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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Community Development Journal: Jurnal Pengabdian Masyarakat VALUE: Journal of Business Studies eJEBA
Sudarno Sudarno
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik Muhammad Ridwan; Septarina Prita D. S; S. Sudarno
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.v6i2.11147

Abstract

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA
Analisis Potensi Kebangkrutan Perusahaan Menggunakan Metode Altman Z-Score pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Damara Krishnatama; Septarina Prita; S. Sudarno
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.v6i2.11150

Abstract

Altman Z-Score is a method used to analyze the potential bankruptcy of a company. Z-Score is claimed to be able to detect corporate bankruptcy with a high degree of accuracy and this method was also very popularly used. Altman uses calculations through the five financial ratios in the formula, namely Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, Market Value of Equity to Book Value of Debt and Sales to Total Assets. On the consideration of the criteria for the selection of the object that has been determined, the researcher conducts research on 11 companies of Property & Real Estate sector listing on Indonesia Stock Exchange. This method classifies the condition of a company into 3 groups, namely crisis, gray area and healthy. The results of this study that has been done on 11 companies are 3 companies with crisis conditions, 4 companies with gray area conditions, and 4 companies with healthy conditions. Thus, it is expected for companies that are in crisis and gray area conditions to be more correction and can fix the existing problems in order to achieve the viability of a healthier company going forward. Keywords: Altman Z-Score, Bankruptcy, Financial Report, Property & Real Estate, Indonesia Stock Exchange (IDX)
Analisis Fraud Diamond Theory terhadap Terjadinya Fraud (Studi Empiris pada Dinas Kota Probolinggo) Bela Putri Hernanda; Dewi Ayu Puspita; Sudarno Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15473

Abstract

Penelitian ini bertujuan untuk menggali presepsi pada pegawai dinas Kota Probolinggo mengenai pengaruh kesesuaian kompensasi, sistem pengendalian internal, budaya organisasi, dan kompetensi terhadap terjadinya kecurangan (fraud) di sektorpemerintah. Teknik pengambilan sampel menggunakan purposive sampling.Pengumpulan data dengan menggunakan kuesioner. Penelitian ini menggunakan sampel sejumlah 84 pegawai dinas Kota Probolinggo. Metodeanalisis data dalam penelitian ini menggunakan statistik deskriptif, uji kualitas data, ujiasumsi klasik, dan pengujian hipotesis yang terdiri dari metode analisis regresi linierberganda, koefisien determinasi, uji F, dan uji-t. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh antara kesesuaian kompensasi dan kompetensi terhadap terjadinya kecurangan (fraud) pada pegawai dinas Kota Probolinggo. Sistem pengendalian internal dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud)pada pegawai dinas Kota Probolinggo.
Co-Authors Agung Budi S. Ahmad Roziq Alfi Arif Andre Kusuma Andriana Andriana Bela Putri Hernanda Damara Krishnatama Dewi Ayu P Dewi Ayu Puspita Fita Fitrianingsih Hendrawan Santosa Putra Imam Mas'ud Indah Purnamawati Kartika Kartika Meilinda Rafika Sari Mudrika Berliana As sajjad Muhammad Ridwan Neni Maulina Rahman Nindya Tyas Hasanah Nining Ika Wahyuni Novi Wulandari Widiyanti Septarina Prita Septarina Prita D. S Taufik Kurrohman Vicky Roh Idhofi