Performance : Jurnal Bisnis dan Akuntansi
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
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DSN MUI DAN OTORITAS JASA KEUANGAN SERTA PEREKONOMIAN (STUDI LITERATUR DAN FENOMENOLOGI)
Arivatu Ni’mati Rahmatika;
Septian Ragil Anandita
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.612
DSN-MUI produces fatwas to control Islamic Microfinance activities so that theyalways remain in the Islamic rules called Sharia Compliance, then OJK produces rules torun the activities according to the functions of Islamic Microfinance. Both have a role inthe economy through the creation of rules in the implementation of the functions ofIslamic Microfinance, namely savings and loan services. The aims to be achieved in thisresearch is to uncover and describe how the role of DSN-MUI through its fatwa and OJKthrough its regulations in order to improve the economy as indicated by GDPcalculation. This study uses a qualitative approach with literary studies andphenomenology studies as the object of study. By using this method, this study resulted inthe conclusion that the DSN-MUI and OJK must play a role together to improve theeconomy, through Islamic Microfinance products that are channeled to MSMEs as wellas people in need in the form of loans, keep economic activities going which isautomatically said that the economy will increase due to activities that are notconstrained by capital.
MEMAKNAI PRAKTIK AKUNTANSI BAGI TOKO ONLINE
Rosy Aprieza Puspita Zandra
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.613
This study intends to examine the understanding of one of the online batik shops inPamekasan for accounting practices and their use in financial management at the batikshop "R" in Pamekasan. This research focuses on the study of reality that is formed as aresult of experience and subjective empirical views of an individual, therefore thisresearch is a qualitative study with a phenomenological approach. Based on the resultsof the study, it was discovered that the batik shop "R" only made two simple books thathad limited functions to record the flow of goods in and out, and not to record the flow offunds. In addition, it is known that the manager of the batik shop "R" has not carried outthe separation of store property and private property, as well as an obstacle that arises,namely the procedure of e-commerce transactions applied by the object opens thepossibility of delayed revenue recognition.
IMPLEMENTASI PAHLAWAN EKONOMI KREATIF UNTUK MENINGKATKAN PEMASARAN PRODUK UMKM DI KOTA MALANG
Mar’atul Fahimah;
Ospa Pea Yuanita Meishanti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.614
Creative economy growth in Indonesia can contribute to national grossdomestic product (GDP). The Creative Economy Agency established 16 sub-sectors thatwere developed. Current conditions are still many obstacles found. One of the obstaclesfaced in marketing creative economy products. This study purposes to determine theunderstanding of creative economic actors about electronic commerce (E-Commerce)and creative economic development strategies to improve product marketing. Case studyor qualitative research research method. In this case, the researchers in this study acts asa data collection seeker which is then analyzed. Researchers present directly in order tocollect data, meet directly the parties who might information or data. The results of thisresearch: 1) the creative economy heroes program can improve understanding of ecommerce, 2) the government encourages the use of e-commerce as the right solution in marketing creative economy SMEs products.
ANALISIS KEPUASAN MASYARAKAT DALAM LAYANAN PENDIDIKAN
Aryo Wibisono;
Miftahol Arifin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.615
The government as the control holder of a country has several programs in in thewelfare of the society,one of them is the program in the public service. This study aims todetermine the public satisfaction in education public services in Sumenep Regency. Theresearch method used is analysis tools of index of public satisfaction toward publicservice. In addition, this study can showed the characteristics of respondents and desiredpriorities of the public as users of education services and obtained the index of publicsatisfaction of schools in Sumenep Regency. The results showed that the majority of thepublic felt satisfied with the services of the school, because the school responded to anycomplaints from the guardians of the students. The public prioritizes the expertise of theteaching material and the quality of teachers needs to be improved. Index of publicsatisfaction of education services in Sumenep showed the "very good" level.
PENERAPAN MARKETING MIX UNIVERSITAS WIRARAJA DALAM UPAYA MENINGKATKAN MINAT MAHASISWA BARU
Nur Qoudri Wijaya
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.616
The development of science and technology requires people to make the changes so that they can keep abreast of the times. The role of knowledge is significant for any society that wants to improve its ability to follow the competitive rivalry in the multidimensional crisis. Thus, Wiraraja University as a Higher Education institution has a task that is noteasy, it needs a good management system. This is so that educational institutions become one of the services in the field of education that has contributed to the development of the Nation and State. This research aims to analyzes the factors supporting and inhibiting factors as well as the concept of Marketing Mix to increase interest in new students at the University Wiraraja Sumenep. This research is descriptive quantitative research, the technique used in data collection are interviews, observation, Documentation and the questionnaire.The results of the group of dataare analyzed using methodsForce Field Analysis. Marketing Mix in the University Wiraraja in an effort to increase student interest in new approaches 7 P yaituProduct (products), Price (price), people (human resources), Place (location / place), Promotion (promotion), Physical Evidence (Physical Infrastructure) , Proces (Service) has not run optimally. Need for strategy development to increase interest in new students, skill soft equip the students, increased educational qualifications for lecturers, do not raise the cost of education, the provision of entrepreneurial provision for students. And to increase the number of new students is required new student recruitment agency aims to increase the number of new students.
PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM (Studi pada Perusahaan LQ-45 di Bursa Efek Jakarta)
Norsain Norsain;
Dina Kurniawati
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis
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DOI: 10.24929/feb.v8i2.617
The use of financial information through financial statements as a result of anaccounting process in a company is important information in analyzing the long-terminvestment returns. Through this analysis, investors will be able to assess the company'sprofitability, quality of management performance, and prospects of the company. Thetype of data used in this study is panel data, which is a combination of cross section andtime series, financial report data of 45 companies that become the research sample forthe period 2010 to 2013. The data sources used in this study are secondary data, namelydata in the form of documents and information related to the object of research publishedby the Indonesia Stock Exchange through the authority of the Capital Market InformationCenter accessed from the official website of the IDX After the data is collected, the data isanalyzed using the EVIEWS program for the panel data type. Beginning with the analysisof model selection, then proceed with the classical assumption test. Research resultsVariable X1 Price Earning Ratio (PER), has no effect on variable Y (stock return),Variable X2 Price to Book Value (PBV) is having a significant impact on variable Y(stock return), Variable X3 Return on Assets (ROA) has a significant effect on variable Y(stock return). Simultaneously the variables PER, PBV, ROA have a significant impact onthe level of α = 10%
DSN MUI DAN OTORITAS JASA KEUANGAN SERTA PEREKONOMIAN (STUDI LITERATUR DAN FENOMENOLOGI)
Rahmatika, Arivatu Ni’mati;
Anandita, Septian Ragil
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura
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DOI: 10.24929/feb.v8i2.612
DSN-MUI produces fatwas to control Islamic Microfinance activities so that theyalways remain in the Islamic rules called Sharia Compliance, then OJK produces rules torun the activities according to the functions of Islamic Microfinance. Both have a role inthe economy through the creation of rules in the implementation of the functions ofIslamic Microfinance, namely savings and loan services. The aims to be achieved in thisresearch is to uncover and describe how the role of DSN-MUI through its fatwa and OJKthrough its regulations in order to improve the economy as indicated by GDPcalculation. This study uses a qualitative approach with literary studies andphenomenology studies as the object of study. By using this method, this study resulted inthe conclusion that the DSN-MUI and OJK must play a role together to improve theeconomy, through Islamic Microfinance products that are channeled to MSMEs as wellas people in need in the form of loans, keep economic activities going which isautomatically said that the economy will increase due to activities that are notconstrained by capital.
MEMAKNAI PRAKTIK AKUNTANSI BAGI TOKO ONLINE
Zandra, Rosy Aprieza Puspita
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.24929/feb.v8i2.613
This study intends to examine the understanding of one of the online batik shops inPamekasan for accounting practices and their use in financial management at the batikshop "R" in Pamekasan. This research focuses on the study of reality that is formed as aresult of experience and subjective empirical views of an individual, therefore thisresearch is a qualitative study with a phenomenological approach. Based on the resultsof the study, it was discovered that the batik shop "R" only made two simple books thathad limited functions to record the flow of goods in and out, and not to record the flow offunds. In addition, it is known that the manager of the batik shop "R" has not carried outthe separation of store property and private property, as well as an obstacle that arises,namely the procedure of e-commerce transactions applied by the object opens thepossibility of delayed revenue recognition.
IMPLEMENTASI PAHLAWAN EKONOMI KREATIF UNTUK MENINGKATKAN PEMASARAN PRODUK UMKM DI KOTA MALANG
Fahimah, Mar’atul;
Meishanti, Ospa Pea Yuanita
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura
Show Abstract
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DOI: 10.24929/feb.v8i2.614
Creative economy growth in Indonesia can contribute to national grossdomestic product (GDP). The Creative Economy Agency established 16 sub-sectors thatwere developed. Current conditions are still many obstacles found. One of the obstaclesfaced in marketing creative economy products. This study purposes to determine theunderstanding of creative economic actors about electronic commerce (E-Commerce)and creative economic development strategies to improve product marketing. Case studyor qualitative research research method. In this case, the researchers in this study acts asa data collection seeker which is then analyzed. Researchers present directly in order tocollect data, meet directly the parties who might information or data. The results of thisresearch: 1) the creative economy heroes program can improve understanding of ecommerce, 2) the government encourages the use of e-commerce as the right solution in marketing creative economy SMEs products.
ANALISIS KEPUASAN MASYARAKAT DALAM LAYANAN PENDIDIKAN
Wibisono, Aryo;
Arifin, Miftahol
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura
Show Abstract
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DOI: 10.24929/feb.v8i2.615
The government as the control holder of a country has several programs in in thewelfare of the society,one of them is the program in the public service. This study aims todetermine the public satisfaction in education public services in Sumenep Regency. Theresearch method used is analysis tools of index of public satisfaction toward publicservice. In addition, this study can showed the characteristics of respondents and desiredpriorities of the public as users of education services and obtained the index of publicsatisfaction of schools in Sumenep Regency. The results showed that the majority of thepublic felt satisfied with the services of the school, because the school responded to anycomplaints from the guardians of the students. The public prioritizes the expertise of theteaching material and the quality of teachers needs to be improved. Index of publicsatisfaction of education services in Sumenep showed the "very good" level.