http://journal.stiemb.ac.id/index.php/mea/issue/feed Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) 2019-06-04T02:01:32+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/113 KUALITAS AUDIT: AUDIT TENURE, BEBAN KERJA AUDITOR, ALIGNMENT DAN ENTRENCHMENT EFFECT 2019-05-12T02:22:21+07:00 Destri Diana MD destridiana933@gmail.com Majidah Majidah majidah@telkomuniversity.ac.id <p><em>This study aims to determine the effect of audit tenure (personal auditor), audit tenure (KAP), company age, auditor workload, alignment, and entrenchment effect on audit quality, both simultaneously and partially. Manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016 are the object of research. Sampling technique with purposive sampling method obtained 64 companies with 256 samples. Data analysis using logistic regression analysis. The results showed that audit tenure (personal auditor), audit tenure (KAP), company age, auditor's workload, alignment, and entrenchment effect simultaneously influence audit quality. While partially, the age of the company has a positive effect on audit quality, and auditor workload has a positive effect on audit quality. The renewal of this research lies in the variable alignment effect and entrenchment effect. Recommendations for: (1) Further research can conduct research in different industries by not including variables that have no effect on this study; (2) Companies can consider the auditor's workload as one of the criteria in choosing a qualified auditor; (3) For professional organizations (IAI and IAPI) auditor workload is expected to be an input for improving regulations related to audit quality.</em></p> 2019-05-12T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/138 PENGARUH UTANG PERUSAHAAN TERHADAP KINERJA KEUANGAN 2019-05-12T18:37:58+07:00 Abid Ramadhan abidramadhan490@rocketmail.com <p>Debt is an economic sacrifice that must be made by the company in the future caused because of previous actions and transactions. Debts are classified into two, namely the short-term debts and Long Term Debt. Short-term debt has a maturity of less than one year whereas long-term debt of more than one year.</p> <p>This research use the ROE (<em>Return On Equity</em>) because it can indicate the success or failure of the company's management company maximise the level of shareholder return on investment results.</p> <p>The purpose of this study was to examine the influence of corporate debt in the form of <em>Short Term Debt</em> (STD), <em>Long Term Debt</em> (LTD) and the <em>Total Debt</em> (TD) as variables are independent of financial performance in the form of Return On Equity as the dependent variable. The population in this study are companies listed on the Jakarta Islamic Index (JII) in 2015-2017. Engineering data collection using a purposive sampling method. The data were analyzed by using multiple linear regression. The results of this study indicate that the <em>Short Term Debt</em> (STD), <em>Long Term Debt</em> (LTD) and the <em>Total Debt</em> (TD) effect on <em>Return On Equity</em> (ROE).</p> 2019-05-12T00:00:00+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/50 PENGARUH CAR, ROE, RASIO MARJIN PENDAPATAN BERSIH DAN RASIO KREDIT TERHADAP TOTAL DEPOSIT TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN SYARIAH DI BURSA EFEK INDONESIA (BEI) 2019-05-12T00:29:21+07:00 Arie Noviana noviana.meiz@yahoo.com <p><em>Since the banking business in Indonesia has experienced a crisis as a result of the monetary crisis and economic crisis that has plagued since mid-1997, many banking cases have occurred. In discussing banking cases, knowledge, information and experience are needed to be able to trace what actually happened, what was the cause, and how to follow up on surprising findings so that banking analysts must be careful</em><em>The research taken in this study is quantitative because the purpose of this research is to find out how much the degree of relationship between the Capital Adequacy Ratio, Return on Equity, Net profit margin, and Loan to Deposit Ratio to stock price changes in Islamic banking companies in the Indonesian stock exchange.</em><em>This research is also verification because this research is asking the relationship between two or more things.</em><em>In general, collecting Bank Bukopin Syariah's capital is greater than other banks while the Sharia Agroniaga Bank is the least in fulfilling capital obligations set by Bank Indonesia, the lowest rate of return invested by Bank Mutiara Syariah when compared to other Banks while Bumi Putra Syariah ICB Bank is a Bank with a higher rate of return than others and investors will choose Bumi Putra Syariah ICB Bank from Bank Mutiara to invest, Bank Bukopin Syariah's ability to generate net income is greater than the others while the Bank Mutiara is a Bank that generates a smaller net income than other Banks, if the Bank is liquidated, Bank OCBC NISP Syariah is the highest bank in paying funds if withdrawn by the customer while Bank Permata Syariah Bank has the lowest value in pay customer funds.