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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 4 No 02 (2019): Oktober" : 8 Documents clear

PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto) Fajriah, Lailatul; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations

ANALISIS RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Anastasya, Shinta; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTFrom the Common Size report on the financial position of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average total current assets owned by PT. Martina Berto Tbk of 72.5% is the highest compared to the others. But in the highest average fixed assets owned by PT. Unilever Indonesia Tb 56.5% compared to other cosmetics companies. Then for the highest average current debt owned by the company PT. Unilever Indonesia Tbk by 63.2% compared to other cosmetics companies, on the contrary the highest average long-term debt owned by the company PT. Akhasa Wira International Tbk is 15.0% compared to other cosmetics companies. From the Common Size profit and loss table of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average cost of goods sold by the company PT. Mandom Indonesia Tbk is the highest average compared to other cosmetics companies which is 62%, which means PT. Mandom Indonesia Tbk has an unfavorable profit rate because if the cost of goods sold is higher it will have an impact on profit decline, conversely if the cost of goods sold is low it will increase the company's profit. Similarly, the average gross profit owned by PT. Mustika Ratu Tbk has the highest average compared to other cosmetics companies, which is 57%. And for the highest average net profit owned by PT. Unilever Indonesia Tbk is compared to other cosmetics companies, which is 17%, which means the company is able to perform well so as to produce an increase in profits.Keywords: Financial Ratios, Common Size and Financial Performance

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PUBLIK TERHADAP TAMAN KOTA SEBAGAI RUANG PUBLIK DI KOTA SURABAYA Trihastusti, Adiati; Santoso, Sigit; Soepriyadi, Nono
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACT The city of Surabaya as a metropolitan city is experiencing a rapid development revolution to meet heterogeneous public demand, which is certainly a concern for the city government. As a metropois city that is growing rapidly in economic development, of course it is also followed by a rapid population as well. The rapid development also still considers environmental aspects and the beauty of the city of Surabaya, so the government is expected to provide public space or Green Open Space (RTH) that can be utilized by the community. In Law No. 26 of 2007, the need for the provision and utilization of green open space with a proportion of the area set at least 30 percent of the total area of the city. RTH is utilized as a public space and by Surabaya Mayor B Risma is built a public facility in the form of a city park, which is an active park and its facilities in the city of Surabaya. RTH service efforts are also being intensified by the Surabaya City Green and Open Space Agency at present. The number of vacant lots in the middle of the city is now used as city parks and urban forests, and there are dozens of city parks owned by Surabaya City. Therefore, it is necessary to conduct research to determine the impact, benefits, influence and satisfaction of the community towards this policy. From the results of the analysis and discussion it is known that the Sports Facilities, Wifi Area, Street Vendors, and Recreation Areas variables have a positive influence on people's satisfaction. Where the city park as a public space part of green space has a contribution of 89.5% to the satisfaction of the community, with the facilities contained in the city park. Therefore Surabaya Mayor B Risma's program builds public facilities in the form of city parks, namely active parks and their facilities in the Surabaya city area, which are very significant and beneficial to the public. Keywords: kepuasan publik, taman kota (Sarana Olahraga, Area Wifi, Pedagang Kaki Lima /Kuliner, Tempat Rekreasi), Ruang Publik.

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015 Nugraha, Made Yoga Putra; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm

PENGARUH RISIKO AUDIT, TEKNIK-TEKNIK AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN KECURANGAN DAN PROFESIONALISME AUDITOR Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe purpose of this study was to determine the effect of Risk Audit, Audit Investigation Techniques on Fraud Detection and Professionalism Auditor (studies on public accounting firm in East Java). Public accounting profession is responsible for raising the level of reliability of the financial statements. This research uses quantitative descriptive. The population in this study is 20 KAP in East Java and is active from 2015-2017. Data collection techniques using purposive sampling The sample used in this study are structural Equation Modelling (SEM) using the help pf Partial Least Sqaure (PLS) software. And hypothesis in this study indicate that five hypotheses were accepted. The significance of this hypothesis shows directly through audit risk, audit investigation techniques, fraud detection and professionalism auditor. Keyword : Risk Audit, Audit Investigation Techniques, Fraud Detection, Professionalism Auditor.

PENGARUH GENDER, TEKANAN KETAATAN, INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah Surabaya) Mukhyi, Ramdani Abdullah; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in making decisions or audit judgment. And auditors should follow the rules and policies and applicable regulations in Indonesia, if the auditor comply (Pressure Obedience) regulation it certainly will occur independent character in taking decisions (audit Judgment) accurate. If an independent identity is formed in the auditor the company's health will be better again. The auditor also should be able to share time in taking decisions affecting the value of the services because negotiated between the client (Time Budget Pressure) allow for quicker completion and immediately take a decision (judgment audits) within the deadline specified by the client. Not only this, but of all of them, in the auditor's experience can also influence the decision where to experience - previous experience could be a reference to a decision (audit judgment). This study aimed to determine the effects of gender, stress obedience, independence, time budget pressure, and the experience of auditors on audit judgment. This study uses a quantitative descriptive approach. The population in this study is the external auditor who worked in public accounting firms Surabaya of 60 people. A sampling technique that uses purposive sampling, in order to obtain 41 respondents. The data analysis technique used is multiple linear regression. The results showed that the partial variables: (1) Gender has a positive and significant impact on the Audit Judgment with sig (0.013 <0.05), (2) Pressure Obedience does not have a positive and significant impact on the Audit Judgment with sig (0882 <0.05), (3) Independence of positive and significant influence on the Audit Judgment with sig (0.048 <0.05), (4) time Budget pressure does not have a positive and significant impact on the Audit Judgment with sig (0076 <0 , 05), (5) experience auditors do not have a positive and significant impact on the Audit Judgment with sig (0433 <0.05). From the above results showed that only two variables that affect audit judgment, namely gender and independence.Keywords: Gender, Obedience Pressure, Independence, Time Budget Pressure, Experience Auditor, and Audit Judgment.

ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi) Bayangkara, IBK
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACT This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions. Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018 Wulandari, Yanna; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance

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Hwihanus

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+628885017707

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JL. SEMOLOWARU NO 45 SURABAYA

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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