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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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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.
PENGARUH DESAIN PRODUK DAN STRATEGI PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK Dwiningwarni, SS; Anjarsari, Nur Maya; Syuhada', H.
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 1 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i1.618

Abstract

This study aims to  analyze the impact of product design and marketing strategy to the purchasing decision partially, analyze the influence of design and marketing strategies on purchasing decisions simultaneously,  determine which variables are the dominant influence on purchasing decisions. The research approach used is positivism with quantitative data derived from respondents' answers collected through questionnaires. The method used is the Focus Group Discussion (FGD). The sampling technique used was simple random sampling and the number of samples taken as many as 100 respondents. Analysis of the data used is multiple linear regression with Ordinary Least Square method (OLS). The results of this study are the design of the product and marketing strategies significantly influence purchasing decisions partially, product design and marketing strategies significantly influence purchasing decisions simultaneously,  product design dominant influence on purchasing decisions. This means that companies must pay attention to the shape or design of a product to be manufactured or produced.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI Supriadi, H.; Sapta, W.P; Aslichah, Hj.
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 1 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i1.619

Abstract

This study aims to identify and analyze the influence of cash turnover and accounts receivable turnover simultaneously, identify and analyze the effect of cash turnover and accounts receivable turnover of the economic profitability partially, and determine the dominant factor affecting the economic profitability. This research was conducted in cooperation with the reason that the Cooperative is a service company and trade. This research was conducted quantitative descriptive approach. The data collection is done by means of documentation and interviews were unstructured. The data used are secondary data derived from study subjects. The analytical method used is multiple linear regression with Ordinary Least Square method. The findings of this study include are:  a significant difference between cash turnover and accounts receivable turnover of the economic profitability simultaneously. a significant difference between the cash turnover receivables turnover against economic profitability partially. Receivables turnover is a dominant factor affecting the economic profitability.
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).

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