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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 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.
DETERMINAN KUALITAS AUDIT MENURUT TEORI ATRIBUSI Santosa, R. Ery Wibowo A; Kristiana, Ida; Faturochmah, Sendifida
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 empirically prove the effect of Independence, Due Professional Care, and Time Budget Pressure on Audit Quality and work experience. The number of samples used in this study was 64 auditors from 13 Public Accounting Firms in Semarang City. Sampling in this study was carried out using the purposive sampling technique, namely determining the sample by taking samples from the population based on specific criteria. This research uses quantitative data analysis techniques and data analysis methods with Partial Least Square (PLS) approach using WarpPLS 7.0 software. The analysis technique used is the outer model and the inner model. The results of this study indicate that independence has a positive effect on audit quality, due professional care has a positive impact on quality, time budget pressure has a negative effect on audit quality, and work experience does not affect audit quality.
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.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PT. VICTORIA CARE INDONESIA. Tbk YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2020 SAMPAI DENGAN 2022 Apriana, Susi; Setianti, Novita; Purbasari, Wika
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

PT Financial Performance Victoria Care Indonesia.tbk is the main contact in thisinvestigation. Performance measurement is based on measuring liquidity, solvency andbprofitability ratios for the 2020-2022 period. The research approach was carried out using quantitative research methods and the data was analyzed using primary data using the SPSS measuring tool. The data used is the financial report of the company PT. Victoria Peduli Indonesia. Tbk 2020-2022 received from www.idx.co.id. From the data analyzed, observed and discussed, it shows that from the calculation of the liquidity ratio which consists of the Current Ratio, PT Victoria Care (VICI) has a ratio calculation for 2020, 2021 and 2022 with a ratio assessment of more than 1 which indicates the company able to pay debts well, from the calculation of the Solvency Ratio PT Victoria Care (VICI) with the Debt Ratio has a ratio assessment of more than 1 which shows good results because the value of the company's assets is still higher than debt, which means that not all of the company's assets are financed by debt and from the calculation The Profitability Ratio of PT Victoria Care (VICI) with Return on Assets has a good assessment because it has a ratio calculation result of above 5.98%. This means that PT Victoria Care (VICI) is able to get a good net profit (Net Income) in each year but The calculation of the ROA ratio every year fluctuates, namely an increase from 15% to 18% in 2020, then a decrease from 2022 to 8%. This indicates that PT Victoria Care (VICI) cannot make maximum use of the net profits from all the company assets it owns.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI TERHADAP USAHA MIKRO KECIL MENENGAH (UMKM) Amalia, Riska
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.v6i2.5191

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.
PENGARUH LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN UMKM DI SEMARANG Eviyanti, Novitasari; Raharjanti, Rani; Asrori, Muhammad; Haris, M.; Murtiasri, Eka
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

In Indonesia, there are many MSMEs that don't know much about Financial Literacy, so many have difficulty getting capital and end up going bankrupt. This research uses quantitative methods with descriptive research type. Sampling was carried out using a non-probability sampling method, saturated sampling type, with the number of respondents studied being 37 MSMEs. Based on a simple linear test by testing the hypothesis, financial literacy influences the sustainability of MSMEs. This is shown by the t table test result = 2.305 and the calculated t result is 5.825. So the calculated t is greater than the t table (5.825 > 2.305) which means that financial literacy has a significant effect on business sustainability.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM PENGELOLAAN PERSEDIAAN BAHAN BAKU PADA PABRIK TAHU HANDAYANI UNGARAN TIMUR TAHUN 2023 Fatkhiyatul Khasanah, Ulya; Haris, Moh; Pandiya, Pandiya
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024
Publisher : Politeknik Negeri Semarang

