JAE (JURNAL AKUNTANSI DAN EKONOMI) http://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN (Online)</strong></em>: <em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180</a></strong></em></p> <p><em><strong>The Journal is published by Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. This Journal is published twice a year on September and March.</strong></em></p> <p><em><strong><a href="http://ojs.unpkediri.ac.id/index.php/akuntansi/issue/view/35">Vol 1 No 1 Tahun 2016</a><br><em><a href="http://ojs.unpkediri.ac.id/index.php/akuntansi/issue/view/49">Vol 2 No 1 Tahun 2017</a></em><br><em><a href="http://ojs.unpkediri.ac.id/index.php/akuntansi/issue/view/67">Vol 2 No 2 Tahun 2017</a></em></strong></em></p> en-US faisol@unpkediri.ac.id (FAISOL) jurnal_jae@unpkdiri.ac.id (Faisol) Fri, 01 Sep 2017 00:00:00 +0000 OJS 3.0.2.0 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Dana Perimbangan, Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Di Kabupaten Kepulauan Yapen http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/864 <p>The purpose of this research is to know the influence of balancing fund (general allocation fund, special allocation fund, revenue sharing), local revenue (PAD), and economic growth on human development index (HDI) in Yapen Islands District. Balancing funds and PAD are funded by capital expenditures, while economic growth is a control variable based on the theoretical study of the UNDP's Human Development Report. The analytical method used is multiple linear regression. The result of research estimation shows that the ratio of DAK and PAD to capital expenditure and economic growth have positive and significant effect on HDI while DAU variable has significant negative effect. For DBH ratio to capital expenditure becomes the only variable that does not significantly affect HDI.</p> Pieter De Fretes ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/864 Fri, 01 Sep 2017 00:00:00 +0000 Analisis Financing To Deposit Ratio, Debt To Equity Ratio, Return On Equity Dan Quick Ratio Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/865 <p><em>Murabaha financing is a form of channeling funds of Islamic banks in transaction using the contract of sale and purchase of goods, where the selling price at cost plus agreed profit and the seller must disclose the acquisition cost of the goods to the buyer, the payment of Murabaha can be made by cash or deferred / credit , This study was conducted to analyze the effect of Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR) on the financing Murabaha of Islamic Banks in the period of 2012-2015. Data analysis technique used is multiple linear regression analysis with a confidence level of 5%. The data used is secondary data obtained from the publication of the quarterly financial statements are recorded in the Bank Indonesia (BI). This study uses quarterly reports the population of the entire Islamic Banks registered in Bank Indonesia (BI) in 2012-2015 a total of 11 Islamic banks. The sampling technique used was purposive sampling were then obtained 64 samples of the quarterly financial statements. The results showed that partially FDR, ROE and QR significant and positive impact on the financing murabaha, while DER has significant and negative effect on murabaha financing. Based on F test showed that the FDR, DER, ROE and QR simultaneously affect the financing murabaha, the influence of these four variables independet was 43.7% and the remaining 56.3% influenced by other variables outside the research. Based on the conclusions on the outcome of this study, the authors suggest that in the decision the distribution of murabaha financing not only consider Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR), but should consider other factors, so that the decision could be more precise and accurate.</em></p> Diah Nurdiwaty, Faisol Faisol ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/865 Fri, 01 Sep 2017 00:00:00 +0000 Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/866 <p>Penerapan <em>Good Corporate Governance</em> saat ini bukan lagi sekedar kewajiban, namun telah menjadi kebutuhan bagi setiap perusahaan dan organisasi. <em>Good Corporate Governance</em> diperlukan untuk memberikan kemajuan terhadap kinerja suatu perusahaan dan dapat menjadikan perusahaan berumur panjang dan bisa dipercaya .Selain GCG, perusahaan juga harus berfokus pada <em>Corporate Social Responsibility</em> dari perusahaan tersebut, karena perkembangan dunia usaha saat ini menuntut perusahaan untuk lebih meningkatkan perhatiannya terhadap lingkungan sosial agar dapat meningkatkan kinerja keuangan perusahaan tersebut.