Pub Date : 2021-12-20DOI: 10.30996/jea17.v6i2.5966
Dendy Setyawan
This study was conducted to examine the effect of Liquidity and Leverage on Profitability and Firm Value of Companies listed at IDXTECHNO for the 2017-2019 period. Secondary data is obtained from the company's financial statements uploaded on the IDX's official website and the company's official website. The data used were selected based on the similarity of the available annual report data. The analysis method uses quantitative analysis methods using the SmartPLS 3.0 program. The results showed that the Liquidity and Leverage variables did not have an effect on the Profitability variable, but the Liquidity variable had a significant influence on the Firm Value variable, while the Leverage variable had no effect on the Firm Value variable. While the Profitability variable has a significant influence on the Firm Value variable.
{"title":"PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN-PERUSAHAAN IDXTECHNO PERIODE 2017-2019","authors":"Dendy Setyawan","doi":"10.30996/jea17.v6i2.5966","DOIUrl":"https://doi.org/10.30996/jea17.v6i2.5966","url":null,"abstract":"This study was conducted to examine the effect of Liquidity and Leverage on Profitability and Firm Value of Companies listed at IDXTECHNO for the 2017-2019 period. Secondary data is obtained from the company's financial statements uploaded on the IDX's official website and the company's official website. The data used were selected based on the similarity of the available annual report data. The analysis method uses quantitative analysis methods using the SmartPLS 3.0 program. The results showed that the Liquidity and Leverage variables did not have an effect on the Profitability variable, but the Liquidity variable had a significant influence on the Firm Value variable, while the Leverage variable had no effect on the Firm Value variable. While the Profitability variable has a significant influence on the Firm Value variable.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114665141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-29DOI: 10.30996/jea17.v7i01.6556
Rodhiyah Rodhiyah, M. Nugroho
The purpose of this study is to analyze the effect of NOM and BOPO on the profitability of Islamic banks in Indonesia and at the same time analyze the impact of covid-19 as a moderating variable. The analysis tool to fulfill the goodness of fit model uses the classical assumption test including the normality test; multicollinearity test; heteroscedasticity test; autocorrelation test; and linearity test. Path analysis to test direct and indirect relationships, moderating regression analysis (MRA), and hypothesis testing. The population and sample in this study were 13 Islamic banking companies listed on the Indonesia Stock Exchange. The results of the study are that the NOM and BOPO variables affect ROA at Islamic Commercial Banks in Indonesia in 2018-2020 which means that Islamic banks are able to obtain net operations so that the average ability of productive assets to generate profits is known. The Covid'19 pandemic variable as a moderating variable strengthens the influence of NOM and BOPO on ROA
{"title":"ANALISIS NOM DAN BOPO TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA DI ERA PANDEMI COVID 19","authors":"Rodhiyah Rodhiyah, M. Nugroho","doi":"10.30996/jea17.v7i01.6556","DOIUrl":"https://doi.org/10.30996/jea17.v7i01.6556","url":null,"abstract":"The purpose of this study is to analyze the effect of NOM and BOPO on the profitability of Islamic banks in Indonesia and at the same time analyze the impact of covid-19 as a moderating variable. The analysis tool to fulfill the goodness of fit model uses the classical assumption test including the normality test; multicollinearity test; heteroscedasticity test; autocorrelation test; and linearity test. Path analysis to test direct and indirect relationships, moderating regression analysis (MRA), and hypothesis testing. The population and sample in this study were 13 Islamic banking companies listed on the Indonesia Stock Exchange. The results of the study are that the NOM and BOPO variables affect ROA at Islamic Commercial Banks in Indonesia in 2018-2020 which means that Islamic banks are able to obtain net operations so that the average ability of productive assets to generate profits is known. The Covid'19 pandemic variable as a moderating variable strengthens the influence of NOM and BOPO on ROA","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115688780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5227
Yuventius Sugiarno
Innovation is a case that must be done by business organizations, including the cyber media industry, to improve organizational performance. The increasing intensity of business competition encourages business organizations to carry out sustainable innovation strategies. There are four dimensions of innovation according to the Oslo Manual (OECD, 2005), namely product innovation, innovation process, marketing innovation and organizational innovation. This research is to build an innovation strategy model on the performance of the cyber media industry in East Java by using a product innovation and an innovation process approaches. The method used in this research is qualitative. The sampling technique used was purposive sampling, namely the technique of taking data sources with the consideration that getting an in-depth description of the innovation strategy in the media industry in East Java. The data research technique used in this study was semi-structured interviews (semi-structured interviews) with three informants who had been selected by the researcher. The informants are the leaders of three cyber media industry organizations in East Java. The results showed that the three media carried out an innovation strategy. Product innovation is carried out by adding or developing rubrics on the website of the cyber media subject to this. Meanwhile, the process innovation is carried out by improving services such as interactive communication with 24-hour online readers. In addition, a mix of product innovation and innovation process was carried out by adding services in the form of news broadcasts on the YouTube channel.
