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INDONESIA
JURNAL RELASI STIE MANDALA JEMBER
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Articles 10 Documents
Search results for , issue " Vol 14, No 2 (2018)" : 10 Documents clear
Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah) Pada Laporan Keuangan UMKM (Studi Kasus Pada UMKM XYZ Yogyakarta) Tatik, Tatik
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs XYZ Yogyakarta. This research uses qualitative approach with case study method. The data used are primary data sourced from direct observation, interview and documentation of transaction evidence. The results of the research are the financial statements of MSME XYZ in the form of the statements of financial position, income statement and notes on financial statements. Keywords: MSME, financial report, SAK-EMKM, accrual basis, qualitative
Produktivitas dan Faktor-Faktor yang Berpengaruh Terhadap Produksi Usahatani Tomat (Solanum lycopersicum Mill) di Kabupaten Jember Sita, Bagus Rangga; Hadi, Syamsul; Sutiarso, Edy
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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The purpose of this study include: 1)measuring the level of farm productivity and comparing among the tomato business scale, and 2) to identify factors that influence the tomato farm production in Jember. This research has been conducted in Jember, covering five District of samples, namely: Ledokombo, Sumberjambe, Ajung, Panti and Umbulsari. The data used are primary data and secondary data. Primary data were obtained from interviews with tomato farmers are guided by a list of questions that had been developed previously. While the secondary data obtained from the literature and agencies associated with this research. Analysis of the data used include quantitative descriptive analysis and regression naturally assuming that the relationship between the independent variables (Xi) and dependent variable (Y) is a Cobb-Douglas production function. The final conclusion is that: 1) The average productivity of farming tomatoes in Jember district, which consists of land productivity amounted to 153.662 ku / ha, labor productivity of 4.906 Kg / JKP, and productivity costs by 0.00047 Kg/USD. Based strata land area, did not show any differences in labor productivity and costs and but on land productivity among business scale narrow and wide, showed a highly significant difference in the confidence level of 99%, and 2) the factors that affect significantly to namely the production of land, labor and seed, while the fertilizers, pesticides and pesticide effect no significant effect on farm production of tomatoes in Jember. Keywords: Productivity, Production, and comparisons between the scale of farming
Dampak Kuliah Sambil Bekerja Terhadap Indeks Prestasi Mahasiswa Perguruan Tinggi Negeri Dan Swasta di Kabupaten Jember Tahun 2017 Suwarso, Suwarso
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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This study aims to determine the Impact of Lectures While Working Against Achievement Index of State and Private University Students in Jember District in 2017. This research is qualitative by presenting the intreview results in the field. Samples taken are 20 students of State and Private Universities in Jember. The results of this study, the average student who runs college while working is the increase in student achievement index. This means that the impact of students who lectured while working quite positive role in getting the Achievement Index during the lecture process took place. In addition to the increase in Achievement Index, other impacts arise include independence and experience. Keywords: Achievement Index, Student, Work.
Analisis Swot Sebagai Landasan Dalam Menentukan Strategi Pemasaran Pada Rameyza Tour & Travel Bondowoso Risqianto, Dwi Andri; Suroso, Imam; Iskandar, Ridwan
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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This study aims to determine alternative marketing strategies and their implications for marketing Rameyza Tour & Travel Branch Bondowoso. Analytical method used is SWOT analysis. Internal factor analysis (IFAS) and external factors (EFAS) are used to determine the firms position through the quadrant table. IE Metrics and SWOT Metrics are used to determine marketing strategic formulations that are appropriate to current corporate conditions. The results showed that Rameyza Tour & Travel Bondowoso Branch is in quadrant V, this means marketing strategy that must be done is horizontal innovation strategy that is in applying its strategy focused on the addition or improvement to the implementation of the function of each activity in the business unit of Tour & Travel service . In the description of SWOT metrics, there are several alternative marketing strategies such as: 1) Improving partnership with institutions and schools, 2) Increasing online promotion to expand market, 3) Promoting promotion especially service for private tour and attracting foreign tourists. 4) Maintaining continuous service quality, 5) Expanding the market by adding products sold, such as aircraft ticketing service, and railways as a productdiversified form. Keywords: SWOT, Marketing, Strategies
Peran Audit Internal Pada Efektivitas Pengendalian Internal Mendukung Kredit Investasi Di Cabang BRI Di Situbondo Rachmawati, Ratih
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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Purpose of this research is to obtain a picture of the effectiveness of intenal audit and how the role of internal audit in supporting the effectiveness of the investment credit control.The method used in this research is descriptive analysis method, where data obtained by the author analyzed and compared with some existing theories. Based on the results of the research authors conclude that the overall implementation of internal audit in the branch branch Bank Rakyat Indonesia in Situbondo for credit monitoring activities have been adequate for investment in accordance with the rules and policies set by the central office, but it also includes compliance, verivication and evaluation. Thus, these findings have been in accordance with the propositions that have been made in the implementation of the study conducted internal audits can adequately support the achievement of the effectiveness of internal control in the process of granting investment credits the branch branch Bank Rakyat Indonesia in Situbondo Keywords : Internal Audit role, Internal control system, Investment credit
Pengaruh Tingkat Pengangguran, Kebutuhan Pangan, Peningkatan Gizi, Dan Peningkatan Pendapatan Per Kapita Terhadap Kawasan Rumah Pangan Lestari (KRPL) Supardi, Supardi; Sari, Nurshadrina Kartika
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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This study aims to analyze the effect of unemployment rate, food demand, nutrition improvement and income increase per capita after applying Sustainable Food House (KRPL) in Jember Regency. Analysis tool used Multiple Regression Analysis is the number of independent variables used to predict variables depend on more than one. The research design used is associative design, ie to analyze the relationship between one variable with other variables or how a variable affects other variables. The writer uses case study with quantitative approach while the unit of analysis in this research is the influence of Unemployment rate, Food Needs, Nutrition Improvement, and Increase Revenue per Capita to Area Sustainable Food House (KRPL). The sampling method used is the census method, which is a comprehensive sampling of 3 villages with a 3-year study period from 2014 to 2016. Analytical techniques are multiple regression analysis, F test and t test. Keywords: unemployment, food, nutrition, income and krpl.
