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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 11 Documents
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Search results for , issue "Vol 4, No 2 (2021)" : 11 Documents clear
READINESS TO CHANGE OF HOME TAILORED ENTREPRENEURS IN TECHNOLOGY-BASED PERSPECTIVE Iwan Hermawan; Sartono Sartono; Gita Hindrawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3108

Abstract

Flexibility to face changes in line with digital development and business challenges in market turbulence, exchange rates, and pandemic must be held by an entrepreneur to survive today. Entrepreneurs should manage tangible assets such as information technology (IT) and intangible assets such as knowledge inherent in human capital. Both processes will build resilience and foundation toovercome changes as complex as any future business challenges. IT as a knowledge infrastructureneedsactivities support in processing, protecting, and distributing within organizational entities such as knowledge-sharing (KS). The existence of robustKS in the organization atmosphere encourages entities to be more cohesive in organizational learning, builds individual capability and creativity, and solves many work-life problems, which is related to the readiness of entrepreneurs to face change. The purpose of this research is to bridge inconclusive problem gaps between the effect of ITon readiness to change (RTC) by offering KS mediation. It is confirmatory research with a quantitative Structural Equation Modeling approach by taking 151 samples. The respondent ishome tailor entrepreneurs in the SMEs area. This study empirically proves that KS can be a partial mediator to leverage the role of IT on RTC.Flexibility to face changes in line with digital development and business challenges in market turbulence, exchange rates, and pandemic must be held by an entrepreneur to survive today. Entrepreneurs should manage tangible assets such as information technology (IT) and intangible assets such as knowledge inherent in human capital. Both processes will build resilience and foundation toovercome changes as complex as any future business challenges. IT as a knowledge infrastructureneedsactivities support in processing, protecting, and distributing within organizational entities such as knowledge-sharing (KS). The existence of robustKS in the organization atmosphere encourages entities to be more cohesive in organizational learning, builds individual capability and creativity, and solves many work-life problems, which is related to the readiness of entrepreneurs to face change. The purpose of this research is to bridge inconclusive problem gaps between the effect of ITon readiness to change (RTC) by offering KS mediation. It is confirmatory research with a quantitative Structural Equation Modeling approach by taking 151 samples. The respondent ishome tailor entrepreneurs in the SMEs area. This study empirically proves that KS can be a partial mediator to leverage the role of IT on RTC.
PENGARUH PROFITABILITAS, LIQUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019) Rizka Ariyanti; Muhammad Iqbal Notoatmojo; Okti Kusuma Dewi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3114

Abstract

This study aims to obtain information about the effect of Profitabilty, liquidity, Leverage and institutional ownership on tax avoidance. The factors tested in this study are Profitabilitas, Liquiditas, Leverage, institutional ownership as independent variables. While Tax Avaoidance as the dependent variable. This research is a research with a quantitative approach. The variables in this study consist of Profitability, Liquidity, Leverage and institutional ownership and Tax Avoidance. The population in this study were 11 companies in the food and beverage sector in 2015-2019. Data collection techniques by providing data collection techniques with the documentation method through the IDX official website were analyzed using multiple linear regression with SPSS software version 22. The results of hypothesis testing indicate that the independent variables simultaneously affect tax avoidance. Partially, Profitability has no effect on tax avoidance, Liquidity has a negative coefficient on tax avoidance. Leverage has no effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance.
PENYUSUNAN LAPORAN ARUS KAS PADA PRIMKOP KARTIKA S-11 BHALADIKA SEMARANG TAHUN 2020 Adibatul Isna; Didiek Susilo Tamtomo; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3109

Abstract

This study aims is to prepare the statement of cash flow and analyze thecash flow statement in 2020 at Primkop Kartika S-11 Bhaladika. Data collection was obtained by interview and documentation, while methods of writing used aredescription and exposition. Description method to describe comparative balancesheets as of December 31, 2020 and 2019, calculation of business results for the year ended December 31, 2020, and selected data transaction Primkop Kartika S-11 Bhaladika for 2020. Exposition method to clarify about changes in cash and cash equivalents, cash flows from operating activities, investing activities, and financing activities. The result of this study is the cash flow statement of Primkop Kartika S-11 Bhaladika in 2020 can be prepared and presented. The statement of cash flow shows positive cash flow in operating activities of Rp 629.577,163.00, and positive cash flow in investing activities of Rp 976,769,854.00, and positive cash flow in financing activities of Rp 285,951,078.00. Analysis of cash flow statement indicates idle cash at Primkop Kartika S-11 Bhaladika Semarang in 2020.
ANALISIS MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV ANGGREK JINGGA PEKALONGAN Kusuma Wijaya; Anni Safitri; Noviana Widya Ningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3115

Abstract

The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculation mechanism by analyzing the income statement, calculating income tax articles 21, 22, and 23 to then the result as a deduction from the results of taxable income. The results of this study indicate that CV Anggrek Jingga has not calculated and reported income tax article 25 which the calculation is carried out during the 2020 tax year by subtracting income tax credits such as income tax articles 21, 22, and 23. Reporting on CV Anggrek Jingga This is done through the online e-filling application system to the Directorate General of Taxes (DGT).
ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM DI KELURAHAN PADASUKA Putri Aulia Fitriani
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3110

