bluuebunny/crossref_metadata_2025 huggingface dataset:
Hubungan Job Crafting Terhadap Keterikatan Kerja Melalui Kepuasan Kerja
Authors: Rahardini Rania
Published: June 2022

This study aims to determine the relationship of job crafting, work engagement and job satisfaction. This literature study is based on 20 empirical studies from national and international journals. Data is collected using a search engine. The results showed that job crafting had a positive relationship with work engagement and job satisfaction. This shows that the higher the job crafting done by the employee, the higher the work engagement. Job crafting has an important role to the level of job satisfaction of employees, because by doing crafting will make it easier for employees to complete their work. if, the higher the job crafting and employees' sense of engagement in the work, it will give employees a sense of satisfaction in completing work. Through job satisfaction, employees will tend to do crafting in their work that can simplify and improve their ability to work so as to increase work engagement with employees.
Pengaruh Budaya Organisasi dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Rukun Bersama Sentosa Kediri
Authors: Laily Nur , Anah Lik
Published: June 2022

PT. Rukun Bersama Sentosa Kediri merupakann perusahaan yang bergerak pada bidangmakanan dan minuman ringan. Penelitian ini bertujuan untuk mengetahui pengaruhbudaya organisasi dan disiplin kerja terhadap kinerja karyawan pada PT. RukunBersama Sentosa Kediri. Metode yang digunakan pada penelitian ini adalah metodepenelitian kuantitatif dan menggunakan pendekatan kausal atau sebab akibat. Jumlahsampel sebanyak 128 karyawan menggunakan teknik simple random sampling. Teknikpengumpulan data menggunakan kuesioner yang telah di uji melalui uji kualitas data, ujiasumsi klasik dan analisis regresi linier berganda untuk menguji dan membuktikanhipotesis penelitian. Hasil penelitian menunjukkan bahwa (1) Budaya organisasiberpengaruh secara parsial terhadap kinerja karyawan pada PT. Rukun BersamaSentosa Kediri, (2) Disiplin kerja berpengaruh secara parsial terhadap kinerja karyawanpada PT. Rukun Bersama Sentosa Kediri, (3) Budaya organisasi dan disiplin kerjaberpengaruh secara simultan terhadap kinerja karyawan pada PT. Rukun BersamaSentosa Kediri.
Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Komitmen Organisasi Pengurus Pondok Pesantren Roudlotul Qur’an Darul Falah III Cukir Jombang
Authors: Nasarudin Lalu , Frianto Agus
Published: June 2022

Penelitiannini bertujuan untuk mengetahui pengaruh Budaya Organisasi Dan Gaya Kepemipinan Terhadap Komitmen Pengurus pada Pondok Pesantren Roudlotul Qur’an Darul Falah III cukir Jombang. Metodel atau metode yang dipakaidalam penelitian ini yaitu metode penelitian kuantitatif dan memakai pendekatan kausal atau sebab akibat. Populasi pada penelitian ini merupakan pengurus yang mengabdi pada Pondok Pesantren Roudlotul Qur’an Darul Falah III Cukir Jombang. Teknik pengambilan sampel menggunkan sampel jenuh dengan jumlah sampel sebanyak 50 pengurus. Pengolahan data dilakukan dengan menggunakan program SPSS v23. Hasil dari analisa data menunjukkan bahwa budaya organisasi dan gaya kepemimpinan secara bersama-sama (simultan) berpengaruh  terhadap komitmen organisasi..
 Kata kunci: Budaya organisasi; Gaya kepemimpinan; Komitmen organiasi
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kepuasan Kerja Karyawan Pabrik Gula Pesantren Baru Kediri
Authors: Hafidh Muhammad , Mahfudiyanto
Published: June 2022

Sugar factory Pesantren Baru Kediri is a company engaged in the sugar industry engaged in sugar cane milling (sugar manufacture) which is the locomotive of the regional and national economy. This study aims to determine the effect of work environment and work stress on employee job satisfaction at PG Pesantren Baru Kediri. This research method is a quantitative method with a causal approach. Data collection techniques using questionnaires that have been tested using data quality tests, classical assumption tests and multiple linear regression analysis. The population in this study were all permanent employees at PG. Pesantren Baru Kediri, amounting to 195 employees.The sample in this study amounted to 13 employees who were determined using simple random sampling technique using the sample size formula Sugiyono (2017) The results showed that (1) The work environment has a partial effect on employee job satisfaction (2) Job stress has a partial effect on satisfaction Employee work (3) Work environment and work stress simultaneously affect employee job satisfaction at PG Pesantren Baru Kediri.
Keywords: Working Environment; Job Stress; Job Satisfaction
Pengaruh Pelatihan Kerja dan Beban Kerja terhadap Produktivitas Kerja Pegawai Pada Rumah Sakit Ibu dan Anak XYZ Jombang
Authors: Muna Putri Nilna , Frianto Agus
Published: June 2022

