e-Journal Ekonomi Bisnis dan Akuntansi
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Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah
Get PDFThis study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Repor
Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR)
Get PDFThis study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple liniear regression method, Adjusted R2 test, F test and t test. The analysis showed that audit committee size, liquidity and profitability significantly affect the disclosure of ISR. Meanwhile, commissioners board size and leverage does not affect the disclosure of ISR. Keywords: Islamic Social Reporting (ISR), good corporate governance, financial performance, Jakarta Islamic Inde
Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi
Get PDFInternal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluatio
Determinan Pengangguran Terdidik Jawa Timur
Get PDFThe main problem in this study is about the large number of educated unemployment that occurred in the province of East Java. This study aimed to describe the factors that influence the Educated Unemployment in East Java province. This type of research is explanatory research which kind of research that explains the relationship between the dependent variable and independent variables. Data collected documents, publications of the Central Bureau of Statistics. The results showed that the District Minimum Wage, Working Age Population, Gross Domestic Product has an effect on an Educated Unemployment in East Java.Keywords: Educated Unemployment, District Minimum Wage, Working Age Population , Regional Gross Domestic Produc
Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Ledokombo Kecamatan Ledokombo Kabupaten Jember Tahun 2015
Get PDFThe autonomy implementation for the village will be the village government is power to administer, regulate and to conduct their own household based on the principle of transparency (openness) and accountability (responsibility). The accountability includes planning, action, administration, reporting and responsibility. Each stage of the management process has rules that must be understood and implemented in a settled period of time. But there are new problems when the village accountability is required to be managed in a transparent, accountable and participatory way, the execution somehow does not coincide with the village functionaries and dwellers' preparedness in implementing the process. The unpreparedness is caused by the limited capacity and quality of the human resources in managing the Village Fund Allocation. This study was conducted by using descriptive analysis along with qualitative approach to determine the accountability in the management of the Village Fund Allocation in Ledokombo village, and the factors that can inhibit and support the management process. In addition, the data collection method that was applied was triangulation technique with interview, observation and documentation. The results of this study showed that the planning, implementation, reporting, and accountability had been implemented well although there were still some procedures that had not been apt in terms of time allocation in the implementation process such as some issues in writing accountability documents and overdue delivering system.Keywords: Accountability,Village Fund Allocation,Financial Management village
Persepsi Mahasiswa Terhadap E-commerce melalui Facebook di
Get PDFThis study aimed to describe the students’ perceptions of E-commerce via Facebook in the subdistrict Sumbersaridistrict of Jember. Research approach used in this study is a qualitative research, study subjects are set in a waythat amounted to 7 Sampling Snowball informants students. Informants were selected based on experience using theE-commerce via Facebook and advised his colleagues who had similar experiences to serve as the next informant.The method used is Triangulation of data, whereas the method of analysis using descriptive analysis aims todetermine the depiction of the condition of the research is based on interviews of informants answer. The datacollection process begins with interviews and retrieval of documents directly to the informant. The results showedabout their perceptions of E-commerce via Facebook divided into two groups, namely that the E-commerce viaFacebook is a trend to shop online nowadays, and is considered very good, effective and efficient. Also obtainedinformation that the majority of informants using E-commerce via Facebook on its own initiative and rest on therecommendation of a friend
Determinasi Tingkat Suku Bunga Perbankan di Indonesia
Get PDFThe interest rate has an important role to regulate the exchange rate affecting an economy and banking transactions betweencountries.The interest rate as a trigger factor of development of a country has a very important role to cope with the level ofinflation and the exchange rate in the country. In this study, several factors are considered to influence the interest ratesinclude inflation, and exchange rates. The method used is multiple linear regression with time series data. The study wasconducted using monthly data from July 2005 until December 2012. The results of the regression carried out showed thatindlasi positive and significant impact on interest rates. While the exchange rate and no significant negative effect on interestrates
Determinan Tingkat Pengangguran Terbuka di Provinsi Banten Tahun 2008-2013
Get PDFThe purpose of this study was to determine of the effect of population, Gross Regional Domestic Product (GDP), and the Minimum Wages District (UMK) on the level of open unemployment rate in Banten Province. The data that used in this research was secondary data and data obtained Bps and relevance agencies. The analytical tool used in this research is panel data regression methods Fixed Effext Model (FEM). The object of this research is the district/city in Banten Province Period 2008-2013. The results of the research conducted is known that the number of populaton, GDP, and UMK significantly along the open unemployment rate in Banten Province.
Keywords : Open unemployment rate, Population, GDP, and UM
Kualitas Sumber Daya Manusia, Profesionalisme Kerja, Dan Komitmen Sebagai Faktor Pendukung Peningkatan Kinerja Karyawan PDAM Kabupaten Jember
Get PDFThis study aims to determine the effect of human resource quality, professionalism of work, commitment to employeeperformance PDAM Jember partially and simultaneously. Research approach used in this study is quantitative. Population inthe company amounted to 150 and taken 75 respondents to use the sample with the sampling method is simple randomsampling or simple random sample by means of a lottery / raffle of names of employees PDAM Jember is then taken assamples used lottery of 75 names of employees Selected in the draw. Methods of analysis using multiple linear regressionanalysis were used to determine the influence of strong between the dependent variable and independent variables. The testresults and analysis conducted states that the variable quality of human resources and a significant positive effect on employeeperformance PDAM Jember Regency. Variable professionalism and significant positive effect on employee performancePDAM Jember. And variable commitment and significant positive effect on employee performance PDAM Jember. And thequality of human resources, professionalism, and commitment to simultaneously positive and significant influence on employeeperformance PDAM Jember Regency
Faktor-Faktor yang Mempengaruhi Tingkat Pengangguran di Kabupaten Jember
Get PDFThis research describes the relation between variables of population, inflation, minimum wage, economic growth, and humandevelopment index toward the unemployment rate in Jember. The type of data used in this research was secondary data in theform of ‘time series’ obtained from Jember Department of Labor and Central Bureau of Statistics in the year of 2002-2013.The research method was a kind of statistical descriptive analysis and multiple linear regression analysis. Moreover, theresearcher used partial test (T-test), simultaneous test (F-test), and coefficients determination test (R2) for the hypothesis.Whereas the assumption test was conducted in the use of normality, multicollinearity, heteroscedasticity, and autocorrelationtest. From the result of the data analysis, it confirmed that the population positively and significantly affected theunemployment rate in Jember. The variables of inflation, minimum wage, and human development index negatively andsignificantly affected the unemployment rate in Jember. Whereas the variables of economic growth positively and significantlyaffected unemployment rate in Jember. Finally, the result of the data analysis highlighted the variables of population,inflation, minimum wage,economic growth, and human development index that simultaneously and significantly affectedunemployment rate in Jember