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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 11 Documents
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Search results for , issue "Vol 6, No 2 (2023)" : 11 Documents clear
ANALISA KINERJA KEUANGAN PERUSAHAAN BIDANG OTOMOTIF YANG TERDAFTAR DI BEI ( PT. Astra Internasional Tbk) Pangestu, Fattah Jati; Watini, Katarina
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5186

Abstract

Financial performance is one of important aspect to determine company health. This research is to determine how good is financial performance of PT. Astra International Tbk one of the giant in automotive industry. Financial performance is measured by quantity method by profitability, liquidity and solvability ratio from 2017 to 2022. Result of this research is showed that financial performance of PT Astra International Tbk is on good condition. Based on profitability, liquidity and solvability ratio for 5 years PT. Astra International Tbk need to improve to increasing their sale, but afterall PT. Astra International Tbk had a good job.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM DI KELURAHAN PADASUKA Fitriani, Putri Aulia
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5192

Abstract

The Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) are accounting standards prepared to meet the reporting needs of micro, small and medium entities. This research was conducted to produce a simple financial report format based on SAK EMKM for UMKM and to find out what factors are the obstacles that UMKM have not implemented SAK EMKM. The object of this research is UMKM around the Padasuka village. This study uses a descriptive approach and data collection techniques used are interviews and literature study. From the results of the research 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 to be less influential on 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 Utami, Ratih Apri; Anarofida, Anarofida; Pratiwi, Meihilda Dona; Purborini, Ajeng Gendis; Putri, Dhea Karunia; Annisa, Rofiu Sisil
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5187

Abstract

In the era of the Covid-19 pandemic, an immune booster is really needed which can make a person's immune system more immune to the corona virus. Therefore, the product "SULANTAM ABS" is present as a body endurance supplement. "SULANTAM ABS" (Safe, Efficacious, Healthy Black Onion Capsules) is an innovation from black onions which is made in capsule form and aims to make it easier for consumers to consume it so that it is more effective, efficient and hygienic. The objectives of this program include: 1) Fulfilling consumer needs as an immune system supplement, 2) Increasing public knowledge about the benefits of black garlic, and 3) Creating innovation from black garlic supplement products in capsule form. The method for making the product "SULANTAM ABS" includes the stages of fermentation, drying, flouring and packaging. Sales of this product were carried out from August to September 2021, 20 units of the product were sold with a turnover of IDR 1,100,000, profit IDR 201,000. and BEP Rp. 96,766. This sales method is mainly carried out online through e-commerce and offline through consignment. Based on these results, this business is very profitable and beneficial to society.
PENGARUH JUMLAH UANG BEREDAR DAN SUKU BUNGA TERHADAP INFLASI DI INDONESIA TAHUN 2017 - 2019 Yasmine, Nur Indriana
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5193

Abstract

One of the economic indicators used to see or measure the stability of a country's economy is inflation. Inflation is one of the important economic indicators, the rate of change is always sought to be low and stable. Inflation can be measured in various ways, one of which is the IHK (Indeks Harga Konsumen). The level of inflation in a country can be influenced by several factors such as the money supply, interest rates, exchange rates, exports, imports, gross domestic product, and government spending. Bank Indonesia as the monetary authority has an important role in controlling inflation, one of which is monetary policy. This monetary policy is related to the money supply and interest rates which can control existing inflation. In everyday life these two indicators can be monitored directly by the community..
PENGARUH STRUKTUR AKTIVA, PERTUMBUHAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN INDEKS LQ45 Wardani, Dinda Pramudyawasa
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5188

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.
PENGARUH PENGELUARAN KONSUMSI RUMAH TANGGA TERHADAP PRODUK DOMESTIK BRUTO INDONESIA TAHUN 2017-2018 Wijayanti, Rahayu
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5194

Abstract

Gross Domestic Product  (GDP) is one of the economics growth benchmarks in a country. Gross Domestic Product (GDP) affected by several components. One component that affects GDP regarding expenditure is the Household Consumption Expenditure Component. This study is descriptive based. The data in this study are secondary data that is published by Indonesian Central Bureau odf Statistics (BPS) in 2017 to 2018. The result of this study shows that : (1) Household Consumption Expenditure not significant effect on rate of Indonesian Gross Domestic Product growth in 2017-2018; (2) Household Consumption Expenditure significantly affected structure of Indonesia’s Gross Domestic Product growth in 2017-2018.
COVID-19 DAN IMPLIKASI BAGI USAHA KECIL MENENGAH (Studi Kasus Kelurahan Landungsari, Jawa Timur) Bulu, Oktaviana Azuba Loru; Suhendri, Hendrik; Indah, Sri
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5189

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.
ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022 Imron, Ali; Ariyanti, Rizka
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5195

Abstract

The purpose of the study was to determine and analyze the effect of Mudharabah (X1), Murabahah (X2), Musyarakah (X3) on the profitability of Islamic People's Financing Banks (BPRS) in Central Java.Samples were taken using purposive sampling method. The population in this study are all BPRS that have and are still registered with OJK in Central Java for the period 2020-2022. From a population of 26 BPRS obtained 11 BPRS as a sample with a sample with an observation period of three years (2020-2022). Data were analyzed using multiple linear regression. The results of this study indicate that the Mudharabah variable (X₁) has a quality effect on Profitability (Y) with a significance of 0.007 and a tcount value of 2.940> ttable 2.040. Mudarabah variable (X₂) affects the quality of Profitability (Y) with a significance value of 0.001 and a tcount value of 3.639> ttable 2.040. Musyarakah variable (X₃) has no effect on the quality of Profitability (Y) with a significance of 0.089 and a tcount value of 1.774 < t table 2.040. Mudharabah (X₁), Murabahah (X₂), Musyarakah (X₃) variables, have a significant effect together or overall on Profitability (Y) with a value of Fcount 6.217> Ftable 2.930 or a significance value of F 0.003ᵇ < α 0.05 at Islamic People's Financing Banks (BPRS) in Central Java for the 2020-2022 Period.
KINERJA EKONOMI, EFISIENSI, DAN EFEKTIVITAS DINAS SOSIAL KABUPATEN MALANG SEBELUM DAN SELAMA PANDEMI Rahmaprilia, Vanissa Dyah; Wafaretta, Vega
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5190

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.
CORPORATE SOCIAL RESPONSIBILITY, UKURAN, DAN KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Kawedar, Warsito; Shodiq, Mohammad Fahmi; Handayani, RR. Sri
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5185

Abstract

The development of technology and information in the era of globalization has increased public awareness of the role of companies in the environment. Many companies have provided welfare for people's lives. However, the company's activities in running its business will also not be separated from the negative impact on the company's environment. The purpose of this study was determined the effect of corporate social responsibility (CSR) and firm size on earnings management and financial performance and viewed the effectiveness of earnings management as a mediating variable. The population in this study were all manufacturing companies listed on the IDX in 2015-2019, which were 129 companies. Sampling used a purposive sampling and judgment sampling approach, namely the sample had reported complete financial statements for three consecutive periods. Measurement of CSR disclosure refers to the Global Reporting Initiative (GRI) instrument, company size is measured by total assets, financial performance is measured by ROA, and earnings management is measured using the Jones model. Hypothesis testing analysis technique use multiple linear regression analysis. The results of this study indicate that CSR disclosure has a negative and insignificant effect on earnings management and financial performance. However, firm size has a positive and significant effect on earnings management and financial performance. Another finding is that earnings management is able to mediate the effect of firm size on performance.

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