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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ar Ro'is Mandalika (Armada)
Zulaika Putri Rokhimah
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Biological Assets Disclosure dan Faktor Faktor yang Mempengaruhi (Studi Pada Perusahaan Agrikultur yang Terdaftar Di BEI Periode 2017-2019) Zulaika Putri Rokhimah; Ida Nurhayati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2661

Abstract

Companies engaged in agriculture have different assets compared to companies in other sectors and are only owned by companies in agriculture, namely biological assets. As a result of these unique and different biological asset characteristics, companies engaged in agriculture have the possibility to present information more biased when compared to companies engaged in other fields, especially in the measurement, presentation and disclosure of their fixed assets in the form of biological assets (Ridwan, 2011). This is not the optimal disclosure of biological assets in companies in the field of agriculture which is used as a writer to encourage re-examination of the problem of disclosure of biological assets.The samples are agricultural sector companies listed in Indonesia Stock Exchange (IDX) based on certain criteria, namely: Available complete financial statements that are published during the study period; and Companies that are consistently on the list of the Indonesia Stock Exchange and are not leaving and entering during the 2017-2019 period. The results reveals that KAP type variables affect Biological Asset Disclosure. While the intensity of biological assets, company size and profitability has not been proven to affect Biological Asset Disclosure.
IMPLEMENTASI BUSINESS MODEL CANVAS PADA UD MAKMUR MANDIRI Maria Theresia Heni Widyarti; Hartono Hartono; Jati Handayani; Zulaika Putri Rokhimah; Septian Yudha Kusuma
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4577

Abstract

Business model Canvas (BMC) or Canvas Business Model can simply be interpreted as the process of how companies create value and benefit from the value it creates on an ongoing basis. BMC is a tool developed to help business organizations and budding entrepreneurs to map and analyze their business models. BMC transforms a complex business concept into a simple one that is displayed on a single sheet of canvas containing a business plan with nine well-integrated key elements including internal and external strategy analysis. This study aims to formulate and determine a business strategy in an effort to develop a business using the Business Model Canvas (BMC) model at UD Makmur Mandiri in Semarang.The method of analysis of this research is descriptive qualitative research. The data collection method used is library research and direct research by means of observation, interviews, and documentation. The research results are in the form of a Canvas Business Model table which contains nine key elements, namely Customer Segment, Customer Relations, Customer Channel, Revenue Structure, Value Proposition, Key Activities, Key Resources, Cost Structure, and Key Partners. In addition, a SWOT analysis was also presented based on the Canvas Business Model Table, which can provide input for UD Makmur Mandiri in formulating its business ideas, creating value and benefiting from the value it creates on an ongoing basis in managing its business
The Role of Blockchain Technology in Enhancing the Integrity of Financial Accounting Systems in the Public Sector Ida Nurhayati; Zulaika Putri Rokhimah
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5387

Abstract

This study investigates the role of blockchain technology in enhancing the integrity, transparency, and efficiency of financial accounting systems in the public sector. Using a qualitative research methodology, specifically a literature review, the paper examines key studies that explore the applications of blockchain in public sector financial management. The review synthesizes findings from various sources, including academic articles, books, and industry reports, to assess the potential benefits and challenges of implementing blockchain in government financial systems. The results suggest that blockchain's decentralized, transparent, and immutable features offer promising solutions to combat corruption, fraud, and inefficiency in public financial management. Blockchain can provide real-time, tamper-proof records, ensuring greater accountability in financial transactions. However, the adoption of blockchain technology in the public sector faces several challenges, such as scalability issues, energy consumption, and resistance to change in traditional governance structures. The study concludes that while blockchain has the potential to revolutionize public sector accounting, further empirical research is necessary to assess its practical applications in various public sector contexts. Future studies should focus on overcoming the technical, regulatory, and institutional barriers to blockchain adoption in government financial systems, particularly in developing economies where inefficiency and corruption are more prevalent.
Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model Al Farizi, Musyafa; Zulaika Putri Rokhimah; Kusuma, Septian Yudha; Wahyuni, Mirasanti; Adhi, Nurseto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p82-99

Abstract

This study aims to analyze the success of the Core Tax Administration System (CTAS) information system from the taxpayer perspective using the UTAUT 2 model. The success of CTAS is crucial; if this tax service system is inadequate for taxpayers, it can reduce the system's adoption rate. The decline in CTAS use by taxpayers will have an impact on decreasing compliance levels, which will ultimately hinder state revenue receipts from the tax sector. The population in this study is the number of companies in Semarang City registered with the Semarang City Department of Industry and Trade (Disperindag) at the end of 2024, namely 845 companies. This study uses the Slovin sampling formula with a 5% error rate, resulting in a sample size of 271 companies. Therefore, the number of samples used in this study was 271 companies in Semarang City. Data were collected using questionnaires distributed to respondents through direct delivery and social media (Google Form). The results showed that Performance Expectancy, Social Influence, and Perceived Security have a positive and significant effect on Behavioral Intention. Furthermore, Facilitating Conditions and Behavioral Intention also had a positive and significant effect on Use Behavior. However, Effort Expectancy, Hedonic Motivation, and Price Value were not found to have a significant effect on Behavioral Intention.
Co-Authors Adhi, Nurseto Al Farizi, Musyafa Hartono Hartono Ida Nurhayati Jati Handayani Maria Theresia Heni Widyarti Mirasanti Wahyuni, Mirasanti Septian Yudha Kusuma