This research aims to determine: The influence work training and work overload on work productivity employees medic at hospital mother and child xyz Jombang. This resarch is a aprroach asosiatif resarch with quantitative research. The population in this study were whole permanent medic employees hospital mother and child xyz jombang. The sampling technique uses saturated sampling with a total sample of 76 employees. Data collection techniques using a quesstionnaire tha has been tested for validity and reliability. The classic assumption test includes the normality test, the multicollinearity test, the heteroscedasticity test, the autocorrelation test and the collinearity test. Multiple linear regression analysis to test and prove the research hypothesis. The result of the t-test (partial)showed that the work training (X1) had a positive and significant effect on work productivity employees (Y) and the work overload (X2) had a positive significant effect on work productivity employees (Y). The result of the F test (simultaneous) showed that the work productivity (X1) and work overload (X2) as a whole had simultaneous and significant effect on work productivity (Y).Keywords: Work Training; Work Overload; Work Productivity
Pengaruh Penempatan Kerja dan Beban Kerja Terhadap Prestasi Kerja Karyawan Pada Batu Night Spectacular: Study Literatur
Authors: Muhammad Wildan , Frianto Agus
Published: June 2022

The discussion about employees as a source of driving the business needed in the correct and effective service of tourism activities is often ignored and has a negative impact on the company. Conversely, according to Dea et al (2016) good human resource management can improve the quality and achievement of employees which have a positive impact on the development and profits of the company. Employee work performance as one of the values and controls of human resources is a complex value possessed by employees that can be influenced by various things which can increase employee performance and can reduce the value of employee work performance which can harm the company. This study aims to determine the effect of employee placement on employee work performance, the workload on employee work performance, and employee placement and workload on employee work performance that occurs in the majority of companies with empirical study research validity journals from 2015 to 2020. The literature study is based on 20 empirical studies from national and international journals. Data was collected using search engine methods. The results showed that overall through the journals analyzed on average it states that direct employee placement has a significant positive effect on employee work performance, the direct workload has a significant positive effect on employee work performance, and employee placement and workload simultaneously have an effect. significantly positive on employee performance.Keywords: Employee Placement; Employee Work Performance; Human Resources; Workload
Pengaruh Kepuasan Kerja dan Motivasi Kerja Terhadap Produktivitas Kerja Karyawan Di Wisata Cafe Sawah Pujon Kidul
Authors: Sihabussina
Published: June 2022

The research was conducted to determine the effect of the variables studied, namely job satisfaction and work motivation on employee work productivity in the Pujon Kidul rice field café tour. Quantitative method is a method used with the causality approach. The object of this research is employees, amounting to 90 people. As for processing the data, researchers used various kinds of tests, namely validity, reliability, classical assumptions, and hypotheses. Based on the test results, partially the variables X1 and X2 have a significant positive effect on employee work productivity, both simultaneously and the variable X has a significant positive effect on variable Y in the study.
Keywords: Job Satisfaction; Work Motivation; Work Productivity
Pengaruh Motivasi dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan (Studi Kasus Karyawan Bagian Pelinting Di KSU PERDULA Ngoro Jombang)
Authors: Lubis Muhyiddin
Published: June 2022

This study aims to determine whether there is an influence between motivation and work environment on employee job satisfaction (a case study in the rolling division at KSU PERDULA Ngoro Jombang). Method used is quantitative research. The number of samples was 92 respondents who were permanent employees at KSU PERDULA Ngoro Jombang using random sampling techniques and uses questionnaire data collection techniques, interviews, documentation and observation. In data analysis using statistical methods using multiple linear regression tests. The results showed: (1) motivation has an effect on job satisfaction of KSU PERDULA Ngoro Jombang employees, (2) The work environment has an effect on employee job satisfaction at KSU PERDULA Ngoro Jombang, (3) motivation and work environment influence job satisfaction. employees at KSU PERDULA Ngoro Jombang.
Keywords: Motivation; Work Environment; Employee Job Satisfaction
Pengaruh Brand Awareness dan Kualitas Produk Terhadap Keputusan Pembelian Produk HPL Skylam (Studi Kasus pada Konsumen PT. Anugrah Cipta Interindo)
Authors: Agustina Vira
Published: June 2022

This research was aimed to know the effect brand awareness and product quality towards a purchase decision in PT. Anugrah Cipta Interindo (A Case Study in consumer PT. Anugrah Cipta Interindo). This type of research was quantitative research. The population in this research were consumer PT. Anugrah Cipta Interindo. The sample was determined by saturated sampling and obtained 40 respondents as a sample. The results showed that: (1) Brand Awareness has a positive and significant effect towards a Purchase Decision (2) Product Quality has a positive and significant effect towards a Purchase Decision (3) Brand Awareness and Product Quality have a simultaneous effect towards a Purchase Decision.
Keywords: Brand Awareness; Product Quality; Purchase Decision
Pengaruh Pelatihan Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan PT Maan Ghodaqo Shiddiq Lestari Jombang
Authors: Alfarisi Ahmad Rodli
Published: June 2022

Thiss study aims to find out the effectof work training anddwork environment onn employee performance in PT. Maan Ghodaqo Shiddiq Lestari Jombang. Themethod and used in this study is quantitative, the sample in this study was takeen by 60 respondent usiing the questionnaire distribution method using the saturated sampling technique. The results show that : (1) work training has no positive and significant effect on employee performance in PT Maan Ghodaqo Shiddiq Lestari Jombang, (2) Work environment partially positive and significant effect on employee performance variables in PT Maan Ghodaaqo Shiddiq Lestari Jombang, (3) work training and work environment have a simultaneous effect onemployee performaance in PT.iMaan Ghodaqo Shiddiq Leestari Jombang.
Keyword : Job Training; Work Environment; Worker; Performmance
Pengaruh Keselamatan dan Kesehatan Kerja (K3) dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan CV Surya Kencana Food
Authors: Apriliyani Rizka
Published: June 2022

