JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
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).
Articles
11 Documents
Search results for
, issue
"Vol 5, No 1 (2022)"
:
11 Documents
clear
<![CDATA[PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Via Nur Kharomah]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3619
<![CDATA[This study aims to find out how the variables of Firm Size, Leverage, and Profitability affect Earning Management in Mining Industry companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample data used were 17 mining industry companies. The method of data analysis was carried out by the method of multiple linear regression analysis with the help of the SPSS version 22.0 application. The results of this study indicate that firm size has a significant negative effect on earnings management, leverage has an insignificant negative effect on earnings management, and profitability has a significant positive effect on earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PELAKU UMKM TERHADAP LAPORAN KEUANGAN ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Ade Shofa Novrina]]>;
<![CDATA[Siska Dewi]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3614
<![CDATA[The purpose of this study was to analyze the effect of business duration, business scale, business turnover, and utilization of accounting information on financial statements. The sample used in this study was 100 respondents of UMKM actors in Pekalongan Regency who were taken using the simple random sampling method. This research approach uses a quantitative approach with descriptive analysis with data collection techniques in the form of questionnaire questions. The data used in this study are primary data and secondary data. Primary data is in the form of answers from respondents by means of questionnaires, while secondary data is obtained from information on UMKM data in Pekalongan Regency. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that the length of business, business scale, and utilization of accounting information have a significant effect on financial statements. Meanwhile, business turnover has no significant effect on the financial statements.]]>
<![CDATA[ANALISIS KESUKSESAN SIAP BOS (SISTEM INFORMASI APLIKASI PENGELOLAAN BANTUAN OPERASIONAL SEKOLAH) DI KABUPATEN BLORA ]]>
<![CDATA[Annisa Fatmawati]]>;
<![CDATA[Budhi Adhiani Christina]]>;
<![CDATA[Eka Murtiasri]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3620
<![CDATA[The SIAP BOS (Sistem Informasi Aplikasi Pengelolaan Bantuan Operasional Sekolah) application is an online-based application containing budgeting, administration, accountability, and reporting of BOS funds developed by the Blora District Education Office with a third party (PT. Solusi Teknologi Informasi/ Solusiti). This study aims to determine the success of the SIAP BOS application using the DeLone and McLean information system success model. The variables used are system quality, information quality, service quality, user satisfaction, and net benefits. The population of this study is the SIAP BOS application users including principals, BOS treasurers, BOS operators of State Junior High School (SMP in Blora Regency and the BOS Team of the Blora Regency Education Office with a sample of 120 people. Collecting data through the distribution of online questionnaires with a google form. Data of 120 respondents were collected then analyzed by Partial Least Square (PLS) using the SmartPLS 3.3.3 application. Based on the results of the study, it shows that system quality, information quality, and service quality have a positive effect on user satisfaction, and user satisfaction has a positive effect on net benefits.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO 105 TERHADAP PEMBIAYAAN MUDHARABAH PADA KSPPS BMT ISTIQLAL KOTA PEKALONGAN ]]>
<![CDATA[M. Iqbal Notoatmojo]]>;
<![CDATA[Rizka Ariyanti]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3615
<![CDATA[This study aims to determine the application of accounting treatment for mudharabah financing carried out by KSPPS BMT Istiqlal Pekalongan City based on PSAK No. 105 which includes recognition, measurement, presentation and disclosure. This study uses qualitative data, and the data sources used are primary data and secondary data. The method used is descriptive qualitative method and data collection techniques by means of field studies (observations and interviews) and documentation. Based on the results of the analysis, it can be concluded that the accounting treatment of mudharabah financing at KSPPS BMT Istiqlal Pekalongan City which includes (1) accounting recognition of mudharabah financing which consists of profit recognition and expense recognition has implemented PSAK no. 105. However, for the recognition of investments, the recognition of losses in the form of non-cash assets and the recognition of receivables have not applied to PSAK No. 105. (2) Accounting measurement of mudharabah financing has not fully implemented PSAK No. 105. The measurement of investment in the form of non-cash assets has not applied to PSAK No. 105. (3) The presentation of accounting for mudharabah financing has implemented PSAK No. 105. (4) Accounting disclosures for mudharabah financing have implemented PSAK No. 105]]>
<![CDATA[ETIKA KERJA KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI BANK SYARIAH DI KOTA SEMARANG ]]>
<![CDATA[Nikmatuniayah Nikmatuniayah]]>;
<![CDATA[Resi Yudhaningsih]]>;
<![CDATA[Hartono Hartono]]>;
<![CDATA[Lilis Mardiana A.]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3621
<![CDATA[This study aims to form a model of work ethics for employees in the accounting department in organizational change at Islamic banks. Specifically, this study aims to investigate the implementation of the work ethic of employees in the accounting department in organizational change in the Islamic banking environment in the city of Semarang. In the second year, the research was continued to design a decision making model for the internal accountant of Islamic banks. The work ethic is measured by using parameters: cognitive ability, affective component, and behavioral component. The hypothesis is formulated as follows: (1) H1: Work ethic has a significant effect on the Cognitive dimension of the attitude of accounting employees in organizational change. (2) H2: Work ethic has a significant effect on the Affective dimension of the attitude of the accounting department employees in organizational change. (3) H3: Work ethic has a significant effect on the behavioral tendency dimension of accounting employees in organizational change. The sample of this research is the employees of the accounting or finance department of Islamic banks in the city of Semarang. Data was collected by means of a questionnaire sent to Islamic banks in the city of Semarang. The data was processed using SEM and PLS. The results of research on work ethics, in this case Islam, affect the cognitive, affective, and behavioral tendencies of employees in the accounting department in changing the organization of Islamic banks.]]>
<![CDATA[THE INFLUENCES OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL WITH PARTICIPATION AS MODERATION VARIABLE ON FRAUD PREVENTION IN VILLAGE FUNDS MANAGEMENT ]]>
<![CDATA[Annisa Febriarty]]>;
<![CDATA[M.Th. Heni Widyarti]]>;
<![CDATA[I Nyoman Romangsi]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3616
<![CDATA[This study aimed to analyze the influences of accountability, transparency, and internal control with participation as moderation variables on fraud prevention in village funds management. Primary and secondary data were collected by questionnaire and interview. The objects are five villages of Pabelan District, Semarang Regency namely, Bendungan, Karanggondang, Kadirejo, Terban, and Semowo. Sampling method used purposive sampling. The number of samples is 102 respondents of Village Officials, Badan Permusyawaratan Desa (BPD), and the Farmers Group (Kelompok Tani & Kelompok Wanita Tani). This study used IBM SPSS version 22 software program. The results of the hypothesis analysis are accountability and internal control partially influences fraud prevention while transparency partially does not influence fraud prevention. Accountability, transparency, and internal control simultaneously influence fraud prevention and participation moderates the influences of accountability, transparency, and internal control simultaneously on fraud prevention in village funds management.]]>
<![CDATA[AKUNTANSI SOSIAL: DALAM PERSPEKTIF BELIS PERNIKAHAN MASYARAKAT MANGGARAI BARAT ]]>
<![CDATA[Wizaldy Fabiano Hilnicputro]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3622
<![CDATA[Problems related to accounting in an increasingly modern era today are of course also very many in relation to the series of management of these inputs, processes and outputs. When viewed more specifically in terms of accounting itself, it is actually not only about business matters. One of the problems that are rarely known together is the accounting treatment in terms of culture or customs. The buying process of the West Manggarai community basically does not have a clear and written standard of price rules and regulations, but the rules and price fixing are implied which have been going on for generations and are habitual. The main data collection technique in phenomenological studies is in-depth interviews with research subjects. The determination of belis prices in West Manggarai district is obtained through several stages such as the domain analysis stage, taxonomic analysis and component analysis that will be used to analyze the questions posed. This research proves that the price itself does not only have a final goal in the form of material or other things related to theories in accounting, especially the most important element in forming the price, but there are still many other important elements in determining it, one of which is culture. Price has a different meaning when viewed from various perspectives of the West Manggarai community, including the price as an appreciation, the price as a male and female family bond, and the price as a form of gratitude]]>
<![CDATA[PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO, FINANCING TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA) BANK SYARIAH (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di OJK Periode 2016-2020) ]]>
<![CDATA[Sayyidati Mutmainnah]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3617
<![CDATA[This study has a purpose, namely to find out and analyze the effect of CAR, BOPO, FDR, and NPF on ROA at Islamic Commercial Banks registered with the Financial Services Authority for the 2016-2020 period. The population used in this study were 14 Islamic Commercial Banks and 8 samples were taken using purposive sampling method. The results of the tests that have been carried out are that CAR, BOPO, FDR, and NPF simultaneously have a significant effect on ROA. Meanwhile, for the partial test results, NPF and BOPO have a negative effect on ROA and CAR and FDR have no effect on ROA.]]>
<![CDATA[CALCULATION OF INCOME TAX (PPH) ARTICLE 21 PERMANENT EMPLOYEES (Case Study at the Semarang District Attorney's Office in 2020) ]]>
<![CDATA[Afifah Nurul Khikmah]]>;
<![CDATA[Sumanto Sumanto]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3612
<![CDATA[Income Tax is a mandatory contribution imposed on a Tax Subject on income received or earned in one tax year. The problem that arises is that there is still an error in calculating the income tax at the Semarang District Attorney's Office. The purpose of this study was to determine the calculation, payment, and reporting of Income Tax (PPh) Article 21 for permanent employees at the Semarang District Attorney's Office in 2020 and to determine the suitability of calculating, paying, and reporting Income Tax (PPh) Article 21 for permanent employees at the Prosecutor's Office. State of Semarang Regency in 2020 based on Law Number 36 of 2008 and Regulation of the Director General of Taxes Number PER-16/PJ/2016. The data used are primary and secondary data. Methods of data collection using observation, interviews and literature study. The writing method uses descriptive and exposition methods. The results of this study indicate that the Semarang District Attorney's Office has calculated, paid and reported Income Tax (PPh) Article 21 for permanent employees in 2020 through a third party (KPPN). In tax calculations, there are still errors including in determining status, office fees, pension contributions and PTKP which affect the determination of Article 21 Income Tax (PPh) which is deducted, resulting in an underpayment difference of Rp.1,864,150.00]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Imam Hidayat]]>;
<![CDATA[Mayla Tasliyah]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3618
<![CDATA[This study aims to examine the factors that influence company value. There are several factors used, including company size, profitability, leverage. The purpose of this study is to empirically examine whether company size, profitability, leverage, influence the value of the company in consumer goods industry companies listed on the Indonesia Stock Exchange. In this study experienced a fluctuating phenomenon in the consumer goods industry sector companies listed on the Stock Exchange in 2014-2017. The population used as the object of observation is 23 consumer goods industry companies listed on the Indonesia Stock Exchange in the period 2014- 2017. Determination of research samples using purposive sampling method and obtain a sample of 43 consumer goods industry companies based on certain criteria. The results showed that the size of the company did not affect the company's value, leverage and profitability had a significant effect on the value of the company. In this study there were still many limitations and disadvantages, namely, the influence of the independent variable was only able to explain 79.6% so it needed additional other independent variables.]]>
