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Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)

JUMPA
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Published by Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

ISSN : 16933907 EISSN : 27467147 DOI : 10.58431/jumpa

Core Subject : Economy, Humanities, Social,

Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategi, Manajemen Operasi, dan Sistem Informasi Manajemen) dan Akuntansi (Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Manajemen, Akuntansi Perpajakan, Audit, Akuntansi Keperilakuan, dan Sistem Informasi Akuntansi).

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

Articles 210 Documents

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ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DALAM PEMBAYARAN REKENING LISTRIK Edy Suhartono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 8 No 1 (2015): JUMPA Volume 8 Nomor 1 Tahun 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

In the era of free trade, every company faces stiff competition. The increasing intensity of competition from competitors requires companies to always pay attention to customer needs and strive to meet the expectations of consumers by providing services more satisfactory than those made by competitors. Thus, only a quality company that can compete and dominate the market. Customer satisfaction is influenced by the perception of service quality, product quality, price and the factors that are personal and that is the situation shortly. One of the factors that determine customer satisfaction is the customer perception about the quality of services that focuses on five dimensions of quality, service, namely the physical evidence, responsiveness, and empathy. The purpose of this study was to determine customer satisfaction in the payment of electricity bills in the Village Unit Cooperatives (KUD) Parengan subdistrict. The population in this study is PLJN customers who pay electricity bills through the system Payment Point Online Bank (PPOB) starting in january 2013-december 2013, amounting to 10.378 subscribers. Sample of this research is 99 respondents, with accidental sampling technique.. Methods of data collection using the questionnaire. Teknik analysis used is multiple linear regression.The results shows that quality of service positive effect on customer satisfaction, the reliability factor (X1), being the biggest factor affecting customer satisfaction, and responsiveness (X2), and guarantees (X3) became the lowest factors that affect customer satisfaction. Partially the three variablest significantly affect customer satisfaction (Y).Variable reliability to have the most impact on customer satisfaction, namely amounted to 56.04%, while the variable responsiveness have influence at 12,46% and 3,23% guarantee of customer satisfaction.

PENERIMAAN PAJAK PENGHASILAN PRIBADI SEBELUM DAN SESUDAH DIBERLAKUKANNYA TARIF PAJAK PENGHASILAN TAHUN 2000 Eka Adiputra
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Tax represents the source of state acceptance which play important role in sustaining the development. Economic crisis in 1998 years making growth of Indonesia economics lost ground. This matter also affect at acceptance of tax, one of them acceptance of Personal Income Tax in Surabaya. Acceptance Of Personal Income Tax continue to experience of degradation. This matter push to releasing of new invitation to correspond to the condition of economics at that moment, that is with change of tax rate Income Tax in 2000 years. Change of income tax rate in 2000 years expected can improve acceptance of Income Tax specially Personal Income Tax. Methods used in this study is qualitative research method. Research aims to analysis affect of new tax rate.

PENGARUH SUPPLY CHAIN INTEGRATION DAN SUPPLY CHAIN INFORMATION SHARING TERHADAP KINERJA SUPPLY CHAIN PADA RUMAH MAKAN Arev Astiti Pinandari
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to analyze the impact of supply chain integration, and supply chain information sharing on supply chain performance at the house dining/restaurant. The main thrust of this study is the first, motivated by the supply chain performance and effective management of the supply chain is increasingly being recognized as an important factor in achieving competitive advantage. Second are motivated by empirical studies of different supply chain performance. The diversity of views on supply chain performance to encourage the emergence of a variety of different empirical studies in terms of constructs, this indicates the need for more specific analysis of predictable factors that can be used to explain why a better supply chain performance. A good supply chain performance within an enterprise is influenced by supply chain integration, and supply chain information sharing. This study uses a quantitative approach through a survey of 78 respondents house dining/restaurant in Yogyakarta. The analytical tool used is the Multiple Regression. The study found that supply chain information sharing is not a factor driving the increased supply chain performance in the context of the house dining/restaurant. There are other factors that become drivers for the increased supply chain performance at the house dining/restaurant, which is supply chain integration.

