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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
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Yulianto, Yulianto; Tutuko, Bambang; Larasati, Meita
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.v5i2.4276

Abstract

ABSTRACTThis study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05. 
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Retno P, Dwi; R. Pandin, Maria Yovita
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.v5i1.4114

Abstract

ABSTRACTThis study has the aim of knowing the effect of dividend policy as measured by dividends per share and dividend payout ratio on stock prices. This research is quantitative descriptive. The total companies that will be studied are 3 companies which are determined through purposive sampling. In this study shows the results that dividend policy does not have a significant effect on the stock prices of textile and garment companies listed on the  Indonesia Stock Exchange (IDX). While simultaneously dividends per share and dividend payout ratio have no effect on stock prices. This shows that dividends do not provide signals or information to investors to invest in shares, because investors feel the same, whether they receive dividends at present or not, in the end investors will invest again and the rise and fall of the DPR will not affect investors whether will invest in the company or not. 
PENILAIAN KINERJA KOPERASI BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTRIAN KOPERASI DAN UKM REPUBLIK INDONESIA NOMOR 06/PER/DEP.6/IV/2016 “Studi Kasus pada KPRI Sebra” Putri, Dewi Melania; Bayangkara, IBK.
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.v6i2.5963

Abstract

The purpose of this study is to learn about the performance of the KPRI Sebra in 2018-2020 and its Development Bassed on Regulation of the Deputy for Supervision of the Ministry of Coorperative and UKM of the Republik of Indonesian Number 06/Per/Dep.6/IV/2016. This Research is a qualitative research is the KPRI Sebra and the object of the research are all aspects which include capital, quality of earning asset, management, efficiency, liquidity, independence and growth, cooperative identity and cooperative management in 2018-2020. The results showed that the performance of KPRI Sebra obtained a score of an average of 62,57 and received the tittle of cooperative under supervision, with details: a.) The Capital aspect gets an average score of 11 and is categorized as quite healthy. b.) The quality aspect of earning assets gets an average score of 11,75 and categorized under supervision. c.) Management aspect get an average score of 7,4 and categorized under supervision. d.) Efficiency aspect received an average score of 7 and was categorized under special supervision. e.) The liquidity aspect gets an average score of 3,75 and is categorized as under special supervision. f.) Aspect of independence and growth get the average score is 10 and is categorized as healthy. g.) Aspect of identity get the average score is 7,67 and is categorized as quite healthy. And the development of KPRI’S performance Sebra for three years (2018-2020) in a row obtained a total score of 59,3;63,05;65,55 so it can be said that the performance of KPRI Sebra from 2018-2020 has increased.
ANALISIS MODELING LEAN MANAGEMENT DALAM UPAYA MENINGKATKAN KINERJA OPERASIONAL RUMAH SAKITPEMERINTAH Pribadi, Fancholik Joko; Ratnawati, Tri
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.v5i1.4119

Abstract

ABSTRACTIntroduce readers to Six Sigma techniques (DMAIC) as one of the lean management modeling that is possible to be used to improve the quality of products/services, processes and value added services that are sustainable in government hospital entities. The research design is qualitative descriptive with data obtained based on document search, literature studies and studying internal business processes in government hospitals. The method of improvement in Six Sigma for existing processes is called DMAIC and consists of five phases (Anderson et al., 2006 ) which aims to show the main prerequisites, strengths and limitations in their application. Government hospitals are a very complex service industry. Success in implementing a lean management model that can improve operational performance depends on the vision and mission, strategic plan, goals of each organization, ability to map problems and goals to be achieved. Empirically lean management modeling by applying DMAIC must find the right way and combination of methodologies in the implementation process. DMAIC is a systematic, fact-based approach that provides a results-oriented project management framework. There are 12 activity areas which are sources of waste where each waste has its own characteristic problems. Lean management with the implementation of the DMAIC model is one solution for government hospitals in the era of the implementation of JKN as an effort to improve efficiency, improve service quality and increase added value for patients. This paper provides general information about the strengths of DMAIC as lean management modeling. Considering that DMAIC is a complex methodology and requires the ability to map deep problems and sharpness in analysis, DMAIC cannot be applied simultaneously to all problems comprehensively but needs to be done step by step and identification of problem areas that are planned and measured so that their implementation does not fail in the middle Street. This paper presents a concise presentation of the main characteristics, strengths and limitations of the methodology presented. This finding can be used as strong information for management decisions in implementing lean management modeling called DMAIC as an effort to improve operational performance, especially in government hospitals. the Six Sigma model called DMAIC is a more complex methodology and has many requirements for success and therefore requires more time and resources for proper implementation. The ability to map deep problems and sharpness in analysis is needed 
PERANAN INTELLECTUAL CAPITAL TERHADAP RANKING BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Anita; Yuniarsih, Nia
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.v6i2.5969

