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Performance : Jurnal Bisnis dan Akuntansi

FEB
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Published by Universitas Wiraraja Sumenep

ISSN : 23389583 EISSN : 23562919 DOI : https://doi.org/10.24929/feb

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 330 Documents

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ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN Halimatus Sakdiyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

The negative impacts caused by the hospital require the environmental accounting system as the control of the organization's responsibility because the waste management conducted by the hospital requires measurement, assessment, disclosure and reporting of waste management cost from the operational activities of the hospital is one of the interesting accounting problems for The Eirviromental Management Accounting (EMA) is a technique that emphasizes efficiency and effectiveness in the use of resources and is part of a wider management control system. This research method used qualitative method with case study. RSUD Dr.H. Slamet Martodjirjo Pamekasan has implemented Regulation of Minister of Trade Regulation No.64 of 2013 on the implementation of accounting based on full accrual in government in 2015 for example, has done the process of identification, recognition of measurement, recording, presentation and also disclosure. In RSUD Dr.H. Slamet Martodjirjo Pamekasan recognizes the environmental costs that occur as operational costs using the basic accrual method. Environmental accounting can support income accounting, financial accounting as well as internal business managerial accounting. Environmental accounting helps companies and other organizations raise their confidence and beliefs in relation to a more equitable assessment. Environmental accounting becomes important to consider as well as possible because environmental accounting is part or sub-accounting. Disclosure of policies relating to environmental management issues in the notes to the financial statements of RSUD Dr.Slamet Martodjirjo Pamekasan shows that the costs incurred for waste management are combined with similar accounts.Keywords :Eviromental Management Acoounting

PERANAN AKUNTAN DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA RUMAH SAKIT DI WILAYAH KABUPATEN SUMENEP Syahril Syahril; Dedy Arfiyanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Accountants have a very big role to encourage companies to get involved in activities that show concern for environmental issues Social or Corporate Social ResponsibilityThe purpose of this study is to determine the role of accountants, especially internal accountants in the implementation of Corporate Social Responsibility Hospital in the District Sumenep. This research is descriptive research with qualitative approach. By using this qualitative Descriptive research, writer use to describe, interpret and describe data that writer get from observation, interview and documentation. The analysis uses an interactive model with three procedures: Data Reduction, Presentation of Data and Drawing Conclusions.The role of internal accountants in the implementation of social activities is needed for corporate social responsibility (Hospital in Sumenep District). Because the involvement of internal accountants is very big influence on the decision-making process related to social problems or Corporate Social Responsibility (Corporate Social Responsibility) Keywords : Internal Accountant, Corporate Social Responsibility, Hospital

STRATEGI PEMETAAN KAWASAN DALAM MENENTUKAN LOKASI YANG TEPAT UNTUK AGROWISATA BUAH DI KABUPATEN SUMENEP Rusnani ,; Ribut Santosa; Cholilul Chayati
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

The natural beauty of Sumenep city is a potential that can be developed into natural and agricultural tourism. Besides the beauty of nature there is also the potential of superior fruits of various kinds and abundant but not yet maximally empowered. The purpose of this research is to know the map of potential areas and the right location for fruit agro-tourism in Sumenep regency. The method used is quantitative method which is the process of exploring the existing potential and understanding the behavior of individuals and groups through samples used with purposive sampling technique, location analysis using Location Quotietient (LQ) motion with primary and secondary data Expected expected output location Right for Fruit Agrowisata Conclusion, the potential location for agro tourism is Batuuan Village Batuan Subdistrict, commodity of plants that have the potential to be developed are dragon fruit, serikaya, watermelon, melon, orange, guava, guava and jackfruit.An appropriate development model is agro tourism Community-based.Keywords : Potential Mapping, Fruit Agro tourism.

PERAN PENGAWASAN MASYARAKAT TERHADAP PENGELOLAAN KEUANGAN DESA DALAM MEWUJUDKAN AKUNTABILITAS KEUANGAN DI DESA Mohammad Herli; Hafidhah ,
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

The community's active role in monitoring village financial management is still weak. Many cases of village misconduct by village administrations are caused by a lack of community control over village finances. There are several factors causing the lack of participation of villagers in the supervision of the lack of public communication space in the village so that people do not know how to conduct supervision of the village administration. Community supervision can be conducted directly or indirectly and the implementation of supervision can be done before, during, and after activity pelakasanaan. Monitoring prior to implementation is done through community involvement in village financial planning, supervision during activities can be undertaken by the community by monitoring the development and management of village finances by village governance, while supervision after the activities can be done by monitoring the results of the implementation of development in the village. Keywords : Supervision, Society, Finance, Village

PILIHAN STRATEGI PENGEMBANGAN WISATA GILI LABAK KECAMATAN TALANGO KABUPATEN SUMENEP Dedy Arfiyanto; Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

The presence of the Suramadu bridge has a direct impact on the economic side, this can be demonstrated by the increase in gross domestic income which increases from year to year. Efforts to maximize the potential of the region other than agriculture, plantation, and mining and marine industries, Pertingnya is to maximize the potential of the beauty of the natural panorama, the condition of the panorama of nature is quite a lot of scattered in various regions both inland and in the archipelago so far, still constrained by the existing infrastructure, the infrastructure is the lack of proper transport and safe to connect between the island, , Island water supply and other supporting facilities. The limited infarasturcure problem led to the development of island tourism only a planning document without realization.Data collected in this study include primary data and secondary data. The results of the study indicate a strategy is needed to increase the growth rate of tourist visits with faster time (second year is greater than the first year and beyond), quality improvement becomes the strength factor to maximize the utilization of all opportunities. Keywords : Strategy, Tourism Development

