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INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
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Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Dan Motivasi Kerja Terhadap Kinerja Pegawai Mr. Stepanus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.24

Abstract

This study reports the effect of organizational culture, leadership style and work motivation toward job performance of the employees. The research was a survey conducted in October 2009 with Sample 80 taken randomly. Data were analyzed by using path analysis. Result shows that job performance is directly affected by leadership style and motivation.
Analisis Perbandingan Kinerja Bank Syariah Dengan Bank Konvensional Mahmudin Syukur
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v2i2.96

Abstract

This study aims to analyze the Comparative Financial Performance of Bank Syariah Mandiri and Bank Mandiri using financial ratios and external factors. This study used a different test analysis and regression analysis method. From the results of this study financial ratio CAR, LDR, ROA and ROE between Bank Syariah Mandiri and Bank Mandiri differences financial performance significantly. While on the external factors, namely the value of the currency/exchange rate, inflation and interest rates may affect the financial performance of Bank Syariah Mandiri and Bank Mandiri positively. The financial performance of the bank that showed significant results influenced by variable external factors are LDR and ROA, while the bank's financial performance was not significantly affected by variable external factors is CAR and ROE.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.342

Abstract

In accordance with Law no.28 of 2009 the Land and Building Tax has become a local tax. Local Own Revenue (PAD) will increase because new regional tax types have increased. This study aims to determine the effectiveness and contribution of land and building tax revenue for rural and urban areas (PBB-P2) to Local Revenue (PAD). The method used in this study is a quantitative research method and the data used in the study are secondary data, obtained from the Regional Revenue Agency (BPD) of Tangerang City.The results of this study indicate that land and building tax revenues from 2014-2018 have fluctuated every year, not always increasing or decreasing. Contribution to Regional Income tends to increase.
Pengaruh Pembiayaan Murabahah terhadap Profitabilitas Ferdian Arie Bowo
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i1.19

Abstract

This study aims to identify and analyze the effect on the profitability of the murabaha financing. This research is associative causal. The study population used the financial statements that have been on going public. Sample is the balance sheet and income statement. The data analysis technique used is quantitative data to perform statistical analysis using linear regression analysis, analysis of the correlation coefficient, coefficient of determination analysis, hypothesis testing, and analysis using a t-test. The results showed that the influence of the murabaha financing with proven profitability calculations manually or by program. The conclusion is murabaha financing may affect the profitability of the PT Bank Muamalat Indonesia, Tbk. for the year 1997 to 2006.
Pengaruh Komunikasi Dan Pendekatan Personal Terhadap Minat Masuk Santri Zakiyya Tunnufus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 1 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v2i1.91

Abstract

Boarding school education system created programed to form a well-disciplined students in learning activities and religious activities. The purpose of this study was to analyze the influence of interpersonal communication and personal approach to the interest in. This study uses the Structural Equation Modeling analysis. The sampling technique using proportionate stratified random sampling amounted to 150 respondents. The results of this study are: (1) There is a positive and significant effect on the interest in communication students; (2) There is no significant positive influence and personal approach to the interest in students; (3) There is a positive and significant influence of communication and personal approach together towards an interest in students.
Pengaruh Kompetensi, Kompensasi, Dan Motivasi Terhadap Kinerja Kerja Lathifah, Jauhar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1 No 3 (2013)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i3.30

Abstract

Teachers are professionals built through mastery of a number of real competence required to support the implementation of the tasks and work. This study analyzed the effect of competence, compensation, and motivation on performance Boarding Daar El-Qalam. The populations in this study were all employees of Daar El-Qalam of 275 personnel. The samples are 167 respondents with a simple random sampling technique. The results of this study are (1) there is a positive direct influence of competence, compensation and motivation to work on performance; (2) there is a positive direct effect of competence and compensation for work motivation.
PENGARUH MUDHARABAH DAN MURABAHAH TERHADAP RETURN ON ASSETS (ROA) PADA BANK SYARIAH MANDIRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Euis Ajizah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.186

