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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 133 Documents
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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.
Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan Putri, Cut Widy Aulia; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Firman Hastuti, Cut Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9272

Abstract

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality.
Aplikasi Model Altman Z-Score Dalam Memprediksi Kebangkrutan Perusahaan Agro dan Marine Sari, Dewi Maya; Mislinawati, Mislinawati
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.8417

Abstract

This research aims to analyze the application of the Altman Z-Score bankruptcy model to test the financial health of agro-marine industry companies indexed on the Indonesian Stock Exchange. This research covers 23 agro- and marine-industry companies over a period of 3 years (2018–2020). Data analysis uses quantitative descriptive analysis methods. The results of the analysis identified three main categories, namely safe, gray (fairly safe), and distress (under pressure). These results demonstrate the diversity of financial conditions within this sector and highlight the importance of bankruptcy analysis for managing financial risk. The results of this research have implications for investors' caution factors in making investment decisions.
ANALYSIS OF THE RATIONAL RELATIONS TO THE COMPANY’S WORK METTERS (CASE STUDY ON PT. Semen Gresik (Persero), Tbk) Ulfah, Almira Keumala; Ramadhan, Ramadhan; Bungkes, Panetir; Ismail, Sherif Mohamed
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9331

Abstract

This study presents a comprehensive analysis of the rational relations pertaining to the operational dynamics of PT. Semen Gresik (Persero), Tbk, a leading cement manufacturing company. Through a detailed case study approach, various facets of the company's operational framework are scrutinized, focusing on key financial metrics such as liquidity, leverage, and profitability. By examining these rational relations, the study aims to elucidate the company's ability to effectively manage its resources, meet short-term obligations, and sustain profitability amidst dynamic market conditions. Employing a range of financial ratios including liquidity ratio, leverage ratio, and net profit margin, the analysis provides insights into PT. Semen Gresik (Persero), Tbk's financial performance over a specified period. The study delves into the implications of these findings on the company's operational efficiency and financial stability, highlighting areas of strength and opportunities for improvement. By deciphering the rational relations inherent in the company's operational matters, this study offers strategic recommendations to optimize performance and enhance competitiveness in the industry landscape. Through a rigorous examination of rational relations, this study contributes to a deeper understanding of PT. Semen Gresik (Persero), Tbk's operational dynamics and its implications for organizational success. By elucidating the intricate connections between financial metrics and operational outcomes, the study provides valuable insights for stakeholders, policymakers, and industry practitioners seeking to navigate the complexities of contemporary business environments and drive sustainable growth and profitability
Apakah Karakter Eksekutif, Kepemilikan Institusional dan Kualitas Audit Mempengaruhi Penghindaran Pajak ? Widjaja, Albert; Hananto, Hari; Girindratama, Muhammad Wisnu
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9084

Abstract

This research aims to assess whether executive characteristics, institutional ownership, and audit quality influence tax avoidance in manufacturing industry sector companies listed on the IDX for the 2018-2022 period. The research method used is quantitative. The variable used is the dependent variable consisting of tax avoidance. Meanwhile, the independent variables include executive character, institutional ownership, and audit quality. Control variables consist of firm size and leverage. The population of this research is all companies listed on the BEI in 2018-2022. Sampling is based on specific criteria using a non-probability sampling method with a purposive sampling technique. The sample criteria are completeness of the 2018-2022 financial reports, completeness of research variable data, and inclusion in the audited financial reports of the big four KAP companies. This research data analysis uses the SPSS application with multiple linear regression techniques. The results of the findings are that executive character has a positive effect on tax avoidance in manufacturing companies listed on the IDX. Institutional ownership has a negative effect on tax avoidance in manufacturing companies listed on the IDX. Audit quality has a negative effect on tax avoidance in manufacturing companies listed on the IDX.

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