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Penelitian ini bertujuan untuk mengetahui pengaruh variabel dewan direksi, dewan komisaris, komite audit dan <em>corporate social responsibility </em>(CSR) terhadap kinerja keuangan yang diproksikan dengan <em>return on assets </em>(ROA) pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling yang menghasilkan 12 sampel dalam kurun waktu 3 tahun yaitu sebanyak 48 unit sampel. Metode analisis yang digunakan yaitu analisis regresi data panel yang diolah menggunakan Eviews 9.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hasil penelitian ini menunjukkan bahwa secara simultan variabel dewan direksi, dewan komisaris, komite audit dan <em>corporate social responsibiity </em>(CSR) berpengaruh terhadap kinerja keuangan perusahaan yang diproksikan dengan <em>return on assets </em>(ROA). Secara parsial variabel dewan direksi dan dewan komisaris berpengaruh secara positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan variabel komite audit dan <em>corporate social responsibility </em>(CSR) tidak berpengaruh terhadap kinerja keuangan perusahaan</p> Inge Rahmawati, Brady Rikumahu, Vaya Juliana Dillak ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/866 Fri, 01 Sep 2017 00:00:00 +0000 Internalisasi Nilai Pancasila Dalam Mata Kuliah Akuntansi Biaya (Suatu Studi Pengukuran Efektivitas Learning Outcome) http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/867 <p><em>Pancasila sebagai dasar negara harus diamalkan dalam kehidupan sehari-hari oleh seluruh rakyat Indonesia, tak terkecuali akuntan dalam menjalankan praktik keprofesiannya. Akuntan dalam menghitung &amp; melaporkan biaya produksi, mencatat siklus akuntansi biaya, menentukan harga jual, menilai persediaan, menyusun perencanaan, pengendalian dan pengambilan keputusan khusus harus dilandasi oleh jiwa berketuhanan, humanis, nasionalis, demokratis, dan berkeadilan. Mahasiswa akuntansi sebagai calon akuntan dimasa mendatang, harus dibekali karakter akuntan yang kompeten seutuhnya dan berjiwa Pancasila, melalui serangkaian kurikulum prodi yang terintegrasi dengan muatan Pancasila didalamnya. </em></p> <p><em>Tujuan penelitian ini adalah untuk mengukur efektivitas muatan nilai-nilai Pancasila yang diselipkan dalam matakuliah Akuntansi Biaya di Universitas Islam Kadiri Kediri pada tahun akademik 2016/2017. Metode penelitian menggunakan&nbsp; uji komparasi paired t test dan independent t test dengan taraf signifikansi 5 %. Hasil penelitian menunjukkan bahwa muatan nilai-nilai Pancasila telah berjalan efektif dan berhasil dalam meningkatkan pemahaman dan pengamalan mahasiswa dalam berpraktik akuntansi biaya bernilai Pancasila. Hal ini ditunjukkan dengan persepsi mahasiswa setelah perlakuan diberikan lebih baik dari sebelumnya (perbedaan signifikan), dan persepsi mahasiswa yang diselipi muatan Pancasila lebih baik dari yang tidak diselipi (perbedaan signifikan). Penelitian ini juga menyimpulkan bahwa keadaan mahasiswa bekerja atau tidak, dan faktor gender tidak mempengaruhi persepsinya atas praktik akuntansi biaya bernilai pancasila.</em></p> Marhaendra Kusuma ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/867 Fri, 01 Sep 2017 00:00:00 +0000 Analisis Biaya Volume Laba Sebagai Alat Bantu Perencanaan Laba Pada Perusahaan Pia Latief Kediri http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/868 <p>Small and medium enterprises in Kediri grow rapidly, especially food business. Similarly, Pia Latief's business is also growing year by year, as evidenced by the increasing demand. So this sector needs to continue to be developed and needs to be examined how the development so as to provide input and description of his business. The analysis that needs attention is related to the sales volume associated with the cost and the profit earned. The purpose of this research is to analyze related to break even point, contribution margin, margin of safety, and profit planning.</p> <p>The data used are primary data and secondary data. The research approach used is quantitative approach. Data analysis using least square method to separate semi variable cost into fixed cost and variable cost. After that analyzed by using break even point, contribution margin, and margin of safety. The results of research conducted on the company Pia Latief Kediri, on two products namely wet pia and dry pia is a wet pia BEP of 6,986 units, dry pia of 12,292 units. The margin of safety contribution was 53.34% from the sales, margin of safety was 95.67% with the target of 2017 for 169,581 units for wet pia product, dry pia sales target of 298,409 units. Expected from the results of this study can provide input on the company Pia Latief in determining the policy of production and sales, so obtained a profitable advantage.