Vol. 1 No. 1 (2019): PROSIDING SNEBDEWA 2019
Published:
2019-08-15
Artikel
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Pengaruh Return On Equity Dan Earning Per Share Terhadap Harga Saham Pada Sektor Komponen Dan Otomotif Yang Terdaftar di Bursa Efek Indonesia
Arie Firmansyah Politeknik Piksi GaneshaThe goal in this research is how the influence return on equity and earning per share on the tire company's stock price in the automotive sector and components listed on the Indonesia Stock Exchange. The sample in this research is tire company in automotive sector and components listed in Indonesian Stock Exchange forperiod that is 2007-2016 period with amount of company sample counted 3 company, overall amount of data analyzed is counted 30 data. Data collection method in this research is indirect method, that is secondary data of financial statement. Data analysis technique used is multiple linear regression analysis using Eviews software 5.0 .The results of this study show that simultaneously Return on Equity and Earnings per share have a significant influence on the stock price of 63.82% and the rest of 36.17% influenced by other factors not examined in this study. From the partial test the rate of return on equity and earnings per share gives a positive significant effect on Stock Price.Pages: 1-8Views: 1194 Downloads: 1238Model Pengembangan Sistem Informasi Akuntansi Piutang Untuk Jasa Perhotelan
Muhammad Rofiudin , Nurtjahja JuniarsaThis study aims to produce a design model of the Hotel Receivables Standard Operating Procedure (SOP) as the application of the Accounting Information System to improve effective internal control at PT Royal Orchid Garden in Batu City (ROG Hotel). This study uses a qualitative approach that leads to the case study method with the interpretive paradigm. Techniques for collecting data through interviews and studying documents relating to the flow of management of accounts receivable, especially related to sales services of hotel and restaurant rooms on credit. As well as making direct observations on the manual inputting process of selling rooms and restaurants at the ROG Hotel. Based on the findings of the field it can be seen that the ROG Hotel has computerized accountingbased accounting procedures, the Myoh Back Office program, but it has not been implemented properly. This research resulted in a proposed improvement through the development of a draft SOP for accounts receivable management and a manual software module to improve the Myoh Back Office program. A total of 20 SOPs for Hotel Receivables Accounting, 5 SOP Accounting Flowcharts Sales and Hotel Billing and 5 Accounting Software Manuals Receivable generated, so it is expected to become a standard guideline for hotel operations so that the management of hotel and restaurant room services can run well.Pages: 9-20Views: 1431 Downloads: 1602Akuntabilitas Pengelolaan Tanah Bengkok Dalammeningkatkan Kinerja Perangkat Desa Di Kabupaten Jombang
Feri Candra Prasetyo STIE PGRI Dewantara Jombang , Lina Nasehatun Nafidah STIE PGRI Dewantara JombangThis study aims to determine the extent to which the results of crooked land management on the performance of village officials in Jombang Regency. This research method uses a qualitative method by comparing the results of crooked land management with the results in the APBDes according to the instructions of the Regent Regulation (PERBUP) Number 10 of 2018 that the results of crooked land management must be included in the APBDes. Data collection techniques are carried out through interviews and collecting secondary data. Determination of the observation area was carried out by means of a study case, meaning that it considered the criteria for bent area, namely the widest, medium and narrowest bent soil in Jombang Regency. The results of this study indicate that village heads and village officials prefer the management of crooked land with a leasing system rather than being self-employed because the rental system of village equipment is avoided from the risk of crop failure and can find out how much revenue from leased land is rented to the community in one fiscal year. Reporting on the results of crooked land management at the research site can be said to be accountable because it has been included in the APBDes. With the results of the management of bent land, it turns out that it can improve the performance of village officials in Jombang Regency which includes: productivity, service quality, responsibility, responsiveness and accountabilityPages: 21-28Views: 709 Downloads: 989Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Perusahaan Perbankan BUMN Go Public yang Terdaftar di BEI Periode Tahun 2011-2018)
