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eBA Journal: Journal Economic, Bussines and Accounting
Published by Universitas Darul Ulum
ISSN : 24078166     EISSN : 26207958     DOI : https://doi.org/10.32492/eba.v9i1
Core Subject : Economy,
Economics, Econometrics & Finance
eBA Journal: Journal Economic, Bussines and Accounting Jurnal eBA merupakan jurnal ekonomi, bisnis dan akuntansi yang memuat artikel mengenai kajian, telaah, penelitian, perkembangan pemikiran kebijakan ekonomi, atau hasil pertemuan ilmiah bidang ekonomi. Jurnal ini diterbitkan Fakultas Ekonomi Universitas Darul ‘Ulum. Diterbitkan secara rutin 2 kali setahun untuk memenuhi pemuatan karya ilmiah para peneliti dan akademisi. Pengelola: Fakultas Ekonomi Universitas Darul Ulum Jl. Gus Dur 29 A Jombang 61413 Frekwensi terbitan: 6 bulanan p-ISSN 2407-8166 (Cetak - Cetak) e-ISSN 2620-7958 (Online - Elektronik)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue " Vol 2 No 1 (2016): eBA JOURNAL" : 6 Documents clear
ANALISIS KINERJA KEUANGAN DAERAH DI KABUPATEN JOMBANG TAHUN 2002 – TAHUN 2008 Suindyah, Sayekti
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.202

Abstract

Penelitian ini bertujuan untuk : (1) Untuk mengetahui peranan PAD terhadap APBD Kabupaten Jombang; (2) Untuk mengetahui pengaruh pajak daerah, retribusi daerah, laba perusahaan daerah dan penerimaan lain-lain terhadap APBD Kabupaten Jombang; (3) Untuk mengetahui faktor dominan yang dapat mempengaruhi APBD Kabupaten Jombang; (4)  Untuk mengetahui derajat otonomi daerah Kabupaten Jombang yang diukur dengan kinerja keuangan daerah antara lain derajat desentralisasi, bantuan dan posisi fiscal. Hasil penelitiannya antara lain: (1) PAD berpengaruh signifikan terhadap APBD Kabupaten Jombang, dengan bukti nilai probabilitas dari koefesien regresi (b) sebesar 0,43 (dibawah  5%) dari probabilitas tingkat kesalahan sebesar (α) 0,05 (5%.). (2) pajak daerah dan penerimaan lain-lain mempunyai pengaruh dominan terhadap APBD ini dibuktikan dengan nilai koefesien regresi untuk pajak daerah (b1) sebesar 0,026 dan untuk penerimaan lain-lain (b2) sebesar 0,034 lebih kecil dari probabilitas tingkat kesalahan (α) sebesar 0,05 (5%). (3) kebutuhan fiscal kabupaten Jombang masih rendah. (4) kapasitas fiscal kabupaten Jombang selama tujuh tahun telah mampu untuk mencukupi kebutuhan fiscal kabupaten Jombang. (5) persentase perubahan Pendapatan Asli Daerah (PAD)  lebih cepat dibandingkan dengan persentase perubahan  Produk Domestik Regional Bruto.
ANALISIS LAPORAN ARUS KAS SEBAGAI PENDUKUNG DALAM PENGAMBILAN KEPUTUSAN INVESTASI (Studi di Perusahaan Industri Rokok yang Terdaftar di Bursa Efek Indonesia) M.Si, Drs. Supriadi; Sari, Riza Diana Efria
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.204

Abstract

       This study aims to assist investors in making investment activities through cash flow ratio analysis on cigarette companies listed in Indonesia Stock Exchange (IDX) from 2012 to 2014 consisting of 4 companies PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk, PT Bentoel International Investama and PT Wismilak Inti Makmur Tbk.        Cash flow statement is one part of the financial statements can be devastating for investors because it provides information to investors and creditors and other users of financial potential in making investment decisions.        Data used are the financial statements of each company's population, which was published through the website www.idx.co.id. The method of data analysis used in this study was descriptive quantitative method, using a ratio based on cash flow analysis which consists of the liquidity ratios, solvency ratios, and investing capital expenditure ratio, and cash flow return ratio.        Judging from the calculation of the ratio analysis above, of the four companies that serve as population of PT Hanjaya Mandala Sampoerna Tbk showed a better value than other companies and more deserving of investment from potential investors.  
PENGARUH ALOKASI DANA DESA (ADD) TERHADAP PENINGKATAN PENDAPATAN SEKTOR PERTANIAN DI KABUPATEN JOMBANG Muafiqie, Humaidah; Tianto, Erys
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.205

