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JEA17: Jurnal Ekonomi Akuntansi
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 8 Documents
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Search results for , issue "Vol 5 No 1 (2020): April" : 8 Documents clear
ANALISIS METODE BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN PT.GOLDEN TEKNIK SIDOARJO TAHUN 2013 - 2015 Aini, Putri Qurota; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4116

Abstract

ABSTRACTAssessment of the performance of the company is a company that is very important to evaluate and develop the performance. Therefore developed the concept for measuring the performance of a variety of perspectives, i.e. balanced scorecard. The purpose of this study is to measure the company's performance from the perspective of finance, customers, internal business processes, and learning and growth perspective.This research was conducted on the PT. Golden Teknik. This research was conducted using primary data from the financial statements of PT Golden Teknik, whereas data collection techniques used are literature. Results from the overall perspective of the four shows. On the financial perspective as measured by current ratio showed good results, while the debt ratio, the ratio of turnover total assets, return on assets and shows the results. On the perspective of the customer as measured by customer retention shows bad results too. In the internal business processes perspective shows good results. In the learning and growth perspective shows good results as measured by employee productivity and the level of employee training. (1). From the four perspectives of the financial perspective, i.e., to get a good result, not the perspective of a good customer, internal business process perspective is good learning and growth perspective and showed good results. The author's suggestions are therefore strongly advised to companies implementing the Balanced Scorecard performance measurement system as a company, so the company's performance is measured not only from financial performance alone, but must be measured also from non financial performance , such as performance management (2). Based on research results that PT Golden Teknik in order to continue improving innovation in developing its products, because innovation is very influential towards the survival of the company and the company's image. (3) For the next researcher is expected to examine other research on objects with a larger population numbers that will be used as the sample so that the research is more representative. (4). Companies should pay more attention to the perspective of the customer, the company shall undertake an effort to improve the company's assets to satisfy the debt by pay in (5). Management can maintain the performance of the company in order to continue to get better in the years ahead  
PENGARUH PROFITABILITAS, LIKUIDITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Listyaningsih, Emilia Desi; Fitriyah, Rif'atul; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4105

Abstract

ABSTRACTIndonesia is famous for its natural wealth with a variety of agricultural, plantation, mining, and forestry products. It is undeniable that many industries in Indonesia explore these fields, one of which is the growing textile industry. The purpose of this research is to test the influence of profitability, liquidity and business risk to the capital structure at textile companies which are listed in Indonesia Stock Exchange from 2014-2018. The multiple regressions analysis had been performed by using WarpPLS. The results of this study indicate that business risk affects the capital structure, while the profitability and liquidity variables do not affect capital structure with p-values 0.202 (profitability) and 0.235 (liquidity).  
PERANAN ECONOMIC ORDER QUANTITY (EOQ) DAN JUST IN TIME (JIT) DALAM PENGENDALIAN PERSEDIAAN PADA UD.RISMA JATI MANDIRI Hasanah, Deviatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4117

Abstract

ABSTRACTThe research objective is to see the ordering of raw materials at UD. Risma Jati Mandiri can be applied to the EOQ and JIT methods. The results are analyzed and compared using two inventory systems, namely EOQ and JIT to minimize the total cost of inventory and the risk of loss from inventory procurement. Descriptive quantitative approach is the method used in this study. Meanwhile, the data collection techniques used were field studies and literature studies. The EOQ formula, safety stock, reorder, and JIT formula are the data analysis techniques used. The results obtained from the research prove that the EOQ formula and the JIT formula can work appropriately and efficiently than the policies carried out by UD. Risma Jati Mandiri. Between the EOQ and JIT methods, the JIT method has greater efficiency when viewed from the amount of the total cost of raw material inventory and the amount of cost savings, so as to minimize inventory costs and the risk of loss due to the procurement of raw materials, when compared to the company's total inventory costs. 
PENGARUH AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN UKURAN PERUSAHAAN , GCG , KESULITAN KEUANGAN, TERHADAP PERGANTIAN KAP (Studi Kasus pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Widiastoeti, Hendy; Lestari, Wahyu Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4113

Abstract

ABSTRACTAn auditor has to maintain his independence. To remain this, there are needed to be an auditor shift. Based on PP NO.20 of 2015, the replacement is only applied to auditors, while for KAP there is no more requirement to move to another KAP. White no more restrictions on KAP replacement, it is interseting to examine what factors are considered by the company to keep replacing KAP in the following year?there are at least five factors that are considered by the client to make KAP changes, namely audit delay, audit opinion, GCG (Good Corporate Govenance), company growth, and financial distress. This research is a type of quantitative research using statistical tools to answer the problem formulation. The population in this study were Consumer Goods companieslisted on the Indonesia stock exchange during the periode of 2012 to 2016. The result of this study found that audit delay, company growth , and financial distress had a significant positive effect on KAP turnover, audit opinion negatively affected turnover KAP, while GCG (Good Corporate Govenance) does not have a significant effect on KAP replacement. 
PENGARUH KEPEMILIKAN INSTITUSIONAL, MAKRO EKONOMI, INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Badan Usaha Milik Negara Sector Perbankan Periode 2014-2016) Umbaran, Dita Faradhila; Rachmawati, Titiek
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4118

