JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Hedonic Treadmill Syndrome, Financial Management Behavior, dan Generasi Milenial
Full text linkThe students consumptive behavior is the impact of increased consumption and economic growth. The continued impact of consumptive behavior is hedonism. Every student needs a tool called money to make ends meet as a student and his daily needs. However, the desire and dissatisfaction of students with what they already have can cause financial problems to arise, so that every student needs an increase in financial management behavior. Descriptive qualitative method with an interpretive approach is used in this research.
This reserach aim to find out the students' hedonic treadmill syndrome and how to implement the concept of their financial management behavior considering the many cafes around UIN Malang. This study concluded that the environment affects students' hedonic treadmill syndrome. The meaning of the concept of financial management behavior by Accounting students of UIN Malang as a form of responsibility because their parents have entrusted them with pocket money. Thus, students feel they must be able to manage these funds, take them into account, distribute them properly, and use them logically.
Keywords: Hedonic Treadmill Sundrome, Financial Management Behavior, University Studen
Faktor- Faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah pada BMT Maslahah Se-Kabupaten Situbondo
Full text linkThe level of profit sharing provided by Islamic banks is one of the public's attractions to store funds in Islamic banks, but at the profit sharing level. Because it still refers to conventional bank interest rates, people still think that Islamic banks are the same as conventional banks. This study aims to analyze the factors that influence the level of profit sharing of mudharabah deposits at BMT Maslahah in Situbondo Regency. The population used is the annual financial statements in the 5 Sub-District Regencies of Situbondo 2014-2019. The sample selection tested in this study used SPSS 20.0 software. Variables used in this study are Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs Operating Income). As an independent variable, and the level of profit sharing of mudharabah deposits as the dependent variable. Some of the results show that the Return on Assets (ROA), Financing to Deposits Ratio (FDR) have a positive effect on the profit sharing rate of mudharabah deposits while Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO (Operational Cost of Operating Income) has a negative effect .
Keywords: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs, Operating Income, Profit Sharing Rate for Mudharabah Deposits)
Variabel Penentu Produktivitas Amil dan Kinerja Penyaluran Zakat dan Infaq pada Baznas Kabupaten di Provinsi Jawa Timur
Full text linkThis study aims to determine how the performance of BAZNAS Jawa Timur in zakat, infaq, and shadaqah distribution. This type of research is explanatory research, namely research that explains the relationship of the influence of independent variables on the dependent variable through the hypothesis test. Type of data used in this study is secondary data in the form of financial data sourced from financial statements related to the variables studied. Data source obtained by BAZNAS financial report in East Java Province. The results of this study are the zakat collection variable and infaq collection variable does not affect the amil productivity. Amil productivity does not affect the performance of zakat distribution and infaq distribution performance. All hypotheses are rejected.
Keywords: Zakat, Infaq, Shadaqah, Collecting, Amil Productivity, Distribution Performance
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 69 pada Perusahaan Agroindustri di Indonesia: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Full text linkThis study aims to determine and analyze the difference in financial performance proxied by current ratio, return on asset, and debt-to-asset ratio between pre and post-adoption of PSAK 69 of agroindustry companies in Indonesia. The research method used quantative method. Samples were choosen using purposive sampling method. Paired sample t-test as parametric test and wilcoxon signed rank test as non-parametric test are used to test and examine ther result of this research. The result of this research showed that (1) there is no difference in current ratio between pre and post-adoption of PSAK 69, (2) there is difference in return on asset between pre and post-adoption of PSAK 69, and (3) there is no difference in debt-to-asset ratio between pre and post-adoption of PSAK 69.
Keywords: PSAK 69, Biological Assets, Financial Performanc
Competitive Intelligence and Product Development/Innovations in Pharmaceutical Firms in Lagos State, Nigeria
Full text linkThis study examined competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. Three hypotheses were formulated to determine whether or not a relationship exist between competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. The study adopted a survey research design to obtain data, using a structured questionnaire which was analyzed using Pearson’s product moment coefficient of correlation. The result indicated that there exists a significant relationship between competitive intelligence and product development and innovation in pharmaceutical firms in Lagos State, Nigeria. Based on the finding it was concluded that the process of product development and innovation cannot be successful except there is information about customer’s needs, wants and expectations of which the innovation products or services intends to serve. The study recommended among others that pharmaceutical firms should leverage on information gathering and sharing to determine the nature of the new product and service so that the new product offerings will be more valued and satisfying than the existing ones that are offered by the competitors.
Keywords: Competitive Intelligence, Information gathering and sharing, Product Development and innovations, New products, New product offerings, Pharmaceutical firms
Free Cash Flows, Management Ownership, Dividend Policy, and Debt Policy
Full text linkThis study aims to identify and examine empirically effect of free cash flows, managerial ownership and dividend policy on debt policy (empirical study on companies listed on Stock Exchange). This study uses secondary data in form of financial statements derived from annual financial statements of companies listed on Stock Exchange and available reporting consecutive years from 2012 to 2017. Samples were taken by purposive sampling with first criteria company's annual financial statement data available for consecutive reporting years from 2012 to 2017. Number of samples in this study 132 firm years. Data analysis methods used in this study is multiple linear regression analysis. Results showed that: free cash flows and managerial ownership has a significant positive effect on debt policy. Dividend policy have a significant negative effect on debt policy.