This study aims to analyze the influence of occupational safety and health (K3) and work environment on the work productivity of employees CV Surya Kencana Food. This research is quantitative research using causal or causal approach. Data collection using research instruments, data analysis is statistical, with the intention to describe and test hypotheses. The population in this study was a permanent employee of CV Surya Kencana Food. The sample was determined by saturated sampling and obtained 57 respondents as samples. The results showed that: (1) occupational safety and health (K3) has no partial and significant effect on employee work productivity (2) the work environment has a partial and significant effect on employee work productivity (3) occupational safety and health (K3) and the work environment simultaneously affects employee work productivity.
 Keywords : Occupational Safety and Health (K3);Work Environment; Employee Work Productivity
Pengaruh Human Relation dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Queen Ice Asia Bangkalan
Authors: Lutfiya Ika Inayatul , Anah Lik
Published: June 2022

This research was conducted to find out partially and simultaneously the influence of  human relations and work environment on performance at PT. Queen Ice Asia Bangkalan. This study uses quantitative methods, with data collection techniques through observation, interviews, and distributing questionnaires. The population is all employees of PT. Queen Ice Asia Bangkalan. The sample used was 35 people. The data analysis technique used is multiple linear regression. The results showed that: (1) Human relations partially positive and significant effect on the performance of employees of PT. Queen Ice Asia Bangkalan, (2) The work environment partially has a positive and insignificant effect on the performance of PT. Queen Ice Asia Bangkalan, (3) Human relations and work environment simultaneously affect the performance of employees of PT. Asian Ice Queen Bangkalan.
Keyword: Human Relatio; Work environment; Employee Performance
Pemberdayaan Santri Melalui Penerapan Akuaponik (Studi Di Ponpes Anwarul Huda Malang)
Authors: Abadi M Tommy Hasan , Saparullah Saparullah , Sari Puspita Dewi Atika , Mufti Nandang
Published: June 2022

The empowerement of santri is an important aspect in the improvement of the quality of santri resources. Pondok Pesantren Anwarul Huda Kota Malang committed to improve the quality of santri resources through entrepreneurship programm to all santris in addition learn about Islam. Considering geographical location of the Pesantren, which in the downtown with high population and buildings. Application of the aquaponics system in Pesantren can be an option to increase the empowerement of santri. The aquaponics system is an agricultural innovation that integrate two products, hydrophonics and fish tank. This programs aim is to optimize the distribute interest of santri and become an option to increase entrepreneurship programm in line with Pesantren. Furthemore, santri become more empowered, and have a bigger role so it could improve the quality of santri resources.
Keywrods: Empowerement, Santri Resources, Aquaponic
Pelatihan al-Asma al-Husna Metode Hanifida: Solusi Nyata Lejitkan Otak Anak
Authors: Idawati Khoirotul , Hanifuddin Hanifuddin
Published: June 2022

The age of 1 to 5 years is a golden age for children, this is the time for the task of parents as the first teacher to maximize all the potential that exists in the child, at this stage gross motor, fine cognitive
and social interaction will develop and grow rapidly. However, many parents do not have free time and in the end the children are sent to Kindergarten (TK) schools. With the al-Asma al-Husna Hanifida method in kindergarten, it has a tremendous impact, not only can children pronounce asthma', but with this method children will be invited to move, express and imagine. The method of implementing this service activity is divided into three stages, namely, needs analysis, implementation and assistance. This training was attended by Kindergarten teachers throughout the Turi Lamongan sub-district (IGTKM) as many as 150 participants. This training begins with the dynamics of turning the brain on, giving material by the trainer, practicing, evaluating and reflecting.
Keywords: Al-Asma al-Husna, Brain, Children
Pengembangan Ekonomi Berbasis Potensi Lokal Untuk Pemberdayaan Pemuda di Desa Binaan Pamekasan
Authors: Hanifa Nurul , Rachmawati Lucky , Cahyono Hendry
Published: June 2022

Community development is the essence of community empowerment, especially in terms of increasing participation in something that will be carried out by a group of people. The fostered village is one of the community development programs with a target location of a village that meets the characteristics to become a fostered village. Developing fostered villages is the right and strategic choice for the benefit of regional development in the current Covid-19 pandemic conditions. One of the developed villages is located in Barurambat Timur Village, Pademawu District, Pamekasan Regency, East Java Province. The method of implementing this community service program is carried out in several stages, including pre-implementation stage, preparation stage, implementation stage and monitoring and evaluation stage. The purpose of this community service activity is to develop the local economy by increasing the capability of youth regarding the processing of products/businesses managed by young people in the target villages. The results that have been achieved in this community service are that by providing socialization and training on the processing of local potential, it can empower youth in the target villages to develop products from the efforts that have been made. This training triggers the youth in the target villages to be creative in creating updates or innovations in processing their local potential. It is hoped that the existence of economic development activities on the local business potential of the youth in the fostered villages can revive the regional economy as a mitigation of the impact of the economic recession due to Covid-19.Keywords: community empowerment, fostered villages, economic development, local potential
Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Sub Sektor Advertising Printing Media yang Terdaftar di Bursa Efek Indonesia
Authors: Rahmawati Ainia , Susanti Susanti
Published: June 2022

