cover
Contact Name
M. Iswahyudi
Contact Email
m.iswahyudi@untag-banyuwangi.ac.id
Phone
+6282335357256
Journal Mail Official
jurnal.analisa@untag-banyuwangi.ac.id
Editorial Address
Jl. Adi Sucipto 26 Banyuwangi
Location
Kab. banyuwangi,
Jawa timur
INDONESIA
Analisa: Jurnal Manajemen dan Akuntansi
ISSN : 23390603     EISSN : 30327660     DOI : https://doi.org/10.1945/analisa.v12i2
ANALISA : Jurnal Manajemen dan Akuntansi merupakan jurnal peer review yang diterbitkan tiga kali setahun (April, Agustus dan Desember) oleh Fakultas Ekonomi Universitas 17 Agustus 1945 Banyuwangi. Tujuan Analisa adalah ikut serta dalam kemajuan penelitian dan pengembangan di bidang ekonomi dengan menerbitkan penelitian-penelitian berkualitas dan mengikuti tren masa kini. Topik Analisa dibatasi pada ilmu ekonomi bisnis antara lain Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasi, Manajemen Sumber Daya Manusia, Manajemen Strategis dan Kewirausahaan. Setiap artikel yang masuk ke redaksi akan dievaluasi oleh redaksi sesuai topiknya. Reviewer tidak mengetahui identitas penulis dan penulis tidak mengetahui identitas reviewer. Selanjutnya artikel akan dikembalikan kepada penulis untuk direvisi, kemudian editor mengambil keputusan berdasarkan rekomendasi reviewer.
Articles 46 Documents
ANALISIS PENILAIAN KESEHATAN KOPERASI (STUDI KASUS : KSPPS BMT WANITA MANDIRI BERKAH) Rosita, Nanda; Ibad, Irsyadul
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 1 (2025): April 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i1.576

Abstract

Penelitian ini bertujuan untuk mengkaji tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Wanita Mandiri Berkah pada tahun 2024. Penilaian mencakup aspek tata kelola, profil risiko, kinerja keuangan, dan permodalan sesuai dengan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 tahun 2021. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa KSPPS BMT Wanita Mandiri Berkah memperoleh skor penilaian kesehatan koperasi sebesar 84,87 dengan kategori sehat.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA KLINIK PRATAMA POLRES MALANG Absari, Dyatri Utami Arina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 1 (2025): April 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i1.585

Abstract

Kinerja karyawan menjadi landasan yang sesungguhnya bagi suatu perusahaan karena tanpa adanya kinerja maka tujuan yang dimiliki oleh Perusahaan tidak dapat tercapai. Penelitian ini bertujuan untuk mengetahui pengaruh system informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada Klinik Pratama Polres Malang. Penelitian ini dilakukan pada tempat pelayanan kesehatan Klinik Pratama Polres Malang. Metode penelitian dalam penelitian ini menggunakan metode data kuantitatif. Teknik sampling yang digunakan menggunakan metode sampling jenuh dengan menggunakan seluruh populasi menjadi sampel. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini adalah secara parsial sistem informasi akuntansi tidak berpengaruh terhadap kinerja karyawan dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja karyawan. Sedangkan hasil penelitian secara simultan menunjukkan bahwa sistem informasi akuntansi dan pengendalian internal secara bersama-sama berpengaruh terhadap kinerja karyawan
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN KONSUMEN KONSUMEN HOTEL BERLIAN ABADI Mujahidin, Shohibul
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 1 (2024): April 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i1.602

Abstract

The service industry is currently experiencing very rapid development in line with the needs of the community for various types of services in various fields of life. The development of competition intensity and the number of competitors makes the company must always pay attention to the needs and desires of customers, and try to meet customer expectations by providing better service than competitors do. This research was conducted at Hotel Berlian Abadi Banyuwangi by taking 60 respondents who were hotel consumers. This study uses a questionnaire method and data processing uses questionnaire analysis, and data processing uses multiple linear regression analysis, F test, t test, and determination by first using the items in the questionnaire to test the validity of its reliability. Based on the results of the analysis, the SPSS program proved to be significantly correlated at the level of significance (sig <0.05) so that it was declared valid in the measurement. Reliable because the Cronbach Alpha value is ≥ 0.6. Based on the F test, the calculated F number is greater than the F table (76.136 > 3.16). Thus the rule of the F test decision states rejecting Ho and accepting Ha, which says there is a significant influence between service quality and facilities on customer satisfaction Hotel Berlian Abadi Banyuwangi. From the analysis using the classic heteroscedasticity assumption test, it is known that the variable quality of service (X1) and facilities (X2) are shown that the significance value is greater than (0.05) and t count <t table, it can be ascertained that the model does not contain heteroscedasticity.
PENGARUH HARGA, KUALITAS PELAYANAN DAN CITA RASA TERHADAP LOYALITAS PELANGGAN (Studi pada Cafe Siji Roso Alasmalang Banyuwangi) Hardianti, Dio Ekky
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 1 (2024): April 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i1.603

