cover
Article Per Year (5 Year)
All
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
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
 1 
Search results for , issue "Vol 6 No 2 (2021): Oktober" : 8 Documents clear
PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PERUSAHAAN KAROSERI KUDA TERBANG MALANG Mardianto, Totok
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5971

Abstract

The need for vehicles, especially cars in Indonesia, has increased from year to year. This is because Indonesia is a developing country and is actively building. The types of vehicles that are in great demand by the public are commercial vehicles which can also be used for personal purposes. The progress of the car body industry in Indonesia has been able to change the types of commercial vehicles into personal vehicles. With the increasing demand for commercial vehicles to become private vehicles. With the increasing demand for these vehicles resulted in the development of the car body industry in Indonesia. This situation resulted in the emergence of competition between the car body industry, the company must carry out calculations or analyzes of the opinions to be obtained and the costs used to obtain these revenues. In this case the placement of the cost of production plays a very important role . In the process of compiling the cost of production , it should be noted that each component must be calculated correctly and properly charged , so that the reliability of the accuracy of the cost of production as cost information is not misleading and can be accounted for . Therefore, it is necessary to calculate the cost of production as the basis for determining the selling price at the Malang Flying Horse Body
METODE ALTMAN Z-SCORE: ANALISIS LAPORAN KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN MAKAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2018-2020 Putri A, Meta; Maheswari, Made Rekma Adi; Octavia P, Dina
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5965

Abstract

The impact of the Covid-19 pandemic on food &beverages industry companies is the government's advice not to leave the house and prohibit eating in all restaurants greatly affects the Food &Beverages industry. The decline in profit growth was felt by food and beverage companies. The purpose of the study was to analyze and interpret the bankruptcy method with Altman's Z-score. The population in this study was 26 food and beverage sub-sector manufacturing companies and samples were taken purposively to 13 food and beverage sub- sector manufacturing companies listed on the Indonesia stock exchange in 2018-2020. The results in this study provide an explanation that Altman's Z-score analysis should continue to be reviewed because it becomes a benchmark for the financial condition of the company in every period so that it can be a good signal for investors if the company strives to maintain financial stability.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN-PERUSAHAAN IDXTECHNO PERIODE 2017-2019 Setyawan, Dendy
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5966

Abstract

This study was conducted to examine the effect of Liquidity and Leverage on Profitability and Firm Value of Companies listed at IDXTECHNO for the 2017-2019 period. Secondary data is obtained from the company's financial statements uploaded on the IDX's official website and the company's official website. The data used were selected based on the similarity of the available annual report data. The analysis method uses quantitative analysis methods using the SmartPLS 3.0 program. The results showed that the Liquidity and Leverage variables did not have an effect on the Profitability variable, but the Liquidity variable had a significant influence on the Firm Value variable, while the Leverage variable had no effect on the Firm Value variable. While the Profitability variable has a significant influence on the Firm Value variable.
PENGARUH TOTAL QUALITY CONTROL DAN JUST IN TIME TERHADAP PENINGKATAN KUALITAS PRODUK DAN EFISIENSI BIAYA Hasanah, Robiatul; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5962

Abstract

The research entitled Effect of Total Quality Control and Just In Time on improving product quality and cost efficiency aims to analyze the effect of Total Quality Control (TQC) and Just In Time (JIT) on improving product quality and cost efficiency. This research was conducted at one of the manufacturing companies in Surabaya, namely UD. Sukri Dana Abadi. This study used descriptive qualitative method. The type of data used in this study is the type of primary data where researchers obtain data through direct data collection efforts. Methods of data collection is done by conducting interviews and observations on the object under study. The results of this study indicate that Total Quality Control (TQC) has an effect on improving product quality and cost efficiency, where the quality of the resulting product is in accordance with the specifications and Standard Operational Prosedur (SOP). While Just In Time (JIT) shows a significant effect on improving product quality and cost efficiency. The storage fee before Just In Time is Rp. 7,463,577 while the storage cost after Just In Time is Rp. 3,732,788 then there is a difference of Rp. 3,731,788 which means Just In Time can reduce costs by Rp. 3,731,788.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIBEL INTERVENING PADA PERUSAHAAN SUB SEKTOR SEMEN Tua Hasudungan Pardosi, Douglas; Siagian, Harlyn L.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5968

