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JEA17: Jurnal Ekonomi Akuntansi

JEA17
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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 3 No 01 (2018)" : 8 Documents clear

ANALISIS KEBANGKRUTAN PERUSAHAAN DENGAN METODE Z-SCORE ALTMAN PADA 10 (SEPULUH) PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Oktavian, Ricky Eltin; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe Purpose of this research is find out, analyze, and predict bankcrupcy potency of property dan real estate company listed on the Indonesia Stock Exchange. Method Z-Score Altman uses five financial ratios that is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Taxes to Total Assets (X3), Book Value of Equity to Book Value of Total Debt (X4), and Sales to Total Assets (X5). The results of the Altman Z-Score method that classify companies in three categories which are not bankrupt (safe zone), vulnerable to bankruptcy (gray zone) and bankruptcy (distress zone). Key Word: Capital, Retained Earnings, Earnings Before Interest, Taxes, Total Assets

PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR Anjani, Silvia Dwi; Hariyanto, Sugeng
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable

PENERAPAN METODE TARGET COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PEMBUATAN PRODUK INNER CARTON (STUDI KASUS PT. MAKMUR MULTI MITRA) Diba, Fitri Farah; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTIn this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price

PENGARUH TIME PRESSURE, KOMPLEKSITAS TUGAS, DAN AUDIT BERKELANJUTAN TERHADAP INDEPENDENSI AUDITOR DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING (STUDY EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Habibah, Ulfa Nur; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to test empirically the Effects of Time Pressure, Task Complexity and Sustainable Audit Independence Against Auditor with the Audit Fee as Moderating Variable. Auditor independence has a very important role to the auditor when executing the audit assignment which is to preserve fairness, and no partiality to anyone. The population in this study is the auditor who works at KAP Surabaya consisting of 43 KAP. Sampling is used in a way Simple random sampling (simple random sample). Questionnaires were distributed to respondents as many as 80 and the number of questionnaires that can be analyzed as many as 55. The data analysis technique used in this study is a PLS (Partial Least Square) with SmartPLS application version 2.0 M3. The results of this study indicate that the time pressure significantly affect the independence of the auditor, the audit sustained significantly affect the independence of the auditor, fee audits significantly affect the independence of the auditor, Time pressure is moderated by a fee audit significantly affect the independence of the auditor, the audit sustained moderated by audit fees significantly affect the auditor's independence, while the complexity of the task does not significantly influence the independence of auditors and the complexity of the task to be moderated by the audit fee no significant effect on the independence of auditors. Keywords: time pressure, task complexity, continuous auditing, audit fees, auditor independence

ANALISIS RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI PENILAI KINERJA KEUANGAN PADA PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Sugiharto Putri, Maria Qibtiyah; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRAKPenelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan dan Economic Value Added (EVA). Obyek dalam penelitian ini adalah PT Primarindo Asia Infrastructure Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data menggunakan metode analisis rasio keuangan dan Economic Value Added (EVA). Analisis rasio keuangan adalah kegiatan membandingkan angka-angka yang ada dalam satu laporan keuangan atau antar laporan keuangan dalam satu periode ataupun beberapa periode tertentu. Rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio solvabilitas yaitu debt ratio dan debt to equity ratio, rasio aktivitas yaitu inventory turn over, fixed assets turn over dan total assets turn over, seta rasio profitabilitas yaitu gross profit margin, nett profit margin, return on investment dan return on equity. Sedangkan Economic Value Added (EVA) adalah pengukuran kinerja keuangan perusahaan yang didasrkan atas pengurangan laba operasional bersih setelah pajak (NOPAT) dengan nilai biaya modal yang digunakan oleh perusahaan. Standar penilaian kinerja dengan menggunakan Economic Value Added (EVA) adalah jika EVA > 0 maka telah terjadi proses nilai tambah ekonomis pada perusahaan, jika EVA = 0 maka menunjukkan posisi impas, dan jika EVA < 0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis bagi perusahaan. Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan diukur menggunakan analisis rasio keuangan dikatakan kurang efektif, karena ekuitas yang bernilai negatif dan persentase masih banyak yang mengalami fluktuatif. Sedangkan hasil dari metode Economic Value Added (EVA) dalam periode 2010-2014 memiliki nilai yang positif (EVA > 0), yang artinya perusahaan berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemilik modal. Kata Kunci : Analisis Rasio Keuangan, Economic Value Added (EVA), dan Kinerja Keuangan

ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015) Fakhrudin, Fakhrudin; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTResearch aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange. Keyword: Du Pont System, Financial Ratio, Financial performance

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015 ) Apriyani, Yensi Febya; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACT The purpose of this research is to analyze (1) The influence of CorporateSocial Responsibility (CSR) to firm value. (2) Profitability moderatinginfluence on the relationship of Corporate Social Responsibility (CSR) to firmvalue. The population used in this research is a manufacturing company sectorproperty and real estate sector listed in Indonesia Stock Exchange (IDX) years2011-2015. The sample was 11 companies using purposive samplingmethod.Data analysis techniques include (1) Descriptive Statistics (2) ClassicAssumption Test: Normality, Multikolinierity, Heteroskedastisity andAutocorrelation (3) Multiple Linear Regression Analysis (4) Goodness of FitTest : (a) The Coefficient of Determination (b) Statistic Test F (5) Hypothesistest using Test Statistic t. The results of this research showed that (1)Corporate Social Responsibility (CSR) influence negative and significant tofirm value. (2) Profitability in this research is proxied by Net Profit Margin(NPM), Return on Assets (ROA) and Return On Equity (ROE) : (a)Profitability is proxied by Net Profit Margin (NPM) able to moderate theinfluence of relationship Corporate Social Responsibility (CSR) to corporatevalue is profitability weaken the influence of relationship Corporate SocialResponsibility (CSR) to firm value (b) Profitability is proxied by Return onAssets (ROA) was not able to moderate the influence of relationshipCorporate Social Responsibility (CSR) to firm value (c) Profitability isproxied by Return On Equity (ROE) was not able to moderate the influenceof relationship Corporate Social Responsibility (CSR) to firm value.Keywords : Corporate Social Responsibility, Profitability, Firm Value

PENGARUH ANALISIS ELEMEN MODAL KERJA TERHADAP PROFITABILITAS ( ROI ) PADA PT. HANJAYA MANDALA SAMPOERNA , Tbk. Musianah, Musianah; Amiranto, Jianto B.
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).

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Home Page

OAI Link

Editorial Team

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Contact Name Hwihanus

Contact Email JEA@untag-sby.ac.id

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Editorial Address JL. SEMOLOWARU NO 45 SURABAYA

Location Kota surabaya, Jawa timur INDONESIA

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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