AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi

Journal Information
ISSN / EISSN : 1978-6255 / 2527-3906
Current Publisher: Universitas Islam Balitar (10.35457)
Former Publisher: Center of Language and Culture Studies (10.30957)
Total articles ≅ 83

Latest articles in this journal

Arif Wahyudi
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 39-49; doi:10.35457/akuntabilitas.v13i2.1298

This research was conducted to analyze the work contract payment system in the manufacture of concrete panel fences at PG Kebon Agung Malang so that it can provide information in the form of relevant data, have timeliness, are accurate and useful for the wearer. The qualitative approach used in this research is based on primary data by obtaining data directly from resource persons and using secondary data whose data sources are documents, notes, and other supporting data. The results of this study explain the accounting information system in the form of a system flow chart that explains how the flow of the work contract payment system in making concrete panel fences at Kebon Agung PG starts from CV offering a tender, after being determined the tender winner, the user gives a tender winner letter so that the CV is the winner of the tender. can start his work. After the work is 92.5% completed, CV makes a report of completion of work as evidence that CV has completed part of its project and submits payment by including invoices, receipts, tax invoices, minutes, and SPK to the user to get a blank cash payment request for the first term . Payment of terms for bothparties CV makes a retention report (retention) as the completion of the 7.5% work submitted to the user along with a work agreement letter and a letter of completion of SP work.
Risna Kartika, Retno Dyah Pekerti, Elin Herlina, Marlina Nur Lestari
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 50-60; doi:10.35457/akuntabilitas.v13i2.1169

Salah satu kredit produktif yang gencar di promosikan di Indonesia ialah kredit untuk UMKM. Hal ini tak luput dari dukungan pemerintah, terlihat dari fasilitas kredit UMKM yang disalurkan dari pihak bank pemerintah baik Bank Persero maupun BPD, berdasarkan data dari tahun 2015 sampai dengan 2019 kredit UMKM yang disalurkan kedua pihak bank tumbuh baik meskipun dilihat secara umum Bank Persero menyalurkan kredit UMKM lebih besar dari BPD, tetapi hal tersebut tidak terlepas dari tingginya Non Performing Loan (NPL) yang lebih dari standard yang ditetapkan Bank Indonesia yaitu 5%. Data yang digunakan dalam penelitian ini ialah data sekunder, berupa data rata-rata kredit untuk UMKM yang disalurkan perbulan oleh Bank Persero dan BPD di Indonesia yang dapat di peroleh dari Statistik Perbankan Indonesia pada website Otoritas Jasa Keuangan (OJK). Metode penelitian yang akan digunakan dalam penelitian ini ialah deskriptif dengan pendekatan kuantitatif dengan menggunakan independent t-test, karena penelitian ini bertujuan untuk mengetahui adakah perbedaan yang signifikan antara kredit macet atau NPL pada Bank Persero dan Bank Pembangunan Daerah di Indonesia. Hasil menunjukkan terdapat perbedaan rata-rata rasio NPL pada Bank Persero dan Bank BPD, dari rata-rata dapat disimpulkan bahwa Bank BPD memiliki rasio NPL lebih tinggi dibandingkan dengan Bank Persero.
Choirun Nisful Laili
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 71-82; doi:10.35457/akuntabilitas.v13i2.1297

Penelitian ini bertujuan untuk mengetahui pengaruh pengumuman buyback terhadap respon pasar pada PT. Bank Mandiri (Persero) Tbk berdasarkan Surat Edaran OJK Nomor 3/SEOJK.04/2020 tanggal 9 Maret 2020 tentang Kondisi Lain Sebagai Kondisi Pasar yang Berfluktuasi secara Signifikan dalam Pelaksanaan Pembelian Kembali Saham yang Dikeluarkan oleh Emiten atau Perusahaan Publik. Penelitian ini juga bertujuan untuk mengetahui apakah ada perbedaan yang signifikan Return, Abnormal Return, dan Trading Volume Activity saham sebelum dan sesudah pengumuman buyback saham tahun 2020. Objek penelitian adalah PT. Bank Mandiri (Persero) Tbk. Hasil penelitian ini adalah tidak terdapat perbedaan antara Return sebelum dan sesudah pengumuman buyback saham di PT. Bank Mandiri (Persero) Tbk. Untuk Abnormal Return sebelum dan sesudah pengumuman buyback tidak menunjukkan perbedaan yang signifikan. Untuk trading volume activity juga tidak ditemukan perbedaan yang signifikan, dapat disimpulkan bahwa pengumuman buyback saham tahun 2020 tidak memberikan keuntungan bagi para investor.
Bambang Septiawan, Muhammad Adib Mawardi, Muhammad Rizal
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 1-13; doi:10.35457/akuntabilitas.v13i2.1279