Elsa Puspitasari STIE PGRI Dewantara Jombang , Dwi Ermayanti STIE PGRI Dewantara JombangDisclosure of CSR by companies is taken into consideration by investors or prospective investors who will invest in the company. Companies are required to participate in implementing CSR. The existence of these programs can add to the company's operational costs, which can result in reduced company profits. This study aims to determine whether Corporate Social Responsibility has an effect on the value of companies in publicly-listed state-owned banking companies listed on the IDX in and knowing whether Good Corporate Governance can strengthen the effect of Corporate Social Responsibility on the value of the company in publicly-owned BUMN banking companies listed on the IDX. This research includes quantitative descriptive research. The population and sample of this study are annual report data and financial reports on publicly-listed state-owned banking companies listed on the Indonesia Stock Exchange for the period 2011-2018. The analysis uses path analysis (path analysis) which is assisted by WarpPLS software. Partial Least Square (PLS). The results showed that Corporate Social Responsibility Disclosures had a positive and significant effect on Corporate Values on publicly-listed state-owned banking companies listed on the IDX and Good Corporate Governance Practices can weaken the effect of Corporate Social Responsibility disclosure on corporate value in state-owned banking companies going public listed on the IDX.Pages: 29-40Views: 3168 Downloads: 6591Analisis Faktor-faktor Penunjang Pengembangan Usaha Mikro Kecil dan Menengah (UMKM)
Maskarto Lucky Rosmadi STIE Kridatama BandungMSMEs is populist economy based on local wisdom whose existence is capable of being a foundation for Indonesia’s economic growth. So that this MSMEs activity can grow and develop there are certainly several factors that influence it. This study aims to determine the supporting factors for the development of MSMEs. The research method used is a qualitative method with a descriptive exploratory approach. Data collection techniques consist of primary data obtained from unstructured interviews and secondary data (literature). From the results of the research conducted, it was found that the supporting factors for the development of MSMEs were related to capital, product quality, and marketing. But in reality, the main problems faced by MSMEs are the quality of human resources, capital, product innovation, the use of information technology, and the creativity of MSMEs players and the lack of guidance and support from local governments. Therefore the role of the regional government, especially related institutions and banking support is very necessary for the development of MSMEs.Pages: 41-48Views: 3991 Downloads: 8388Pengaruh Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa Pendidikan Ekonomi STKIP Pembangunan Indonesia
Harti Oktarina STKIP Pembangunan Indonesia , Eka Adnan Agung STKIP Pembangunan Indonesia , Sitti Hajar Aswad STKIP Pembangunan IndonesiaThis research aims to determine the effect of the family environment on the interest in entrepreneurship in Economic Education students of STKIP Pembangunan Indonesia. The sampling technique in this research used purposive random sampling and data collection was done using a questionnaire method that was distributed directly to respondents. The population in this research were active students in economic education study programs who had participated in entrepreneurship courses and samples in this research were 194 respondents. The data analysis technique used simple linear regression analysis with the help of SPSS 20. The results showed that the Family Environment had a positive effect on entrepreneurial interest which was shown by a significant value of 0.036 greater than the alpha value (0.05). R Square value of 0.186 which has a percentage of interpretation of 18.6% Entrepreneurship Interest in Economic students of STKIP Pembangunan Indonesiat is influenced by the Family Environment, while the remaining 81.4% is explained by other factors outside of this research.Pages: 49-54Views: 2586 Downloads: 6276Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan
Langgeng Prayitno Utomo , Rachyu PurbowatiPenelitian ini menguji apakah Environmental Performance dan Environmental Disclosure mempengaruhi Economic Performance pada perusahaan manufakturing, dengan menggunakan teknik purposive sampling diperoleh 96 perusahaan yang akan diamati selama lima tahun, pengujian dilakukan dengan menggunakan analisa SEM (Structural Equation Modeling) dengan ukuran ROA dan ROE untuk menilai Economic Performance, hasil PROPER untuk menilai kinerja Environmental Performance dan melalui penilaian indeks Global Reporting Initiative untuk menilai Environmental Disclosure, hasil pengamatan menujukan Terdapat pengaruh Environmental Performance dan Environmental Disclosure terhadap Economic Performance.Pages: 55-62Views: 1594 Downloads: 1015Kebijakan Pemberdayaan Mantan Tkw Untuk Mengentaskan Kemiskinan Di Tulung Agung
Sayekti Suindyah Dwiningwarni Universitas Darul ‘Ulum Jombang , Tatik Muluyati Universitas Darul ‘Ulum Jombang , Yudha Prasetyo Universitas Darul ‘Ulum Jombang , Ahmad Zuhdi A Universitas Darul ‘Ulum JombangThe motivation of this research is the research of the authors (Herman and Georgescu, 2012; Dwiningwarni, 2016). The problems are: 1) Former TKW are mostly unemployed, 2) Former TKW mostly do not have independent businesses. The specific purpose of the research is to produce a policy recommendation on the empowerment of former TKW. The data collection method uses PAR and FGD. The method of analysis uses descriptive qualitative. The results showed that: 1) There is no of data on the of former TKW at the district, sub-district and village levels, 2) 80% of respondents were productive (30 - 50 years), had never received training from the district government, used their work to improve their homes, buy cattle, rice fields and motorized vehicles, do not have an independent business, have no fixed income; 3) Providing training and capital can increase income and reduce poverty; 4) There is a great need for policies that touch and siding with former TKW.Pages: 63-70Views: 1050 Downloads: 789Peningkatan Penjualan Olahan Opak Gambir Pada Industri Rumah Tangga Di Kota Kediri
