eJEBA
-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.
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230 Documents
<![CDATA[Pengelolaan Keuangan Desa Melalui E-Village Budgeting di Kabupaten Banyuwangi ]]>
<![CDATA[Munfarida Rizky Mutamimmah]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Rochman Effendi]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i1.7746
<![CDATA[This study aims to determine village financial management in Srono Sub District of Banyuwangi District by using e-Village Budgeting system and the effectiveness of using that system. This study uses primary data was collected from respondent’s answers on interview was conducted with the parties concerned on village financial management in Srono Sub District of Banyuwangi District. Methods of data analysis is using descriptive with qualitative approaches and triangulation as a test of data validity. The results showed that village financial management by e-Village Budgeting consists of the process of planning, administration, and accountability of APBDesa. By using e-Village Budgeting village financial management becomes more effective and efficient. Keywords : e-Village Budgeting, Management and Village Financial]]>
<![CDATA[Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember ]]>
<![CDATA[Neni Maulina Rahman]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i1.7877
<![CDATA[This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013 ]]>
<![CDATA[Tantri Puji Rahayu]]>;
<![CDATA[Agung Budi S.]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8644
<![CDATA[Islamic Social Reporting (ISR) is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. In this study, assessment a level of ISR disclosure performed among list of Jakarta Islamic Index companies. The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as:social activity, industry size, profitability, and environmental performance. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report. This research is a quantitative research. The population of this research are all companies that listed in Jakarta Islamic Index totaling 30 companies. Sampling technique used purposive sampling technique. Total sample was 8 companies. The analytical techniques was conducted by multiple regression method and also classical assumption test. The results of this study indicate that the industry size significantly positive influence the Islamic Social Reporting (ISR) disclosure. Meanwhile, profitability and environmental performance had no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesia.Keywords: Islamic Social Reporting, Jakarta Islamic Index industry size, profitability, and environmental performance.]]>
<![CDATA[Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR) ]]>
<![CDATA[Nindya Tyas Hasanah]]>;
<![CDATA[Novi Wulandari Widiyanti]]>;
<![CDATA[S. Sudarno]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8645
<![CDATA[This study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple liniear regression method, Adjusted R2 test, F test and t test. The analysis showed that audit committee size, liquidity and profitability significantly affect the disclosure of ISR. Meanwhile, commissioners board size and leverage does not affect the disclosure of ISR. Keywords: Islamic Social Reporting (ISR), good corporate governance, financial performance, Jakarta Islamic Index]]>
<![CDATA[Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi dan Motivasi Sebagai Variabel Intervening ]]>
<![CDATA[Guillerma Giusti]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Rochman Effendi]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8646
<![CDATA[This study aims to show the causal relationship of participation with commitment and motivation for mangerial performance. Partial Least Square (PLS) is used with purposive sampling to explain causal relationships and linkages between several variables. The research is sourced from the permanent employees of Micro, Small and Medium Entreprise Service Office of Jember Regency as many as 45 permanent employees. The results of this study indicate that budget participation has a positive effect on managerial performance, organizational commitment and motivation. Furthermore, organizational commitment and motivation have a positive effect on managerial performance, and the result of final test of motivation have positive effect to organizational commitment.Keywords: Managerial Performance, Organizational Commitment, Motivation, Budget Participation Abstract]]>
<![CDATA[Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah ]]>
<![CDATA[Intan Diah Pratiwi]]>;
<![CDATA[Yosefa Sayekti]]>;
<![CDATA[Imam Mas'ud]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8647
<![CDATA[This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report]]>
<![CDATA[Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember ]]>
<![CDATA[Luqman Arif Baihaqi]]>;
<![CDATA[Imam Mas'ud]]>;
<![CDATA[Yosefa Sayekti]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8648
<![CDATA[This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control]]>
<![CDATA[Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember ]]>
<![CDATA[Neni Maulina Rahman]]>;
<![CDATA[S. Sudarno]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8649
<![CDATA[This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102]]>
<![CDATA[Komparasi Pengaruh Langsung dan Tidak Langsung Merek dan Kualitas Produk terhadap Kepercayaan Konsumen dan Loyalitas Pelanggan Produk Tas Elizabeth di Wilayah Kota Jember ]]>
<![CDATA[Evrylia Tri Purnama Sari]]>;
<![CDATA[Imam Suroso]]>;
<![CDATA[Ketut Indraningrat]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8650
<![CDATA[This study aimed to compare the direct and indirect influence between the brand, the quality of product to consumer confidence and customer loyalty in a bag branded products in the Elizabeth City area is categorized as research Jember.Penelitian explanation (explanatory research). The population in this study quantified by means of indicator multiplied by 15 parameters so that the sample n = 7 × 15 = 105, with a purposive sampling bag subscribers Elizabeth City Regional Jember. Data were collected using a questionnaire while the data analysis by SEM. The results of this study showed that the direct influence of brand on customer loyalty by 0.267 while not directly influence brand loyalty of 0.443 customers through customer confidence. Quality direct influence on customer loyalty by 1.022 while not directly influence the quality of the loyalty of 0.049 through trust. The conclusion in that brand and product quality influence on customer trust and customer loyalty Elizabeth bag products in the city of Jember. Companies need to pay attention to the quality of the product to increase the trust and loyalty of customers. Keywords: Quality Product, Brand, Trust, Loyalty]]>
<![CDATA[Evaluasi Penjadwalan Waktu Pada Proyek Pembangunan Rumah Tipe 30 Di Istana Tegal Besar Kabupaten Jember Dengan Metode CPM ]]>
<![CDATA[Firdaus Hidayatul Iman]]>;
<![CDATA[Hadi Wahyono]]>;
<![CDATA[Eka Bambang Gusminto]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v5i2.8651
<![CDATA[This research was conducted to evaluate the scheduling of time in the project of building type 30 house in Tegal Besar Jember Palace. This research is an action research research using CPM method. The data used in this research are primary data and secondary data. Primary data in this research is data about how long building type 30 housing and expenses incurred to build type 30 house in Tegal Besar Palace Jember. Based on the result of research known that building of type 30 house in Tegal Besar Jember Palace based on CPM method for 54 days. While the cost out to build a type 30 house based on the critical path CPM method of Rp 43.983403. In terms of cost, the completion of the projects is no different because PT. Kinansyah Adi Jaya Land uses wholesale system and housing type 30 subsidized by government.Keywords: Time, Critical Path, Critical Path Method (CPM)]]>
