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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 7 Documents
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Search results for , issue "Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018" : 7 Documents clear
PENGETAHUAN LAPORAN KEUANGAN PEMILIK UMKM SENTRA MEBEL DI JAWA TIMUR Susanti, Ari; Ismunawan, Ismunawan
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Financial reports are very important in SME activities, financial statements can be used by business owners in decision making. This research is to find out how the knowledge of  SME practitioners. The purpose of this study was to analyze the effect of education, business scale, company age, financial knowledge  in financial statements. The study population was  SME entrepreneurs in furniture centers in East Java. Data collection was conducted by field survey using a questionnaire. Methods of data analysis using SPSS Version 21. The results of the study concluded that education, business scale, company age, financial knowledge and experience in financial statements.        Keywords: Financial Knowledge, SME Owners
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN POLITEKNIK LP3I JAKARTA Purnomo, Djumat
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Employees are company assets that must be maintained and developed. Leadership in an organization needs to be based on vision and mission, goals and work programs have the needs of all parties and accommodate employees, and are able to provide encouragement as hard as employees work. Competencies need to be developed towards improving the company's financial reputation in general. One of the ways to improve employee competency is through employee development programs through education and training. The harmony of communication that exists between employees will greatly help improve the overall performance of the company, with the establishment of mutual understanding and joint work within the company.The Jakarta LP3I Polytechnic (PLJ) is one of the higher education institutions which since its inception sought to eradicate unemployment in Indonesia, especially in Jakarta. It is not an easy thing to prove it, but at least the LP3I Jakarta Polytechnic has begun to show that graduates are easy to work, even have worked before graduating D III. The success of their performance really needs to be studied, especially regarding leadership, competence and communication as reviewed in the previous paragraph.This study aims to determine respondents' responses to transformational leadership, competence and organizational communication among employees of the LP3I Jakarta Polytechnic and the influence of transformational leadership, competence and communication on the performance of LP3I Polytechnic employees in Jakarta. Keywords: transformational leadership, competence, communication and performance
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEVIDEND PAYOUT RATIO, UKURAN PERUSAHAAN, PRICE BOOK VALUE, EARNING PER SHARE, RETURN ON ASSET, DAN OPERATING PROFIT TERHADAP PRICE EARNING RATIO (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI tahun 2013 – 2016) Edi Susanto; Marhamah Marhamah
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

Price Earning Ratio reflects the relationship between the market price of the common stock (common stock) and earnings per share. Price Earning Ratio is seen by investors as a measure of the strength of the company to earn profits in the future. Companies that have a great opportunity to grow normally have a high price earning ratio. Conversely, a low price earning ratio for the company at risk.This study aims to empirically examine the influence of the Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit on Price Earning Ratio in Manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2016 population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in 2013 - 2016 samples were selected using purposive sampling method in order to obtain a total of 18 issuers.The results of this study indicate that the Debt Equity Ratio, dividend payout ratio, Price Book Value, Return on Assets, Operating profit significantly influence the price earning ratio. While the current ratio, Company Size, Earnings Per Share has no significant effect on the price earning ratio. Coefficient of determination (Adjusted R Square) of 0.915. This means that the variable Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit 91.5% have a role together in order to explain or describe variables Price Earning Ratio. Keyword:                    Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price-book value, Earning Per Share, Return on Assets, operating profit, and Price earning Ratio
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UKM DAVIN DECOR SURAKARTA Judianto, Rochmad; Ismunawan, Ismunawan; Rahman, Arief Nugroho
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

