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INDONESIA
Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
Arjuna Subject : -
Articles 220 Documents
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PERBAIKAN TATA LETAK PENYIMPANAN SPARE PART MESIN PRODUKSI DENGAN METODE CLASS BASED STORAGE PADA GUDANG PT. ULTRA PRIMA PLAST Sri Mukti Wirawati; Sri Ndaru Arthawati; Opandi Opandi
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.449 KB) | DOI: 10.35448/jte.v12i2.4463

Abstract

In carrying out the production process the company does not only rely on human power, but also the need for equipment and machinery. To meet the overwhelming consumer demand, PT. Ultra Prima Plast company engaged in flexible packaging always maintain and care for the machines used in the production process, one of which is by storing spare parts for production machines, performance of spare part storage systems in warehouse with uncluttered conditions, spare parts exceed the capacity of cabinets and irregular in spare part storage not based on the characteristics of the use of the spare part itself and the list of spare part systems, causing problems when going to repair the machine, because technicians have difficulty finding the items to be used. Therefore it is necessary to repair the spare part storage layout by using the Class Based Storange method (storage based on class / group) which can make it easier for technicians to find the spere parts that will be used. The data used for analysis are warehouse spare part data, spare part characteristic data and arrival data and use of spare parts as primary data. The results obtained from the analysis of space requirements (space) width of the spare part is 21,995 meters, the amount of available wide space is 27.2 meters, so the space effectiveness can be as much as 5,205 meters andthe final result is spare parts grouped by type and use as well as acceleration of discovery
APAKAH MANAJEMEN LINGKUNGAN PERLU DIIMPLEMENTASIKAN DALAM MENCIPTAKAN KINERJA LINGKUNGAN YANG BAIK DAN KINERJA KEUANGAN YANG OPTIMAL? Vinky Liestoya Putri; Ina Indriana
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.964 KB) | DOI: 10.35448/jte.v12i2.4457

Abstract

The purpose of this study was to determine the effect of environmental management on environmental performance and the effect of environmental performance on financial performance. The study uses panel data, the data used in this study are cross section data and time series data. The company that is used as the unit of analysis in this study is companies that are listed on the Indonesia Stock Exchange (IDX) in 2011-2014. Based on the sampling technique used purposive sampling method, obtained a sample of 96 out of a total of 24 listed companies. While the data analysis technique used in this study is ordinal logistic regression analysis and simple linear regression analysis with the OLS method. Based on the results of testing the hypothesis it can be concluded that environmental management has a significant positive effect on environmental performance, and the same conclusion also applies to testing the effect of environmental performance on the company's financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JUMLAH PENDUDUK MISKIN DI KABUPATEN DAN KOTA PROVINSI BANTEN Rizka Annisa; Hady Sutjipto
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.064 KB) | DOI: 10.35448/jte.v12i2.4464

Abstract

Poverty has become a problem that always happens in the district Banten Province. In the last 6 years, in 2010 to 2015 the population of the poor in this province decline and a significants increase of large. In year 2015 the number of poor in the province of Banten experienced a significant increase of large, although in 2014 had improved. In reducing the number of poor people cannot be separated from issues such as the number of unemployment, GDRPper capita and the level of education that is a very influential. This research aims to understand how big variable influence te number of unemployment, per capita gross, and the level of education on the number of poor people in the districts province of Banten year 2010-2015 who later expected to be material considerations in determining a poverty reduction policies in the districts Banten Province. The data used is taken from secondary data from the statistic Banten. This study using methods panel data with  a fem model.The result of research showed that the variable the number of unemployment, and gdp per capita had a positive impact significant, a variable level of education have a negative influence significant impact on the number of poor people in the district Banten years of 2010 to 2015.
STUDI EMPIRIS AUDITOR SATUAN PENGAWASAN INTERNAL PERGURUAN TINGGI NEGERI DI SERANG: PENGARUH PENGALAMAN KERJA, KOMPETENSI AUDITOR INTERNAL, INDEPENDENSI TERHADAP DUE PROFESSIONAL CARE DAN IMPLIKASINYA DALAM KUALITAS AUDIT INTERNAL Kurniasih Dwi Astuti; Fara Fitriyani
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.179 KB) | DOI: 10.35448/jte.v12i2.4458