Abstract

Mudharabah is a form of cooperation between the Bank Syariah as the owner of capital (shahibul/rabbul maal) with the entrepreneur as the manager of the business (mudharib), where the bank provides all the financing of a business, with business profit divided according to the agreement set forth in the contract, will be borne by the owner of the capital as long as the loss is not due to the negligence of the business manager. Murabahah is a contract of sale of certain goods, in which Bank Syariah mention the purchase price of goods to the buyer, then the Bank Syariah to the buyer requires the expected profit according to a certain amount. Return On Assets (ROA) is a measuring tool to see how far the investments that have been invested a bank is able to give returns profit / profit in accordance with the expected bank. Therefore, the greater the ROA of a bank, the greater the level of profit / profit achieved by the bank and the better the bank's position in terms of investment / asset useThe purpose of this research is to know the direct positive influence of Mudharabah and Murabahah together to Return On Assets (ROA) at Bank Syariah Mandiri in 2016. The sample in this research is monthly financial report at Bank Syariah Mandiri period from January to December 2016 This research uses quantitative method with regression and correlation test.The results of this study indicate that there is a significant influence between Mudharabah and Murabahah simultaneously on Return On Assets (ROA), which is known from the value Fcount = 345.240 Ftable = 4.26, and Sig 0,000 α = 0.05, meaning H1 received and H0 rejected. Similarly, there is a contribution of relationship between Mudharabah and Murabahah together with Return On Assets (ROA), this can be known from the value of R = 0.994. Correlation value marked positive which indicate that relationship happened between independent variable with dependent variable is unidirectional, where the better Mudharabah and Murabahah, hence will be followed by increasing of Return On Assets (ROA).
PERAN AKUNTAN DAN PERUSAHAAN MENUJU TUJUAN PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE DEVELOPMENT GOALS / SDGs) 2030 Budi Karyanto; Rina Martiana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.383

Abstract

One of the most effective things in achieving sustainable development goals is utilizing and allocating taxes obtained by the government from companies for the development of remote areas that are still lagging behind.Therefore, the first thing that must be emphasized and done endlessly is to eradicate corruption, so that government funds can be used optimally for the purpose of sustainable development, alleviating all forms of wealth in all places that can be used for nutrition, and promoting sustainable agriculture. How to live a healthy and prosperous life, quality education, clean air and proper sanitation, decent work and economic growth, namely, sustainable and inclusive economic growth, employment and decent work for all. Until finally the infrastructure is strong, and its responsiveness is in the areas between the regions of this motherland.To achieve something in particular. The goal of sustainable development (SDGs) is not only the task of the government alone, but also the task of the whole world community, especially governments and companies (assisted by accountants) in their vision and mission to achieve SDGs. Through accountability, transparency and mutual trust and commitment from all parties, surely anything will be achieved
Hubungan Sistem Informasi Akuntansi Modal Manusia Dengan Keputusan Investasi Mr. Taufiqurrahman
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.25

Abstract

This study explores firstly, whether human resource accounting information in individual experience are relationship to investment decisions. Secondly it examines which individual perceptions of human resource accounting information is relationship to investment decisions. In this paper the services, investment and manufacturing companies decision makers of Indonesia Stock Exchange, were selected as the statistical population in 2012. Sampling technique was random sampling Technique. Furthermore, this research distributed 80 questionnaires between investment experts and analysts and financial managers and experts of auditing companies. The results indicate that human resource accounting information is relevant and relationship to investment decisions.
Analisis Dimensi Komitmen Organisasi Pada Pengurus Kantor Dagang Dan Industri Jakarta Bambang Sujagad Susanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v2i2.97

Abstract

This instrument development research is aimed at obtained information related to be a test the construct validity using factor analysis on organizational commitment assessment instruments by the Chamber of Commerce board. This instrument tests performed twice at a hundred. Firstly, the construct validity was tested by exploratory factor analysis, the three factors, corresponding to the estimated number of factors. Secondly, the construct validity is used confirmatory factor analysis. The result was indicated three factors corresponding to the commitment organizational theory. Coefficient alpha in internal consistency was reliable. It can be concluded that organizational commitment assessment instruments developed has good construct validity and internal consistency reliability coefficient is very high.

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