Abstract

In the business world, decisions about product purchases are an Customer loyalty is a behavior associated with the brand of a product. Customer loyalty has an important role in a company, retaining them means improving financial performance and maintaining company viability, this is the main reason for a company to attract and retain them. The purpose of this study was to determine the effect of price, service quality and taste on customer loyalty at the cafe siji roso Alasmalang Banyuwangi. This study uses a questionnaire method and data processing using analysis of validity, reliability and multiple linear regression. Questionnaires were distributed to 130 people who were consumers of Siji Roso Café. The results showed that the results of F arithmetic > F table (114.898 > 2.68) meant that simultaneously price, service quality and taste had a significant effect on customer loyalty. And partially (t test) the results obtained t arithmetic > t table, meaning that there is an influence between the variables of price, service quality and taste on customer loyalty. Based on the Adjusted R Square value of 0.49, it means that the independent variable can explain the dependent variable of 72.6% and the remaining 27.4% is influenced by other factors outside the research model
DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA BANYUWANGI) Septiyaningsih, Anis
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.606

Abstract

This study aims to analyze the system e-filling, e-billing, and tax punishment of individual taxpayers in Kantor Pelayanan Pajak Pratama Banyuwangi. The data of this study were obtained from the questionnaire (primary) and some literature studies (secondary). Questionnaire in this research is disseminated to individual taxpayers registered in Kantor Pelayanan Pajak Pratama Banyuwangi with convinience sampling method. Techniques and methods of data analysis in this study using SPSS program version 22.0. The results of this study indicate that e-filling system and tax punishment have a significant effect on taxpayers compliance in Kantor Pelayanan Pajak Pratama Banyuwangi, while e-billing does not affect the compliance of WPOP in KPPP Banyuwangi.
TARGET COSTING DALAM EFISIENSI PERENCANAAN BIAYA PRODUKSI UMKM BATIK BANYUWANGI Ammar, Zhafran
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.607

Abstract

This research was carried out using quantitative data analysis methods. This research describes an explanation of matters related to the application of the target costing method to UMKM Mysoen Batik Banyuwangi with data obtained by researchers. The data used in the research uses primary data by conducting interviews, observations and documentation at the research location. Target costing can make production costs at UMKM Mysoen Batik Banyuwangi more efficient. This target costing method can minimize production costs. The profit earned by UMKM before implementing target costing was IDR 8,284,000.00 or 18.6% of total product sales. After implementing target costing, UMKM can produce an expected profit of IDR 11,759,000.00 or around 26%. The target costing method is efficient if used, because it can make it easier for a company to reduce production costs, UMKM can achieve cost savings of 9.6% with cost savings of IDR 3,475,000.00
ANALISIS BREAK EVENT POINT (BEP) PADA RUMAH INDUSTRI KERUPUK DEVI LAROS BANYUWANGI Khatimah, Khusnul
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.608

Abstract

Break even point analysis as the basis for determining the right selling price policy to optimize profitability in the CV cracker industry. Devi Laros Banyuwangi. The purpose of this study is to determine and analyze the effect of selling prices based on break even points (break even point) on company profitability. The object used in this study is the CV. Devi Laros Banyuwangi. In this study the problem raised is the determination of the product selling price. Data obtained from this study analyzed its profitability optimization before using the break even point selling price method, then selling price and net profit planning the following year using a break even point analysis and analyzed profitability optimization. The data analysis method uses a quantitative method that is to calculate data with cost-volume-profit analysis to analyze the effect of break even points on company profitability. Based on the calculation results, it can be seen that in 2017 the calculation of the quantity of 28,080 balls with a selling price of Rp. 80,000 get a break even point of Rp. 545,078,058. The level of profit or profitability of the company during the period 2015 - 2017 tends to increase. The profitability of the company increases after setting its selling price using cost-volume-profit analysis. The old selling price of Rp. 80,000, while the new selling price of Rp. 82,000. The ratio of operating profit using the old price of 0.2777 while the ratio of operating profit using the new price of 0.2929 means an increase in the ratio of operating profit from the old price to the new price.
MENGUAK MAKNA SISTEM INFORMASI AKUNTANSI BAGI PONDOK PESANTREN MODERN AL-RIFAIE 2 DALAM BINGKAI METAFORA AMANAH Arina Absari, Dyatri Utami
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.609

