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Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
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INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
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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Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Sebagai Alat Pengendalian Internal Bintang Kusucahyo; Yohana Merina
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 7 No 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.631 KB) | DOI: 10.37832/akubis.v9i1.46

Abstract

This study aims to evaluate the cash receipts and disbursement accounting information system as a means of internal control in the study of the Kasih Sejahtera Abadi Cooperative, Kedungrejo Village, Rowokangkung District, Lumajang Regency. The type of research used is a case study. Sources of data used are primary data and secondary data, data collection techniques used are observation, interviews, and documentation. The problem with cooperatives is that there is a dual function of the administrator treasurer with the finance section and the accounting section and also the chairman with the cooperative manager, the documents used by the cooperative are incomplete, the accounting records used by the cooperative are incomplete, and the application of the cash receipts and disbursement accounting information system is still incomplete. manuals. Evaluation results by separating the functions of the management treasurer, finance section, accounting section, chairman and cooperative manager, adding the documents used in the form of proof of member deposit transactions, repayment of member loans, and member loans. In addition to adding accounting records used in the form of member loan recapitulation, member loan repayment, cash receipts journal and daily cash journal, and improving cash receipts and disbursement accounting information system procedures so that the cooperative's internal control system will be effective and efficient.
Analisis Pengaruh Jumlah Pinjaman, Jumlah Simpanan Dan Jumlah Anggota Koperasi Terhadap Sisa Hasil Usaha (Studi Kasus Pada Koperasi Abdi Kasih Tumpang Periode 2016-2020) Galuh Budi Astuti; Nia Purwati
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 7 No 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1277.524 KB) | DOI: 10.37832/akubis.v9i1.47

Abstract

The purpose of this study was to analyze the effect simultaneously, partially, and look for the variable that has the most dominant influence between the number of loans, the number of deposits and the number of members on the remaining results of operations at the Abdi Kasih Tumpang Cooperative for the 2016-2020 period. The type of research used is explanatory research. The type of data used is quantitative data. Source in this study using primary data sources. This data collection method is observation and interviews. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear analysis test and dominant test. Simultaneously the number of loans, the number of savings and the number of members affect the remaining operating results. Partially the number of loans, the number of savings and the number of members does not affect the remaining operating results. There is no variable that has the most dominant influence in this study, because partially, the independent variables have no effect on the dependent variable.
Analisis Tingkat Kesehatan Perbankan Dengan Metode Rgec (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Fedencia Lovica Serlli Avelani; Galuh Budi Astuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 7 No 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.49 KB) | DOI: 10.37832/akubis.v8i2.48

Abstract

It is necessary to assess the level of banking soundness to provide information and maintain public trust. Assessment of banking soundness level has been regulated in OJK regulation No 4/POJK.03/2016. OJK Regulation No. 4/POJK.03/2016 states that commercial banks in Indonesia are required to evaluate the health of each bank using the RGEC method, namely the Risk Profile to assess the risks faced by banks that are quantitative or qualitative, Good Corporate Governance (GCG). to evaluate bank governance according to predetermined principles, Earning to evaluate the ability of banks to earn company profits and Capital to measure the quality of the bank's capital. This study aims to assess the soundness of foreign exchange national private commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period using the RGEC method. This type of research is a case study. The population in this study amounted to 22 banks. The sampling method used purposive sampling and 8 banks were selected according to the established criteria. The data source used is secondary data from annual reports published on the IDX during the period studied using the data collection method, namely documentation. The data analysis technique in this study is descriptive quantitative.
THREE BOTTOM LINE (3BL) DAN CORPORATE SOCIAL RESPONBILITY (CSR) DALAM PENINGKATAN COMPANY IMAGES Chintia Margaretha Aprilliana
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 1 (2019): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i1.1