Pengaruh Teknologi Informasi Dan Pengawasan Keuangan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah Rifandi, Muhamad
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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Usefulness of the information can be measured by it quality and it is be used in the decision making. This study aimed to analyse the factors affecting the information value of financial statements of local governments, there are the use of information technology and financial supervision area. This research used the survey method and used primary data which obtained from the population of the Head of Sub Division of Accounting in each SKPD in districts of DIY. The collection of data through questionnaires and processed using the application SmartPLS 2.0. The Results of this study indicate that the use of information technology and financial oversight of local governments significantly influence the value of the local governments financial statement information. Keywords: Value of information, information technology, financial control
Analisis Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Pembiayaan Mudharabah Dan Musyarakah Pada PT BANK BNI SYARIAH Cabang Jember Rachmawati, Lia; Ningsih, Wiwik Fitria
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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The purpose of this study is to analyze the factors considered in determining the profit sharing ratio of mudharabah and musharaka financing in BNI syariah Ltd. Jember branch. This research uses positivistic paradigm with qualitative approach. Based on the results of the following research several factors into consideration in the determination of the ratio of profit sharing there are The system of sharing based on revenue sharing; Good relationship with customers; Amount of financing value; The business feasibility of the customers; Estimated customer turnover. Keywords: musharaka, nisbah, revenue sharing
Analisis Persepsi Pondok Pesantren Terhadap Lembaga Keuangan Syariah (Studi Kasus Pada Pondok Pesantren Zainul Hasan Genggong Probolinggo) Mustofa, Mustofa; Zainollah, Zainollah
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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The existence of sharia financial institutions in the districts Probolinggo became the object of interest primarily among boarding school. Islamic financial institutions conducted by the banking community has created a separate perception for the community of pesantren or santri . The activities of Islamic financial institutions be interesting people, but the existence of the financial institution of sharia cause different perceptions. Some assume that Islamic financial institutions are no different from conventional financial institutions. The research method used is qualitative descriptive analysis. Collected by observation technique and interview with structured question supported by closed questionnaire to informant to know opinion perception of the existence of Islamic financial institutions , by using Snowball Sampling method. From the discussion of the above problems, it can be concluded that the perception of the santri community at the Genggong cottage, both those who are customers and those who are not Islamic bank customers, in terms of cultural, social, personal and psychological approaches, is positive towards Islamic banks. The differences that exist in the santri community of customers and non customers are on their attitude or choice to choose or not to choose sharia bank. Keywords: Islamic finance, santri , pesantren
Analisis Pengaruh Keberagaman Produk, Persepsi Harga, Promosi Penjualan Terhadap Kepuasan Konsumen Hypermartket Pakuwon Supermall Di Surabaya Sarie, Rena Febrita
JURNAL RELASI STIE MANDALA JEMBER Vol 14, No 2 (2018)
Publisher : STIE Mandala Jember

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The purpose of this study is to analyze ans examine the impact of the variety of the product, price perception, sales promotion towards customer satisfaction of hypermarket Pakuwon Supermall in Surabaya. This research is a confirmatory research or conclusive research, which highlights the relationship between the research variables and tests the formulated hypotheses. The sampling technique used in this study is a purposive random sampling. This result of the study showed that sales promotion showed significant positive effect towards customer satisfaction Hypermarket Pakuwon Supermall in Surabaya. Keywords: Variety of the product, Price Perception, Sales Promotion and Customer Satisfaction.

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