Abstract

Boarding school is a non-formal educational institutions that promote religious knowledge. Boarding school as an educational institution can not be separated from the name of finance. Every finance in boarding school run by the very mandate of course, for every cottage has a system of financial or accounting information systems differ. System Information is a very important thing in an organization, including boarding schools, for this study aims to determine the standpoint of the caregiver, the foundation treasurer, and the treasurer boarding the meaning of accounting information system for schools. This research was conducted in Pondok Pesantren Modern Al-Rifaie 2. The results showed that the accounting information system for schools is a very important thing, a form of trust, the tools students, vital, assessment tool. Is needed and as encouragement to actually responsible for both the first leader to God. Thus obtained intact meaning that the accounting information system is spearheading the implementation of the mandate for the holders of finance at the school.
DETERMINAN BUDGETARY SLACK PADA SATUAN PERANGKAT DAERAH KABUPATEN BANYUWANGI Irmawati, Lidiya
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.610

Abstract

This research aims to determine the influence of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budgetary slack in SKPD Banyuwangi Regency. This research used a Cluster Sampling sampling technique with a total of 81 respondents, consisting of heads of departments/agencies, treasurers, heads of planning sub-divisions. Data collection used a questionnaire research instrument using Likert scale measurements. Data analysis in this study used SPSS V.25.The research results show that simultaneously the variables Budget Participation, Information Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant effect on Budgetary Slack. Meanwhile, partially the variables Budget Participation, Budget Emphasis, and Clarity of Budget Targets have no effect on Budgetary Slack, and the Information Asymmetry variable has a positive effect on Budgetary Slack.
PENGARUH PELATIHAN KERJA, BUDAYA KERJA DAN EFIKASI DIRI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA CV. GALERIA KARYA MEDIA Wahyuni, Iluh Putri; Hakim, Arif Rahman; Purnomo, Teguh
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i2.605

Abstract

Penelitian ini didalamnya bertujuan untuk menjelaskan dan menguji pengaruh secara simultan dan parsial Pelatihan Kerja, Budaya Kerja dan Efikasi Diri terhadap Produktivitas Kerja Karyawan CV. Galeria Karya Media. Jenis penelitian yang digunakan dalam penelitian ini adalah menggunakan pendekatan kuantitatif. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode nonprobability sampling dengan jenis sampling jenuh. Adapun jumlah sampel yang diambil sebanyak 36 (tiga puluh enam) responden. Pengumpulan data menggunakan skala likert dan menggunakan data analisis regresi linier berganda. Hasil analisis regresi linier berganda Y = 5,419 + 0,037X1 – 0,129X2 + 1,307X3 + ei, uji validitas diketahui instrumen penelitian valid, uji reabilitas diketahui bahwa seluruh variabel yang digunakan reliabel. Penelitian menggunakan metode kuesioner. Berdasarkan hasil yang didapatkan Fhitung > Ftabel (22,619 > 2,901) dapat diartikan Pelatihan Kerja (X1), Budaya Kerja (X2) dan Efikasi Diri (X3) secara simultan berpengaruh terhadap Produktivitas kerja (Y). Hasil uji t menunjukkan, thitung < ttabel (0,397 < 2,036) maka variabel Pelatihan Kerja (X1) tidak berpengaruh terhadap Produktivitas kerja (Y). begitu pula dengan variabel Budaya Kerja (X2) yang tidak memiliki pengaruh terhadap Produktivitas kerja (Y) dengan nilai t (-1,003 < 2,036). Namun Efikasi diri (X3) memiliki pengaruh yang paling dominan terhadap Produktivitas kerja (Y) pada CV. Galeria Karya Media dengan nilai t (8,146 > 2,036).