The purpose of this research was to know the influence of cash turnover and inventory turnover on the profitability of the advertising printing media sub-sector companies registered in Indonesia Stock Exchange. This study used quantitative methods. There were two independent variables: cash turnover (X1) and inventory turnover (X2) in this research, and the dependent variable is profitability (Y). The instrument used in this research is secondary data with engineering data retrieval form of documentation of the financial statements. The result showed that cash turnover had an impact on profitability. However, the effect of this variable was negative. This negative effect could be interpreted that an increase in cash turnover would precisely be followed by the profitability decrease. On the other hand, inventory turnover had no influence on profitability. But, both cash turnover and inventory turnover simultaneously influenced the profitability.
Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha (Studi Kasus KPP Pratama Pare)
Authors: Azizah Faizatul
Published: June 2022

This research aimed to know how big the influence of tax sanction and tax socialization on taxpayer compliance of individuals who conducted business in KPP Pratama Pare. The population in this study are taxpayers of individuals who conduct business activities registered on KPP Pratama Pare. Based on data until the end of 2016 there are 43,769 individual taxpayers conducting business activities. Sampling method is simple random sampling with sample number 397 taxpayer. The results of simultaneous research Tax Sanctions and Socialization Taxation provide a significant effect on Personal taxpayer Compliance. Partially the tax sanction does not give a significant influence on Personal Taxpayer Compliance while Taxation Socialization gives negative and significant influence to Personal taxpayer Compliance. For the future efforts in implementing socialization should be increased with target and more intensive by KPP Pratama Pare and is expected to implement the enforcement of tax sanctions in accordance with applicable tax rules.
Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari
Authors: Humaidi Humaidi , Susanti Susanti
Published: June 2022

The purpose of this study is to analyze the arrangement of financial report system in the institution unit and the report as a whole (consolidation) made by the foundation, and to reconstruct the consolidation financial report based on the (PSAK) Number 4. This study is qualitative research. The primary and secondary data are taken from the interview, observation and documentation. To analyze the data this study used Miles data stages and Huberman, there are collecting the data, data reduction, presenting and concluding the data. The result of this study shows that the financial report used by the institution in each unit is still using single entry. The financial report used by Hasyim Asy’ari Foundation does not appropriate with PSAK 4 about the consolidation report.
Analisis Sistem Informasi Akuntansi Penjualan dalam Upaya Meningkatkan Efektivitas Pengendalian Intern (Studi Pada Perum BULOG Sub Divre Kediri)
Authors: Fitriyah Nurlailatul , Ari Pertiwi Dwi
Published: June 2022

This research aims to acknowladge how the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri.  The research is a case study. The analyzed method were using the methods of analysis deskriptif. The result of this reasearch ishow that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri most have been applicated and implemented in accordance with the theory formulate, then it can be concluded that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri is running well.
Pengaruh Working Capital Turnover dan Leverage Terhadap Financial Distress (Study Empiris pada Perusahaan Jasa SubSektor Property, Real Estate dan Kontruksi Bangunan yang Tercatat di Bursa Efek Indonesia)
Authors: Lestari Rahayu , Ardiana Meta
Published: June 2022

This study aims to determine whether or not the influence of Working Capital Turnover and Leverage to Financial Distress (Empirical Study on Service Company Sub Sector Property, Real Estate and Building Construction Listed on Indonesia Stock Exchange) during the period 2012-2017. Independent variable Working Capital Turnover using Net Working Capital Turnover and leverage using debt to assets ratio (DAR). The dependent variable of financial distress uses Z-Score Altman Modification. The research method used is quantitative method. The type of data is secondary data obtained from the official website of BEI namely www.idx.co.id. Data analysis used is multiple linear regression analysis. The results showed that the Working Capital Turnover variable had a positive effect on financial distress, meaning that if the faster or higher the working capital turnover, the financial condition would be fine and vice versa. Leverage variables have a negative effect on financial means that if the level of debt that finances assets is not too high, then the financial condition will be fine and vice versa.
Perlakuan Akuntansi Pembiayaan Gadai Emas (Rahn) Berdasarkan PSAK 107 di PT. Pegadaian Syariah ( Studi Kasus di PT. Pegadaian Syariah Jombang)
Authors: Tussalam Rifa , Ardiana Meta
Published: June 2022

The growth of Islamic financial institutions in Indonesia is very rapid, this is marked by the emergence of many Islamic financial institutions. Like sharia banks and sharia pawnshops the emergence of sharia pawnshops, the public interest increases, this happens because it does not stipulate usury and in accordance with Al-Quan and Hadist. Sharia pawnshops have several products, which are highly sought after by customers, namely rahn, because customers can guarantee valuables such as gold, BPKB, electronic goods and other valuables, but the products that are highly sought after by customers, namely gold. The purpose of the research was to find out the treatment of accounting for gold pawning financing based on PSAK 107 in the Jombang sharia pawnshop using descriptive qualitative research. The results of the study are the significance of Jombang sharia pawnshops using psak 107 for financing gold pawns
Analisis Sistem Informasi Akuntansi Zakat Infaq Sedekah (ZIS) pada Lembaga Sosial Pesantren Tebuireng (LSPT)
Authors: Koyimah Koyimah , Zutiasari Ika
Published: June 2022