</em><em>Simultaneously Capital Adequacy Ratio, Return on Equity, Net Profit Margin, Loan to Deposit Ratio have a significant influence on the Stock Price, Partially Capital Adequacy Ratio, Return on Equity Net Profit Margin, Loan to Deposit Ratio has a significant influence on stock prices</em></p> 2019-05-12T00:29:21+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/148 PENGARUH NON PERFORMING FINANCING (NPF), RETURN ON ASSET (ROA), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP CAPITAL ADEQUACY RATIO (CAR) 2019-05-15T19:54:53+07:00 Erwin Putra Yokoyama erwinyokoy@gmail.com Dewa Putra Khrisna Mahardika erwinyokoy@gmail.com <p><em>Islamic banking is one of the financial institutions being developed in Indonesia. One reason for developing Islamic banking is the long-term effect provided by Islamic banking, which is immune or has no effect if inflation occurs. CAR is a bank's performance ratio to measure the capital adequacy of a bank to support assets that contain or produce risks</em></p> <p><em>The purpose of this study was to determine the effect of Non Performing Financing (NPF), Return on Assets (ROA), and Financing to Deposit Ratio (FDR) to the Capital Adequacy Ratio (CAR). The sample selection technique used was purposive sampling and obtained by 12 Sharia Commercial Banks with a research period in 2013-2017. The population in this study is Islamic Commercial Banks. The sample selection technique used was purposive sampling and obtained by 12 Sharia Commercial Banks with a research period in 2013-2017. The method of data analysis in this study is panel data regression analysis.</em></p> <p><em>The results showed that simultaneously Non Performing Financing (NPF), Return on Assets (ROA), and Financing to Deposit Ratio (FDR) had a significant effect on Capital Adequacy Ratio (CAR). While partially, Non Performing Financing (NPF) has a positive effect on Capital Adequacy Ratio (CAR). Return on Assets (ROA) has a positive effect on Capital Adequacy Ratio (CAR). Financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR).</em></p> 2019-05-15T19:53:02+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/149 PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PERUM BULOG DIVISI REGIONAL JAWA BARAT 2019-05-15T21:22:56+07:00 Luthfia Nur Wachidah luthfianurwachidah@gmail.com Bachruddin Saleh Luturlean bachruddin_saleh@yahoo.com <p><em>The purpose of this research was to determine the effect of work discipline on employee performance at Perum BULOG Divisi Regional Jawa Barat.</em></p> <p><em>This type of research is descriptive causal with quantitative methods. Data analysis used with descriptive analysis and simple linear regression analysis. This study uses saturated samples as many as 69 employees of Perum BULOG Divisi Regional Jawa Barat as respondents.</em></p> <p><em>The results of this study indicate that work discipline has a positive and significant effect on the performance of Perum BULOG Divisi Regional Jawa Barat employees, with t-count of 8.730 greater than t-table 1.998 and significance 0.000. Work discipline variables affect performance with a contribution of 53.2%.</em></p> <p><em>Based on the results of the study, it was concluded that work discipline had a significant effect on the performance of Perum BULOG Divisi Regional Jawa Barat employees with a contribution of 53.2%. Based on the results of the study, it was concluded that work discipline had an effect on employee performance by 53.2% on the performance of Perum BULOG Divisi Regional Jawa Barat employees, while the remaining 46.8% was influenced by other variables not examined in this study.</em></p> 2019-05-15T21:21:32+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/152 FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN 2019-06-02T19:44:53+07:00 Ines Mutiara Junaedi Inesmutiara.IM@gmail.com <p>Perkembangan jaman saat ini memicu persaingan antar perusahaan yang semakin kompetitif, sehingga membuat perusahaan berperilaku terlewat batas dalam memanfaatkan sumber daya dan lingkungan yang dikonsumsinya tanpa adanya pertanggung jawaban dari pihak perusahaan. Selain itu, kondisi dunia yang semakin hari semakin tidak menentu seperti terjadinya kemiskinan, <em>globalwarming, </em>dan kesehatan masyarakat yang semakin meningkat menuntut perusahaan untuk dapat mengungkapkan tanggung jawab sosialnya kepada seluruh <em>stakeholder</em>. Pengungkapan tanggung jawab sosial perusahaan di Indonesia masih terbilang rendah dari pada negara Eropa yang sudah lebih dulu memperhatikan masalah lingkungan sosial, padahal pemerintah sudah dengan jelas menyatakan dalam UU PT pada pasal 74 No.40 tahun 2007 bahwa perusahaan wajib melakukan pengungkapan tanggung jawab sosial dan lingkungan, dan apabila tidak dilakukan maka akan dikenakan sanksi sesuai dengan ketentuan peraturan perundang-undangan.