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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2016) Sampurna, Dian Surya; Sari, Mila Novita
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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Abstract

This study aims to determine the effect of investment decisions, debt policy, dividend policy, and profitability on firm value. The strategy carried out in this study is an associative strategy and the method chosen is the ex post facto method. The research sample was taken using purposive sampling amounting to 5 companies and the analytical method used was multiple regression analysis. The results showed that investment decisions (PER) and profitability (ROA) had a positive and significant effect on firm value (PBV), debt policy (DER) had a positive and not significant effect on firm value (PBV), and dividend policy (DPR) had a negative effect and not significant to company value (PBV). Furthermore, the results of the coefficient of determination indicate that changes in the value of the company value variable (PBV) are influenced by investment decisions (PER), debt policy (DER), dividend policy (DPR) and profitability (ROA) of 88.1%, while the remaining 11 , 9% is influenced by other factors not included in this study. Keywords: PER, DER, DPR, ROA, PBV
ANALISIS KANDUNGAN INFORMASI EKONOMI PENGUMUMAN DAFTAR EFEK SYARIAH (DES) DI INDONESIA Prasetya, Victor
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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Research aimed at analyzing and explaining whether or not there are economic information content on the announcement list of effects of Sharia (DES) by the financial services authority (OJK). The content of the information economy defined as positive investor response against Sharia stocks that fall into the DES. Marked by a change in stocks (abnormal return) before and after (surrounding) date announcement DES. In detail the purpose of the research is to find out: (1) developments (in and out) stock in the list of effects. (2) whether or not there is a change in the price of the stock (abnormal return) around the date of the announcement of the list of Shariah-compliant Effects, (3) whether there is influence of the announcement Lists the effects of stock price against Sharia (abnormal return).The testing techniques, among others, the study of events (event study), test the difference t-test with a sample related (related samples) and linear regression Hypothesis test results (test difference t-test and the linear regression test) generally support the research hypothesis, which States there is a change in the price of the stock around the date of the announcement of the list of effects of Sharia (DES) and the announcement of DES to return stock . However, the rate of variation of the variable in explaining DES announcements return stock only amounted to 2.4. This means most of the existence of other factors explained the stock return. The results of the research in General to conclude the existence of a positive response from investors toward stocks Sharia in Indonesia. It is characterized by changes in the stock return (average abnormal return komulatif) before and after (surrounding) date announcement DES. This means also that the publication information content has value DES economies. Keywords : A List Of The Effects Of Sharia (DES), Abnormal Return, The Content Of The Information Economy.
PENGARUH PENDIDIKAN, PELATIHAN, DAN PRESTASI KERJA TERHADAP PENGEMBANGAN KARIER GURU TK DI KECAMATAN LASEM KABUPATEN REMBANG Syabana, Nikmah; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to prove the effect of education, training and work performance on the career development of kindergarten teachers in Lasem District, Rembang Regency, both partially and together. The formulation of the problem in this study is how education, training, and work performance towards the career development of kindergarten teachers in Lasem District, Rembang Regency. The type of data in this study is subject data. The source of data in this study is primary data. The data collection technique in this study was a questionnaire using a Likert scale. The test instruments used by researchers are the reliability and validity tests. This study took a population of all kindergarten teachers in Lasem District with a total of 120 teachers. The number of samples in this study were 120 people and using saturated samples. The data analysis technique used in this study uses multiple linear regression analysis.The results showed that; (1) Education does not have a significant positive effect on career development, (2) Training has no significant positive effect on career development, (3) Work performance has a significant positive effect on career development, (4) Education, training, and work performance simultaneously has a positive positive effect significant. The results of the determination test (Adjusted R2) showed a value of 0.891 which means that the variables of education, training, and work performance could explain the career development variable of 89.1%. The remaining 10.9% is influenced by other factors outside the research model. Keywords : Education, Training, Job Performance, Career Development
