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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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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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STRUKTUR MODAL OPTIMAL DALAM MENGHASILKAN LABA UNTUK USAHA KECIL MENENGAH DI KOTA MALANG Dewi Ratih; MAF. Suprapti
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.v3i2.14

Abstract

This study aims to find out more about the policy of the existing capitalstructure at the Small and Medium Enterprises (SMEs), the influenceof the ratio of debt to assets, the ratio of sales to assets, the loan termto the benefit of business, types of financial institutions, and the loanterm to profitability which measures the continuity of their business.This study is a combination of quantitative research by usingstatistical tests. The qualitative research through general least square(GLS) to test the variable sales to total assets and the ratio of debt tototal assets.The object of research is SMEs spread across the city of Malang byviewing the source of funding and the type of financial institution thatis accessible related to profitability. The sample selection usingpurposive sampling technique with the SME population in the city ofMalang, gained as much as 62 SMEs as the sample population collectedas many as 36 SMEs. The sample is an SME that is included in thepopulation sample that met the selection criteria.The results of the analysis to model 1 shows that the profitability ofSMEs in Malang influenced by the explanatory variables used in thecapital structure research by 74.20% and only range of approximately25% is influenced by other factors. Based on the analysis models II,line of business and the type of financial institution that became thesource of acquisition of capital is not a major factor of financialperformance or profitability of SMEs in Malang.
HASIL PERBANDINGAN RETURN TRANSAKSI INDEKS GOLD PADA INDIKATOR MOVING AVERAGE, STOCHASTIC OSCILLATOR DAN RELATIVE STRENGTH INDEX PADA TAHUN 2014-2016 Kevin Natanael
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2020): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.15

Abstract

This study aims to analyze and compare the returntransactions in index gold using technical analysis which theindicators are Moving Average, Stochastic Oscillator andRelative Strength Index also the combination of that threeindicators in the year of 2014-2016. The simulation oftrading which based on the trading plans which has beenmade for both of each indicators and the combination ofindicators. The trading simulation in this research is usingFBS trader software. The trading simulation’s results showsthat Moving Average indicator reaches the highest returnwhich is 134578 pips. Stochastic Oscillator indicator reachesthe profit 2505 pips and Relative Strength Index reaches lossof 420 pips. On other hand, the combination of the indicatorsonly reaches 0 pips because there is no transaction thateligible to both of open position buy and sell. From thesimulation results obtained that indicator which used in theanalysis must be adjusted with the return term.
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 5 No 1 (2020): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.17

Abstract

Stress management is a common knowledge and should beapplied by each individual in order to reduce high stress levelsdue the demands and pressures of works and personal life ofeach individual. Although not most of all, Stress Managementcan be implemented by a business owner (SMEs) so that anyactivity which they do business to run well and thrive. Causesof stress on business owners came from a variety of sourceswhich is derived from organizational factors and individualfactors that each individual has a different and its own way ofdealing with every obstacle that can possibly create stress.The purpose of this study was to determine the causes ofstress on business owners, especially in culinary’s bussinesowners (Food and Beverage) and how they perform is seen bythe Stress Management Organizational and Individualaspects. The subjects in this study is the Owner of Small andMedium Enterprises (SMEs) in Culinary derived from Kediribe a participant in this study. The approach used in this studyis a qualitative case study approach. From the results of thestudy, researchers found that the phenomena that occurrelated to the causes of stress and stress management isdifferent for each individuals. The Stressors on Owner ofSmall and Medium Enterprises (SMEs) in Culinary are need toknown that the process of Stres Manajement can be done inorder to maintain the continuity of their bussiness.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO) TBK (PERIODE 2010 – 2014) Gregorius Kirene; Silvia Indrarini; MAF. Suprapti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2020): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.18

Abstract

This research is about analysis of financial ratios in PTGaruda Indonesia (Persero) Tbk in 2010 to 2014. This studyaims to determine the financial ratio analysis that can beused to assess the financial performance of PT GarudaIndonesia in 2010-2014. Types of financial ratios that wereused are the liquidity ratios, activity ratios, solvability ratios,profitability ratios, and the market ratio. The data that areused is in the form of an annual financial statement data ofPT Garuda Indonesia (Persero) Tbk from 2010 to 2014. Thisstudy used quantitative descriptive analysis techniques.The analysis showed that, the best value of any rate in theperiod of 2010-2014 is a current ratio in 2011 that is 1.1563,the quick ratio is 1.0335 in 2011, the cash ratio is 0.5666 in2011. The best value of total assets turnover was in 2011 at1.5083, fixed assets turnover at 5.3839 in 2011, the averageage of receivables is at 11.8038 in 2014 and accountsreceivable turnover is at 0.0276 in 2013. The best solvabilityratio is debt ratio in 2012 that is 0.5572 and a total debt toequity ratio of 0.8482 in the year 2011. The best profitabilityratio value are gross profit margin in 2012 amounted to0.0436, the net profit margin at 0,0319 in 2012, basicearning power at 0.0602 in 2012, return on investment at0.0449 in 2011 and return on equity is at 0.0962 in 2012.The best value of market ratio from 2010-2014 is earningsper share which is at 48.9566 in 2012, the ratio of profitprice at 101.0734 in 2013 and the ratio of market value by1.34 per book in 2012.
PENGARUH FAKTOR SOSIAL TERHADAP PENGAMBILAN KEPUTUSAN STUDI PADA SEKOLAH MENENGAH ATAS KATOLIK (SMAK) KOLESE SANTO YUSUF MALANG (HUA IND) Sowanolo Halawa; Anni Yudiastuti; Cornelius Niwadolo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2020): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.19