This study discusses the Zakat Accounting Information System, Infaq Alms (ZIS) at the Tebuireng Islamic Boarding School Social Institution (LSPT). This study aims to determine the accounting information system contained in the Social Institute of Islamic Boarding School Tebuireng (LSPT) and find out the suitability of the financial statements of LSPT with PSAK 109. This study uses descriptive qualitative research methods that describe the application of accounting information systems for the receipt and distribution of ZIS funds at the Tebuireng Islamic Boarding School Social Institution (LSPT) and described the application of ZIS PSAK 109 accounting with the ZIS LSPT accounting. Data collection techniques used are through observation: perfect participants and participants as observers, interviews: open / closed and structured interviews, then documentation. Data analysis techniques used are three processes, namely data reduction, data presentation and data verification. The results showed that the Tebuireng Islamic Boarding School Social Institution (LSPT) had used the ZIS accounting information system, namely the zakat application and ZIS management application for the PSAK 109 edition.
Pengaruh Tingkat Suku Bunga Kredit dan Jumlah Nasabah Terhadap Profitabilitas pada KBPR Bumi Arta
Authors: Yuliana Yuliana , Ari Pertiwi Dwi
Published: June 2022

Rural Banks are one of the banking financial institutions that collect funds from the public in the form of deposits and redistribute them in the form of credit,This research was conducted at KBPR Bumi Arta located on Jl. Irian Jaya No. 25 Cukir, Jombang.The purpose of this study was to determine the effect of credit interest rates and the amount of profit on profitability in KBPR Bumi Arta.This type of research is quantitative research.The population in this report is the financial report and KBPR Bumi Arta report for the last 5 years from 2013-2017 which discusses 60 research data.The sampling technique uses non-probability sampling using saturated samples,The sample used is the monthly financial statements, income statement, and KBPR Bumi Arta loan list report for the period 2013-2017.Data analysis techniques are multiple regression techniques,The results of the study show that the variable credit interest rate has a significant positive effect on the variable profitability, While the number of respondents has a significant effect on the variable profitability.
Analisis Penerapan Akuntansi Murabahah Berdasarkan PSAK 102 (Studi Kasus BMT Maslahah Cabang Pembantu Diwek)
Authors: Ernawati Luluk
Published: June 2022

The purpose of this research is to know appropriateness of a murabahah accounting related to the recognition, measurement, performance and disclosure at BMT Maslahah Capem Diwek in order to improve professionalism and public trust that the implementation of a Murabahah transaction already fit with the accounting standards.

This research uses qualitative descriptive method by describing and comparing data obtained by researchers directly regarding the recognition, measurement, performance and disclosure of Murabahah transactions. Research Data obtained by researchers through observations, interviews and documentation with the head of office, accounts of financing officers and the teller section of the BMT Maslahah Capem Diwek.

The results of this research show that the practice of Murabahah accounting in transaction financing related to the recognition, measurement, performance and disclosure of transactions accounting Murabahah at BMT Maslahah Capem Diwek is not in accordance with PSAK 102.
Pengaruh Akuntabilitas Lembaga dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Lembaga Amil Zakat Ummur Quro (Laz- Uq) Jombang
Authors: Nurul Walidah Ziana , Anah Lik
Published: June 2022

This study aims to determine the effect of institutional accountability and transparency of financial reports on the trust of donors at the Ummul Quro (LAZ-UQ) Jombang Amil Zakat Institution. The population in this study were all LAZ-UQ donors until 2018 totaling 4,943. Based on the research objectives that the researcher wants to achieve, namely to determine the effect of institutional accountability and transparency of financial reports on donor trust, the authors used a sample of new donors recorded as permanent donors in the last five months (the start of the March-July study) as many as 606 donors. by using the theory of Baiky (1982) in Rumidi (2006: 54) which reveals that for research using data analysis with statistics, the least number of samples is 30. The sample method used is random sampling. Analysis of the data used is multiple linear regression analysis using SPSS version 16 as the test tool.. The result of the coefficient of determination (R²) shows that the variables of institutional accountability and transparency of financial statements have an influence on donor trust by 22.1% while the remaining 77.9% (100% -22.1%) can be explained by other variables.
Perlakuan Akuntansi Piutang Air pada PDAM di Jombang (Studi Kasus PDAM Tirta Kencana Kabupaten Jombang)
Authors: Anggraini Krisna , Agustina Rachma
Published: June 2022