Financial Accounting Standards - Micro, Small and Medium Enterprises (SAK EMKM) are expected to be a solution to the problems that often hit Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The problem faced by MSMEs is the unavailability of structured and systematic records in good financial statements according to the EMKM standard. MSMEs should be able to make and publish financial reports that can be accounted for and understood by internal and external parties. The EMKM SAK which came into effect as of January 1, 2018 should have been known or implemented by MSMEs. The purpose of this study is to find out the preparation of Davin Decor & Interior SME financial reports based on SAK EMKM and to find out the obstacles faced by Davin Decor & Interior SMEs in implementing the SAK EMKM. The technique used to collect data through interviews and observations made at the business location of Davin Decor & Interior. The data analysis technique uses descriptive analysis techniques. The results of the study reveal that financial reporting on SMEs is still very simple, not in accordance with the SAK EMKM. This happens because of the lack of support from the company owner, educational background, and also due to the lack of maximum role of the government and institutions in charge of SMEs in the dissemination and training of MSME business actors.Keywords: EMKM financial accounting standards, MSMEs, MSME Financial Reports, SAK-EMKM Financial Reports
ANALISIS FAKTOR YANG MEMPENGARUHI INSTRUMEN DERIVATIF SEBAGAI PENGAMBILAN KEPUTUSAN HEDGING (Studi Kasus Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Pada periode 2011-2015) Wijaya, Lutfi; Astuti, Pudji; Nugraha, Deni Pandu
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

Hedging is an alternative of risk management that aims to protect the assets of company from losses caused by the risk. This study’s purpose is to analyze the influence of independent variables which include Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownership on hedging decision using derivative instruments at infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2011-2015.Sample selection method used in this research is purposive sampling methodwith the provision of the company that publishes full financial statements in which 25 companies were included in the infrastructure, utility, and transportation companies as sample. This research used logistic regressions analysis technique, to find sets of variables that affect the probability the use of derivative instruments as hedging activities.The results of this study found that Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownershiphave significant effect on Hedging Decision using derivative instruments. From the results of logistic regression found that the variable Debt to Equity, Growth Opportunity, Firm Size, Liquidity, and Institutional Ownership for the different effect of companies to infrastructure, utility, and transportation companies can explain Hedging Decision using derivative instruments  by 54,2%, and the rest is explained by other variables outside the model. Keywords :          Derivative Instrument, Hedging, Debt to Equty, Growth Opportunity, Firm Size, Liquidity, Institutional Ownership
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI PADA CV. KARYA MINA PUTRA DIVISI IKAN KERING REMBANG Liasiska, Irma; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

The development of the business world in Indonesia is currently experiencing a fairly tight competition. And this is a big challenge in the current era of global trade. Businesses that can survive are only those who are responsive in improving quality, efficient and able to anticipate market wants and needs. Therefore it is necessary for employees who have a high level of work productivity so that production can be achieved in accordance with the target. Employees are assets that play an important role in the company, so it is necessary to note the level of education, work experience and incentives that will be given to them. These three things will influence the mindset, attitude and behavior and are believed to influence their productivityThe purpose of this study was to determine the effect of the level of education, work experience and incentives on the work productivity of the production employees of CV. Karya Mina Putra Rembang dried fish division. For the sample of this study were 30 people who became respondents. The data collection technique in this study was through a questionnaire. While the sampling technique uses cluster sampling and convenience sampling techniques.The variable level of education tcount is smaller than t table (0.813> 1.665) which means the level of education has no significant positive effect on work productivity, work experience of tcount is greater than ttable (3.629> 1.665) which means work experience has a positive and significant effect on work productivity, incentives tcount is greater than t table (2,535> 1,665) which means that incentives have a positive and significant effect on work productivity.Keywords: level of education, work experience, incentives, work productivity.
SISTEM PENILAIAN KINERJA KARYAWAN (Studi Kasus PT. JTEKT Indonesia Karawang - Jawa Barat) Siswandi, Siswandi; Devi, Sri Ratna
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Research Objectives to find out and measure how employee performance appraisal systems at PT. JTEKT Karawang West Java The methodology of writing uses qualitative descriptive involving all employees of PT JTEKT Karawang West Java by using random sampling with proportional random sampling of 50 employees Data collection techniques through questionnaires in support the documentation method while the data analysis technique is based on the employee performance appraisal system in accordance with the standards set by the company, using future-oriented methods, namely self assessment and evaluation by superiors. The results of the employee performance assessment will be used as material consideration in determining bonuses and increasing levels / employees Keywords : Employees, Policy ,Performance and asessment

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