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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 Sistem Informasi Akuntansi Penjualan Tunai sebagai Alat Pengendalian Internal pada PT Kim Putra Malang Galuh Budi Astuti; Prodica Sarica
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.v9i2.72

Abstract

The study aims to analyze the cash sales accounting information system as an internal control tool at PT Kim Putra Malang. This type of research is a case study using primary and secondary data. Data collection methods consist of field studies and literature studies using observation, interview, and documentation data collection techniques. The data analysis technique used is qualitative descriptive analysis. The problem faced by the company is the weakness of the cash sales accounting information system. This is proven by the occurrence of duplication in the administration and accounting sections as well as incomplete accounting documents and records in the company. The cause of this incident is the lack of human resources and the lack of understanding of the cash sales accounting information systems importance. As a result, errors occur when recording cash sales accounting and the company could experience losses. The results of the qualitative descriptive analysis are as follows. The company is advised to separate functions in the administration and accounting sections, improve the organizational structure, add warehouse cards, compile sales reports, and improve the cash sales system and procedures. The purpose of the suggestion above is internal control can be effectively executed.
Urgensi Evolusi Bank di Era Digital Zuchroh, Imama; Rina Irawati
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.73

Abstract

This research examines the fundamental transformation in Indonesia's banking industry triggered by Industry 4.0, specifically focusing on the evolution from traditional banking models to new-age banks. The study analyzes how disruptive technologies such as artificial intelligence, cloud computing, blockchain, and biometrics catalyze changes in banking digital capabilities and business models. Using a qualitative approach through comprehensive literature analysis and multiple case studies, this research identifies that digital transformation not only changes how banks operate but also fundamentally alters their value proposition to customers. The findings indicate that new-age banks are characterized by more agile organizational structures, advanced digital capabilities, and open platform-based business models that enable seamless integration with the broader digital ecosystem. This research contributes significantly to understanding the future of banking in the digital era and its implications for Indonesia's financial industry.
Efisiensi Pajak dalam Pemilihan Bentuk Badan Usaha UMKM: Studi Perbandingan CV dan PT serta Peran Strategis Notaris Hartono, Honggo; Silalahi, Hermanto
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.75

Abstract

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.
Peran Persembahan dalam Pengelolaan Keuangan pada Organisasi Nirlaba : Studi Kasus Gereja Kristen Jawi Wetan Jember Sherlina Annundi, Angelin; Ahmad, Arisona
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.76

Abstract

This research aims to discover the role of offerings in the financial management of nonprofit organizations, namely the Church. This research uses descriptive qualitative methods. Data collection methods used are direct interviews and documentation at one of the nonprofit-oriented entities. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. This study's results explain that offerings play an important role in the financial management of nonprofit organizations where the object used is the Church. Offerings also have many types, but the financial statements made are still single-entry or simple bookkeeping.
Dampak Tata Kelola Perusahaan, Energi Terbarukan, dan Pengelolaan Limbah terhadap Sustainable Development Goals (SDGs) Kurnia Putri, Pradita Andina; Sunarti, Sunarti; Rochmah, Annisa Nur; Jannah, Maufirotul; Pandin, Maria Yovita R.
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.79

Abstract

This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.
Glass Ceiling dalam Profesi Akuntan: Menyingkap Hambatan Tak Terlihat Astriayu Widyari, Nyoman Yudha; Ida Ayu Komang Tiara Pratistha Sari; Putu Ayu Diah Widari Putri
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.80

Abstract

The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.
Peran BUMDes dalam Peningkatan Kesejahteraan Masyarakat: Studi Kasus di Gampong Meurandeh, Langsa Rowend F. Sitorus; Putri Keken Manik; Ivandi Rangkuti; Puji Marsola; Asmaul Mauliza; Putri, Desyana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.82