Abstract

The shift in bank functions from intermediary functions to fee-based income activities depends on the human resources of a bank, so the banking sector must change the way it runs its business towards a knowledge-based business. Knowledge based business emphasizes the strategic role of science (and the development of science encourages the birth of intellectual capital (IC). Banks with high intellectual capital are expected to have better performance and can improve bank financial performance and are an attraction to attract investors. This study aims to determine the role of intellectual capital on the ranking of banking companies listed on the Indonesia Stock Exchange for the period 2010-2016. This research data uses secondary data with a sample of banking companies listed on the Indonesia Stock Exchange for the period 2010 to 2016. The sample in this study used a purposive sampling method.The result of this study is that the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange from 2010 to 2016 is included in the category of commond performers with s VAIC™ core between 3.9962 and 2.5037.
ANALISIS PENERAPAN TARIF PERBANDINGAN PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH 46 TAHUN 2013 DAN UNDANG-UNDANG NO 36 TAHUN 2008 UD. BAROKAH TAHUN 2014 – 2017 DI GRESIK Venanda, Yohana Reienha Satyara; Antoni, Antoni
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.v5i2.4277

Abstract

ABSTRACTYohana Reienha, 15013061,  Analysis of Application of Comparison of Income Tax Rates Based on Government Regulation 46 of 2013 And Law No 36of 2008 in UD. Barokah of 2014-2017. This research is based on the Government's program in collaboration with DJP that involve UMKM  in Indonesia. This study aims to help each another UMKM in completing its tax administration obligations, especially at UD. Barokah Gresik. To find out the Income Tax calculation using PP 46 of 2013 and Law 36 of 2008 and calculate the more profitable company UD. This Barokah. This type of research is descriptive comparative. Data collection techniques carried out in this study were interviews, documentation and observation. The object in this study is accounting in UD. Barokah. The data analysis technique used is analyzing gross circulation and income statements for 2014-2017, calculating and analyzing the reporting of the payable income tax. The results of this study indicate that the results of the comparison of large PPh payable UD. Barokah Gresik in 2014-2017 if using PP 46 of 2013, the result is a tax payable is smaller than using the rules of Law 36 of 2008. Due to PPh rates owed PP 46 of 2013 is directly charged to the monthly turnover of taxpayers, then every month they pay the tax payable not too big. 
PENGARUH UKURAN PERUSAHAAN, REPUTASI UNDERWRITER, RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) PADA PASAR PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2016 Lestari, Yunifa Sri; Trihastuti, Adiati
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.v5i1.4115

Abstract

ABSTRACTThe primary market is a means for companies to make an initial public offering or what is commonly known as an Initial Public Offering (IPO). There is a phenomenon in conducting an initial public offering, namely underpricing. Underpricing is a phenomenon where the initial offering price of shares is lower than the closing price of the shares on the first day on the secondary market. The purpose of this study was to determine the factors that influence the level of underpricing. The independent variables studied were company size, underwriter reputation, return on assets (ROA), return on equity (ROE) and financial leverage. The population in this study were all companies that did IPO on the Indonesia Stock Exchange in 2012-2016. The sampling technique used purposive sampling technique, namely the selection of samples with predetermined criteria, so that the samples found were 50 companies. The method of analysis in this study uses multiple linear regression. The results showed that only company size has a significant effect on underpricing, whereas, underwriter's reputation, return on assets (ROA), return on equity (ROE), and financial leverage have no significant effect on underpricing.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN INVESTASI Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia periode 2015-2019. Hasanah, Wardatul; Sutjahyani, Dewi
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.v6i2.5964

Abstract

This research aims to explore the impact of profitability, leverage, and dividend policy on investment decisions. This research was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The number of samples used in this study is as many as 6 companies with purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study show that profitability variables have no effect on investment decisions, leverage variables positively affect investment decisions, and dividend policy variables have no effect on investment decisions
DIGITAL LIFE TEMPTATION
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i01.6549

Abstract

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.
DAMPAK PANDEMI COVID-19 TERHADAP PASAR MODAL INDONESIA (EVENT STUDY PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA)
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 01 (2022): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i01.6550

Abstract

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.

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