JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Perlakuan Akuntansi atas Biaya Lingkungan pada RS Perkebunan dan RSUD Balung di Kabupaten Jember: Pendekatan Observasional
Full text linkThis research aims to know the accounting treatment of environmental costs at RS Perkebunan and RSUD Balung, to measure the level of deffrence or similarity both hospitals and to measure the level of compliance with Accounting Standards and applicable accounting concepts. This research is descriptive research with qualitative approach, a method is done by collecting, preparing and analyzing descriptive data obtained through observation, interviews, documentation and comparison of the data both hospitals. To minimize errors thay may occur, this research used data triangulation. The results showed some differences and similarities in the accounting treatment of environmental costs carried by RS Perkebunan and RSUD Balung in Jember. Differences arise because the two hospitals have a difference in the application of standards and policy management so that the level of compliance based on the accounting standards applied.
Keywords: accounting, environmental, waste, hospita
Pengaruh Pertumbuhan Ekonomi, Tingkat Inflasi, dan Pertumbuhan Penduduk terhadap Tingkat Pengangguran Terbuka di Indonesia
Full text linkThis study aims to determine the effect of economic growth, inflation and population growth in open unemployment rate in Indonesia. The type of data used in this study is secondary data in the form of time series data and variable data used are annual data in the period 1986-2017 with the object of research in the country o Indonesia. The data sources used in this study were obtained from the Central Statistics Agency (BPS) Indonesia and World Bank. The analytical method used in this study is multiple linear regression analysis with the Ordinary Least Square (OLS) technique. The estimation of time series data with multiple linear regression analysis shows that the economics growth variable has a positive and not significant effect on the level of open unemployment, the inflation variable has a positive and not significant effect on the level of open unemployment, and the population growth variable has a negative and significant effect on the level of open unemployment in Indonesia.
Keywords: Open Unemployment, Economic Growth, Inflation, Population Growt
Pengaruh Service Recovery terhadap Customer Satisfaction pada Hotel Royal Jember
Full text linkThis article aims to determine the effect of service recovery consisting of procedural justice, interactional justice and distributive justice on customer satisfaction in guests Hotel Royal Jember. Methods of data collection is done by distributing questionnaires to 104 respondents who are guests Hotel Royal Jember with the following criteria must be at least 17 years because they have had the income and memampu use the services of the hotel and was the guest of Hotel Royal Jember ever experienced keluihan when using the services of Hotel Royal Jember , The data used in this study are primary data and secondary data. The data analysis method used is logistic regression analysis. The results showed that the variables used are service recovery consisting of procedural justice, interactional justice and distributive justice effect on customer satisfaction in guests Hotel Royal Jember
Keywords: Distributive Justice, Interactional Justice, Procedural Justice, Customer Satisfaction
Implementasi Kepemimpinan, Motivasi, dan Budaya Organisasi Kaitannya dengan Profesionalisme Karyawan Tetap: Studi Deskriptif di Bank Jatim Cabang Jember
Full text linkThis study has two objectives. First, describe the implementation of leadership, motivation, and organizational culture in relation to the professionalism of permanent employees. Second, analyze the relationship of leadership, motivation and organizational culture with the professionalism of permanent employees. The object of research is Bank Jatim, Jember Branch. This study uses descriptive and expalanatory design. The population is 47 permanent employees of Bank Jatim, Jember Branch. The sampling method used is a saturated sample technique which is included in nonprobability sampling. With saturated sample techniques, the entire population is used as the research sample. Data collection is done through survey and observation methods. The analytical method used is descriptive statistical analysis and correlation analysis of Kendall Tau.
Keywords: Leadership, Motivation, Organizational Culture, Profesionalis
Pengaruh Gaya Hidup Konsumtif dan Promosi Penjualan terhadap Keputusan Pembelian: Studi pada Konsumen Burger King di Surabaya
Full text linkThe emergence of various types of fastfood with the predominance of American-style restaurants is very intense in Indonesia. This proves that foreign restaurants are quite popular among Indonesian people. Accompanied by the influence of westernization (westernized behavior) that makes consumption patterns that accentuate luxury, pleasure and spree spending money are enough to influence people’s lifestyle today. The company’s strategy competition in fighting over the market becomes very tough, so they are competing to improve their company strategy. Population of this research is consumer of Burger King in Surabaya. The sampling method of this research was non-probability sampling with judgemental sampling method with a total sample of 220 respondents. This research instrument used an offline questionnaire with likert scale while multiple linear regression were used in order to analysis the dat. The result of this research indicate that consumptive lifestyle have a significant positive effect toward purchase decision, and sales promotion have a significant positive effect toward purchase decision. But in this research value shows that sales promotion variable has larger influence.
