Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi a national scientific journals are open to seeking innovation, creativity and novelty. Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi is a peer review journal published by Universitas Islam Balitar (UNISBA) Blitar. 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. Akuntabilitas : Jurnal Ilmiah Ilmu Ilmu Ekonomi is published every Juni and December by publishing research results and critical analysis studies in the field of economy.
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<![CDATA[STRATEGI LIRANG DALAM PENENTUAN HARGA JUAL PISANG DI PASAR TRADISIONAL BLITAR ]]>
<![CDATA[Endah Masrunik]]>;
<![CDATA[Bambang Septiawan]]>;
<![CDATA[Anditya Dian Hendriawan]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v12i2.942
<![CDATA[This study focuses to determine how the strategy in determining the selling price of bananas applied by banana traders in Blitar traditional markets. This study uses a qualitative research method with the approach of study phenomenology, by conducting in-depth interviews and observations related to the behavior and attitudes of traders in making a sale and purchase transaction. The results of this study shows that traders determine the selling price of bananas based on the lirang strategy, while in one part and will be divided into several lirang. Then it will see the type, size, a number of bananas in one lirang, level of ripe, and current market conditions. Determination of selling prices based on this lirang is considered easier by traders, because traders do not need to weigh the bananas they sell and this strategy or method has long been used by banana traders in traditional markets]]>
<![CDATA[Pengaruh Fixed Asset Ratio (FAR) Terhadap Struktur Modal Pada PT Adira Dinamika Multi Finance TBK ]]>
<![CDATA[suharti]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.925
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Variabel independen adalah Fixed Asset Ratio (FAR) sedangkan variabel dependen adalah Struktur Modal pada PT Adira Dinamika Multi Finance, Tbk untuk periode 2014-2018. Sampel dalam penelitian ini selama 5 tahun terakhir, yaitu dari periode 2014-2018. Data yang digunakan dalam penelitian ini adalah dengan menggunakan data laporan keuangan perusahaan yang dipublikasikan di situs web Bursa Efek Indonesia (BEI) dan situs web resmi perusahaan. Data yang digunakan adalah data sekunder dan metode yang digunakan adalah analisis regresi linear sederhana, koefisien korelasi liniear sederhana, koefisien determinasi (R2), dan uji hipotesis (uji t), dengan bantuan program SPSS versi 20.0. Hasil penelitian menunjukkan bahwa Fixed Asset Ratio (FAR) berpengaruh signifikan terhadap Struktur Modal. Pengaruh Fixed Asset Ratio (FAR) terhadap Struktur Modal sebesar 81,8% sedangkan sisanya 18,2% dipengaruhi oleh faktor lain yang tidak termasuk dalam model penelitian.]]>
<![CDATA[Analisis Dampak Shut Down US Goverment Tahun 2018 Pada Bursa Efek Indonesia ]]>
<![CDATA[Choirun Nisful Laili]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1048
<![CDATA[The purpose of this study was to determine the differences in returns, abnormal returns, and cumulative abnormal returns of shares before and after the US govermet 2018 shut down event. The object of research is companies that belong to the LQ-45 stock group on the Indonesia Stock Exchange. Research uses the type of event study. The results of the study using paired sample t-tests showed no differences in stock returns and abnormal returns for periods before and after the 2018 US government shut down event. For cumulative abnormal returns before and after the 2018 US government shut down event, differences were found.]]>
<![CDATA[ANALISIS CORPORATE GOVERNANCE TERHADAP KINERJA PASAR ]]>
<![CDATA[Arie Setyo Dwi Purnomo]]>;
<![CDATA[M Boy Singgih Gitayuda]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1049
<![CDATA[This study aims to examine corporate governance on market performance in banking companies. The sample in this study is banking in the Indonesia Stock Exchange for the period 2011-2019. The results showed that corporate governance has a positive effect on banking performance by using Tobin Q and return on equity (ROE). Furthermore, there is additional information from the results of this study. The number of directors and independent commissioners has a positive influence. Whereas the presence of foreign board directors has a positive impact because the expertise they have is different from that of local directors. The number of meeting activities also has a positive effect on performance because the market sees that the supervisory and controlling activities of the directors' performance are in line with the expectations of shareholders. However, the existence of female directors and doctoral-educated directors has a negative effect because the socio-cultural aspects of Indonesian society are still patriarchal and the level of education does not always have the competencies and abilities needed]]>