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN Hermawan Budi Prasetiyo; Arfi Farida
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This research measured the regional tax and regional dues toward economic growth, poverty, and unemployment. This purpose is to explain how the impact of regional tax and regional dues to increase economic growth, and to decrease poverty, and unemployment. This is a quantitative research with the basic year model and one lag year model. Using the object from RAPBD on 2006 – 2010 in Bojonegoro district, this research also used ordinary least squares start from best linear unbiased prediction. The result showed that both the model of regional tax and regional dues no influence significantly toward economic growth, poverty, and unemployment. This caused of the regional tax and regional dues not to use for working to increase economic growth, and to decrease poverty, and unemployment.

PERILAKU PEMEGANG SAHAM PREFERENSI KONVERTIBEL EMAS DALAM MENGHADAPI INITIAL PUBLIK OFFERING Susilowati Rahayu
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The purpose of this study is to investigate the behavior of holders of Convertible Preferred Stocks Gold (CPS-GOLD) after the company decided to go public. The results of ten respondents indicated that information obtained from the CPS-GOLD friends. 80% of shareholders to get their capital from bank loans. 20% of shareholders' equity to subscribe using CPS-GOLD. 60% shareholder seeking other revenue to pay off the debt to the Bank. 80% have a turnover of shareholders and immediately sell the shares and does not convert into common stock.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA BENGKEL MOTOR AHASS UD “SURYA PERDANA INDAH” SUMBERREJO Nurul Mazidah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Today's business world of competition is getting tougher. It is also felt in the service businesses serve two-wheeled vehicles. UD AHASS bike shop Perdana Surya Indah is one of the official bike shop is in Sumberrejo HONDA. UD AHASS workshop Surya Indah Prime should know the factors that affect customer satisfaction and should make some improvements and innovations that can increase customer satisfaction. This study aims to analyze the impact of service quality views of five dimensions: direct evidence, reliability, responsiveness, assurance and empathy towards customer satisfaction service fees motors UD Perdana Surya Indah Sumberrejo. This research is being hypothesized that service quality has a significant influence on customer satisfaction. The sampling technique used is accidental sampling method, sampling is done randomly. The samples in this study were 100 men in the study analyzes customer using validity and reliability, the classic assumption test, multiple linear regression analysis, hypothesis testing via the F test and t test, and analysis of the coefficient of determination (R2). These five dimensions of service quality are the most dominant influence in the study there was a variable-empathy. The coefficient of determination shown by the Adjusted R Square is equal to 0.364, which means that the variation of all the independent variables can explain variable customer satisfaction by 36.4% and the remaining 63.6% described other independent variables.

PENGARUH PENDAPATAN KEPALA KELUARGA TERHADAP PENDIDIKAN FORMAL ANAK Mukhammad Imam Muhdi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to know the effect of income There are heads of households to the formal education of children. This research is quantitative research. Its population is around the head of a family residing in RT.07 RW.02 some 54 heads of families. The overall sample population using sampling techniques saturated. Collecting data using questionnaires. The data analysis technique used is the univariate and bivariate analyzes. Bivariatnya analysis using Chi-kuadrat.Data result showed 53.7% of respondents income 500,000, - <p <1.000.000, -, the remaining 29.6% income <500.000, - and 16.7% income> 1,000,000 , -. Formal education the majority of elementary school children by 38% and 27.8% junior, 26.6% and 7.6% junior college graduates. Results of analysis by Chi-square test results obtained X2 = 10.46394. X2hitung <X2tabel ie 10.46394 <12.592 so Ho accepted and Ha rejected. It means that there is no effect between income family heads to formal education of children. The degree of influence of the head of the family income on children's education is 0.12. While the Q value is between 0.10 and 0.29 then the corresponding provisions Dervish can be seen that the degree of influence of the head of the family income on children less closely formal education.

