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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 142 Documents
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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.
Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 dan Pasal 23 Pada PT Perdana Dinamika Persada (PT.PDP) Banda Aceh Muhajir, Muhajir; Mailidarni, Novi; Aliamin, Aliamin; Susanti, Eva
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.13443

Abstract

This study aims to analyze the implementation of Income Tax Accounting Article 21 and Article 23 at PT. Perdana Dinamika Persada (PT.PDP) Banda Aceh. The research method used is descriptive qualitative with a case study approach. Data were obtained through interviews, observations, and documentation from the company. The results show that PT.PDP has implemented the withholding, payment, and reporting of Income Tax Article 21 in accordance with the applicable regulations, namely based on the Harmonization of Tax Regulations Law Number 7 of 2021. Similarly, Income Tax Article 23 is applied to transactions of professional services, technical services, and equipment rental with a tariff of 2% of the gross amount, and reporting is carried out through the e-Bupot DJP Online system. However, there are still challenges such as limited understanding of financial staff regarding the latest regulations and the need for a more automated recording system. This research is expected to contribute to the company in improving tax compliance and efficiency.   
Pengaruh Penerimaan Teknologi Keuangan Terhadap Niat Penggunaan E-Wallet Pada Mahasiswa di Surakarta dan Yogyakarta Ramadhan, Dwinanda Ripta; Hardiansyah, Muhammad Faiz; Rachmawati, Indria Desy
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14785

Abstract

The development of financial technology has driven the massive adoption of digital wallets (e-wallets), particularly among college students. Although e-wallets offer convenience and efficiency of transactions, their adoption is determined not only by the usability of the technology, but also by the perceived risk and individual characteristics of the user. This study aims to analyze the factors influencing e-wallet usage intentions by integrating the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), and adding the constructs of personal innovativeness and perceived risk in the context of fintech. This study used a quantitative approach with a survey method of 197 active college students who use e-wallets in the cities of Surakarta and Yogyakarta.. The results showed that facilitating conditions and perceived ease of use had a positive and significant effect on personal innovativeness, while perceived usefulness showed no significant effect. Furthermore, personal innovativeness and monetary risk were shown to have a positive and significant effect on behavioral intention to use e-wallets. These findings highlight the important role of individual innovativeness and socially influenced risk perceptions in shaping e-wallet adoption, particularly in emerging markets
Sistem Pengendalian Manajemen operasional (Studi Kasus PT. Mayora Tbk) Sinaga, Laoren Valerina; Sipayung, Hot Nelly; Darma, Jufri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.13691

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian manajemen operasional pada PT Mayora Indah Tbk. Fokus penelitian diarahkan pada bagaimana perusahaan menerapkan pengendalian operasional melalui struktur organisasi, quality control (QC), standard operating procedures (SOP), key performance indicators (KPI), pemanfaatan teknologi informasi, serta pengendalian material dan proses. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan analisis dokumen sekunder berupa laporan tahunan dan laporan keberlanjutan PT Mayora Indah Tbk tahun 2022–2023. Hasil penelitian menunjukkan bahwa pengendalian operasional di Mayora telah berjalan secara komprehensif dan terintegrasi, yang ditunjukkan oleh adanya struktur organisasi fungsional, sistem QC yang ketat, SOP yang terdokumentasi, KPI yang terukur, pemanfaatan teknologi informasi, serta audit pemasok dan manajemen material yang efektif. Penerapan sistem tersebut berdampak pada peningkatan efisiensi, mutu produk, keberlanjutan, dan daya saing global perusahaan.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Anggaran Dana Bos Di Smp Negeri Kaway XVI Kabupaten Aceh Barat S Bako, Sri Tawar; Hastuti, Cut Sri Firman; Mahdani, Said Mahdani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14896

