e-Journal Ekonomi Bisnis dan Akuntansi
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Analisis Minat Penggunaan Mobile Banking Dengan Pendekatan Technology Acceptance Model (TAM) Yang Telah Dimodifikasi
Get PDFThis study aimed to analyze the factors that may affect students' perceptions about the intention to use mobile bankingapplications to support their daily activities. The research model was developed using a Technology Acceptance Modeldeveloped by Davis (1989), and by including three external variables that experience, complexity, and gander. The researchmodel empirically tested using data from a survey of students at the University of Jember. The sampling method in this studyusing a clustered random sampling. The questionnaire of 120 students who receive offers mobile banking service that qualifiesas a sample analyzed using Structural Equation Modelling (SEM) using AMOS 22.0. The results showed that all constructs inthe original TAM model was statistically significant. On the other hand, gender as external variables in this study had no effecton perceived usefulness and perceived ease of use. The implications of this study are relevant for students who are interested inusing mobile banking in order to better take into account the experience and ease of use. Mobile banking users is expected tobe more confident with using mobile banking can simplify their banking activity
Analisis Pengaruh Rasio Keuangan dan Ukuran Aset Pada Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013
Get PDFThis article aims to analyze the influence of financial ratios and asset size on the earning growth of manufacture companies.60 manufature companies listed in the Indonesia Stock Exchange in 2010-2013 were selected as samples.using simple randomsampling method. Data analysis method used was multiple linear regression analysis. The results showed that only partiallyReturn on Assets influences the earning growth, while the current ratio, total asset turnover, debt ratio, earnings per share anda dummy variable (asset classes) do not influence on earning growth. This informs that the company's earning growth could beindicated by Return on Assets while other financial ratios and asset size could not provide a signal for company's earninggrwoth
Analisis Pengaruh Pertumbuhan Ekonomi, Jumlah Angkatan Kerja dan Upah Minimum Regional Terhadap Pengangguran Terdidik di Jawa Timur
Get PDFThis research aimed to determine how much the influence of economic growth, the number of labor force and regional minumum wages on educated unemployment in East Java. The data used in this research is secondary data such as time series and cross section. The analytical method used in this research is panel data regression analysis. The results showed that variable of the economic growth was positifly and not significantly affect to the educated unemployment in East Java, whereas the number of labor force and regional minimum wages was positivly and significantly affect to the educated unemployment in East Java.
Keywords: The Economic Growth, the Number of Labor Force and Regional Minimum Wages
Analisis Pengaruh Sektor Pengangkutan dan Komunikasi terhadap Pertumbuhan Ekonomi Kota Banyuwangi Tahun 2010-2014 (PDRB)
Get PDFTransport and communications sector is have a the direct and un-directly linkage behind the upstream industry andalso gives the best impact on output generated by Banyuwangi. The purpose of this study was to determine the effect ofthe development of the transport and communications sector to economic growth in the city of Banyuwangi and conductforecasting the development of economic growth in the city of Banyuwangi if the review of the transport andcommunications sector. This research is a non-survey study with explanatory method, namely the search for large,there is not and how the pattern of relationships between two or more variables. Unit research used in this study is theperformance of the transport and communications sector to the Gross Regional Domestic Product (GRDP) andeconomic growth of the city of Banyuwangi in 2010-2014. These analysis are simple linear regression and trendanalysis with regression approach. The result showed that the development of the transport and communications sectorto economic growth in the city of Banyuwangi showed a positive development trend in 2010-2014 with an upward trendfrom year to year. Transport and communications sector performance significantly affect economic growth in the cityof Banyuwangi with a value of 37.964 t-test and significance value of 0.000. Forecasting the performance of thetransport and communications sector, the development of Gross Regional Domestic Product (GRDP) and economicgrowth Banyuwangi in 2015 showed improved results compared to previous years, with the value of the transport andcommunications sector performance amounted to 654,689.34 million, Gross Regional Domestic Product (GRDP) of15,095,868.203 million and an economic growth of 5.92%
Audit Kepastian Kualitas untuk Menilai Efektivitas Sistem Manajemen Mutu ISO 9001:2008 di UPT Perpustakaan Universitas Jember
