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Results in Journal JEA17: Jurnal Ekonomi Akuntansi: 64

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Ayu Puspa Yunita, I.B.K. Bayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 13-18; https://doi.org/10.30996/jea17.v5i2.4274

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.
Andik Achmat RossiD, M. Taufik Hidayat
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 1-12; https://doi.org/10.30996/jea17.v5i2.4273

Abstract:
This 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.
Muhammad Yasin
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 61-76; https://doi.org/10.30996/jea17.v5i2.4279

Abstract:
The aim offthis research is to findeempirical evidence about (1) the influence of profitability to CSR disclosure, (2) the influence of leverage to CSR disclosure, (3) the influence of earning management to CSR disclosure, and (4) the influence offmedia exposure to CSR disclosure. The populations of this research are companies manufacturing sector consumption goods industry which is listed on the Indonesian Stock Exchange (IDX) in the period of year 2014-2016. The research samples are 20 companies with 60 observations. In this study, the variables used are profitability measured by Return On Asset (ROA), leverage measured using Total Debt To Total Assets (TDA), earning management measured using Discretionary Accrual (DA), and media exposure measured by dummy variable. The analysis method usediis multiple linear regression analysis with the instrument SPSS (Statistical Product and Service Solution). The result oftthis research indicates that profitability does not have significant positive effect on CSR, leverage does not have significant positive effect on CSR, earning management does not have significant positive effect on CSR, and media exposure has a significant positive effect on CSR. It has been found from the determination coefficient (R2) that the R square value is 0,478 or 47,8%, which means the ability of profitability, leverage, earning management and media exposure in explaining CSR disclosure variable as the dependent variable is still weak because it has R < 0,5.
Yulianto Yulianto, Bambang Tutuko, Meita Larasati
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 29-40; https://doi.org/10.30996/jea17.v5i2.4276

Abstract:
This 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
Vivin Erlianny, Francis M. Hutabarat
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 49-60; https://doi.org/10.30996/jea17.v5i2.4278

Abstract:
Profitability 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.
Yohana Reienha Satyara Venanda, Antoni Antoni
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 41-48; https://doi.org/10.30996/jea17.v5i2.4277

Abstract:
Yohana 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.
Nadya Shafira Ramadhani, Ahmad Subaki, Ahmad Sonjaya
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 19-28; https://doi.org/10.30996/jea17.v5i2.4275

Abstract:
This study aims to determine how the influence of ownership structure, profitability, dividend policy, debt policy and investment policy on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. In this research, the method of explanation is used. The variables in this study are managerial ownership structure (X1), profitability (X2), dividend policy (X3), debt policy (X4), investment policy (X5) and firm value (Y). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling. The results of this study indicate that partially managerial ownership has no effect on firm value. Profitability variable partially affects firm value. Dividend policy variable partially has no effect on firm value. The debt policy variable partially affects firm value. The investment policy variable partially affects firm value.
Binti Ro’Isatul Bariyah, Hwihanus Hwihanus
JEA17: Jurnal Ekonomi Akuntansi, Volume 5, pp 77-88; https://doi.org/10.30996/jea17.v5i2.4280

Abstract:
This 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
Retno Sryiyanti, Jianto Jianto
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3289

Abstract:
This study is a study that aims to find out: Effect of Auditor Professionalism on Audit Quality, Effect of Auditor Work Experience on Audit Quality, Effect of Auditor Independence on Audit Quality, and Effect of Professionalism, Work Experience and Auditor Independence on Audit Quality. The population of this research is all auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sample used in this study were 50 respondents. The method of collecting data using the questionnaire method. The validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach alpha. Classic assumption tests include normality test, multicollinearity test, heteroscedasticity test and Autocorrelation test. Hypothesis testing in this study uses simple regression analysis, and multiple regression analysis. The results of this study indicate that: (1) Auditor Professionalism has a significant effect on Audit Quality as indicated by Value Professionalism (X1) on audit quality (Y) of 0.016
Raudatul Firdaus, Tries Ellia Sandari
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3181

Abstract:
This study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit
Andreas Ell Nugroho, Meiril Hardi
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3178

