Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JEA17: Jurnal Ekonomi Akuntansi

JEA17
Website

Published by Universitas 17 Agustus 1945 Surabaya

ISSN : - EISSN : 25273264 DOI : 10.30996

Core Subject : Economy, Science, Education,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol 2 No 01 (2017)" : 8 Documents clear

KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO KEUANGAN DAN KONSEP ECONOMIC VALUE ADDED (EVA) (Studi Kasus pada PT. Pertamina Periode 2012-2014) Riberu, Dorotea Noesman; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTState-Owned Enterprise is a state-owned company. Weak control and control that causes a decline in the performance of state-owned companies. The purpose of this study is to determine the company's financial performance using financial ratio analysis and EVA concepts. The method used in this research is descriptive quantitative approach, because it only describes the company's financial condition through quantitative calculations of some financial ratios and EVA concepts. The object of this research is PT Pertamina which is listed on the Indonesia Stock Exchange. Performance of PT. Pertamina has a very poor performance, because the liquidity ratio has not reached maximum results. The solvency ratio must improve DTAR derived from loans or debt. Activity ratio is only inventory turnover which shows quite good, profitability ratios increase sales so that the resulting profit increases. The results of the analysis of financial performance using EVA, that the financial performance of PT. Pertamina experienced a decline in 2012 and 2013, then experienced an increase in 2014. It shows that the company's financial performance using EVA is considered not good, because it has not managed to achieve a positive value (EVA> 0) in 2012 and 2013. But in 2014, EVA is considered quite good, because it has managed to achieve a positive value (EVA> 0), so it can be concluded that the company is only able to produce economic added value in 2014. This means that in 2014 the company can meet the level of returns expected by investors, both creditors or shareholders. Keywords: Financial Performance. Financial Ratios, EVA

AUDIT SUMBER DAYA MANUSIA TERHADAP KINERJA GURU DI SMK NEGERI 1 KEMLAGI MOJOKERTO Kurniawan, Deni; Bhayangkara, I.B.K.
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTHuman resources are one of the important factors in increasing the ability of productivity to maintain and restore school probabilities. Schools must also pay attention to the level of teacher satisfaction so that teachers can work productively. The productivity of a school is influenced by various factors, one of the important factors is the quality of human resources owned. Began degan (recruitment) based on (job description). To determine the compensation that is given up to human resource maintenance activities (1) To find out and identify problems related to human resource management in the implementation of teacher performance appraisal in the State High School 1 Kemlagi Mojokerto (2) To find out the Role of HR Audit (human resources) in evaluating teacher performance at SMK Negeri 1 Kemlagi Mojokerto (3) Providing recommendations that might be used for HR function at SMK Negeri 1 Kemlagi Mojokerto. This research belongs to the type of evaluative research, and the suitable research approach is descriptive qualitative, which is supported by quantitative data collection through structured interviews or, questionnaires, observations and documentation (1) SMKN has not been maximized in providing facilities for the learning process to participants students (2) SMKN is still lacking in many shortcomings and weaknesses obtained from the findings to be improved (3) Not all the teaching material facilities have been fulfilled in the classroom. Keywords: Evaluation, Human Resources, Teacher Performance

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ( SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya) Robiah, Lailatul; Amiranto, Jianto B.
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v2i01.3151

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto) Syukroni, Muhammad Amar; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements

PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP LIMBAH PADA PABRIK GULA PRADJEKAN Gunaawan, Eko; sugeng, Sugeng
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe impact of a company's production activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting (EMA) is a concept that helps companies in loading business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies with environmental problems by recording all of their production activities to be reported in the company's environmental cost report. This research is a case study research in manufacturing companies, namely PG.PRADJEKAN. This study aims to evaluate the application of Environmental Management Accounting PG.PRADJEKAN. From the results of research on PGADJEKAN, it is known that the company has not fully implemented Environmental Management Accounting. Especially for accountant staff who do not understand about Environmental Management Accounting should be given a study of Environmental Management Accounting. From the implementation of Environmental Management Accounting in 2011 until now the company has a good waste management system so as to minimize environmental pollution caused by production activities in the milling season. From the evaluation results in this study it can be seen that the company's accountants play a full role in the application of Environmental Management Accounting, but accountants need to conduct further environmental studies to understand their application, because the application of Environmental Management Accounting in PG.PRADJEKAN has only been running for four years.Keywords: Evaluation, Application of Environmental Management Accounting, Environmental Costs

