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eJEBA
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba.v10i1.37361
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
-Journal Ekonomi Bisnis dan Akuntansi is a biannual double-blind peer-reviewed academic journal that is dedicated to publishing high-quality scholarly works on all disciplines of economics, business, and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business, and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business, and accounting that have not been published everywhere. The Journal covers the discussion of contemporary economics, Islamic economics, business, and accounting in theoretical, empirical, and comparative studies which are not limited to Indonesian economics, business, and accounting, but in international economics, business and accounting too.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 230 Documents
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Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi) Arif Hidayatullah; Agung Budi Sulistiyo; Nur Hisamuddin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11102

Abstract

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.
Aglomerasi Industri Pengolahan Di Wilayah Kabupaten Jember Tahun 2011-2015 Yuli Wulandari; Endah Kurnia Lestari; I Wayan Subagiarta
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11103

Abstract

The concentration of economic activity in the world, has become an interesting phenomenon to be analyzed. The existence of a product program in a region will lead to cultural growth in a sustainable state on two kinds of economic externalities namely, localization economy and urbanization economy commonly called economic agglomeration. The agglomeration economy arises because an industry will choose the place where it will guarantee the production process for a long time. The purpose of this study is to identify the magnitude of agglomeration strength in the sub-sector of the food, beverage and tobacco industries in Jember district. The population of this research is the sub-district in Jember Regency. The method of acculating data used are doumentation comes from BPS and Disperindag Jember District. The analysis used is Ellison Glaeser index. Based on the results of the analysis, it is known that all four sub-districts (Wuluhan, Ambulu, Rambipuji and Kalisat) have moderate concentration levels, where concentrated areas occur because of the agglomeration power (agglomeration effect) in each region due to the influence of externalities in the form of natural advantages and knowledge spillover. Keywords: Agglomeration, Eksternality, Cluster, Specialization.
Pengaruh Investasi Dan Inflasi Terhadap Jumlah Penduduk Miskin di Kabupaten Jember Tahun 2000-2015 Abdul Latif Hamzah; Anifatul Hanim; Herman Cahyo
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11107

Abstract

Conditions in Jember Regency from year to year economic growth is quite high, but the poverty level is very high as well. This study aims to determine the effect of investment and inflation on the number of poor people in the district of Jember in 2000- 2015. The method used in this research is multiple linear regression. The data used are secondary data formed in time series, the data used include investment, inflation in Jember district for 16 years in the year 2000-2015. Based on the results of the research, it can be seen that investment variables do not significantly affect the number of poor people in Jember, while Inflation has a significant effect on the number of poor people in Jember. Keywords: total investment, inflation, and poor people.
Faktor-Faktor Yang Mempengaruhi Tingkat Kemiskinan di Provinsi Jawa Timur Dwi Bagus Mei Alfianto; Nanik Istiyani; Teguh Hadi Priyono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11108

Abstract

Development must be done in an integrated and sustainable, one of them with direct development on areas that have a low level of well-being so that the problem of poverty level can be resolved. This research aims to know the magnitude of the influence of population, human development index (HDI) and gross Regional domestic product (GDP) against the level of poverty in East Java province. This study uses secondary data in the form of poverty levels, population, human development index (HDI) and gross Regional domestic product (GDP) in 10 regencies in East Java province which includes the Districts of Sampang, Bangkalan Regency Regency Probolinggo Regency, Sumenep, Pamekasan Regency of Tuban, Bojonegoro, district of Pacitan Regency, the districts of Wonogiri and Lamongan which has the highest rate of poverty in East Java province year 2010-2015. With the analysis tools used is regression of the data panel. The results of this research show that the panel data analysis tools with the population and human development index (HDI) has a negative influence and significantly to the level of poverty in East Java province year 2010 – 2015, while Domestic Products (GDP) gross regional influence positively and significantly to the level of poverty in East Java province year 2010 – 2015. Keywords: Human Development Index (HDI), Population, Gross Regional Domestic Product (GDP), The Level of Poverty.
Dampak Harga Minyak Dunia Terhadap Jumlah Uang Beredar di Indonesia Tahun 2005.Q1-2016.Q4 Mita Pradnya Wardani; Regina Niken W.; Agus Lutfi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11110