This study aims to analyze the pattern of implementing the 'ngabdi' system applied to the Bahrul Mahfiroh Islamic Boarding School in the context of HRM. This research is actually focused on the development of human resources in the Islamic boarding school Bahrul Maghfiroh Malang. This is very interesting because there is an integration between pesantren culture and HRM theory which is carried out in the economic and business spheres. In addition, acculturation of human resource development theory and Islamic boarding school culture is also discussed in this study. One of the ways to serve the pesantren is to increase the quality of the output of the students. The method used is a qualitative approach and is included in the descriptive scope because it describes the phenomena that occur in this study. The Miles and Huberman approach model is adopted for the data analysis technique performed. The results prove that 'ngabdi' also applies the HRM theory even though several factors are acculturated with the wisdom of the pesantren itself. In general, the implementation pattern of service in Bahrul Maghfiroh applies the HRM theory starting from recruitment, training, compensation, and termination of employment, although there are modifications according to the needs of the pesantren
Arie Setyo Dwi Purnomo
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 30-38; doi:10.35457/akuntabilitas.v13i2.1281

The work from home policy due to the COVID 19 pandemic is an alternative in preventing the spread of the COVID 19 virus. The general public must get used to working and learning by utilizing telecommunications networks to support work. The increase in internet network traffic is expected to provide a stimulus for telecommunications companies. This study examines the sentiment of work from home to changes in price and transaction volume of shares of two companies, namely PT. Telkom Indonesia Tbk and PT. XL Axiata. Tbk. The analysis technique in this study uses quantitative analysis techniques with a paired t-test sample test. Data collected from the Indonesia Stock Exchange with the type of secondary data. Researchers used the paired t-test sample test using SPSS 21 software. The results showed that PT Telkom Indonesia Tbk indicated a significant price change of Rp. 343 before the policy but the volume of transactions increased after the announcement of the work from home policy. PT XL Axiata Tbk had a significant change of Rp. 126 which was higher before the work from home policy, but the transaction volume had no significant effect before and after the work from home policy.
Dhiyan Septa Wihara
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 14-29; doi:10.35457/akuntabilitas.v13i2.1280

This study aims to examine and analyze in depth the adaptive behavior of employees of microfinance institutions, especially rural banks and cooperatives during the Covid-19 pandemic. This adaptive behavior is divided into 4, namely building communication with customers, getting used to new conditions, socializing and getting along with the community, continuing to move to meet targets. The phenomenological study is used because this data comes from the experience of participants who are currently active leaders in microfinance institutions. This study used 2 participants, namely the head of the BPR branch and the manager of a savings and loan cooperative, both of whom have decades of experience in microfinance institutions. The research findings show that the way to adapt in the midst of a pandemic to collect is by changing your appearance by not wearing uniforms and shoes when visiting customers. Then employees must also familiarize themselves with implementing the Covid protocol at work. The office provides hand washing facilities and handsanitazers for customers and employees, and this will have to be used later. Reporting on the results of performance limitations is carried out once a month but the policy for employees is focused on billing activities because it is to reduce risk.
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 12-20; doi:10.35457/akuntabilitas.v13i1.925

