JEA17: Jurnal Ekonomi Akuntansi最新文献_第5页

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 企业规模、盈利能力、审计意见和流动性对2014-2018年在印尼证券交易所上市的矿业和农业业审计意见的影响

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2020-10-28 DOI: 10.30996/jea17.v5i2.4276

Yulianto Yulianto, Bambang Tutuko, larasati meita

{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018","authors":"Yulianto Yulianto, Bambang Tutuko, larasati meita","doi":"10.30996/jea17.v5i2.4276","DOIUrl":"https://doi.org/10.30996/jea17.v5i2.4276","url":null,"abstract":"ABSTRACTThis study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05. ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131793622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PUBLIK TERHADAP TAMAN KOTA SEBAGAI RUANG PUBLIK DI KOTA SURABAYA 分析影响公众对城市公园作为公共空间的公众满意的因素

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3305

Adiati Trihastusti, Sigit Santoso, Nono Soepriyadi

{"title":"ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PUBLIK TERHADAP TAMAN KOTA SEBAGAI RUANG PUBLIK DI KOTA SURABAYA","authors":"Adiati Trihastusti, Sigit Santoso, Nono Soepriyadi","doi":"10.30996/jea17.v4i02.3305","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3305","url":null,"abstract":"ABSTRACT The city of Surabaya as a metropolitan city is experiencing a rapid development revolution to meet heterogeneous public demand, which is certainly a concern for the city government. As a metropois city that is growing rapidly in economic development, of course it is also followed by a rapid population as well. The rapid development also still considers environmental aspects and the beauty of the city of Surabaya, so the government is expected to provide public space or Green Open Space (RTH) that can be utilized by the community. In Law No. 26 of 2007, the need for the provision and utilization of green open space with a proportion of the area set at least 30 percent of the total area of the city. RTH is utilized as a public space and by Surabaya Mayor B Risma is built a public facility in the form of a city park, which is an active park and its facilities in the city of Surabaya. RTH service efforts are also being intensified by the Surabaya City Green and Open Space Agency at present. The number of vacant lots in the middle of the city is now used as city parks and urban forests, and there are dozens of city parks owned by Surabaya City. Therefore, it is necessary to conduct research to determine the impact, benefits, influence and satisfaction of the community towards this policy. From the results of the analysis and discussion it is known that the Sports Facilities, Wifi Area, Street Vendors, and Recreation Areas variables have a positive influence on people's satisfaction. Where the city park as a public space part of green space has a contribution of 89.5% to the satisfaction of the community, with the facilities contained in the city park. Therefore Surabaya Mayor B Risma's program builds public facilities in the form of city parks, namely active parks and their facilities in the Surabaya city area, which are very significant and beneficial to the public. Keywords: kepuasan publik, taman kota (Sarana Olahraga, Area Wifi, Pedagang Kaki Lima /Kuliner, Tempat Rekreasi), Ruang Publik.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124741664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi) 无公共责任实体(ETAP)在法律-法律martin - law的交叉口(martin law在合作社财务报告中的关键应用)

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3307

Ibk. Bayangkara

{"title":"ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi)","authors":"Ibk. Bayangkara","doi":"10.30996/jea17.v4i02.3307","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3307","url":null,"abstract":"ABSTRACT This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions. Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115313341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018 企业规模、杠杆率和销售增长对避税的影响，利润率是食品和企业制造行业2014-2018年上市的一个变量

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3303

Yanna Wulandari, Achmad Maqsudi

{"title":"PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018","authors":"Yanna Wulandari, Achmad Maqsudi","doi":"10.30996/jea17.v4i02.3303","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3303","url":null,"abstract":"ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129719399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

PENGARUH RISIKO AUDIT, TEKNIK-TEKNIK AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN KECURANGAN DAN PROFESIONALISME AUDITOR 审计风险、调查审计技术对审计作弊和审计专业的影响

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3306

Tries Ellia Sandari

引用次数: 1

ANALISIS RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 分析金融与通用尺寸比，评估2013-2015年在印尼证券交易所注册的化妆品公司的财务表现和家用设备

