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Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Published by Universitas Islam Balitar Blitar
ISSN : 19786255     EISSN : 25273906     DOI : https://doi.org/10.35457/akuntabilitas
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
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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Articles 136 Documents
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PANDEMI COVID 19 SEBAGAI FORCE MAJEURE TERHADAP PEMUTUSAN HUBUNGAN KERJA SERTA DAMPAK PEREKONOMIAN INDONESIA Arie Setyo Dwi Purnomo; M. Boy Singgih Gitayuda; Budi Hartono
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 2 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i2.1869

Abstract

Corona Virus Disease 19 or Covid-19 has spread to many countries, including Indonesia. The Covid-19 pandemic had many impacts on people's lives, especially in the economic sector. Many workers have experienced layoffs or layoffs due to this pandemic. This layoff is considered one of the efficiencies imposed by the company amid the pandemic. However, in this case, sometimes some companies cut off their work relationships during the Covid-19 pandemic, often using force majeure reasons, even though the company is still producing as usual. A situation is said to be force majeure, which is a state of coercion that is beyond the control of the parties concerned. There is a condition if the company can carry out layoffs, which is also contained in the provisions. So in this case, this termination should not necessarily decide unilaterally, especially on the grounds of force majeure. If there is a reason for Termination of Employment, there is a reason according to Article 164 paragraph (3) of Law Number 13 of 2003 concerning Manpower which states that the company can lay off because the company is closed while it turns out that the company continues to produce as usual or because it has suffered a loss for 2 consecutive years even though if it is associated with this Covid-19 pandemic, it has not yet reached 2 years to be said to have been laid off. So that the layoffs include the termination of one of the parties not together. Companies should take steps that can be taken such as reducing wages, reducing work shifts, and restrictions related to overtime work. Therefore, it is necessary to have a comprehensive policy from the government in the event of a force majeure so as not to harm the workers or companies that employ them and reduce the direct economic impact.
Faktor yang Mempengaruhi Perilaku tidak Etis pada Pengelolaan Keuangan Daerah : Faktor yang Mempengaruhi Perilaku tidak Etis pada Pengelolaan Keuangan Daerah (Study Kasus pada SKPD di Kota Surabaya, Kabupaten Malang dan Bojonegoro) Dian Prayogi Gusti
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 2 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i2.1887

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari faktor-faktor yang mempengaruhi perilaku tidak etis dalam pengelolaan keuangan daerah. Adapun variabel yang digunakan ada tiga yaitu gender, tekanan ketaatan, dan agama. Hipotesis penelitian adalah ketiga variabel tersebut berpengaruh pada perilaku tridak etis yang dilakukan oleh pengelola keuangan daerah. Jenis penelitian ini adalah confirmatory research. Populasi penelitian ini yaitu pegawai yang bekerja pada beberapa SKPD di Pemerintah Kota Surabaya, Kabupaten Malang dan Bojonegoro dan memiliki jabatan sebagai bendahara pengeluaran, yang pada akhirnya ditemukan sample sebanyak 43 orang untuk mengisi kuisioner penelitian. Dalam studi ini, kami menggunakan model Structural Equation Model(SEM)bersama dengan model analisis Partial Least Square (PLS) untuk menguji hipotesis yang diajukan sebelumnya. Analisis PLS diuji dengan perangkat lunak SmartPLS versi 2.0 untuk Windows. Hasil penelitian menjelaskan bahwa Gender tidak berpengaruh dalam perilaku tidak etis, tekanan ketaatan berpengaruh terhadap Perilaku Etis, sedangkan religiusitas berpengaruh terhadap Perilaku Etis gender, tekanan ketaatan religiusitas, pengelola keuangan daerah
THE EFFECT OF GDP ON PROFITABILITY LEVEL OF RETURN ON EQUITY IN MANDIRI SHARIA BANKS IN INDONESIA 2010-2019 PERIOD Farid Ardyansyah
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 2 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i2.1959