Abstract

Policies taken by the government and the central bank greatly determine the size of the money supply. World oil prices play a role in increasing the money supply through inflation. The purpose of this study is to find out the most effective policy in controlling the money supply by the public, using the Vector Autoregressive (VAR) model to estimate the variables in the study. The estimation of the impulse response function and also the variance decomposition which describes how and how much influence the shock from the amount of money supply. The VAR estimation shows that the money supply is most significantly influenced by the money supply itself, economic growth, deposit rates and exchange rates while inflation does not have a significant effect on the money supply. Impulse response analysis shows that the money supply gets the fastest and most powerful response to inflation. Whereas in the description of variance decomposition, the variation explained by the large money supply affects the change in the money supply itself and the second rank is economic growth. Keywords: Oil Prices, Inflation, Gross Domestic Product, Interest Rate, Exchange Rate.
Pengendalian Internal Penerimaan Negara Bukan Pajak di Taman Nasional Bali Barat Rakhmah Budi; Nur Handayani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11146

Abstract

This study aims to know the internal control of non-tax state revenues in Bali Barat National Park in terms of accuracy of recording, staffing, and the effectiveness of non-tax state revenue policy in Bali Barat National Park. This research is qualitative descriptive research. The method of analysis used in this research is triangulation technique. Based on the results of the study, it can be taken several provisions of Government Regulation No. 12 of 2014 to become a tool of internal control of non-tax state revenue in Bali Barat National Park. The accuracy of recording of non-tax state revenue in Bali Barat National Park at the tariff level based on Government Regulation No. 12 of 2014 on Tariff of Non-Tax State Revenue applicable to the Ministry of Forestry. For Non-Tax State Revenue Receiver in Bali Barat National Park on Government Regulation No. 20/1997 on Non-Tax State Revenues. Then for the level of effectiveness of Non-Tax State Revenue in Bali Barat National Park, with the title effectiveness above 100% in every year, not the standard in Bali Barat National Park is very effective. Keywords: Internal control, Non-Tax State Revenue, and Management of government finances
Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik Muhammad Ridwan; Septarina Prita D. S; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11147

Abstract

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
Analisis Potensi Kebangkrutan Perusahaan Menggunakan Metode Altman Z-Score pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Damara Krishnatama; Septarina Prita; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11150

Abstract

Altman Z-Score is a method used to analyze the potential bankruptcy of a company. Z-Score is claimed to be able to detect corporate bankruptcy with a high degree of accuracy and this method was also very popularly used. Altman uses calculations through the five financial ratios in the formula, namely Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, Market Value of Equity to Book Value of Debt and Sales to Total Assets. On the consideration of the criteria for the selection of the object that has been determined, the researcher conducts research on 11 companies of Property & Real Estate sector listing on Indonesia Stock Exchange. This method classifies the condition of a company into 3 groups, namely crisis, gray area and healthy. The results of this study that has been done on 11 companies are 3 companies with crisis conditions, 4 companies with gray area conditions, and 4 companies with healthy conditions. Thus, it is expected for companies that are in crisis and gray area conditions to be more correction and can fix the existing problems in order to achieve the viability of a healthier company going forward. Keywords: Altman Z-Score, Bankruptcy, Financial Report, Property & Real Estate, Indonesia Stock Exchange (IDX)
Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior (TPB) pada Mahasiswa Akuntansi Universitas Jember Lifatin Sakdiyah; Rochman Effendi; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11151

Abstract

This study aims to analyze the acceptance and use of e-learning by using Theory of Planned Behavior approach (TPB) in accounting students of University of Jember who have done programming of academic year 2016/2017 even semester. This research is classified as explanatory research with quantitative approach. The data obtained in the form of primary data obtained directly on the object of research through the submission of questionnaires through personal chat either through social media and e-mail. Then, the respondent access and fill the questionnaire online through the questionnaire link that has been given. Data analysis method used in this research is Structural Equation Modeling (SEM) by using SmartPLS version 3.2.3 test instrument. The result of analysis shows that by using TPB method can be known significant relationship between behavioral intention toward acceptance behavior and the use of e-learning as well as not significant relationship between perceptive behavior control toward acceptance behavior and the use of e-learning by accounting student of Jember University. Keywords: Attitude toward Behavior, Subjective Norm, Perceived Behavior Control, Behavioral Intention, and Behavior The Acceptance and The Use of E-Learning

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