cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dara Angreka Soufyan
Contact Email
-
Phone
-
Journal Mail Official
akbis@utu.ac.id
Editorial Address
-
Location
Kab. aceh barat,
Aceh
INDONESIA
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 10 Documents
 1 
Search results for , issue "JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024" : 10 Documents clear
Peran Struktur Modal dan Profitabilitas dalam Meningkatkan Nilai Perusahaan Sektor Perkebunan Indonesia Rahmazaniati, Linda; Rahmadani, Ika; Maulina, Rina; Vonna, Sari Maulida; Husen, Tamitha Intassar
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10555

Abstract

This study aims to examine and analyze the influence of capital structure and profitability on the value of companies in the plantation sector. Using a quantitative approach, a sample of 15 agricultural sector companies was selected through purposive sampling. The data analysis method employed multiple. linear regression using secondary data from the companies' financial reports. The testing results using SPSS 27 revealed that, partially, the capital. structure, as proxied by the Debt. to Equity Ratio (DER), does not have an effect on the value of the company. Profitability does influence the value of the company. Both capital structure and. profitability simultaneously affect the value of the company. The R² coefficient test result was 0.612, indicating that 61.2% of the independent. variables' ability to explain the dependent. variable is quite significant.
Implementasi SAK EMKM Terhadap UMKM di Kota Pontianak (Studi Kasus Pada FT Laundry) Namira, Aulia; Azmi, Ika Nur; Indah, Djunita Permata
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9532

Abstract

The majority of businesses in Indonesia are micro, small and medium enterprises (MSMEs). Due to their presence in various sectors, MSMEs play an important role in driving the country's economy. Nonetheless, MSMEs face obstacles and lack of understanding in following the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which highlights the importance of preparing financial statements. This study aims to investigate how FT Laundry MSMEs prepare their financial statements whether they are in accordance with SAK EMKM standards through a qualitative research approach involving document analysis, interviews, and observations. Data was analyzed using the methods of information collection, data reduction, data presentation, and conclusion drawing. Based on the research findings, it appears that owners of laundry businesses still rely on traditional accounting methods for their financial records and do not adopt the SAK EMKM financial reporting system. The main reasons why these businesses do not adopt SAK EMKM include a lack of understanding of the system, a lack of manpower who can prepare reports in accordance with SAK EMKM guidelines, and a lack of awareness of the importance of preparing reports in accordance with the standard.
Rasio Keuangan Mengungkap Kisah Tak Terungkap : Menilai Kinerja Perusahaan Setelah Boikot Laila, Nurzannatul; Hijriah, Amanah; Damayanti, Fera
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9527

Abstract

Ratios play a role in assessing how well a company is performing financially. Financial ratio analysis is a tool that involves examining financial indicators to track changes in a company's financial health. This research studies the performance of PT Mitra Adiperkasa, a company with ties to Israel focusing on liquidity, solvency, profitability, and activity ratios. In response to Israel's conflict with Gaza, there was a boycott campaign launched by Muslims in Indonesia. The purpose of this study is to evaluate how PT Mitra Adiperkasa performed after the boycott by using qualitative methods and horizontal analysis. Data from various sources is the basis of this research which examines the ratios of liquidity, solvency, profitability, and activity, for the years 2021-2022 the financial performance of PT Mitra Adiperkasa is in good condition. while in the years 2022-2023 the financial performance of PT Mitra Adiperkasa is not good. This proves that the boycott movement that was campaigned and became the peak of Muslim anger in 2023 affected the company's performance as assessed by the ratio.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Reputasi Sebagai Intervening Abdussalam, M Ilham; Animah, Animah
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10138

Abstract

CSR performance will be better if the company has a good reputation, which basically has a positive relationship with the company's financial performance. The aim of this research is to determine the effect of CSR on financial performance and the company's reputation as an intervening agent. The method used is quantitative. Total observation in this study were 88. Datas were obtained from annual reports and were analyzed with IBM SPSS Statistics 26. The results of this research are (1) CSR disclosure has an influence on the company's financial performance. (2) CSR disclosure has no influence on the company's reputation. (3) Company reputation has a positive effect on financial performance
Penerapan Teknologi Blockchain Dalam Perspektif Akuntansi, Apakah Tepat Guna? Mustika, Bela; Perdana, Ariefanda Iqbal; Umyana, Ayu
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9530

