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Sielly Budi Prameswari
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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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Analisis Pengaruh Current Ratio, Price Earning Ratio, Return On Asset Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Silvia Indrarini; Julinar Tryane Kobar
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.v9i1.51

Abstract

This study aims to determine the influence analysis of the Current Ratio (CR), Price Earning Ratio (PER), Return On Assets (ROA) and Debt To Equity Ratio (DER) on company value in plastic and packaging companies for the 2016-2020 period. This type of research is explanatory research. The population in this study were 15 plastic and packaging companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the sample was selected using the purposive sampling method, 5 companies were obtained. The results of multiple linear regression analysis show that CR, PER, ROA and DER simultaneously affect the value of plastic and packaging companies listed on the IDX for the 2016-2020 period. Partially, PER, ROA and DER have a positive and significant effect on firm value, while CR has no effect on firm value. The variable that has the most dominant effect is PER.
Analisis Du Pont System Untuk Menilai Kinerja Keuangan Pada Perusahaan Subsektor Kosmetik Dan Keperluan Rumah Tangga Periode 2017-2020 Yang Terdaftar Di Bursa Efek Indonesia Bintang Kusucahyo; Novalia Nur Hidayah
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.52

Abstract

This study aims to analyze the financial performance of cosmetics and household goods sub-sector companies for the 2017-2020 period which are listed on the Indonesia Stock Exchange using the Du Pont System. The population in this study were six companies, samples were taken using purposive sampling method with predetermined criteria so that three companies were obtained using secondary data sources with quantitative descriptive data analysis. The results of the quantitative descriptive analysis show that the financial performance of PT Unilever Indonesia Tbk is better than that of PT Kino Indonesia Tbk and PT Cottonindo Ariesta Tbk because it has a higher and consistent ROE value every year.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Yang Listing Pada Bursa Efek Indonesia Periode 2014-2018 (Studi Pada Bank BRI, Tbk dan Bank Mandiri, Tbk yang Listing Pada Bursa Efek Indonesia Periode 2014 – 2018) Galuh Budi Astuti; Melita Neri Widya Prastiwi
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.53

Abstract

This study aims to determine the comparison of the financial performance of Islamic Banks and Conventional Banks represented by Bank Rakyat Indonesia and Bank Mandiri for the period 2014 – 2018. The type of research used is descriptive with a quantitative approach. The population in this study amounted to 4 banking companies. Source of data used in this study is secondary data, and data collection techniques using documentation. Testing was carried out using the Independent Sample T-Test with a significance level of 5%. The results of the analysis show that the financial performance between Islamic Banks and Conventional Banks is seen from the liquidity aspect which is represented by the Loan to Deposit Ratio, the profitability aspect which is represented by Return On Assets, the capital aspect which is represented by the Capital Adequacy Ratio, the credit quality aspect which is represented by Non Performing Loans, and the aspect of efficiency represented by Operating Expenses Operating Income, has a significant difference and shows that Conventional Banks have better financial performance than Islamic Banks.
Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang Tahun 2016 - 2021 Lis Lestari Sukartiningsih; Louise Erlanda Dwi Putri
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.54

Abstract

This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021. The results of multiple linear regression analysis show that hotel taxes, restaurant taxes, and entertainment taxes simultaneously affect local revenue. Partially, hotel taxes and entertainment taxes have no effect, the influential variable is restaurant taxes. The most dominant influencing variable is restaurant tax.
Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Return On Asset Dan Earning Per Share Terhadap Nilai Perusahaan Silvia Indrarini; Marcellina Gelanicya Berdikari Jayanti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.55

Abstract

This study aims to determine the effect of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share on the value of building construction companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This type of research is explanatory research. The study population was 18 companies, the sample was selected using purposive sampling method, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of the simultaneous analysis of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share affect firm value. Current ratio has a significant negative effect on firm value, while total asset turnover, debt to equity ratio, return on assets and earnings per share have no effect and are not significant on firm value. The variable that has the most dominant influence on firm value is the current ratio.
Analisis Perbandingan Perhitungan PPh Pasal 21 Penggunaan Metode Net Dan Gross Up Pada KAP Jimmy Andrianus Malang Via Putri Rizkawijaya; Silvia Indrarini
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 8 No 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.56