Abstract

The purpose of this study is to determine the effect of work experience, internal auditor competence, independence with due professional care and its implications in the quality of internal audit at Internal Auditors State University in Serang. The Analysis of the study was conducted using SEM with smartPLS software (Partial Least Square). The results of this study indicate that (1) the internal auditor's competence variable has a significant positive effect on the due professional care, (2) the independence variable has a significant positive effect on the due professional care, (3) the professional variables have a significant positive effect on the quality of internal audit , (4) the internal auditor's competence variable has a significant positive effect on the quality of internal audit, (5) the variable of independence has a significant positive effect on the quality of internal audit, and (6) the variable of work experience has a significant positive effect on the quality of internal audit.
ANTESEDEN DAN KONSEKUENSI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) Purnama Siddi; Fithri Setya Marwati; Yuli Chomsatu Samrotun
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.648 KB) | DOI: 10.35448/jte.v14i1.5409

Abstract

Pelakasanaan CSR dalam konteks islam, terlihat dalam Islamic Social Reporting atau ISR.Akan tetapi pelaporan Islamic Social Reporting (ISR) dalam praktek dan pengungkapannya masih bersifat voluntary.Hal inidisebabkan tidak adanya standart baku secara syariah yang mengatur tentang pelaporan CSR syariah.  Standar tentang pengungkapan CSR syariah yang dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) tidak dapat dijadikan sebagai standar pengungkapan CSR karena tidak menyebutkankan keseluruhan item-item terkait CSR yang harus diungkapkan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi (Anteseden)  dan Faktor-faktor yang dipengaruhi (Konsekuensi) pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI)tahun 2014-2016. Faktor-faktor yang mempengaruhi (anteseden) digunakan dalam penelitian ini, antara lain: ukuran perusahaan, profitabilitas, dan kinerja lingkungan.. Sedangkan variabelyang dipengaruhi ISR(konsekuensi)adalah kinerja keuangan.Populasi penelitian ini adalah perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun2014-2016, dengan tekhnik pengambilan sampel mengggunakan purposive sampling.  Alat analisis menggunakan regresi linear berganda, yang sebelumnya akan dilakukan uji asumsi klasik yang meliputi: uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi.  Hasil penelitian menunjukan bahwa Ukuran perusahaan berpengaruh terhadap Pengungkapan ISR dan Pengungkapan ISR berpengaruh terhadap nilai perusahaan. Sedangkan Profitabilitas berpengaruh langsung terhadap nilai perusahaan. Hal ini menunjukkan bahwa variabel antecedent pengungkapan ISR hanya ukuran perusahaan dan variabel konsekuensinya adalah Nilai perusahaan.
ANALISIS PERHITUNGAN DAN PENETAPAN PAJAK PENGHASILAN ATAS WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU SERTA PELAPORANNYA PADA PT. ARTAMAS PRIMA NUSANTARA Faisal Amri
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.098 KB) | DOI: 10.35448/jte.v14i1.5416

Abstract

Income tax is the tax imposed on the subject of tax on income received or obtained in the tax year. This study aims to determine whether the calculation and determination of income tax of PT. Artamas Prima Nusantara and its reporting are in accordance with applicable tax regulations. The data analysis method used is a qualitative method with a descriptive approach that describes, describes a situation or data and describes and applies a situation in such a way that conclusions can be drawn to answer existing problems. The results of the calculation, determination, deposit and income tax reporting of PT. Artamas Prima Nusantara in the first semester of 2018 in accordance with PP No. 46 of 2013 while in the second semester the results of calculation, stipulation, deposit, and income tax reporting of PT. Artamas Prima Nusantara in accordance with PP No. 23 of 2018 in which the income tax is imposed in a final and deposited every month and the report is set at the Annual Taxpayer Income Tax Return.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014 – 2017) Nunung Harnanto; Anita Wijayanti; Endang Masitoh
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.099 KB) | DOI: 10.35448/jte.v14i1.5428

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit,financial distressdan ukuran KAP terhadap audit switchingperusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel perusahaan ini adalah perusahaan perbankan yang melaporkan laporan keuangan secara berturut – turut periode 2014 – 2017. Jenis data yang digunakan adalah data sekunder. Data analisis ini menggunakan SPSS 23.0. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga mendapatkan 39 perusahaan perbankan yang terdaftar di BEI periode 2014 – 2017 yang dijadikan sampel. Data yang terkumpul di analisis menggunakan uji regresi logistik. Penelitian ini mengggunakan regresi logistik. Hasil dari uji regresi logistik penelitian ini menunjukan opini audit tidak berpengaruh terhadap auditor switching, financial distresstidak berpengaruh terhadap auditor switching, dan ukuran KAPberpengaruh terhadap audit switching
EVALUASI AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN BANGKA DAN KABUPATEN BELITUNG: SUATU KAJIAN KOMPREHENSIF Anggraeni Yunita; Christianingrum Christianingrum
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.474 KB) | DOI: 10.35448/jte.v14i1.5411

