https://ojs.unpkediri.ac.id/index.php/akuntansi/issue/feed JAE (JURNAL AKUNTANSI DAN EKONOMI) 2021-07-14T05:57:07+07:00 Faisol faisol_hambali@yahoo.co.id Open Journal Systems <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15008 PENGARUH KOMPETENSI APARATUR, SYSTEM PENGENDALIAN INTERN DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DANA DESA 2021-07-04T00:09:43+07:00 Marwah Yusuf marwah_yusuf@yahoo.com Irmawati Ibrahim irmawatylamawatho7809@gmail.com Yusdhaniar yusdhaniar529@gmail.com Fulia Indah Waty indahwatyskesen@gmail.com <p><em>Abstract </em></p> <p><em>This research was conducted to find out the Effect of Apparatus Competence, Internal Control System and Individual Morality on Prevention of Village Fund Fraud in the Village Government in the Middle Adonara district. This research is a survey research using a questionnaire. The population taken in this study amounted to 35 people. The sample taken for this study amounted to 65 respondents, but of the 65 questionnaires that were distributed only 35 were returned &nbsp;and 30 were not returned so that the number of questionnaires processed was 35. This sample was taken using&nbsp; a saturated sampling method. Hypothesis testing is carried out using multiple lenear regression techniques. The results of this study state that Apparatus Competence, Internal Control System and Individual Morality have a significant effect on the prevention of Village Fund Frauds in the Village government in the Middle Adonara District.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: </em></strong><em>apparatus competence, internal control system, and individual morality</em></p> 2021-07-03T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15830 PENGARUH RASIO EARLY WARNING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT SOLVABILITAS PADA ASURANSI JIWA SYARIAH 2021-07-04T00:09:43+07:00 Julietta Fairuzar Awrasya julietta.17080694017@mhs.unesa.ac.id Rohmawati Kusumaningtias rohmawatikusumaningtias@unesa.ac.id <p>The purpose of this research is to determine the effect of early warning systems (EWS) and good corporate governance (GCG) on the level of solvency. The indicators that used to measure EWS are the ratio of the change in surplus, the ratio of claim expenses, the ratio of management fees, the ratio of liquidity and the ratio of premium growth. Meanwhile, the indicators used to measure GCG are the size of the board of commissioners, the size of the board of directors and the size of the sharia supervisory board (SSB). The indicator used to measure the level of solvency is risk based capital (RBC). This research uses a quantitative research method with purposive sampling technique, which produces a sample of 14 sharia life insurance companies (consisting of 70 data) listed in the Financial Services Authority for the 2015-2019 period. This research has results that show that the ratio of changes in surplus, the ratio of claim expense, the ratio of management costs, the ratio of premium growth, and the size of SSB have no influence on the level of solvency. Meanwhile, the liquidity ratio, the size of the board of commissioners and the size of the board of directors have an influence on the level of solvency.</p> 2021-07-03T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15921 THE INFLUENCE OF FINANCIAL LITERATION, SERVICE FEATURES, AND EASY OF USE ON USING E-MONEY 2021-07-10T09:23:20+07:00 Aulia Puspa Giriani Susanti aulia.17080304006@mhs.unesa.ac.id Susanti Susanti susanti@unesa.ac.id <p><em>The research was conducted to determine and analyze the effect of financial literacy, service features, and ease of use on the use of e-money. This type of research is a quantitative research. The technique used to obtain the research sample was random sampling technique, amounting to 110 active student respondents in the Accounting Education Study Program, State University of Surabaya. The data analysis method used is multiple linear regression analysis, previously carried out by instrument tests and classical assumption tests. Followed by hypothesis testing using SPPS 25 software. The results of this study state that financial literacy has a negative and insignificant effect on the use of e-money, while partially service features and ease of use have a positive and significant effect on the use of e-money. Meanwhile, simultaneously states that financial literacy, service features, and ease of use have a significant influence on the use of e-money.</em><strong><em>&nbsp;</em></strong></p> 2021-07-03T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15951 THE EFFECT OF SERVICE QUALITY, PROFIT SHARING, AND TRUST ON ISLAMIC BANK CUSTOMER SATISFACTION DURING THE COVID-19 PANDEMIC 2021-07-04T00:09:44+07:00 Novita Sari novita.17080694048@mhs.unesa.ac.id Rohmawati Kusumaningtias rohmawatikusumaningtias@unesa.ac.id <p>The purpose of this research is to determine the effect of servive quality, profit sharing, and customer trust in Islamic Bank customer during the Covid-19 pandemic. This research uses a population of Islamic Bank customers in the Surabaya City and the number of samples of the research is 100 respondents with the Non Probability Sampling methode and the technique used is Accidental Sampling. Data collection was carried out by distributing quetionnaires online. The data analysis technique used is multiple