cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nikmatuniayah
Contact Email
akunbisnispolines3@gmail.com
Phone
+626285848888949
Journal Mail Official
akunbisnispolines3@gmail.com
Editorial Address
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan Politeknik Negeri Semarang Jl. Prof. H. Soedarto, S.H, Tembalang, Semarang, 50275 Jawa Tengah Indoensia
Location
Kota semarang,
Jawa tengah
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 2, No 1 (2019): Mei 2019" : 7 Documents clear
AKUNTANSI PENDAPATAN RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH PADA BADAN PENGELOLA PENDAPATAN DAERAH PROVINSI JAWA TENGAH Lenny Nur Fajriyah; Adilistiono -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1526

Abstract

This research aims to determine the accounting process starting from transactions by supporting documents to present them into financial statements. As well as to determine the suitability of processing supporting documents used by the Central Java Province Revenue Management Agency and the accounting treatment of revenue from the use of regional wealth. The method used is the description and exposition method. The description method is used to explain the general description of the Central Java Province Regional Revenue Management Agency, the vision and mission, organizational structure, and duties and exposition method are used to explain the application of accrual basis on the recognition, measurement, presentation and disclosure of Regional Property Usage levies on Central Java Provincial Revenue Management Agency. The results of this final project writing are showing the supporting documents of the Central Java Province Regional Revenue Management Agency has been processed correctly, besides knowing the recognition, measurement and presentation of revenue revenues from the regional wealth management levies in Central Java Province
PEMANFAATAN METODE BIAYA VOLUME LABA SEBAGAI ALAT BANTU PERENCANAAN LABA PADA TAHU BAXO IBU PUDJI TAHUN 2017 Frizka Dhika Aprilianti; Hartono -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1521

Abstract

The purpose of this research are to calculate the profit planning of TahuBaxoIbuPudjiin 2017 and the influence of cost mutation to profit mutation. Analytics cost of profit volume is the equipment that useful for planning and creating a decision especially the relation between cost, volume and profit. Method that used to accumulate the data is interview method and literature review. Whereas the data that used is quantitative in the form selling price, cost data and selling in 2016 then the qualitative data is general description of the company. The writing method used is description method and exposition method. The final calculation used cost profit volume method is shown that planning of profit for 2017 is Rp 244.811.327 with sales of boiled Tahubaxo is 1.065.451 units and 451.637 units of fried Tahubaxo. Decreasing of sales income 6% will affected loss Rp 60.991.902 and increasing of sales price 6% will gain profit from Rp 244.811.166 to Rp 550.614.234. Mutation of variabel cost 5% will affected decreasing of profit fromRp 244.811.327 to Rp 55.679.045 (increase) or increasing become Rp 433.943.287 (decrease). In case of change simultaneously 6% sales price and 5% variable cost will affected profit decrease from Rp 244.811.166 to Rp 128.140.219 (decrease) or increasing become Rp 361.482.113 (increase). Then every change one rupiah of fixed costs will change profit Rp 5,24
PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG Syafira Rosyalia; Lardin Korawijayanti; Hartono -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1522

Abstract

Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.
RANCANG BANGUN SISTEM PEMBELIAN BAHAN BAKU PADA CV MEDIA KARYA Sri Rodziyah; Sarana -; Nikmatuniayah -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1523

Abstract

The purpose of this study is to create a design system for purchasing raw material information at CV Media Karya to facilitate the management of purchases. This study uses primary data and secondary data in the form of quantitative data and qualitative data. Data collection techniques used are observation, interviews and literature. This raw material purchasing system is made using Microsoft Visual Basic 6.0 while database storage uses Microsoft Access and Crystal Report 8.5 to generate reports. The development method used is SDLC (System Development Life Cycle). This raw material purchasing system application can overcome the problems found in CV Media's work on the raw material purchasing system and can provide a reminder of the stock in the use of raw materials. Input data in this application are supplier data, material type data, initial inventory balance, purchase and use of raw materials. This application generates purchase reports, supplier data reports, debt data reports, raw material reports and inventory mutation reports.
ANALISIS PENGARUH PENGETAHUAN INVESTASI, PELATIHAN PASAR MODAL, MODAL INVESTASI MINIMAL DAN PERSEPSI RISIKO TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL (STUDI PADA PT PHINTRACO SEKURITAS BRANCH OFFICE SEMARANG) Theresia Tyas Listyani; Muhammad Rois; Slamet Prihati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1524

Abstract

The purpose of research is to analyse the effects of investment knowledge, capital market training, minimum investment capital and risk perception on student investment interest in capital market (study at PT Phintraco Sekuritas Branch Office Semarang). The design of this study is a causally applied quantitative research. The data used are primary data and secondary data. Method of collecting data used questioner. The sampling technique used was purposive sampling, and the amount of the sample are 98 respondents. The test of the instruments was analysed by using validity test and realibility test. Data analysis method used is Multiple Linear Regression Analysis. The result of t test showed that investment knowledge and risk perception had no effect toward student investment interest. Capital market training and minimum investment capital had an effect toward student investment interest. Investment knowledge, capital market training, minimum investment capital and risk perception simultaneously effect the student investment interest.
PERLAKUAN AKUNTANSI ASET TETAP SESUAI DENGAN PSAK PADA PT INKO JAVA SEMARANG TAHUN 2016 Ririh Ayu Widyastuti; Christina Retno Gayatrie; Suko Suko Raharjo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1525

Abstract

Fixed Asset plays an important role in the sustainability of a business. The purpose of this research is to analyze the suitability of accounting treatment of Fixed Assets from recognition to presentation in the financial statements applied by PT Inko Java with PSAK. Data collection methods used were interview, observation and literature study. The results of the research show that PT Inko Java in recognition, measurement at the time of acquisition and termination of Fixed Assets is according to PSAK but cost measurement after the acquisition and depreciation of Fixed Assets has not been appropriate so that the presentation in the financial statements is less appropriate to the actual situation. This research is presented with description method to describe PT Inko Java's overview and exposition method to explain the accounting analysis of Fixed Assets
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA CV MITRA BISNIS ANDA Zidna Farihah Hayat; Sulistiyo -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1518

Abstract

The aim of this research to identify the elements of cost of production and calculate the cost of production of CV Mitra Bisnis Anda with the Cost of Job Order Method. Writing method used is descriptive and exposition method. Meanwhile, the exposition describes the classification of costs according to the method of job order and calculation of the cost of production for each product. The method of analysis used is comparative analysis, that is by comparing the calculation of cost of production by the job order method with the cost of production by the company. Based on the calculation and analysis that has been done, there is a difference in cost of production amounted to Rp. 33.137,53.-, for the springbedsandaran kotak is Rp. 22.864,13.-, while for the springbedsandaran konde isRp. 10.273,4.-. The difference arises because there are differences in the classification of production costs, the company does not include depreciation cost because the company has not shrunk its assets, nor does not include the cost of repairs and maintenance when calculating the factory overhead costs

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025 Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025 Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024 Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024 Vol 6, No 2 (2023) Vol 6, No 1 (2023) Vol 5, No 2 (2022) Vol 5, No 1 (2022) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021 Vol 4, No 2 (2021) Vol 3, No 2 (2020): VOL 3 No 2 November 2020 Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020 Vol 2, No 2 (2019): Vol 2 No 2, Nov 2019 Vol 2, No 1 (2019): Mei 2019 Vol 1, No 2 (2018) Vol 1, No 1 (2018) More Issue