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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 146 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM Putra, Putu Ryan Pramana; Hardika, Nyoman Sentosa; Suarjana, Anak Agung Gde Mantra
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

The purpose of the study was to analyze: (1) The influence of digitalization of the tax system on taxpayer compliance, (2) The influence of taxpayer understanding on taxpayer compliance, (3) The influence of taxpayer awareness on taxpayer compliance, (4) The influence of digitalization of the tax system, understanding of taxes, and simultaneous taxpayer awareness on small micro business (SMEs) individual taxpayer compliance. Data was collected using questionnaires and documentation. The population studied was all SMEs individual taxpayers registered at the East Denpasar Pratama Tax Service Office. The sample was taken from 100 taxpayers using the Slovin formula with convenience sampling technique. The data analysis technique is the Partial Least Square technique at a significance level of 5%. The research results show that (1) Digitalization of the tax system has a positive and significant effect on taxpayer compliance, (2) Taxpayer understanding has a positive and significant effect on taxpayer compliance, (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance, (4) Digitalization of the tax system, tax understanding, and taxpayer awareness simultaneously have a positive and significant effect on SMEs individual taxpayer compliance.
STRATEGI PENGEMBANGAN KOMPETENSI PELAKU USAHA UMKM MENUJU KEBERLANJUTAN USAHA Makom, Maharani Rona; Adhiani, Budhi; Sumanto, Sumanto; Mardinawati, Mardinawati; Santosa, Teguh Budi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to analyse business profile factors through human resource profiles, ICT skills, external environmental support and financial literacy skills that affect business sustainability. The research was conducted using a qualitative research design. The data collection method used interview techniques with five informants from MSME actors in Manding Village, Temanggung, Central Java and triangulated sources to analyse the validity of the data. The results of this study show a description of the condition of business management in Manding Village, Temanggung seen from the profile of SME resources, competence in using ICT, external support and financial literacy. From the interview results, it can be seen that there is still a lack of training intensity, business socialisation assistance, especially related to marketing, technology use and business financial management. Employees only focus on the production process and product manufacturing. There is still a lack of competence in the use of ICT and business financial management. Currently, MSME players in Manding Village, Temanggung still rely on their own capital because there is no capital assistance, incentives or business management facilities from related agencies. The implications of this research are expected to be a consideration for the government to improve the competence of MSME entrepreneurs through training and financing.
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 LABA DAN PERUBAHAN PIUTANG USAHA TERHADAP ARUS KAS OPERASI MASA MENDATANG Sari, Melinda Wulan; Nurrasyidin, M.; Nugroho, Arif Widodo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

The aim of this study is to confirm the following effects Gross Profit, Net Income, and Changes in Account Receivable on Future Operating Cash Flow. As wellas the relations between the dependent independent and variables. The study's sampleis companies listed on LQ45 in 2017-2021. This study combined an associative strategy with a quantitative approach and used secondary data. This study used purposive sampling in the sample collecting. The analysis conducted in this study is, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis test and coefficient of determination analysis using SPSS version 25. The study's findings demonstrate the impact of Gross Profit, Net Income, and Changes in Account Receivable on Future Operating Cash Flow. Simultaneously, Gross Profit, Net Income, and Changes in Account Receivable affect Future Operating Cash Flow. The Adjusted R Square value of 71,5% and other factors explain the remaining 28,5%. Such as interest payment, payment oof claims, payment of other taxes, and retribution payment. Therefore, further researchers are anticipated to have the ability to employ variables not included in this study's analysis and add a wider sample not only limited to the companies listed on LQ45 in 2017-2021.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PROFITABILITAS Lestari, Sri Indah; Dewi, Siska; Safitri, Anni; Sholikah, Mar”™atus
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to analyze the influence of the board of commissioners, audit committee, independent commissioners, institutional ownership, board of directors, and company size on the profitability of banking financial companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample comes from banking companies listed on the IDX during the 2019-2022 period. The datacollection technique in this study used a purposive sampling technique.The data were obtained from publicly available financial company reports with a population of 12 banking companies according to the criteria. Basedon the results of hypothesis testing it was found that the board ofcommissioners and ownership of financial companies have an influence on company performance, while the audit committee, independent commissioners, board of directors, and company size have no influence onfinancial company performance.
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 PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM CHICKEN KATSU KARAWANG DENGAN METODE FULL COSTING Itanova, Hani; Ramadhina, Flora Oktayovie Nuzulul; Maula, Kholida Atiyatul
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

The calculation of the cost of goods produced is very important for all businesses. However, there are still many entrepreneurs who do not calculate in detail the cost of goods sold. This can cause misinterpretation of the assumption of profit or loss of a business. This research focuses on calculating the cost of goods produced in one of the Chicken Katsu Karawang MSMEs. With the calculation and comparison of the calculation of COGS of the full costing method and the estimated COGS of the business, it is hoped that it can help determine the appropriate product selling price. This research uses interviews, observations, and literature. With the full costing method, the result of the COGS calculation is Rp652, - higher per product. So that there are differences in profit assumptions. Therefore, Chicken Katsu MSMEs are advised to calculate all raw material costs, variable overhead costs and fixed costs in detail and apply the full costing method as a business calculation method in order to determine the actual cost of goods sold.
PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, LEVERAGE, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA Ariyanti, Rizka; Imron, Ali; Aditya, Dicky
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to determine the effect of cash flow volatility, sales volaticity, leverage, and book tax differences in 2017-2021. Quality profit is persistent profit, that is, profit that is sustainable, more permanent, and not temporary. The type of data used is secondary data of propery and real estate companies obtained from the Indonesia Stock Exchange (IDX). This research uses the method The sampling technique used was purposive sampling technique with a population of 87 companies with a sample of 9 companies. The data analysis method used is quantitative data analysis, which uses panel data regression analysis with the Eviews 10 application program. The partial results show that cash flow volatility has no effect on profit persistence, sales volatility has a negative and significant effect on profit persistence, Laverage has no effect on profit persistence and Book tax differences have a significant positive effect on profit persistence, and simultaneously shows that cash flow volatility, sales volatility, leverage and book tax differences, have a significant effect simultaneously on profit persistence with R2 of 76%.

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