Abstract

The service sector which is growing rapidly in Indonesia, isthe education services sector. The development of privatehigh school in Indonesia led to increasingly fiercecompetition to win sympathy from prospective students whohave graduated junior high school (SMP) to choose the highschool that have been provided.This study aimed to: (1) to determine the significance ofsocial factors influence (X) consisting of the reference group(X1), family (X2), the role and social status (X3) for makingdecisions on studies in Catholic Senior High School (SMAK)Kolese Santo Yusup Malang (Hua Ind). (2) To determine thesocial factors that has the most dominant influence on thedecision-making studies at Catholic Senior High School(SMAK) Kolese Santo Yusup Malang (Hua Ind).The type of research is explanatory research. The populationis all male and female students who are studying in SMAKSanto Yusup Malang (Hua Ind) and sample in this studyconsist of 303 male and female students grade I to grade III.The data analysis is using multiple linear regression analysis.The results showed that 56.2% of male and female studentschose decision SMAK Santo Yusup Malang Colleges (Hua Ind)is influenced by social factors (X) consisting of the referencegroup (X1), family (X2), and the role and social status (X3 ),while the remaining 43.8% is influenced by other factorsoutside the social factor.Based on the results of F test and t test, we can know thatsocial factors (X) consisting of the reference group (X1),family (X2), and the role and social status (X3)simultaneously and partially has significant effect on thedecision on both male and female students in choosing SMAKSanto Yusup Malang (Hua Ind). The variables thatsignificantly influence the decision of male and femalestudents in choosing SMAK Santo Yusup Malang (Hua Ind) isthe role and social status (X3) with indicator influence healthclub (X21) and organizations such as OSIS (X22).
EVALUASI PROSEDUR PENGGAJIAN PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUMBA BARAT DAYA PROVINSI NUSA TENGGARA TIMUR Elisabet Anastasia Sara Pate; Bambang Budi Prayitno; Lis Lestari S.
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2020): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.20

Abstract

The purpose of this study is to determine the suitability ofthe Payroll procedure in Revenue Financial Management andDistrict Asset service office in Southwest Sumba regency ofEast Nusa Tenggara province with Government RegulationNo. 7 of 1977 about the Rules of Civil Affairs Officer Payroll.The data collection method is using documentation andinterviews at the Revenue Financial Management andDistrict Asset service office in Southwest Sumba regency ofEast Nusa Tenggara province. The type of this research is acase study to give a detailed overview on the status of theresearch subject, the properties and characters typical ofcases.The results of the payroll procedures evaluation in theRevenue Financial Management and District Asset serviceoffice in Southwest Sumba regency of East Nusa Tenggaraprovince is quite effective, the remuneration procedures arein accordance with Government Regulation No. 7 of 1977regarding regulation of civil service payroll. But theprocedure DPPKAD office salaries, paychecks have not beenincluded and archiving in the relevant sections is stillincomplete. The results of the analysis on the attendance ofcivil servants need an additional column to show the positionof employee positions in government agencies, and thereneeds to be recaps the attendance list as the basis forcalculating the presence of civil servants in the discharge ofeveryday assignment that helps in terms of promotion andadvancement.
ANALISIS PENGARUH STRUKTUR MODAL DAN RISIKO OPERASIONAL TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN ASURANSI DI INDONESIA Wiwin Erna Ekawati
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 2 (2020): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i2.23

