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Ahmad Zaki
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 330 Documents
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ANALISIS PELUANG PEMBELIAN REWORKED CLOTHING DALAM MENGIMPLEMENTASIKAN SDGs PADA GENERASI Z Baswara, Michelle Putri; Pramitha Purwanti, Putu Ayu
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4542

Abstract

Reworked clothing refers to the process of taking existing garments or textiles and transforming them into new clothing. Wearing reworked clothing is one of the best ways to reduce fashion waste while creating unique and environmentally friendly apparel. Generation Z is a digital generation that tends to express themselves through the clothes they wear. This study examines the simultaneous and partial effects of the variables willingness to pay, acceptance, product quality, and understanding of the SDGs concept on the purchase intention of reworked clothing. The research was conducted on 100 respondents in South Jakarta who follow the Instagram account @make.them.jealous, using an online Google Form questionnaire, with data analysis performed using SPSS software. The study aimed to determine both the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that willingness to pay, acceptance, product quality, and understanding of the SDGs concept have a significant simultaneous effect on the purchase intention of reworked clothing. However, willingness to pay does not have a significant partial effect, acceptance does not have a significant partial effect, product quality has a significant partial effect, and understanding of the SDGs concept has a significant partial effect on the purchase intention of reworked clothing. Reworked clothing refers to the process of taking existing garments or textiles and transforming them into new clothing. Wearing reworked clothing is one of the best ways to reduce fashion waste while creating unique and environmentally friendly apparel. Generation Z is a digital generation that tends to express themselves through the clothes they wear. This study examines the simultaneous and partial effects of the variables willingness to pay, acceptance, product quality, and understanding of the SDGs concept on the purchase intention of reworked clothing. The research was conducted on 100 respondents in South Jakarta who follow the Instagram account @make.them.jealous, using an online Google Form questionnaire, with data analysis performed using SPSS software. The study aimed to determine both the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that willingness to pay, acceptance, product quality, and understanding of the SDGs concept have a significant simultaneous effect on the purchase intention of reworked clothing. However, willingness to pay does not have a significant partial effect, acceptance does not have a significant partial effect, product quality has a significant partial effect, and understanding of the SDGs concept has a significant partial effect on the purchase intention of reworked clothing. Keywords : Reworked clothing, purchase intention, Generation Z, product quality, SDGs
ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD) Rahayu, Iqlima Amalia; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4544

Abstract

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.
LITERASI AKUNTANSI, LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN DALAM PEMBENTUKAN PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH SURABAYA Setiawan, Adhar Putra
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4546

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi pendapatan, literasi akuntansi, dan perencanaan keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 85 responden. Analisis data dilakukan dengan menggunakan metode regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa literasi akuntansi, literasi keuangan dan perencanaan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, hasil analisis menunjukkan nilai koefisien determinasi (R²) sebesar 77,3%, yang menunjukkan bahwa 77,3% variasi perilaku keuangan dapat dijelaskan oleh pendapatan, literasi akuntansi, dan perencanaan keuangan. Penelitian ini menyimpulkan bahwa peningkatan pendapatan, literasi akuntansi, dan perencanaan keuangan dapat meningkatkan perilaku keuangan yang lebih baik di kalangan mahasiswa
PENERAPAN METODE PENCATATAN DAN PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA UMKM TOKO BANGUNAN MELA JAYA) Imas Marsipah, Siti; Sihabudin, Sihabudin; Arimurti, Trias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4575

