Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) http://journal.stiemb.ac.id/index.php/mea <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> LPPM STIE Muhammadiah Bandung en-US Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) 2541-5255 KUALITAS AUDIT: AUDIT TENURE, BEBAN KERJA AUDITOR, ALIGNMENT DAN ENTRENCHMENT EFFECT http://journal.stiemb.ac.id/index.php/mea/article/view/113 <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> Destri Diana MD Majidah Majidah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-05-12 2019-05-12 3 2 1 15 10.31955/mea.vol3.iss2.pp1-15 PENGARUH UTANG PERUSAHAAN TERHADAP KINERJA KEUANGAN http://journal.stiemb.ac.id/index.php/mea/article/view/138 <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> Abid Ramadhan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-05-12 2019-05-12 3 2 16 27 10.31955/mea.vol3.iss2.pp16-27 PENGARUH NON PERFORMING FINANCING (NPF), RETURN ON ASSET (ROA), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP CAPITAL ADEQUACY RATIO (CAR) http://journal.stiemb.ac.id/index.php/mea/article/view/148 <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> Erwin Putra Yokoyama Dewa Putra Khrisna Mahardika ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-05-15 2019-05-15 3 2 28 44 10.31955/mea.vol3.iss2.pp28-44 PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PERUM BULOG DIVRE JAWA BARAT http://journal.stiemb.ac.id/index.php/mea/article/view/153 <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> Ade Rista Yunita Romat Saragih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-06-04 2019-06-04 3 2 45 50 10.31955/mea.vol3.iss2.pp45-50 PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PERUM BULOG DIVISI REGIONAL JAWA BARAT http://journal.stiemb.ac.id/index.php/mea/article/view/149 <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> Luthfia Nur Wachidah Bachruddin Saleh Luturlean ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-05-15 2019-05-15 3 2 51 57 10.31955/mea.vol3.iss2.pp51-57 SISTEM AKUNTANSI PENCATATAN PERSEDIAAN BAHAN BAKU DENGAN METODE RATA-RATA BERGERAK http://journal.stiemb.ac.id/index.php/mea/article/view/90 <p>CV Sinar Nugraha is a company engaged in the manufacturing industry that produces chili sauce, soy sauce, and syrup. The production process is carried out every day except for syrup products which are only produced during Ramadan. Currently CV. Sinar Nugraha in the activity of recording accounting and inventory reports of raw materials is still manually so that it takes a lot of time and sometimes found errors in recordi</p> <p>The research method used in this study is a descriptive method with a case study, the steps taken are observation and interviews with the manager of the company. The programming language used is PHP Hypertext Prepocessor (PHP), while the database uses MySQL software. This application is made to calculate the cost of raw material inventory using the Moving Average method. And the accounting records use the Perpetual method.</p> <p>The results of this study are a special application program in the form of Raw Material Inventory Accounting Information System for the calculation of the cost of raw material inventory consisting of functions to handle existing procedures, namely procedures for purchasing, spending, and reporting of raw materials. From the results of the implementation and testing it can be concluded that the application that has been made can be applied on the CV. Sinar Nugraha.</p> <p>&nbsp;</p> Suwandi Suwandi Freddy Wicaksono Triana Ramadani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-07-11 2019-07-11 3 2 58 72 10.31955/mea.vol3.iss2.pp58-72 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) http://journal.stiemb.ac.id/index.php/mea/article/view/50 <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> Arie Noviana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-05-12 2019-05-12 3 2 73 79 10.31955/mea.vol3.iss2.pp73-79 PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA GURU SMA NEGERI 1 PRABUMULIH http://journal.stiemb.ac.id/index.php/mea/article/view/136 <p><em>This study aims to determine and analyze the influence of work motivation and work discipline on the perfomance of Public High School Teachers 1 Prabumulih. Data collection was carried out through questionnaires and carried out on 31 respondents who were civil servant teachers in 1 Senior High School. Analysis of this reserch data using SPSS. The data analysis technique used is multiple linear regression. From the results of data processing it was found that the two independent variables were able to explain and have an influence on the dependent variable with an R value of 0.918 and R Square of 0.842. Based on problems and conclusions, the three hypotheses proposed in this study obtained significant results. Thus work motivation and work discipline have a significant effect on the perfomance of Prabumulih 1 Public High School teachers both partially and simultaneously.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong> <em>:&nbsp; Work Motivation, Work Discipline and Perfomance</em></p> Ajabar Holan Resi Marina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-07-17 2019-07-17 3 2 80 90 FENOMENA PEDAGANG PASAR MALAM KELILING DALAM MENINGKATAN EKONOMI WARGA (STUDI FENOMENOLOGI) http://journal.stiemb.ac.id/index.php/mea/article/view/134 <p>Latar belakang adanya pasar malam keliling ini&nbsp; kalau penulis cermati lebih banyak dilakukan oleh pedagang kecil yang ingin menambah penghasilan karena mereka sebagian besar tidak punya tempat jualan yang memadai.Aktifitas pasar malam keliling ini sudah semakin memasyarakat utama dikalangan warga kelas menengah ke bawah,dan ini tentunya menjadi sebuah fenomena yang sangat menarik bila kita telaah/teliti,dalam penelitian ini penulis mengambil sebagai alat penelitian pendekatan kualitatif dengan model ‘’<em>Study Fenomenology</em>’’ melakukan observasi langsung pada objek penelitian, dialog,wawancara langsung ,dengan para informan terkait dengan aktifitas pasar malam keliling tersebut,dan mereka para pelaku pasar langsung(pedagang)juga beberapa konsumen yang selalu belanja di pasar malam tersebut,penelitian ini penulis ambil pada aktifitas pasar malam keliling yang ada di sekitar kota Samarinda,yang sudah berjalan hampit sepuluh tahun.Hasil dari penelitian menunjukan adanya geliat dan aktifitas ekonomi yang meningkat disekitar wilayah warga setempat.Ditambah lagi dengan adanya pasar malam tersebut beberapa warga setempat juga membuka warung makan/minuman dan akhirnya terjadi transaksi imbal balik yang saling menguntungkan,</p> Akbar Aswin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2019-07-17 2019-07-17 3 2 91 97