</p> <p>Penelitian ini akan dilakukan pengukuran faktor-faktor yang memengaruhi &nbsp;&nbsp;pengungkapan &nbsp;&nbsp;&nbsp;tanggung &nbsp;&nbsp;jawab&nbsp; &nbsp;&nbsp;&nbsp;sosial &nbsp;&nbsp;&nbsp;perusahaan &nbsp;&nbsp;&nbsp;pada &nbsp;&nbsp;laporan &nbsp;&nbsp;tahunan</p> <p>perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh secara simultan maupun parsial variabel kepemilikan asing, profitabilitas, <em>leverage, </em>ukuran perusahaan dan umur perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan pada industri manufaktur yang terdafatr di BEI periode 2017.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan dan keuangan industri manufaktur yang terdaftar di BEI periode 2017. Metode pengambilan sampel menggunkan <em>purposive sampling </em>sehingga didapatkan total sampel sebanyak 90 perusahaan dari seluruh sektor manufaktur. Metode analisis yang digunakan adalah analisis regresi berganda dan statistik deskriptif.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing, profitabilitas, <em>leverage, </em>ukuran perusahaan dan umur perusahaan secara simultan memiliki pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial variabel kepemilikan asing, profitabilitas, dan <em>leverage</em> tidak berpengaruh signifikan positif terhadap pengungkapan tanggung jawab sosial, sedangkan untuk variabel ukuran perusahaan dan umur perusahaan berpengaruh signifikan positif terhadap pengungkapan tanggung jawab sosial perusahaan.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hasil penelitian ini diharapkan bagi penelitian selanjutnya menggunakan variabel lain yang tidak terdapat dalam penelitian ini. Bagi pihak manajemen perusahaan sebaiknya perlu untuk memperhatikan laporan pengungkapan tanggung jawab sosial karena hal ini akan menjadi nilai tambah bagi perusahaan. Bagi investor sebaiknya memperhatikan tingkat ukuran perusahaan dan umur perusahaan karena perusahaan yang mempunyai ukuran perusahaan yang besar dan umur perusahaan yang lebih lama akan melakukan pengungkapan tanggung jawab sosial sehingga akan mempengaruhi terhadap keberlangsungan usaha.</p> 2019-06-02T19:43:03+07:00 ##submission.copyrightStatement## http://journal.stiemb.ac.id/index.php/mea/article/view/153 PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PERUM BULOG DIVRE JAWA BARAT 2019-06-04T02:01:32+07:00 Ade Rista Yunita aderestay10@gmail.com Romat Saragih saragih@telkomuniversity.ac.id <p><em>As one of the state-owned companies engaged in logistics, Perum BULOG Divre Jawa Barat always needs high-quality human resources with high work productivity in order to achieve the company's goals. In increasing work productivity, organizational culture and work environment is one of the factors to increase the productivity of Perum BULOG Divre Jabar.</em></p> <p><em>This study was conducted to determine the effect of organizational culture and work environment on the work productivity of Perum BULOG Divre Jabar. The purpose of this study is to find out and analyze how the level of employee productivity, organizational culture and work environment and to know and analyze how the influence of organizational culture and work environment partially and simultaneously on employee work productivity.</em></p> <p><em>This type of research uses descriptive and causal analysis. The research method used is a quantitative method. In this study using a sample of 69 employees of Perum BULOG Divre Jabar. The method used is quantitative by processing research data using multiple linear regression to determine the level of relationships between variables partially or simultaneously.</em></p> <p><em>The results of the study show that work productivity, organizational culture and work environment are currently classified as good. Then for organizational culture variables have a partial and significant effect that is proven through the results of hypothesis testing (t-test) where t count&gt; t table (6.557&gt; 1.668) and a significant value &lt;5%. In addition, the work environment also has a partial and significant effect as evidenced by the results of hypothesis testing (t-test) where t count&gt; t table (3.807&gt; 1.668) and significant value &lt;5%. Then the&nbsp;organizational culture and simultaneous work environment towards work productivity are proven through the results of hypothesis testing (f test) where F count&gt; F table (142,287&gt; 3.14).</em></p> 2019-06-04T02:00:37+07:00 ##submission.copyrightStatement##