Abstract

The Three Bottom Line or better known as 3BL, consists of three elements forming the People, Planet, Profit. Every company strives to always be the best and can continue to grow at a time through the company's purpose. Profit is the ultimate goal of a company, but that goal would not be run without the activities that integrate between society and the environment therein. Merging the three then known as the Three Bottom line (3BL). 3BL It can be applied in balance between the elements with other elements through Corporate Social Responsibility (CSR). CSR not only can evidence the company cares about the environment or socio around but if the company is successful in a program that has been planned it can be sure the community will be more familiar with the company is a company which imaged well in other words the success of their Corporate Social Responsibility (CSR) as a step to implement 3BL with a more robust and balanced impact on improving the image of the company itself (improving company images). This article will discuss the influence of the three bottom line is run through the CSR program with an increase in the company's images that are conceptual. Kata Kunci : Three Bottom Line (3BL), Corporate Social Responbility (CSR) and Company Images
TANTANGAN DAN PELUANG BRICK AND MORTAR RETAIL DI ERA E-COMMERCE Michael Kristanto
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 1 (2019): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i1.3

Abstract

In this modern days, E-commerce having a rapid growth and becoming an important activity. E-commerce is widely considered the buying and selling of products over the internet. With a broadening product range, E-commerce will have a direct effect on bricks and mortar retail. Now the business is moving into this new services, and it will reduce net demand for future additional retail space. The paper concludes that E-commerce will have significant impacts on Bricks and Mortar Retail. Kata Kunci: E-commerce, Bricks and Mortar Retail, direct effect, product
PENGARUH BRAND IMAGE TERHADAP LOYALITAS KONSUMEN KRIM PEMUTIH WAJAH POND’S DI HIPERMARKET GIANT MALL OLYMPIC GARDEN MALANG Irene Yolanda
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 1 (2019): vol 1 no 1 Juli 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i1.6

Abstract

Consumer loyalty in the business world is very important. Consumer loyalty makes it easier for companies to forecast demand and create barriers for other companies to enter and dominate the market. The research takes the brand image as the independent variable that sought the significance of its influence on consumer loyalty POND'S whitening cream, which also aims to find out which factor is the most dominant brand image formers that influence consumer loyalty POND'S face bleaching cream.Methods of data collection using questionnaires containing statements distributed to 80 people using Purposive Sampling technique.Qualitative descriptive analysis resulted from statistical data processing with SPSS 16.0 software, by performing instrument test, classical assumption test, multiple linear regression, and effective donation test. The result of research indicates that the factors of forming of brand image have significant influence simultaneously to consumer loyalty of POND'S face bleaching cream with risk factor as the most dominant influence factor. Kata Kunci: brand image, consumer loyalty
MANAJEMEN STRES PADA PEMILIK USAHA KECIL MENENGAH (UKM) BIDANG KULINER DI KOTA KEDIRI Frans Christian Gunawan; Hallie J. Sahertian; Felik S. W.W. Broto
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 2 (2019): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i2.8

Abstract

Stress management is a common knowledge and should be appliedby each individual in order to reduce high stress levels due thedemands and pressures of works and personal life of eachindividual. Although not most of all, Stress Management can beimplemented by a business owner (SMEs) so that any activitywhich they do business to run well and thrive. In addition, StressManagement can be used to manage the activities of theorganization is currently running businesses, business owners canalso apply stress management on their personal lives in order tocreate a balance between business activities and their personallives. Causes of stress on business owners came from a variety ofsources which is derived from organizational factors andindividual factors that each individual has a different and its ownway of dealing with every obstacle that can possibly create stress.The purpose of this study was to determine the causes of stress onbusiness owners, especially in culinary’s bussines owners (Foodand Beverage) and how they perform is seen by the StressManagement Organizational and Individual aspects. The subjectsin this study is the Owner of Small and Medium Enterprises (SMEs)in Culinary derived from Kediri be a participant in this study. Theapproach used in this study is a qualitative case study approach.From the results of the study, researchers found that thephenomena that occur related to the causes of stress and stressmanagement is different for each individuals. The Stressors onOwner of Small and Medium Enterprises (SMEs) in Culinary areneed to known that the process of Stres Manajement can be donein order to maintain the continuity of their bussiness.
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM MEMBANTU PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PERUSAHAAN INDAH CEMERLANG MALANG Udiananta Genta Fitrio
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 2 (2019): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i2.11