</p> Sigitpuji Winarko, Puji Astuti, Fitri Wijayanti ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/868 Fri, 01 Sep 2017 00:00:00 +0000 Analisis Sistem Informasi Akuntansi Penggajian Pegawai Negeri Sipil Pada UPTD SMPN 1 Purwoasri Kabupaten Kediri http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/869 <p><em>&nbsp;</em></p> <p><em>This research is based on the fact that Payroll Accounting Information System is one of the principal activities of accounting information system designed to handle salary and payroll calculation on employees. The problems of this research are: (1). Analyze how the organizational structure of Human Resources (HR) on the payroll system? (2). Analyze how Payroll Accounting Information System at UPTD SMPN 1 Purwoasri Kediri Regency? (3). Analyze how Payroll Accounting Information System software is used at the office UPTD SMPN 1 Purwoasri Kediri ?.</em></p> <p><em>This research uses descriptive qualitative approach with the aim to know the application of Civil Servant Payroll Accounting Information System (PNS) whether it is effective and efficient. Data collected by doing observation, interview, documentation, and library study with stages collect data, analyze, compare findings with theories that exist and provide conclusions and suggestions on school institutions.</em></p> <p><em>The result of the research shows the Human Resource Organization Structure (SDM) related to payroll system of Civil Servant (PNS) at UPTD SMPN 1 Purwoasri namely School Operator, Personnel Administration, and Finance Administration / Financing, Payroll Accounting Information System used is good enough visible documents used in the flowcharts of employee payments are in accordance with Standard Operating Procedures (SOP) Government Regulation No. 30 of 2015 on Payroll Civil Servants (PNS), and processing salaries that are no longer manual but using software payroll Garuda produce information data presented more accurate.</em></p> Novita Novita, Diah Nurdiwaty ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/869 Fri, 01 Sep 2017 00:00:00 +0000 Peran Sektor Berbasis Industri Pada Perekonomian Provinsi Jawa Timur (Pendekatan Input-Output) http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/882 <p><em>The development of industrial sector</em><em> strongly</em><em> is essential for sustained and quality economic growth. </em><em>Based on </em><em>the role of the industrial sector</em><em>s are</em><em> significant in economy, it is reasonable to say that the industrial sector is said to be a strategic sector based on its ability to trigger economic growth. </em><em>The aims for t</em><em>his study</em><em> are</em><em>: (1) </em><em>to </em><em>know the role of industry-based sector in the economy of East Java Province, 2). </em><em>to </em><em>know which sector can be made </em><em>as</em> <em>a</em><em> leading sector so that it can be prioritized in its development. Using input output models to analyze the linkages and </em><em>multiplier</em> <em>for</em><em> each industry-based sector. The result of the </em><em>study</em><em> shows that the role of the sector is seen from </em><em>foward</em><em> linkages</em><em> effect</em><em>, the non-</em><em>clas</em><em>si</em><em>f</em><em>ied goods industry sector and the chemical industry </em><em>are</em><em> industr</em><em>ies</em><em> with a high </em><em>forward</em><em> linkages</em><em> effect</em><em>. While</em> <em>the rice milling industry sector is the sector with the highest backward</em><em> linkages effect</em><em>. The sector with the highest output multiplier impact is the rice mill industry. </em><em>T</em><em>he pesticide fertilizer industry sector has the highest income multipliers impact. </em><em>T</em><em>he cigarette industry is the sector with the largest contribution to the export of East Java Province. </em><em>T</em><em>he paper industry is the sector with the highest import contribution, followed by the cigarette industry. </em><em>For </em><em>the twenty-four industry-based sectors in the East Java economy, the rice milling sector and the sugar industry sector are potential sectors to be developed</em><em>.</em></p> Edy Santoso ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/882 Fri, 01 Sep 2017 00:00:00 +0000 Cover http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/883 <p>The Journal is published by Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. This Journal is published twice a year on September and March.</p> Hal Cover ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/883 Fri, 01 Sep 2017 00:00:00 +0000 Redaksi http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/886 <p>The Journal is published by Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. This Journal is published twice a year on September and March.</p> Dewan Redaksi ##submission.copyrightStatement## http://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/886 Fri, 01 Sep 2017 00:00:00 +0000