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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 149 Documents
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PENILAIAN KEWAJARAN DAN PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk Dina Yeni Martia; Rika Wati; Mirasanti Wahyuni; Kenneth Pinandhito
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2147

Abstract

This study aims to define the rationality of stock prices and make the right investment decisions of PT Industri Jamu and Pharmaceuticals Sido Muncul Tbk shares (IDX stock code: SIDO) 2015-2019. This research employs the Free Cash Flow to Equity (FCFE) method. The results showed that the stocks of PT Industri Jamu dan Farmasi Sido Muncul Tbk were in an overvalued condition throughout the 2015 to 2019 period. Therefore, the right investment decision is to sell the shares of PT Industri Jamu and Pharmaceutical Sido Muncul Tbk if they already own these shares. Meanwhile, for potential investors interested in buying shares of PT Industri Jamu dan Pharmaceuticals Sido Muncul Tbk, they should adjust their investment strategy. The overvalued condition of SIDO's shares was accompanied by an increase in the stock market price. This situationfurnishes a positive signal that PT Industri Jamu and Pharmacy Sido Muncul Tbk has decent performance and virtuous long-term prospects. Hence, the shares of PT Industri Jamu and Pharmaceutical Sido Muncul Tbk are suitable for long-term investment.
APAKAH MODEL DELONE DAN MCLEAN MAMPU MENJELASKAN KEBERHASILAN SISTEM INFORMASI JKN MOBILE ? Desiana E. Sugesti; Ulfah Hidayati; Sugiarti Sugiarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1973

Abstract

We investigate the Delone & Mclean success system model on JKN-Mobile in the Indonesian Social Security Provider for Health - BPJS. The research was conducted through a direct survey of users of the JKN mobile system to the Health Social Security Administrators at the Semarang City Office. The data is processed using Structural Equation Modeling, namely the SmartPLS application. The results showed that the quality of JKN Mobile services affected the system to use. User satisfaction is determined by the quality of information, system quality, and service quality of the JKN Mobile system, which affects the benefits of the JKN Mobile system. This study has contributed to the success of the system at the success model JKN mobile applications used extensively and intensively.
PENGARUH CASH TURNOVER, INVENTORY TURNOVER, DEBT TO EQUITY DAN WORKING CAPITAL TOTAL ASSET RATIO TERHADAP RETURN ON ASSET (ROA) PADA SAUDIA TOSERBA COMAL Rizka Ariyanti Ariyanti; Jilma Dewi A; Muhammad Zain Zain
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1966

Abstract

This study aims to determine the influence return on assets consists of cash turnover, inventory turnover, debt to equity and working capital to total assets ratio. This research was conducted on Arabia Comal Department Store in 2016-2018 with the object of research is the Shop Saudi Toserba in Comal uses the method of multiple linear regression analysis. Based on the results of the partial cash turnover test it has no effect significant, inventory turnover has a significant negative effect, debt to equity does not have a significant effect and working capital to total assets ratio has a significant effect on return on assets in stores Saudi Comal Department Store. Simultaneous cash turnover, inventory turnover, debt to equity and working capital to asset ratio significantly influence return on assets. The adjusted R square value is 49.10% which means that variable cash turnover, inventory turnover, and sales growth are able explained 49,10% of the causes of variations or changes which occurred on return on assets while the remaining 50.90% influenced by other variables not included in this study.
THE EFFECT OF ERM, FIRM SIZE, LEVERAGE, PROFITABILITY AND DIVIDEND POLICY ON FIRM VALUE (EVIDENCE FROM FOOD & BEVERAGE SUB SECTOR COMPANIES LISTED IN IDX 2015-2019) Irma Aprilyani; M. Th Heni Widyarti; Nurul Hamida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2663

Abstract

Enterprise risk management (ERM), firm size, leverage, profitability, and dividend policy is believed have an impact on firm value. However empirical evidence on thus impact is still considered scarce. The objectives of this study is to determine the effect of ERM, firm size, leverage, profitability, and dividend policy on firm value either simultaneously and partially. This study used purposive sampling technique. The samples used in this study is 14 companies listed and traded on the Indonesia Stock Exchange. The data analysis method used is multiple linier regression. The ERM variable in this study is measured with a dummy, Ln of total asset is used to measure the firm size. Debt to equity ratio used as a proxy of leverage, return on assets used as a proxy of profitability, dividend payout ratio as a proxy of dividend policy, then Tobin’s Q as a proxy of firm value. The results of this study indicate a simultaneous significant effect between the independent variables and firm value. Partial test shows that leverage and profitability have a significant positive effect on firm value. ERM & firm size have a negative coefficient and have no significant effect, while dividend policy has a positive coefficient but does not have a significant effect on firm value.
ANALISIS PERBANDINGAN MODEL ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS Norma Gupita; Sri Widiyati Soemoedipiro; Nina Woelan Soebroto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2148