Wiwiek Kusumaning Asmoro Politeknik Negeri Malang PSDKU Kediri , Ellya Nurfarida Politeknik Negeri Malang PSDKU Kediri , Mujahid Wahyu Politeknik Negeri Malang PSDKU KediriOne form of Home Industry (IRT) in this community service program is the processed business "Opak Gambir" which is made from tapioca flour which is one of the household industries in Kediri City. The purpose of this community service program is as an effort to overcome the problems faced by partners with the following stages 1). Making a machine / tool sealer for plastic packaging (countinuous sealer) because the current packaging is less dense and does not last long. 3) Provide training and business management assistance by making simple financial reports so that the finances are well ordered. 3) Promotion through online media, because at this time the promotion is still lacking so sales are not optimal. The Community Service Program is carried out within 8 months with a specific output target is to increase business partners in order to get maximum business profit. Outcomes: 1) Producing food packaging devices (countinuous sealers) to maintain quality and attractive packaging. 3) Generate training and assistance in the field of business management including making simple financial reports, especially in increasing sales and providing assistance in conducting promotions to be more effective.Pages: 71-78Views: 907 Downloads: 1582Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2018)
Nabila Kholida STIE PGRI Dewantara Jombang , Dwi Ermayanti Susilo STIE PGRI Dewantara JombangDisclosure of the implementation of CSR is useful for making financial reports and analyzing the extent to which the company cares about running its business. The higher the level of profitability achieved by the company, the stronger the relationship between social disclosure and company value. This study aims to determine whether Corporate Social Responsibility influences the value of the company in the coal sector companies listed on the Indonesia Stock Exchange and knows whether profitability can strengthen the effect of Corporate Social Responsibility on the value of the company in coal mining sector companies listed on the Indonesia Stock Exchange This research includes quantitative descriptive research. The population and sample of this study are annual report data and financial reports on financial statements of coal mining sector companies listed on the Indonesia Stock Exchange for the period 2017-2018. The analysis uses path analysis (path analysis) which is assisted by WarpPLS software. Partial Least Square (PLS).The results of the study show that Corporate Social Responsibility has no effect on company value and Profitability as a moderating variable turns out to be able to moderate (strengthen) the relationship of CSR with company value.Pages: 79-88Views: 2152 Downloads: 2661Meningkatkan Kemampuan Softskill Dalam Berwirausaha
Didip Diandra Tanri Abeng UniversityEntrepreneurship trend tend to shift from time to time based on the development of technology, which must be adapted by entrepreneur not only to acquire hardskills but also softskills. Softskills competences allows someone to compete in the business force. This paper aims to provide a proposition on how to enhance the softskills in entrepreneurship based on the work of Utomo (2010). This paper analyze the information form the business entrepreneur and the previous research related to the subject. The result of analysis shows the responsibility, commitment, risk-taking, and action oriented contributes significantly toward enhancement of softskills in entrepreneurshipPages: 97-102Views: 1849 Downloads: 6919Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018
Suci Septriyawati STIE PGRI Dewantara Jombang , Nur Anisah STIE PGRI Dewantara JombangThe purpose of this study is to determine whether there is an effect of Media Exposure, Company Size, Profitability and Leverage partially on Disclosure of Carbon Emissions. Secondary data types, quantitative research methods with data collection techniques through documentation. The population used in this study is data on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample collection technique used purposive sampling and obtained a sample of 10 companies so that the total sample was 50. Analysis of the data for testing the hypothesis in this study using multiple linear regression analysis. Based on the analysis and discussion it can be concluded that there is a significant positive effect of Media Exposure on Carbon Emission Disclosure. Whereas Company Size, Profitability and Leverage have no effect on Carbon Emission Disclosure.Pages: 103-114Views: 8589 Downloads: 5239Akuntabilitas Dalam Pengelolaan Keuangan Koperasi Perguruan Tinggi (KPT) Mahasiswa
Asep Deni Sekolah Tinggi Ilmu Ekonomi PGRI Sukabumi , Ari Riswanto Sekolah Tinggi Ilmu Ekonomi PGRI SukabumiAccountability of financial management in micro, small and medium businesses must be carried out to see the extent to which the implementation of the accountability guidelines of the National Committee on Governance (KNKG) in institutions that use financial statements. This research was conducted on 4 student KPT (Student Cooperation) with qualitative descriptive methods through interviews to obtain primary data, while the profile and company reports were used as secondary data. The results showed that most of the KOPMA units had implemented accountability and each business unit had diversity in preparing financial statements.Pages: 116-122Views: 1073 Downloads: 1637City Branding Sidoarjo Melalui Usaha Mikro Kecil Dan Menengah (UMKM) Dalam Meningkatkan Kunjungan Wisata Sidoarjo