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan metode pencatatan dan penilaian persediaan barang dagang pada UMKM Toko Bangunan Mela Jaya yang dimiliki oleh Ibu Melasari dan dibantu oleh tiga orang karyawan, salah satunya bernama Mulyadi. Persedian barang dagang merupakan salah satu aset penting bagi kelancaran kegiatan usaha, sehingga pengelolaanya dilakukan secara tepat. Metode penelitian yang digunakan pendekatan secara kualitattif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian ini berpokus pada bagaimana Toko Bangunan Mela Jaya menerapkan metode pencatatan persediaan dan metode penilaian yang digunakan diusahanya. Hasil penelitian menunjukan bahwa pencatatan persediaan masih dilakukan secara manual dengan menggunakan metode periodik. Selain itu, pemilik cendrung menerapkan metode FIFO (First in First out) pada barang-barang utama seperti semen,pasir, dan kayu. Sedangkan metode LIFO (Last in First out) pada barang yang memiliki ukuran lebih kecil meskipun sederhana, sistem yang digunakan sudah membantu dalam menjaga kelancaran usaha, meskipun belum sepenuhnya sesuai dengan standar akuntansi yang berlaku. Penelitian ini diharapkan dapat memberikan gambaran bagi UMKM sejenis dalam meningkatkan pencatatan dan penilaian persediaan barang dagang, sehingga pengelonaan usaha dapa berjalan lebih efisien dan transparan.
PENGARUH PERTUMBUHAN PERUSAHAAN, PELUANG INVESTASI, ARUS KAS, DAN PERJANJIAN UTANG TERHADAP KONSERVATISME AKUNTANSI (PERUSAHAAN SEKTOR KESEHATAN PERIODE 2021-2023) Giawa, Hidayatul Fadilah; Ahyaruddin, Muhammad; Fionasari, Dwi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4595

Abstract

This study aims to examine the effect of company growth, investment opportunities, cash flow, and debt covenants on accounting conservatism in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study employed a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined through purposive sampling and consisted of 24 companies with a total of 72 observations over three years. The dependent variable was accounting conservatism, measured using the accrual basis, while the independent variables included company growth, investment opportunities, cash flow, and debt covenants. Data analysis was performed using multiple linear regression with SPSS version 22 software, accompanied by classical assumption tests to ensure model validity. This study is expected to provide theoretical contributions to the development of accounting studies, particularly regarding the factors influencing accounting conservatism. Practically, the research results are expected to serve as a reference for company management in applying the principle of conservatism to improve the quality of financial reports and maintain stakeholder trust. These findings can also provide input for investors and creditors in evaluating the financial performance of companies in the healthcare sector.
THE INFLUENCE OF CUSTOMER PREFERENCES FOR MURABAHAH FINANCING PRODUCTS TOWARD PURCHASING DECISIONS AT PT PERMODALAN NASIONAL MADANI ACEH AND THEIR IMPACT ON WORD OF MOUTH Wazir, Muhammad; Wahyuni, Sri
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4596

Abstract

This study aims to analyze the influence of customers’ cultural preference factors on purchase decisions, the influence of psychological preference factors on purchase decisions, the influence of personal preference factors on purchase decisions, the influence of cultural preference factors on word of mouth, the influence of psychological preference factors on word of mouth, the influence of personal preference factors on word of mouth, the influence of cultural preference factors on word of mouth through purchase decisions, the influence of psychological preference factors on word of mouth through purchase decisions, and the influence of personal preference factors on word of mouth through purchase decisions in the ULaMM program at PT PNM Aceh Branch. This research was conducted using a quantitative approach on ULaMM product customers at PT PNM Aceh Branch. The study population consisted of all ULaMM customers, totaling 815, with a sample of 121 respondents selected through purposive sampling. The data collected were analyzed using exploratory analysis with the help of SmartPLS. The results revealed that cultural factors have a significant influence on purchase decisions, psychological factors have a significant influence on purchase decisions, and personal factors also significantly influence purchase decisions. Furthermore, cultural factors significantly influence word of mouth, psychological factors significantly influence word of mouth, and personal factors significantly influence word of mouth. Moreover, cultural factors significantly influence word of mouth through purchase decisions, psychological factors significantly influence word of mouth through purchase decisions, and personal factors significantly influence word of mouth through purchase decisions.
UKURAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK SEBAGAI DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TAHUN 2022-2024 Sultan, Nurul Fahmi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4633