Abstract

Sharia banks are banks that are in their operational system or management based on sharia principles. Financial ratios that maximize added value for capital owners become the main framework in assessing the performance of a Sharia bank. An indicator to measure the bank's financial performance is to look at the level of profitability. Gross Domestic Product, is a macroeconomic variable for the economic growth of a country. The type of research in this research conducted by researchers is quantitative research. In this study, researchers conducted a study on the Effect of Gross Domestic Product (GDP) on Profitability Return On Equity (ROE) In Sharia Banks in Indonesia Period 2010-2019. The results of this study show that GDP variables have a Sig value. 0.002< 0.05 (Sig. value is less than probability) so that the VARIABLE GDP (X) has a significant effect on the variable ROE (Y). while the calculated t value is -9,808 > 2,024 (t count is greater than the table t and remains in the negatively influential area).
Analisis Faktor – Faktor Yang Mempengaruhi Minat Wisata Berkunjung Di Kampung Coklat Kademangan Kabupaten Blitar Nurul Farida
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 2 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i2.1978

Abstract

This study aimed to determine the effect of service quality, perceived prize, location, and facilities either partially or simultaneously to visit tourist interest in “ Kampung Coklat”. The research is a quantitative, where to get data by survey and questionnaire as an instrument. The population as a whole study subjects were tourists visiting “Kampung coklat”. Sampels were taken from 100 people at random population. Test the validity of the instrument using Coeficient Correlation Pearson, and reliability testing using Cronbach Alpha. The Analisis Technique used is multiple regression analysis. Of research findings prove that, in partial service quality significantly influence buying interest with thitung (2.830) > ttabel (1,988) with a significance value (0006), and facilities significantly influence buying interest with thitung (4.859)> ttabel (1.988 ) with significant value (0.000). whereas the perception of price is partially no significant influence on buying interest with thitung (1589) < ttabel (1,988) with a significance value (0.115), and the location is partially not significantly influence buying interest with thitung (1229) < ttabel (1,988 ) with significant value (0222). And simultaneously the quality of service, perception of price, location, amenities and significant effect on buying interest with a value of Fhitung (29 909)> Ftabel (2,467) with a significance value (0.000)
The Impact of Marketing Mix on Osmo Probolinggo Mineral Water Customer Satisfaction ngatimun ngatimun
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2133

Abstract

In order for the company to be optimal in marketing its products on the market, it needs a set of marketing equipment in the form of a marketing mix. Kthe concept of marketing mix in the form of product, price, and distribution as well as promotion; is a variable used by entrepreneurs so that consumer satisfaction is met and the needs and desires of consumers are served. (Swastha, 2005). Lingga Mas wants existing customers to be maintained, the marketing mix concept needs to be maximized. The research aims to analyzeinfluence of marketing mix (element) with satisfaction.A sample of 45 people using a population technique or saturated sampling. The research instrument was a questionnaire with a Likert scale measurement. Data were analyzed by multiple regression.There is a significant effect between Marketing Mix and Customer Satisfaction with Mineral Water Osmo Probolinggo because F count 14,068 > 2.61 (table), and sig. 0.000 < 0.05. The effect of product with satisfaction is t = 2.254 > 2.021 (t-table) and sig is 0.030 <0.05, it is concluded that there is a significant/meaningful effect, the effect of price and satisfaction is obtained tcount 4.840 > 2.021 (ttable) with sig. of 0.000 <0.05, it can be concluded that there is a significant/significant effect. Distribution with satisfaction has a significant/convincing effect because t-count is 2.121 > 2.021 with sig. 0.040 < 0.05. The promotion variable with customer satisfaction has no significant effect because tcount < ttable is 1.023 < 2.021 sig. 0.312 > 0.05. The price variable has the largest Beta Coefficients value, which is 0,
Salary and Job Axpectations of Generation Z Sebagai Pijakan Perusahaan dalam Penarikan dan Seleksi Talent. Bambang Septiawan; Suprianto Suprianto
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2248

Abstract

The purposes of this study are firstly to find out the salary expectations that gen z want while working. Secondly, to analyze what types of jobs are interested in gen z. Finally, to describe how the strategies are applied by Gen Z to achieve the salary and work they want and the implications of this research for the company. The method used in this research is qualitative with a case study approach and quantitative with a survey approach. The sample used in this research is 108 students of the management department UNISBA Blitar belonging to gene z. Data collection techniques were carried out using questionnaires and structured interviews online. Analysis of the data used by describing the results of the numbers from the survey conducted then elaborated with the results of interviews and theories that have been written. The results of this study suggest that gen z wants a salary above 5 million with a percentage of 44.9% and the rest below 5 million. Furthermore, 39.6% want to be entrepreneurs for future types of work and the rest as employees of BUMN, ASN and others. In addition, they also carry out special strategies and tips to achieve what they expect.
Analisis Rasio Keuangan Pada Pertumbuhan Laba Perusahaan Manufaktur Sub Sektor Food & Baverages Yang Terdaftar Di IDX Moh. Zaki Kurniawan
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2191

