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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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THE FUNCTION OF COMMUNICATION IN THE ACTIVITIES OF THE TEACHING LEARNING PROCESS IN THE CLASS ON ACCOUNTING DEPARTMENT STUDENTS OF SEMARANG STATE POLYTECHNIC Pandiya Pandiya; Nurul Hamida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3613

Abstract

Teaching and Learning Process Activities in the classroom are an organizational communication activity. In organizational communication there will be a communication function; such as informative, regulatory, persuasive, integrative, recreational, argumentative, controlling, emotional expression, motivational, social and educational functions. This study aims to determine the function of communication in the teaching and learning process activities in the classroom for Accounting Department students of Semarang State Polytechnic. The data collection is done by delivering a questionnaire to the respondents. The respondents of this study consist of Accounting Department students of the Semarang State Polytechnic. The data of this study are more qualitative, i.e. descriptions of the characteristics of respondents and not much related to numbers. Sampling is carried out by purposive sampling, namely students from the Accounting Department who had taken the Business Communication course. This study also aims to systematically and accurately describe facts and characteristics about the function of communication in teaching and learning activities in the classroom for Accounting Department students of Semarang State Polytechnic. The results have showed that the level of frequency of application of the communication function in the teaching and learning process in the classroom gives a result of mean score 4.23 which means it has a very high frequency; while the percentage of the application of the communication function in the teaching and learning process in the classroom gives a result of mean score 3.79 which means it has a high percentage. These results are in line with the results of previous studies.
ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PERUSAHAAN PADA PT. TRI MARBAKO Citra Indah Merina; Mentari Bunga Herfazalesa
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4067

Abstract

This study aims to determine the payroll and wage accounting system that is applied to increase the effectiveness of internal control at PT. Tri Marbako. The research method used is qualitative descriptive method. The data of this research are primary data and secondary data. Data collection techniques used are interviews, documentation and observation. The data analysis technique used is by comparing the payroll and wage accounting systems at PT. Tri Marbako with Mulyadi's theory of payroll and wage accounting systems and conducted a comparative analysis of payroll and wage accounting systems at PT. Tri Marbako. The results showed that the application of the payroll and wage accounting system at PT. Tri Marbako in improving the effectiveness of internal control is not appropriate. This is indicated by the disclosure of duties in the timekeeping function as well as making a list of salaries and wages, as well as incomplete accounting records used
ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI PASAR SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PEKALONGAN TAHUN 2017-2021 Anni Safitri; Fangela Myas Sari
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4062

Abstract

This study uses descriptive statistical methods. The analytical tool used is using the formula for efficiency, effectiveness, and market retribution contributions with 2017-2021 data. The examples used are Market Retribution Revenue Data, Market Levies Collection Cost Data, and Pekalongan Regency Original Regional Revenue (PAD) data obtained from the Industry & Trade Office and the Pekalongan Regency Regional Financial Management Agency.The results of this study indicate that the efficiency level of market retribution revenue in 2017-2021 is classified as very efficient with an average of 3.95%. The level of acceptance of market retribution in 2017-2021 is classified as less effective with an average acquisition of 82.07%. The contribution of market levies to Pekalongan Regency's original regional income (PAD) in 2017-2021 is classified as less large with an average of 1.54%.
PENGARUH MODEL SIKAP TIGA KOMPONEN TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK BUDS ORGANICS Ratu Chaterine Fajri; Anas Khair Prikurnia; Maulina Agustina
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4068

Abstract

Parents often choose products without harmful chemicals, synthetic perfumes, and dyes to protect their child's skin. Buds skincare is 95% organic, free of chemicals and artificial perfumes, and eco-certified. This study aims to determine how cognitive, emotional, and conative factors affect the sale of Organic Buds. This study includes all Buds Organics customers with more than three purchases. This study uses non-probability purposive sampling. According to the researcher's criteria, respondents must have used Tunas Organic products and bought them at least three times. In this study, samples were taken of 96 respondents who had used Organic Tunas products at least three times. The data analysis of this study evaluates the hypothesis. This research uses PLS software. The relationship between the conative and attitude components more strongly influences consumers' purchasing choices, according to this study. Attitudes affect purchase choice by 60.8%, so that customers who know the benefits of organic buds and want to buy them again are more likely to buy them.
PENGUKURAN KEPUASAN PENGGUNA LULUSAN PROGRAM STUDI KOMPUTERISASI AKUNTANSI BAGI INDUSTRI Sugiarti Sugiarti; Susena Susena; Budhi Adhiani; Sri Murtini; Rani Raharjanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4063

