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Akubis: Jurnal Akuntansi dan Bisnis

akubis
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Published by Universitas Katolik Widya Karya Malang

ISSN : 25034618 EISSN : 27213099 DOI : 10.37832

Core Subject : Economy,

Economics, Econometrics & Finance

AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu lain terkait dengan ekonomi dan bisnis.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 81 Documents

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PERANAN BANK SUMUT SYARIAH TERHADAP PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH PADA BANK SUMUT SYARIAH KC MEDAN KATAMSO Azrin Bahri Harahap; Atika Atika
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 2 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this research is to find out the role of the Islamic North Sumatra Bank in the development of micro, small and medium enterprises at the Medan Katamso KC North Sumatra Bank, to find out the factors that hinder the development of Micro, Small and Medium Enterprises (MSMEs). This research includes field research (field research) with qualitative methods that emphasize more on aspects of in-depth understanding of a problem. In essence, field research is research conducted by digging up data sourced from research locations or fields that aim to collect data or information, for example: books, notes, documents, and other references related to MSMEs. The data were obtained from the location of the North Sumatra Sharia Bank, KC Medan Katamso. The results of this study are the role of Islamic banks in optimizing MSMEs, there are three things, namely Availability of MSME financing products in the form of Prosperous North Sumatra, Monitoring financing and business development of customers, and Building MSME capital that will be provided by the Bank, namely in the form of management assistance and business supervision to client. With this research, it is hoped that Bank Sumut Syariah KC Medan Katamso will improve its performance and make employees more comfortable in serving the community, so that people feel comfortable when interacting at Bank Sumut Syarian KC Medan Katamso.

Prospek dan Tantangan Perkembangan Asuransi Syariah di Kota Binjai Rifaldi Ahmad Nasution; Fauzi Arif Lubis
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 2 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study discusses the prospects and challenges of sharia insurance development in Binjai City. The study used descriptive qualitative research with data collection techniques through literature studies, such as books, internet, trusted websites and previous journals. The purpose of this research is to understand how the prospects and challenges for the growth of sharia insurance in Binjai City are. Therefore, the results obtained from the study are proving that sharia insurance products continue to experience growth with positive strong encouragement from the community, where people benefit from sharia insurance. In addition, the challenges faced by sharia insurance companies such as many people who do not fully know the existence of sharia insurance. Therefore, it is very necessary for the main role of the government to make sharia insurance experience optimal development and growth

PERBANDINGAN ANALISA FUNDAMENTAL DAN TEKNIKAL DALAM PERDAGANGAN MATA UANG USD/JPY SETELAH PERISTIWA NON FARM PAYROLL Limanto Angka, Andrew; Joyo Negoro Octavianus, Rony; Prasetyo, Daniel
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

This research was conducted to analyze the comparison of the results of the trading on the currency pair USD/JPY one hour after Non Farm Payroll?s release time using fundamental analysis,  Stochastic  Oscillator  technical  analysis,  ADX technical analysis, and combination of technical analysis during the period January 2015 to November 2016. Sampling technique used was the comparative analysis put forward by the Nazir (2005) where the purpose of the comparative analysis is to compare between the two groups in one or more variables. The research results showed that fundamental analysis has the return (in pips) which is the highest among the four others analysis. In the technical category, Stochastic Oscillator technical analysis has the highest number (in pips) of return than ADX technical analysis as well as combination of technical analysis.

Pengaruh Current Ratio, Debt To Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share Dan Price Earning Ratio Terhadap Pertumbuhan Laba Silvia Indrarini; Audrey Mike Wijaya
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study was to examine the effect of Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio on Profit Growth of Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is explanatory research with a population of 197 companies and the sampling technique using purposive sampling technique produces 56 company samples. The results of the analysis show that the Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio simultaneously affect profit growth. Current Ratio, Return On Assets and Price Earning Ratio partially affect profit growth. Return On Assets (ROA) has the most dominant effect on profit growth in manufacturing companies.

PENGARUH FAKTOR FUNDAMENTAL TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2011-2015) Diana Sari, Mila; Yudiastuti, Anni
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

This study aimed to determine the effect of the fundamental variables of the company's capital structure included in the group of Indonesian food and beverage from 2011 to 2015 period. This study used a population selected using selection criteria and the population acquired 12 companies that deserve to be the population. The research sample used all companies included in the study population or sample selection techniques using saturated sample. This type of research is quantitative positivist approach because the emphasis on testing theories through measurements of the study variables with numbers and perform data analysis with statistical procedures. The variables used in this study were Profitability, Company?s Size, Sales Growth, and Structure Assets. The data calculation for fundamental variables was done by selecting the components of the financial statements included in the calculation formula. Testing continued with descriptive and hypothesis testing using multiple linear regression analysis in SPSS. The results of this study indicated that the variable profitability negatively affect the capital structure of food and beverage companies in Indonesia, while the size of the company has a positive effect on the capital structure of the food and beverage company in Indonesia. Variable structure asset and sales growth do not affect the capital structure of food and beverage companies in Indonesia