<![CDATA[Sebuah Penelitian Empiris tentang Hubungan Masa Kerja, Kualitas Sumber Daya Manusia dan Komitmen Organisasi ]]>
<![CDATA[Rahayu Mardikaningsih]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1050
<![CDATA[The relationship between employees and organizations has long been a topic of further research. Working period is a form of the relationship between the two. The results of these relationships can be in the form of organizational commitment and human resource quality. The proposition assumes that the practice and development of human resources is oriented towards the balance of the two parties. To prove the proposition an empirical study was conducted involving three relevant variables, namely tenure, human resource quality and organizational commitment. This study aims to (1) find out the relationship between tenure and human resource quality; (2) to find out the relationship between tenure and organizational commitment; and (3) to determine the relationship between human resource quality and organizational commitment. The analysis tool uses correlation analysis through the SPSS program. The total population of 567 employees with executive positions. The study was conducted at BUMN in West Java. Researchers set a sample size of 60 people with random techniques. Conclusions from the results of this study, namely (1) employee tenure has a fairly strong relationship with human resource quality; (2) employee tenure has a strong enough relationship with organizational commitment; and (3) human resource quality has a strong enough relationship with organizational commitment.]]>
<![CDATA[Pengaruh Variabel Harga dan Citra Perusahaan terhadap Keputusan Pembelian Produk Wingsfood ]]>
<![CDATA[Ella Anastasya Sinambela]]>;
<![CDATA[Putri Purnama Sari]]>;
<![CDATA[Samsul Arifin]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1053
<![CDATA[The business world involving well-known corporations is increasingly showing competition through the sale of its products and efforts to dominate the market. One of the well-known corporations in Indonesia is Wingsfood which already has loyal customers because it trusts the products it produces since entering its market. This study aims to determine the effect of price and company image on purchasing decisions of Wingsfood products in the city of Mojokerto. Samples were taken as many as 143 respondents. The analytical tool used is SPSS 25. The research sampling technique uses random sampling. The questionnaire scale uses a Likert scale. Data consists of primary data taken from questionnaires distributed directly to respondents. The analysis used to examine the effect of price and company image is multiple linear analysis. From the results of data processing the regression equation Y = -2.211 + 0.387 + 0.869X2 is obtained. Research shows several findings, namely (1) price significantly influences the purchasing decisions of Wingsfood products in the city of Mojokerto, (2) company image has a significant effect on purchasing decisions of Wingsfood products in Mojokerto, (3) price and image of the company have a simultaneous effect on product purchasing decisions Wingsfood in koto Mojokerto]]>
<![CDATA[Model Akuntansi Kejawen “Bongkaran” (Studi Pada Paguyuban Sambung Roso Desa Sidodadi Kecamatan Garum Kab. Blitar) ]]>
<![CDATA[Rumanintya Lisaria Putri]]>;
<![CDATA[Diana Elvianita Martanti]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1060
