http://journal.stiemb.ac.id/index.php/mea/issue/feed Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) 2019-04-18T03:06:07+07:00 Abin Suarsa abinsuarsa@stiemb.ac.id Open Journal Systems <p><strong><img src="/public/site/images/adminJurnal/LOGO_JURNAL_MEA_kecil.jpg" align="left">Scientific Journals of Management, Economics and Accounting (JIMEA)</strong> Published by Institute of Research &amp; Community Service of High School of Economics (STIE) Muhammadiyah Bandung is intended as a medium of information and forum for assessment of Accounting, Management, Business and Economics. This journal contains theoretical developments, scientific articles, and research results. This journal is published periodically 3 times a year.&nbsp; JIMEA is supporting and indexing by:</p> <p style="text-align: justify;"><img src="/public/site/images/adminJurnal/logo_garuda_30.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_worldcat_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_scholar_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_crossreff_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_mendeley_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_researchbib_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_apsa_kecil1.jpg"><img style="float: left;" src="/public/site/images/adminJurnal/logo_neliti-blue_kecil1.png"><img style="float: left;" src="/public/site/images/adminJurnal/logo_pkp_index-kecil.png"> <a href="http://plagiarisma.net/" rel="nofollow"><img src="/public/site/images/adminJurnal/LOGO_ONESEARCH-30.png"></a><img src="/public/site/images/adminJurnal/logo_base-30.jpg"><img src="/public/site/images/adminJurnal/logo_dimension_30.png"><a href="http://plagiarisma.net/" rel="nofollow"><img style="border-style: none; float: left;" src="http://cdn.plagiarisma.net/banner270x20.gif" alt="Plagiarisma" width="270" height="20"></a></p> <p style="text-align: justify;">&nbsp;</p> http://journal.stiemb.ac.id/index.php/mea/article/view/80 NON PERFORMING LOAN (NPL) DAN RETURN ON ASSET (ROA) DI KOPERASI NUSANTARA MUARA BUNGO 2019-04-18T03:06:06+07:00 Sasmita Rusnaini hrul@ymail.com Hamirul - Hamirul hrul@ymail.com Ariyanto M hrul@ymail.com <p><em>This article aims to determine the Effect of Non Performing Loans (NPL) on Return On Asset in the Nusantara Muara Bungo cooperative, using descriptive methods with a quantitative approach. The results of the study From the results of the study indicate the variable NPL has a negative and significant effect on ROA. That is, any changes that occur in the independent variable, NPL, will affect ROA at Muara Bungo KCP Nusantara Cooperative. Partially the NPL variable has a negative effect on ROA in Nusantara Cooperatives. A negative sign indicates a change that is opposite or inversely proportional, that is if the variable (X) NPL increases then the variable (Y) ROA will decrease. Conversely, if the variable (X) NPL decreases, the variable (Y) ROA will increase.</em></p> 2019-01-05T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/102 LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT 2019-04-18T03:06:04+07:00 Abin Suarsa abinsuarsa@stiemb.ac.id Verawaty Verawaty verawaty@stiemb.ac.id <p>The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability.<br>The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result.<br>The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.</p> 2019-01-27T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/78 PENGENDALIAN INTERNAL PIUTANG PADA PT.SAURINDOTEX MANDIRI BEKASI 2019-04-18T03:06:07+07:00 Aprilia Puspasari Aprilia.alp@bsi.ac.id asep dony suhendra asep.aya@bsi.ac.id Endang Kusnaeni Endang.kusnaeni28@gmail.com <p>Bila perusahaan mempunyai sebuah piutang, maka suatu hal yang wajar bila ada kemungkinan dari piutang tersebut tidak tertagih. Timbulnya piutang yang tidak tertagih bisa disebabkan dari dua faktor yaitu faktor internal dan faktor eksternal. sehingga diperlukan Pengendalian Internal&nbsp; Piutang yang merupakan pengendalian terhadap tagihan dari proses penjualan secara kredit. Tujuan dari penelitian ini adalah untuk melihat pengendalian internal piutang yang dilakukan perusahaan, dan masalah-masalah yang terjadi serta solusinya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu metode yang menggambarkan secara rinci tentang hasil penelitian. serta data berbentuk angka-angka secara langsung dari hasil penelitian. Setelah melakukan peninjauan dan pembahasan masalah, penulis memperoleh kesimpulan bahwa pengendalian internal atas piutang pada PT. Saurindotex Mandiri sudah cukup baik, salah satunya dengan cara aktivitas penjualan kredit hanya dilakukan dengan beberapa pelanggan saja yang sudah dikenal baik oleh perusahaan. Didukung dengan&nbsp; melakukan file Dokumen-dokumen atau catatan-catatan dalam setiap penjualan kredit disimpan dengan baik dan rapi sesuai nomor urut cetak pada setiap dokumen.