Keywords: Consumptive Lifestyle, Purchase Decision, Sales Promotio
Memahami Theory of Constraint dari Sumber Pertama Pembumian Kasus Novel “The Goalsâ€
Full text linkThis article is grounded The Goal (Goldratt & Cox, 2008). It describes a case that occurred in a company. Manager has three months to change unprofitable and unreliable factory operations to succeed. It shows the differences that occur in a manufacturing company in a process, and how to discuss the difficulties that occur, and reduce their impact. Manager team discussed the challenges in the material flow, and immediately started requesting changes to help increase reserves and increase production. They brought an old machine that they received for free to increase the capacity of the engine, which has proven to be one of the two bottlenecks. Furthermore, they changed the process that happened to the company, changed like they did, which caused a great deal in getting the product and also caused some products to be heated several times to make it warmer and then even harder not just once or not at all.
Keywords: throughput, bottleneck, performance, constrain
Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia
Full text linkThe aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management.
Keywords: auditor quality, corporate governance, earnings management, islamic banks
 
Analisis Pengaruh Word of Mouth dan Brand Image Terhadap Keputusan Pembelian pada Waroeng Spesial Sambal "SS" Jember
Full text linkThe research aims to analyze influence of work discipline, Work Environment and Work Stress variables to employee performance Akademi Kebidanan Dr. Soebandi Jember. Data is used in this study was primary data obtained from a questionnaire that was given to the respondent. The sampling method used in this study was issaturated with a total sample of 44 respondents. Data analysis method used is multiple linear regression analysis method.The results of this study indicate that discipline significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember, physical sgnificant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember. Workplace non physical significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember. Job stress influential significant positive operating environment performance employees Akademi Kebidanan Dr. Soebandi Jember.
Keywords: Work Discipline, Employee Performance, Work Environment, Work Stres
Rekontruksi Laporan Keuangan Distributor Molreng Jember Berdasarkan SAK EMKM
Full text linkThis study discusses the suitability and financial reporting of Molreng Jember Distributors based on SAK EMKM. The method used by researchers is a qualitative method. This research is a case study with the object of research on the financial statements of Molreng Jember Distributors who have not yet applied the SAK EMKM-based financial reporting. Data retrieval is done by interview and documentation. This study shows that Molreng Jember Distributors only make simple records, considering the lack of understanding in making financial reports. Molreng Jember Distributors only record income and borrowing in order to obtain the final result in the form of profit. Financial reports for Molreng Jember Distributors can be accessed by the owner to find out how the business actually is so that they can determine the selling price for the following year.
Keywords: Financial statements, UMKM, SAK EMK
Analisis Komparasi Profitabilitas Pertanian Padi Organik dan Anorganik di Desa Lombok Kulon Kabupaten Bondowoso
Full text linkProfitability is a very important element for a business or company. Profitability ratios are usually used to see how the effectiveness and efficiency of a business in the use of venture capital. The factors that affect the level of profitability in this study are the cost of production, production, sales and profits. This research discusses how to compare the profitability of organic and inorganic rice farming. The analysis was conducted on 13 samples of organic rice farmers and 30 samples of inorganic farmers domiciled in Lombok Kulon Village, Bondowoso Regency. This study uses two types of profitability, namely Net Profit Margin (NPM) and Return On Capital Employed (ROCE). The test uses the Independent sample t-test and the Mann Whitney Test, depending on the results of the normality test data. The test results show that there are differences in the level of profitability of organic rice farming and inorganic rice farming. The test results with the statistical difference test also showed that there were significant differences in the comparison of the profitability levels in the two agricultural systems. Thus it can be concluded that there are significant differences in the level of profitability of Net Profit Margin (NPM) and Return On Capital Employed (ROCE) in organic and inorganic rice farming systems.
Keywords: Profitability Ratio, NPM, ROCE, Organic Rice and AnOrganic Rice