e-Journal Ekonomi Bisnis dan Akuntansi
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Pengendalian Internal Penerimaan Negara Bukan Pajak di Taman Nasional Bali Barat
Get PDFThis study aims to know the internal control of non-tax state revenues in Bali Barat National Park in terms of accuracy of recording, staffing, and the effectiveness of non-tax state revenue policy in Bali Barat National Park. This research is qualitative descriptive research. The method of analysis used in this research is triangulation technique. Based on the results of the study, it can be taken several provisions of Government Regulation No. 12 of 2014 to become a tool of internal control of non-tax state revenue in Bali Barat National Park. The accuracy of recording of non-tax state revenue in Bali Barat National Park at the tariff level based on Government Regulation No. 12 of 2014 on Tariff of Non-Tax State Revenue applicable to the Ministry of Forestry. For Non-Tax State Revenue Receiver in Bali Barat National Park on Government Regulation No. 20/1997 on Non-Tax State Revenues. Then for the level of effectiveness of Non-Tax State Revenue in Bali Barat National Park, with the title effectiveness above 100% in every year, not the standard in Bali Barat National Park is very effective. Keywords: Internal control, Non-Tax State Revenue, and Management of government finance
Analisis Potensi Kebangkrutan Perusahaan Menggunakan Metode Altman Z-Score pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI
Get PDFAltman Z-Score is a method used to analyze the potential bankruptcy of a company. Z-Score is claimed to be able to detect corporate bankruptcy with a high degree of accuracy and this method was also very popularly used. Altman uses calculations through the five financial ratios in the formula, namely Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, Market Value of Equity to Book Value of Debt and Sales to Total Assets. On the consideration of the criteria for the selection of the object that has been determined, the researcher conducts research on 11 companies of Property & Real Estate sector listing on Indonesia Stock Exchange. This method classifies the condition of a company into 3 groups, namely crisis, gray area and healthy. The results of this study that has been done on 11 companies are 3 companies with crisis conditions, 4 companies with gray area conditions, and 4 companies with healthy conditions. Thus, it is expected for companies that are in crisis and gray area conditions to be more correction and can fix the existing problems in order to achieve the viability of a healthier company going forward. Keywords: Altman Z-Score, Bankruptcy, Financial Report, Property & Real Estate, Indonesia Stock Exchange (IDX
Penentuan Pusat Pertumbuhan pada Satuan Wilayah Pengembangan (SWP) Kediri Provinsi Jawa Timur
Get PDFResearch conducted aims to: 1) to identify the potential economic sectors as the base sector as a determinant of the central region of growth in the Region Development Unit (RDU) Kediri East Java; 2) to identify economic sectors that have a competitive advantage in the Region Development Unit (RDU) Kediri East Java; (3) to classify the region in each Regency / City in the Region Development Unit (RDU) Kediri East Java; (4) to identify region based on the availability of service facilities in Region Development Unit (RDU) Kediri East Java; and (5) to identify region with potential interaction strength among regions as the central development areas in Region Development Unit Kediri East Java'. An analysis method that used a method of quantitative descriptive analysis by using secondary data obtained from the Statistic Indonesia and other institutions needed. The analysis is use location quotient analysis, shift share analysis, typologi klassen analysis, scalogram analysis, dan gravitation model analysi. The Analysis showed Kediri City emerges as a growth poles in Region Development Unit Kediri East Java with regional advantages from two aspects namely regional capability (Location Quotient analysis) and high per capita income (Tipology Klassen analysis) with hinterland area such as Kab. Nganjuk, Kab. Trenggalek, and Kab. Kediri and Kab. Tulungagung. Keywords: Gravitation, Growth Poles, Location Quotient, Scalogram, Shift Share, Typologi Klassen
Pengaruh Kepercayaan dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pengguna Jasa Pengiriman Paket Pada PT. JNE Express Cabang Jember dengan Kepuasan Sebagai Variabel Intervening
Get PDFThis study aims to knowing the influence of trust and service quality to customer loyalty users delivery service package in PT. JNE Express Branch Jember with satisfacton as intervening variables. This study is explanatory research. Population is all customer of PT. JNE Express whoever sent the package. The sampling method for this study was used with purposive sampling technique and it got 104 respondents as samples. Data analysis method is Path Analysis. The result of study showed that path analysis determined the influence of trust toward satisfaction showed positive relation. It indicates that the better trust could increase customer satisfaction. Path analysis determined the influence of trust toward customer loyalty showed positive relation. It indicates that the better trust could increase customer loyalty. Path analysis determined the influence of service quality toward satisfaction showed positive relation. It indicates that the better service quality could increase customer satisfaction. Path analysis determined the influence of service quality toward customer loyalty showed positive relation. It indicates that the better service quality could increase customer loyalty. Path analysis determined the influence of customer satisfaction toward customer loyalty showed positive relation. It indicates that the better customer satisfaction could increase customer loyalty. Keywords: Trust, Customer Satisfaction, Service Quality, Loyalty
Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember
Get PDFThis study aims to determine the effectiveness and contribution of hotel tax and restaurant tax on Revenue of Original Region of Jember Regency. The data that used in this research is secondary data which are a data of target and realization of Jember Regency Revenue of Original Region, hotel tax and restaurant tax from year 2011 to 2015. The analysis method used was descriptive quantitative. The results showed that the effectiveness of hotel tax and restaurant tax of Jember Regency during 2011 to 2015 in very effective category because the effectiveness level is above 100%. This indicates that the local government of Jember Regency has succeeded in achieving the target of hotel tax and restaurant tax which has been determined. While the contribution of hotel tax in 2011 to 2015 counted small to the Revenue of Original Region Jember Regency because the percentage of contribution per year is less than 20%. Likewise, the contribution of restaurant tax during 2011 to 2015 is small on the Revenue of Original Region Jember Regency. This means that the proportion of hotel taxes as well as small restaurant taxes on the revenue of PAD Kabupaten Jember. Keywords: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Revenue of Original Region
Dampak Harga Minyak Dunia Terhadap Jumlah Uang Beredar di Indonesia Tahun 2005.Q1-2016.Q4
Get PDFPolicies taken by the government and the central bank greatly determine the size of the money supply. World oil prices play a role in increasing the money supply through inflation. The purpose of this study is to find out the most effective policy in controlling the money supply by the public, using the Vector Autoregressive (VAR) model to estimate the variables in the study. The estimation of the impulse response function and also the variance decomposition which describes how and how much influence the shock from the amount of money supply. The VAR estimation shows that the money supply is most significantly influenced by the money supply itself, economic growth, deposit rates and exchange rates while inflation does not have a significant effect on the money supply. Impulse response analysis shows that the money supply gets the fastest and most powerful response to inflation. Whereas in the description of variance decomposition, the variation explained by the large money supply affects the change in the money supply itself and the second rank is economic growth. Keywords: Oil Prices, Inflation, Gross Domestic Product, Interest Rate, Exchange Rate
Analisis Perbandingan Model Prediksi Kebangkrutan Altman Z-Score dan Zmijewski di BEI Periode 2011 - 2015
Get PDFThis study aimed to compare the use of bankruptcy prediction model Altman Z-Score and Zmijewski on delisting companies on the Stock Exchange the period 2011 - 2015. The study population is a company delisting from the Stock Exchange in the period 2011-2015. The sample consists of 7 companies using method. purposive sampling Secondary data used in the form of financial statements of companies that issued from stock for bankruptcy in the period 2011-2015. The data analysis in this research is to perform the calculation of financial ratios in each sample, according to the variables of bankruptcy prediction model were compared to the model of Altman Z-Score and Zmijewski. Furthermore, the company classifies conditions appropriate point cut-off of each model and did calculations the accuracy of each model. Keywords: Altman Z-Score, Delisting, Bankruptcy, Zmijewski
Pengaruh Manajemen Konflik Peran Ganda, Pelatihan, Kesehatan dan Keselamatan Kerja Terhadap Perawat Wanita (Studi Kasus di RSUD BLAMBANGAN Banyuwangi)
Get PDFThis study aims to identify and analyze the influence of work-family conflict management, training, health and safety on the performance of female nurses in RSUD BLAMBANGAN Banyuwangi. This study uses primary data obtained from respondents' answers on the questionnaires used in the study. Method of data analysis using Descriptive Statistics, Instrument Test, Classical Assumption Test and Hypothesis Test consisted of Multiple Linear Regression Analysis, T test, and F Test. The result of the research shows that the work-family conflict management, training, health and safety have positive and significant influence on the performance of female nurses in RSUD BLAMBANGAN Banyuwangi. This leads to better work-family conflict management , health and safety coach will improve the performance of female nurses at BLAMBANGAN Banyuwangi Hospital. Keywords: Work-Family Conflict Management, Training, Health and Safety, Performance
Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010
Get PDFThis study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD
Pengaruh Investasi Dan Inflasi Terhadap Jumlah Penduduk Miskin di Kabupaten Jember Tahun 2000-2015
Get PDFConditions in Jember Regency from year to year economic growth is quite high, but the poverty level is very high as well. This study aims to determine the effect of investment and inflation on the number of poor people in the district of Jember in 2000- 2015. The method used in this research is multiple linear regression. The data used are secondary data formed in time series, the data used include investment, inflation in Jember district for 16 years in the year 2000-2015. Based on the results of the research, it can be seen that investment variables do not significantly affect the number of poor people in Jember, while Inflation has a significant effect on the number of poor people in Jember. Keywords: total investment, inflation, and poor people