ANALISIS POTENSI DAN TINGKAT PERKEMBANGAN DESA DI KABUPATEN SUMENEP Nurdody Zakki; Isdiantoni ,; Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Potential Data Village / kelurahan used to determine the level of general potential, development potential and typology of the village. The data is used as a reference for the Village Medium Term Development Plan (RPJMDes), investment and business development of the community, while the Village Development Rate Data is used to determine the rate of development of the village / kelurahan. The analysis of the rate of development of the village / kelurahan is used to determine the classification of the village / kelurahan (Swasembada, Swakarya and Swadaya) and the progress status of the village / kelurahan category of Mula, Madya dan lanjut. So it can be seen the value of community economic index, public education index, public health index, public participation index, security and order index, community participation index in development and development index of village / kelurahan. Objectives The formulation and empowerment of village / kelurahan profiles to provide relevant and valid primary data and information as reference for planning and implementation of development and empowerment of village / kelurahan community. The scope of this research was conducted in Errabu Village and Sera Tengah Village, Bluto Sub-District, Sumenep Regency. The method of this research is secondary data and primary data through observation process, interview (FGD), and Kuisioner from basic family data based on Directive of General Director of Community Empowerment and Village Kemendagri. The results of this study are for the classification of the annual development level of the two villages based on the results of the analysis of the indicators in the preparation of village profiles generated data with Category "Desa Lanjut", while for the classification of development level of 5 (Five) Annuals of Errabu Village belong to the "Swadaya".Keywords : Profile, Level of Development, Village.

ANALISIS KINERJAKEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING Diyah Santi Hariyani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Purpose this study analyze Financial Performance to firm value with ROA as intervening variable. Quantitative research, with purposive sampling method of banking companies listed on the BEI 2012-2014, which meets the criteria has been selected as a sample of 11 companies. To analyze data by Least Square (PLS) approach. Hypothesis testing in this study using path analysis and sobel test. Results of this research: CAR, NPL, NIM, LDR and BOPO have a significant effect on ROA. CAR, LDR and ROA have a significant positive effect on firm value. NPL, NIM, BOPO have no effect on company value. And ROA is variable able to mediate the influence of CAR, NPL, NIM, LDR and BOPO to firm value.

STUDI EMPIRIS PERILAKU KEPATUHAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PARATAMA PAMEKASAN) Astri Furqani; Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Tax compliance issue is a classic problem encountered in almost all the countriesthat apply the taxation system. Ongoing reforms in government taxation which includesthe formulation and manufacture of legislation and improvement of tax administrationthat facilitate services for the taxpayer. The question, after all this time self-assessmentsystem is running, why the level of compliance has not yet reached the optimum level?What drives someone to be obedient and disobedient?This study using convenience sampling method with a sample of 225 respondentsindividual taxpayer listed on STO Pamekasan.The results showed there are significant variable level of education and incomelevel of the Compliance Tax. SPSS test results, that after the simultaneous analysis ofindependent variables significantly influence the dependent variable at the level of 5%(0.05). R Square = 0.154 showed 15% variation Tax Compliance influenced by educationlevel variables and variable rate income and the rest influenced by other factors notknown to include error. With a significance level of 5%, the variable X whichsignificantly affect the Y variable is the variable X1 only to Education for sign value<0.05 while the variable rate income> 0.05

PENGARUH MODAL INTELEKTUAL TERDAHAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Mohammad Herli; Hafidhah Hafidhah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

This research is expected to be a reference for readers, especially corporate managementto pay attention to intellectual capital in encouraging the increase of company value. Thesample of this study consists of companies incorporated in LQ 45, the data collected andthen analyzed using regression and then the researchers do intrepretasi on the resultingoutput. The results showed that, intellectual capital affect the value of the company, thisis evidenced by the resulting significant value of 0.000 smaller than alpha 0.05. Theinfluence of intellectual capital in lifting company value indicates that companymanagement should pay attention to the management of intellectual capital within thecompany. Meanwhile, profitability variable which is the moderation variable in thisresearch also proves that the variable is able to moderate the relationship betweenintellectual capital and firm value.

PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP SIKAP ETIS AUDITOR PEMERINTAH KABUPATEN SE MADURA Nurul Fitriani; Suryani Dwi Kuswardhini; Mohammad Herli
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Ethical attitude is attitude and behavior which accordance with social normsgenerally accepted in connection with the actions that beneficial and harmful. This studyexamines the affect of Sprititual Quotient and Intellectual Quotient toward EthicalAttitude Government auditors in Madura. This study conduced to Government auditorswhich worked in MaduraInspectorates by surfeited sampling method and obtained 78sample auditors. Examination technique that used in this study is linear regressionexamination. The result indicates that Sprititual Quotient and Intellectual Quotientsimultaneously have affect to Ethical attitude with signification 0,000. Partially,Sprititual Quotient has significance affect to Ethical attitude with signification 0,020, andIntellectual Quotient has significance affect to Ethical attitude with signification 0,000.

Page 6 of 33 | Total Record : 330

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Ahmad Zaki

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+6287850346467

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feb@wiraraja.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451

Location
Kab. sumenep,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ahmad Zaki

Contact Email ahmadzaki@wiraraja.ac.id

Phone +6287850346467

Journal Mail Official feb@wiraraja.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451

Location Kab. sumenep, Jawa timur INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ahmad Zaki

Contact Email
ahmadzaki@wiraraja.ac.id

Phone
+6287850346467

Journal Mail Official
feb@wiraraja.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451

Location
Kab. sumenep,

Jawa timur

INDONESIA