Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JAE (Jurnal Akuntansi dan Ekonomi)

akuntansi
Website

Published by Universitas Nusantara PGRI Kediri

ISSN : 27219313 EISSN : 25410180 DOI : https://doi.org/10.29407/jae.v6i2

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 262 Documents

1 2 3 4 5

Dampak Belanja Daerah Terhadap Pertumbuhan Ekonomi: Pendekatan Persamaan Simultan Imamah, Nurul
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This study aims to find solutions to the problems of increasing economic growth and regional spending by research models involving regional expenditure variables and economic growth. This research also attempts to fill the gap in the need for regional expenditure development as regional spending can affect economic growth. This research was conducted by building an econometric model in a simultaneous equation system using panel data and estimated using the Two Stage Least Squares method (2SLS). The results of the analysis show that. Regional expenditure has a positive and significant effect on regional economic growth. This is in accordance with Hartati's recommendations, (2012); Marta Pascual and Santiago £ lvarez-GarcÌa (2006); Jamzani Sodik (2007); Wibisana (2014); (Amelia, 2013); (Adrian, 2013); but contrary to the findings of Agus Bagiyanto, (2015); Febian, (2014), as well as the factors that affect regional income and regional spending in each region are relatively the same

Pengungkapan Corporate Social Responsibility (CSR) Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi Amalia, Firda Ayu
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study was to empirically examine the effect of the effect of disclosure of Corporate Social Responsibility (CSR) on tax avoidance by adding institutional ownership as a moderating variable. This research is based on legitimacy theory, which explains that every company always tries to get positive recognition or legitimacy from the community. The sampling technique uses purposive sampling with predetermined criteria. The sample used was 45 manufacturing companies listed on the Indonesian Stock Exchange in the 2017 period. This study uses a moderating regression analysis method, moderated regression analysis (MRA), with SPSS version 24 analysis tool to analyze data and test hypotheses. The results of the study prove that there is a positive relationship to the effect of CSR disclosure on tax avoidance. Furthermore, institutional ownership cannot moderate the relationship of CSR and tax avoidance. Keywords: Tax Avoidance; CSR; Institutional Ownership.

ANALISIS EFISIENSI BANK PEMBANGUNAN DAERAH DI INDONESIA; PENDEKATAN STOCHASTIC FRONTIER ANALYSIS Yudaruddin, Rizki
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a parametric approach. The purpose of this study examines the sharing factors affecting the efficiency of regional development banks in Indonesia. Using panel data sourced from Bank Indonesia and the Central Bureau of Statistics Year 2009-2015, the model analysis was used to measure the efficiency of banking using SFA. Data were analyzed by Panel Data Regression using E-Views program 8. The study found the bank's profitability as measured by ROA significant negative effect, while NIM significant positive effect. For variable risk of significant positive effect while the stability of banks has a negative influence and insignificant. The size of the bank and depositor funds not significant effect on the efficiency of the bank. GDP variables showed significant positive results. As for the inflation variable was found negative and not significant to efficiency

Analisis Determinan Kualitas Pelayanan Publik Gunawan, Hamzah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This research is motivated with the lack of optimal public services in village offices in the Karangrejo sub-district, which is related to the principles of good governance, including accountability, transparency and participation. Theoritically, the application of accountability, transparency and good participation will produce good public services. Further, the basic principles that can be applied in government to improve public services are accountability, transparency and participation from the community. The purpose of this study is to analyze the effect of accountability, transparency and participation on public services quality in the Village Offices of Karangrejo Subdistrict. This study uses a quantitative approach. The type of research used in this study is the correlation with the sampling technique using cluster sampling where all samples from the entire village office of Karangrejo Subdistrict. The sample in this study amounted to 58 people using the Slovin formula for sampling in each village. Data collection used by the techniques of using questionnaires. The analysis technique used is OLS. Firstly, the data is tested by testing of the validity, reliability and classical assumptions. Based on the results of the study it can be concluded that there is a significant influence of accountability, transparency and participation on public services both partially and simultaneously. Based on the conclusions of the results of the study it is recommended for both public and private organizations to always pay attention to the principles of good governance, if the principles of good governance can be implemented and achieved well it can improve public services. And for the next researcher, it is better to be able to study more variables related to good governance such as effectiveness and efficiency, legal rules and responsiveness that have a significant effect on public services by conducting research at the district level.

