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Jurnal Aktual Akuntansi Keuangan Bisnis Terapan Politeknik Negeri Semarang Jl. Prof. H. Soedarto, S.H, Tembalang, Semarang, 50275 Jawa Tengah Indoensia
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JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Published by Politeknik Negeri Semarang
ISSN : 26226529     EISSN : 26551306     DOI : https://doi.org/10.32497/AKUNBISNIS
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang berkaitan dengan akuntansi, keuangan, dan bisnis berbasis terapan atau hilirisasi penelitian ke masyarakat. Jurnal AKUNBISNIS terbit secara berkala dua kali setahun (Mei dan November).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 1 (2018)" : 7 Documents clear
Penyusunan Laporan Keuangan Pada Sumurboto Stationery Semarang Tahun 2016 Berdasarkan Sak Etap Lasa Laksita; Adilistiono Adilistiono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1227

Abstract

Financial statement preparation is very important because it can describe the finance of an entity and as a basis for decision making. The purpose of this Final Project is to prepare the company's financial statements consisting of Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statement based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP), with the result that assist Sumurboto Stationery in preparing financial statements. Interview and documentation are used in data collection method. On the other hand, this Final Project used description and exposition method for the writing method. The result of this Final Project is to gain the knowledge in how have Sumurboto Stationery done their financial statement preparation in 2016 based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) that consisting of Income Statement, Statement of Changes in Equity, Balance Sheet and Cash Flow Statement. Hopefully, Sumurboto Stationery can be able to prepare their financial statement for the next period in accordance with Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP)
Pengukuran Kepuasan Pelanggan Terhadap Layanan Bidang Akademik Politeknik Negeri Semarang Budhi Adhiani C.
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1222

Abstract

The purpose of this study was to measure customer satisfaction levels of academic services Semarang State Polytechnic (POLINES) in 2016, for any study program as well as overall POLINES, then compared it with the level of satisfaction in 2012, 2013, 2014 and 2015. Types of academic services measured including services : re-registration ; licensing ; access of exam result; guidance from academic guardian; compensation; scheduling lectures; implementation of semester exam; implementation of field study course and field work service implementation. Academic service determination of the satisfaction attributes level was conducted by testing validity and reliability with Spearmen correlation coefficient and Cronbach's Alpha . Measuring the level of satisfaction of academic services had done by calculating the average level of satisfaction measured directly. Respondents were 440 students from 22programs of study at the Polytechnic of Semarang using purposive sampling. The results of this study are : 1) The level of academic services satisfaction at Semarang State Polytechnic as overall was satisfactory . There were 5 types of academic services available at the satisfactory level, the guidance from academic guardian services, the scheduling lecture services, the implementation of semester exam services, the implementation of field study course, and field work service implementation ; 2) Study Program of Civil Construction Technique at the highest level of satisfaction academic services ( 3,80 ), while the Accounting Managerial Study Program at the lowest level of satisfaction (2,98) ; 3) The implementation of field study course services type at the highest level of satisfaction ( 3.71 ) , while the type of exam result access services at the lowest level of satisfaction ( 3.10 ); 4) There were 11 study program which the level of customer satisfaction on academics field services were increasing compared to 2015, namely study program of Informatics and Computer, Telecommunications D4, Civil Engineering, Energy Conservation, Syariah Banking, International Business Management, Bridges and Roads Planning, Building Maintenance and Repairment, Production and Maintenance Engineering, Business Administration D4. At the same time, the academics field services compared to 2015 were Civil Contruction Technique Study Program. 5) The level of customer satisfaction on academic field services in 2016 in every type of services were increasing compared to 2015. There were 4 types of services, licensing services, access of exam result services, ; guidance from academic guardian services, implementation of semester exams, The implementation of field study course services; 6) The level of customer satisfaction on academic field services in 2016 in every type of services, there were 2 types services which were the same compared to 2015, re – registration services and scheduling lectures services.Suggestions for improving the quality of academic services Semarang State Polytechnic is as follows : Improving the quality of service priority in access of exam result service
Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016 Abiyusa Alizar; Christina Retno Gayatrie
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1233

Abstract

Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.
Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum Kabupaten Kudus Tentyadesty Enggar Panggalih; Didiek Susilo Tamtomo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1228