Abstract

This study aims to determine the analysis of differentialaccounting information in assisting decision-making accept orreject special orders at Indah Indah Cemerlang Malang. Theproblem is that the company in decision-making is based onthe total costing, so that for special orders below the normalselling price is not accepted because it is considered not toprovide additional profits for the company.The results of the analysis with quantitative descriptivemethod that (1) Capacity of the company is not enough enoughto receive special order terrazzo tile size 30 x 30 cm in theyear 2014 as much as 2,875 m2, (2) There has been a marketseparation between regular sales with sales to serve specialorders whose price (3) Analysis of differential accountinginformation as the basis of decision making emphasize thetechnique of calculation by the method of variablecostingmaka company can maximize the profitability in 2014,where the calculation of profit / loss of the company for tegelterrazzo product size 30 x 30 cm Year 2014 is Rp.30.294.066,59, - obtained from the regular sale of Rp.21.693.872,00, - and additional profit from receiving specialorder Griya Singosari Inside Rp. 8,600,194,59, -. If thecompany receives a special order from Griya Tanjung PriokJaya, Grand Villa Dau, Dieng Inside and Bumi Royal Park thecompany should be able to earn additional profit of Rp.24,799,830.90, - so the calculation of profit / loss of thecompany for tegel teraso product size 30 x 30 cm can achieve amaximum profit of Rp. 55.093.896, 49, -.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PADA FOOD CENTER (UKM BINAAN PJT I) DI KAWASAN WISATA WADUK SELOREJO MALANG Jovita Vicka Bayu Wardhani; Dewi Ratih
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 2 (2019): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i2.12

Abstract

The tight competition in the business world requires anorganization to create a marketing mix strategy to market theproducts sold and increase sales turnover. This research analyzesthe influence of marketing mix which includes product, price, place,promotion, people, physical evidence and process to purchasedecision.This research is a quantitative research. Case study was conductedat the food center in the tourist area of Selorejo Dam Reservoir.Data obtained from 80 respondents through direct observation(observation) and questionnaires on people who have / have visitedSelorejo Reservoir and made purchases of products in the foodcenter Selorejo Reservoir Malang. Method of data analysis usingquantitative analysis that is doubled linear regression.The analysis performed shows the following results: 1) Product,price, promotion, place, person, physical environment and processsimultaneously / together positively influence purchasing decision,2) Product, promotion, place, person and process partially have Apositive influence on purchasing decisions. While price and physicalenvironment have a negative influence on purchasing decisions, 3)Of the five marketing mix variables that have a positive effect onpurchasing decisions, product variables are the most dominantvariable in influencing purchasing decisions. 4) Product, price,promotion, place, person, physical environment and process havecontribution of 78.5% in explaining buying decision at food centerof Selorejo Reservoir. While other factors have a contribution of21.5% explained by other variables.
PENGARUH E-SERVQUAL TERHADAP KEPERCAYAAN DAN LOYALITAS PELANGGAN PT. KERETA API INDONESIA (PERSERO) Anni Yudiastuti; Cornelius Niwadolo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 2 (2019): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i2.13

Abstract

This study aims to examine the effect of the company's qualityonline services (E-Servqual) on customer loyalty in PT KeretaApi Indonesia (Persero) with trust as an intervening variable,method of analysis using Partial Least Square (PLS). The results showed a direct effect and significant variable E-Servqual on the Trust (the Trust), where the value of t statistics for 5205 which is above ± 1.96 (5%). with coefficient of 0,488 positive path, can be interpreted that the better E-Servqual, would cause the Trust of consumers will also be higher. Path coefficient values indicate a direct and significanteffect of the variable Trust on loyality with a value of tstatistics for 9,005 which is above ± 1.96 (5%). From the pathcoefficient value of 0621 (positive), can be interpreted that thehigher the Trust (Trust) consumers, it will lead to customerloyalty will also be higher.

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