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<![CDATA[prive prive]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Ari Khomarudin 89-97 Analisis Sistem Informasi Akuntansi Pengendalian Intern Terhadap Persediaan Bahan Baku PT. Profilindah Kharisma Cici Larasati Herliana 98-104 Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana Bantuan Operasional Sekolah (BOS) di SMA PGRI PURI Kabupaten Mojokerto Hari Setiono & Tatas Ridho Nugroho 105-119 Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Jawa Timur Menik Agustiningtyas 120-133 Analisis Faktor – Faktor Yang Mempengaruhi Non Performing Loan (NPL) Kredit Pada Bank Umum di Indonesia (Studi Pada Bank Umum Yang Terdaftar Di Bei Periode 2016 - 2017) M. Bahril Ilmi Daviq 134-147 Faktor–Faktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Tatas Ridho Nugroho & Toto Heru Dwihandoko 148-164 Pengembangan “Practice Set Siklus Akuntansi Perusahaan Dagang†(SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Eny Setyarininghsih 165-175 Analisa Strategi Pengembangan UKM Mojosari Bakery Ditinjau dari Aspek Pemasaran dan Aspek Keuangan Rudi Hartono & Roni Wiranata 176-184 Analisa Keputusan Konsumen Dalam Memilih Bank Umum Mandiri Dan Bank Muamalat di Kabupaten Lumajang]]>
<![CDATA[The Influence of Housing Loan (KPR) to Non Performing Loan and its Impact on Return on Asset (Case Study on PT. Bank Tabungan Negara (Persero) Tbk.): THE INFLUENCE OF HOUSING LOAN (KPR) TO NON PERFORMING LOAN AND ITS IMPACT ON RETURN ON ASSET (Case Study on PT. Bank Tabungan Negara (Persero) Tbk.) ]]>
<![CDATA[Hasan Fahmi Kusnandar]]>;
<![CDATA[Maman Sulaeman]]>;
<![CDATA[Gun Gun Gunawan]]>;
<![CDATA[Rangga Puja Debara]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The purpose of this research is to know a housing loan, non performing loan and return on asset as well as the influence of housing loan on non performing loan, and to determine the influence of housing loan and non performing loan are either partially or simultaneously on return on asset at PT. Bank Tabungan Negara (Persero) Tbk. The method used in this research is descriptive method analysis with aproach a case study to the PT. Bank Tabungan Negara (Persero) Tbk. The data collected form the primary data and secondary data with analysis technique using path analysis. The results showed that : (1) a housing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2015, non performing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2012 until year 2015 and return on asset on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2010 (2) housing loan significant effect on non performing loan (3) housing laon in partial does effect significant to return on asset, partial non performing loan does not effect significant to return on asset and housing loan and simultaneous non performing loang does effect significant on return on asset.]]>
<![CDATA[Tradisi Buwuh Dalam Perspektif Akuntansi Piutang dan Hibah di Kecamatan Lowokwaru Kota Malang ]]>
<![CDATA[Eviana Dwi Saputri]]>;
<![CDATA[Muhammad Hasyim Ashari]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Abstract This study discusses the Buwuh tradition in the perspective of accounting (accounts receivable or grant) in the Lowokwaru of Malang City. The purpose of this study is to explain the phenomenon of traditional traditions that occur in the Lowokwaru of Malang City in the perspective of accounting: accounts receivable or grant. In this study, researchers used descriptive qualitative methods. The researcher tried to obtain information about the opinion of the residents in sub-district Lowokwaru Malang City about the Buwuh tradition in the perspective of account receivable or in-depth and comprehensive accounting. The results of research and analysis on the practice of the Buwuh tradition in the perspective of accounts receivable accounting and grants in the Lowokwaru of Malang City have two perspectives, namely 9 informants arguing that the Buwuh tradition is a grant and 4 informants argue that the Buwuh tradition is a receivables. The final conclusions of this study are: (1) The first group sentenced him as a grant, stating that the practice of the people in Lowokwaru of Malang City was a form of sincerity of the giver of the buwuh which was done purely to help and help each other and not expect a reward or reply from the owner of the title; (2) The second group is the group that punishes it as accounts receivable because the habits that occur in the community of Lowokwaru of Malang City are related to buwuh practices which have debt implications so that there is a need to be returned in accordance with the previously handed over amounts or forms. Keywords - Buwuh Traditions, Receivables, Grants Abstrak Penelitian ini membahas mengenai tradisi buwuh dalam perspektif akuntansi (piutang atau hibah) di Kelurahan Lowokwaru Kota Malang. Tujuan penelitian ini adalah untuk menjelaskan fenomena tradisi buwuh yang terjadi di Kelurahan Lowokwaru Kota Malang dalam perspektif akuntansi piutang atau hibah. Pada penelitian ini, peneliti menggunakan metode kualitatif deskriptif. Peneliti mencoba untuk memperoleh informasi mengenai pendapat