Abstract

This study aims to examine the effect of profitability, company size and public ownership on the sustainability report disclosure. This study uses quantitative research and uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained were processed using SPSS analysis tool. The population used in this research is companies listed on the IDX in 2022-2024. The sampling method used in this study is purposive sampling method. The results of this study indicate that: (1) Company size has a significant positive effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk; (2) Public ownership has a significant negative effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurfadila, Dida; Septiawati, Rohma; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4679

Abstract

This study examines the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 in relation to environmental performance, environmental costs, and company size. The phenomenon shows how the financial performance of various companies in the consumer goods subsector varies, with some companies experiencing instability and others experiencing growth. Although environmental management can improve an organization's reputation and investor confidence, businesses usually consider it a burden. The purpose of this research is to study how environmental performance, environmental costs, and company size affect financial performance. This study uses a quantitative approach with secondary data as the source obtained from the annual report and sustainable reporting from the official IDX website in accordance with the variable indicators. The population was 72 companies with a sample of 21 companies with sample selection using purposive sampling, then analyzed using SmartPLS4 with several stages, namely, outher model outher loadings, construct reliability and validity tests, and discriminant validity then evaluating the inner model r-square and hypothesis. The study findings show that financial success is negatively affected by environmental performance, indicating that the short-term benefits of sustainability have not been realized. On the other hand, financial performance is positively and significantly affected by environmental costs, which suggests that investments in environmental management can improve a company's operational effectiveness and reputation. Financial performance is also positively affected by firm size, which suggests that larger businesses are better equipped to meet shareholder expectations. These findings support stakeholder theory, which emphasizes the balance between business interests and environmental concerns in improving corporate financial performance.
Analisis Risiko Pembiayaan Di Unit Pengelola Kegiatan Syariah Tujuah Sarumpun Nagari Biaro Gadang Kecamatan Ampek Angkek Kabupaten Agam Rahmayani, Rahmayani; Mansur, Yuwarman
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4618

Abstract

The Activity Management Unit (UPK) is a sustainability program from PNPM Mandiri in Rural Areas which is managed independently by village officials. This UPK provides loans or financing for the community that is used for capital or for other needs. The purpose of this study is to ascertain the financing risk at UPK Syariah Tujuah Sarumpun and how to mitigate such risk. The descriptive qualitative research approach is the one that is employed. Primary and secondary data are the types and sources of information that are utilized. This study used documentation, interviews, and observation as data gathering methods. The Miles and Huberman model's data analysis methodology—which includes data reduction, data presentation, and conclusion-making or data verification—is applied. According to the analysis, the findings of this study include several causes of problematic financing at UPK Syariah Tujuah Sarumpun namely economic factors, environmental factors and non-natural disaster factors. Risk mitigation carried out by UPK is with collateral or collateral. The strategy used by UPK to reduce problematic financing is by 5C analysis. The act of settlement of problem financing carried out by UPK is by conducting a direct review of the financing group and by rescheduling.
KAJIAN ATAS PENERAPAN AKUNTANSI PERPAJAKAN PADA UMKM CV. X Tuasikal, Ismail Zulhaj; Buana, Azkia; Imammareto, Tazakka; Mahesa, Daffa Raihan; Suningsih, Tias; Hidayat, Satria Wahyu
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4774

Abstract

This study aims to analyze the implementation of Tax Accounting in MSME CV X based on the provisions set by the government. The study uses a qualitative method with a library research approach and descriptive analysis of secondary data obtained from journals, tax regulations, and CV X's financial data. The results of the study indicate that CV X is one of the MSMEs that comply with tax obligations through the e-Billing and Coretax systems. With an annual turnover of Rp 1,596,477,200, CV X is subject to a Final Income Tax rate of 0.5% in accordance with the provisions stipulated by the Directorate General of Taxes. The implementation of this policy has been proven to facilitate business actors in calculating and reporting taxes, while simultaneously encouraging the level of tax compliance without burdening operational activities. However, challenges are still found in the aspects of technical understanding and adaptation to the digital tax system. This study concludes that PP No. 23 of 2018 is effective in simplifying the MSME tax system and supporting the growth and compliance of taxpayers in Indonesia.

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