Abstract

This research aims to explore the role of Village-Owned Enterprises (BUMDes) in improving the welfare of the community in Gampong Meurandeh, Langsa City, as well as to provide an overview that can serve as a reference for other BUMDes with similar characteristics. This study uses a descriptive qualitative method with an inductive approach to obtain in-depth and contextual data. Data were collected through observations, documentation, and interviews with the Village Head, village officials, and BUMDes administrators. The research findings show that BUMDes Sejahtera contributes positively to the community's welfare through an active business unit for party equipment rentals that still operates and can absorb local labor. However, the cooperative savings and loan business unit of this BUMDes has experienced a decline in operational activities, which poses a challenge in efforts to comprehensively improve community welfare. These findings emphasize the importance of business development strategies and capacity building for managers so that BUMDes Sejahtera can sustain itself and provide more optimal benefits for the welfare of the village community. Practically, the results of this study can serve as a reference for village governments and BUMDes managers in designing more adaptive and sustainable policies and business strategies.
Pengaruh Literasi Keuangan dan Pengalaman Investasi terhadap Pengambilan Keputusan Investasi Saham di Bursa Efek Indonesia Pramanaswari, AA Sagung Istri
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.83

Abstract

This study looks at how far knowledge about money and experience with investments affect choices on stocks in the Indonesian capital market.  420 buyers filled out an online form that was used with a causal associative quantitative method to gather data.  The study's results show that both knowledge about money and experience with investments have a good and significant effect on stock investment choices, sometimes at the same time.  The coefficient of determination (R²) of 47.6% shows that the two factors can explain almost half of the differences in how buyers choose to spend their money.  This study shows how important it is to learn more about money and make more investments in order to make smart investments in the capital market, because the market is always changing.  This study also has real-world effects for investors, financial institutions, and officials who deal with ways to help Indonesian small investors do better.
Analisis Mekanisme Penyusunan Anggaran Belanja Barang dan Belanja Pegawai di Instansi Kepolisian Polrestabes Palembang Emilia Gustini; Marcelina Angraini
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.84

Abstract

In an era of globalization marked by intense competition, effective and efficient budget management is the key to organizational success, including in the law enforcement sector. This study aims to analyze the budgeting mechanism for goods and personnel expenditures within the Greater City Police (Polrestabes) of Palembang. The primary focus of this research is to assess the extent to which the budgeting process is conducted in a structured manner, based on regulations, and aligned with the operational needs of the institution. Based on literature reviews and empirical studies, it was found that the budgeting process at Polrestabes Palembang still faces several challenges, such as delays in data input, limited understanding of performance-based budgeting systems, and weak inter-unit coordination. The complexity of police operational needs, which differ from other civil institutions, requires a specialized budgeting approach. This study adopts a qualitative descriptive approach, utilizing data collection techniques including observation, interviews, and document analysis. The results of this study are expected to contribute to the development of more accountable, transparent, and targeted public budgeting policies, particularly in the security and law enforcement sectors.
Optimizing Search Engine Optimization (SEO) and User Experience (UX) on Local Online Business Training Websites: A Comparative Study of Young Entrepreneur Community Platforms Nurrohman, Rosyid
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.87

Abstract

Digitalization has significantly transformed the delivery of online business training, particularly for young entrepreneurs. However, gaps remain between website visibility on search engines and the user-friendliness of online learning features. This study aims to compare the quality of search engine optimization and user experience across two local online business training websites operated by young entrepreneur communities. A qualitative approach with a comparative study design was employed. Data were collected through in-depth observations of website structure, interface, and semi-structured interviews on 34 respondents who had previously used one or both platforms. Respondents were selected using purposive sampling based on relevant user experience criteria. Thematic analysis was conducted to identify patterns in user interaction and SEO practices implemented by each platform. The findings reveal that each website demonstrates distinct strengths: one excels in consistent link structure and systematic keyword utilization, while the other offers a cleaner interface and more intuitive navigation. This study contributes a user-centered and content-effectiveness-based evaluation framework, which may serve as a reference for online business training website developers in designing platforms that are not only digitally accessible but also responsive to the evolving needs of young users in a sustainable manner.

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