Abstract:
The purpose of this study is to provide empirical evidence by using secondary data, regarding the effect of regional income, the general allocation fund and special allocation funds, revenue-sharing to the allocation of capital expenditures in municipalities/regencies in West Java in 2014. Samples used is a local government districts and cities in West Java as many as 26. The sampling technique is by engineering documentation. The method used in this research is descriptive analylis method. The data analysis technique used to test hypotheses include multiple linear regression, t test, F test, and R2 test. All the data acquired, processed using the test classical assumption of normality test, autocorrelation, multicollinearity test. In the classical assumption of normality test showed that the normal distribution of data, it is not free from the autocorrelation and multicollinearity. So that the data did not deviate. Based on the results of statistical test tcalculate probability of PAD as big as 0,000 (p < 0,05), tcalculate probability of DBH as big as 0,844 (p > 0,05), tcalculate probability of DAU as big as 0,524 (p < 0,05), and tcalculate probability of DAK as big as 0,773 (p > 0,05). This suggests that the PAD significant effect on the allocation of capital expenditures. Whereas for the variable DBH, DAU and DAK no significant effect on the allocation of capital expenditure because it has significant value t > 0,05. Keywords: Regional income, revenue-sharing, the general allocation fund, a special allocation of funds and capital expenditure.
Silvia Dwi Anjani, Sugeng Hariyanto
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3174

Abstract:
With the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable
Lailatul Robiah, Jianto B. Amiranto
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3151

Abstract:
The financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP
Jalib Umar Latuconsina
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.647

Abstract:
This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient
Lailatul Robiah, Jianto B. Amiranto
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3180

Abstract:
The financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP
Jumrotul Ismawati, Achmad Maqsudi
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3287

Abstract:
Tax Office Service Pratama Surabaya Rungkut, located at Jalan Jagir Wonokromo 104 Surabaya, is a fraction of the Tax Office Service Surabaya Wonocolo, which is charge of carrying out counseling, services and supervision of taxpayers in the taxation sector based on the applicable law. The purpose of this research is to determine the significant effects of taxation e-system, taxation socialization and taxation sanction on the compliance of personal taxpayers registered at Tax Office Service Pratama Surabaya Rungkut. Respondents were taken from all personal Taxpayers registered at KPP Pratama Surabaya Rungkut with a total of 110 people. This study uses quantitative research methods with the results of causal relationships, so that samples and hypotheses are used in this method. The analysis technique used is multiple linear analysis to test the hypothesis. Classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, Normality Test, Autocorrelation Test and Linearity Test. All indicators used in this study are valid (correlation coefficient> 0.1918 with a significance level 0.60). From the results of the classic assumption test shows that this study has met the requirements, namely: 1.) Regression models free from multicollinearity; 2.) Free from the assumption of heteroscedasticity; 3.) Regression models are normally distributed; 4.) There is no autocorrelation; 5.) Both variables have a linear relation. From the results of data analysis concluded that, the impact of taxation e-system did not significant effect on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0,229. While taxation socialization and taxation sanctions give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0.029 and 0,000. The application of taxation e-system, taxation socialization and taxation sanctions simultaneously (together) give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, evidenced by the results of simultaneous hypothesis testing (Test F) showing a significance value of 0,000.Keywords : Taxation e-system, taxation socialization, taxation sanction, personal taxpayers compliance
Ulfa Nur Habibah, Hendy Widiastoeti
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3175

Abstract:
This 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
Septina Nuro, Hendy Widiastoeti
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3284

Abstract:
The purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.
Tri Ratnawati, Amelia Kusniawati
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.644

Abstract:
In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management
Adiati Trihastuti, Margareta Seliana Dewi
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.646

Abstract:
This study aims to find differences on the Bank's financial performance before and after the merger as well as assessing how the development of the bank’s performance after the merger. This analysis uses CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) as an analytical tool as one uses by Bank Indonesia in assessing the performance of a bank. One of the restructuring is done by mergering four state banks into one bank, Bank Mandiri. By the merger, the government hoped to be able to operate efficiently as a financial intermediary in supporting the real sector activities in Indonesia. Prior to the merger, the four banks had negative capital. It is because the number of their PPAP were smaller than the standard at the amount of 50%. Because of this negative equity, the government, through Bank Indonesia initiated to recapitalize the four banks by doing the merger. It was intended to increase the bank's capital. The policy was also done due to the bad CAR ratio as the primary measurement of bank soundness as required by Bank Indonesia. Along with these efforts the ratio was increasing sharply from -219.51% in 1999 to 295.67% in the year of 2000. It showed that there was a health improvement of the banks, after the merger.Keywords: mergers, banks, CAMEL
Musianah Musianah, Jianto B. Amiranto
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3172