Abstract

This research aims to determine the influence of transparency and accountability in management of BOS funds at Kaway State Middle School, West Aceh Regency. This research is based on agency theory. This research use quantitative methods. The data used consists of primary data on form of questionnaire. The object of this research is budget management at Kaway State Middle School, West Aceh Regency. The research population was all Kaway State Middle School employees. The data collection technique uses a Likert scale. The data analysis method was carried out through descriptive statistics to describe the characteristics of the research variables, as well as multiple linear regression with the help of the SPSS version 26 application. Data instrument tests were validity and reliability tests. And classical assumption tests were carried out which heteroscedasticity tests, multicollinearity tests, included normality tests. Hypothesis testing is carried out through the f test, t test, coefficient of determination.  The research results show that Accountability has a positive and significant effect on Budget Management, Transparency has a positive and significant effect on Budget Management, and Accountability and Transparency have a simultaneous effect on Budget Management.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Pt Perusahaan Perkebunan Lonsum Di Kabupaten Bulukumba Periode 2020-2024 Ramadhani, Eza; Nurhidayah, Nurhidayah; Ismawati, Ismawati
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14786

Abstract

The purpose of this research is to assess PT Perusahaan Perkebunan London Sumatra Indonesia Tbk's (LONSUM) financial performance from 2020 to 2024. Descriptive quantitative research methodology is employed, utilizing secondary data from the company's official website in the form of yearly financial statements. Based on the availability of complete financial report items during the course of the five-year observation period, purposive sampling was used as the sample strategy. Four primary financial ratios were computed as part of the data analysis process: liquidity, solvency, profitability, and activity. The results show that PT LONSUM maintains excellent financial performance in terms of liquidity and solvency. The Current Ratio is well above industry standards, indicating a strong ability to meet short-term obligations. Low solvency ratios (DER and DR) reflect a healthy capital structure and minimal debt dependency. Regarding profitability, the company demonstrates fairly good and stable performance despite global commodity price fluctuations, with an increasing trend at the end of the period. However, in terms of activity ratios, the Total Asset Turnover (TATO) was found to be suboptimal, even though inventory management (ITO) remains efficient. Overall, PT LONSUM exhibits financial resilience and high adaptability to the dynamics of the plantation industry, although optimization of biological and fixed asset utilization is required to increase future sales volume.
Peran Sistem pengendalian Internal, Sistem Informasi Akuntansi, dan Literasi Pengelolaan Keuangan dalam Mencegah Fraud Pada Koperasi di Jakarta Utara Sari, Fangela Myas; Sunarto, Sunarto
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.15009

Abstract

This study examines the role of Internal Control Systems (ICS), Accounting Information Systems (AIS), and financial management literacy in preventing fraudulent practices within cooperatives in North Jakarta. A qualitative descriptive approach was 12 employed, with data collected through in-depth interviews, direct observations, and document analysis involving several active cooperatives. The findings reveal that consistent implementation of internal control mechanisms, particularly functional segregation and layered authorization procedures, plays a crucial role in reducing opportunities for fraud. Furthermore, the adoption of digital-based accounting information systems enhances transparency by providing reliable audit trails, thereby limiting the potential for data manipulation. In addition, the financial management literacy of cooperative administrators functions as an early warning mechanism in identifying irregular financial activities. Overall, the study highlights that the integration of robust control systems, effective information technology, and competent human resources is essential for establishing a comprehensive fraud prevention framework within cooperative organizations.
Determinan Niatan Penyalahgunaan Dana Desa Perspektif Fraud Diamond Ardi, Pahmi; Suherman, Suherman; Alrizwan, U. Ari
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14885

Abstract

This research examines the factors diving behavioral intentions toward the missaproriation of village funds across semparuk district, utilizing financial pressure, internal control systems, organizational culture, and the capability of human resources as variables within the framework of the Fraud Diamond Theory. This research employs a quantitative approach. The sample includes people directly involved with Semparuk District village fund management. Data analysis was conducted using SPSS 30, encompassing validity and reliability tests, classical assumption tests normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing through multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that financial pressure, internal control systems, and the capability of human resources have a significant influence on the intention to misappropriate of village funds. Conversely, organizational culture does not show a significant influence on the intention to misappropriate of village funds. This study is limited by its sole reliance on the fraud diamond theory, its focus on the village government scale, and the four variables utilized. Future research may expand upon the theories and variables used, such as incorporating external pressure and organizational position.

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