Abstract

Berdasarkan UU No. 6 Tahun 2014 tentang Desa, tujuan pemerintah membentuk Dana Desa adalah karena pemerintah ingin meningkatkan kesejahteraan masyarakat desa; meningkatkan kualitas hidup masyarakat desa; menanggulangi kemiskinan; serta mewujudkan pertumbuhan ekonomi dengan lebih memeratakan pendapatan. Terkait dengan pengelolaan dana desa tersebut, Komisi Pemberantasan Korupsi (KPK), berdasarkan hasil kajian yang dilakukan lembaga itu pada tahun 2014, menemukan 14 potensi permasalahan pengelolaan dana desa baik terkait Alokasi Dana Desa (ADD) maupun Dana Desa yang dibagi dalam 4 (empat) aspek, yaitu aspek regulasi dan kelembagaan, aspek tata laksana, aspek pengawasan dan aspek sumber daya manusia.Tujuan penelitian ini adalah untuk mengevaluasi apakah pengelolaan dana desa telah akuntabel dan efektif dipandang dari aspek regulasi dan kelembagaan, tata laksana pengelolaan dana, pengawasan dan sumber daya manusia yang akan dikaji dengan menggunakan pendekatan kualitatif.Kesimpulan yang diperoleh dari hasil penelitian pendahuluan, pengelolaan dana desa pada tahun 2015 masih belum optimal, namun untuk tahun 2016 pengelolaan dana desa telah dilakukan dengan baik karena kelemahan pada tahun 2015 menjadi masukan bagi pemerintah pusat, kabupaten dan pemerintah desa untuk mengelola dana desa menjadi lebih baik lagi
THE IMPLEMENTATION OF WOMEN’S SAVING AND LOAN OF PNPM MPD IN MLATI DISTRICT - SLEMAN VIEWED FROM THE PERSPECTIVE OF ISLAMIC ECONOMICS” Sinta Ayu Purnamasari; Achmad Fachrudin; Anton Wijaya
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.226 KB) | DOI: 10.35448/jte.v14i1.5417

Abstract

Conducted in Mlati District-Sleman, Yogyakrta, this study aims to investigate the implementation of women's credit program (SPP) PNPM MPD in the area to determine the level of contribution of such program in community empowerment program, and to review the implementation from the perspective of Islamic economic. This study is categorized as a qualitative research, with primary and secondary data sources. The informant chosen was chairman of the UPK (Activity Management Unit) of SPP PNPM MPD in Mlati districts and 6 people from each SPP group leaders. The data collection techniques used were observation, interview, documentation, and literature. Meanwhile, the data analysis methods used were data reduction, data display, and conclusion or verification.From here, then Islamic economic offers qardhulhasanthat is combined with sodaqoh by considering the prohibition of riba(usury) and uncombined two contract within a contract, and an unspecified charity nominal amount. Based on the findings, this study suggests 1) the administrator of PNPM MPd to restore the original purpose of the program (holding the funds for the poor communities) and providing economic values of Islam that is acceptable to all religion. Next, 2) the verification team should verify the existing team as a team that prioritize the poor. 3) for government, they should position themselves equally as leader and servant for the community. The last, 4) for scholars and preachers, they should realize that they have a responsibility to provide Islamic Economic education for the community.
PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING Dabella Yunia; Muhammad Nawawi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.373 KB) | DOI: 10.35448/jte.v14i1.5413

Abstract

Tujuan penelitian ini adalah memberikan bukti bahwa factor-faktor fraud triangledapat mempengaruhi terjadinya fraudulent financial reporting. Fraudulent financial reportingdiukur dengan menggunakan discretionary accrual. Pengujian faktor-faktor fraud trianglediukur dengan persentase perubahan total aset, efektivitas pengawasan, dan transaksi pihak istimewa. Penelitian ini diuji dengan menggunakan uji regresi liner berganda. Hasil pengujian menunjukkan bahwa total aset tidak berpenaruh terhadap fraudulent financial reporting.Efektivitas pengawasan dan transaksi pihak istimewa berpengaruh terhadap fraudulent financial reporting

Page 7 of 22 | Total Record : 220

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