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JEA17: Jurnal Ekonomi Akuntansi
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
 1 
Search results for , issue "Vol 6 No 1 (2021): April" : 8 Documents clear
ANALISIS HARGA SAHAM SYARIAH INDONESIA JAKARTA ISLAMIC INDEX MASA SEBELUM DAN SAAT COVID 19 Nuryani, Anik; Marwanto, Ontot; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5219

Abstract

ABSTRACTThis study aims to test and analyze the Indonesian Jakarta Islamic Index's Islamic stock price which is influenced by 4 macroeconomic fundamentals (inflation, exchange rate $ / IDR, interest rates, stock trading volume) and shares of Indonesia's 5 largest trading partners (Shanghai Composite Index China shares, stocks Japanese Nikkei 225 Index, Singapore Straits Time Index shares, United States Dow Jones Industrial Average shares, India S&P BSE Sensex shares) before and during covid-19. The population in this study were Indonesian Islamic stocks listed on the IDX with the period March 2019 to September 2020. The sampling technique used a purposive sampling method and obtained one sample of the Jakarta Islamic Index (JII) stock index. The analytical method used is multiple linear regression analysis with SPSS application tools. Based on testing using the Simultaneous Model Test (Test F), it is known that the independent variables together (simultaneously) have a significant effect on the Sharia Indonesia Jakarta Islamic Index stock price before and during the Covid-19 period. While the results of the Hypothesis Test (t test) show that, the exchange rate of $ / Rp., China's Shanghai Composite Index (SCI) and the United States Dow Jones Industrial Average (DJIA) Stock Index have a significant effect on Islamic stocks in Indonesia Jakarta Islamic Index during covid-19. . 
MEMBANGUN MODEL STRATEGI INOVASI PADA KINERJA INDUSTRI MEDIA SIBER DI JAWA TIMUR Sugiarno, Yuventius
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5227

Abstract

Innovation is a case that must be done by business organizations, including the cyber media industry, to improve organizational performance. The increasing intensity of business competition encourages business organizations to carry out sustainable innovation strategies. There are four dimensions of innovation according to the Oslo Manual (OECD, 2005), namely product innovation, innovation process, marketing innovation and organizational innovation. This research is to build an innovation strategy model on the performance of the cyber media industry in East Java by using a product innovation and an innovation process approaches. The method used in this research is qualitative. The sampling technique used was purposive sampling, namely the technique of taking data sources with the consideration that getting an in-depth description of the innovation strategy in the media industry in East Java. The data research technique used in this study was semi-structured interviews (semi-structured interviews) with three informants who had been selected by the researcher. The informants are the leaders of three cyber media industry organizations in East Java. The results showed that the three media carried out an innovation strategy. Product innovation is carried out by adding or developing rubrics on the website of the cyber media subject to this. Meanwhile, the process innovation is carried out by improving services such as interactive communication with 24-hour online readers. In addition, a mix of product innovation and innovation process was carried out by adding services in the form of news broadcasts on the YouTube channel.  
SISTEM AKUNTANSI PEMERINTAH DAERAH DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH SURABAYA : SEBUAH TINJAUAN TEORITIS Setyowati, Edyta Dwi; Wulandari, Putri; Yantino, Arnaldo; Narastri, Maulidah
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5220

Abstract

This article aimed to present the implementation of the local government accounting system and the performance accountability of government agencies. This article specifically discussed the implementation of the Surabaya city government. The method used literature review, so the authors review or review precious studies through literature sources in the form of international and national journals. The results showed that the local government accounting system with performance accountability in Surabaya city government agencies had an effect on financial reports.  
KETIDAKPASTIAN DAN KOMPLEKSITAS RANTAI PASOK DALAM KINERJA OPERASIONAL YANG BERKELANJUTAN Hartanto, Soni
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5228

Abstract

The purpose of this research plan is analyzing the different types of uncertainties and complexity in the supply chain and provide suggestion on strategies to deliver superior operational performance (OP) in disruption and dynamic situation using symmetrical and asymmetrical modeling approaches. Symmetrical modeling is applied via PLS-SEM in order to assess the theoretical relationships among the latent variables, while asymmetrical modeling is applied via fuzzy set qualitative comparative analysis (fsQCA) to emphasize their combinatory causal relation.  This research contributes by providing an illustration of a PLS-SEM and fsQCA based estimation for the rapidly emerging field of sustainable supply chain management. This study assumes to provide empirical support for resource dependence theory (RDT) in explaining the relation between SCU and SCS as well as SCO and SCC which leads to sustainable OP.  From a methodological standpoint, this study also illustrates predictive validation testing of models using holdout samples and testing for causal asymmetry.  
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5224

Abstract

The principle of conservatism is the principle of prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there is a condition that is likely to cause loss, expense or debt, the loss, cost or debt must be recognized immediately. The variables used in this study include Institutional Ownership, Managerial Ownership, Leverage, Profitability and Accounting Conservatism. This research is a quantitative research conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study are institutional ownership has an effect on accounting conservatism; Managerial ownership affects accounting conservatism, leverage affects accounting conservatism, profitability affects accounting conservatism, and profitability moderates the variables of institutional ownership, managerial ownership, and leverage on accounting conservatism. 
MEDIASI UKURAN PERUSAHAAN ANTARA TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT Situmeang, Artauli Angel; Siagian, Harlyn L.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5516