PDAM's income is obtained from the distribution of clean water to customers which is done on credit. Water receivables are the main contribution to PDAM Tirta Kencana of Jombang Regency. The research has a purpose to determine the accounting treatment of water receivables at PDAM Tirta Kencana is it in accordance with SAK ETAP or not. The method used is a qualitative method with a case study approach. The results showed the accounting treatment of water receivables at PDAM Tirta Kencana was in accordance with SAK ETAP. Water receivables are recognized when the List of Billed Water Accounts (DRD-A) is issued. Water receivables are recorded based on water meter readings.Water receivables are recorded based on water meter readings. Water receivables are valued at a number of receivables that can be collected. Water receivables are presented on the balance sheet as current assets. Allowance for water receivables is calculated in Time Series.
Komparasi Model Prediksi Financial Distress (Studi Kasus Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2017-2018)
Authors: Wahyu Hidayat Purdana , Ari Pertiwi Dwi
Published: June 2022

The Consumer goods industry is one of the bigest contributors to the state budget, so the condition of every consumer goods company in Indonesia are of particular concern to the government. This study aims to determine how the extent of financial distress of consumer goods companies IDX 2017 – 2018. The population in this study were every consumer goods company registered in IDX for the period 2017-2018 and 41 samples were obtained. data collection methods namely purposive sampling. The data analysis technique used with Altman method, Springate method, Grover method and Zmijewski method. The results of the calculation with fourth method there are some consumer goods industry companies were classified in financial distress and obtained the result that the Springate method is the most useful methods in predicting financial distress.
Analisis Sistem Akuntansi Gaji dan Upah Perum BULOG Cabang Surabaya Selatan
Authors: Farihatus Sholihah Farihatus Sholihah , Agustina Rachma
Published: June 2022

Salary and wages are importan elements that must be considered by the company because it deals with employees. Companies can use salary and wage systems to assist in calculating, recording, and distributing salaries and wages to employees. Object of this research is Perum BULOG Cabang Surabaya Selatan. The aim of this research is to analyze the salary and wage system at the Perum BULOG Cabang Surabaya Selatan. This research is a qualitative descriptive study with a case study approach. Data analysis technique used are collecting and reducing data regarding, then drawing conclusions. The result of the study, the salary and wage system flow chart that are used by the Perum BULOG Cabang Surabaya Selatan includes the system in the human resources section and the payroll system in the financial office headquarters. The system already quite effective, but the salary and wage system used by Perum BULOG Cabang Surabaya Selatan has no the time attendance function is present or the attendance function.
Perbandingan Tax Planning Metode Depresiasi Fix Asset dengan Kebijakan Perusahaan dalam Meminimalkan Beban Pajak Penghasilan Badan (Studi Kasus pada PT XYZ)
Authors: Zulvia Aofa  , Ervina Deasy
Published: June 2022

Tax planning is a way to exploit a tax law gap to minimize tax expense legally, one of the ways is choosing the right method for depreciation fixed assets. This study aimed to discover tax planning in depreciation fixed assets by comparing the straight-line method and declining-balance method, the impact of profit before tax and the amount of income tax expense paid by PT XYZ. This study conducted using a qualitative approach method. The type of data used quantitative and qualitative data. The study's results showed that selecting a straight-line method has a significant impact on pressing Taxable Income and Institution Income Tax.
Faktor-Faktor yang Berpengaruh pada Kualitas Laba (Studi pada Sektor Perdagangan Besar/Grosir dan Kecil/Eceran dalam Bursa Efek Indonesia 2016-2018)
Authors: Heni Nurlailia  , Ervina Deasy
Published: June 2022

Earnings quality provides an explanation related to the company's financial achievement, which in turn can be used as a basis for consideration by users of financial statements. A profit has a quality meaning if the company is able to use its operating cash inflows to finance the company's operating activities. This research is intended to examine the influence of earning quality factors.
The type of research used is quantitative research. This study was conducted on the IDX by selecting the population in the large / wholesale and small / retail trade sector for the period 2016-2018. The sample obtained is 72. The required hypothesis testing is multiple linear regression. The research found that (1) profitability has no affect on earning quality, (2) liquidity affects on  earnings quality, (3) levareage has no affects on earning quality, and (4) also firmsize has no affects on earning quality.
Implementasi Akuntansi Dana Desa di Desa Banjaragung Kecamatan Bareng Kabupaten Jombang
Authors: Kholidah Diana , Ervina Deasy
Published: June 2022

Village Fund Accounting, namely the recording of transactions carried out by the village, both income and expenditure transactions, as evidenced by notes.Villages use Village Fund Accounting in the process of recording their financial statements.The object of this research is in Banjaragung Village, Bareng District, Jombang Regency.This research is a qualitative descriptive study by describing the financial reports in Banjaragung Village.Data analysis techniques by collecting data, data reduction and then drawing conclusions.The results of the study, the financial system used by the village in preparing financial reports uses Siskeudes and uses a cash basis, Banjaragung Village also uses Village Fund Accounting in the process of recording village financial reports consisting of cash books, bank books, tax books, APBDesa and budget realization reports, so that with the five reports, Banjaragung Village is in the process of recording financial statements in accordance with SAPDesa which contains transparency and accountability.
Keywords :Transparent; Accountability; Village Fund Accounting.
Pemahaman Laporan Keuangan Berbasis SAK EMKM terhadap Kualitas Laporam Keuangan pada CV Karya Perdana Bapang Jombang
Authors: Hanifah Fitrotul , Agustina Rachma
Published: June 2022

