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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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PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU Arini Amalia Rahma; Siti Mutmainah
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.v3i1.1970

Abstract

Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.
PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI DALAM PENCEGAHAN FRAUD PENGADAAN BARANG (STUDI KASUS PADA RSUD BENDAN KOTA PEKALONGAN) Muhsin Hadi; Rizka Ariyanti; Muhammad Iqbal Notoatmojo
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.v4i1.2795

Abstract

This study aims to obtain information about internal control and organizational commitment in the procurement process at Bendan City Hospital, Pekalongan. The factors tested in this study were internal control and organizational commitment as independent variables. Meanwhile, prevention of procurement fraud is the dependent variable. This research is a research with a quantitative approach. The variables in this study consisted of Internal Control, Organizational Commitment and Fraud Prevention in Pekalongan. The population in this study were all employees at Bendan City Hospital Pekalongan. The sample in this study were employees at Bendan City Hospital Pekalongan. Data collection techniques were by giving questionnaires to employees and analyzed using multiple linear regression test with EVIEWS software version 8.1. The results of hypothesis testing show that partially the internal control variables and Organizational Commitment have a significant effect on the variable procurement fraud prevention. Meanwhile, simultaneously the independent variable, namely the internal control variable and the organizational commitment variable, is significant towards the dependent variable, namely the variable procurement fraud prevention variable.
APAKAH JANUARY EFFECT TERJADI DI TAHUN 2019? Woro Hestiningsih; Khanifah Khanifah; Pancawati Hardiningsih
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.v4i1.2660

Abstract

Efficient market hyphotesis is still an interesting debate, because there are still pros and cons among practitioners and academics in finance. One market anomaly that is contrary to the theory of efficient capital markets is the January effect or year-end effect is one of the effects on a calendar that is small capitalized stocks tend to rise in price in January. This study aims to determine the effect of the January effect on abnormal return and trading volume activity on LQ45 companies listed on the Indonesia Stock Exchange. Analysis using one way anova shows that abnormal returns occur in the January effect phenomenon while the January effect does not occur in trading volume.
PERHITUNGAN EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANJARNEGARA TAHUN 2015 – 2019 Silvia Melinda; Adilistiono Adilistiono
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.v3i2.2145

Abstract

Regional Tax is one of the components of the Regional Original Income. One type of Local Taxes namely Restaurant Tax. The aim of this research is to determine the effectiveness and contribution of Restaurant Tax to the Regional Original Income Banjarnegara District in 2015 – 2019. Data collection is done through interview method, documentaries method and literature review method . The method of data calculation used is with the effectiveness analysis, tax contribution analysis of Restaurant to Regional Original Income as well as regression analysis and correlation to know whether the relationship between these variables is a coincidence or indeed a strong relationship. The results of this study indicate that the level of effectiveness of the Restaurant Tax on Regional Revenue District Banjarnegara Year 2015 – 2019 as a whole is very effective. But, the contribution of Restaurant Tax to Regional Original Income is still very less because from 2015 – 2019 only at 0 – 10% and the relationship between Restaurant Tax with Regional Original Income Banjarnegara Regency in positive, it means that the increase of Restaurant Tax acceptance will influence rhe increase of received Regional Original Income.
AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY Nikmatuniayah Nikmatuniayah; Resi Yudhaningsih; Lilis Mardiana
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.v3i1.1971

Abstract

This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.
RANCANG BANGUN APLIKASI INVENTORY METODE FIFO DAN LAPORAN STOK BARANG PADA KPRI “MANFAAT” LEMBAGA PENJAMIN MUTU PENDIDIKAN (LPMP) JAWA TENGAH MENGGUNAKAN MICROSOFT VISUAL BASIC.NET Alfian Nurdiansyah; Afiat Sadida
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.v4i1.2808

Abstract

The purpose of this paper is to build an inventory information systemapplication program using the FIFO method and the Stock Report using MicrosoftVisual Basic. NET to reduce errors in calculations and inventory recording errorswhose operations can be easily understood by users. Data collection methods used are interview methods, observation and literature study. The writing method used in this research is the description method which explains the general profile of the Central Java Education Quality Assurance Agency (LPMP) KPRI and the exposition method to explain the results of the system design being implemented. It is hoped that the FIFO method of inventory system design and inventory reports will minimize the problems encountered so that it can produce reports and display accurate data according to actual conditions.For the preparation of the FIFO method of inventory information system software and inventory reports, there are several stages: system analysis, process analysis, conceptual design, detailed design, implementation and conversion. Reports generated include the FIFO method inventory of goods reports, goods inward reports, goods outgoing reports and goods returns reports.
Biological Assets Disclosure dan Faktor Faktor yang Mempengaruhi (Studi Pada Perusahaan Agrikultur yang Terdaftar Di BEI Periode 2017-2019) Zulaika Putri Rokhimah; Ida Nurhayati
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.v4i1.2661