ANALISIS KUALIFIKASI YANG DIBUTUHKAN LULUSAN AKUNTANSI UNTUK MEMASUKI INDUSTRI PERBANKAN DI INDONESIA Prastomo, Nikku Dwiky; Prabowo, Tri Jatmiko Wahyu; Muid, Dul
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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This study aims to analyze skills that are required by accounting graduates to work in the banking industry in Indonesia. Furthermore, it is to determine the extent of Kualifikasi Nasional Indonesia (KKNI) accounting majors were able to answer the needs of the banking industry as an employer. Banking as a service sector industry is positioned as a market by the University has specific needs in the process of absorption of the freshgraduates. Qualifications can be determined by the needs of the dimensions of generic skills that are demanded by employers, as well as the expectations of the banking industry to accounting graduates can be known through the perception of the banking industry as a market. This study used qualitative methods in the form of questionnaires and interviews with managers and teaching staffs under the auspices of the personnel department which is owned by the state-owned banking industry (BUMN). The method of determining the target used was purposive sampling with certain positions as the criteria. The number of target obtained for the questionnaire and the interview are 50 respondents and 11 interviewees. There are additional resources added from Accounting Diponegoro University graduate who worked in the banking industry. The research questions is answered by comparing answers to the questionnaire with the results of the interview. The results showed that in to work in banking industry the graduates should not only have the hardskill: master the basic accounting, banking industry is also very demanding graduates to have soft skills include: teamwork, positive work attitude / motivation in working, analytical abilities and problem solving, a strong work ethic, communication skills, flexibility and adaptability in work. It draws on previous research which industries require these dimensions. Another thing that is expressed by many speakers is the softskill of accounting graduates still can not reach the expectations of the banking industry in terms of communication skills in the work. An interesting finding obtained from the interview is about the financial engineering. Other obtained results were also in terms of improving the accounting curriculum at universities which is according to iinterviewees' perceptions the university is less soft skill training for students, as well as the accounting curriculum that is still not following the trend of emerging industries. Keywords: generic skill, accounting graduates, Kerangka Kualifikasi Nasional Indonesia (KKNI), accounting education
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
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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 PENERAPAN ANGGARAN BERBASIS KINERJA, SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, PENEGAKAN INTEGRITAS DAN NILAI ETIKA, KOMITMEN PADA KOMPETENSI, DAN KEPEMIMPINAN YANG KONDUSIF TERHADAP KINERJA ORGANISASI (Kajian Empiris pada Satuan Kerja Di Pemerintah Kabupaten Sragen) Sumarjono, Sumarjono
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
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The purpose of this study was to investigate the effect of adoption of Performance Based Budgeting, Financial Management Information System, Enforcement Integrity and Ethical Values, Commitment to Competence, and Leadership Conducive to Organizational Performance in the Government of Sragen. This research is a census, and data collection is done with a questionnaire delivered directly by way of collecting data. Overall 59 samples used in this study. Data analysis using Partial Least Square (PLS) with a statistical program SmartPLS 2.0 M3.These results indicate that the adoption of Performance Based Budgeting, Financial Management Information System, Enforcement Integrity and Ethical Values, Commitment to Competence, and Leadership Conducive have significant positive effect on Organizational Performance. Keywords: Performance-Based Budgeting, Financial Management Information System, Enforcement Integrity and Ethical Values, Commitment to Competence, and Leadership Conducive, and Organizational Performance.