Get PDFLibrary is all about service, therefore UPT Perpustakaan Universitas Jember commited to always do a continuous improvement on their service by implying quality management systems ISO 9001:2008. Tools to evaluate the effectiveness of quality management systems is quality audit which is held by Badan Penjamin Mutu (BPM) and performed annually. Quality audit performed by interviewing respondents, ask the respondents to filling in the questionnaires, and the last method is observing the library activity, and analyzes if the reality meets the standards set by the UPT Perpustakaan itself. There are 3 types of finding resulted by quality audit avtivity, they are cathegorized as observative finding, minor finding and mayor finding. Minor findings have been found in Pembinaan Koleksi's sector and Gugus Penjamin Mutu's sector whilst the mayor findings coming from Sirkulasi's sector, Pengembangan dan Kerjasama's sector and Layanan Perujukan dan Koleksi Khusus's sector. Mayor findings means that management should give more attention to the implimentation of quality management system which is implied to these sectors because the findings can influence the conformity between the processes and the products offered so that those will affect the services's quality given by the library. Minor findings means that finding will not influences the quality of the services, and generally human error is the cause of that findings. But although it will not influences the quality of the services, the minor findings still needs to be documented and need a correction action to correct the findings so that in the future, the management can prevent similar findings to ever occured again.Keywords: ISO 9001:2008, Library, Quality Audit, Quality Management System
Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109
Get PDFThis research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 whichfocuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research ofcritical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financialstatements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religiousobligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data usinginterviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The resultsshowed that there are many differences in the accounting process as well as the presentation of the financial statementsconducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who hasapplied PSAK NO. 109
Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ)
Get PDFThis research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45
Implementasi Penatausahaan, Pengelolaan, dan Pelaporan Alokasi Dana Desa Dalam Proses Pembangunan Desa Bimorejo Kecamatan Wongsorejo Kabupaten Banyuwangi Tahun 2015
Get PDFThis study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government
Akuntabilitas Pengelolaan Dana BOS Di SDN Pringgowirawan 02 Kecamatan Sumberbaru Kabupaten Jember Tahun 2014
Get PDFhis research aims to know the application of accountability system within the management of Accountability Of School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance (BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in the research is done through interview with the school principal and the chamberlain of Accountability Of School Operational Assistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is the management of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and the total used of Accountability of School Operational Assistance (BOS) fund itself. The compatibility of Accountability of School Operational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which is demonstrated the ability of school to use Accountability of School Operational Assistance (BOS) fund based on the planned Accountability of School Operational Assistance (BOS) fund in the earlier semester.
 
Analisis Pengaruh Variabel Kualitas Layanan Terhadap Kepuasan Pelanggan Apotek Kimia Farma Jember
Get PDFThis research aimed to analyze the effect of variable quality services to customer satisfaction in Kimia Farma PharmacyJember. The population in this research are customers of Kimia Farma Pharmacy Jember. Sampling method used is purposivesampling with the number of respondents 108 people. Variables used are 5 variables. This research located in Kimia FarmaPharmacy Jember. Primary data used in this research is the answer of the questionnaire, while secondary data in this study is ageneral overview of Kimia Farma, literature from many sources, and also from previous research. The analysis tool usedAnalysis Structural Equestion Modelling (SEM). The results showed that: 1) Physical evidence significantly effect oncustomer satisfaction in Kimia Farma Pharmacy Jember; 2) Reliability significantly effect on customer satisfaction in KimiaFarma Pharmacy Jember, and; 3) Responsiveness significantly effect on customer satisfaction in Kimia Farma PharmacyJember; 4) Assurance a significantly effect on customer satisfaction in Kimia Farma Pharmaciy Jember; 5) Empathysignificantly effect on customer satisfaction in Kimia Farma Pharmacy Jember