Abstract:
The Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).
Yensi Febya Apriyani, Dewi Sutjahyani
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3176

Abstract:
The purpose of this research is to analyze (1) The influence of CorporateSocial Responsibility (CSR) to firm value. (2) Profitability moderatinginfluence on the relationship of Corporate Social Responsibility (CSR) to firmvalue. The population used in this research is a manufacturing company sectorproperty and real estate sector listed in Indonesia Stock Exchange (IDX) years2011-2015. The sample was 11 companies using purposive samplingmethod.Data analysis techniques include (1) Descriptive Statistics (2) ClassicAssumption Test: Normality, Multikolinierity, Heteroskedastisity andAutocorrelation (3) Multiple Linear Regression Analysis (4) Goodness of FitTest : (a) The Coefficient of Determination (b) Statistic Test F (5) Hypothesistest using Test Statistic t. The results of this research showed that (1)Corporate Social Responsibility (CSR) influence negative and significant tofirm value. (2) Profitability in this research is proxied by Net Profit Margin(NPM), Return on Assets (ROA) and Return On Equity (ROE) : (a)Profitability is proxied by Net Profit Margin (NPM) able to moderate theinfluence of relationship Corporate Social Responsibility (CSR) to corporatevalue is profitability weaken the influence of relationship Corporate SocialResponsibility (CSR) to firm value (b) Profitability is proxied by Return onAssets (ROA) was not able to moderate the influence of relationshipCorporate Social Responsibility (CSR) to firm value (c) Profitability isproxied by Return On Equity (ROE) was not able to moderate the influenceof relationship Corporate Social Responsibility (CSR) to firm value.Keywords : Corporate Social Responsibility, Profitability, Firm Value
Rany Nur Pratiwi, Cholis Hidayati
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3182

Abstract:
In line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company
Devi Maya Sofa, M. Taufiq Hidayat
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3179

Abstract:
This study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
Rohmatin Rohmatin, Hendy Widiastoeti
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3183

Abstract:
Based on the test results and a discussion of the operational audit role in improving the effectiveness and efficiency of the sales system in PT. Mainstay of Finance, the researchers can summarize that the effectiveness and efficiency of sales amounted to 96.00%, the value can answer the problem formulation and may imply that the sales activity in the mainstay Finance "Highly effective" although there are some findings that should be corrected. Thus the results of this study can be answered from the results of audits of product marketing. Results of audits found several weaknesses which should be a concern of management in the future. The downside to this is are No system better dokomentasi the mainstay penjulan finance and No atauran strong employee. The overall weakness of the case, then given the recommendation as a corrective or remedial measures that can be taken to improve the management of these weaknesses. Recommendation: The Company determines the SOP (standard Operating Procedure) for each of the divisions that exist in the branch in writing in SK. The company must have a good sales documentation and easily understood by all divisions and have a good document security. The Company regularly obliged to make improvements to the program of sales over a couple of problems that often terjadaji. The company made the SOP regarding employees' contained in the decree recruitment written and clear. Key: audits, SOP, system, sales
Dorotea Noesman Riberu, Tries Ellia Sandari
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3150

