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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 87 Documents
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Pengaruh Investasi Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Jember Dasururi, Rubait; Dwiningwarni, S.S
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 2 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i2.548

Abstract

This research is intended to analyze the effect of investment and labor on the Gross Regional Domestic Product (GRDP) of Jember District during the period of 2001- 2010. This study is motivated by the facts that the Jember Gross Regional Domestic Product has been fluctuated and its value is far from other districts in East Java during the period study.  This study makes use of time series data of 2001-2010 and it utilizes regression analysis of “Ordinary Least Square (OLS)” and supporting software from SPSS 13. The findings of this study suggest that investment and labor do give a positive impact on the fluctuation of Jember GRDP. It is recommended that to increase GRDP of Jember, a policy is needed to motivate all parties to make investment in this region. The effort to increase investment should be focused on activities that involve many workers. Finally the role of regional government trough which is able to stimulate the increasing variable of private investment and the opportunity of labor force which is expected to increase the regional economic activities in order to reach the economic growth and people income per kapita.  
Analisis Pengaruh Pendapatan Keluarga, Metode Pembelajaran Dan Lingkungan Sekolah Terhadap Prestasi Belajar Siswa M.Si, Supriyanto; M.Si, Mas'adah
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 2 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i2.549

Abstract

University/ College is one of the education institutions must be to create human resources have a qualified. To achieve to its goals, a university should give best performance. Thus, it is important to employ the best and qualified lecturers is influenced by some factors: their education and the development program they achieved. The objective of the very research was to find the Influece Family Income, Learning Methods and School Environment to Student Achievement At the Grate 9 Students Junior High School Darul Ulum Tapen Jombang District simultaneously and partially then to know what is dominant variable. From the result of Anova test analysis, it was found out there is significant influence from Family Income, Learning Methods and School Environment to Student Achievement At the Grate 9 Students Junior High School Darul Ulum Tapen Jombang District simultaneously and partially, next which became the dominant variable is family income.
Analisis Efisiensi Usaha Kerajinan Gerabah Di Jombang Jatmiko, Anang Rohmad; Fathur Rohman, Mohamad
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 2 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i2.551

Abstract

This research aims for recognise the size of gain and efficient of processing ground into gerabah in Tondowulan. Basic method that used is descriptive method. Defining research place was did by deliberate (purposive) i.e. in Tondowulan according the reason of the worker in there make a Gerabah by did making process until done. Type of data that use is primer’s data with use technique; observe, interview, and documentation. Analysis method that used is trade analysis for recognise the gain, efficient. The result show if the gain that received from Gerabah industry in one time running process is Rp. 521.033,8. In the other hand, the efficiency of Gerabah industry in Tondowulan is  1,76 %. So the industry of Gerabah could say it is efficient because of, for example if that industry going out Rp 100.000 as asset, the will get Rp176.000 as their gain.  
Peranan Pondok Pesantren Dalam Upaya Pemberdayaan Masyarakat (Studi Pada Pondok Pesantren di Jombang) Machin, H.; Supriyadi, H.
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 2 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i2.552

Abstract

The purpose of this study was to determine the role of the boarding school in an effort to increase community empowerment. Islamic boarding school. The data used is qualitative data using questionnaires distributed to respondents. The results of this study are of determination test shows that the strategic role of schools namely: scientific, entrepreneurial spirit and work ethic / independence provide a significant contribution to the empowerment of alumni in Ponpes Roudlotu Qur'an Perak Jombang Tahfizdil of 97.3%, while the remaining amount 2.7% is explained by other variables outside of this study were not included in this research model. From some students who have finished studying, which are engaged in the fields of science (becoming educators), entrepreneurship (to be entrepreneurs or self-employed) and be an employer / employee (related to work ethic and independence). Variable strategic role of schools in the form of science (X1)the dominant influence on community empowerment,
PENGARUH PENERAPAN E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN DI PT JOMBANG INTERMEDIA PERS: Penerapan e-filling, tingkat pemahaman perpajakan, dan kepatuhan wajib pajak Supriadi Ak; Eka Purwati; asli chah
eBA Journal: Journal Economic, Bussines dan Accounting Vol. 9 No. 1 (2022): Journal Economic, Bussines dan Accounting
Publisher : Fakultas Ekonomi Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.438 KB) | DOI: 10.32492/eba.v9i1.577

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh penerapan e-filing terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Jombang Intermedia Pers. (2) Pengaruh tingkat pemahaman perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Jombang Intermedia Pers (3) Pengaruh penerapan e-filing, dan tingkat pemahaman perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Jombang Intermedia Pers. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kasual kompratif (casual comparative) dengan menjelaskan hubungan antara variabel bebas (independen) dan variabel terikat (dependen) untuk menguji hipotesis. Penelitian ini menggunakan kuesioner sebagai alat pengumpulan data yang disebarkan kepada 30 responden dari karyawan PT. Jombang Intermedia Pers dengan metode sampling jenuh. Analisis yang digunakan adalah analisis regresi linear sederhana dan regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa (1) Penerapan e-filing tidak berpengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi karyawan di PT Jombang Intermedia Pers. Hal ini dibuktikan dengan nilai t hitung lebih kecil dari t tabel yaitu 0,314 > 2,051 (2) Tingkat pemahaman perpajakan tidak berpengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi karyawan di PT Jombang Intermedia Pers. Hal ini dibuktikan dengan nilai t hitung lebih kecil dari t tabel yaitu 0,031 > 2,051 (3) Penerapan e-filing, dan tingkat pemahaman perpajakan tidak berpengaruh yang signifikan terhadap kepatuhan wajib pajak orang pribadi karyawan di PT Jombang Intermedia Pers. Hal ini dibuktikan dengan Nilai F hitung yang lebih kecil dari F tabel yaitu 0,051 > 3,35.
Analisis Faktor Yang Dipertimbangkan Pasien Dalam Mempersepsikan Mutu Pelayanan Di Rsia Muslimat Jombang Aslichah, Hj; Susanti, Hevi
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 2 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i2.578

Abstract

The purpose of this study was to determine whether the physical factors significantly(Tangible), factor reliability (Reliability), factor responsiveness (Responsiveness),factors of service (service),factor empathy(Empathy) into consideration a patient in perceiving the quality of service in RSIA Muslimat Jombang addition quality / service quality. By using the calculation factor analysis techniques Principal Component Analysis (PCA) and varimax rotation can conclude the cumulative percentage of variance showed a value of 63.6%. This means that the factors that exist in these calculations is able to explain the factors into consideration patient in perceiving the quality of service in RSIA's Women Jombang. Furthermore, and 20 items were analyzed on the basis of the magnitude elgenvalue> l can be simplified into 8 percentage variian factor in the order as follows: (i) factors support RSIA's Women Jombang and needs of the patients (14.3%), (2) understand the factors patients (10.2%), (3) factors communications (8.0%), (4) good relationship factors (7.3%), (5) the trust factor (6.9%), (6) the accuracy factor services (6.2%), (7) a reliability factor of service personnel (5.5%), (8) the physical reality factor (5.3).
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

Page 3 of 9 | Total Record : 87

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