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 146 Documents
 8   9   10   11   12 
PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19 Mohamad Hasanudin; Ardian Widiarto; Alvianita Gunawan Putri; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4573

Abstract

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivate
Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Rizka Ariyanti; M. Iqbal Notoatmojo; Rizka Muamaroh
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4581

Abstract

ABSTRACT : This study aims to determine the effect of Return On Assets, Debt To Equity Ratio, and Current ratio, Total Asset Turnover, Inventory Turnover Ratio on Price Book Value partially and simultaneously in pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population used in this study are pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample used in this study is a pharmaceutical sector manufacturing company that meets the criteria sought by researchers who are registered on the Indonesia Stock Exchange (IDX) for a 5 year period from 2017-2021. The method used to test this research is multiple linear regression analysis, partial test (t test) and simultaneous test (F test). Based on the partial test, it shows that Return on Assets, Debt To Equity Ratio, Current ratio, Total Asset Turnover, Inventory Ratio have an effect on Price Book Value.
PEMETAAN DAN MODEL KEBUTUHAN LITERASI KEUANGANG UMKM DI KECAMATAN TEMBALANG Jati Handayani; Aris Sunindyo; Teguh Budi Santosa; R. Gunawan Setianegara; Septian Yudha Kusuma
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4574

Abstract

UMKM are really need financial literacy in order to be able to manage and make wise business financial policy decisions. Central Java's financial literacy index ranges from conventional to sharia 47.58 percent, 11.78 percent. This study aims to find out how to map and model financial literacy in UMKM in Tembalang District. This research includes all UMKM in Tembalang District. By using non-probability purposive random sampling of customers. Respondents are UMKM actors who had KTPsin the Tembalang District. In this study, a sample of 97 UMKM respondents was taken in Tembalang District. Data analysis in this study was carried out descriptively using SPSS software. focuses on mapping financial information to the community and the need for financial literacy, especially UMKM in Tembalang District. The highest level of financial literacy is in Banking with a score of 44, and the lowest in Islamic finance is 10. The five financial literacy needs of the financial industry and banks for UMKM consist of Savings, KUR, UMi Financing, Profit Sharing Financing and Credit. Others Cash Flow and Income Statement
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH Istining Amelia Nursafitri; Suryani Sri Lestari; Vita Arumsari
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4582

Abstract

Abstrak: This study aims to analyze the significance of the effects of the factors of TPF, CARa, NPFa, and FDRa that influence on Mudharabah Financing of Islamic Commercial Banks for the 2018-2021 Period, either simultaneously or partially. The population of this study is all Islamic Commercial Banks in Indonesia totaling 12 BUS, while the sample in this study was selected using purposive sampling technique resulted in 6 (six) BUS that meet the criteria, including Bank Muamalat Indonesia, Bank Victoria Syariah, Bank BJB Syariah, Bank Panin Dubai Syariah, Bank Bukopin Syariah, and Bank BCA Syariah. The analysis model in this study uses the Multiple Linear Regression Analysis Model. The analysis technique uses the F test, the coefficient of determination test (R2), and the t test which is processed using the SPSS 25.00 program. The results of proving the hypothesis and the discussion in this study show that TPF, CAR, NPF, and FDR simultaneously have a significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period. While the results of the partial analysis show that TPF, CAR, and FDR each have a positive and significant effect on Mudharabah Financing. While the NPF partially has a negative and significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period.
STRATEGI PENGEMBANGAN USAHA JASA BOGA DI KECAMATAN TEMBALANG KOTA SEMARANG DENGAN METODE SWOT DAN QSP Lulu Ikbar Yorinda; Siti Arbainah; Ardian Widiarto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4576

Abstract

The catering service businesses in Tembalang District, Semarang City have experienced a decline in sales due to Covid-19 and has a fairly tight level of competition so that the catering businesses requires a business development strategy in order to survive and be superior to competitors. This research is a qualitative descriptive study with data collection through interviews, questionnaires, and observations. Data analysis used IFE matrix, EFE matrix, CPM, IE, SWOT, and QSPM. The total weighted score of the IFE matrix is 2.875 and the EFE matrix is 2.978. Based on CPM, the most superior catering service business is the Artanti Snack and Catering with a total weighted score of 2.960. The results of the IE matrix analysis shows that the position of the catering businesses is in quadrant V (hold and maintain) with the resulting strategy, namely market penetration and product development which is then processed with the SWOT matrix and produces eight (8) alternative strategies. The most suitable strategy based on QSPM is to maintain product quality with a TAS value of 6.504
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.
ANALYSIS OF BUDGET ADJUSTMENT DUE TO COVID-19 PANDEMIC Alkam, Rahayu; Bangsawan, Achdian Anggreny
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study emphasizes government reaction on budgeting during a crisis which is valuable for improving government”™s agility to deal with the same or unprecedented crisis in the future. This study aims to analyze budget adjustment as responses to COVID-19 pandemic at Makassar Local Government. This study used a qualitative approach. The data gathered from budget documents and other related documents as well as in-depth interviews. The results showed that the budget adjustments process was carried out through the implementation of regulations issued by the central government. However, its implementation has not been fully successful because there are still some provisions that have not been complied. (4) Conclusion and Suggestion. There are still weaknesses in the budget adjustment process and negative impacts from budget adjustment on the overall budget system. Future research is expected to explore deeper and in a broader context related to the constraints of the existing budget adjustment system, Unexpected Expenditure, and anticipatory budgeting by involving stakeholders other than budget makers.
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.
HEALTH LEVEL OF SHARIA COMMERCIAL BANKS STUDY WITH RISK BASED BANK RATING (RBBR) APPROACH FOR THE YEARS 2018-2022 Azizah, Afiq; Rois, Muhammad; Rikawati, Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This reseacrch aims to analyze the health level of Islamic commercial banks registered with the Financial Services Authority for the period 2018-2022. The sampling technique was carried out using purposive sampling technique. Based on the sampling criteria, 6 Islamic commercial banks were obtained that could be used as research samples. The research method used is the Risk Based Bank Rating (RBBR) method including risk profile, good corporate governance, earning and capital factors. The results showed that during the 2018-2022 period, the Islamic commercial bank that had the best health level the "very healthy" category was BTPN Syariah, while the Islamic commercial bank that had the worst health level the "less healthy" category was Bank KB Bukopin Syariah. The main factor of the low level of health of several Islamic commercial banks is low profitability, so that policies taken to improve the health level of banks are to increase income and making cost efficiency.
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.

Page 10 of 15 | Total Record : 146

 8   9   10   11   12 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): Vol. 8 No. 2 Mei 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