cover
Article Per Year (5 Year)
All
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
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 143 Documents
 11   12   13   14   15 
REVIEW OF PT SHARK SURYA DISTRIBUTION'S PETTY CASH ACCOUNTING SYSTEM AND SPENDING Kadir, Risnawati; Pratiwi, Yana Eka; Lastiani, Siwidyah Desi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.9395

Abstract

Petty Cash is very important to the company's operating activities. Usually used in small nominal transactions that occur every day from the start of the company's operating hours to the end of operating hours. The purpose of this study was to identify the Petty Cash Fund Recording System and the Use of Petty Cash Funds by PT. Shark Surya Distribution. Data collection methods include documentation, interviews, and observation sheets. Descriptive analysis is a data analysis technique. This research found that PT. Shark Surya Distribution uses the Imprest fund system, which records when the initial balance is topped up and when it must be replenished by a small cash fund recording system, as a small shoot fund recording system. Using small cash at PT. Shark Surya Distribution is generally correct; it is simply that certain monies are spent without discrimination and are not recorded in the petty cash financial records information system. The authors suggest that all areas of financial recording and reporting are governed by Required Standard Operating Procedures (SOPs). This SOP should include specific recommendations for tracking petty cash finances as well as strategies for dealing with any discrepancies that may develop.
ANALYSIS OF INTERNAL CONTROL EFFECTIVENESS OF INDIHOME SALES SYSTEM AND CASH RECEIPTS AT PT. TELECOMMUNICATION INDONESIA REGIONAL 5 JATIM BALNUS Alvionita, Fina; Pratiwi, Yana Eka; Lastiani, Siwidyah Desi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.9519

Abstract

The purpose of this study was to determine the effectiveness of internal control on the IndiHome sales system and on the cash receipt system at PT Telekomunikasi Indonesia Regional 5 Jatim Balnus. The research method used is a qualitative method with primary and secondary data collection techniques, primary data collection using interview techniques obtained from resource persons of PT. Telkom Regional 5 Jatim Balnus. The research object used is the internal control procedures for IndiHome sales and cash receipts. This study analyzes several factors regarding the application of internal control effectiveness in accordance with the components of internal control according to COSO which includes five components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The result of this study is the implementation of the effectiveness of internal control over the IndiHome sales system and cash receipts at PT. Telekomunikasi Indonesia Regional 5 Jatim Balnus has been running in accordance with applicable procedures in accordance with company rules.
TOURISM SECTOR ANALYSIS OF ORIGINAL INCOME OF THE GRESIK DISTRICT Sri Setiawati, Ririt Iriani; Tri Pamudya, Mochammad Akbar; Vizandra, Ellyzabeth Putri; Habibie, Samas Adimisa Mishbah; Islamudin, Ardhi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.10170

Abstract

In realizing national development, the central government and local governments also have an important role in the success of national development, so the central government imposes decentralization which aims to provide full discretion to the regions in realizing responsible autonomous regions, to regulate and manage the interests of the community in accordance with the conditions and potential possessed by the region. One of the decentralization can be seen from the number of visits, the number of tourist attractions and the number of hotels in the Gresik Regency area. The research was conducted on the number of visits, the number of tourist attractions and the number of hotels in Gresik Regency. This study uses primary data with secondary data collection techniques. The analysis test was carried out with classical assumptions, hypothesis testing and data processing using SPSS version 25. The results of the data analysis test indicate that simultaneously the number of visits, the number of tourist attractions and the number of hotels have an effect on local revenue. And partially the number of visits, the number of tourist attractions and the number of hotels together have an effect on local revenue. The conclusion of this study is that the independent variables, namely the number of visits, the number of tourist objects, and the number of hotels, simultaneously and partially affect the dependent variable, namely local revenue in Gresik Regency.
THE EFFECT OF ONLINE ACCOUNTING APPLICATIONS, ENTREPRENEURIAL COMPETENCIES, AND COMPENSATION ON THE PERFORMANCE OF BOOKKEEPERS IN MSMEs IN SEMARANG CITY winarsih, Winarsih; Pamuji, Ratih Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.10626

Abstract

MSMEs have been proven to encourage national economic growth, as seen in MSME players who have the ability to prepare financial statements well and in accordance with financial accounting standards. The research aims to examine the effect of the benefits of online accounting applications, entrepreneurial competence, and compensation on bookkeepers in MSMEs in Semarang City. The research population was all MSMEs in Semarang City in 2020 – 2021. The sample used was 76 respondents. This research used primary data and secondary data in the form of performance assessments, attendance lists, and other supporting data that can be used to support primary data. Data were analyzed using Multiple Linear Regression Analysis. The research results show that online accounting applications, entrepreneurial competence, and compensation have a significant effect on bookkeeping performance in MSMEs in Semarang City. This has the implication that by using online accounting applications, entrepreneurial competencies, and good compensation, it is hoped that MSMEs will be able to make the right management decisions in improving good bookkeeping performance. Furthermore, good bookkeeping performance can be used to make appropriate decisions to increase business sustainability. With these findings, it is hoped that the government will support the development of MSMEs and that they can be managed well and in accordance with regulations set by the local government. Keywords: Online Accounting Application, Entrepreneurial Competencies, Compensation, Bookkeepers Performance
THE EFFECT OF GREEN ACCOUNTING, COMPANY CHARACTERISTICS, OWNERSHIP STRUCTURE, AND GCG ON THE COMPANY'S PERFORMANCE IN THE STEEL SUB-SECTOR LISTED ON THE IDX Tania, Tessa Eka
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.11104

Abstract

This study investigates the relationship between the use of Green Accounting, company characteristics, ownership structure, and the implementation of Good Corporate Governance (GCG) with company performance in the steel sub-sector on the Indonesia Stock Exchange (IDX). The research method uses a quantitative approach by collecting data from companies in the steel sub-sector listed on the IDX. The main variables considered in this study are Green Accounting practices, company characteristics, ownership structure, and factors related to the implementation of GCG. The results showed no significant effect on all hypotheses used
ANALYSIS OF THE IMPACT OF FINANCIAL RESISTANCE AND FINANCIAL PERFORMANCE ON PT PERTAMINA’S FINANCIAL RESILIENCE DURING THE ECONOMIC CRISIS Pranata, Natasha Anjanette; Tyas, Hesti Ning; Wulandari, Amalia Dewi; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.11197

Abstract

The object of research that we will use is PT. Pertamina is listed on the Indonesian Stock Exchange. The purpose of this study is to determine the impact of resistance and financial performance on the resilience of PT. Pertamina during the economic crisis. This research wasconducted using data in the IDX Annual Report to determine PT PERTAMINA's financial resilience during the economic crisis. Additionally crucial to enhancing the resiliency or soundness of financial institutions is effective risk management. Posing obstacles to the development of financial markets and institutions resilience. To maintain general economic stability and health, it is crucial to strengthen the resilience of financial markets and financial institutions. The findings demonstrate the beneficial influence of financial resilience on economic performance and its potential to lessen the effect of the possibility of a global recession on businesses and the overall economy. The research methodology we
FINANCIAL PERFORMANCE AND ENVIRONMENTAL PERFORMANCE IN COMPANY DISCLOSURES OF CORPORATE SOCIAL RESPOSIBILITY Yanti, Novi; Yunan, Nadiya
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12003

Abstract

This study aims to analyze the effect of financial performance and environmental performance on Corporate Social Responsibility (CSR) disclosure. In the era of the industrial revolution 4.0, companies are required to increase productivity through the use of advanced technology, but often ignore social and environmental responsibilities that have an impact on ecosystem damage and social conflict. Based on Law No. 40 of 2007 and Law No. 25 of 2007 in Indonesia, companies are required to carry out social and environmental responsibilities. This study uses a quantitative approach with a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data analysis techniques used are multiple linear regression and moderated regression. The variables analyzed include profitability, leverage, company size, and environmental performance. The results of the study show that leverage and environmental performance have an effect on CSR disclosure, while profitability and company size have no effect. These findings indicate that companies with good financial performance do not always prioritize CSR disclosure, and that good environmental performance is more likely to encourage broader CSR disclosure. This study provides an important contribution to understanding the factors that influence CSR disclosure and how companies can improve their transparency and accountability to stakeholders
ANALYSIS OF THE GOVERNMENT AGENCY PERFORMANCE ACCOUNTABILITY REPORT (LAKIP) BASED ON THE REGULATION OF THE MINISTER OF STATE APPARATUS EMPOWERMENT AND BUREAUCRATIC REFORM OF THE REPUBLIC OF INDONESIA NUMBER 53 OF 2024 AT THE KUTAI KARTANEGARA YEAR 2022 Meilisa, Noor Shiva Chovifah
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.12015

Abstract

The Government Agency Performance Accountability Report (LAKIP) is a form of accountability for the implementation of duties and functions to account for the success and failure of achieving the organization's mission in achieving the goals and objectives that have been set through periodic accountability tools. This study aims to determine and analyze the Government Agency Performance Accountability Report (LAKIP) based on the Regulation of the Minister of State Apparatus Empowerment and Reform. The purpose if this study is to find out and analyze the Government Agency Performance Accountability Report (LAKIP) based on the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 53 of 2014 at the Kutai Kartanegara Regency Youth and Sports Office. This analysis is carried out by the Comparative Method. A method that compares the format of the Government Agency Performance Accountability Report (LAKIP) with the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 53 of 2014. The results of research conducted at the Youth and Sports Service show that the Kutai Kartanegara Regency Youth and Sports Service is in accordance with the Regulation of the Minister for Empowerment of State Apparatus and Bureaucratic Reform of the Republic of Indonesia Number 53 of 2014. However, there is still one element that has not been fulfilled, in the Accountability section Performance in Accountability Organizational Performance Achievements are found in the comparison between targets and actual performance this year which are not in accordance with the Regulation of the Minister for Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 53 of 2014 and the organizational strategy targets in the value of performance accountability are not significant.
CAPITAL INTENSITY ON THE DETERMINANTS OF TAX AGGRESSIVENESS IN INDONESIA Sholihah, Ria Anisatus; Fitriyani, Fitriyani
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12077

Abstract

This research aims to determine the effect of leverage, the proportion of independent commissioners and institutional ownership on tax aggressiveness and to see whether capital intensity can moderate the relationship between leverage and tax aggressiveness, the proportion of independent commissioners with tax aggressiveness and institutional ownership on tax aggressiveness. This quantitative research uses secondary data sourced from the IDX. The data used are leverage ratio, the proportion of independent commissioners, institutional ownership, tax aggressiveness, and capital intensity in property and real estate companies listed on the IDX during 2018-2022. The research method uses multiple regression analysis and the MRA (Moderate regression analysis) test with the IBM SPSS Statistics 2. The research results show that the leverage ratio variable affects tax aggressiveness, while the proportion of independent commissioners and institutional ownership variables do not affect tax aggressiveness. Meanwhile, the results of the MRA test show that capital intensity can moderate the influence of leverage and the proportion of independent commissioners on tax aggressiveness, but capital intensity cannot moderate the influence of institutional ownership on tax aggressiveness.
THE IMPACT OF FINANCIAL DISTRESS, CLIENT FIRM SIZE, AND AUDIT TENURE ON AUDITOR SWITCHING IN HEALTHCARE COMPANIES LISTED ON THE IDX PERIOD 2019-2023 Situmeang, Melinda Sharon; Rinendy, Jhon; Ferinia, Rolyana
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12093

Abstract

In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that satisfied the research criteria using purposive sampling and secondary data. The findings of the binary logistic regression analysis indicate that, in part, there is no connection exists among auditor switching and financial distress, client firm size, audit tenure. However, when taken into consideration all at once, auditor switching is influenced by financial distress, client firm size, and audit tenure

Page 13 of 15 | Total Record : 143

 11   12   13   14   15 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): Oktober Vol 10 No 1 (2025): April Vol. 10 No. 1 (2025): April Vol 9 No 2 (2024): Oktober Vol 9 No 1 (2024): April Vol 8 No 2 (2023): Oktober Vol 8 No 1 (2023): April Vol 7 No 01 (2022): April Vol 7 No 2 (2022): Oktober Vol 6 No 2 (2021): Oktober Vol 6 No 1 (2021): April Vol 5 No 2 (2020): Oktober Vol 5 No 1 (2020): April Vol 4 No 02 (2019): Oktober Vol 4 No 01 (2019) Vol 3 No 02 (2018) Vol 3 No 01 (2018) Vol 2 No 02 (2017) Vol 2 No 01 (2017) Vol 1 No 01 (2016) More Issue