Abstract

Maksud dari penelitian ialah untuk mencari tahu dan menganalisis mediasi ukuran dari perusahaan antara tax avoidance serta leverage pada cost of debt. Penelitian bersifat kuantitatif dan memanfaatkan data sekunder dari laporan tahunan perusahaan manufaktur sektor industri consumer non-cyclicals subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia selama rentang waktu 2016 hingga 2019. Metode penelitian yang digunakan adalah metode purposive sampling dengan populasi objek penelitian sebanyak 10 perusahaan selama periode 4 tahun dan sampel sebanyak empat puluh data. Metode analisis yang digunakan adalah statistik deskriptif, koefisien korelasi, koefisien determinasi, uji asumsi klasik, analisis jalur, uji F, uji t dan analisa regresi berganda dengan menggunakan SPSS dua puluh empat. Hasil analisis menyimpulkan bahwa tax avoidance dan leverage tidak berpengaruh secara langsung atas ukuran perusahaan. Tax avoidance, leverage dan ukuran dari perusahaan berpengaruh secara signifikan pada cost of debt. Secara tidak langsung, tax avoidance serta leverage melalui ukuran perusahaan tidak berpengaruh langsung pada cost of debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ACTIVITY BASED COSTING Bulkia, Sri
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5225

Abstract

This article shows that factors such as leadership support, external environment, cost-saving mechanisms, user attitudes, and company size are likely to have an influence on the implementation of Activity Based Costing. The research objective is to examine the relationship of these factors in the implementation of Activity Based Costing among Small and Medium Units in South Kalimantan so that they can contribute to further studies regarding activity-based costs in management accounting. The type of research used is quantitative research with a survey approach. Sampling using stratified random sampling and and obtained a sample of 35 respondents. The type of data used in this research is primary data obtained from questionnaires distributed to entrepreneurs and interviews, while secondary data is obtained from literature and the internet. The data analysis technique used in this study is multiple regression analysis. The results show that all variables have an influence on the implementation of Activity Based Costing. 
SISTEM INFORMASI SUMBER DAYA MANUSIA UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARI (WEBSITE: https://sipeg.uniska-bjm.ac.id) Ariefahnoor, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5226

Abstract

The existence of tertiary institutions as one of the spearheads of improving human resources in the field of education is an indisputable fact. Higher education as a very complex institution requires benchmarks that can be used as a reference in assessing success in its management. One of the main benchmarks that can be used is the existence of an information system. Higher Education Management Information Systems In the Field of Higher Education Data Collection, colleges that are managed with a good information system will be able to control the management of the institution well. Management information system, which is often known by the acronym MIS, is the application of information systems within the organization to provide the information needed by all levels of management. Management Information System (MIS) can be defined as a collection of interaction information systems that are responsible for collecting and managing data to provide useful information for all levels of planning and control activities. Some of the supporters of MIS, the role of Information Technology (IT) as part of an Information System (SI) has changed dramatically. Currently, IT is not only positioned as a tool for organizational activities but has become an organizational strategy to achieve goals. A higher education institution is an academic organization that uses information technology in shaping various business processes in it. This form of organization has its own distinctive character, so that the form of the required information system must have its own character. The Islamic University of Kalimantan (UNISKA) Muhammad Arsyad Al Banjari is the oldest and largest private university in South Kalimantan, founded by the UNISKA foundation based on Bachtiar's notarial deed No. 6 dated July 7, 1981. Currently UNISKA MAB has 9, nine faculties, 20 undergraduate study programs, and 4 PACASARJANA Programs or Masters Study Programs. In this study, research procedures are shown to obtain the current management information system for higher education and the problems that arise in this collaborative higher education data collection activity. According to Sekaran (2000) there are 3 types of research, namely: 1) exploratory research, namely research that aims to seek clarity on a problem; 2) descriptive research, research that aims to find a description of an object; and 3) verificative research (explanatory research), research that aims to answer the problem formulation. This study is a descriptive-qualitative research (descriptive-caulitative research), because it wants to know and at the same time describe the objective conditions of the data collection mechanism carried out by UNISKA MAB and the problems that arise in the data collection collaboration. The approach used is a qualitative approach. Qualitative research starts from the phenomenological paradigm whose objectivity is built from the formulation of certain situations lived by certain individuals or social groups, and is relevant to the objectives of the research. A qualitative approach is used to get an overview of the problems faced by UNISKA MAB in order to improve and empower the higher education management information system. With the following conclusions: 1. Not all lecturers understand and use SIPEG so that it becomes an obstacle to the quality and quantity of Uniska's HR data collection and many lecturers do not take care of Jafung only as teaching staff, 2. Lecturers use Manual and Sipeg Uniska MAB data and 3. Support implementation Uniska HR Management Information System exists but it is not yet optimal because to maximize the need for good IT equipment and campus bandwidth, something good requires large funds. 

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