Standart Akuntansi Keuangan Entitas Mikro Kecil dan Menengah merupakan salah satu standar Keuangan yang ditetapkan untuk mempermudah UMKM menyusun dan menyajikan laporan keuangan yang lebih sederhana dan mudah dipahami bagi investor dan kreditor untuk memberikan bantuan pembiayaan bagi para pengusaha UMKM. Tujuan penelitian ini untuk mengetahui apakah pemahaman pelaku umkm berpengaruh terhadap pencatatan laporan keuangan perusahaan dan untuk mengetahui apakah pemilik perusahaan sudah menerapkan laporan keuangan yang sesuai dengan standart akuntansi untuk UMKM. Jenis penelitian ini adalah penelitian kualitatif dengan mendeskripsikan laporan keuangan perusahaan. Sumber data yang digunakan dalam bentuk primer dan sekunder yang dikumpulkan dengan teknik seperti wawancara, observasi, dokumentasi, dan kepustakaan. Teknik analisis yang digunakan  reduksi data, penyajian data dan simpulan. Hasil penelitian menunjukkan bahwa CV Karya perdana belum sepenuhnya menerapkan laporan keuangan yang sesuai dengan SAK EMKM karena keterbatasan pengetahuan pemilik dan tidak adanya sosialisasi dari pihak terkait.
Kata kunci :  Laporan Keuangan, SAK EMKM, UMKM
Analisis Harga Pokok Produksi Sebelum dan Sesudah Menggunakan Pendekatan Full Costing sebagai Penentu Harga Jual pada Pabrik Tahu CV Karya Perdana
Authors: Nur Aini Novia , Agustina Rachma
Published: June 2022

Tujuan penelitian ini adalah untuk membantu perusahaan bisa menjual produksinya dengan harga jual yang optimal dan bisa bersaing kompetitif dengan perusahaannya yang sejenis. Jenis penelitian ini adalah penelitian kualitatif dengan mendeskripsikan laporan keuangan harga pokok produksi. Sumber data yang digunakan dalam bentuk primer dan sekunder yang dikumpulkan dengan teknik seperti wawancara, observasi, dokumentasi, dan kepustakaan. Teknik yang dilakukan dianalisis menggunakan reduksi data, display data dan simpulan. Hasil penelitian menunjukkan bahwa CV Karya perdana masih menggunakan metode menghitung harga pokok produksi secara sederhana dan tidak memasukkan biaya secara rinci yaitu tidak mengkalkulasikan semua biaya overhead pabrik. Dalam penelitian ini juga menunjukkan perbandingan harga pokok dan harga jual sehingga terdapat selisih diantaranya.
 Kata Kunci: Harga Pokok Produksi, Full Costing, Harga Jual
Pengaruh CAR, NPL, dan LDR terhadap Profitabilitas (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2018)
Authors: Humairoh Syirin , Agustina Rachma
Published: June 2022

Profitability is the ratio which links the profit from sales and investment. From the profitability ratio,the stakeholder and shareholder can see and understand the level of company profitability. This study has purpose to determine the effect of Capital Adequacy Ratio / CAR, Loan To Deposit Ratio / LDR, Non Performing Loans / NPL towards banking companies listed on the Indonesian stock exchange with time period of 2016-2018. In this research, researchers used sampling method which is a purposive sampling method. Samples that meet the criteria in this study are 16 banks for the time period of 2016-2018. The type of research used in this study is quantitative research. The results of this study indicate that the Capital Adequacy Ratio / CAR has a significant effect on profitability, Non Performing Loans / NPL do not have a significant effect on profitability, while the Loan To Deposit Ratio / LDR has no significant effect on profitability.
 Keywords: CAR; NPL; LDR; Profitability
Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak (Studi Kasus Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)
Authors: Fira Damayanti Baiq , Ardiana Meta
Published: June 2022

Inflation that occurs in the mining sector is an unusual thing for companies, which causes companies to manipulate financial reports and taxes issued. The management of this sector is not transparent enough so that the potential revenue for the state is not optimal. This is influenced by tax payments Thisstudy aims to examine how the influence offinancial reporting aggressiveness on taxaggressiveness. In this study, data sourced from thefinancial statements of mining companieslisted in the Indonesian StockExchange for the 2017-2018period are used. Thesample used by researchers was 24 companies. The typeof research used isquantitative research with a descriptive statistical approach. Testing the hypothesis used in the study is simple linear regression.The results of this studyindicate that the aggressiveness offinansial reporting has a partial efect on tax aggressiveness
Keywords: Descretionary accruel ; Effective tax rate ; tax aggressiveness ; financial reporting aggressiveness
Implementasi Nilai-Nilai Ekonomi Islam Dalam Meningkatkan Kinerja Pegawai di PT. BPRS Lantabur Tebuireng Jombang
Authors: Fitriyah Ainiyatul , Sudarwanto Tri , Hidayati Athi’
Published: June 2022

This study aims to find out how the implementation of Islamic economic values ​​to employees and know how to implement Islamic economic values ​​on public servants to improve their performance at PT. Lantabur BPRS Tebuireng Jombang. The method used by the author is a qualitative approach with the type of field research and library research. The data that the author uses are data from the research results in the field that are supported by library data. From the results of this study revealed that the discipline of employee performance of PT. Lantabur BPRS Tebuireng Jombang is not in accordance with Islamic economic values ​​seen from the timeliness of being present at the office until the end of the activity employees who are not yet in their respective working positions during operational hours shows lack of discipline of employees in working time or less effective so they can disrupt operations.
Implementasi Strategi Baitul Maal Wa Tamwil (BMT) Dalam Mengurangi Dampak Negatif Praktik Rentenir (Studi Kasus di BMT Al-Kahfi Jombang)
Authors: Islamiyah Nur
Published: June 2022