Abstract:
State-Owned Enterprise is a state-owned company. Weak control and control that causes a decline in the performance of state-owned companies. The purpose of this study is to determine the company's financial performance using financial ratio analysis and EVA concepts. The method used in this research is descriptive quantitative approach, because it only describes the company's financial condition through quantitative calculations of some financial ratios and EVA concepts. The object of this research is PT Pertamina which is listed on the Indonesia Stock Exchange. Performance of PT. Pertamina has a very poor performance, because the liquidity ratio has not reached maximum results. The solvency ratio must improve DTAR derived from loans or debt. Activity ratio is only inventory turnover which shows quite good, profitability ratios increase sales so that the resulting profit increases. The results of the analysis of financial performance using EVA, that the financial performance of PT. Pertamina experienced a decline in 2012 and 2013, then experienced an increase in 2014. It shows that the company's financial performance using EVA is considered not good, because it has not managed to achieve a positive value (EVA> 0) in 2012 and 2013. But in 2014, EVA is considered quite good, because it has managed to achieve a positive value (EVA> 0), so it can be concluded that the company is only able to produce economic added value in 2014. This means that in 2014 the company can meet the level of returns expected by investors, both creditors or shareholders. Keywords: Financial Performance. Financial Ratios, EVA
Sri Wahyu Ipahsari, Achmad Maqsudi
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3154

Abstract:
The financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP
Nurul Kurnia Sari, Meiril Hardi
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3153

Abstract:
This 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
Eko Gunaawan, Sugeng Sugeng
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3152

Abstract:
The impact of a company's production activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting (EMA) is a concept that helps companies in loading business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies with environmental problems by recording all of their production activities to be reported in the company's environmental cost report. This research is a case study research in manufacturing companies, namely PG.PRADJEKAN. This study aims to evaluate the application of Environmental Management Accounting PG.PRADJEKAN. From the results of research on PGADJEKAN, it is known that the company has not fully implemented Environmental Management Accounting. Especially for accountant staff who do not understand about Environmental Management Accounting should be given a study of Environmental Management Accounting. From the implementation of Environmental Management Accounting in 2011 until now the company has a good waste management system so as to minimize environmental pollution caused by production activities in the milling season. From the evaluation results in this study it can be seen that the company's accountants play a full role in the application of Environmental Management Accounting, but accountants need to conduct further environmental studies to understand their application, because the application of Environmental Management Accounting in PG.PRADJEKAN has only been running for four years.Keywords: Evaluation, Application of Environmental Management Accounting, Environmental Costs
Deni Kurniawan, I.B.K. Bhayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3155

Abstract:
Human resources are one of the important factors in increasing the ability of productivity to maintain and restore school probabilities. Schools must also pay attention to the level of teacher satisfaction so that teachers can work productively. The productivity of a school is influenced by various factors, one of the important factors is the quality of human resources owned. Began degan (recruitment) based on (job description). To determine the compensation that is given up to human resource maintenance activities (1) To find out and identify problems related to human resource management in the implementation of teacher performance appraisal in the State High School 1 Kemlagi Mojokerto (2) To find out the Role of HR Audit (human resources) in evaluating teacher performance at SMK Negeri 1 Kemlagi Mojokerto (3) Providing recommendations that might be used for HR function at SMK Negeri 1 Kemlagi Mojokerto. This research belongs to the type of evaluative research, and the suitable research approach is descriptive qualitative, which is supported by quantitative data collection through structured interviews or, questionnaires, observations and documentation (1) SMKN has not been maximized in providing facilities for the learning process to participants students (2) SMKN is still lacking in many shortcomings and weaknesses obtained from the findings to be improved (3) Not all the teaching material facilities have been fulfilled in the classroom. Keywords: Evaluation, Human Resources, Teacher Performance
Muhammad Amar Syukroni, Hwihanus Hwihanus
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3156

Abstract:
This research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements
Alfi Najihah, I.B.K. Bhayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i02.3161

Abstract:
This 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.
Nur Indah Lupitasri, Cholis Hidayati
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i02.3165

Abstract:
PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance
Lia Anitha Puspharini, Cholis Hidayati
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.649

Abstract:
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 client’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 client’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
Fitri Farah Diba, Cholis Hidayati
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3170

Abstract:
In this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price
Any Arisanti, Ibk Bayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.652