Abstract

This study aims to analyze the comparison of Article 21 PPh calculations using the net and gross up methods at KAP Jimmy Andrianus. This type of case study research uses literature study and field study data collection methods, using observation, interview, and documentation data collection techniques. The problem in this study is that the company has not made tax payment calculations efficiently, because the company in tax calculations still uses the net method which is considered less effective from the company's point of view. This can be seen from the greater amount of tax paid in 2019, resulting in a greater profit before tax and an impact on the greater amount of tax paid. The results of the analysis using the gross up method show that the amount of corporate income tax is smaller, but it will result in a greater amount of expenses incurred by the company due to the increase in the amount of salary paid and the decrease in profit at the end of the year.
Pengaruh Laba Bersih, Arus Kas Operasi, Arus Kas Investasi, Dan Arus Kas Pendanaan Terhadap Harga Saham (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Fabiola Kharisma Fitrian Desinta; Lis Lestari Sukartiningsih
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 | DOI: 10.37832/akubis.v8i2.57

Abstract

The purpose of this study was to determine the effect of net income, operating cash flow, investment cash flow, and funding cash flow on stock prices in agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is explanatory research. The study population was 29 companies, the sample selection used a purposive sampling technique, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of the analysis simultaneously, the variable net income, operating cash flow, investment cash flow, and funding cash flow affect stock prices. Net profit, operating cash flow, investment cash flow and funding cash flow partially have no effect and are not significant to stock prices. There is no dominant variable on stock prices, because there are no variables that have a partial effect.
Analisis Dan Penerapan Standar Biaya Produksi Sebagai Pengendalian Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Biaya Overhead Pabrik Claudia Nikiletta; Lis Lestari Sukartiningsih
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 | DOI: 10.37832/akubis.v8i2.58

Abstract

This study aims to analyze and establish production cost standards as raw material cost control, direct labor costs, factory overhead costs at Winston Candy Company PT Madukara Malang. Methods of data collection through field studies and literature studies with data collection techniques of observation, interviews, and documentation. Data analysis used quantitative descriptive. The problem faced by the company in 2020 is that production costs are not optimal, as evidence of the realization of spending on raw material costs, labor costs, factory overhead costs with the budget prepared by the company. The cause of the problem is that the company does not make standard costs that match the actual costs, resulting in the company getting a loss. The results of the quantitative descriptive analysis, the company can find out the amount of difference in raw material costs, labor costs, and factory overhead costs. Avoiding loss of cost differences The company sets standard raw material costs, labor costs and factory overhead using the least square method for 2023
Analisis Sistem Informasi Akuntansi Penjualan Untuk Meningkatkan Pengendalian Internal (Studi pada Toko Spare Part dan Oli Tri Jaya) Silvia Indrarini; Christe Vany Gunawan
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 | DOI: 10.37832/akubis.v8i2.59

Abstract

The purpose of this study was to analyze the sales accounting information system to improve internal control at Spare Part Stores and Oli Tri Jaya. The type of research is case study. Methods of data collection, literature study and field study. Data collection techniques in the form of observation, interviews, and documentation. The problem faced is the weak sales accounting information system. This is evidenced by the dual cash function with the accounting function; documents used are incomplete; and the accounting records used are incomplete. The reason, limited resources and lack of understanding of the company about the importance of sales accounting information systems. As a result, companies may suffer losses or lose assets due to misrepresentation of data and delays in submitting information regarding cash and credit sales. The results of the qualitative descriptive analysis by improving the organizational structure, separating the cash section from the accounting department, adding documents in the form of three copies of cash and credit sales invoices with printed serial numbers, adding warehouse cards, accounts receivable cards, display goods stock cards, financial reports, along with improving systems and company sales procedures so that internal control can run effectively.
Pengaruh Ketahanan Pangan Terhadap Inflasi Khususnya Produk Cabai Barnabas Jermias Jacob Salmoen Pella
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 9 No 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.60

Abstract

The purpose of this writing is to provide a real picture of community food security against inflation, in this case the chili plant. The research method used by the author is to use a survey method where the condition of chili prices in traditional markets is the object of study. Inflation is a situation where the purchasing power of a community The country experienced a decline because the country's currency exchange rate was declared to have decreased. This happened because of several things, one of which was because the prices of goods and services continued to increase because demand was higher than supply. If this is not anticipated, the country will experience a financial deficit because it has to balance price balance. Food sources are a need for every living creature, in this case food humans who have culture and tastes consume food according to tradition and culture. Chilli is one of the products. with a characteristic spicy taste that almost every human being is looking for in complementary food products, demand and supply greatly influence prices, certain product ingredients are needed by many people but the products are limited, so there will be an increase in prices. Problem: Can inflation be controlled with resilience? One of the food sources is the cultivation of chili products.

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