Abstract

Research using data of insurance companies in Indonesia.analysis of capital structure produces insignificant effectCapital structure to Operational Risk. the results of the studyshow that changes in capital structure have no significantimpact on operational risk of an insurance company. This isbecause in the group of insurance companies make the capitalstructure is not a determining factor increase or decrease theoperational risk of a company.Broadly speaking the source of funds used in the capitalstructure is the liabilities in the balance sheet consisting ofown capital and long-term debt. The capital structure is notoptimal will cause a large capital cost. When using debt as anelement of financing then have to pay interest, where theinterest rate is higher with increasing debt. Influence is notsignificant Capital structure to Profitability shows thatchanges Capital structure has no significant impact on theprofitability of an insurance company.Operational Risk has a positive and significant effect onProfitability. Means the greater the operational risk of thecompany faced then the profitability will also increase. At thetime the company takes into account any risk factorsencountered, including the operational risk factors derivedfrom the internal company, then the maximum profitabilitylevel will also be obtained. Proper and timely use of long-termdebt and in accordance with the strength of the company willhave a major impact on the level of profitability of a company.Significant Influence Operational Risks to Profitabilityindicate that changes in Operational Risks have a significantimpact on the profitability of an insurance company.
Kontribusi Customer Service Dalam Mengatasi Keluhan Untuk Meningkatkan Kepuasan Nasabah PT. Bank Sumut Syariah Kantor Cabang Medan Katamso Ramdanil Fajar; Atika Atika
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 2 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.36

Abstract

In banking, frontliner officers are required to be able to provide good service and must provide satisfaction for customers. Customer satisfaction is a top priority in this study because currently the level of competition is getting tougher among Islamic banks in Medan Katamso. The main thing that must be done by Bank Sumut Syariah Medan Katamso Branch Office in order to be able to retain loyal customers, the banking sector must be able to provide good service for the problems faced by each of its customers regardless of the customer's social status. The technique used in this research is qualitative by using descriptive analysis. Whereas in this study using the formulation of the problem, among others, how is the contribution of Customer Service in overcoming complaints to increase customer satisfaction at Bank Sumut Syariah Medan Katamso Branch Office? Constraints faced by Customer Service in handling customer complaints? and the purpose of this research is to describe the contribution of Customer Service, besides that the writer also wants to know the obstacles faced by customers and how the solutions provided by Customer Service at Bank Sumut Syariah Medan Katamso Branch Office for the problems faced by customers so that they can make customers stay loyal. While the object of this research is customer complaints. Here the researcher goes directly to the field to conduct observations, interviews and documentation of the data that researchers need to find out how the process of handling customer complaints at Bank Sumut Syariah Medan Katamso Branch Office with the theory in principle is the same, namely the same - the same to solve problems faced by customers. The results in this study indicate that the Bank of North Sumatra Syariah Medan Katamso Branch Office in solving the problems experienced by customers is by using data reduction analysis techniques, presenting data and drawing conclusions and after conducting research the customer service can solve the problem by cross selling to customers, so that customers are clearer about the problems they face and at the same time explain about the products owned by Bank Sumut Syariah Medan Katamso Branch Office.
Evaluasi Sistem Informasi Akuntansi Penerimaan Pembayaran SPP Sebagai Alat Pengendalian Internal Penerimaan Kas Pada SMA Katolik St. Albertus Malang Trivena Tabita; Galuh Budi Astuti
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 | DOI: 10.37832/akubis.v9i1.49

Abstract

This study aims to evaluate the accounting information system for receiving tuition fees as an internal control tool for cash receipts at St. Catholic High School. Albertus Malang. This research is a case study research. The data used are qualitative and quantitative data. Primary data sources and secondary data are obtained from research reports, documents, and other supporting data sources. The problem that occurs is that the internal control of cash receipts from payment of tuition fees is still weak. This is due to the absence of an application document for the relief of SPP fines for depositors who are late in making SPP payments and are unable to pay the nominal SPP fines collected. The results of a qualitative descriptive analysis are by adding documents in the form of an application letter for the relief of SPP fines and improving the systems and procedures for cash receipts for SPP fines. This can optimize internal control to run effectively.
Analisis Pengaruh Nilai Tukar Rupiah, Inflasi, Tingkat SBI, Dan Return On Asset (ROA) Terhadap Harga Saham Sektor Perbankan Lis Lestari Sukartiningsih; Saritta Witgryta Putri
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 | DOI: 10.37832/akubis.v9i1.50

Abstract

This study aims to analyze the effect of the rupiah exchange rate, inflation, SBI rate, and Return On Assets (ROA) on stock prices of banking sector companies for the 2014-2018 period. The data used in this study is secondary data obtained from published data from Bank Indonesia and the Central Bureau of Statistics which include the rupiah exchange rate, inflation, and SBI rates. Meanwhile, the closing share prices of banking sector companies were obtained from the Indonesia Stock Exchange. The population used is 41 banking sector companies listed on the Indonesia Stock Exchange. The sample selection criteria used a purposive sampling method and obtained a sample of 12 companies. The type of research used in this research is explanatory research which explains the influence of the rupiah exchange rate, inflation and SBI rates on stock prices. The results of the analysis of the rupiah exchange rate, inflation and the SBI rate have no simultaneous effect on the dependent variable on stock prices. Partially the rupiah exchange rate variable has no effect on banking sector stock prices and inflation has no effect on banking sector stock prices. Meanwhile, the SBI level partially affects the share price of the banking sector. The variable that has the most dominant effect is the SBI level variable.

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