Abstract

This study aims to determine whether there are differences in the Altman Z-Score, Springate, Zmijewski and Grover models in predicting financial distress in infrastructure sector companies listed on the IDX in 2015-2019. By using a purposive sampling technique. The data analysis technique used non-parametric statistics, the Wilcoxon signed ranks test and the prediction model accuracy test without the condition that the data had to be normally distributed. This study compares four financial distress prediction models using descriptive statistical analysis, classical assumption test, and Wilcoxon signed ranks test through the SPSS program. The results showed that there was a difference between the Altman Z-Score, Springate and Grover. The model that has the highest level of accuracy is Springate with an accuracy rate of 83.33%.
ANALISIS PENERAPAN PSAP NO. 1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA UPTD PUSKESMAS GUNUNG PATI SEMARANG Tasya Rifanis Shofia; Siti Mutmainah; Nikmatuniayah Nikmatuniayah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2143

Abstract

Regional Technical Implementation Unit (RTIU) Gunung Pati Public Health Center is a Regional Public Service Agency for the City of Semarang which has the obligation to compile financial reports to meet the demands of transparency and accountability to society. The drafting is using a computer-based application, namely e-BLUD. This application was still incomplete while the operation, which can cause errors in the process of drafting the financial reports. The purpose of this study is to analyze the suitability of the financial reports of the RTIU Gunung Pati Public Health Center with Government Regulation No. 71. The data is used qualitative, quantitative, primary and secondary data. The data collection used interview method, literacy and documentary. The results of this research show that the financial statements of the RTIU Gunung Pati Public Health Center are relatively accordance with Government Regulation no. 71 concerning Government Accounting Standards.
ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017 Frenita Damayanti Damayanti; Lardin Korawijayanti Korawijayanti; Tutik Dwi Karyanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1967

Abstract

This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.
PENERAPAN PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA KSP LOHJINAWE CABANG PEMBANTU KUNDURANKANTOR CABANG BLORA Joti Dina Kartikasari; Nikmatuniayah Nikmatuniayah; Muhammad Asrori
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2791

Abstract

This research aims to implement an understanding of internal control and internal control components in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora with internal control components which include the control environment, risk assessment, control activities, information and communication, and monitoring. The application of internal control in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora uses data obtained through interviews, questionnaires, literature studies, and observations. From the results of the analysis it can be concluded that the understanding of internal control has been running well documented with the internal control questionnaire, flowchart, and the narrative and internal control components that have been implemented have been running well, the cooperative establishes various control activities for the risk of non-performing loans that arise.
ANALISIS TINGKAT KEPUASAN PELANGGAN MOBILE PAYMENT Prihatiningsih Prihatiningsih; Ida Savitri Kusmargiani; Nina Woelan Soebroto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2149

Abstract

Electronic money is a payment system that has been adopted and developed in the banking world. An example of electronic money is e-Toll Card, BCA Flazz, GazCard, BNI TapCash, BRI BRIZZI, BTN Blink and others. The use of electronic money as an innovative and practical means of payment is expected to help smooth payments for mass, fast and micro economic activities, so that their development can help smooth transactions on toll roads, in the field of transportation such as trains or other public transportation or transactions in mini. market, food court or parking. The problem in this study is the gap between smartphone users and mobile payment users, complaints from mobile payment users, and differences in the results of previous studies. The purpose of this study is to analyze the significance of the effect content, accuracy, format, timeliness and easy of use either simultaneously or partially on customer satisfaction mobile payment formulate and user satisfaction mobile paymentlevels. The population in this study wereusers mobile payment using purposive sampling technique, the sample in this study was the Semarang State Polytechnic Student who used the Dana.OVO, dan Go Pay application. using theanalysis method Satisfactio End User Computing.
PERHITUNGAN DAN PEMOTONGAN PPH PASAL 23 PADA DINAS PEMBERDAYAAN MASYARAKAT, DESA, KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI JAWA TENGAH TAHUN 2019 Azalia Irza Ramawardhani; Resi Yudhaningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2144

Abstract

Article 23 Income Tax is a tax withheld on income that received or accrued by a domestic taxpayer (individual or entity) and permanent establishment coming from the capital, the delivery of services, or carrying out activities other than those that already withheld under Article 21 Income Tax. This final project aims to find out the suitability of calculation and withholding of Article 23 Income Tax at Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province according to Law No 36 of 2008 concerning Income Tax. Data collection methods used in this final project are interview method and documentation study, while in writing forms use description and exposition. Based on the calculations that have been done, there are differences in the calculation and withholding of Article 23 Income Tax between Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province and Law No 36 of 2008. The difference in calculation is due to miscalculation and error in determining rates between partners with Tax Identification Number (TIN) and partners without TIN.

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