Mas Oetarjo Universitas Muhammadiyah Sidoarjo , Abd. Wachid Universitas Muhammadiyah Sidoarjo , As’at Rizal Universitas Muhammadiyah SidoarjoSidoarjo Regency is an authentic Regency with UMKM District that has been certified as a UMKM Regency. The problems that have existed so far the Sidoarjo government has not compared MSMEs as part of the success of the city and building image and attractiveness so that tourists travel to Sidoarjo as a craft center for MSME products. Research objectives to 1) Knowing the city branding carried out by the Sidoarjo government. 2) Assessing MSMEs that deserve to be the city branding of the city of Sidoarjo. The analysis method used uses a SWOT analysis to determine the strengths (strenghts), weaknesses (weaknesses), opportunities (opportunities), and threats (threats) of the external and internal environment through IFAS and EFAS factors and SWOT diagrams. The results obtained total and weight of external and internal factors based on the influence of the size of each factor on the strategy results of the SWOT diagram show in an aggressive strategic position which means that aggressive strategies need to promote and innovate MSME products, which have not been known to the public so Sidoarjo as a city of MSMEs does not attract many tourists visiting SidoarjoPages: 131-136Views: 973 Downloads: 1276PENGARUH PRAKTIK GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
Firda Enggar Sari STIE PGRI Dewantara Jombang , Yuniep Mujati SuidahThe research’s purpose was to find out the influence of good corporate governance, firm size and profitability to earning management meansured by discretionary accruals. In agency theory, the problem of agency appears because of opportunistic behavior from the agent, which is the management’s behavior for maximizing their own welfare which is ini contrast with the principal’s interest. Managers have intension to choose and apply accounting method that can slow their good performance to get some bonus from the principal, the intentionally chosen method by management was known as earnings management. This research was quantitative descriptive. This research based on purposive sampling method. The populations of this research used retail companies listed on the Indonesia Stock Exchange (IDX) of 23 Companies. Through the defined criteria, selected a sample of 8 companies with 5 years observation from 2014-2018. Hypotesis in this research were tested by multiple regression analysis Based on the analysis, it is shown that good corporate governance does not influence earning management, firm size does not influence earning management, and profitability influence earning management.Pages: 137-140Views: 1215 Downloads: 1092ANALISIS IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI BENTUK ECO-EFFICIENCY PADA CV. MIKADO
Elika Chikmatin STIE PGRI Dewantara JombangThe purpose of this study was to determine the extent to which the use of the principle of ecoefficiency can minimize waste with the concept of Environmental Management Accounting (EMA) using the approach of PEMA and MEMA on CV. Mikado. This research is a descriptive qualitative study. The method of data collection is using observation, interviews and documentation. The data analysis technique is through four stages: data collection, data reduction, data presentation and conclusion drawing. The results of the study indicate that the value of applying the environmental management accounting to the CV. Mikado is included in the ecoefficiency business with a positive value as evidenced by the increase in the value of ecoefficiency from 1.48% in 2017 to 1.69% in 2018.Pages: 141-153Views: 1424 Downloads: 3547Upaya Pengembangan Strategi Hotel Muslim Kediri
Nur Hidayati , Lina SaptariaUsaha jasa hotel syariah di Indonesia dari tahun ke tahun mengalami perkembangan dan peningkatan. Hal ini terlihat di beberapa kota mulai berdiri hotel syariah, termasuk hotel muslim yang ada di Kediri. Lokasi yang strategis tidak berarti menjadikan hotel muslim terhindar dari persaingan bisnis. Upaya meningkatkan pelanggan harus dilakukan Hotel Muslim agar bias bersaing dengan hotel-hotel lainnya di Kediri. Oleh sebab itu, penelitian ini dilakukan untuk membahas upaya pengembangan strategi Hotel Muslim. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan analisis SWOT untuk menentukan alternatif upaya pengembangan strategi Hotel Muslim. Hasil penelitian diperoleh beberapa pengembangan strategi Hotel Muslim, antara lain: (1)meningkatkan variasi produk, menetapkan harga yang terjangkau, meningkatkan kualitas pelayanan yang lebih bagus, (2) meningkatkan kualitas dan kuantitas SDM yang yang lebih berkompeten, meningkatkan fasilitas, menambah modal, (3) mempertahankan ciri khas produk dengan berbasis ekonomi syariah, menjalin kerjasama dengan pondok pesantren dan instansi pemerintah, (4) melakukan upaya pengembangan strategi promosi di semua media untuk meningkatkan pangsa pasar. , meningkatkan kerjasma dengan berbagai instansi pemerintah dan swasta.Pages: 154-164Views: 1065 Downloads: 744The Effect Of Reward And Punishment On Work Discipline Of Nursing Services Employees At Nahdlatul Ulama Hospital Jombang
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