Abstract

The Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) are accounting standards prepared to meet there porting needs of micro, small and medium entities. This research was conducted to produce a simple financial report format based on SAK EMKM forUMKM and to find out what factors are the obstacles that UMKM have not implemented SAK EMKM. The object of this researc his UMKM aroundthePadasuka village. This study uses a descriptive approach and data collection techniques used are interviews and literature study. From the results of there search conducted, it can be concluded that the financial statements of UMKM in Padasuka Village are still not able to apply SAK EMKM because the financial records are only simple records of cash expenditures and receipts. While the factors that become obstacles so that these MSMEs have not implemented SAK EMKM are the lack of knowledge of accounting, lack of understanding of SAK EMKM, and the existence of SAK EMKM which is felt tobe less influentialon a decision and lack of supervision from the government and related institutions.
PROSPEK USAHA INOVASI PRODUK KAPSUL BAWANG HITAM SEBAGAI SUMBER ANTIOKSIDAN PENANGKAL RADIKAL DALAM MENGHADAPI PANDEMI Ratih Apri Utami; Anarofida Anarofida; Meihilda Dona Pratiwi; Ajeng Gendis Purborini; Dhea Karunia Putri; Rofiu Sisil Annisa
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3116

Abstract

In the era of the Covid-19 pandemic, an immune booster is needed that can maintain a person's immune system to become more immune to the corona virus. Therefore the product "SULANTAM ABS" is present as an immune supplement. "SULANTAM ABS" (Safe, Efficacious, Healthy Black Garlic Capsules) is an innovation from black garlic which is made in capsule form and aims to make it easier for consumers to consume it to be more effective, efficient, and hygienic. The objectives of this program include: 1) Meeting consumer needs as an immune supplement, 2) Increasing public knowledge about the benefits of black garlic, and 3) Creating innovations from black garlic supplement products in capsule form. The method of making “SULANTAM ABS” product includes the stages of fermentation, drying, flouring, and packaging. Sales of this product have been carried out during August to September 2021, the product sold 20 units with a turnover of Rp. 1,100,000, a profit of Rp. 201,000. and BEP Rp. 96,766. This sales method is mainly done online through e-commerce and offline through consignment. Based on these results, that this business is very profitable and beneficial for the community.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI TERHADAP USAHA MIKRO KECIL MENENGAH (UMKM) Riska Amalia
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3111

Abstract

The development of the business world today is very fast side by side with the development of technology, in supporting the success of a business, the role of accounting is very much needed. This study aims to determine the effect of using accounting information on micro, small and medium enterprises. The object of this research is a small micro business engaged in socks in the city of Bandung. The data obtained in the study through observation, interviews, and documentation studies. The results obtained in the study are the conclusions drawn by the author that the use of information has a positive influence on the success of a business.
KINERJA EKONOMI, EFISIENS, DAN EFEKTIVITAS DINAS SOSIAL KABUPATEN MALANG SEBELUM DAN SELAMA PANDEMI Vanissa Dyah Rahmaprilia; Vega Wafaretta
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3197

Abstract

The Social Service of Malang Regency has not applied the concept of value for money in evaluating performance, which consists of economy, efficiency and effectiveness. Several previous studies have analyzed the performance of public sector organizations, but this study fills the gap by comparing performance before and during the pandemic in 2019-2020. The data collected is interview data and financial performance reports. Three programs assessed were office administration service, facilities and infrastructure improvement, and development of the performance and financial reporting system. The result is that the Social Service is included in the category of balanced economic and economic in 2019 and 2020, in which there are no activities whose costs exceed the budget. In addition, overall, the Social Service was more efficient in 2020 as indicated by the lower total realized costs than in 2019, despite the same number of activities. Working from home and decreasing employee mobilization due to pandemic restrictions contribute to efficiency. Regarding effectiveness, the 2020 pandemic conditions did not reduce the achievement of the performance targets. Suggestions for the Social Service are to maintain performance, start performing performance appraisals based on value of money, and be more efficient in using inputs to optimize output.
PENGARUH STRUKTUR AKTIVA, PERTUMBUHAN, DANPROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN INDEKSLQ45 Dinda Pramudyawasa Wardani
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3112

Abstract

The purpose of this study is to determine and analyze Asset Structure, Company Growth and Profitability simultaneously and partially affect the stock price of LQ45 Index companies listed on the Indonesia Stock Exchange in 2016-2018. The type of data used in this research is quantitative data. While the data source used is secondary data. The data used in this study were obtained from the annual financial report data of LQ45 Index companies listed on the Indonesia Stock Exchange for the 2016-2018 period. In this study, the data collection technique used by the researcher is the documentation method in the form of data stored on the official website www.idx.co.id. The analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that simultaneously asset structure, company growth, and profitability have a significant effect on the LQ45 Index company's stock price on the Indonesia Stock Exchange in 2016-2018. While partially the variable that affects the stock price of LQ45 index companies on the Indonesia Stock Exchange in 2016-2018 is profitability.
COVID-19 DAN IMPLIKASI BAGI USAHA KECIL MENENGAH (Studi Kasus Kelurahan Landungsari, Jawa Timur) Oktaviana Azuba Loru Bulu; Hendrik Suhendrik; Sri Indah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3220

Abstract

One of the business sector in Indonesia is Small and Medium Enterprises (UKM), which have an important role for economic growth, but for now, small, and medium enterprises are one of the businesses that have collapsed due to a decrease in income due to the Covid-19 pandemic. This study aims to determine whether there is a difference in income after and when Covid-19 occurs in, small and medium enterprises (UKM). The method used in this research is quantitative research methods and different tests. In this research, it was obtained by collecting questionnaires. The population in this study was not known how many, so the researcher used the Non Probability Sampling technique. The researcher used the accidental sampling method, the number of samples. Obtained as many as 31 UKM.Based on the results oh the different test, it obtained a significance value of 0,002<0,05 so that the Covid-19 variabel (X) had a positive effect on the income variabel (Y), which stated that the results of tcount were greater than, namely 3,439(X), 4,689(Y) > 1,468 means ho is rejected and is accepted. The decline in income in small and medium enterprises (UKM) in Landungsari Vilage and how to take emergency measuresto help Small and Medium Enterprises to survive the condition of the covid-19 pandemic.

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