{"title":"MEMBANGUN MODEL STRATEGI INOVASI PADA KINERJA INDUSTRI MEDIA SIBER DI JAWA TIMUR","authors":"Yuventius Sugiarno","doi":"10.30996/JEA17.V6I1.5227","DOIUrl":"https://doi.org/10.30996/JEA17.V6I1.5227","url":null,"abstract":"Innovation is a case that must be done by business organizations, including the cyber media industry, to improve organizational performance. The increasing intensity of business competition encourages business organizations to carry out sustainable innovation strategies. There are four dimensions of innovation according to the Oslo Manual (OECD, 2005), namely product innovation, innovation process, marketing innovation and organizational innovation. This research is to build an innovation strategy model on the performance of the cyber media industry in East Java by using a product innovation and an innovation process approaches. The method used in this research is qualitative. The sampling technique used was purposive sampling, namely the technique of taking data sources with the consideration that getting an in-depth description of the innovation strategy in the media industry in East Java. The data research technique used in this study was semi-structured interviews (semi-structured interviews) with three informants who had been selected by the researcher. The informants are the leaders of three cyber media industry organizations in East Java. The results showed that the three media carried out an innovation strategy. Product innovation is carried out by adding or developing rubrics on the website of the cyber media subject to this. Meanwhile, the process innovation is carried out by improving services such as interactive communication with 24-hour online readers. In addition, a mix of product innovation and innovation process was carried out by adding services in the form of news broadcasts on the YouTube channel. ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124382038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5224
N. Yuniarsih, Anita Permatasari
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.
{"title":"PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI","authors":"N. Yuniarsih, Anita Permatasari","doi":"10.30996/JEA17.V6I1.5224","DOIUrl":"https://doi.org/10.30996/JEA17.V6I1.5224","url":null,"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.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126821437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5225
Sri Bulkia
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.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ACTIVITY BASED COSTING","authors":"Sri Bulkia","doi":"10.30996/JEA17.V6I1.5225","DOIUrl":"https://doi.org/10.30996/JEA17.V6I1.5225","url":null,"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. ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114596776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5219
Ani Nuryani, Ontot Marwanto, Trisia Ratnawati
ABSTRACTThis study aims to test and analyze the Indonesian Jakarta Islamic Index's Islamic stock price which is influenced by 4 macroeconomic fundamentals (inflation, exchange rate $ / IDR, interest rates, stock trading volume) and shares of Indonesia's 5 largest trading partners (Shanghai Composite Index China shares, stocks Japanese Nikkei 225 Index, Singapore Straits Time Index shares, United States Dow Jones Industrial Average shares, India S&P BSE Sensex shares) before and during covid-19. The population in this study were Indonesian Islamic stocks listed on the IDX with the period March 2019 to September 2020. The sampling technique used a purposive sampling method and obtained one sample of the Jakarta Islamic Index (JII) stock index. The analytical method used is multiple linear regression analysis with SPSS application tools. Based on testing using the Simultaneous Model Test (Test F), it is known that the independent variables together (simultaneously) have a significant effect on the Sharia Indonesia Jakarta Islamic Index stock price before and during the Covid-19 period. While the results of the Hypothesis Test (t test) show that, the exchange rate of $ / Rp., China's Shanghai Composite Index (SCI) and the United States Dow Jones Industrial Average (DJIA) Stock Index have a significant effect on Islamic stocks in Indonesia Jakarta Islamic Index during covid-19. .