</p> <p>Kata Kunci :<em>Pengendalian Internal, Piutang</em><em>,PT Saurindotex Mandiri</em></p> 2019-01-05T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/99 PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN 2019-04-18T03:06:02+07:00 Ratna Dewi Agustina ratnadewiagustina22@gmail.com Dudi Pratomo dudipratomo@telkomuniversity.ac.id <p><em>This </em><em>research</em><em> aims to analyze the</em><em> effect</em><em> of pressure, opportunity, rationalization, </em><em>competence</em><em>, </em><em>and </em><em>arrogance</em><em> both simultaneously and partially on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange period of 2013-2017. </em></p> <p><em>The data used in this study is secondary data obtained from annual reports and audited financial statements of mining sector companies listed in Indonesia Stock Exchange period of 2013-2017. The sample selection technique in this study uses purposive sampling to obtain 33 mining sector companies with a five-year research period during 2013-2017 or in other words there were 165 samples units in this study. The data analysis technique used is descriptive&nbsp;</em><em>statistics analysis and logistic regression analysis using SPSS 25 software. </em></p> <p><em>The results of this study indicate that simultaneous pressure, opportunity, rationalization, competence, and arrogance significantly effect fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017. The test results partially show that pressure has a significant negative effect, opportunity has a significant positive effect, while rationalization, competence, and arrogance have no significant effect on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017.</em></p> 2019-02-01T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/100 PENGARUH LIKUIDITAS, LEVERAGE, DAN NILAI TUKAR RUPIAH TERHADAP PENGGUNAAN INSTRUMEN DERIVATIF SEBAGAI KEPUTUSAN HEDGING 2019-03-02T20:08:51+07:00 Raras Kinasih kinasihraras@gmail.com Dewa Putra Krishna Mahardika Dewamahardika@telkomuniversity.ac.id <p><em>In this current era of globalization there are many economic activities which cause risks that cannot be avoided. One of them is companies engaged in financial, activities, such as banking. Nowadays banking activities have an important role in the economy of a country that is related to international activities such as foreign debt. The activity is closely related to the risk of uncertainty caused by fluctuations in currency rates. However, these risks can be minimized by conducting hedging activities with derivative instruments which include forward contracts, futures contracts, swap contracts and option contracts.</em></p> <p><em>The purpose of this study is to investigate the effect of liquidity, leverage, and the rupiah exchange rate both simultaneously and partially on the use of derivative instruments as hedging decisions. The object of this study is convensional banks listed on the Indonesia Stock Exchange in the 2014-2017 period.</em></p> <p><em>The data used in this study is secondary data obtained from the annual financial report of the banks that are&nbsp; listed on the Stock Exchange for the period 2014-2017. The sample obtained was 80 observations from 20 conventional banks of the period 2014-2017. The method used is purposive sampling. The techniques used in this analysis are logistic regression and descriptive statistics.</em></p> <p><em>The results in this study indicate variable liquidity, leverage, and rupiah exchange rates simultaneo</em><em>usly </em><em>have a significant influence on hedging policies. While the partial liquidity variable has a significant positive effect on hedging policy. Leverage variables have a significant negative effect on hedging policies. The variable exchange rate has no effect on hedging policies.</em></p> <p><em>From the results of the study, suggestions that can be given to the next researcher in order to develop another variable &nbsp;that cannot be done in this study. Suggestions are given to banks to establish hedging policies for protected assets, which are intended for banks that have low LDR levels, and high leverage levels.