HUBUNGAN PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA ANGGOTA SECURITY PT. G4S SECURITY SERVICES DI PROYEK BLOK CEPU Budi Santoso
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study examines the relationship of education and training on the performance of members of the security PT. G4S Security Services at Cepu block project. Using descriptive research, aims to make a systematic exposure or description, actual and accurate information on the facts, as well as the properties of the investigated phenomena relations. The population in this study were members of security PT. G4S Security Services. While this dipenelitian samples taken from about 61% of the total number of members of the security PT. G4S. Data collection method used is the method of sampling. While data collection techniques in a way: Observation, interviews and questionnaires / questionnaire. Methods of data analysis is descriptive quantitative study that leads to, the use of statistics by the formula "correlation." In conducting this research, the approach of survey, interviews and by giving questionnaires to the respondents. From the research result that performance is not only influenced by formal education. It is evident from the results of interviews and questionnaires were conducted in the field showed that education and training is much greater influence.

PROSEDUR PENGELUARAN KAS SEBAGAI PERTANGGUNGJAWABAN ATAS LAPORAN KEUANGAN Samhati Hasan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study will provide a more relevant and what should be used in a better procedure to procedure Cash Expenditure Responsibility to the Financial Statements as at MTsN 1 Bojonegoro.Jenis this research is descriptive research that aims to accurately describe the properties of an individual , state symptoms or certain groups or to determine the frequency or distribution of a symptom or adjustments are a particular relationship between a symptom with other symptoms in the community. Things to know in relation to this population is the procedure Spending Cash in 1 Bojonegoro MTsN in 2011. In this research the author only uses population just because the population here has included the sample. The method used is a case study (case study) where collection of data by taking some elements which are then investigated in depth and conclusions drawn, while the data collection is done by the method of observation, documentation and interviews. The data analysis in this study is described through a qualitative analysis by describing the facts that occurred a general nature and possible problems encountered and solusinya.Hasil obtained from this research in the form of cash disbursements procedures here yet there are functions and responsibilities between the management of cash with recording function cash.

EVALUASI KINERJA KEUANGAN PADA KOPWAN (BAITUT TAMWIL MUHAMMADIYAH) “DINAR SETIA” DESA MOJOKAMPUNG BOJONEGORO Ika Puspita Sari
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to evaluate the performance of the cooperative would scope of financial ratio analysis to determine the financial performance. The scope of the health assessment and UJKS Cooperative KJKS includes assessment of several aspects as follows: capital, asset quality, management, efficiency, liquidity, independence and growth, cooperative identity, And Compliance Sharia. The population used in this thesis is a study of Financial Statements Kopwan BTM Dinar Mojokampung Bojonegoro Faithful Village from 2009 to 2011, consisting of a balance sheet and profit / loss. The data collection method used is the approach of Field Studies (Field Risearch). Pngumpulan engineering data through documentation, and questionnaires. Methods and techniques of data analysis using eight methods are: capital, asset quality aspects, management aspects, aspects of efficiency, liquidity aspects, aspects of independence and growth, and the cooperative aspects of identity keptuhan aspects of sharia. Total score achieved Kopwan BTM "Dinar Faithful" Bojonegoro Mojokampung village in 2010 was 61.55 and in 2011 amounted to 65.8, a score of 10 out of a total capital aspect weights 10, 10 asset quality aspects of the total weight of 20, 12 management aspects , 8 of the total weight of 15, the efficiency aspect of a total weight of 10 9.5, 6.25 and 8.75 the liquidity aspect of the total weight of 15, self-reliance and growth aspects of 3.25 and 2.5 of the total weight of 10, the cooperative aspects of identity 2.75 and 6.25 of the total weight of 10, and compliance aspects of sharia 6 of total weight 10. So the predicate obtained Kopwan cooperative BTM "Faithful Dinar" The village is Mojokampung Bojonegoro Fit.

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Abdul Azis Safii

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+6285748063919

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jumpa@stiekia.ac.id

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Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

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Kab. bojonegoro,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Abdul Azis Safii

Contact Email azis@stiekia.ac.id

Phone +6285748063919

Journal Mail Official jumpa@stiekia.ac.id

Editorial Address Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location Kab. bojonegoro, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA