Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JEA17: Jurnal Ekonomi Akuntansi

JEA17
Website

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

2 3 4 5 6

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 PROFITABILITAS, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Najihah, Alfi; Bhayangkara, I.B.K.
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aimed to test the "Influence of profitability, good corporate governance and company size on the value of the company". Objects used in this study is the food and baverage company listed on the Indonesia Stock Exchange (BEI) in the period 2013 to 2015. The population used in this study is seluh Food and Beverage companies listed in Indonesia Stock Exchange as many as 14 companies. The sampling technique is done is purposive sampling method with the following criteria: (1) Food and Beverage Companies that go public or be listed in the Indonesia Stock Exchange (BEI) during the period from 2013 to 2015, (2) Food and Beverage Company that publishes reports annual (annual Report) during the period from 2013 to 2015, (3) There is a report on the managerial ownership, institutional ownership, the number of board members komimsaris, the number of independent board members, the number of board members, and the number of audit committee members. The number of samples that meet the criteria as much as 5 companies with a span of 3 years of research. Data were analyzed using multiple linear regression analysis. The data is first performed classic assumption test before hypothesis test. Testing the hypothesis in this study using a test using the coefficient of determination, test pasrial / t test and simultaneous / f test. The results showed that the coefficient of determination obtained adjust the value of R Square of 37.9%. Partial assay results indicate the variable (1) Profitability no significant effect on the value of the company (2) Good corporate governance significant effect on the value of the company. (3) The size of the company a significant effect on the value of the company. (4) Profitability, good corporate governance and firm size simultaneously significant effect on firm value The conclusion in this study good corporate governance and company size is a variable that affects the value of the company. Good governance and the size of the company's high will bring a positive signal to investors that the company's value will increase. Keywords: Profitability, Good Corporate Governance, Company Size, and Company Value.

PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI Nurchamid, Muhammad; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.

ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA UNTUK MENGUKUR KINERJA KEUANGAN PADA PT.TIMAH (persero) Tbk (PENGAMATAN DI BEI PERIODE TAHUN 2009-2012) Prayogo, Tony Setyo; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Working capital is an important element for any company because without sufficient working capital, operational activities of a company can not be held. Along with the rapid growing of business recently, as well as the intensive increasing competition, obtaining an adequate working capital has become a major factor to be considered. The amount of working capital required by each company is not the same and can not be determined by any standard. Lack of working capital will continually hamper business activities and thus companies productivity will not run well, otherwise the excess of working capital will lead to unproductive funds which will cause in a loosing gain or profits. This study used an object of PT.Timah (Persero) Tbk. for year of 2009-2012 observed data. It was using analyzing technique of raising and using of working capital. It showed that in the year 2009-2010 the use of the net working capital had excess of Rp 769 323, In the year 2010-2011 had excess of Rp. 323.320. Otherwise, in 2001-2012 the company's net working capital showed deficit of Rp.192.870. From the results of this analysis, it can be concluded that the net working capital of the company was not effectively managed in the year of 2009 to 2012. The decreasing in net working capital was due to the inceasing of non-current assets purchased by long-term debt and ownerâ€™s equity. Decreasing in net working capital will lead to a shortage in the company's operating expenditure. We recommend that the company must protect against the crisis of working capital and it must pay all obligations in a timely manner in order to increase the net working capital. The company should avoid experiencing a shortage of working capital since the availability of working capital is a vital instrumental to assist any companies in financing all daily operational activities. In addition the company's goals can be achieved and good progress can be maintained by keeping an adequate and proper level of working capital.Keywords: Working Capital, Financial Performance

PENGARUH TIME PRESSURE, KOMPLEKSITAS TUGAS, DAN AUDIT BERKELANJUTAN TERHADAP INDEPENDENSI AUDITOR DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING (STUDY EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Habibah, Ulfa Nur; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to test empirically the Effects of Time Pressure, Task Complexity and Sustainable Audit Independence Against Auditor with the Audit Fee as Moderating Variable. Auditor independence has a very important role to the auditor when executing the audit assignment which is to preserve fairness, and no partiality to anyone. The population in this study is the auditor who works at KAP Surabaya consisting of 43 KAP. Sampling is used in a way Simple random sampling (simple random sample). Questionnaires were distributed to respondents as many as 80 and the number of questionnaires that can be analyzed as many as 55. The data analysis technique used in this study is a PLS (Partial Least Square) with SmartPLS application version 2.0 M3. The results of this study indicate that the time pressure significantly affect the independence of the auditor, the audit sustained significantly affect the independence of the auditor, fee audits significantly affect the independence of the auditor, Time pressure is moderated by a fee audit significantly affect the independence of the auditor, the audit sustained moderated by audit fees significantly affect the auditor's independence, while the complexity of the task does not significantly influence the independence of auditors and the complexity of the task to be moderated by the audit fee no significant effect on the independence of auditors. Keywords: time pressure, task complexity, continuous auditing, audit fees, auditor independence

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.

ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. KALBE FARMA Tbk DI BURSA EFEK INDONESIA Maharani H., Friska; Amiranto, Jianto B.
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe financial report is a very important tool to obtain information relating to the financial position and the results achieved by the company. So that the financial statements may mean for the parties concerned it is necessary to conduct the analysis of the relationship of financial statement items. Ratio analysis can be used to give a picture of the actual financial situation of the company and whether the company is doing a healthy business. Problems taken is how the company's financial performance at PT. Kalbe Farma Tbk in 2011-2014. This research uses descriptive method that uses quantitative data in the form of financial keuangan.Laporan reports obtained from the Indonesia Stock Exchange in Surabaya located at Jl. Manyar Pumpungan 30 Surabaya.Sedangkan an analytical tool used in this research is to use analysis ratios include the ratio of liquidity, solvency, activity and profitability. Results of the study analyzes the current ratio shows that PT. Kalbe Farma Tbk. able to pay off current debt with its current assets. Because every Rp.1 of current liabilities secured Rp 3.33 in current assets. Analysis of the quick ratio is able to meet its obligations due to any debt secured Rp 1 current liabilities secured Rp 2.18 in current assets. Research activity ratio, the ratio used no 4. First, the average age of the company's receivables exceeding the due payment agreement. While the average age of receivables generated approximately 2 months of payments. Inventory, supply turnaround occurs every 120 days in a year. Inventory turnover going pretty well. Fixed asset turnover calculation results PT. Kalbe Farm Tbk. capable of producing penjulan amounted to 4.40. Total asset turnover is high enough to generate sales for the year 2011-2014 in the amount of 1.40 of its assets. The solvency ratio, debt to equity ratio is increasing every year it can be concluded that the company is able to meet its obligations to the capital owned. Debt to asset ratio shows the ability of the asset whose value is higher than the value of the debt. Means the asset is able to meet the obligations of the company. Profitability ratios, results of calculation of the profit margin PT. Kalbe Farma Tbk in 2011 the value of the calculation of the resulting 14.1%, but in the year 2012 to 2014 has decreased. Results of calculation return on assets shows the assets owned by the company is able to generate a profit of 18% from 2011-2014. The calculation result shows the company's return on equity is high enough to generate profits from the capital of the company by 23% from 2011-2014. Keywords: Financial Statements, Financial Ratios, and Financial Performance

PENGARUH FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PEMERINTAH KOTA SURABAYA (STUDI KASUS PERIODE 2011-2017) Firdayanti, Febriana; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect

ANALISIS KONTRIBUSI PAJAK MOBIL TIPE LOW COST GREEN CAR (LCGC) TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI JAWA TIMUR TAHUN 2010-2014 Sari, Nurul Kurnia; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to determine the magnitude of the contribution of the Low Cost Green Car type car tax to the tax revenue of Motorized Vehicles. Data Sources This study was obtained from interview and observation data (primary) and the target data and the realization of the East Java (Secondary) motorized vehicle tax. quantitative approach and descriptive data analysis method. The results of the analysis show that the contribution of the Low Cost Green Car car tax to the motor vehicle tax is still relatively small. In the second year its production increased by 200%. wagon jeep. Percentage of the level of effectiveness of motor vehicle tax from year to year has increased but has decreased in 2014. Keywords: Effectiveness, Contribution, Low cost green car, Motor vehicle tax, Local original income

PERENCANAAN KEUANGAN KELUARGA MELALUI OPTIMALISASI KOMPOSISI INVESTASI PADA TABUNGAN, ASURANSI DAN REKSADANA BERDASAR PRIORITAS TUJUAN Puspharini, Lia Anitha; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Financial Planning is a profession that helps families to plan the family finances by identifying and analyzing the financial goals and problems as well as providing solutions so that the proper short, medium and long term goals can be achieved. This Financial planning is done to a client named Mr. Djoko Slamet Sunarto as the owner of PT. Mukti Sejahtera Mulia engaged in contracting services. The client has moderate aggressive risk profile, which means He wants a high investment result although it contains some risks and quite high volatality as well. The clientâ€™s assets currently contain current assets 11.89 percent, 57.39 percent of investment or fixed assets and the assets of the private usage of 30.72 percent. The Client's financial goals ia the availability of having an emergency fund, life and health insurance, the second child marriages funds and pension funds. Financial planning is done in several stages. The initial meeting was charging data and interviews. The analysis conducted in this study was qualitative and quantitative. While the methods of financial planning is done by identifying the client ; setting goals and getting the data; analysis and evaluation of the client's financial status; presenting the financial planning recommendations. Sources of funds used to meet the objectives were that the emergency funds will be taken from the assets, while the life and health insurance and child marriages funds will be taken from disposable income. Special to the pension fund, it will be taken both from of assets and disposable income. After analysis and discussion, it can be concluded that in order to achieve the clientâ€™s goals, It recommended that some financial products could be conformly used, namely : the Savings Mandiri, BNI-AM Dana Liquid, Danamas Dollar, Simas One, and HPAM Ultima EquityKeywords: Financial Planning, Savings, Insurance, Mutual Funds

Page 4 of 15 | Total Record : 143

2 3 4 5 6

Filter by Year

2016 2025

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

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

Abstract

Abstract

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

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