</em></p> 2019-02-01T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/91 PERLAKUAN AKUNTANSI PRODUK RUSAK DALAM MENENTUKAN HARGA POKOK PRODUKSI 2019-04-11T05:08:31+07:00 Muhtarudin Muhtarudin muhtar@lpkia.ac.id Tuti Sulastri tutis@lpkia.ac.id <p>Produk dengan kualitas baik merupakan harapan perusahaan untuk dapat bersaing dengan perusahaan lain yang sejenis. Namun dalam pelaksanaannya tidak semua hasil produksi berkualitas baik bahkan cenderung rusak, kerusakan tersebut disebabkan oleh beberpa faktor seperti: oleh kesalahan yang dilakukan oleh karyawan, keterbatasan kemampuan mesin dan kurangnya pengawasan terhadap pelaksanaan proses produksi. Dengan adanya produk rusak maka akan timbul permasalahan dalam perhitungan harga pokok produksi. Perlakuan Akuntansi terhadap produk rusak akan sangat membantu dalam menyediakan informasi rincian biaya yang telah diserap oleh produk rusak serta&nbsp; sebab-sebab terjadinya produk rusak beserta harga pokoknya, sehingga manajemen dapat mengidentifikasi sifat dan menggolongkan harga pokok produk rusak ke dalam katagori normal dan abnormal. Tujuan penelitian ini untuk Untuk mengetahui perlakuan Akuntansi terhadap produk rusak yang penyebabnya bersifat Normal dan Adnormal dan&nbsp; untuk mengetahui biaya produksi yang sebenarnya dikeluarkan untuk sebuah produk industri Sepatu dam Sandal di Kawasan Sentra Industri Sepatu Cibaduyut, sehingga ke depan dapat berkembang menjadi sentra wisata belanja yang menarik dan berkembang menjadi wisata industri yang dapat meningkatkan kesejahteraan seluruh pelaku usaha dan masyarakat sekitarnya. &nbsp;Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diukur dalam skala numerik (angka). Populasi penelitian adalah semua perusahaan yang memproduksi sepatu yang mengalami produk rusak di Kawasan Sentra Industri Sepatu Cibaduyut yang tidak diketahui jumlahnya dengan Sampel penelitian berjumlah 10 perusahaan.</p> <p>Hasil penelitian ini menunjukkan bahwa pada&nbsp; Perusahaan Sepatu dam Sandal di Kawasan Sentra Industri Sepatu Cibaduyut&nbsp;&nbsp; dalam proses produksinya ada kerusakan produk, dan pada perusahaan dianggap sebagai produk kerusakan bersifat Normal&nbsp; laku dijual dan pendapatan penjualan dicatat sebagai Penghasilan&nbsp; lain-lain.</p> <p>Kata Kunci : Produk Rusak, Harga Pokok Produksi, Akuntansi</p> 2019-01-05T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/101 PENGEMBANGAN MODEL SELEKSI DALAM UPAYA MEMBENTUK INTEGRITAS & INDEPENDENSI ANGGOTA KPU KABUPATEN/KOTA 2019-04-11T05:13:40+07:00 Indra Sasangka Indra.sasangka@stiemb.ac.id Wandy Zulkarnaen wandy.zulkarnaen@stiemb.ac.id <p>The element of HRM is human, human resource management also involves the design and implementation of planning, employee compilation, employee development, career management, performance evaluation, employee compensation and good labor relations systems. Human resource management involves all management decisions and practices that directly affect their human resources. The recruitment and selection process is to get the right person for a certain position, so that the person is able to work optimally and can survive in the organization. Although the goal is simple, but the process turns out to be very complex which takes time and cost that is not small and very open opportunity to make mistakes in determining the right person. The mistake in choosing the right person has a huge impact on the organization. Integrity is defined as a sense of mysticism and wholeness that comes from qualities such as honesty and character consistency. If connected with ethics, integrity is defined as honesty and truth from one's actions. A person who has integrity if his actions are in accordance with the values, beliefs and principles he holds, independence is our right as human beings, who have the right to be free and independent without being pressured by others. Of course in its implementation the so-called independent also has limitations. Because an institution or organization cannot exist without support from other parties.