warga kecamatan Lowokwaru Kota Malang tentang tradisi buwuh dalam perspektif akuntansi piutang atau hibah secara mendalam dan komperehensif. Hasil penelitian dan analisis tentang praktik tradisi buwuh dalam perspektif akuntansi piutang dan hibah di Kelurahan Lowokwaru Kota Malang memiliki dua perspektif yaitu 9 informan berpendapat bahwa tradisi buwuh tersebut merupakan hibah dan 4 informan berpendapat bahwa tradisi buwuh tersebut merupakan piutang. Kesimpulan akhir penelitian ini adalah: (1) Kelompok pertama menghukuminya sebagai hibah sehingga menyatakan bahwa praktik buwuh yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang adalah bentuk keikhlasan pemberi buwuh kepada pemilik hajat yang dilakukan murni untuk saling membantu dan menolong sesama dan tidak boleh mengharapkan imbalan atau balasan dari pemilik hajat; (2) Kelompok kedua adalah kelompok yang menghukuminya sebagai piutang karena kebiasaan yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang terkait praktik buwuh yang memiliki implikasi hutang-piutang sehingga ada keharusan untuk dikembalikan sesuai dengan jumlah atau bentuk yang diserahterimakan sebelumnya. Kata Kunci – Tradisi Buwuh, Piutang, Hibah]]>
<![CDATA[Pengaruh Kompetensi, Independensi, dan Motivasi Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Pada Kalla Group ]]>
<![CDATA[Nurbayani Nurbayani]]>;
<![CDATA[Muliana Muliana]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[This research aims to analyze and prove the effect of competency, independecy and motivation intern auditor on the effectiveness structure of internal control on the group kalla. The sample of research consists of 30 respondens they are intern auditor of kalla group. The research data uses kuesioner. The analysis technique of research data uses multiple regretion analysis. The empirical results find that kompetence, can determine effectiveness of internal control, but independece and motivation can’t determine effectiveness of internal control on the group kalla]]>
<![CDATA[Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto ]]>
<![CDATA[Muhammad Shodiqul Amin]]>;
<![CDATA[Supriadi Supriadi]]>;
<![CDATA[Nurdiana Fitri Isnaini]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[This research aims to know the influence of the commitment of the management capacity of human resources to the implementation of the transparency of financial reporting in the PT. Hilon Felt Mojokerto. Type of this research is quantitative research. The population in this study are all employees of the PT. Hilon Felt Mojokerto. Samples were taken using the technique of sampling as much as 36 total respondents. Engineering data collection using the questionnaire by means of distributed to respondents. Technique of data analysis in research using multiple linear regression analysis. Hypothesis testing using simultaneous test (test F) and partial test (test t) hypothesis testing using simultaneous test (test F) and partial test (test t) using SPSS program version 23.0. Research results based on the validity of the Test showed that the entire instrument of research is said to be valid and reliability. Based on results of test of hypothesis shows that simultaneously obtained significant levels of test results F = 0.000 < 0.05 (level of significant) and partially independent variables data obtained (commitment human resource capacity management) has the value of the significance result < 0.05 so that can be expressed the independent variable by partially and simultaneous effect on the transparency of financial statements. Based on the value of beta coefficient indicates the variable capacity of most influential human resources significantly to transparency of the financial report with the greatest value i.e. 4.14]]>
<![CDATA[Reaksi Pasar Atas Informasi Corporate Social Responsibility ]]>
<![CDATA[putri mutira mutira]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Purpose – The purpose of this paper is to identify the effects of Corporate Social Responsibility (CSR) disclosure on market reaction with Earning Response Coefficient (ERC) as proxy. Data/Object/Metodology – The researcher used secondary data obtained from Indonesian Stock Exchange. The level of the information of Corporate Social Responsibility measures by environment and social indicator in Global Reporting Initiative (GRI) 2006. Data were analyzed using regression analysis Findings – The results showed that the CSR disclosure proven negative effect on Earnings Response Coefficient (ERC). This result indicates CSR information disclosed is not adequate for investor to consider its information for their investment decision.]]>
<![CDATA[Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto) ]]>
<![CDATA[Lely Fithri Nela Margarita]]>;
<![CDATA[Hari Setiono]]>;