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3304

Shinta Anastasya, Cholis Hidayati

{"title":"ANALISIS RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015","authors":"Shinta Anastasya, Cholis Hidayati","doi":"10.30996/jea17.v4i02.3304","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3304","url":null,"abstract":"ABSTRACTFrom the Common Size report on the financial position of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average total current assets owned by PT. Martina Berto Tbk of 72.5% is the highest compared to the others. But in the highest average fixed assets owned by PT. Unilever Indonesia Tb 56.5% compared to other cosmetics companies. Then for the highest average current debt owned by the company PT. Unilever Indonesia Tbk by 63.2% compared to other cosmetics companies, on the contrary the highest average long-term debt owned by the company PT. Akhasa Wira International Tbk is 15.0% compared to other cosmetics companies. From the Common Size profit and loss table of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average cost of goods sold by the company PT. Mandom Indonesia Tbk is the highest average compared to other cosmetics companies which is 62%, which means PT. Mandom Indonesia Tbk has an unfavorable profit rate because if the cost of goods sold is higher it will have an impact on profit decline, conversely if the cost of goods sold is low it will increase the company's profit. Similarly, the average gross profit owned by PT. Mustika Ratu Tbk has the highest average compared to other cosmetics companies, which is 57%. And for the highest average net profit owned by PT. Unilever Indonesia Tbk is compared to other cosmetics companies, which is 17%, which means the company is able to perform well so as to produce an increase in profits.Keywords: Financial Ratios, Common Size and Financial Performance","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134485651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3300

Made Yoga Putra Nugraha, Hwihanus Hwihanus

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015","authors":"Made Yoga Putra Nugraha, Hwihanus Hwihanus","doi":"10.30996/jea17.v4i02.3300","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3300","url":null,"abstract":"ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114577026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto) 公共组织绩效考核的实际应用(Mojokerto摄政收入机构的案例研究)

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI: 10.30996/jea17.v4i02.3308

Lailatul Fajriah, M. T. Hidayat

{"title":"PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto)","authors":"Lailatul Fajriah, M. T. Hidayat","doi":"10.30996/jea17.v4i02.3308","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3308","url":null,"abstract":"ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114391320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PENGARUH PROFESIONALISME, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Di Surabaya) Tahun 2019 2019年，专业精神、工作经验和审计质量的独立审计师对审计质量的影响

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-04-29 DOI: 10.30996/jea17.v4i01.3289

Retno Sryiyanti, Jianto Jianto

{"title":"PENGARUH PROFESIONALISME, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Di Surabaya) Tahun 2019","authors":"Retno Sryiyanti, Jianto Jianto","doi":"10.30996/jea17.v4i01.3289","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3289","url":null,"abstract":"ABSTRACTThis study is a study that aims to find out: Effect of Auditor Professionalism on Audit Quality, Effect of Auditor Work Experience on Audit Quality, Effect of Auditor Independence on Audit Quality, and Effect of Professionalism, Work Experience and Auditor Independence on Audit Quality. The population of this research is all auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sample used in this study were 50 respondents. The method of collecting data using the questionnaire method. The validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach alpha. Classic assumption tests include normality test, multicollinearity test, heteroscedasticity test and Autocorrelation test. Hypothesis testing in this study uses simple regression analysis, and multiple regression analysis. The results of this study indicate that: (1) Auditor Professionalism has a significant effect on Audit Quality as indicated by Value Professionalism (X1) on audit quality (Y) of 0.016 <ttable 0.05. (2) Auditor Work Experience influences Audit Quality (Y) as indicated by the value of Auditor Work Experience (X2) on Audit Quality (Y) of 0,000 <ttable 0.05. (3) Auditor Independence influences Audit Quality (Y) as indicated by Auditor Independence tcount (X3) to Audit Quality (Y) of 0.012 <from table 0.05. (4) There is a positive and significant influence of Independence, Work Experience and Independence simultaneously influencing Audit Quality as indicated by R2 value of 0.654 or 65.4%, Value of Fcount = 28.947 with a significance level of 0.000 which is smaller than 0.05 and the regression line equation Y = 0.997 + 0.251X1 + 0.385X2 + 0.174 X3 + 0.321. Keywords: Professionalism, Work Experience, Independence and Audit Quality. ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132362691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-04-29 DOI: 10.30996/jea17.v4i01.3285

S. Hadijono, Trisia Ratnawati, Adiati Trihastuti

{"title":"KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR","authors":"S. Hadijono, Trisia Ratnawati, Adiati Trihastuti","doi":"10.30996/jea17.v4i01.3285","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3285","url":null,"abstract":"ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114165216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1