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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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Analisis Perhitungan Full Costing Pisang Crispy “Loka” Surabaya Wahyu Surya Kartika Dewi; Desipradani, Gita
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.v10i1.89

Abstract

The full costing approach is used in this study to examine the production costs of Crispy Banana "LOKA" Surabaya. A quantitative methodology based on documents and interviews is used in this study. The results of the study show that the full costing method provides a more detailed picture by allocating all production costs (fixed and variable), and also separating additional costs for each flavor variant, thus finding different cost per box for each variant such as chocolate variant of Rp14,726, cheese variant of Rp16,909, tiramisu variant of Rp14,859, milo variant of Rp15,959, green tea variant of Rp14,859, palm sugar variant of Rp14,859 and mix variant of Rp14,884.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Pajak Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Pramanaswari, AA Sagung Istri; Desak Ayu Sriary Bhegawati; I Kadek Bagiana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.86

Abstract

The point of this study is to find out how liquidity, revenue, debt, and the size of the company affect tax management.  Liquidity, revenue, debt, and company size are some of the independent factors. Tax management is the dependent variable.  This study examined manufacturing companies listed on the Indonesia Stock Exchange that are part of the Consumer Goods Industry Sector and the Pharmaceutical Subsector. Companies that make medicine market goods are important to modern problems in tax management.  Purposive sampling was used by the researcher to choose the group that was used to analyze the study.  For this type of study, numerical data is used, specifically the financial records of industrial companies traded on the Indonesia Stock Exchange from 2019 to 2023. The researchers got the data they used from the Indonesia Stock Exchange (IDX) through www.idx.co.id, which is the main website of the Indonesia Stock Exchange.  A linear regression test was used to look at the data and to test the theory of this study.  There is a traditional assumption test that is done before the regression is used.  The study's findings show that cash and leverage have good impact for income tax management.  Meanwhile, making money and the size of the business harm tax management.  
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit Da Costa, Andreas Neill; Azmiyanti, Rizdina
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.91

Abstract

This research investigates the influence of audit fees, the length of the auditor-client engagement (audit tenure), and auditor rotation on the quality of audits in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Audit quality in this study is evaluated based on the participation of Public Accounting Firms (PAFs) associated with the Big Four. A quantitative research method is applied, utilizing logistic regression for data analysis. Samples were determined through purposive sampling, yielding 14 companies and a total of 42 observations over a span of three years. The results indicate that audit fees significantly affect audit quality, whereas audit tenure and auditor rotation do not demonstrate a statistically significant effect. These outcomes imply that higher audit fees contribute to sustaining auditor independence and professional conduct, while the length of service and changes in auditors have not shown a notable impact on audit quality. Future studies are encouraged to explore additional factors, including company size, leverage ratios, internal control systems, and auditor competence, to achieve more holistic insights.
Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada Perusahaan Telekomunikasi yang Terdaftar di ISSI Periode 2020 – 2023 Belva Syafiatul Fitra
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.93

Abstract

The increasingly rapid development of the Indonesian business world has driven companies to increase their competitiveness. Companies strive to continuously innovate their businesses to improve their performance and survive amidst intense competition. The fundamental purpose of establishing a company is to maximize profits, one of which is by maximizing its performance. This study aims to uncover the impact of financial performance on profit growth in telecommunications companies registered with the Indonesian Stock Exchange (ISSI) between 2020 and 2023. The data used in this study are secondary. The sample size was eight companies, using purposive sampling. The method used was quantitative. The data analysis techniques used were descriptive statistics, panel data regression analysis, classical assumption testing, and hypothesis testing, assisted by eViews-12. The results of the study revealed that partially, the current ratio had a negative but insignificant effect on profit growth, the debt-to-equity ratio had a negative but significant effect on profit growth, and the net profit margin had a negative but insignificant effect on profit growth. Simultaneous testing revealed that the current ratio, debt-to-equity ratio, and net profit margin had a significant effect on profit growth.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, dan Leverage terhadap Financial Distress pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2018-2023 Mulyaningsih, Herni
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.94

Abstract

This study aims to identify and analyze the effect of firm size, sales growth, and leverage on financial distress in companies listed on the Jakarta Islamic Index for the 2018–2023 period. The research sample was obtained using a purposive sampling method, determined based on specific criteria and considerations. The sample consisted of 6 companies listed on the Jakarta Islamic Index during the 2018–2023 period. The method used was multiple linear regression with secondary data and the assistance of the Eviews 12 application. The results of the partial test (t-test) analysis show that: (1) firm size has a negative and insignificant effect on financial distress, (2) sales growth has a negative and insignificant effect on financial distress, and (3) leverage has a negative and significant effect on financial distress. In addition, the results of the simultaneous test analysis show that (4) the three variables—firm size, sales growth, and leverage—simultaneously have a significant effect on financial distress.
Pendekatan Fraud Hexagon Model terhadap Indikasi Kecurangan Laporan Keuangan pada PT.Wijaya Karya (Persero) Tbk Tsamarah, Niki; Elyanti Rosmanidar
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.95

Abstract

PT Wijaya Karya (Persero) Tbk, which consistently shows low in financial performance, has led to allegations of fraudulent financial statements behind this research. The main objective and focus of the research is to analyze indications of fraudulent financial statements at PT Wijaya Karya (Persero) Tbk using the fraud hexagon model. The type of data used in this research is secondary data in the form of annual reports from 2016-2023 which come from the official website of PT Wijaya Karya (Persero) Tbk. The analysis technique in this research is qualitative with a descriptive approach. Based on the research findings, the Fraud Hexagon Model consists of 6 elements, where Stimulus (ROA) can detect indications of fraudulent financial statements. Meanwhile, capability (change of directors), collusion (concurrent positions), opportunity (BDOUT), Rationalization (change of auditors), and Ego (frequency of CEO photos in the annual report) cannot detect fraudulent financial statements at PT Wijaya Karya (Persero) Tbk.  
Pengaruh Penjualan, Beban Pokok Penjualan dan Biaya Operasional terhadap Laba Bersih: Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023 Apsari, Emiliana Putri; Mulyani, Sri; Mulyani, Ulva Rizky
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.96

Abstract

This research aims to analyze the effects of sales, cost of goods sold, and operating costs on net income in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This type of research is quantitative using secondary data in the form of annual reports. The study population was 125 companies. The sampling technique used is a purposive sampling method, resulting in a sample of 46 companies selected. The analysis technique used is descriptive statistical tests, model selection tests, panel data regression tests, and hypothesis tests. The results of this study's hypothesis testing show that sales has a positive effect on the net income, cost of goods sold has a negative effect on net income, while operating costs has a no effect on the net income.
Analisis Tantangan dan Peluang Integrasi Prinsip Blue Accounting dalam Sistem Perpajakan Daerah untuk Optimalisasi Pendapatan Asli Daerah (PAD) Kabupaten Kepulauan Aru Ester Melania Pasamba
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.97

Abstract

Aru Islands Regency has enormous marine resource potential, but its contribution to Local Own-Source Revenue (PAD) remains low due to a financial management system that does not optimally accommodate the economic value of marine ecosystems. This phenomenon is exacerbated by a lack of data transparency and the absence of accounting instruments which is capable of comprehensively measuring marine assets. Blue accounting has emerged as a potential solution to integrate the ecological and economic value of marine resources into the regional taxation system. However, its implementation faces various challenges, such as unsupportive regulations, limited human resource capacity, and resistance from business actors. This study aims to analyze the challenges and opportunities of integrating blue accounting into the taxation system to increase PAD in the Aru Islands Regency. The research method uses a qualitative approach with data collection techniques through in-depth interviews with stakeholders, field observations, and policy document studies. The results show that the application of blue accounting can open up significant opportunities, such as the potential for additional PAD from the fisheries sector and blue carbon taxes. However, the main challenges include fragmentation of marine resource data, lack of inter-agency coordination, and low public awareness of the benefits of sustainable economy. Strategic solutions are needed, including the formulation of special regional regulations, strengthening human resource capacity through training, and utilizing digital technology for marine resource monitoring.
Analisis Pencatatan Keuangan Guna Mendukung Implementasi ISAK No. 35 pada Masjid Jami’ Al-Jadid Kelurahan Simpang Rimbo, Kecamatan Alam Barajo, Kota Jambi M. Azharudin Nur Almaris; Mohammad Orinaldi; Muthmainnah Muthmainnah
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.98

Abstract

This study aims to determine how the application of ISAK No. 35 as a standard for financial reporting of non-profit organizations at the Al-Jadid Jami' Mosque. This study uses qualitative methods to present information, facts, and data from financial reporting applied by the Al-Jadid Jami' Mosque, with data collection methods namely observation, interviews, and documentation and ended with the reconstruction of the Al-Jadid Jami' Mosque financial report according to ISAK No. 35. From the results of this study it was found that: (1) Financial recording carried out at the Al-Jadid Jami' Mosque is still very simple and does not yet have financial accounting standards for non-profit entities, namely ISAK No. 35, the recording process is merely recording inflow and outflow, then announced by the mosque administrators to the community every Friday. (2) Obstacles faced by the Al-Jadid Jami' Mosque Administrators in presenting financial reports are the lack of understanding of the Administrators Regarding Accounting, the mosque administrators do not come from an accounting background. (3) In presenting financial reporting at the Al-Jadid Jami' Mosque according to ISAK no. 35, after the reconstruction, the results were obtained in the form of a comprehensive income report, financial position report, cash flow report, net asset change report, and notes to the financial report.
Evaluasi Dampak Keberadaan Juru Parkir Liar terhadap Perilaku Konsumen Generasi Z di Depan Usaha Mikro di Kecamatan Rappocini Muhammad Fadel Dinero; M. Ikhwan Maulana Haeruddin; M. Ilham Wardhana Haeruddin; Sitti Hasbiah; Ilma Wulansari Hasdiansa
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.100

Abstract

This research objective is to further evaluate how the presence of illegal parking attendants affects consumer behavior, particularly Generation Z, in deciding to visit and transact at MSMEs in Makassar City. This study aims to analyze Generation Z's perception of the presence of illegal parking attendants around micro-enterprises in Rappocini District, Makassar City, and its impact on consumer behavior. This research uses a qualitative approach with in-depth interviews of 15 Generation Z informants who are consumers of micro-enterprises in the area. The research findings indicate that the majority of informants feel uncomfortable with the presence of illegal parking attendants due to what they perceive as forced fees, a lack of vehicle security guaranties, and additional burdensome costs. This condition affects the shopping experience and makes some consumers reluctant to return to certain business locations. However, some informants stated that the presence of illegal parking attendants did not significantly influence their decisions due to factors such as location proximity, habit, and relatively affordable rates.

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