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
 5   6   7   8   9 
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. 
ANALISIS TINGKAT KEMANDIRIAN DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH PADA PEMERINTAH KOTA/KABUPATEN DI PROVINSI JAWA TIMUR TAHUN 2012 – 2016 Rossid, Andik Achmat; Hidayat, M. Taufik
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4273

Abstract

ABSTRACTThis study aims to determine the level of independence and effectiveness of local revenue in the City / Regency Government in East Java Province from 2012 to 2016. The sample of this study was 38 City / Regency Governments. This research data comes from the 2012-2016 budget realization report obtained from the Central Bureau of Statistics website. The analytical method used is the ratio of independence and effectiveness ratio of local revenue. The results show that: From the analysis of the Independence Ratio it can be said that it is very low, it is known that 33 Cities / Regencies are in a ratio between 0% -25% this happens because the Regional Government still depends on the Central Government. It is known that only the city of Surabaya is truly independent in implementing regional autonomy with a ratio of 180.84%. 4 Other cities / regencies are known to be low and moderate with a ratio between 25% -75%. Judging from the PAD Effectiveness Ratio, there are still many that are said to be quite effective, which means that the City / Regency have not been able to achieve the PAD target set, it is known that there are 19 Cities / Regencies. However, almost half of them have a very effective ratio, it is known that there are 16 cities / regencies showing that the government is able to achieve more than the target set. 3 Other cities / regencies are known to be ineffective and have not maximized the potential of the region. 
PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PERUSAHAAN KAROSERI KUDA TERBANG MALANG Mardianto, Totok
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5971

Abstract

The need for vehicles, especially cars in Indonesia, has increased from year to year. This is because Indonesia is a developing country and is actively building. The types of vehicles that are in great demand by the public are commercial vehicles which can also be used for personal purposes. The progress of the car body industry in Indonesia has been able to change the types of commercial vehicles into personal vehicles. With the increasing demand for commercial vehicles to become private vehicles. With the increasing demand for these vehicles resulted in the development of the car body industry in Indonesia. This situation resulted in the emergence of competition between the car body industry, the company must carry out calculations or analyzes of the opinions to be obtained and the costs used to obtain these revenues. In this case the placement of the cost of production plays a very important role . In the process of compiling the cost of production , it should be noted that each component must be calculated correctly and properly charged , so that the reliability of the accuracy of the cost of production as cost information is not misleading and can be accounted for . Therefore, it is necessary to calculate the cost of production as the basis for determining the selling price at the Malang Flying Horse Body
PENGARUH MEDIASI PROFITABILITAS TERHADAP HUBUNGAN LEVERAGE DAN PENGHINDARAN PAJAK: STUDI DI PERUSAHAAN REAL ESTATE & PROPERTI YANG TERDAFTAR DI BEI Erlianny, Vivin; Hutabarat, Francis M.
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4278

Abstract

ABSTRACTProfitability and Leverage are tax avoidance factors that aim to increase profits, the researcher wants to examine and analyze the effect of profitability, leverage on tax avoidance with profitability and leverage as independent variables and tax avoidance dependent variables using secondary data and samples in the form of financial statements of 28 companies. Real Estate and Property listed on the IDX 20172018. Samples were taken using probability sampling techniques and analyzed using purpose sampling techniques. In this study using SPSS and it was found that profitability and leverage affect tax avoidance.  
ANALISIS METODE BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN PT.GOLDEN TEKNIK SIDOARJO TAHUN 2013 - 2015 Aini, Putri Qurota; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4116

Abstract

ABSTRACTAssessment of the performance of the company is a company that is very important to evaluate and develop the performance. Therefore developed the concept for measuring the performance of a variety of perspectives, i.e. balanced scorecard. The purpose of this study is to measure the company's performance from the perspective of finance, customers, internal business processes, and learning and growth perspective.This research was conducted on the PT. Golden Teknik. This research was conducted using primary data from the financial statements of PT Golden Teknik, whereas data collection techniques used are literature. Results from the overall perspective of the four shows. On the financial perspective as measured by current ratio showed good results, while the debt ratio, the ratio of turnover total assets, return on assets and shows the results. On the perspective of the customer as measured by customer retention shows bad results too. In the internal business processes perspective shows good results. In the learning and growth perspective shows good results as measured by employee productivity and the level of employee training. (1). From the four perspectives of the financial perspective, i.e., to get a good result, not the perspective of a good customer, internal business process perspective is good learning and growth perspective and showed good results. The author's suggestions are therefore strongly advised to companies implementing the Balanced Scorecard performance measurement system as a company, so the company's performance is measured not only from financial performance alone, but must be measured also from non financial performance , such as performance management (2). Based on research results that PT Golden Teknik in order to continue improving innovation in developing its products, because innovation is very influential towards the survival of the company and the company's image. (3) For the next researcher is expected to examine other research on objects with a larger population numbers that will be used as the sample so that the research is more representative. (4). Companies should pay more attention to the perspective of the customer, the company shall undertake an effort to improve the company's assets to satisfy the debt by pay in (5). Management can maintain the performance of the company in order to continue to get better in the years ahead  
METODE ALTMAN Z-SCORE: ANALISIS LAPORAN KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN MAKAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2018-2020 Putri A, Meta; Maheswari, Made Rekma Adi; Octavia P, Dina
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5965

Abstract

The impact of the Covid-19 pandemic on food &beverages industry companies is the government's advice not to leave the house and prohibit eating in all restaurants greatly affects the Food &Beverages industry. The decline in profit growth was felt by food and beverage companies. The purpose of the study was to analyze and interpret the bankruptcy method with Altman's Z-score. The population in this study was 26 food and beverage sub-sector manufacturing companies and samples were taken purposively to 13 food and beverage sub- sector manufacturing companies listed on the Indonesia stock exchange in 2018-2020. The results in this study provide an explanation that Altman's Z-score analysis should continue to be reviewed because it becomes a benchmark for the financial condition of the company in every period so that it can be a good signal for investors if the company strives to maintain financial stability.
PERANAN AUDIT MANAJEMEN DALAM MENILAI EFEKTIVITAS DAN EFISIENSI PELAYANAN TERHADAP PASIEN DI DEPARTEMEN BEDAH RUMKITAL DR. RAMELAN SURABAYA Yunita, Ayu Puspa; Bayangkara, I.B.K.
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4274

Abstract

ABSTRACT,This study aims to determine,the role of, management audits in assessing the effectiveness and, efficiency of service to patients  in the surgical,  departement Rumkital Dr. Ramelan Surabaya. This research is  a  case  study  with qualitative, descriptive method, throught interview, observation and questionnaire. The effectiveness and, efficiency, of,services to patients is analyzed and,evaluated by comparing the, criteria, causes, effects and providing recommendations. Based on the result of, the research, it can be conclude that the activity    or service activity, in Departement of Surgery has been run  efficiently  but not  yet effective because the, waiting time of elective surgery  of spine  surgery  patient not yet in accordane with predefined, time standard.  

Page 7 of 15 | Total Record : 143

 5   6   7   8   9 

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