PENGENDALIAN MANAJEMEN ANALISIS SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN EFISIENSI, EFEKTIVITAS DAN EKONOMISASI (Studi Kasus Pada Koperasi Simpan Pinjam Niaga Central Abadi Wates Kediri) Ramayanti, Eryska; Srihastusi, Eni
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Analysis Of Management Control Systems To Improve The Efficiency, Effectiveness, Ekonomisasi (Case Study On The savings and credit Cooperatives Niaga Central Abadi Wates, Kediri) aiming to find out the influence of management control systems towards greater efficiency, effectiveness and ekonomisasi partially or simultaneously. The methods used in this research is a method of multiple linear regression analysis using statistical tests and statistical tests T F. The results showed that management control systems are simultaneously effect significantly to efficiency and effectiveness but not significant effect against the ekonomisasi. Management control system partially effect significantly to efficiency and effectiveness to the value significance of 0.036 and 0.009 but not significant effect against the ekonomisasi with the value significance of 0.212. Keywords: management control systems, efficiency, effectiveness and ekonomisasi.

ANALISIS PENILAIAN TINGKAT KESEHATAN BANK SYARIAH BERDASARKAN METODE RGEC TAHUN 2012 - 2016 KHUDORI, AHMAD
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this research is to know the level of health of Islamic banking in Indonesia using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) in the period 2012 – 2016. Research methods used include quantitative and qualitative methods. On quantitative method describes the Risk Profile using NPF financial ratios (Non Performing Financing), and FDR (Financing the Deposit Ratio), using Earnings ratio ROA (return on assets), ROE (return on equity), BOPO (Cost to Income Ratio), and Capital used CAR (Capital Adequacy Ratio). On the qualitative method describes the Good Corporate Governance. Types of data used are secondary data in the form of annual reports and publications reports published on the website that is managed per Islamic banking in Indonesia. The results of the research show that there are some health conditions in Islamic banking by category very healthy is Panin Bank Syariah, healthy category i.e, BCA Bank Syariah, BNI Bank Syariah, BRI Bank Syariah, Bukopin Bank, Mandiri Bank Syariah, Mega Bank Syariah, Muamalat Bank Syariah, and Victoria Bank Syariah. Categories less healthy are MayBank Syariah.

Analisis Biaya Volume Laba Sebagai Alat Bantu Perencanaan Laba Pada Perusahaan Pia Latief Kediri Winarko, Sigitpuji; Astuti, Puji; Wijayanti, Fitri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Small and medium enterprises in Kediri grow rapidly, especially food business. Similarly, Pia Latief's business is also growing year by year, as evidenced by the increasing demand. So this sector needs to continue to be developed and needs to be examined how the development so as to provide input and description of his business. The analysis that needs attention is related to the sales volume associated with the cost and the profit earned. The purpose of this research is to analyze related to break even point, contribution margin, margin of safety, and profit planning. The data used are primary data and secondary data. The research approach used is quantitative approach. Data analysis using least square method to separate semi variable cost into fixed cost and variable cost. After that analyzed by using break even point, contribution margin, and margin of safety. The results of research conducted on the company Pia Latief Kediri, on two products namely wet pia and dry pia is a wet pia BEP of 6,986 units, dry pia of 12,292 units. The margin of safety contribution was 53.34% from the sales, margin of safety was 95.67% with the target of 2017 for 169,581 units for wet pia product, dry pia sales target of 298,409 units. Expected from the results of this study can provide input on the company Pia Latief in determining the policy of production and sales, so obtained a profitable advantage.

