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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<![CDATA[AKTIVITAS PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN PEMECAHAN SAHAM DAN PENGGABUNGAN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2016 (Studi Komparatif Pada Harga, Likuiditas, Volume dan Frekuensi Perdagangan Saham) ]]>
<![CDATA[Mohammad Jusuf Supriadi]]>;
<![CDATA[Amirul Fathoni]]>;
<![CDATA[Very Andrianingsih]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v7i1.407
<![CDATA[This research uses 11 day observation method 5 days before stock split / reversesplit, 1 day as observation method, and 5 days after stock split / reverse split event. Dataanalysis method used is paired sample different test. After testing the normality there are2 tests that is different test method wilcoxon signed rank test to test stock trading activityon companies doing stock split action and test method different paired sample t-test totest stock trading activity in company doing reverse split. showed no price difference,liquidity, volume and frequency of shares for companies doing reverse split action. Thisshows that stock split action does have a positive signal to attract investors, while StockLikuidity (stock split) and reverse split action are not.]]>
<![CDATA[KOMUNIKASI, MOTIVASI, DISIPLIN DAN KINERJA KARYAWAN UNIVERSITAS SWASTA DI MADURA ]]>
<![CDATA[Sayyida Sayyida]]>;
<![CDATA[Alwiyah Alwiyah]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v7i1.408
<![CDATA[Good employee performance is the expectation of Wiraraja University Sumenep.Many factors that affect the performance of employees such as communication,motivation, and discipline. This study aims to analyze the influence of communication(vertical and horizontal), motivation (financial and nonfinancial) and work discipline ofemployee performance at Wiraraja University. Wiraraja University has 99 administrativeemployees. Data obtained through a questionnaire distributed to University employees. Avalid questionnaire that can be analyzed a number of 55 questionnaires. Validity andreliability tests are used to ensure that the data obtained come from a valid and reliablequestionnaire. Descriptive analysis is used to give an overview of the data. Correlationanalysis followed by logistic regression analysis to model the influence ofcommunication, motivation and work discipline on employee performance. The results ofthis study indicate that only financial motivations that affect to performance. Althoughdescriptive overview of data shows that the majority of employees have goodcommunication skills, good motivation and good performance but only financialmotivation that have significantly affect to the performance of employees at WirarajaUniversity. This results is expected to be the foundations of making policies leadership inWiraraja University that related with employee performance.]]>
<![CDATA[NILAI-NILAI INDIVIDUAL WIRAUSAHA SEBAGAI SUMBERDAYA STRATEGIS DALAM PROSES PEMBENTUKAN KEUNGGULAN KOMPETITIF (Studi Kasus di Unit Usaha Waralaba CV. Inti Sukses Pratama Malang) ]]>
<![CDATA[Aleria Irma Hatneny]]>;
<![CDATA[Ety Saraswati]]>;
<![CDATA[Hariri Hariri]]>;
<![CDATA[Ita Athia]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.464
<![CDATA[From the GEM report (Global Entrepreneurship Monitor) small and mediumenterprises can contribute 57% to GDP Indonesia, including entrepreneurship. While thephenomenon is still visible weak competitiveness capabilities in which the data fromGlobal Competitiveness Report 2016-2017 rank Indonesia decreased. The number ofentrepreneurs is also relatively small compared to neighboring countries. From theperspective of entrepreneurship spirit is interesting to examine the values of individualentrepreneurs who have an important role to competitiveness. How the role of individualvalues of entrepreneurs in the process of forming competitive advantage that has highcompetitiveness. From the results of research and discussion obtained the conclusion thatthere are 5 individual values of entrepreneurs are important based on the intensity ofentrepreneurial activity. Individual values are integrated in such a way in corporatestrategy that proved to be an important capital that plays a strategic role for the processof achieving competitive advantage and competitiveness of business organizations.]]>
<![CDATA[PERKEMBANGAN STRUCTURAL EQUATION MODELING (SEM) DAN APLIKASINYA DALAM BIDANG EKONOMI ]]>
<![CDATA[Sayyida Sayyida]]>;
<![CDATA[Alwiyah Alwiyah]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.465
<![CDATA[Economic phenomenon Area is complicated to be researched. Many researchwhich is difficult to be finished by ordinary analysis. So that in the year 1916, SwallWright introduce analyzer of Structural Equation Modelling (SEM). Until this time SEMis popular among social research of do not aside in economic area. Have many successeconomics research finish economic phenomenon with structure SEM analyse whichcomplicated. Structure in SEM which is complicated oblige all consumer to be more takea care in using it in order not to happened mistake of interpretation particularly againmistake of usage. This article aim to give the understanding of hitting SEM and its growthand also its application specially to researcher in economic area. This article present theunderstanding of hitting SEM started from estimation method, software which can wear,way of activity, weakness and advantage and also various application of SEM ineconomic area specially.]]>
<![CDATA[IMPLEMENTASI SISTEM AKUNTANSI UTAMA PADA PT. KABER AZEZE MEDIATEL (MADURA CHANNEL TV) SUMENEP ]]>
<![CDATA[Imam Darul Firmansyah]]>;
<![CDATA[Endang Widyastuti]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.466
