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PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Sari, Nurshadrina Kartika; Turjono, Edi; Widaninggar, Nanda
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.791 KB)

Abstract

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.
AGROINDUSTRY BUSINESS DEVELOPMENT STRATEGY TEMPE SOYBEAN BY USING ANALYSIS SWOT ( CASE STUDY FOR 4 VILLAGE IN JEMBER REGENCY) Rakhmawati, Ratih; Turjono, Edi
RELASI : JURNAL EKONOMI Vol 13 No 1 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i1.106

Abstract

Tempe is one of the agroindustrial soy soybean processing in order to obtain value added by processingsoy dairy products. This study aims to determine: (1) Inventory soybean, (2) income agroindustrial tempe soybean, (3) efficiency tempe soybean costs agroindustrial production, (4) the value-added agro-industry tempe soybean, and (5) the development prospects of agro-industry tempe soybean , The method used is descriptive and analytical methods. Sampling method is purposive sampling method. The results of this study indicate that (1) agroindustry soybean tempeh has a total raw material costs were greater than the total cost of EOQ. (2) Income from soy milk agro-industry to scale house is $ 7,091,698.84 for small scale; USD 11,405,815.60 and US $ 11,622,766.70 to scale menengahindustri. (3) The cost of agro-industrial production of efficient soy milk. (4) the value-added agro-industry tempe soybean in various scales have been able to provide a positive values. (5) The results of a SWOT analysis of the agro-industry soybean tempeh in 4 villages Jember shows that the industry is in the white area (strengths - opportunities) that shows the industry has a prospect to be developed.
PROSPEK USAHATANI TEMBAKAUVO RAJANG MAESAN DI KABUPATEN JEMBER(STUDI KASUS DI KECAMATAN JELBUK) Turjono, Edi; Santoso, Kabul; Syafi'i, Imam
RELASI : JURNAL EKONOMI Vol 11 No 2 (2015)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v11i2.78

Abstract

Edi Turjono, 041520201005, Departement of Agribusiness, Postgraduate Program, University of Jember, research title: "The Prospects of Besuki Tobacco VO Rajang Farming in Jember Recident(A Case Study in Jelbuk District)", under supervision guidance ofProf. Dr. KabulSantoso, MS, as supervisor and Ir. Imam Syafi’I, M.S., as co-supervisor. The prospect tobacco rajang Maesan farming in Jember Resident “Case study in Jelbuk District chopped tobacco farming of Maesan has an important position. So that its development should be considered by increasing the acreage and kuality; in addition hybrid corn farming is a food that has an important position after rice, and corn is needed as the ingredient for animal food indutry.This research was intended to compare the level of efficientcy of rajang tobacco farming of Maesan with that of hybrid corn farming, to analysis the variables that affected farm income of Maesan Rajang Tobacco and to indentify the prospects of Maesan rajang Tobacco farming.The analysis used in this research were: 1) R/C ratio analysis, 2) Multiple regression analysis, and SWOT (Strength, Weakness, Opprtunities and Threat) analysis.The result of analysis that the R/C ratio of rajang tobacco farming of Maesan was above the hybrid corn average R/C, while the examination of the differences between R/C ratio  commodity of rajang tobacco of Maesan and R/C of corn performed by t-test according to the independent table test. Showed that the different was with the probability. So that the probability was lower than thus, the R/C ratio hybrid corn commodities and R/C ratio of rajang tobacco Maesan  was significanly different, which means that rajang tobacco farming of Maesan was more cost-efficient than hybrid corn farming.Mean while, the variables that significantly affected Maesan rajang tobacco farming were the production of dried tobacco (X1) the selling price (X2) and Production Cost (X3). Where as the prospect of the development of the development of Maesan rajang tobacco farming was profitable for the development by considering internal and external factors in development of Maesan rajang tobacco farming in Jember Regency.