</p> 2019-01-27T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/93 PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG X 2019-04-11T05:16:56+07:00 Muhammad Imam Zuhdi yuniati@stiemb.ac.id Dedi Suryadi dsuryadi@poltektedc.ac.id Yuniati Yuniati yuniati@stiemb.ac.id <p><em>This research was conducted to see how much influence the modernization of the administration system and tax sanctions on individual taxpayer compliance. The benefits of this research are to increase knowledge for researchers, provide input and information to the Bandung X Pratama Tax Service Office about the modernization of the tax administration system, taxation sanctions, and taxpayer compliance, especially private individuals. And the benefits for academics are a reference in conducting further research.</em></p> <p><em>The research method used is multiple linear regression methods, and data collection techniques by distributing questionnaires to the tax service section section employees and employees of the tax supervision and consulting section.</em></p> <p><em>The results of the regression coefficient prove that the modernization of the administrative system affects the compliance of individual taxpayers and tax sanctions affect the compliance of individual taxpayers. As well as the Modernization of the Administration System and Tax Sanctions together affect the Compliance of Individual Taxpayers at KPP Pratama Bandung X.</em></p> 2019-01-27T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/94 BENTUK PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN SYARIAH 2019-04-11T05:20:18+07:00 Dadin Solihin ds.inspirator@gmail.com Abin Suarsa abinsuarsa@stiemb.ac.id <p>Financing with Islamic banks or Islamic Financial Institutions (LKS) for business partners, is one of the financing supports for goods, services, and business, including home ownership, production machinery, assets, or other productive inventories. This study analyzes the concept of the implementation of mushārakah mutanāqishah (MMQ) financing and the (term) mode of mushārakah mutanāqishah financing in LKS. The purpose of the study, essentially looking for scientific relevance of the three problems that are the object of study, both from the implementative dimension, as well as normative. Mushārakah mutanāqishah is a hybrid contract between the mushārakah and ijārah contracts. This term is also implementatively less popular. The study was conducted in a descriptive qualitative manner on MMQ financing products in LKS, then analyzed in a normative juridical manner based on DSN-MUI Fatwa and applicable regulations in Indonesia. Data is sourced from various literature, regulations, interviews, and other data relevant with the research material. Reviewing concept of the implementing mushārakah mutanāqishah financing in LKS, this has only been applied in a number of products, such as applied for home ownership financing (PPR iB products), indent home ownership financing (PPR-Indent iB products), used for business cooperation in goods physical (inventory), such as for financing machinery, manufacturing equipment, vehicles, as well as other physical objects that are productive and profit oriented, but also developed for the financing of commercial business activities carried out various forms of business in accordance with the sharia principles including principles of buying and selling, profit sharing and leasing. Whereas regarding term of mushārakah mutanāqishah financing, stakeholders can use one the eight forms of mushārakah mutanāqishah financing as needed by taking into account dimensions shirkah capital (portion) of the bank, customer capital, profit sharing method, return method bank portion funds, gradual promise transfer of portions, term of financing period, and type allocation of financing.</p> 2019-01-29T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/73 PENGARUH KEPEMILIKAN MANAJERIAL, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO 2019-04-11T05:22:23+07:00 Perawati Sihombing pera.shmg@gmail.com Sumarno Zain pera.shmg@gmail.com <p>This research aims to examine and analyze the effect of managerial ownership, return on assets and debt to equity ratio on dividend payout ratio. The population of this study are companies in LQ 45 on the Indonesia Stock Exchange. This study uses multiple regression models as data analysis methods. Based on the results of testing hypotheses on empirical data, this study concludes that managerial ownership has a significant influence on dividend payout ratio. Whereas return on assets and debt to equity ratio do not have a significant effect on dividend payout ratio.</p> 2019-01-05T00:00:00+07:00 ##submission.copyrightStatement##