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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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INDONESIA
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 2 (2018)" : 7 Documents clear
Analisis Efektivitas Dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Semarang Giffiany Fibri Setiawan; Christiana Retno Gayatrie
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1226

Abstract

The final project is aimed to understand the influence of restaurant tax on local generated revenue (PAD) in Semarang Regency in 2012-2016. Locally generated revenue is one indicator to determined the local government’s autonomy level. Local tax in Semarang Regency increase from year to year. This research is conducted in Badan Keuangan Daerah Kabupaten Semarang. The method used in this final project is the analysis of effectiveness and contribution of restaurant tax in locally generated revenues as well as a simple regression analysis and simple correlation analysis to find out whether there is relationship between these variables is coincidental or indeed a truly relationship. The results of the analysis suggest that the level of effectiveness of the restaurant tax is very effective and the contribution to the restaurant tax revenue in 2012 is Rp1.717.123.699 ,in 2013 is Rp2.624.555.733 ,in 2014 is Rp3.142.559.312 in 2015 is Rp4.289.087.988 and in 2016 is Rp6.408.249.069 The relationship between restaurant tax and locally generated revenue is positive meaning that increasing the amount of restaurant tax revenue will result increased revenue.
Analisis Valuasi Saham Pt. Semen Indonesia (Persero) Tbk Dengan Metode Discounted Cash Flow (DCF) Dina Yeni Martia; Wiwik Setyawati; Yuli Hastuti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1232

Abstract

As an investors should be able to consider and conduct an assessment of shares that can provide optimal returns in making investment decisions. Assessment can be done by analyzing the fairness of stock price of the company. This study aims to determine the stock price of PT. Semen Indonesia of the period 2014-2016. The method used in this research is fundamental analysis using Discounted Cash Flow (DCF) approach. The result of this study shows that PT. Semen Indonesia’s stock is in an undervalued condition. Therefore, the right decision for the investor is to buy the stock for investment or not to sell the stock in the hope that in the future the stock price will rise.
Analisis Pengaruh Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Edi Wijayanto; Anggi Navulani Putri
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1223

Abstract

Dividend policy is the decision taken by a company. Whether the dividends earned will be withheld or distributed in cash to investors. The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. In this research focus on Dividend Policy (Dividend Payout Ratio). This study aims to determine the factors that can affect the dividend policy on the company. LQ-45 index in Indonesia Stock Exchange period 2011-2015. The sample used in this research are 8 companies by using purposive sampling technique. Data analysis technique used is panel data regression analysis operated by software eview8. Adjusted R2 value is 0,3736, it means that change of independent variable that is liquidity ratio (CR), leverage ratio (DER), profitability ratio (ROA) and managerial ownership can give contribution equal to 37,36% to change of dependent variable that is dividend policy (DPR) While the rest is explained by other variables. F test results show that the liquidity ratio (CR), leverage ratio (DER), profitability ratio (ROA) and managerial ownership simultaneously significantly influence dividend policy. While the result of t test show that leverage ratio variable (DER) and profitability ratio (ROA) partially have significant effect to dividend policy, variable of liquidity ratio (CR) and managerial ownership have no significant effect to dividend policy.
Perhitungan Alokasi Dana Bagi Hasil Pajak Rokok Pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah Triwulan Iv Tahun 2016 Akhsanur Rifai; Resi Yudhaningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1234

Abstract

The reseach aims to know determine the procedure for calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City of Central Java Province On Central Java Regional Income Management Board. Writing method used are the method of description and exposition. The calculation of the allocation of revenue sharing funds for tobacco tax quarter IV which is in use is the realization of 2016. The results of the calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City between of Central Java Province On Central Java Regional Income Management with regulation governer 67 in 2014 Show result different. Different because that the share of cigarette tax data the number of population used is the data of population in 2014, when it should be calculated with the data of the population in 2015.
Pengendalian Intern Terhadap Sistem Pemungutan Pajak Reklame Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah (Bppkad) Kabupaten Temanggung Arin Nuraeni; Siti Mutmainah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1229

Abstract

Good internal control is very important to achieve the main goals of a company, therefore the purpose of this Final Project is to know the application of internal control structure of advertisement tax collection system at Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Temanggung and to identify the conformity with the components control according to PP Nomor 60 Tahun 2008 about The Government Internal Control System. The data used are qualitative data, primary data, and secondary data. Data collection using questionnaire method, interview, observation, and literature study. The writing methods of this final project are description and exposition. The result of this Final Project shows that the application of internal control of advertisement tax collection system at BPPKAD Temanggung Regency has been run effectively and has been run in accordance with the design of components of Government Internal Control System (SPIP). In the component of control activities that is the separation of duties, there are still dual positions. To reduce the misuse of authority, BPPKAD Kabupaten Temanggung should add additional employees.
Pehitungan Harga Pokok Produksi Pada Pt Lentera Abadi Surakarta Arifa Nur Azizah; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1224

Abstract

This Final Project aims to calculate the cost of production by the cost of order method on the end table product order and carved table and compare the results of PT Lentera Abadi Surakarta with the results of the study. The data used are primary data and secondary data including data about production cost determination conducted by PT Lentera Abadi Surakarta, and also company overview. Data collection methods use in this Final Project is interview, observation and documentation. Based on calculations and analysis that have been done, there is a difference in cost of production of the company by the job order costing method on the order end table amounting to Rp 27.512 and carved table orders of Rp 85.988. This difference occurs because in calculating the cost of production the company incorporates marketing costs, administrative and general costs into the components of factory overhead costs and not include PBB cost.
Kajian Capaian Program Mahasiswa Wirausaha Hartono Hartono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1230

Abstract

Student Entrepreneur Program ( PMW Program ) conducted since 2009 need to be evaluated it’s achievement so that the improvement can be arranged. The aspect evaluation is stressed on changed of attiude, paradigm, and committment of student in entrepreneur profession. The population of this research is student participated PMW program from all of politechnic , university, and high school arroud Indonesia. Respondent was elected by purposive random sampling i.e that assumed the best because of being delegation of their politechnic in KMI expo on 2016 that held by Brawijaya Unversity Malang.The data was collected by questionaire that designed for explore and identify the tendency student being serious and commit on entrepreneur profession. Data processing result that 99% respondent believe in prospective entrepreneur profession so that better to start business since study in campus ( 81% ) althought they faced dilemma of academic obligation ( 64% ). They still believed that the main factor of entrepreneur is money as capital ( 76% ) , however this statement was supported by the fact that 92% respondent confession that their participation on PMW program because of start up fund. The committment on entrepreneur become nonsense because majority of partipant would seek a job when finished their study and would start business if do not getting job yet.

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