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Variabel independen adalah Fixed Asset Ratio (FAR) sedangkan variabel dependen adalah Struktur Modal pada PT Adira Dinamika Multi Finance, Tbk untuk periode 2014-2018. Sampel dalam penelitian ini selama 5 tahun terakhir, yaitu dari periode 2014-2018. Data yang digunakan dalam penelitian ini adalah dengan menggunakan data laporan keuangan perusahaan yang dipublikasikan di situs web Bursa Efek Indonesia (BEI) dan situs web resmi perusahaan. Data yang digunakan adalah data sekunder dan metode yang digunakan adalah analisis regresi linear sederhana, koefisien korelasi liniear sederhana, koefisien determinasi (R2), dan uji hipotesis (uji t), dengan bantuan program SPSS versi 20.0. Hasil penelitian menunjukkan bahwa Fixed Asset Ratio (FAR) berpengaruh signifikan terhadap Struktur Modal. Pengaruh Fixed Asset Ratio (FAR) terhadap Struktur Modal sebesar 81,8% sedangkan sisanya 18,2% dipengaruhi oleh faktor lain yang tidak termasuk dalam model penelitian.
Aris Sunandes
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 90-110; doi:10.35457/akuntabilitas.v13i1.1081

The opurpose oof othis ostudy owas oto oexamine: othe oeffect oof ocorporate osocial oresponsibility oon ofirm ovalue, othe oeffect oof ocapital ostructure oon ofirm ovalue oand oto otest othe oability oof ocapital ostructure oto omoderate ocorporate osocial oresponsibility oon ofirm ovalue oin ocompanies olisted oon othe oSri-Kehati oIndex. oThe oresearch omethod ouses othe oModerated oRegression oAnalysis omodel, opurposive osampling owith o25 ocompanies otwo oyears oof oobservation onamely o2017-2018. oThe oresults oof othis ostudy oare othe ocapital ostructure odoes onot oaffect othe ovalue oof othe ocompany, ocorporate osocial oresponsibility odoes onot oaffect othe ovalue oof othe ocompany, othe opotential ocapital ostructure oin omoderating othe orelationship oof ocorporate osocial oresponsibility oto othe ovalue oof othe ocompany oin ocompanies olisted oon othe oSri-Kehati oIndex.
Ella Anastasya Sinambela, Putri Purnama Sari, Samsul Arifin
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 55-70; doi:10.35457/akuntabilitas.v13i1.1053

The business world involving well-known corporations is increasingly showing competition through the sale of its products and efforts to dominate the market. One of the well-known corporations in Indonesia is Wingsfood which already has loyal customers because it trusts the products it produces since entering its market. This study aims to determine the effect of price and company image on purchasing decisions of Wingsfood products in the city of Mojokerto. Samples were taken as many as 143 respondents. The analytical tool used is SPSS 25. The research sampling technique uses random sampling. The questionnaire scale uses a Likert scale. Data consists of primary data taken from questionnaires distributed directly to respondents. The analysis used to examine the effect of price and company image is multiple linear analysis. From the results of data processing the regression equation Y = -2.211 + 0.387 + 0.869X2 is obtained. Research shows several findings, namely (1) price significantly influences the purchasing decisions of Wingsfood products in the city of Mojokerto, (2) company image has a significant effect on purchasing decisions of Wingsfood products in Mojokerto, (3) price and image of the company have a simultaneous effect on product purchasing decisions Wingsfood in koto Mojokerto
Denok Wahyudi Setyo Rahayu
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, Volume 13, pp 81-89; doi:10.35457/akuntabilitas.v13i1.1071

The brand becomes important for consumers in choosing a product. The wide range of bottled drinking water brands can give consumers an alternative choice of which products to consume. The purpose of this study was to determine the brand's perception for consumers in choosing bottled water products. The research method uses direct observation and questionnaires to students as consumers of bottled water at Balitar Islamic University. The research population was Balitar Islamic University students. The sampling technique uses accidental sampling, namely students who accidentally meet with researchers. The variable used is brand perception. The results showed that brand perception can influence consumers in choosing bottled water products. Aqua product is a brand of bottled drinking water that is in high demand by consumers, while Le Minerals, Cleo, Ades, and Vit are interested after Aqua. Other respondents tend to consume the bottled drinking water brand in turn because they consider all brands the same.
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