Abstract

ABSTRACTThis study aims to determine the effect of Institutional Ownership, Macro Economic, Investment Opportunity Set Against Corporate Value "(Case Study On State- Owned Enterprises Banking Sector Period 2014-2016)". Hypothesis in this research is institutional ownership, macro economy, investment opportunity set. This study uses secondary data that is the annual financial statements (Annual Report) listed on the Indonesia Stock Exchange (BEI). Population in this research is all company of banking sector of special finance of BUMN listed in Indonesian Stock Exchange (BEI) year 2014-2016 as many as 4 company for 3 years. Based on Nonprobability Sampling method, sampling technique in this research use saturated sampling technique where all members of the population are sampled. The data retrieval technique used in this research is documentation and literature study. Data analysis technique used is Partial Least Square (PLS). The result of the analysis shows that the variable of institutional ownership have significant effect to firm value, macro economy have significant effect to company value, and investment opportunity set have significant effect to firm value.From the results of this study can be concluded that institutional ownership, macro economic, investment opportunity set significant effect on corporate value. The researcher's suggestion for further research is expected to be done in other sectors, such as manufacturing, service companies or all companies listed on BEI. It is possible to give results comparative influence of previous research. From the results of research for investors is expected to provide information for the management of companies and shareholders in the relationship agency problems. 
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Retno P, Dwi; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4114

Abstract

ABSTRACTThis study has the aim of knowing the effect of dividend policy as measured by dividends per share and dividend payout ratio on stock prices. This research is quantitative descriptive. The total companies that will be studied are 3 companies which are determined through purposive sampling. In this study shows the results that dividend policy does not have a significant effect on the stock prices of textile and garment companies listed on the  Indonesia Stock Exchange (IDX). While simultaneously dividends per share and dividend payout ratio have no effect on stock prices. This shows that dividends do not provide signals or information to investors to invest in shares, because investors feel the same, whether they receive dividends at present or not, in the end investors will invest again and the rise and fall of the DPR will not affect investors whether will invest in the company or not. 
ANALISIS MODELING LEAN MANAGEMENT DALAM UPAYA MENINGKATKAN KINERJA OPERASIONAL RUMAH SAKITPEMERINTAH Pribadi, Fancholik Joko; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4119

Abstract

ABSTRACTIntroduce readers to Six Sigma techniques (DMAIC) as one of the lean management modeling that is possible to be used to improve the quality of products/services, processes and value added services that are sustainable in government hospital entities. The research design is qualitative descriptive with data obtained based on document search, literature studies and studying internal business processes in government hospitals. The method of improvement in Six Sigma for existing processes is called DMAIC and consists of five phases (Anderson et al., 2006 ) which aims to show the main prerequisites, strengths and limitations in their application. Government hospitals are a very complex service industry. Success in implementing a lean management model that can improve operational performance depends on the vision and mission, strategic plan, goals of each organization, ability to map problems and goals to be achieved. Empirically lean management modeling by applying DMAIC must find the right way and combination of methodologies in the implementation process. DMAIC is a systematic, fact-based approach that provides a results-oriented project management framework. There are 12 activity areas which are sources of waste where each waste has its own characteristic problems. Lean management with the implementation of the DMAIC model is one solution for government hospitals in the era of the implementation of JKN as an effort to improve efficiency, improve service quality and increase added value for patients. This paper provides general information about the strengths of DMAIC as lean management modeling. Considering that DMAIC is a complex methodology and requires the ability to map deep problems and sharpness in analysis, DMAIC cannot be applied simultaneously to all problems comprehensively but needs to be done step by step and identification of problem areas that are planned and measured so that their implementation does not fail in the middle Street. This paper presents a concise presentation of the main characteristics, strengths and limitations of the methodology presented. This finding can be used as strong information for management decisions in implementing lean management modeling called DMAIC as an effort to improve operational performance, especially in government hospitals. the Six Sigma model called DMAIC is a more complex methodology and has many requirements for success and therefore requires more time and resources for proper implementation. The ability to map deep problems and sharpness in analysis is needed 
PENGARUH UKURAN PERUSAHAAN, REPUTASI UNDERWRITER, RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) PADA PASAR PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2016 Lestari, Yunifa Sri; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4115

Abstract

ABSTRACTThe primary market is a means for companies to make an initial public offering or what is commonly known as an Initial Public Offering (IPO). There is a phenomenon in conducting an initial public offering, namely underpricing. Underpricing is a phenomenon where the initial offering price of shares is lower than the closing price of the shares on the first day on the secondary market. The purpose of this study was to determine the factors that influence the level of underpricing. The independent variables studied were company size, underwriter reputation, return on assets (ROA), return on equity (ROE) and financial leverage. The population in this study were all companies that did IPO on the Indonesia Stock Exchange in 2012-2016. The sampling technique used purposive sampling technique, namely the selection of samples with predetermined criteria, so that the samples found were 50 companies. The method of analysis in this study uses multiple linear regression. The results showed that only company size has a significant effect on underpricing, whereas, underwriter's reputation, return on assets (ROA), return on equity (ROE), and financial leverage have no significant effect on underpricing.

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