Keywords: Free cash Flows, Management Ownership Dividend Policy, Debt Polic
Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 dan PSAK No. 101
Full text linkThe accounting treatment of Qardhul Hasan financing has been regulated in PSAK No. 59 and PSAK No. 101, but there are still many sharia entities especially in Baitul Maal wa Ta'lim who have not followed the Statement of Financial Accounting Standards (PSAK) rules. As well as the implementation of Qardhul Hasan financing at BMT XX which having some problems that the rate of return and funds managed are not presented in detail. Therefore, the accounting treatment of Qardhul Hasan financing at BMT XX needs to be considered. The aims of this study are to describe and adjust the accounting treatment of Qardhul Hasan financing at BMT XX with PSAK No. 59 and PSAK No. 101.
This study uses a qualitative method with a descriptive approach by describing the implementation of Qardhul Hasan financing at BMT Maslahah Capem Pakisaji, then analyzing the suitability of accounting treatment in the form of recognition, measurement, presentation and disclosure of Qardhul Hasan financing at BMT XX through interviews, observation and documentation with PSAK No. 59 and PSAK No. 101.
The result of this study indicates that the accounting treatment of Qardhul Hasan financing at BMT XX is not fully in accordance with PSAK No. 59 and PSAK No. 101, in terms of recognition, measurement, presentation, and disclosure of financial statements.
Keywords: Accounting Treatment, Qardhul Hasan Financing, BMT, PSAK No. 59, PSAK No. 101
Pengaruh Kecerdasan Emosional dan Komitmen Organisasional terhadap Kinerja Karyawan Bagian Busana Roxy Square Mall Jember dengan Organizational Citizenship Behavior (OCB) Sebagai Variabel Intervening
Full text linkThis study aims to determine the influence of emotional intellegence and organizational commitment on the employee performance fashion department in Roxy Square Mall Jember with organizational citizenship behavior (OCB) as intervening. The population in this study were all employees working at fasion department Roxy Square Mall Jember branch as much as 210 employees and the sample used was 138 respondents. The sampling technique uses probality sampling with simple random sampling method. The research model was tested by using the path analysis.
The results of this study showed that the emotional intelligence and organizational commitment had a positive effect on Organizational Citizenship Behavior (OCB). The emotional intelligence, organizational commitment and Organizational Citizenship Behavior (OCB) had a positive effect on the employee performance. Emotional intelligence and organizational commitment had an indirect effect on the employee performance through the Organizational Citizenship Behavior (OCB). When analyzed further, the percentage of direct effect was higher than the indirect effect, which showed that the mediating variable of Organizational Citizenship Behavior (OCB) had less effect on the employee performance.
Keywords: Emotional Intelligence, Organizational Commitment, Organizational Citizenship Behavior (OCB), Employee Performance
Pengaruh Nilai Wajar Aset Biologis terhadap Manajemen Laba: Studi Empiris pada Perusahaan Sektor Agroindustri yang Terdaftar di Bursa Efek Indonesia
Full text linkThe purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research is a quantitative study using secondary data from annual and quarterly reports of agroindustry companies 2018. This study uses the dependent variable earning management which is measured by Stubben’s model, independent variable biological asset’s fair value which is measured by gains or losses from the implementation of fair value to biological assets, and control variables firm size (logarithm of total assets) and leverage (DER). The results of this study shows that the biological asset’s fair value which is implemented through the PSAK 69: Agriculture has the positive effect on the earning management, and control variables (firm size and leverage) have no effect on earning management. This results indicates that the implementation of biological asset’s fair value through PSAK 69 in agroindustry companies enhances earning management action taken by manager.
Keywords: biological assets; earning management; fair value; PSAK 69
Pembiayaan Sistem Bagi Hasil Lembaga Keuangan Syariah pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Jember
Full text linkThis study aims to know the implementation of “pembiayaan bagi hasil†conducted by the islamic financial institutions including the type of financing given outcomes, the problems during the implementation from the islamic financial instituitons and partners view. This study is a qualitative research with multi-case studies approach, the research examines two or more subjects, background, or storage of research data. Stages of research conducted field study/survey is used to find the problem of financing system in Islamic Financial Institutions and their partners. The result shows that overall of seven islamic financial institutions have “pembiayaan bagi hasil†and Musyarakah financing as one of their products in providing services to their business partners. But it its implementation, there are three main problems, they are the lack of financial statement reports, the side streams, and asymetry of information. From the problem, researches gives some solutions, the first is the partner need a mentoring about financial statement report periodically, raise public awareness about honesty culture, and improve the quality and quantity of human resources on islamic financial institutions.
Keyword: Profit Loss Sharing, Islamic Financial Institutions, SME