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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
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Search results for , issue " Vol 5 No 1 (2019): eBA JOURNAL" : 8 Documents clear
INDIVIDUAL FACTORS THAT INFLUENCE THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENT Kusvanti, HeniIkke; Suhendro, Suhendro; Dewi, Riana R
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.705

Abstract

This research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examinedThis research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examined
PENGARUH BUDAYA, MOTIVASI KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN Faizal, Riza; Sulaeman, Maman; Yulizar, Ismayudin
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.706

Abstract

The aim of this research is to know and to analyze the influence of work culture, work motivation and competency on employee's performance. The Objects are employees of  BJB bank at Ciamis, Garut and Tasikmalaya). The method used is descriptive. The sample was taken by using total sampling technique with total of the samples 89 people. By path analysis, the research found that work motivation with indicators internal and external motivation; work culture with indicators of Service excellence, Professionalism, Integrity, Respect, Intelligence, Trust included in the high category. Work motivation with indicators of internal motivation and external motivation is included in the sufficient category. Competencies with indicators of Work Quality, Cooperation, Responsibility and Quantity of work are included in the sufficient category. Employee performance with indicators of Work Quality, Discipline Behavior, Use of work time and Attendance are included in the sufficient category. There is a partial positive effect and simultaneous work culture, work motivation and competence on employee performance so that the hypothesis is verified. This means that if the strategy which includes work culture, work motivation and competence is increased, the performance of bank employees to Tasikmalaya, Garut and Ciamis will be better.
IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO Retno Sari, Wiwit Ayu; Suhendro, Suhendro; Dewi, R. Riana
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.707

Abstract

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.
INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI DI INDONESIA Sriwahyuni, Diana; Hermawan, Sigit; Hanun, Nur Ravita
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.709

Abstract

This study aims to analyze the effects of Intellectual Capital to  Financial Performances of Pharmaceutical Company. Independent variable in this study is Intellectual Capital . Intellectual Capital which consist of Human Capital (HC), Structural Capital (SC), and the Capital Employed which uses a method Value Added Intellectual Coefficients (VAICTM.). Financial Company’s Performance is proxied by Return On Assest (ROA) and Net Profit Margin (NPM). This research samples are pharmaceutical company in the Indonesia Stock Exchange in 2011- 2015. Samples were collected by purposive sampling method and resulted in 7 firms as the samples. This study used simple linear regression to analyze data. The results of this study indicate that intellectual capital (IC) has effect on variable financial performance Return On Assets (ROA) and intellectual capital (IC) has effect on variable financial performance Net Profit Margin (NPM).
ANALISIS KEPUASAN KONSUMEN TERHADAP PRODUK ROKOK DJARUM SUPER MLD DI KALANGAN ANAK MUDA Bernik, Merita; Dwi Putra, Aldy Gustian
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.710

Abstract

Today's development requires young people in Bandung to follow a lifestyle. Cigarettes are one product that can show a person's lifestyle. Although it has been socialized that cigarettes are not good for health, but because of the demands of lifestyle and influenced by relationships, many young people in the city of Bandung smoke. Many cigarette companies in Indonesia are famous for producing cigarettes that have a distinctive taste. In the research, the level of consumer satisfaction was measured by analyzing the marketing mix indicator on Djarum Super MLD cigarette products among young people in the city of Bandung. The method of this research is descriptive method that using primary data in the form of interviews, observation and questionnaires, and also used secondary data. The smpling technique used is purposive sampling, which is a sample of young people over the age of 20 years. The results show that the level of consumer satisfaction in the city of Bandung on Djarum Super MLD cigarette products is at a good level or it can be stated that consumers are satisfied with product of Djarum Super MLD cigarette.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Heryanto, Heru; Laela, Nur; Dewi, Riana R
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.712

Abstract

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit
PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI ANALISIS EFEKTIFITAS DAN KONTRIBUSI RETRIBUSI PASAR Dwiningwarni, Sayekti Suindyah; Suharsono, Judi; Dedy Eko TS, Mohammad
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.714

Abstract

The motivation of this study is the research conducted by Yuyus Yudistria (2015), which states that retribution is a potential income for a region. This study aims at 1) to determine the effectiveness of market retribution on Regional Original Revenue; 2) to determine the effect of market retribution contribution to Regional Original Revenue. The analytical method is multiple linear regression analysis. The results of the study include: 1) The overall average shop and lesehan retribution during the period 2010-2013 is very effective with values ​​above 100%, which is between 103% - 136%; 2) The overall average shop and lesehan retribution during the 2014 period is effective with a value between 90-100%, which is 97%; 3) Shophouse contributions have a positive and significant effect on PAD; 4) Lesehan contribution has a negative and significant effect on PAD partially; 5) The contribution of shophouses and lesehan has a positive and significant effect on PAD simultaneously. This indicates that there is still a lack of government intervention in service and upgrading of facilities to increase retribusi for shophouses and financial services as well as not yet optimal withdrawal of these levies. This levy provides positive hope for increasing PAD
KONSEKUENSI JOB INSECURITY PADA KARYAWAN ENTRY LEVEL Pusalia, Retno; Prihatini, Dewi; Priyono, Agus; Ekowati, Dian
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.743

Abstract

The existence of job insecurity (JIS) cannot be avoided by every individual, including employees. Competition in the tight working world requires a variety of qualifications that must be fulfilled by every employee, particularly in maintaining their existence in the working world, including entry level employees. As the lowest position in the corporate structure hierarchy, entry levels are vulnerable to JIS. This is because entry level at the early stages of career. However, generally, entry level is the spearhead of the company, thus directly or indirectly it will affect performance both individually and a whole of company. The aim of this study is to explain the influence of JIS on employees, particularly entry level. The census method was used in this study. The results of the study shows that JIS has a significant negatif effect on work performance and organizational commitment. Besides that the results also shows that there is no significant influence between JIS on satisfaction and intention to quit the employee. One of the implications of this study is to become a referral for managers, especially in managing JIS in the organization as a whole.

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