Abstract

The goals of final report are to calculate and recognize fixed assets, record fixed assets and present, disclose the fixed assets of Kudus Disctrict water company. The method of writing used in this final report is description method and exposition methode. The description method is used to describe the general description of Kudus Disctrict water company and the exposition is used to explain the treatment of fixed assets at Kudus Disctrict watercompany. The result of this Final report is Fixed assets are recognized when the asset is ready for use at acquisition cost. Calculation of the acquisition price of fixed assets until December 31, 2016 amounting to Rp 126,734,497,850, the accumulated fixed assets up to December 31, 2016 amounting to Rp 49,116,678,669, and depreciation expense up to December 31, 2016, the recording of fixed assets In journal, ledger and subsidiaries ledger, and the presentation and disclosure of property and equipment to the Financial Statements
Persepsi Kualitas Mahasiswa Program Studi DIII Akuntansi Polines Selama Praktek Kerja Lapangan (PKL) di Industri Moh.Hasanudin Marliyati; Sri Murtini; Resi Yudhaningsih; Retno Retno
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1235

Abstract

This research aimed at exploring the quality of accounting diploma students during their internship program in industries. The term of student’s quality described in this research isexplained using 5 main components as follows: (1) communication skills (2) teamwork (3) independence (4) creativity (5) accounting and information technology (IT)-related skills. The research’s sample is industries where students of Diploma in Accounting of State Polytechnic of Semarang (SPS) took their intership and the students themselves whom have completed their internship program for three months in various institutions such as private enterprises, state owned enterprises, local government offices spread out around Central Java. The data on this research is time series data taken from 2015 to 2016 and was collected using questionnaires from the corresponding industries about the students competencies both hard skills and soft skills. Data was scored using Likert scale, ranges from Poor (1) to Excellent (5) and analyzed using statistic descriptive. The result showed that average students’ quality during their internship was good. Among the 5 skills observed, the corresponding industries ranked teamwork skills as the highest, followed by independence, creativity, communication skills and the accounting and IT -related skills. It is expected that the result can be used for future development of Accounting Program Study of SPS.
Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang Novan Yudi Cahyadi; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1225

Abstract

This final project discusses how profit planning at CV Waringin Putih Semarang by applying the cost volume profit analysis. The purpose of this final project is to calculate the contribusion margin, break even point, profit planning in 2017, margin of safety, degree of operating leverage, and shut down point, and also to examine the asumpsions that affect profit at CV Waringin Putih Semarang with sensitivity analysis.The method of collecting data used in this final project is interviews, and documentation. The data used are secondary data obtained from CV Waringin Putih Semarang includes sales data, cost data, and general overview of the company. The writing of this final project used description method and exposition method. Description method used to describe the general overview of the company, while exposition method used to calculate the approaches that will be used to describe the cost volume profit analysis.Based on the cost volume profit analysis has been done, obtained the weighted average contribution margin of Rp20.638,73 per m2. Sales to break even point as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or as much as 66.026 m2. Margin of safety is 63,62% and degree of operating leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.
Perhitungan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses Pada Pabrik Roti Morisa Tahun 2016 Lilis Erma Andriyani; Petrus Maharani; Lilis Mardiana A.
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1231

Abstract

The final project aims to compare the result of calculation of the cost of production companies with the result of calculated cost of production with cost method process for production “Pabrik Roti Morisa” period on December 2016. This final project using interview and literature in data collecting method. While the method of collecting the data is used in final project is interview with owner of “Pabrik Roti Morisa” company, documentation, and literature review. Writing method in my final project using description and exposition method. The result of final project show that calculated cost of production using cost method process for production of “Pabrik Roti Morisa” is Rp 6.441,24 for production of Roti Tawar Casino and Rp 6.710,41 for production of Roti Manis Pisang Coklat . While the cost of production according to the company is Rp 6.125,00 for production of Roti Tawar Casino and for production of Roti Manis Pisang Coklat is Rp 7.000,00. This show that the calculated cost production with cost method process for production of Roti Tawar Casino more high Rp 316,24 than calculating company, and for production Roti Manis Pisang Coklat more low Rp 289,59 than calculating company

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