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<![CDATA[DIGITAL LIFE TEMPTATION ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6549
<![CDATA[Technology is not something "dead". Technology is able to change anything into something that has never been thought of before by anyone. Today technology is a solution for anything and for anyone anywhere. Everything becomes more practical with the help of technology. Everyone who is interested in using it can learn it in a short time. Efforts to learn it can use in various ways that can be done by all ages. However, all new things certainly have advantages and disadvantages in them, including the latest technology. These updates have also created many new things and new opportunities for all humans on this earth. The side effects of technological developments or advances will certainly have an impact on all fields throughout the earth. One of them is financial technology, which is currently growing rapidly in Indonesia, through online loans.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP PASAR MODAL INDONESIA (EVENT STUDY PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA) ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6550
<![CDATA[Covid-19 was first announced by the Indonesian government on March 2, 2020. This study will discuss the existence of abnormal differences in return, trading volume, and market capitalization before and after the announcement of Covid-19 in March 2020 at banking companies on the Indonesia Stock Exchange. The research data used is secondary data derived from banking companies listed on the Indonesia Stock Exchange. Sample selection is carried out by purposive sampling method where the data of banking companies is sampled by 12. The data analysis conducted in this study used the Independent Sample Test. The results of this study stated that there was no abnormal difference in return, trading volume, and market capitalization before and after the Covid-19 announcement in March 2020.]]>
<![CDATA[PENINGKATAN KINERJA UMKM MELALUI PENGELOLAAN KEUANGAN ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6551
<![CDATA[From the research entitled "The Influence of Financial Management in Improving the Performance of Micro, Small and Medium Enterprises (UMKM) in Surabaya" this study aims to analyze good financial management in improving the performance of UMKM. This research was conducted in Surabaya, East Java. The object of this research, namely the influence of financial planning, financial records, and the separation of personal financial statements and business finances on the performance of UMKM. This study uses a sample of UMKM in Surabaya. In this study, the sampling technique used a non-probability sample, because the researcher did not get the details of the respondent's identity needed in making the sampling frame. Non-probability method using purposive sampling technique. Purposive sampling is a sampling technique based on special criteria, namely business actors in Surabaya. The analysis used is multiple linear regression. The results of this study are that the value of the financial planning variable has a value of 0.21, and financial records have a value of 0.19, and the separation of personal financial statements and business finances has a value of 0.15 which means that each of these variables has a significant effect on the performance of UMKM..]]>
<![CDATA[LITERATUR REVIEW FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KOTA SURABAYA ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6552
<![CDATA[This study aims to find out the shortcomings and gaps in research on the factors that affect PBB taxpayers in the city of Surabaya and provide conclusions at the end of the study. In this study, researchers found several journals related to taxpayer compliance and the factors that influence tax compliance with inconsistent results. The type of research in this study used the Literature Review method. In this study, the researchers started the process of identifying research related to taxpayer compliance and the factors that influence it by searching for several journals through Google Scholar, whose research was in the city of Surabaya, and found 9 journals from 9 journals with inconsistent research results. For example, the variable understanding of taxes, tax witnesses, and income when examined by one researcher has an effect on tax compliance, and when examined by other researchers there is no effect on tax compliance]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENERAPAN MATA KULIAH AKUNTANSI FORENSIK DALAM KURIKULUM JURUSAN AKUNTANSI DI UNIVERSITAS (STUDI KASUS PADA UNIVERSITAS 17 AGUSTUS 1945 SURABAYA) ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6553
<![CDATA[This research aims to analyze the perception of accounting students towards forensic accounting courses in the curriculum of the accounting major at the University. Entering forensic accounting courses in accounting departments is the answer to the development of the forensic accountant profession in several Government and KAP agencies that require quality labor produced by universities to produce graduates who are ready to enter the workforce. The object of research is a student in the accounting department. This research is an empirical study of purposive sampling methods in data collection. The data was obtained by distributing questionnaires of 100 pure students and students of workers in the accounting department who had taken forensic accounting courses at the University of August 17, 1945 Surabaya. Data analysis conducted with pls program version 2.0 research results obtained the influence of perception of students majoring in accounting University August 17, 1945 by 90% on forensic accounting courses in the curriculum at the college is very close. The results of hypothesis testing showed that all independent variables had a positive influence on forensic accounting courses]]>
<![CDATA[STUDI META-ANALISIS: KREDIT USAHA TANI DAN KESEJAHTERAAN PETANI ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6554
<![CDATA[This study aims to determine the extent to which the influence of credit to improve farmers' welfare. This study uses a meta-analysis approach from international and national journals published from 2018 to 2021. The results of several journal articles show that credit is very helpful in the agricultural process and can improve welfare for farmers, especially for farmers. Family Family, this is because by getting credit farmers will be able to carry out their agricultural business to improve agricultural yields which means it also increases income. With credit given by farmers, both from cooperatives and formal banking institutions, can also prevent farmers from getting credit or loans from non-formal credit institutions. On the other hand, the role of banking institutions greatly affects farmers in obtaining and obtaining credit for their agricultural capital.]]>
<![CDATA[PENGARUH LITERASI FINANSIAL DAN KONTROL DIRI PADA PERILAKU FINANSIAL SANTRI BAHAUDDIN ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6555
<![CDATA[The purpose of this study was to analyze the effects of financial literacy and self-control on the financial behavior of Santri Bahauddin. This research was conducted at two Islamic boarding schools in Ngelom Sidoarjo, East Java, where these two Islamic boarding schools were chosen because the scientific genealogy of the stakeholders of the two Islamic boarding schools was the same. In collecting data, the research used a self-administered questionnaire. There were 75 students from two Islamic boarding schools who were selected as the sample. This study shows that the financial literacy variable has a positive and significant influence on the financial behavior variable as evidenced by Path Values of 0.0005. And the self-control variable has a positive and insignificant effect as evidenced by Path Values of 0.138]]>
<![CDATA[ANALISIS NOM DAN BOPO TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA DI ERA PANDEMI COVID 19 ]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i01.6556
<![CDATA[The purpose of this study is to analyze the effect of NOM and BOPO on the profitability of Islamic banks in Indonesia and at the same time analyze the impact of covid-19 as a moderating variable. The analysis tool to fulfill the goodness of fit model uses the classical assumption test including the normality test; multicollinearity test; heteroscedasticity test; autocorrelation test; and linearity test. Path analysis to test direct and indirect relationships, moderating regression analysis (MRA), and hypothesis testing. The population and sample in this study were 13 Islamic banking companies listed on the Indonesia Stock Exchange. The results of the study are that the NOM and BOPO variables affect ROA at Islamic Commercial Banks in Indonesia in 2018-2020 which means that Islamic banks are able to obtain net operations so that the average ability of productive assets to generate profits is known. The Covid'19 pandemic variable as a moderating variable strengthens the influence of NOM and BOPO on ROA]]>
