: Financial Technology, Islamic Perspective, Regulation

AUDIT SUMBER DAYA MANUSIA TERHADAP KINERJA GURU DI SMK NEGERI 1 KEMLAGI MOJOKERTO Kurniawan, Deni; Bhayangkara, I.B.K.
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTHuman resources are one of the important factors in increasing the ability of productivity to maintain and restore school probabilities. Schools must also pay attention to the level of teacher satisfaction so that teachers can work productively. The productivity of a school is influenced by various factors, one of the important factors is the quality of human resources owned. Began degan (recruitment) based on (job description). To determine the compensation that is given up to human resource maintenance activities (1) To find out and identify problems related to human resource management in the implementation of teacher performance appraisal in the State High School 1 Kemlagi Mojokerto (2) To find out the Role of HR Audit (human resources) in evaluating teacher performance at SMK Negeri 1 Kemlagi Mojokerto (3) Providing recommendations that might be used for HR function at SMK Negeri 1 Kemlagi Mojokerto. This research belongs to the type of evaluative research, and the suitable research approach is descriptive qualitative, which is supported by quantitative data collection through structured interviews or, questionnaires, observations and documentation (1) SMKN has not been maximized in providing facilities for the learning process to participants students (2) SMKN is still lacking in many shortcomings and weaknesses obtained from the findings to be improved (3) Not all the teaching material facilities have been fulfilled in the classroom. Keywords: Evaluation, Human Resources, Teacher Performance

ANALISA RASIO KEUANGAN DAN COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN TAHUN 2009-2013 (YANG TERDAFTAR DI BURSA EFEK INDONESIA) Pratiwi, Rany Nur; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTIn line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company

ANALISIS PENGARUH VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN PERAIH PENGHARGAAN ANNUAL REPORTING AWARD (ARA)TAHUN 2014 Firmansyah, Hamdan; Hadijono, Sri
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Participation in the Annual Report Award 2014 is a manifestation of Good Corporate Governance and can be a means for companies to obtain input from various sources on how well the annual report and at the same time strengthen the company's presence in the industrial communities. The purpose of this study was to determine the effect of the volume of stock trading on stock return on the award-winning Annual Report Award (ARA) companies in 2014. It also determined empirically whether there were differences in the volume of stock trading and stock returns before and after the announcement of the Annual Report Award ( ARA) in 2014. The approach and type of this research was quantitative descriptive. The population in this study were the companies that became the winner of the award Annual Report Award (ARA) year 2014. The sample was the company went public listed on the Indonesia Stock Exchange (BEI) award recipient Annual Report Award (ARA) in 2014, as many as 11 companies. Data used by the author was secondary data, where the data was taken in the form of the annual closing price of those companies. As the announcement of ARA held on October 16, 2014, the period of this study conducted over 10 days, five days before the announcement (D - 5), and 5 days after the announcement (D + 5). The results showed that the t test for variable stock trading volume on stock returns had t count of -1.229 with a significant level of 0.222 where the sig value is greater than 0.05 (0.222> 0.05), it can be concluded that there is no significant effect on the correlation between the volume of stock trading on stock returns of the companies. The average mean trading volume of shares of the companies prior to the announcement was 0.0003782 compared to 0.0003703, after the announcement. It showed a decreasing of 0.00000795. It can be concluded that there were differences in the volume of stock trading company's award-winning Annual Report Award (ARA) in 2014 before and after the date announcement. The average stock return prior to the announcement was 0.0006284 and the average stock return after the announcement was 0.0044502. It increased by 0.0038218. It was concluded that there were no differences in stock returns of ARA award-winning companies in 2014 before and after the date of announcementKeywords: Good Corporate Governance, Annual Report Award, the volume of stock trading, stock returns

Page 1 of 12 | Total Record : 120

1 2 3 4 5

Filter by Year

2016 2023

Filter By Issues

All Issue Vol 8 No 2 (2023): Oktober Vol 8 No 1 (2023): April Vol 7 No 01 (2022): April Vol 7 No 2 (2022): Oktober Vol 6 No 2 (2021): Oktober Vol 6 No 1 (2021): April Vol 5 No 2 (2020): Oktober Vol 5 No 1 (2020): April Vol 4 No 02 (2019): Oktober Vol 4 No 01 (2019) Vol 3 No 02 (2018) Vol 3 No 01 (2018) Vol 2 No 02 (2017) Vol 2 No 01 (2017) Vol 1 No 01 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Hwihanus

Contact Email
JEA@untag-sby.ac.id

Phone
+628885017707

Journal Mail Official
JEA@untag-sby.ac.id

Editorial Address
JL. SEMOLOWARU NO 45 SURABAYA

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hwihanus

Contact Email JEA@untag-sby.ac.id

Phone +628885017707

Journal Mail Official JEA@untag-sby.ac.id

Editorial Address JL. SEMOLOWARU NO 45 SURABAYA

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hwihanus

Contact Email
JEA@untag-sby.ac.id

Phone
+628885017707

Journal Mail Official
JEA@untag-sby.ac.id

Editorial Address
JL. SEMOLOWARU NO 45 SURABAYA

Location
Kota surabaya,

Jawa timur

INDONESIA