UPAYA OPTIMALISASI PEMANFAATAN POTENSI LOKAL MELALUI INTEGRASI GENDER UNTUK MENINGKATKAN EKONOMI MASYARAKAT PESISIR DI DESA TIREMAN REMBANG Nurhidayati, Anik; Sunarto, Sunarto
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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Research with the title of Efforts to Optimize the Utilization of Local Potential through Gender Integration to Improve the Economy of Coastal Communities in Tireman Rembang Village. The village of Tireman is located along the northern coast but this does not guarantee that the quality of resources is high, this is evident in the low education of housewives. Although the education of women in the coastal areas of Rembang district is categorized as low, it does not prevent them from actively participating in the public sphere. If fish trading activities in the market are categorized as workers outside the home, it can be said that coastal women in Rembang district are more dominant than men, including in terms of meeting household economic needs.The problem of women's roles like this is not considered as the main one. Women's economic activities are considered as a complement that only helps the work of men or husbands. Economic activities for the service of coastal women, especially non-economic institutions but have proven to be very helpful in their economic development. Development of economic institutions like this can be done to the extent that women are involved because of the subject in developing such economic organizations. The participation of the government, men and outsiders in the development of women's economic organizations should only be more 'complementary'. Keywords: gender, coastal communities, economic growth
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PEMBIAYAAN BERMASALAH DENGAN LIKUIDITAS SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA Azizi, Muhammad Zaky Wahyuddin
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Penelitian ini bertujuan untuk menguji dan membuktikan faktor-faktor yang mempengaruhi pembiayaan bermasalah pada Bank Umum Syariah di Indonesia dengan likuiditas sebagai variabel intervening. Adapun faktor yang dianalisis dalam mempengaruhi pembiayaan bermasalah yaitu 1) faktor internal: ukuran bank dan Biaya operasional pendapatan operasional (BOPO) 2) faktor eksternal: Gross domestic product (GDP) dan inflasi. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia. Teknik pengumpulan sampel yang digunakan adalah purposive sampling yang merupakan metode pengambilan sampel berdasarkan beberapa kriteria yaitu: 1) Bank Umum Syariah yang beroperasi dan ada di Indonesia selama periode tahun 2011-2014 2) Bank Umum Syariah yang mempublikasikan laporan keuangan triwulan pada periode tahun 2011-2014 3) Bank Umum Syariah yang konsisten dalam menerbitkan laporan keuangan triwulan pada periode tahun 2011-2014. Sampel penelitian ini berjumlah 112 observasi. Teknik pengumpulan data pada penelitian ini menggunakan data dokumenter. Sedangkan analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis).Hasil penelitian ini menunjukkan bahwa ukuran bank dan Biaya operasional pendapatan operasional (BOPO) berpengaruh positif signifikan terhadap pembiayaan bermasalah. Gross domestic product (GDP) berpengaruh positif tidak signifikan terhadap pembiayaan bermasalah, sedangkan inflasi berpengaruh negatif tidak signifikan terhadap pembiayaan bermasalah. Hasil penelitian ini juga tidak ada pengaruh tidak langsung faktor internal dan eksternal terhadap pembiayaan bermasalah yang dimediasi oleh likuiditas. Kata Kunci: Ukuran Bank, Biaya Operasional Pendapatan Operasional, Gross Domestic Product, Inflasi, Likuiditas, Pembiayaan Bermasalah.
PENGARUH POSTUR MOTIVASI, KEBIJAKAN PAJAK, PEMAHAMAN WAJIB PAJAK, KUALITAS LAYANAN DAN PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KP2KP Kabupaten Rembang) Maharani, Fitri Cahyaning; Rosyidi, Syaiko
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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The purpose of this research is to explain the influence of motivation posture, tax policy, understanding of taxpayers, service quality, and the application of a modern tax administration system to individual taxpayer compliance. The sampling technique uses purposive sampling. Data collection techniques using survey methods with questionnaires on 125 respondents. The results showed that; Motivational posture and the application of modern tax administration systems have no significant positive effect on individual taxpayer compliance, while tax policies, taxpayer understanding and service quality have a significant positive effect on individual taxpayer compliance. The result of the determination test shows that the adjusted R square coefficient is 0.558, it means that the dependent variable can be explained by an independent variable of 55.8%, and the remaining 44.2% is explained by other factors outside the research model.Keywords: Motivation posture, tax policy, taxpayer understanding, service quality, application of modern tax administration systems and individual taxpayer compliance.
IMPLEMENTASI SISTEM KEIZEN DEPARTEMEN PRODUKSI PT YAMAHA MUSIC MANUFACTURING ASIA BEKASI - JAWA BARAT Siswandi, Siswandi; Karomah, Nurul Giswi
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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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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