ANALISIS KONTRIBUSI PAJAK MOBIL TIPE LOW COST GREEN CAR (LCGC) TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI JAWA TIMUR TAHUN 2010-2014 Sari, Nurul Kurnia; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to determine the magnitude of the contribution of the Low Cost Green Car type car tax to the tax revenue of Motorized Vehicles. Data Sources This study was obtained from interview and observation data (primary) and the target data and the realization of the East Java (Secondary) motorized vehicle tax. quantitative approach and descriptive data analysis method. The results of the analysis show that the contribution of the Low Cost Green Car car tax to the motor vehicle tax is still relatively small. In the second year its production increased by 200%. wagon jeep. Percentage of the level of effectiveness of motor vehicle tax from year to year has increased but has decreased in 2014. Keywords: Effectiveness, Contribution, Low cost green car, Motor vehicle tax, Local original income

ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 Gonawan, Steven Habel; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v2i01.3149

ABSTRACTCompetition in the business, making each company seeks to improve performance so that all the company's goals can be achieved. The main task of the company management is to determine the target capital structure which included a proportion of funding by the company's debts. One measure of success in the management of the company is profitability. LQ 45 group are a group of the company's shares that are of interest and concern to investors. The purpose of this study is determine significant influence partially and simultaneously company size and capital structure on profitability in LQ45 company. This research is causality using a quantitative approach. This study design using the design of quantitative research methods. This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange, when the study was conducted in January-April, 2016. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The research sample used are LQ 45 companies on the Indonesia Stock Exchange 2011-2014 period. The sampling technique used is sampling non-probability. The sampling method in this study using purposive sampling method. Data were analyzed using linear regression. Based on the analysis, it can be concluded that the variable company size and its capital structure has a significant influence simultaneously and partially on profitability in the LQ45 company. It is known from the value of F (significance level) at t is smaller than ? (0.05). Keywords: company size, capital structure, profitability

PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA Ipahsari, Sri Wahyu; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

Page 1 of 1 | Total Record : 8

Filter by Year

2017 2017

Filter By Issues

All Issue Vol. 10 No. 2 (2025): Oktober Vol 10 No 1 (2025): April Vol. 10 No. 1 (2025): April Vol 9 No 2 (2024): Oktober Vol 9 No 1 (2024): April Vol 8 No 2 (2023): Oktober Vol 8 No 1 (2023): April Vol 7 No 01 (2022): April Vol 7 No 2 (2022): Oktober Vol 6 No 2 (2021): Oktober Vol 6 No 1 (2021): April Vol 5 No 2 (2020): Oktober Vol 5 No 1 (2020): April Vol 4 No 02 (2019): Oktober Vol 4 No 01 (2019) Vol 3 No 02 (2018) Vol 3 No 01 (2018) Vol 2 No 02 (2017) Vol 2 No 01 (2017) Vol 1 No 01 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Hwihanus

Contact Email
JEA@untag-sby.ac.id

Phone
+628885017707

Journal Mail Official
JEA@untag-sby.ac.id

Editorial Address
JL. SEMOLOWARU NO 45 SURABAYA

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hwihanus

Contact Email JEA@untag-sby.ac.id

Phone +628885017707

Journal Mail Official JEA@untag-sby.ac.id

Editorial Address JL. SEMOLOWARU NO 45 SURABAYA

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hwihanus

Contact Email
JEA@untag-sby.ac.id

Phone
+628885017707

Journal Mail Official
JEA@untag-sby.ac.id

Editorial Address
JL. SEMOLOWARU NO 45 SURABAYA

Location
Kota surabaya,

Jawa timur

INDONESIA