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Abstract

Pabrik Tahu Handayani merupakan salah satu Usaha Mikro Kecil Menengah bergerak di bidang kuliner atau pengolahan pangan yang memproduksi tahu. Dalam proses produksi perlu adanya persediaan bahan baku yang dapat menjamin kualitas produk. Penulisan Tugas Akhir ini bertujuan untuk mengetahui pengelolaan persediaan bahan baku pada Pabrik Tahu Handayani tahun 2023 dan membandingkan dengan metode Economic Order Quantity (EOQ) untuk mengetahui jumlah pesanan ekonomis, titik pemesanan kembali hingga penghematan biaya persediaan. Data yang digunakan merupakan data primer yang berupa data kuantitatif dan kualitatif yang dikumpulkan melalui proses wawancara, observasi dan dokumenter. Penulisan data menggunakan metode deskripsi mengenai informasi gambaran umum dan metode eksposisi mengenai hasil perhitungan biaya persediaan. Dalam menganalisis data menggunakan metode komparasi yaitu membandingan metode perusahaan dengan metode Economic Order Quantity (EOQ). Hasil pengolahan data menunjukkan bahwa jumlah pesanan ekonomis kedelai sebesar 41.233 kg untuk setiap kali pesan dengan pemesanan sebanyak 2 kali selama satu tahun dapat dipesan kembali ketika jumlah kedelai tersisa 458 kg dan total penghematan biaya persediaan sebesar Rp 3.110.102.
ANALISIS DAMPAK LITERASI KEUANGAN DAN PENGGUNAAN TEKNOLOGI INFORMASI BAGI UMKM DI SUNGAI JAWI LUAR Muhammad Rayhan, Ade; Yunita, Khristina; Nurfauziah, Tiy
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024
Publisher : Politeknik Negeri Semarang

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting pada perekonomian masyarakat Indonesia dengan kontribusinya pada pertumbuhan ekonomi ekonomi dan penciptaan lapangan kerja untuk masyarakat. Pentingnya literasi keuangan dan penerapan teknologi informasi akuntansi bagi pelaku UMKM semakin terasa dengan adanya pertumbuhan ekonomi yang begitu pesat. Penelitian ini bertujuan mengkaji dampak literasi keuangan dan penerapan teknologi informasi terhadap kinerja UMKM di kelurahan sungai jawi luar. Penelitian dilaksanakan pada UMKM yang beroperasi di kelurahan sungai jawi luar kota pontianak, kalimantan barat. Jenis penelitian yaitu kuantitatif. Teknik pengumpulan data yang digunakan antara lain studi literatur, kuesioner, dan observasi. Populasi penelitian yaitu pelaku UMKM yang beroperasi di kelurahan sungai jawi luar kota pontianak sebanyak 145 UMKM yang bergerak di berbagai bidang dan sudah menggunakan media sosial dan metode pembayaran digital dalam menjalankan usahanya. Pengambilan sampel menggunakan rumus slovin dengan sampel 60 responden. Teknik analisis menggunakan alat statistik SPSS. Temuan dalam penelitian ini menunjukkan bahwa literasi keuangan berpengaruh terhadap kinerja umkm, dan pemanfaatan teknologi informasi berpengaruh terhadap kinerja UMKM. Literasi keuangan dan pemanfaatan teknologi informasi berpengaruh terhadap kinerja UMKM secara simultan.
ANALISIS RISIKO USAHA PAKAN TERNAK DI TOKO SRI JAYA JEPARA Safitri, Anni; Sholikah, Mar”™atus; Nur Halisa, Siti; Izzatul Muniroh, Laily; Noraida, Ayu; Anwar, M. Farid
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi sumber risiko bisnis yang terjadi pada usaha pakan ternak di toko Sri Jaya. Penelitian ini mengidentifikasi sumber-sumber risiko bisnis dan alternatif pengendalian risiko bisnis. Metode penelitian ini menggunakan metode kualitatif dengan penggunaan studi kasus dengan melakukan dokumentasi, wawancara, dan pengamatan secara langsung. Hasil penelitian ini menunjukan adanya beberapa risiko yang terjadi pada toko Sri Jaya mulai dari risiko ringan sampai ke berat. Dimana strategi pengendalian ini lebih berfokus pada tempat penyimpanan dan pengadaan barang yang dapat menyebabkan risiko berat dengan kerugian yang tidak dapat dikendalikan, pengendalian ini menggunakan ventilasi bantuan agar sirkulasi udara dalam gudang tidak menyebabkan kelembaban ruangan. Selain itu, penambahan pemanas/meningkatkan suhu pemanas untuk mengantisipasi curah hujan yang tinggi, sebagai alternatif meminimalisir risiko berat pada toko Sri Jaya.

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