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<![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]]>
<![CDATA[THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION ]]>
<![CDATA[Sandari, Tries Ellia]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i2.7190
<![CDATA[This study aims to determine the influence of whistleblowing systems, professional expertise, fraud auditors on fraud detection on efforts to eradicate corruption in government agencies in Indonesia. Populace from the study is all forensic auditors in government agencies and private companies, while the sample used is 100 investigators in government agencies who have a whistleblower system in their agencies. The research method carried out was to analyze using PLS using five variables, namely Whistleblowing System (X1), Professional Expertise (X2), Fraud Detection (Z), and Efforts to Eradicate Corruption (Y). The results of the study from pls grouped the variables of whistleblowing system, professional expertise, fraud auditors influential and significant on fraud detection variables and also variables of efforts to eradicate corruption crimes, while fraud detection variables have an effect and are significant on efforts to eradicate corruption in agencies-instanthe government in Indonesia.]]>
<![CDATA[THE EFFECT OF ECONOMIC GROWTH, REGIONAL EXPENDITURES, AND POVERTY LEVELS IN EAST KALIMANTAN PROVINCE ]]>
<![CDATA[Dzulqornain, Rifqi]]>;
<![CDATA[Iriani.S.E.Ak, M.E, Dr.Dra.Ec. Ririt]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i2.7243
<![CDATA[The Human Development Index (HDI) is a composite in measuring human development achievements based on the basic components of quality of life. The Human Development Index (HDI) is a single combined/mixed indicator that cannot measure all of the dimensions of human development, but measures three main dimensions of human development, namely longevity and health, knowledge and skills and access to the resources needed to achieve a decent life. In this study, the population used was the Province of East Kalimantan in a span of 12 years from 2010 -2021. This study aims to determine the effect of Economic Growth, Regional Expenditures, and Poverty Levels on the Human Development Index (IPM) in East Kalimantan Province for the 2010-2021 period. The data analysis method in this study is panel data regression using SPSS version 24 software. The results of the study show simultaneously that the independent variables consisting of Economic Growth, Regional Expenditures, Poverty Levels have a significant influence on HDI. While the partial test of Economic Growth and Regional Expenditures has no effect on HDI. And the Poverty Level has a negative effect on HDI]]>
<![CDATA[CONSTRUCTION ACCOUNTABILITY IN THE RENTAL HOUSE SERVICE BUSINESS ]]>
<![CDATA[Kustiwi, Irda Agustin]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i2.7274
<![CDATA[This study aims to uncover the construction of accountability owned by rental house service business owners domiciled in Surabaya. The approach used the phenomenological paradigm to dig deeper into the value of ever-changing and dynamic phenomena. The results of the study explained that homeowners in running their business are not only profit-oriented which is used as the initial intention in running their business. Instead, it interprets the value of accountability more deeply, namely accountability which is in line with the original intention in doing business with high spirituality. The meaning of accountability is believed to consist of accountability for the tenants of the house, accountability for the environment around the rental house service business, and accountability to God as a reflection of the end of life. Limitations were found from the results of research that focused on rental business owners. So it is hoped that further research can dig deeper into the meaning of accountability that can be practiced by business people in various business fields by prioritizing accounting practices based on the value of local wisdom, culture, social, and religion.]]>
<![CDATA[ASSOCIATION OF OVERCONFIDENCE MANAGEMENT WITH EARNINGS MANAGEMENT: MODERATION OF AUDIT COMMITTEE EFFECTIVENESS ]]>
<![CDATA[Islamudin, Ardhi]]>
<![CDATA[ JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jea17.v7i2.7495
<![CDATA[This study aims to obtain information and empirical evidence about the association of managerial overconfidence on earnings management and the effect of moderating the effectiveness of the audit committee. This study uses 1938 observations of companies listed on the Indonesian stock exchange for six periods from 2013 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS 25 software. This study finds that managerial overconfidence has a significant positive association. on earnings management, this is due to managerial overconfidence who feels he is better than other parties so that they ignore the realistic evaluation, when an investment project is not as estimated, they will perform earnings management to cover their miscalculations. Furthermore, the audit committee was unable to reduce the positive association of managerial overconfidence on earnings management, from the research data it was found that the company only met a few criteria for the effectiveness of the audit committee. Keywords: Managerial, Overconfidence, Earnings Management, Good Corporate Governance, Audit Committee]]>
