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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 91 Documents
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Evaluasi Sistem Pengendalian Manajemen Pemberian Kredit Pada Akasia Bank (PT BPR Amanat Kesejahteraan Indonesia) Kota Batu Lis Lestari Sukartiningsih; Kirana Dewi Kristiani
Akubis : Jurnal Akuntansi 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.v10i1.61

Abstract

This research aims to evaluate the management control system for granting study credit at Akasia Bank (PT BPR Amanat Welfare Indonesia) Batu City. Data collection methods were carried out by observation, interviews and documentation, using primary data sources and secondary data. The problem that occurs is that the credit management control system at Akasia Bank is still weak. This is proven by the fact that there is still a dual function in the Account Officer section which is tasked with surveying and credit analysis. The reason is that the number of employees is still limited, resulting in the performance of the credit management control system being less than optimal. The results of the qualitative descriptive analysis by separating the Account Officer function into the survey section, the credit analysis section, by adding new employees to the Credit Analyst function, the credit granting system and procedures can be achieved in accordance with the company's objectives in safeguarding assets, records and documents to avoid mistakes made by irresponsible employees, so that the credit management control system can be effective and efficient.  
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Silvia Indrarini; Galuh Budi Astuti; Aprilia Resida Cici Luhsari
Akubis : Jurnal Akuntansi 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.v10i2.62

Abstract

This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.
Analisis Current Ratio, Debt To Equity Ratio, Receivable Turnover, Return On Equity, Dan Price Earning Ratio Sebagai Alat Untuk Menilai Kinerja Keuangan Bintang Kusucahyo; Lis Lestari Sukartiningsih; Eirene Pricilia Iryanto
Akubis : Jurnal Akuntansi 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.v10i2.63

Abstract

This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio
Evaluasi Sistem Informasi Akuntansi Pengadaan Obat-Obatan Sebagai Upaya Meningkatkan Pengendalian Internal: (Studi Kasus Pada RSUD Bangil Kabupaten Pasuruan) Galuh Budi Astuti; Juwi Yanto
Akubis : Jurnal Akuntansi 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.v10i1.64

Abstract

This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.
Analisis Pengaruh Pendapatan Pajak Reklame, Pajak Bumi Dan Bangunan, Pajak Hiburan, Pajak Air Tanah, Terhadap Pendapatan Asli Daerah Kota Tobelo Kab Halmahera Utara Tahun Anggaran 2017 – 2020 Lis Lestari Sukartiningsih; Dahman Faisal
Akubis : Jurnal Akuntansi 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.v10i2.66

Abstract

This research aims to analyze the influence of advertising tax revenue, land and building tax, entertainment tax and groundwater tax on the local income of Tobelo City, North Halmahera Regency. This type of research is explanatory research with primary and secondary data sources. Field study and literature study data collection methods using observation, interview and documentation data collection techniques. The research population is the realization of the regional income budget of Tobelo City, North Halmahera Regency, census sampling method. Data analysis techniques use quantitative descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of simultaneous multiple linear regression analysis of advertising tax, land and building tax, entertainment tax and groundwater tax have a significant effect on local original income. Partially, advertising tax, land and building tax, entertainment tax and groundwater tax do not have a significant effect to local original income.
Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang Fransiskus Marlon Reu
Akubis : Jurnal Akuntansi 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.v10i2.67

Abstract

This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports
Kapabilitas Auditor Internal pada Early Warning dalam Mendeteksi Potensi Kecurangan (Fraud) Fitriadi, Fitriadi; Muhammad Reza Ramdani
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.65

Abstract

Research aims to test the auditor internal's expertise in early warning at Bank Syariah Indonesia KC Makassar 2. The independent variable used is the auditor internal's expertise while the dependent variable used is the fraud early warning system. The data in this research was obtained from Bank Syariah Indonesia KC Makassar 2 who were willing to be respondents. The results of this research indicate that the auditor internal's skill variable has a positive and significant effect on the fraud early warning system variable.
Enhancing Public Knowledge of Sharia Insurance Products in Indonesia Through Effective Management Strategies Maulana Anwar; Raden Arfan Rifqiawan; Amir Tajrid; Supangat Supangat; Sahidin Sahidin
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.68

Abstract

Islamic insurance, known as Sharia Insurance, has emerged as a vital aspect of Indonesia's financial landscape. Sharia Insurance adheres to Islamic economic principles, offering products such as takaful (mutual guarantee) and mudharabah (profit-sharing). The potential for growth in Indonesia's Sharia insurance sector is substantial, bolstered by the country's predominantly Muslim population, which constituted 87.2% of the total population in 2021. Moreover, under Financial Services Authority Regulation (FSAR) Number 11 of 2023, Article 15, Sharia financial institutions are mandated to prioritize Sharia-compliant financial products. Despite these regulatory supports, however, Sharia insurance has achieved only a modest market share, with premiums accounting for just 4.76% as of December 31, 2022. In response to these challenges and opportunities, this study aims to examine the barriers, particularly the issue of public awareness, where many individuals lack a comprehensive understanding and appreciation of the advantages offered by Sharia insurance products. Consequently, this paper addresses two main objectives: 1) identifying factors contributing to public misconceptions and limited awareness of Sharia insurance benefits, and 2) exploring initiatives aimed at addressing these issues. This research employs a qualitative approach, employing systematic literature review techniques to analyze relevant books and literature focused on the identified themes. The findings aim to offer insights into the challenges faced by Sharia insurance and propose strategies to enhance public awareness and understanding of Islamic insurance products.
Pengelolaan Minyak Jelantah Sebagai Sarana Pengembangan Usaha Berbasis Komunitas Masyarakat RW 10 Kelurahan Tanjungrejo Kecamatan Sukun Kota Malang Michael Gerits Kriswanto Remetwa; Vinno Chrismantara
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.70

Abstract

Sustainable development programs in community life can enhance the welfare of the people in Malang City, especially in Rukun Warga 10, Tanjungrejo Village. Applying the community-based economic empowerment model sustainably can yield a significant positive impact. This research aims to illustrate how to manage used cooking oil waste as a community-based initiative that benefits both the economy and the environment. The focus of this research is the Kios Berkat Jelantah (Betah) Gempol Marga Bakti (Gemati) program, with an emphasis on descriptive data analysis. The results show that active collaboration between various parties, such as local communities, village officials, and educational institutions, encourages community participation in collecting and processing the used cooking oil into value-added products like soap and candles. This program has a positive impact on environmental preservation and provides new economic opportunities for local residents.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Ritel Indeks LQ45 Periode 2019-2023 Lis Lestari Sukartiningsih; Selda Qoennezzia Gabriella
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.71

Abstract

This study aims to analyze financial ratios to assess financial performance in LQ45 retail companies index for the 2019-2023 period. The type of research is a case study. The data collection method is a literature study and documentation data collection techniques are secondary data in financial reports. The population used was 32 retail companies listed on the IDX for the 2019-2023 period. After using the purposive sampling method, 3 companies were selected. The results of the financial ratio analysis of PT Ace Hardware Tbk have good financial performance values. This is seen from the DAR, DER, LTDR, FATR, NPM, ROA, BV, and M/B Ratio ratios which are at the appropriate industry standards. PT Erajaya Swasembada Tbk has good financial performance as seen from the LTDR, ITR, FATR, DPR, and BV ratio values ​​which are at the appropriate industry standards. PT Sumber Alfaria Trijaya Tbk also has good financial performance. This is seen from the LTDR, ITR, FATR, ROA, DPR, BV, M/B Ratio ratio values ​​which are at the appropriate industry standards.

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