e-Journal Ekonomi Bisnis dan Akuntansi
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Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang)
Get PDFThis study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK
Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik
Get PDFThis study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EM
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI
Get PDFPT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accountin
Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior (TPB) pada Mahasiswa Akuntansi Universitas Jember
Get PDFThis study aims to analyze the acceptance and use of e-learning by using Theory of Planned Behavior approach (TPB) in accounting students of University of Jember who have done programming of academic year 2016/2017 even semester. This research is classified as explanatory research with quantitative approach. The data obtained in the form of primary data obtained directly on the object of research through the submission of questionnaires through personal chat either through social media and e-mail. Then, the respondent access and fill the questionnaire online through the questionnaire link that has been given. Data analysis method used in this research is Structural Equation Modeling (SEM) by using SmartPLS version 3.2.3 test instrument. The result of analysis shows that by using TPB method can be known significant relationship between behavioral intention toward acceptance behavior and the use of e-learning as well as not significant relationship between perceptive behavior control toward acceptance behavior and the use of e-learning by accounting student of Jember University. Keywords: Attitude toward Behavior, Subjective Norm, Perceived Behavior Control, Behavioral Intention, and Behavior The Acceptance and The Use of E-Learnin
Analisis Industri Perbankan Tahun 2007-2016 dengan Pendekatan SCP: Studi Kasus Negara Indonesia dan Filipina
Get PDFThe phenomenon of the global financial crisis in 2008 has an impact on the instability of banks, so the banking industry is changes. The emerging change of the banking industry, as a result of the bank's efforts to increase profitability. The structure- conduct-performance analysis becomes an appropriate paradigm for analyzing changes in the banking industry using three minds: traditional hypotheses, differentiation hypotheses, and efficiency hypotheses. The purpose of this study was to determine the effect of market structure and behavior variables on banking profitability. The method used in this study was the calculation of the ratio of concentration, HHI, and fixed effect model in the banking industry of Indonesian and the Philippines. The results of this study indicated that the market structure of the Indonesian banking industry was in a strict oligopoly condition so that it undergoes a change towards increasingly concentrated competition and into the traditional hypotheses, where the concentration ratio (CR4) could affect the ROA. In addition, NIM and CAR had a significantly positive effect, but LDR and NPL had no significantly negative effect on profitability. Other findings indicated that market structure of the Philippine banking industry was in a loose oligopoly condition affecting to experience efficiently competition and categoried into the efficiently hypotheses, where market share (MS) could affect ROA. In addition, NIM had no significantly positive effect, CAR had significantly positive effect, NPL and negative LDR had no significant effect on profitability. Keywords: Efficiency Hypothesis, Traditional Hypothesis, Profitability, Market Structure
Analisis Pengaruh Kualitas Pelayanan, Harga, dan Brand Image Terhadap Kepuasan Konsumen Restoran Pizza Hut Cabang Jember
Get PDFThis study aims to knowing the influence of service quality, price, and brand image. This study is explanatory research. Population is all Pizza Hut customer Jember branch. The sampling method for this study was doing with nonprobability sampling with purposive sampling technique and it got 120 respondents. Data analysis method is multiple linear regression with confirmatory approach. The hypothesis of research is there was influenced service quality toward customer satisfaction, there was influenced price toward customer saisfaction., and there was influenced of brand image toward customer satisfaction on Pizza Hut Restaurant Jember Branch. The result of study showed up that service quality has influenced customer satisfaction. It indicates that given service by Pizza Hut Restaurant Jember branch according to the customer's hope, and the given service is enough satisfy. In order that, highly service quality will increase customer satisfaction. Price is not influenced customer satisfaction. It cause estimated price in receiving session and normally price is not same as decision from Pizza Hut Jember branch. Brand image is not influenced toward customer satisfaction. It cause brand image which Pizza Hut's got, it has not influenced to positive and negative direction. Keywords: Brand Image, Price, Customer Satisfaction, Service Quality
Analisis Faktor yang Mempengaruhi Minat Tenaga Kerja Wanita Bekerja di PTPN X Unit Industri Bobbin Kecamatan Arjasa Kabupaten Jember
Get PDFJember Regency is the best tobacco producing region in the world and absorbs female workers. The purpose of this study was to analyze the variables of income, age, education and the number of dependents on the interest of female workers working at PTPN X Industrial Unit Bobbin. The analytical method used is Ordinary Least Squares (OLS) and the model used by Binary Logistic Regression using primary data which includes data on labor decisions, income, age, education and number of dependents. Samples taken were 100 respondents. Sampling was calculated using the proportional stratified random sampling formula. The results showed that income, age, education had a negative and significant effect, while the number of dependents did not affect the interest of female workers working at PTPN X Bobbin Industrial Unit. Keywords: Interest of female workers, Income, Age, Education, Family members
Analisis Perbedaan Abnormal Return dan Trading Volume Activity Pada Sekitar Cum Dividend Date
Get PDFThe purpose of this research is to analyze the difference of Abnormal Return and Trading Volume Activity in each sector of shares around cum dividend date. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX), the sampling is done by purpusive sampling method and obtained 156 samples. The method of analysis used in this study is by Kruskal-Wallis test. The results showed that there was no difference of Abnormal Return on stock sectors on cum dividend date. This research also shows that there is no difference of Trading Volume Activity before before cum dividend date, ex-dividend date and after ex-dividend date. It shows that the cum dividend date event has not become a consideration for investors to invest. Keywords: Abnormal Return, Cum Dividend Date, Dividend, Trading Volume Activity
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember
Get PDFThis study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 10
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember
Get PDFThis study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 10