Abstract

Purpose of providing immediate relief of ADD is a stimulant or aid funds to finance incentives to encourage village government program supported by the participation of community self-help mutual assistance in carrying out the activities of government and community empowerment. The purpose of giving direct assistance Village Allocation Fund include tackling poverty, reduce unemployment, and welfare of the community, Improving the quality of development planning and budgeting at the village and community empowerment, improving rural infrastructure development, encourage community self-reliance and mutual cooperation. From the analysis it can be seen that if there is influence Village Allocation Fund (ADD) to improve household incomes in Jombang. Furthermore, from the results of t-test analysis showed that the Village Fund Allocation can not be a government program to increase incomes in general.  
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PENGENDALIAN INTERN KAS PADA PD. BPR BANK JOMBANG Widodo, Heru; Latifah, Nurul
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.210

Abstract

Bank as an institution in the field of finance, of course, in everyday activities can not be separated from the transaction receipts and disbursements. Cash as a means of payment that liquid must be managed properly to avoid abuses over the cash. Diversion of the cash can be avoided by the existence of an accounting information system of cash receipts and payments is good. With the information systems and internal controls are satisfactory for cash, then the things that hurt the company can be avoided or at least can be limited to a minimum. This study aimed to analyze the accounting information system cash receipts and disbursements for the internal control of cash in PD. BPR Bank Jombang. In this research, the researcher  using descriptive qualitative data analysis methods. The results of this study is to indicate that the accounting information system cash receipts and disbursements for the internal control of cash in PD. BPR Bank Jombang is good. It is caused due to the implementation of accounting information systems cash receipts and payments are in accordance with the standard operating procedures of the company. In the implementation of the procedure, any cash receipts and disbursements must be accompanied by documents that have been provided by the company as proof of the transaction. And for the internal control of cash the company carried out an external audit once a year to prevent misuse of the company's cash.
ANALISIS VARIABEL– VARIABEL YANG MEMPENGARUHI KINERJA KARYAWAN PADA PERUSAHAAN UMUM PERHUTANI KESATUAN PEMANGKUAN HUTAN SARADAN KABUPATEN MADIUN M.SI, Dra. Aslichah; Ristyanti, Zheny
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.219

Abstract

Performance is an emotional statement in a positive or pleasant as a result of the appreciation of the work and work experience. People will have a level of satisfaction varies according to the value system they act on him, the more aspects of the work in accordance with individual wishes, it will be the higher the perceived level of satisfaction and vice versa. A person's performance is determined by many factors, among others, work discipline factor, high motivation, and a good working environment. The purpose of this study is to; 1) to determine the effect of variable discipline, motivation and work environment on the performance of employees of public companies Perhutani Forest Management Unit Saradan partially. 2) to determine the effect of variable discipline, motivation and work environment on employee performance general company Perhutani Forest Management Unit Saradan simultaneously. 3) to determine which variables are the dominant influence on the general performance of the company's employees Saradan Perhutani Forest Management Unit. A study population of 389 employees and a sample of 80 employees. The sampling technique used was probability sampling. The test to instrument testis is valid and realibilas testis. Hipotesis test us F test, t test and to data analysis, that us regresi berganda testis metod. So important variable is motivation variable. The results of this study recommend that the performance can be improved by taking into account discipline in every job, employee motivation, improve the work environment less comfortable and create a conducive working conditions
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA PEGAWAI NEGERI SIPIL DINAS PETERNAKAN DAN PERIKANAN KABUPATEN LAMONGAN Mudzakkir, Ahmad
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.311

Abstract

The notion of performance is the result of the quality and quantity of work achieved by someone employee in performing their duties in accordance with the responsibilities given to him. Respondents were employees of Department of Animal Husbandry and Fisheries Lamongan the sample in this study were 63 respondents are employees of the Department of Animal Husbandry and Fisheries Lamongan ever take part in education and training. From the results of the questionnaire respondents behavioral variables, namely the number of 34.58%, ie knowledge variable number of 28.86%, which is a variable 22.79% skill, attitude variables ie number of 12.04%. Results F arithmetic amounted to 6.681> f Table 2.55 with probability 0,0029. From the results of the partial t test all link variables significantly affect the performance of the Civil Service Department of Animal Husbandry and Fisheries Lamongan. Variable link consists of variable Knowledge, Skills, Attitudes and Behavior jointly have a significant influence on the performance of the Civil Service Department of Animal Husbandry and Fisheries Lamongan. This situation ditunukkan of the correlation coefficient R = 0.9807 (98.07%) is close to 1 (100%). This shows that there is a very strong positive relationship between the independent variables (X1, X2, X3, and X4) simultaneously to the dependent variable (Y). While the coefficient of determination (R2) = 0.9618 (96.18%). This means that the independent variables are jointly able to contribute to the independent variables of 96.18%.

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