{"title":"ANALISIS HARGA SAHAM SYARIAH INDONESIA JAKARTA ISLAMIC INDEX MASA SEBELUM DAN SAAT COVID 19","authors":"Ani Nuryani, Ontot Marwanto, Trisia Ratnawati","doi":"10.30996/JEA17.V6I1.5219","DOIUrl":"https://doi.org/10.30996/JEA17.V6I1.5219","url":null,"abstract":"ABSTRACTThis study aims to test and analyze the Indonesian Jakarta Islamic Index's Islamic stock price which is influenced by 4 macroeconomic fundamentals (inflation, exchange rate $ / IDR, interest rates, stock trading volume) and shares of Indonesia's 5 largest trading partners (Shanghai Composite Index China shares, stocks Japanese Nikkei 225 Index, Singapore Straits Time Index shares, United States Dow Jones Industrial Average shares, India S&P BSE Sensex shares) before and during covid-19. The population in this study were Indonesian Islamic stocks listed on the IDX with the period March 2019 to September 2020. The sampling technique used a purposive sampling method and obtained one sample of the Jakarta Islamic Index (JII) stock index. The analytical method used is multiple linear regression analysis with SPSS application tools. Based on testing using the Simultaneous Model Test (Test F), it is known that the independent variables together (simultaneously) have a significant effect on the Sharia Indonesia Jakarta Islamic Index stock price before and during the Covid-19 period. While the results of the Hypothesis Test (t test) show that, the exchange rate of $ / Rp., China's Shanghai Composite Index (SCI) and the United States Dow Jones Industrial Average (DJIA) Stock Index have a significant effect on Islamic stocks in Indonesia Jakarta Islamic Index during covid-19. . ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130853402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/jea17.v6i1.5226
Dewi Ariefahnoor
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
高等院校作为改善教育领域人力资源的先锋之一，是一个不争的事实。高等教育作为一个非常复杂的机构，需要一些基准作为评估其管理成功与否的参考。可以使用的主要基准之一是信息系统的存在性。高等教育管理信息系统在高等教育数据收集领域，一个管理良好的信息系统将能够很好地控制学校的管理。管理信息系统，通常简称为MIS，是在组织内应用信息系统，提供各级管理所需的信息。管理信息系统(MIS)可以定义为负责收集和管理数据，为各级计划和控制活动提供有用信息的交互信息系统的集合。对于管理信息系统的一些支持者来说，信息技术(IT)作为信息系统(SI)的一部分的角色已经发生了巨大的变化。目前，IT不仅被定位为组织活动的工具，而且已经成为实现目标的组织战略。高等教育机构是一个学术组织，它使用信息技术来塑造其中的各种业务流程。这种组织形式有其独特的特征，因此所需要的信息系统的形式也必须有其自身的特征。加里曼丹伊斯兰大学(Muhammad Arsyad Al Banjari)是南加里曼丹最古老、规模最大的私立大学，由UNISKA基金会根据Bachtiar于1981年7月7日签署的第6号公证书成立。目前，UNISKA MAB有9,9个学院，20个本科学习项目和4个PACASARJANA项目或硕士学习项目。在本研究中，展示了研究程序，以获得当前高等教育管理信息系统以及在这种协同的高等教育数据收集活动中出现的问题。根据Sekaran(2000)的研究有三种类型，即:1)探索性研究，即旨在寻求明确问题的研究;2)描述性研究，旨在找到一个对象的描述的研究;3)验证性研究(解释性研究)，旨在回答问题表述的研究。本研究是一项描述性-定性研究(description - caulative research)，因为它想要了解并同时描述联合国驻联合国维和部队开展的数据收集机制的客观条件以及在数据收集协作中出现的问题。所使用的方法是定性方法。定性研究从现象学范式开始，现象学范式的客观性建立在特定个人或社会群体所生活的特定情境的表述之上，并且与研究目标相关。为了改进高等教育管理信息系统并赋予其权力，采用了一种定性方法来概述联黎支助团管理信息系统所面临的问题。得出以下结论:1。并不是所有的讲师都理解和使用SIPEG，因此它成为Uniska人力资源数据收集的质量和数量的障碍，许多讲师并不只把Jafung当作教学人员来照顾，2。讲师使用Manual和Sipeg Uniska MAB数据;Uniska人力资源管理信息系统已经存在，但它还不是最优的，因为要最大限度地提高对良好it设备和校园带宽的需求，好的东西需要大量的资金。
{"title":"SISTEM INFORMASI SUMBER DAYA MANUSIA UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARI (WEBSITE: https://sipeg.uniska-bjm.ac.id)","authors":"Dewi Ariefahnoor","doi":"10.30996/jea17.v6i1.5226","DOIUrl":"https://doi.org/10.30996/jea17.v6i1.5226","url":null,"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","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131714968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5220