<![CDATA[This research of writer conduct in April 2014, in PT Kaber Azeze Mediatel(Madura Channel TV) precisely JI. Adirasa No 5-7 Sumenep kolor. PT. KaberAzeze Mediatel (Madura Channel TV) is new company have peripateticoperational in Information area. that is Television Media. But that way institutethis can be told the including company which still young among other privatesector organization in Sub-Province of Sumenep. Target of this research tounderstand and description applying of Especial Accounting System exist in PT.KASER AZEZE MEDIATEL (MADURA CHANNEL TV) Sumenep. As for itsresearch type, descriptive research which have eksploratif or developmentalcharacter, its way same because obtained by data its same form, is different ofway to interpreting data and take of decision. In analysing data the researcher tobe use qualitative approach. In this technique data analyse the indication writerof Fundamental Elements Accounting System According for Mulyadi, that consistof: 1.Formulir 2. Journal 3. General Ledger 4. Ministrant Book. In anorganization very regrettably when organization, good that public and alsoprivate sector which have optimal human resource, still not yet can run systembetter specially Especial Accounting System, because a system represent efficacykeyword in moving forward an organization, good that in monetary pathmechanism and procedure which is resume in Especial Accounting System. Sothat as high as all competency had by Human Resource and progress oftechnology, without supported by a good system specially especial accountingsystem will become uselessly]]>
<![CDATA[PENGARUH JUMLAH PENDUDUK, JUMLAH INDUSTRI DAN PDRB TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN SUMENEP TAHUN 2006 – 2011 ]]>
<![CDATA[Miftahol Arifin]]>;
<![CDATA[Mohammad Rofik]]>;
<![CDATA[Very Andrianingsih]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.467
<![CDATA[This research is a quantitative descriptive Revenue Regional Tax Sumenep underthe title "Pengaruh Jumlah Penduduk, jumlah Industri dan PDRB terhadap PenerimaanPajak Daerah di Kabupaten Sumenep Tahun 2006 – 2011". The purpose of this studywants to know influence of the population, the total of large and medium industries, theamount of Gross Regional Domestic Product (GRDP) of the Local Tax Revenue SumenepYear 2006 to 2011. This study uses quartal time series data from 2006 to 2011. Themethod of analysis using linear regression analysis with the validity of the classicalassumption, so the regression results can be validated at yield. The results usingregression data by the following equation: Y = 5.08E09 – 23968.50X1 - 20595.21X2 +2417.432X3 + 5889. Meaning X1 (Population) has a negative relationship with the localtax revenue Sumenep, X2 (Tolal of Large and Medium) has a negative relationship withthe local tax revenue Sumenep and X3 Domsetik Gross Regional Product Number (GDP)has a positive relationship to the tax revenue Sumenep area. Simultaneously by using thet test and the X3 X2 X1 variables have a significant influence to Sumenep Revenue taxes.so testing Fstatistik partially by test also showed that the variables of population, thenumber of medium and large industries as well as Gross Regional Domestic Product(GRDP) a significant effect on local tax revenues Sumenep. It was proved by F-statistikvalue > F table, 191.068 > 3.4668 with α of 5%. The conclusion of this study is avariable number of residents, the total of medium and large industries as well as GrossRegional Domestic Product (GRDP) a significant effect on local tax revenues Sumenep.]]>
<![CDATA[KEPEMIMPINAN INOVATIF DALAM UPAYA MENINGKATKAN PELAYANAN PUBLIKDI KECAMATAN KOTA SUMENEP ]]>
<![CDATA[Ahmad Ghufrony]]>;
<![CDATA[Kadarisman Kadarisman]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.468
<![CDATA[Inovatif behaviour is often related to creativities. Both of it is true, butbehavioral construct of creativity and inovatif have various difference. Its impactalmost at all of life area, do not aside from governance sector and also of publicorganisation applied by a leader specially District of Town of Sumenep. Focus ofthis research which will reach that is " to know leader of inovatif in the effortimproving service of public in Kecamatan Kota Sub-Province of Sumenep". Datawich used is primary data and of sekunder. Research subyek that is using keyinforman. Was gathered, hence technique analyse data conducted step by step:data reduction, presentation of phase and data of take a summary later;then alsodone authenticity of data. Conclusion of this research oriented its intention dutyof consistency of style or leader attitude of inovatif to improve service of public,relation orienting that is owning ability manage or construct officer in officedistrict of town in finishing work and also oriented change that meant by repair ofstrategic decision to environmental behavior, making change specially processarea, product, service, and its comitment.]]>
<![CDATA[PENGARUH ORIENTASI KEWIRAUSAHAAN, KEMAMPUAN MANAJEMEN, DAN STRATEGI BISNIS TERHADAP KINERJA USAHA (STUDI PADA UKM MEBEL DI SUMENEP) ]]>
<![CDATA[Endang Widyastuti]]>;
<![CDATA[Imam Darul Firmansyah]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i1.469
<![CDATA[Economic crisis result growth of economics which is slowly. Growth ofeconomics which is slowly non taking root at problem, because weakness at justmonetary and monetary sector, but weak of riil economic sector structure in faceof distortion from outside (external shock) or distortion from within (internalshock). Target of this research is to know influence entrepreneur orientation tocompany performance at UKM Furniture in Sumenep, to know influence ability ofmanagement to company performance at UKM Furniture Sumenep, to knowinfluence of business strategy to company performance at UKM FurnitureSumenep. Technique data analyse is used Doubled Linear Regression.]]>
<![CDATA[DSN MUI DAN OTORITAS JASA KEUANGAN SERTA PEREKONOMIAN (STUDI LITERATUR DAN FENOMENOLOGI) ]]>
<![CDATA[Arivatu Ni’mati Rahmatika]]>;
<![CDATA[Septian Ragil Anandita]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i2.612
<![CDATA[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.]]>
<![CDATA[MEMAKNAI PRAKTIK AKUNTANSI BAGI TOKO ONLINE ]]>
<![CDATA[Rosy Aprieza Puspita Zandra]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v8i2.613
<![CDATA[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.]]>