Abstract

Profit is one of the goals of the company in running a businees. The existence of profits that grow and develop from the company is one indicator for companies that are in good performance. Documentation and observation methods were chosen for secondary data collection techniques. This study gives partial and simultaneous result that the current ratio, net profit margin, total asset turnover and dept to equity ratio have no effect on profit growth in the food & beverage sub-sector
Harga Saham Ditinjau Dari Performa Keuangan arief nurdiannova
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2222

Abstract

Naik turunnya harga saham bisa dipengaruhi oleh banyak hal. Salah satunya adalah performa keuangan yang menunjukkan kinerja pengelolaan keuangan perusahaan. Tujuan penelitian ini untuk mengetahui seberapa besar harga saham dipengaruhi oleh performa keuangan. Performa keuangan dalam penelitian ini mengambil unsur likuiditas, solvabilitas, aktivitas, dan profitabilitas sebagai variabel bebas, sedangkan variabel terikatnya adalah harga saham. Masing-masing unsur tersebut mengambil satu rasio antara lain Current Ratio (CR) untuk unsur likuiditas, Debt to Equity Ratio (DER) untuk unsur solvabilitas, Total Assets Turnover (TATO) untuk rasio pada unsur aktivitas, dan Net Profit Margin (NPM) untuk rasio pada unsur profitabilitas. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan keempat rasio tersebut tidak berpengaruh terhadap harga saham (Close Price). Populasi dalam penelitian ini adalah data perusahaan yang listing di Bursa Efek Indonesia pada indeks sektor teknologi (IDXTECHNO). Sedangkan, sampelnya adalah 22 perusahaan atau emiten dari indeks sektor teknologi pada tahun 2021. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan keempat rasio tersebut tidak berpengaruh terhadap harga saham.
PENGARUH PRODUK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING PADA KONSUMEN KOTA BLITAR Nurul Farida
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2336

Abstract

This study aims to determine the effect of product, price, and promotion on purchasing decisions of Scarlett Whitening in Blitar Regency. Based on the results of the t test, the product shows a Sig value of 0.287 and the t count shows a value of 1.075, it means that the Sig value is greater than the probability value of 0.05 (0.287 > 0.05) and the t count is smaller than the t table (1.075 < 2.00324). The price variable of the t test value shows a Sig value of 0.000 and t count shows a value of 5.376, it means that the Sig value is smaller than the probability value of 0.05 (0.000 < 0.05) and t count is greater than t table (5.376 < 2.00324) and the variable Promotional t test shows a Sig value of 0.000 and t arithmetic shows a value of 4.547, it means that the Sig value is less than the probability value of 0.05 (0.000 < 0.05) and t count is greater than t table 4.547 < 2.00324). The results of the F test show that the calculated f value of 80.362 is greater than the f table of 2.38 and with a significance of 0.000. Because f count > f table and significance level < 0.05, the regression model can be said that Product, Price and Promotion simultaneously or simultaneously affect on purchasing decisions, while the results of the coefficient of determination test (R2) obtained a value of 0.817 or 81 .7% while 18.3% is influenced by other variables.
STRATEGI BERTAHAN UNTUK MERESPON PANDEMI COVID-19 PADA KEUANGAN UMKM TAHU “BINA USAHA TAHU” Pakunden Kota Blitar Arif Wahyudi; Henni Indarriyanti
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2351

Abstract

The current Covid-19 pandemic is certainly very impactful for entrepreneurs, especially SMEs Tofu "Bina Usaha Tofu", one of the impacts is the reduced activity of buyers due to PPKM as it is today. Tofu UMKM certainly suffer losses, from the decline in buyers to limited supplies of raw materials. The impact of the COVID-19 pandemic will be fatal to financial problems and will affect a business such as continuous losses. For this reason, this researcher aims to find out how the survival strategy is to maintain financial stability in order to deal with the covid-19 pandemic used by UMKM Tofu "Bina Usaha Tahu" Pakunden Blitar City. This study uses qualitative research methods by approaching a study, namely interviews with resource persons as informants, and documentation as evidence of research results. The results of this study indicate that the survival strategy to respondto the covid-19 pandemic in tofu UMKM "Bina Usaha Tahu" is to reduce the amount of production in white tofu and process solid and liquid waste in tofu so that tofu waste is not wasted and can increase income and reduce environmental pollution.

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