Abstract:
This study aimed to describe and compare the company's financial performance as measured by the method of Economic Value Added (EVA) is a new approach which assesses the company's financial performance by taking into account the expectations of donors, particularly shareholders and creditors. Financial Ratios and analysis to assess the company's financial situation in the past, present and future. The research object is a cigarette company listed on the Stock Exchange in the period 2012 - 2014, that are PT. Gudang Garam Tbk, PT. HM Sampoerna Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur, Tbk. This type of research is comparative descriptive, while the data used is secondary data obtained from the Indonesia Stock Exchange. The Results of financial ratios calculation fluctuated every company each year. In the EVA calculation are the average of 2012 - 2014, PT. HM Sampoerna Tbk has the highest EVA value, then PT. Gudang Garam Tbk, hereinafter PT. Bentoel Internasional Investama Tbk and last PT. Wismilak Inti Makmur, Tbk. EVA is always positive (EVA> 0) in 2012-2014 means that the management company is able to create economic value for shareholders, and of course the company's financial performance is also good.Keywords: financial performance, financial ratios, EVA
Tony Setyo Prayogo, Achmad Maqsudi
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.653

Abstract:
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 owner’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
Steven Habel Gonawan, Adiati Trihastuti
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i01.3149

Abstract:
Competition in the business, making each company seeks to improve performance so that all the company's goals can be achieved. The main task of the company management is to determine the target capital structure which included a proportion of funding by the company's debts. One measure of success in the management of the company is profitability. LQ 45 group are a group of the company's shares that are of interest and concern to investors. The purpose of this study is determine significant influence partially and simultaneously company size and capital structure on profitability in LQ45 company. This research is causality using a quantitative approach. This study design using the design of quantitative research methods. This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange, when the study was conducted in January-April, 2016. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The research sample used are LQ 45 companies on the Indonesia Stock Exchange 2011-2014 period. The sampling technique used is sampling non-probability. The sampling method in this study using purposive sampling method. Data were analyzed using linear regression. Based on the analysis, it can be concluded that the variable company size and its capital structure has a significant influence simultaneously and partially on profitability in the LQ45 company. It is known from the value of F (significance level) at t is smaller than ? (0.05). Keywords: company size, capital structure, profitability
Sri Hadijono, Tri Ratnawati, Adiati Trihastuti
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3285

Abstract:
Savings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting
Febriana Firdayanti, M. Taufiq Hidayat
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3288

Abstract:
The 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
Ibk Bayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3291

Abstract:
The purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.
Ricky Eltin Oktavian, Tries Ellia Sandari
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3173

Abstract:
The Purpose of this research is find out, analyze, and predict bankcrupcy potency of property dan real estate company listed on the Indonesia Stock Exchange. Method Z-Score Altman uses five financial ratios that is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Taxes to Total Assets (X3), Book Value of Equity to Book Value of Total Debt (X4), and Sales to Total Assets (X5). The results of the Altman Z-Score method that classify companies in three categories which are not bankrupt (safe zone), vulnerable to bankruptcy (gray zone) and bankruptcy (distress zone). Key Word: Capital, Retained Earnings, Earnings Before Interest, Taxes, Total Assets
Maria Qibtiyah Sugiharto Putri, Meiril Hardi
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i01.3171

Abstract:
ABSTRAKPenelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan dan Economic Value Added (EVA). Obyek dalam penelitian ini adalah PT Primarindo Asia Infrastructure Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data menggunakan metode analisis rasio keuangan dan Economic Value Added (EVA). Analisis rasio keuangan adalah kegiatan membandingkan angka-angka yang ada dalam satu laporan keuangan atau antar laporan keuangan dalam satu periode ataupun beberapa periode tertentu. Rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio solvabilitas yaitu debt ratio dan debt to equity ratio, rasio aktivitas yaitu inventory turn over, fixed assets turn over dan total assets turn over, seta rasio profitabilitas yaitu gross profit margin, nett profit margin, return on investment dan return on equity. Sedangkan Economic Value Added (EVA) adalah pengukuran kinerja keuangan perusahaan yang didasrkan atas pengurangan laba operasional bersih setelah pajak (NOPAT) dengan nilai biaya modal yang digunakan oleh perusahaan. Standar penilaian kinerja dengan menggunakan Economic Value Added (EVA) adalah jika EVA > 0 maka telah terjadi proses nilai tambah ekonomis pada perusahaan, jika EVA = 0 maka menunjukkan posisi impas, dan jika EVA < 0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis bagi perusahaan. Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan diukur menggunakan analisis rasio keuangan dikatakan kurang efektif, karena ekuitas yang bernilai negatif dan persentase masih banyak yang mengalami fluktuatif. Sedangkan hasil dari metode Economic Value Added (EVA) dalam periode 2010-2014 memiliki nilai yang positif (EVA > 0), yang artinya perusahaan berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemilik modal. Kata Kunci : Analisis Rasio Keuangan, Economic Value Added (EVA), dan Kinerja Keuangan
Muhammad Nurchamid, Dewi Sutjahyani
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3184