<![CDATA[Tujuan penelitian ini adalah mengetahui model akuntansi kejawen pada paguyupan Sambung Roso Desa Sidodadi Kecamatan Garum Kab. Blitar, Paguyuban kejawen merupakan paguyuban yang berhubungan kental dengan adat budaya jawa, aktivitas apapun pada paguyuban tersebut sangatlah erat dengan budaya lokal jawa. Salah satu aktivitas yang ada dalam paguyuban yaitu aktivitas ekonomi, selain demi kesejahteraan anggotanya, aktivitas ekonomi sanagt bermanfaat dan berguna bagi kelangsungan jalannya segala macam bentuk kegiatan yang ingin diadakan sebuah paguyuban. Sesuatu yang berhubungan dengan ekonomi dan uang pastilah erat kaitannya dengan sistem akuntansi yang pada dasarnya dalam segala macam aktivitas dalam proses pengelolaan keuangan akan sangat membutuhkan sistem akuntansi dalam menjalankannya. Penelitian ini ditujukan untuk melihat model proses pengelolaan keuangan dengan konsep akuntansi kejawen yang disebut “bongkaran” pada paguyuban kejawen yang bernama paguyuban kejawen sambung roso yang berada di kecamatan garum. Penelitian ini dalam prosesnya menggunakan teknik deskristif kualitatif dengan menggunakan tiga teknik dalam pengumpulan data, yakni observasi, wawancara, dan analisis data. Sedangkan dalam proses analisis data dalam penelitian ini yaitu pemahaman materi, pegumpulan data, reduksi data, dan penarikan kesimpulan. Hasil penelitian ini menilai konsep bongkaran sangat membantu dalam menyejahterakan anggota dan efektih dalam mendapatkan kas untuk paguyuban kejawen sambung roso.]]>
<![CDATA[Persepsi Merek Dalam Pemilihan Air Minum Dalam Kemasan (Studi Pada Mahasiswa Universitas Islam Balitar Blitar) ]]>
<![CDATA[Denok Wahyudi Setyo Rahayu]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1071
<![CDATA[The brand becomes important for consumers in choosing a product. The wide range of bottled drinking water brands can give consumers an alternative choice of which products to consume. The purpose of this study was to determine the brand's perception for consumers in choosing bottled water products. The research method uses direct observation and questionnaires to students as consumers of bottled water at Balitar Islamic University. The research population was Balitar Islamic University students. The sampling technique uses accidental sampling, namely students who accidentally meet with researchers. The variable used is brand perception. The results showed that brand perception can influence consumers in choosing bottled water products. Aqua product is a brand of bottled drinking water that is in high demand by consumers, while Le Minerals, Cleo, Ades, and Vit are interested after Aqua. Other respondents tend to consume the bottled drinking water brand in turn because they consider all brands the same.]]>
<![CDATA[ANALISA STRATEGI DALAM PEMASARAN (Studi Kasus pada Mie Gacoan di Karangtengah Kota Blitar) ]]>
<![CDATA[Indria Guntarayana]]>;
<![CDATA[Krisma Putri]]>;
<![CDATA[Ratih Y Chuly]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 10 No 2 (2018): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v11i2.1099
<![CDATA[The marketing strategy is an important thing for the sustainability of a business, therefore this research was conducted with the aim to find out the marketing strategy of the gacoan noodle culinary business in Karangtengah, Blitar City. Due to the many existing noodle restaurants, the competition in this business is getting tougher. Therefore, it is important for noodle restaurant business people to be able to provide satisfaction for consumers through quality products and services in order to compete in the noodle restaurant business. This study uses a qualitative method, for the data collection method used in this study is to conduct direct observation techniques or in-depth observations and interviews. The analysis tool is to use SWOT Analysis and SWOT Analysis Deming Cycle. Based on the analysis and discussion it can be concluded and described that the marketing strategy of Gacoan Noodles can be said to be good, Gacoan Noodles sells its products both Offline and Online.]]>
<![CDATA[Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Moderasi Pada Indeks Sri Kehati BEI ]]>
<![CDATA[Aris Sunandes]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 1 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v13i1.1131
<![CDATA[The purpose of this study was to examine: the effect of corporate social responsibility on firm value, the effect of capital structure on firm value and to know the ability of capital structure to moderate corporate social responsibility on firm value in companies listed on the Sri-Kehati Index. The research method uses the Moderated Regression Analysis model, purposive sampling with 25 companies two years of observation 2017-2018. The results of this study are the capital structure does not affect the value of the company, corporate social responsibility does not affect the value of the company, the potential capital structure in moderating the relationship of corporate social responsibility to the value of the company in companies listed on the Sri-Kehati Index.]]>
