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Akbis: Media Riset Akuntansi dan Bisnis
Published by Universitas Teuku Umar
ISSN : 25992058     EISSN : 26555050     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023" : 9 Documents clear
Pengaruh Kredit Modal Usaha, Finansial Teknologi, Modal Manusia Terhadap Kinerja Umkm Pada Masa Transisi Pandemi Covid-19 Peni, Fandi Simeon
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7654

Abstract

The purpose of this study was to test whether Business Capital Loans, Financial Technology, Human Capital have an effect on MSME performance. The form of the population in this study is MSME actors in Bantul Regency. The samples taken were the MSME entrepreneurs themselves and were taken using a purposive sampling method. Respondent data was collected through techniques whatsapp survey with group delivery whatsapp MSME actors are assisted by a service team from the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade. The number of respondents obtained was 108 and the data test used the classic assumption test method which consisted of the normality test, multicollinearity test and heteroscedasticity test. processed using IBM SPSSStatistics version 29.0.0.0 (241). The results of the research findings show that both business capital credit and human capital have a positive effect on the performance and sustainability of MSMEs. While the financial technology variable shows a negative influence on the performance of MSMEs. This confirms that maximizing the use of financial technology products alone is not enough to reflect good MSME performance.
Pengaruh Religiusitas, Modernisasi, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Mardini, Riyang; Fadilah, Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8517

Abstract

Final PPH tax is one of the tax burdens that UMKM must pay to the government. The city of Bandung has the UMKM sector with the largest food and beverage sector in terms of tax revenue. This makes researchers want to examine the factors that influence tax compliance in UMKM in the food and beverage sector in the city of Bandung. Researchers used religiosity, modernization of the tax system, and taxpayer knowledge as independent variables, taxpayer compliance as the dependent variable, and taxpayer awareness as an intervening variable. The aim of this research is to determine the direct and indirect influence of variables that influence tax compliance. The research population is UMKM taxpayers. The data collection technique used is primary data with a questionnaire. The research approach used is a quantitative method, using multiple linear regression analysis using path analysis. The research results show that religiosity, modernization of the tax system, and taxpayer knowledge influence taxpayer compliance directly or through taxpayer awareness.
Does Profitability Mediate The Effect Of Intellectual Capital And Financial Leverage On Firm Value Of Banking Companies In Indonesia? Aryanie, Irne; Arfan, Muhammad; Islahuddin, Islahuddin
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7635

Abstract

The objective of this study is to examine wether profitability mediate the effect of intellectual capital and financial leverage on the firm value. The population of this study are 143 banking companies listed on the Indonesia Stock Exchange from 2013 to 2016. This study is a census method because all elements of population are studied, so to test the hypotheses does not use a significant test. Conclusions are drawn directly from the coefficient values of each variable. Data are collected from annual reports and analyzed by using path analysis. This study incorporates profitability as a mediating variable in the research model, which was not examined in previous studies. The results indicate that intellectual capital and financial leverage have positive effects on firm value and profitability can mediate the effect of intellectual capital and financial leverage on the firm value.
Pengaruh Pengendalian Persediaan Terhadap Kinerja Departemen Penjualan Pada Depo Jaya Bangunan Putri, Audiska Marshanda Retno; Animah, Animah; Astuti, Widia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8225

Abstract

This study was conducted to examine the effect of inventory control on sales department performance. The research was conducted at the building's Jaya depot. There are 64 research samples selected through purposive sampling technique. Data analysis procedures used to test the validity, reliability test and hypothesis testing. The data analysis tool used in this study is Partial Least Square (PLS) version 3.0. The results showed that inventory control had a significant and positive effect on sales department performance. Inventory controls are used to prevent theft, fraud, and damage. Efforts to monitor and find out the goals of a company have been achieved, namely through controlling merchandise inventory. The efficiency of the internal control system can be further improved by recording and supervising all activities within the company and ensuring that this efficiency can improve company performance. Warehouse management systems can reduce errors in picking goods, assist in stock control, increase work productivity, and improve warehouse security
Efficiency Analysis of Central Government Transfer Funds to the Regions Income Inequality Noviar, Helmi; Syahril, Syahril; Badli, Saiful; Sari, Yunidar Purnama
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7571