Analisis Perbedaan Faktor-Faktor Yang Mempengaruhi Financial Performance Di Indonesia Dan Asia Tenggara Hariadi, Sugeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Financial Performance is one measure of financial performance that can describe the achievements of a company that is sourced from financial statement. Management achievement is reflected in the financial statements measured through earnings. And profitability in this study is reflected through ROA. While the independent variables measured in this study are CAR, LDR, NPL, DER and BOPO. The measurement results of independent and bound variables are compared between those in Indonesia and those in ASEAN. The purpose of the study was to determine whether or not there was a difference in influence and how much difference the influence of the variables CAR, LDR, NPL, DER and BOPO on financial performance for banks listed on the IDX and the ASEAN Stock Exchange. The sample in this study is banks that are listed on the IDX (42), while those in ASEAN Stock Exchange (82). From the analysis that exists, globally on the banking objects listed on the BEI and ASEAN show that there are differences in the partial effect of the CAR, LDR, DER, NPL and BOPO variables, there are differences in influence on the Indonesia Stock Exchange and the State Stock Exchange ASEAN both partially and simultaneously.

Lama Tinggal Wisatawan Nusantara di Bandung Djulius, Horas; Syafutra, Ricky
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The tourists length of stay of is an important indicator characterizing the benefit of tourism in particular city. Therefore it is important to comprehend what factors related to tourist length of stay. In addition to obtaining the characteristics of domestic tourists visiting Bandung, this study also aims to determine the effect of spending, number of visits to attractions, the distance of the city of origin, and perception of security, comfort, congestion, and weather in Bandung Raya, to the tourists length of stay. The study was conducted through a survey of 100 tourists who were visiting the tourist attraction as respondents, which was chosen by cluster random sampling method. Variables that positively and significantly affect the length of stay are expenditure, distance of the city of origin, and perception of security. In the long run, if the tourist segmenting and targeting are not adjusted then it is very difficult for Bandung City to acquire longer lenght-of stay tourists.

Activity-Based Costing System Dalam Penetapan Harga Pokok Produksi Serta Pengaruhnya Terhadap Kinerja Perusahaan (Studi Kasus Industri Kain Tenun Ikat Medali Mas Di Kota Kediri) Kusumaningtyas, Dian; Izzatul, Rilla
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Kediri has Tenun Ikat centers so that people have opportunities to improve their standard of living through weaving industry . In the embodiment , the necessary foundation of the formation of a strong organization in the industry SMEs, especially craftsman weaving Medal Mas Kediri on managerial human resources, marketing , production and managerial finance in preparing business continuity in the long-term direction . Method cost of product is defined as a way to take into account the elements of cost into the cost of production . In the process of calculating all elements of cost into the cost of production of the many businesses went a different way. The concept of Activity Based Costing or ABC method is an alternative to overhead cost. Based on the background that has been described so obtained formulation of the problem " Is there a difference between traditional calculation with activity based costing system in determining the cost of production , sales price , profitability and the implementation of the company's performance . The results of this study are expected to provide feedback or to provide benefits to industry weaving craft in use calculation of the cost of production , sales price , profitability and its implementation on the company's performance , as well as add insight to the reader and can be used for further research. Calculation of the cost of production by using the traditional calculation . Rp . 130,453.67 while using ABC Rp 136 411 , 46. When compared with the profit earned by the traditional calculation of Rp . 29546.33 while the ABC Rp . 23588.54 . For higher profit calculation using the traditional cost allocation caused many not included in the BOP . Special for woven product manufacturers can not sell the goods in accordance with the expected profit due to market price in accordance with the type of product and quality of raw materials used .

Page 3 of 27 | Total Record : 262

1 2 3 4 5

Filter by Year

2016 2025

Filter By Issues

All Issue Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi) Vol 6 No 3 (2021): JURNAL AKUNTANSI DAN EKONOMI Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Faisol

Contact Email
jurnal_jae@unpkediri.ac.id

Phone
+628125933217

Journal Mail Official
jurnal_jae@unpkediri.ac.id

Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location
Kota kediri,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Faisol

Contact Email jurnal_jae@unpkediri.ac.id

Phone +628125933217

Journal Mail Official jurnal_jae@unpkediri.ac.id

Editorial Address Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location Kota kediri, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Faisol

Contact Email
jurnal_jae@unpkediri.ac.id

Phone
+628125933217

Journal Mail Official
jurnal_jae@unpkediri.ac.id

Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location
Kota kediri,

Jawa timur

INDONESIA