Pengaruh Penerimaan Pajak Parkir, Pajak Penerangan Jalan, Dan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Blitar Lis Lestari Sukartiningsih; Aan Al Basyarah
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to analyze the effect of parking taxes, street lighting taxes and hotel taxes on the local revenue of Blitar City in 2016-2020. The primary data used in this study was obtained from the BPKAD office in Blitar City, including the realization of parking tax revenue, street lighting tax, hotel tax and regional income for 2016-2020. The type of research used is explanatory research, using multiple linear analysis tools and testing the hypothesis using the t test and F test. The results of the quantitative descriptive analysis show that parking taxes, street lighting taxes and hotel taxes have a simultaneous and significant effect on real income. area. Partially, parking tax, street lighting tax and hotel tax have an effect on local revenue, but parking tax has a negative effect on local revenue, and street lighting tax has no significant effect on local revenue of Blitar City. In the results of the dominant test analysis, hotel tax is the most dominant variable in the local revenue of the city of Blitar.

Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Sebagai Alat Pengendalian Intern (Studi Kasus Pada Pt Merapi Agung Lestari Malang) Galuh Budi Astuti; Agustinus Kristian Wicaksono
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study was to analyze payroll and wage accounting information systems as a means of internal control at PT. Merapi Agung Lestari. Type of case study research. Data collection techniques through observation, interviews, and documentation. The data analysis technique used is descriptive qualitative analysis. The problem is that the payroll and wage accounting information system is still weak. This is evidenced by the absence of employee salary slips, one copy of the proof of payment document, only two copies of the ticket transfer document, only one copy of the proof of payment document. The cause of the problem is because the company does not understand the importance of these documents. As a result, fraud can occur and company activities cannot run properly. The results of the analysis indicate the need for additional documents in the form of payslips used to record details of employee salaries, the need for additional duplication of several documents such as proof of payment documents and transfer tickets and improving payroll and wage systems and procedures so that internal control can run effectively.

Pengaruh Corporate Social Responsibility Disclosure, Leverage dan Firm Size Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Bintang Kusucahyo; Devi Eka Istiana
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to determine the effect of Corporate Social Responsibility Disclosure, Leverage and Firm Size on the value of manufacturing companies listed on the IDX. The type of research used is explanatory research with a quantitative approach. The population in this study were manufacturing companies listed on the IDX as many as 165 companies. The sample selection used a purposive sampling method and predetermined criteria, 71 companies were selected as a sample. Secondary data sources with documentation data collection techniques, testing is done by using multiple linear regression test with a significance level of 5%. The results of the analysis show that CSR, leverage, and firm size have an effect simultaneously on firm value and partially CSR have no effect on firm value while leverage and firm size have an effect on firm value. Leverage has the most dominant effect on firm value.

Pengaruh Current Ratio (CR), Return On Asset (ROA), Debt To Equity Ratio (DER), Return On Equity (ROE), Dan Earning Per Share (EPS) Terhadap Harga Saham (Studi Pada Perusahaan Asuransi Yang Terdaftar Di BEI Periode 2014-2018) Maria Mervinsia Yupita; Silvia Indrarini
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to determine the effect of CR, ROA, DER, ROE, and EPS on stock prices in insurance companies listed on the Indonesian stock exchange for the 2014-2018 period. This type of research is explanatory research. The population in this study are insurance companies listed on the Indonesia Stock Exchange for the 2014-2018 period of 14 companies. the selected sample used purposive sampling with the criteria so that 4 companies were selected. The hypothesis was tested using the classical assumption test, F test, t test and multiple linear regression analysis. The results of this study indicate that CR, ROA, DER, ROE and EPS simultaneously affect the stock price of insurance companies. Partially CR, ROA, DER and ROE have no significant effect on stock prices, while EPS has a positive and significant effect on stock prices and the variable that has the most dominant influence on stock prices is EPS.

Pengaruh Audit Fee, Time Budget Pressure, Dan Gender Terhadap Kualitas Audit (Studi Pada Auditor Kap Di Kota Malang) Fabiola Angele Happy Damayanti; Bintang Kusucahyo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 7 No 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study examines the impact of audit fees, time budget pressure, and gender on audit quality. Data collection techniques using a questionnaire. This type of explanatory research uses primary data with a population of 73 auditors, the sampling technique using purposive sampling method is 7 KAPs with 45 auditor respondents. The results of the questionnaire were tested through the classical assumption test and multiple linear regression tests. The results of the analysis of audit fees, time budget pressure, and gender have a simultaneous effect on audit quality. Audit fees and time budget pressure have a partial effect on audit quality besides that gender does not affect audit quality. The variable that has the dominant influence on audit quality is time budget pressure.

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Contact Name
Sielly Budi Prameswari

Contact Email
akubis@widyakarya.ac.id

Phone
+62341-553171 ext. 110

Journal Mail Official
akubis@widyakarya.ac.id

Editorial Address
Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115

Location
Kota malang,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sielly Budi Prameswari

Contact Email akubis@widyakarya.ac.id

Phone +62341-553171 ext. 110

Journal Mail Official akubis@widyakarya.ac.id

Editorial Address Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sielly Budi Prameswari

Contact Email
akubis@widyakarya.ac.id

Phone
+62341-553171 ext. 110

Journal Mail Official
akubis@widyakarya.ac.id

Editorial Address
Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115

Location
Kota malang,

Jawa timur

INDONESIA