Edyta Dwi Setyowati, P. Wulandari, Arnaldo Yantino, Maulidah Narastri
This article aimed to present the implementation of the local government accounting system and the performance accountability of government agencies. This article specifically discussed the implementation of the Surabaya city government. The method used literature review, so the authors review or review precious studies through literature sources in the form of international and national journals. The results showed that the local government accounting system with performance accountability in Surabaya city government agencies had an effect on financial reports.
{"title":"SISTEM AKUNTANSI PEMERINTAH DAERAH DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH SURABAYA : SEBUAH TINJAUAN TEORITIS","authors":"Edyta Dwi Setyowati, P. Wulandari, Arnaldo Yantino, Maulidah Narastri","doi":"10.30996/JEA17.V6I1.5220","DOIUrl":"https://doi.org/10.30996/JEA17.V6I1.5220","url":null,"abstract":"This article aimed to present the implementation of the local government accounting system and the performance accountability of government agencies. This article specifically discussed the implementation of the Surabaya city government. The method used literature review, so the authors review or review precious studies through literature sources in the form of international and national journals. The results showed that the local government accounting system with performance accountability in Surabaya city government agencies had an effect on financial reports. ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123366445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-28DOI: 10.30996/JEA17.V6I1.5228
S. Hartanto
The purpose of this research plan is analyzing the different types of uncertainties and complexity in the supply chain and provide suggestion on strategies to deliver superior operational performance (OP) in disruption and dynamic situation using symmetrical and asymmetrical modeling approaches. Symmetrical modeling is applied via PLS-SEM in order to assess the theoretical relationships among the latent variables, while asymmetrical modeling is applied via fuzzy set qualitative comparative analysis (fsQCA) to emphasize their combinatory causal relation. This research contributes by providing an illustration of a PLS-SEM and fsQCA based estimation for the rapidly emerging field of sustainable supply chain management. This study assumes to provide empirical support for resource dependence theory (RDT) in explaining the relation between SCU and SCS as well as SCO and SCC which leads to sustainable OP. From a methodological standpoint, this study also illustrates predictive validation testing of models using holdout samples and testing for causal asymmetry.
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Pub Date : 2020-10-28DOI: 10.30996/jea17.v5i2.4280
Binti Ro’isatul Bariyah, Hwihanus Hwihanus
ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price
{"title":"PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)","authors":"Binti Ro’isatul Bariyah, Hwihanus Hwihanus","doi":"10.30996/jea17.v5i2.4280","DOIUrl":"https://doi.org/10.30996/jea17.v5i2.4280","url":null,"abstract":"ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122265877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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