Abstract

In observation of this research is to analyze and examine the influence of profitability on firm value with capital structure as an intervention variable. The authors use a sample of companies sub-cement sector listed on the Indonesia Stock Exchange (IDX) as many as 30 samples from 6 companies from the 2016-2020 period. Testing is also done through sampling techniques purposive sampling and assessment that has been done by the author. Some testing is done by processing the data with the cast multiple regression test and test of Sobel to find the hypothesis in research. By doing this test, then obtained the result that in the regression test variables affect profitability capital structure because the results of the significance of the low with the results of 0.000 from the boundary of the significance determined as 0.05. On the structure of the capital is also not seen any influence with the result that 0.11978 that where such a result is higher than the significant level 0.05. Subsequent testing with the test of Sobel shows if the variable profitability of the variable the value of the company with capital structure as an intervening variable does not prove the existence of the element of mediation because in the testing of the obtained results 0.80 smaller than the limit significantly by 1.96.
PENILAIAN KINERJA KOPERASI BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTRIAN KOPERASI DAN UKM REPUBLIK INDONESIA NOMOR 06/PER/DEP.6/IV/2016 “Studi Kasus pada KPRI Sebra” Putri, Dewi Melania; Bayangkara, IBK.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5963

Abstract

The purpose of this study is to learn about the performance of the KPRI Sebra in 2018-2020 and its Development Bassed on Regulation of the Deputy for Supervision of the Ministry of Coorperative and UKM of the Republik of Indonesian Number 06/Per/Dep.6/IV/2016. This Research is a qualitative research is the KPRI Sebra and the object of the research are all aspects which include capital, quality of earning asset, management, efficiency, liquidity, independence and growth, cooperative identity and cooperative management in 2018-2020. The results showed that the performance of KPRI Sebra obtained a score of an average of 62,57 and received the tittle of cooperative under supervision, with details: a.) The Capital aspect gets an average score of 11 and is categorized as quite healthy. b.) The quality aspect of earning assets gets an average score of 11,75 and categorized under supervision. c.) Management aspect get an average score of 7,4 and categorized under supervision. d.) Efficiency aspect received an average score of 7 and was categorized under special supervision. e.) The liquidity aspect gets an average score of 3,75 and is categorized as under special supervision. f.) Aspect of independence and growth get the average score is 10 and is categorized as healthy. g.) Aspect of identity get the average score is 7,67 and is categorized as quite healthy. And the development of KPRI’S performance Sebra for three years (2018-2020) in a row obtained a total score of 59,3;63,05;65,55 so it can be said that the performance of KPRI Sebra from 2018-2020 has increased.
PERANAN INTELLECTUAL CAPITAL TERHADAP RANKING BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Anita; Yuniarsih, Nia
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5969

Abstract

The shift in bank functions from intermediary functions to fee-based income activities depends on the human resources of a bank, so the banking sector must change the way it runs its business towards a knowledge-based business. Knowledge based business emphasizes the strategic role of science (and the development of science encourages the birth of intellectual capital (IC). Banks with high intellectual capital are expected to have better performance and can improve bank financial performance and are an attraction to attract investors. This study aims to determine the role of intellectual capital on the ranking of banking companies listed on the Indonesia Stock Exchange for the period 2010-2016. This research data uses secondary data with a sample of banking companies listed on the Indonesia Stock Exchange for the period 2010 to 2016. The sample in this study used a purposive sampling method.The result of this study is that the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange from 2010 to 2016 is included in the category of commond performers with s VAIC™ core between 3.9962 and 2.5037.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN INVESTASI Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia periode 2015-2019. Hasanah, Wardatul; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5964

Abstract

This research aims to explore the impact of profitability, leverage, and dividend policy on investment decisions. This research was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The number of samples used in this study is as many as 6 companies with purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study show that profitability variables have no effect on investment decisions, leverage variables positively affect investment decisions, and dividend policy variables have no effect on investment decisions

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2021 2021


Reset
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