Abstract

The government spending budget in the form of transfers to the regions is the government's effort to reduce income inequality in every region in Indonesia. Therefore, this study aims to analyze income inequality through the government budget to regions, including transfers of balancing funds and transfers of special autonomy funds and adjustments using the estimated Gini Ratio. This study uses secondary data from 2007 to 2020 sourced from the Ministry of Finance of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. The analysis results show that the estimated transfer allocation of funds to the regions for income inequality has not been efficient, with a technical efficiency ratio of an average of 0.95 of the potential budget spent with realization based on estimates frontier regression line. This means there is inefficiency in the government budget in the form of transfers to urban and rural areas. This proves that the government's efforts in transfers to the regions have not been fully efficient in reducing income inequality in the area. The policy needed is to focus on capacity-building programs and human resources who will manage funds in the regions and act as a driving force for development.
Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini, Zulkarnaini; Surbakti, Agustina Br; Kheriah, Kheriah; Inuzula, Lakharis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
Penerimaan Opini Audit Going Concern di Masa Pandemi COVID-19 pada BUMN Publik di Indonesia Budianto, Budianto; Darmayanti, Cici; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8228

Abstract

The purpose of this study was to analyze the acceptance of going concern audit opinions on SOEs during the Covid-19 pandemic. Acceptance of going concern opinion due to doubts by the auditor on the survival of the company going forward. The research method uses quantitative descriptive analysis with a case study approach. The selected object is a state-owned enterprise listed on the Indonesia Stock Exchange (IDX). The number of state-owned enterprises listed on the IDX as of December 31, 2021 was 22 companies. The data used are financial reports and annual published reports in 2019-2021. Based on the results of the descriptive analysis, it is concluded that there are 8 SOEs that received going concern audit opinions during the Covid-19 pandemic (as of December 31, 2020). Garuda Indonesia is a SOEs that received a “disclaimer” audit opinion in 2020. All SOEs that report the impact of the Covid-19 pandemic have prepared strategies to deal with the impact of the Covid-19 pandemic as stated in the financial and annual report notes. Most SOEs use KAP Big Four, and do not change auditors during the pandemic. Bank Mandiri had the fastest audit completion time (21 days), while Garuda Indonesia took the longest time (196 days).
Kointegrasi Indeks Saham Sektor Agro Dan Marine Sebagai Sumber Referensi Diversifikasi Internasional Bagi Investor Indonesia Rahmadani, Ika; Damrus, Damrus; Irmalis, Amsal
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8293

Abstract

The research aims to evaluate the long-term relationship or cointegration between the Indonesian Stock Exchange and stock exchanges in the world. The novelty of the results of this research is that the results of cointegration will be presented in tabular form so that this table will later become a reference source for local investors in forming portfolios and utilizing diversification strategies to gain profits. Weekly data or weekly Index Prices is the main data from the agro and marine industries sector stock index of the Indonesian Stock Exchange (IDX) and other country stock exchanges in the world from January 2010 to December 2020 (11 years). The next step is that the data will be used in testing using the Johansen Test method. The results of this research show that only two stock price indices have cointegration with the Indonesian agro and marine stock indices. So the agro and marine sectors generally do not have integration and investors still have the opportunity to carry out diversification strategies.
Abnormal Return dan Trading Volume Activity Sebelum dan Sesudah Rencana Kerja Sama Tesla dengan Indonesia Rizki, Aditya Kurnia; Utami, Endang Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8344

Abstract

The Covid-19 pandemic in 2020 caused a lot of bad news to spread and caused IDX to drop by -37.33% year to date. However, there are stocks that were able to close 2020 positively, one of which is PT Aneka Tambang Tbk (ANTM) because of the sentiment of electric cars. This study aims to analyze the difference of abnormal return and trading volume activity before and after the sentiment of the event of the cooperation plan between Tesla and Indonesia. The type of research is event study with a quantitative approach. The data used is data on the price and transaction volume of ANTM  15 days before and after the sentiment of the cooperation plan between Tesla and Indonesia. The results of the study with paired sample t-test showed that there was a significant difference in abnormal return and trading volume activity of ANTM before and after the sentiment of the cooperation plan between Tesla and Indonesia. Based on the results of the study, the decisions or plans made by regulators will indirectly have an impact on the industry related to an event, including the value of the company reflected in the stock price and more or less investors who make buying and selling transactions on its shares. The results of this study can be used as a reference for investors to be more careful about a decision, plan, or policy change made by the regulator as a consideration in making investment decisions or making stock buying and selling transactions.

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