Abstract

Companies engaged in agriculture have different assets compared to companies in other sectors and are only owned by companies in agriculture, namely biological assets. As a result of these unique and different biological asset characteristics, companies engaged in agriculture have the possibility to present information more biased when compared to companies engaged in other fields, especially in the measurement, presentation and disclosure of their fixed assets in the form of biological assets (Ridwan, 2011). This is not the optimal disclosure of biological assets in companies in the field of agriculture which is used as a writer to encourage re-examination of the problem of disclosure of biological assets.The samples are agricultural sector companies listed in Indonesia Stock Exchange (IDX) based on certain criteria, namely: Available complete financial statements that are published during the study period; and Companies that are consistently on the list of the Indonesia Stock Exchange and are not leaving and entering during the 2017-2019 period. The results reveals that KAP type variables affect Biological Asset Disclosure. While the intensity of biological assets, company size and profitability has not been proven to affect Biological Asset Disclosure.
PENGARUH JUMLAH PENUMPANG KERETA API TERHADAP TOTAL PENDAPATAN STASIUN PEKALONGAN BULAN JANUARI – APRIL 2020 Muhammad Iqbal Notoatmojo; Rizka Ariyanti; Naila Fitriani
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.v3i2.2146

Abstract

The purpose of this study was to determine the effect of the number of passengers on the Kaligung train and the number of passengers on the Kamandaka train on the total revenue of Pekalongan Station in January - April 2020. This research is a research with a quantitative approach. The variables in this study consist of the number of passengers on the Kaligung train, the number of passengers on the Kamandaka train and the revenue for the Pekalongan Station. The population in this study were train passengers at Pekalongan Pekalongan Station. The sample in this study is the number of passengers of the Kaligung and Kamandaka trains. Data collection techniques with observation are to collect data on the number of passengers using the train with the RTS 4.0 application owned by PT Kereta Api Indonesia and analyzed using the classical assumption test and multiple linear regression test with SPSS software. for windows version 22. The conclusions of this study are: (1) The number of passengers of the Kaligung train has a significant effect on the revenue of Pekalongan Station. (2) The number of passengers on the Kamandaka train has no significant effect on the revenue of Pekalongan Station. (3) The number of passengers of the Kaligung and Kamandaka trains has a simultaneous effect on the revenue of Pekalongan Station.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KENDAL TAHUN 2014-2018 Deni Ariyanti; Resi Yudhaningsih
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.v3i1.1972

Abstract

This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average of 30.47%, the results of regression analysis show positive results which means the growth in number Regional Tax revenues will result in the growth of Regional Original Income, and the results of the correlation analysis show that the regional tax on Kendal District Original Revenue (PAD) has a very strong relationship with a coefficient r of 0.89 so that if the local tax increases then the Local Revenue Kendal Regency will alsoincrease.Keywords: Regional Taxes, Regional Original Revenue, Effectiveness, and Contributions.
READINESS TO CHANGE OF HOME TAILORED ENTREPRENEURS IN TECHNOLOGY-BASED PERSPECTIVE Iwan Hermawan; Sartono Sartono; Gita Hindrawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3108

Abstract

Flexibility to face changes in line with digital development and business challenges in market turbulence, exchange rates, and pandemic must be held by an entrepreneur to survive today. Entrepreneurs should manage tangible assets such as information technology (IT) and intangible assets such as knowledge inherent in human capital. Both processes will build resilience and foundation toovercome changes as complex as any future business challenges. IT as a knowledge infrastructureneedsactivities support in processing, protecting, and distributing within organizational entities such as knowledge-sharing (KS). The existence of robustKS in the organization atmosphere encourages entities to be more cohesive in organizational learning, builds individual capability and creativity, and solves many work-life problems, which is related to the readiness of entrepreneurs to face change. The purpose of this research is to bridge inconclusive problem gaps between the effect of ITon readiness to change (RTC) by offering KS mediation. It is confirmatory research with a quantitative Structural Equation Modeling approach by taking 151 samples. The respondent ishome tailor entrepreneurs in the SMEs area. This study empirically proves that KS can be a partial mediator to leverage the role of IT on RTC.Flexibility to face changes in line with digital development and business challenges in market turbulence, exchange rates, and pandemic must be held by an entrepreneur to survive today. Entrepreneurs should manage tangible assets such as information technology (IT) and intangible assets such as knowledge inherent in human capital. Both processes will build resilience and foundation toovercome changes as complex as any future business challenges. IT as a knowledge infrastructureneedsactivities support in processing, protecting, and distributing within organizational entities such as knowledge-sharing (KS). The existence of robustKS in the organization atmosphere encourages entities to be more cohesive in organizational learning, builds individual capability and creativity, and solves many work-life problems, which is related to the readiness of entrepreneurs to face change. The purpose of this research is to bridge inconclusive problem gaps between the effect of ITon readiness to change (RTC) by offering KS mediation. It is confirmatory research with a quantitative Structural Equation Modeling approach by taking 151 samples. The respondent ishome tailor entrepreneurs in the SMEs area. This study empirically proves that KS can be a partial mediator to leverage the role of IT on RTC.

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