Abstract:
This 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.
Ibk Bayangkara
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i02.3307

Abstract:
This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions. Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy
Agung Budi Asmoro, Sugeng Hariyanto
JEA17: Jurnal Ekonomi Akuntansi, Volume 3; https://doi.org/10.30996/jea17.v3i02.3177

Abstract:
The purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control
Maulidah Narastri, Abdullah Kafabih
JEA17: Jurnal Ekonomi Akuntansi, Volume 4; https://doi.org/10.30996/jea17.v4i01.3290

Abstract:
The purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword: Financial Technology, Islamic Perspective, Regulation
Bagas Prayoga Septian Pamungkas, Sugeng Hariyanto
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i02.3163

Abstract:
The purpose of this study was to determine how the application payroll accounting system on a CV . Marga Sarana Abadi Surabaya and to determine whether the payroll accounting system adopted by the company can assist management in internal control salary. This type of research is a kind of descriptive research that uses primary data such as interviews with the companies and the secondary as the organizational structure . Data was collected using observation , interview , and literature . Data analysis method used is descriptive method . This research was conducted in the office CV. Marga Sarana Abadi Surabaya is located in Jl . Kedung Asem PN - 01 Ruko Pondok Nirwana Surabaya and the time the study began in May 2016 until the completion of this thesis. The results of this study indicate that the accounting system applied to CV . Marga Sarana Abadi Surabaya to handle payroll and wages have been sufficient to help the company management in internal control salaries. This is good because the company employs a staff of various levels and the number of fairly and rewarded for their services in the form of salary , so the company must have an effective accounting system . Keywords : payroll , internal control , accounting information systems
Rachmat Harisianto, Dewi Sutjahyani
JEA17: Jurnal Ekonomi Akuntansi, Volume 2; https://doi.org/10.30996/jea17.v2i02.3169

Abstract:
This research was conducted to analyze the effect of Corporate Social Responsibility performance indicators Economic, Environmental, and Social on financial performance. This study was made to determine how the implementation of Corporate Social Responsibility Financial Performance. The method used in this research is quantitative method and the population is a company mining and agricultural sectors listed in Indonesia Stock Exchange in 2012-2014, using data analysis SEM (Structural Equation Modelling) by the application program PLS (Partial Least Square) version 3.2. 1. Results obtained indicate that Corporate Social Responsibility (CSR) of the three indicators Economic Performance (KE), Environmental Performance (KL), Social Performance (KS) to the company's financial performance and Agriculture Mining sector not significant coefficient -0317 parameter Corporate social yangberarti responsibility (CSR) to the financial performance had a negative relationship which means no direction opposite relationship. Keywords: Influence of Corporate Social Responsibility of the three indicators Economic Performance, Environmental, and Social the Financial Performance.
Nur Fadli Andriawan, Dantje Salean
JEA17: Jurnal Ekonomi Akuntansi, Volume 1; https://doi.org/10.30996/jea17.v1i01.650

Abstract:
The purpose of this study was to determine the predicted outcome of bankruptcy and also to test there is influence between independent variable is the value of the model financial ratios Altman Z-score as a predictor of bankruptcy with the dependent variable is the price of this stock.this research take secondary data through the financial statements of each company in Indonesia Stock Exchange website. The sample used in this study were six industrial company and pharmacy sector on Indonesia Stock Exchange. using normality test and simple linear regression. The results showed that from 2009 to 2013 the majority of the industrial company and pharmacy sector in the Indonesia Stock Exchange in the category of companies that good.for hypothesis testing results of this study showed a significant relationship between predicted bankruptcy by using the value of financial ratios Altman Z-score the stock price at the industial company and pharmacy sector in the Indonesia Stock Exchange with the level of determination coefficient of 52%.Keywords: Altman Z-score, prediction of bankruptcy, the stock price
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