<![CDATA[Tatas Ridho Nugroho]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The accounting profession education is an additional education that must be followed by accounting graduates, the minimum number of public accountants today is one that is faced by the public accounting profession who want to get an accountant degree, this study aims to provide evidence of the influence of motivation on the interest of STIE Al-Anwar accounting students to take up the accounting profession education (PPAk). This type of research uses a quantitative approach. The population of this study were 456 students in semester 2 to 8. The sample was determined using 2 purposive sampling and simple random sampling methods, and obtained a total sample of research as much as 50 samples. Data collection techniques using questionnaires. This study uses a Likert Scale as a questionnaire score. Data analysis used is descriptive analysis, while the analysis used in this study is multiple linear regression analysis. The results of the study prove that partially the quality motivation and economic motivation variables have a significant effect on students 'interest in participating in PPAk while career motivation variables do not affect students' interest to participate in PPAk. Simultaneously quality motivation, career motivation and economic motivation affect student interest in participating in PPAk. Determination coefficient results is 0.255 which means that the ability of the independent variable can explain the dependent variable by 25.5% while the remaining 74.5% is explained by other variables, which are not included and are not included in the regression model used.]]>
<![CDATA[Kesiapterapan NoSQL Pada UMKM di Yogyakarta ]]>
<![CDATA[M Sulkhanul Umam]]>;
<![CDATA[Yanning Tri Hapsari]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Use of the website of its business processes is not a new thing. In its application, the website requires a database as a medium to accommodate all existing data. But in the current technological development needed a database that is able to exchange data very quickly on a large scale. So that MSMEs that implement websites in their business processes can utilize them optimally. This study aims to measure the readiness of using the NoSQL database at MSMEs in Yogyakarta. Measurements were carried out using the Technology Readiness Index (TRI) by distributing questionnaires to owners and programmers of MSME in Yogyakarta. The results indicate that all TRI constructs are interconnected except the construct is optimistic about discomfort. The inconvenience factor is not a limiting factor when MSME plans to implement the NoSQL database.]]>
<![CDATA[Perbandingan Metode Economic Order Quantity (EOQ) Dan Just In Time (JIT) Terhadap Pengendalian Persediaan Bahan Baku ]]>
<![CDATA[Budi Utami]]>;
<![CDATA[Eny Setyariningsih]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The management and control of raw material inventories is an activity commonly found in industrial and manufacturing companies. There are two methods of controlling inventory, namely Economic Order Quantity (EOQ) and Just In Time (JIT). In determining inventory, companies tend to calculate it in the form of forecasting. Inventories that are too large will add to the cost of ordering (ordering cost) and storage costs (carring cost). Conversely, a small amount of inventory will reduce company profits due to lost opportunity for profit (opportunity cost) and incur back order costs (back order cost). Therefore it is important for companies to carry out inventory control which will affect the efficiency of inventory costs. This type of research is a comparative study comparing the Economic Order Quantity (EOQ) method with the Just In Time (JIT) method to the efficiency of inventory costs in Pateh SMEs. The results of the comparison. From the results of the analysis and calculations that have been carried out it is known that the Just In Time (JIT) control method is more appropriate to be applied to the "PATEH" home industry because the total inventory costs are smaller than the total inventory costs of the Economic Order Quantity (EOQ) method.]]>
<![CDATA[Pengaruh Dimensi Kualitas Pelayanan Ritel Terhadap Kepuasan Pelanggan dan Loyalitas Pelanggan ]]>
<![CDATA[Ida Bagus]]>;
<![CDATA[Ulfan]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v5i1.1488
<![CDATA[This study aims to examine the Physical Aspects, Personality Interaction, Problem Solving, mediated by Customer Satisfaction against Customer Loyalty. The data used in this study used data obtained from questionnaires distributed to customers at Mirota Campus, DI Yogyakarta. The number of questionnaires distributed in this study to 220 respondents. The research data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study indicate (X1) Physical Aspects have a positive effect on (Z) Customer Satisfaction. (X2) Personality Interaction has a positive effect on (Z) Customer Satisfaction. (X3) Problem Solving has a positive effect on (Z) Customer Satisfaction. (Z) Customer Satisfaction directly has a positive effect on (Y) Customer Loyalty. (X1) Physical Aspects through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X2) Personality Interaction through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X3) Problem Solving through (Z) Customer Satisfaction has no significant effect on (Y) Customer Loyalty and service quality mediated by costumer satisfaction (Z) on costumer loyalty (Y) has a positive effect.]]>