regression analysis and based on the result of the analysis it was found that service quality, proft sharing, and trust is a positive and significant impact on customer satisfaction in Islamic Banks customer during the Covid-19 pandemic</p> 2021-07-03T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15876 THE EFFECT OF PROFITABILITY, FIRM SIZE, AND FINANCIAL DISTRESS ON THE APPLICATION OF ACCOUNTING CONSERVATISM 2021-07-04T16:44:25+07:00 Ricky Ardianto Efendi ricky.17080694050@mhs.unesa.ac.id Susi Handayani susihandayani@unesa.ac.id <p><em>This research aims to obtain empirical evidence regarding the effect of profitability, firm size, and financial distress on the application of accounting conservatism. In this research, the variables consist of the independent variable and the dependent variable. The independent variables used are profitability, firm size, and financial distress. While the dependent variable used is accounting conservatism. The population chosen to be researched are companies listed on the Indonesia Stock Exchange, and included in the manufacturing industry. The observation period chosen was 2017 to 2019. The data used were financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling method used purposive sampling with several defined criteria. The final data sample obtained was 297 data. The method of analysis in this research is multiple linear regression, using SPSS 23 software. The results obtained are that profitability has a negative effect on the application of accounting conservatism, financial distress has a positive effect on the application of accounting conservatism, and firm size has no effect on the application of accounting conservatism.</em></p> 2021-07-03T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15992 PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR) 2021-07-04T16:42:17+07:00 Katherine Fauziah katherine.17080694062@mhs.unesa.ac.id Merlyana Dwinda Yanthi merlyanayanthi@unesa.ac.id <p>The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.</p> 2021-07-04T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14069 EARNING PER SHARE, PRICE EARNING RATIO, PRICE BOOK VALUE, NET PROFIT MARGIN, TOTAL ASSET TURNOVER, DAN HARGA SAHAM 2021-07-12T19:44:01+07:00 Indah Juliani Indahjuliani29@gmail.com Siti NurLaela Dra.nurlaela90@gmail.com Endang Masitoh yunmasitoh@yahoo.com <p><strong>Abstac</strong></p> <p><em>Stock investment is one investment that has attracted the interest of many people. Although there are risks because the stock is very sensitive to changes that can have an impact on stock prices. But stock investments offer high returns and opportunities. The purpose of this study was to determine and analyze the effect of Earning Per Share, Price Earning Ratio, Price Book Value, Net Profit Margin, and Total Asset Turnover on stock prices. The population of this study is the chemical and pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The number of samples of this study were 8 companies, with sampling using a purposive sampling method that is sampling based on certain criteria. The analysis technique uses multiple linear regression with the results showing that Earning Per Share, Price Earning Ratio, Price Book Value, and Net Profit Margin affect the stock price. While Total Asset Turnover has no effect on stock prices.</em></p> <p><em>&nbsp;</em></p> <p><strong>Keyword &nbsp;: </strong><strong><em>Earning Per Share, Price Earning Ratio, Price Book Value, Net Profit Margin, Total Asset Turnover, </em></strong><strong>Stock Price</strong></p> 2021-07-04T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16079 PENGGUNAAN DANA DESA DALAM PRESPEKTIF MAQASHID SYARIAH 2021-07-12T19:38:24+07:00 Inkha Maylalang Syahputri inkhamaylalang16@gmail.com <p>Abstract</p> <p><em>The state has an important role in the development of a region. The regional development can be carried out through various aspects of education so that in order to achieve this development the state gives a separate authority or regional autonomy, one of which is in the rural area. Village financial management is an integral part of the state and regional financial system. This research was conducted in Grogol Village, Tulangan District, Sidoarjo Regency by using a qualitative approach with the comparison of </em><em>maqashid syariah</em><em>.</em></p> <p>&nbsp;</p> 2021-07-12T00:00:00+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14109 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM 2021-07-14T05:57:07+07:00 Bunga Nur Islamiyah bunganuri15@gmail.com Anita Wijayanti itax_solo@yahoo.com Endang Masitoh W yunmasitoh@yahoo.com <p><em>The research aims to test and find out whether there is an effect of DPS, EPS, LDR, and NPM on stock prices in Banking companies in 2014-2018. The object of this research is a banking company listed on the Indonesia Stock Exchange in 2014-2018, totaling 43 companies. The technique used is purposive sampling. The samples used in this study were 10 Perbakan companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the Dividend Per Share (DPS) and Earning Per Share (EPS) affect the stock prices of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on the stock price of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. </em></p> 2021-07-14T05:53:32+07:00 Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI)