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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 8 Documents
 1 
Search results for , issue " Vol 4 No 2 (2018): eBA JOURNAL" : 8 Documents clear
THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency) Murti, Bayu; Wijayanti, Anita; Masitoh, Endang
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.609

Abstract

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.
EFFECT OF FINANCIAL PERFORMANCE AND GOOD CORPORATE GOVERNANCE ON VALUE OF COMPANY Ratnasari, Diana; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.610

Abstract

This study aimsato Determine and analyzeathe influence of financialaperformance (returnson investment and return on equity) and good corporate governance (managerial ownership, independent board of commissioner, and the auditacommittee) to the value of the company. The population insthissstudysaresallsmanufacturingscompaniedslistedsonsthesIndonesia Stock Exchange period 2014 to 2016. Sampling technique in this study using purposive samplingsmethod, Obtained a sample of 19 companies over three periods, the resulting in a total sample of 57. Data analysis techniques used is using multiplearegressionaanalysis. The results of the feasibility study models (F test) shows that the variables return on investment, return on equity, managerial ownership, independent boardaofaCommissioners, andatheaauditacommittee influence the value of the company. The result of hypothesis test (t test) shows that the variable of return on investment, return on asset, and independent board of commissioner influence to firm value, while managerial ownership variable and audit committee have no effect to company value.  
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, LEADERSHIP STYLE, WORK MOTIVATION ON EMPLOYEES PERFORMANCE Endarwati, S; Suhendro, s; Dewi, R. Riana
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.611

Abstract

This study aims to test and analyze the effect of accounting information systems, leadership style and work motivation on performance garment company employees in sukoharjo.The population used in this research is the garment company employees at the accounting work on PT Danliris, PT Sunwoo Indonesia, and PT Panji Anom Setia in sukoharjo. Methods of data analysis used in this study is by purposive sampling. the number of respondents in this study as many as 38 of the 45 respondents number of questionnaires presented. Methods of analysis used was multiple linear regression analysis. The results showed that the accounting information system variables and influential work motivation and significantly to the variable performance of employees.  While variable leadership style has no effect against variable employee performance. the determination coefficients (R2) of 0.415. This indicates that variansi on a variable performance practice undertaken by the company in Sukoharjo garment amounted to 41.5% can be explained by the variable accounting information systems, leadership style and work motivation, whereas the remaining 58.5 % explained by factors – factors other than that examined
THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY Adiyanto, Fajar; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.612

Abstract

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334
IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP Yulianti, Ika; Masrunik, Endah; Miftakhul Huda, Anam; Elvianita, Diana
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.613

Abstract

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method
TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE Saraswati, Zulaicha Efrita; Masitoh, Endang; Dewi, Riana Rachmawati
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.615

Abstract

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers).  The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN METODE CAR ANTARA PT. BRI (Persero) Tbk DAN PT. BNI (Persero) Tbk YANG TERDAFTAR DI BEI Karimah, Anifatul; Dwiningwarni, SS; Masyhadi, H; Muhajir, Ali
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.616

Abstract

Banks are financial institutions that play an important role in the economy of a country. Therefore, the existence of a healthy bank is very necessary. This study aims to compare the financial performance of Indonesian people's banks (BRI) and Indonesian state banks (BNI) based on financial ratio analysis listed on the Indonesia Stock Exchange for the period 2012-2016. The study uses the CAR (Capital Adequacy Ratio) method in which the ratio shows how far all bank assets that contain risks (credit, participation, securities, bills at other banks) are also financed from the bank's own capital funds in addition to obtaining funds from sources sources outside the bank, such as community funds, loans (debts), etc. ... The results of this study indicate that the CAR ratio in BRI is better than that of BNI banks. This proves that the CAR ratio and financial performance at BRI banks are better than BNI banks. Because it can manage capital as well as possible and accommodate the risk of loss. The results also show that BRI is better known to the lower middle class.
ANALISIS KEPUTUSAN PEMBELIAN PAKET WISATA ALAM OLEH USER MEDIA SOSIAL INSTAGRAM Purba, Indra Setiawan; Ariwibowo, Prasetio
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.617

Abstract

The method used in this research is descriptive analysis method, regression analysis, and hypothesis testing with simple linier regression analysis and coefficient of determination analysis. In this study, the population is a student of Jakarta Capital City who has social media instagram and has never bought natural tourism package. The validity test used in this research is using Convirmatory factor analysis (CFA) technique. The low validity of a questionnaire instrument can be measured by loading factor with SPSS 20.00 for Windows. Based on the results of simple regression calculation obtained a = 98.145 and b = 0.27 form regression Y = 98.145 + 0.27X. Interpretation of the regression equation model is any change of X variable scores for one unit, then the variable Y increases by 0.27 in the same direction with the constant 98.14 Provided Coefficient of Determination (KD) of 0.0225, this shows that the contribution of attitude on social media instagram (X ) to the decision of purchasing natural tourism package (Y) is equal to 2,25% and contribution by other factor equal to 97.75%. Based on t arithmetic <t table (1.485 <1.984), it means there is very low influence between attitude on social media instagram to decision of purchasing nature tour package.

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