Luck fund include of the problem that usually happened by middle and lower society causes a part of society borrow the money from moneylenders. Presence of BMT Al-Kahfi Jombang as microfinance institutions directed in middle and lower society become the alternative for society inorder to avoid the practice of moneylenders. Research method that used qualitative with descriptive analyse throught a phenomenological approach in the object of research. Technique of collecting data that used interview, obsevation, and documentation. This research result show that moneylenders practice in Legi Market Jombang there are two kinds moneylenders with KSP and private, with negative effect that caused are between spread the practice of usury and inhibiting the growth of the community’s economy especially small tranders, while the strategy of implementation of BMT Al-Kahfi Jombang in reducing negative effect of moneylenders which leads to marketing strategy
Pengaruh Kualitas Layanan, Emosional Marketing dan Spiritual Marketing Terhadap Kepuasan Nasabah Tabungan
Authors: Nisa Khoirotun , Sopingi Imam
Published: June 2022

In a relatively short period of time, the Islamic financial institutions (LKS) in Indonesia have experienced increasingly sharp competition, which is pushing fierce competition. This condition makes each LKS need hard effort to get customers and retain existing customers. This study aims to determine the effect of service quality, emotional marketing influence, spiritual marketing influence, on satisfaction, and knowing these three variables together affect customer satisfaction. The research method used is quantitative research. By using questionnaire instruments or questionnaires distributed to 57 customers saving KSPPS BMT Nu Jombang. The instrument test used is reliability and validity testand in testing the hypothesis the researcher uses multiple regression analysis tests such as T test, F test and R test coefficient of determination. The results showed that service quality, emotional marketing and spiritual marketing each had a significant positive effect on customer satisfaction. Then service quality, emotional marketing and spiritual marketing together simultaneously affect customer satisfaction in KSPPS BMT NU Jombang with the coefficient of multiple determination (R-square) 87.8% and the remaining 12.2% influenced by other variables outside the research
Upaya Peningkatan Kemandirian Ekonomi Umat Melalui NU-Preneur
Authors: Chotimah Husnul
Published: June 2022

This research is a qualitative research to examine the economic independence of the ummah at amil zakat institution that is LAZISNU Jombang. The focus of this research is to explain the efforts of NU-Preneur in improving the economic independence of the ummah. In this study the fakus on the challenges and outcomes of NU-preneur efforts in improving the people's economy. The purpose of this research is to know the effort of NU-preneur in improving the economics of people and to know the result of effort which has been done by NU-preneur in increasing the economic independence of the people. This research uses qualitative approach with qualitative method with descriptive research type. The data analyzed is the result of interviews with LAZISNU board and some mustahik and documentation from the field. The result of the research shows that the effort done by NU-Preneur in improving the economic independence of the Ummah has helped the economy of the dhuafa who want to change their economy to become an independent economy. Through the efforts undertaken by NU-Prenur is the provision of capital loans and assistance of goods needed in opening a business to the mustahik or dhuafa
Analisis Dana Infaq Non Halal Di Lembaga Keuangan Syariah Dalam Perspektif Fiqih Muamalah Studi Kasus LSPT Tebuireng Jombang
Authors: Nasrin Zuhairoh , Haryanti Peni
Published: June 2022

In the current era of globalization, the development of the informatics system is growing very rapidly, especially in terms of fundrising ZIFWAF (Zakat, Infaq, Shadaqah and Waqaf) funds in Indonesia by using the dual banking system service. The muzakki use conventional banks more, this causes non-halal funds. Non-halal funds are funds obtained in a prohibited manner. The number of non-halal funds collected, resulted in the emergence of various opinions. This study aims to determine the management practices and views of muamalah fiqh regarding non-halal infaq funds at LSPT Tebuireng Jombang. This research method uses qualitative research with descriptive analysis method using primary data and secondary data where the collection technique uses multiple sources of evidence, creates basic case study data and maintains a series of evidence.This non-halal fund is included in the infaq bookkeeping because it is in accordance with its designation. These non-halal funds contain usury because they are contaminated with conventional banking systems. According to Imam Maliki, Imam Hanafi, Imam Hambali, Imam Shafi'I, this usury will forever be punished as haram because it has a lot of mudlorot. However, these non-halal funds increase every year, so they accumulate when not used and this is the same as hoarding wealth. Of the four priests namely Imam Hambali, Imam Hanafi, Imam Maliki and Imam Shafi'i forbid usury and has been explained also in the Qur'an and Hadith. Then there are four fiqh solutions that are used as the basis for determining the DSN-MUI fatwa: namely al-Taysîr al-Manhaji, Tafriq al Halal 'An al-Haram, 'Adah al-Nazhar, and Tahqiq al-Manath.
Keywords: Non-Halal Funds, Non-Halal Infaq Fund Management, Muamalah Fiqh View