Abstract

Today's technological advancements have made work more efficient. One of the breakthroughs in accounting technology is blockchain. This innovative system involves a distributed ledger that uses hashes to grant access to all users. For data accuracy, each user verifies the information before it is stored and shared with blockchain-connected users. This research aims to provide an understanding and overview to consider the application of blockchain technology in accounting based on developments that occur in blockchain. It is expected that this research can provide knowledge for practitioners and academics regarding the application of blockchain in an accounting perspective. This research uses a qualitative approach with a literature review method that utilizes secondary data. Researchers use innovation diffusion theory (IDT) to explain the developments that occur in blockchain. Data sources are obtained from journal articles, books, proceedings, websites and other relevant sources. As a result, the application of blockchain has the potential to change the current accounting paradigm and have a major impact on the accounting profession. A decentralized system helps transparency and accountability of information data. The use of smart contract systems and supporting triple entry systems increases the reliability of information on financial statements, reduces accounting fraud. Innovation in blockchain technology is also appropriate if its application is in accordance with the needs of the organization, so it is important for companies to prioritize needs and know the obstacles in their application.
Optimalisasi Potensi Ekonomi UMKM Produk Lokal Melalui Transformasi Digital Di Ibukota Provinsi Aceh Mahdi, Mahdi; Ulfia, Ulfia; Rahmi, Rahmi; Maryam, Maryam; Sandi, Khairiyah; Ayunda, Sarifa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10409

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan signifikan dalam perekonomian Indonesia, termasuk di Provinsi Aceh, dengan berkontribusi pada penciptaan lapangan kerja serta pendistribusian pendapatan. Meskipun demikian, UMKM yang memproduksi produk lokal Aceh masi menghadapi berbagai tantangan dalam mengadopsi teknologi digital secara optimal, terutama terkait keterbatasan akses, keterampilam, dan pemahaman terhadap teknologi. Di era globalisasi dan revolusi industri 4.0, digitalisasi merupakan kunci untuk meningkatkan daya saing dan pertumbuhan UMKM. Namun, transformasi digital di Aceh memerlukan pendekatan khusus yang mempertimbangkan kondisi sosial, budaya, serta regulasi yang unik di daerah tersebut. Penelitian ini bertujuan untuk mengoptimalkan potensi ekonomi produk UMKM lokal di Ibukota Provinsi Aceh melalui pengambangan strategi transformasi digital yang efektif. Penelitian ini mengidentifikasikan tantangan utama yang dihadapi UMKM dalam adopsi teknologi digital, menyusun strategi transformasi digital yang relevan, serta menganalisis dampak transformasi digital terhadap pertumbuhan ekonomi UMKM, peningkatan daya saing di pasar global, dan inklusi digital bagi UMKM yang belum terlibat dalam ekonomi digital.
Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023 Wulandari, Ratna; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10041

Abstract

In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quantitative method, with the research object being the budget performance of PTN X from 2021 to 2023. The data analysis techniques employed include several expenditure analysis calculations, namely 1) Variance Analysis, 2) Growth Analysis, 3) Compatibility Analysis, and 4) Efficiency Analysis. The Financial Expenditure Performance of PTN X, as seen from the Variance Analysis, falls into the good category or Favourable Variance. From the Growth Analysis perspective, there was no expenditure growth observed in 2022; however, there was expenditure growth in 2023. The Compatibility Analysis revealed an imbalance between operational and capital expenditures in 2021. In contrast, in 2022 and 2023, the balance between operational and capital expenditures can be considered stable. From the Expenditure Efficiency Analysis, it was found that the budget management of PTN X was inefficient during the years 2021-2023.
MODAL USAHA DAN PENGETAHUAN KEWIRAUSAHAAN APAKAH MEMPENGARUHI KINERJA UMKM KECAMATAN SYIAH KUALA KOTA BANDA ACEH? Maulida, Zenitha; Ridha, Ainul; Nurbismi, Nurbismi; Ivana, Farah; Mediyati, Sisca; Masyithah, Syarifah Mauli
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10453

Abstract

This study aims to examine whether of influence business capital and entrepreneurial knowledge affect the performance of MSME in Syiah Kuala District, Banda Aceh City.  The research method used is a quantitative. The population of this research is all MSME in Syiah Kuala District, Banda Aceh City, the population of which is 3.706 MSME units. The sampling technique used was purposive sampling and using the Slovin formula, namely 97 MSMEs. The data collection method uses a questionnaire distributed to MSMEs actors. The data analysis techniques used in this research descriptive statistic, multiple linear regression analysis, and hypothesis test both partially (t test) and simultaneously (F test) using SPSS application. The results of the study show that business capital and entrepreneurial knowledge have a positive and significant effect on the performance of MSMEs in Syiah Kuala District, Banda Aceh City, both partially and simultaneously.
Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM Hastuti, Cut Sri Firman; Ariani, Devi; Darmayanti, Cici; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10174

Abstract

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025 JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025 JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024 JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024 JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023 JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023 JURNAL AKBIS VOLUME 6 NOMOR 2 TAHUN 2022 Jurnal AKBIS Volume 6 Nomor 1 Tahun 2022 Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021 Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021 Jurnal Akbis Volume 4 Nomor 1 Tahun 2020 JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020 Jurnal AKBIS Volume 3 Nomor 2 Tahun 2019 Jurnal AKBIS Volume 3 Nomor 1 Tahun 2019 Jurnal AKBIS Volume 2 Nomor 2 Tahun 2018 Jurnal AKBIS Volume 2 Nomor 1 Tahun 2018 Jurnal AKBIS Volume 1 Nomor 1 Tahun 2017 More Issue