Abstract

This study aims to measure the level of user satisfaction of graduates of the Computerized Accounting Study Program, Department of Accounting, Semarang State Polytechnic and identify the quality attributes of graduates that need to be improved to increase graduate user satisfaction. The sample was taken as many as 20 industrial users who graduated with purposive sampling technique. The data collection method applied is a questionnaire. The data that has been collected was analyzed with the help of SPSS 26 software for Windows, then processed using the Importance Performance Analysis (IPA) model. The results of the IPA analysis on the Cartesian diagram of the 8 variables namely Reliability, Responsiveness, Confidence, Attention, Tangible, Benefit, Ease and Security indicate that the performance of the graduates of the Computerized Accounting Study Program has met expectations. However, the Computerized Accounting Study Program must always be updated on the development of science and technology so that links and matches are always created
PEMANFAATAN BIJI ASAM DAN LIMBAH KERTAS DALAM MEWUJUDKAN BATIK YANG RAMAH LINGKUNGAN Tiara Dahlia Furqon; Diksi Aisyah Isna; Dina Setiya Rini; Nurul Hamida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4064

Abstract

Paper or cardboard waste is a lot of waste generated after plastic waste and food waste. The use of high paper and not matched with sufficient waste treatment causes the creation of a slum environment and is not beautiful to look at. In addition to paper waste which contributes to the amount of waste in Indonesia, the use of wax in the batik process in the long term can have a negative effect on the health of batik. Burning candles produces carbon dioxide which is harmful to the respiratory system. Therefore, the use of paper waste and natural materials in the batik-making process is very necessary for the success of the government's waste-free movement program. In making eco-friendly batik, cardboard or cardboard is needed as a material for making stamps and gutha tamarin and butter as a substitute for wax. The targets of this entrepreneurship program are Youth, PKK Members, and all Indonesian people. The program to be implemented includes preparation for business implementation, production, and marketing. The marketing method is carried out directly by collaborating with souvenir centers, cloth sellers, and student cooperatives and online through e-commerce so that the marketing reach is wider.
FINANCIAL STATEMENT FRAUD DETECTION ANALYSIS IN FRAUD TRIANGLE PERSPECTIVE (Empirical Study in Manufacturing Companies in The Consumer Goods Industry Sub-Sector on the Indonesia Stock Exchange in 2018-2020) Siti Muariya; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4059

Abstract

This study aims to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, and rationalization on fraudulent financial statements. The population in this study are the consumer goods industry sub-sector of the manufacturing companies sector listed on the Indonesia Stock Exchange for the 2018-2020 period. Samples were selected using a purposive sampling method. The analysis method of this research uses multiple linear regression. The results of this study indicate that financial stability and rationalization have a significant effect on fraudulent financial statements, while financial targets, financial stability, external pressure, ineffective monitoring, and rationalization simultaneously affect fraudulent financial statements with a contribution value of 21.4% the rest is influenced by other variables.
ANALISIS PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON EQUITY, FIXED ASSET TURNOVER, DAN SALES GROWTH TERHADAP KEBIJAKAN HUTANG (DER) Yuliana Pratiwi; Prihatiningsih Prihatiningsih; Ida Savitri
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4065

Abstract

This study is based on the problems of consumer goods which is written in the Indonesia Stock Exchange and has a problem with the performance of the company which is shown with the debt level of companies that experienced an upward trend during the period 2013 – 2018. The purpose of this research is to analyze the direction of influence and significance of dividend payout ratio, return on equity, fixed asset turnover, and sales growth toward debt policy at consumer goods industry companies listed in Indonesia Stock Exchange during the period 2013-2018. The population in this research is consumer goods industry companies listed in Indonesia Stock Exchange and sample in this research is 7 (seven) companies at the consumer goods industry companies which is chosen by purposive sampling. Analyze model used in this research is multiple linear regression dated panel analysis model that operated by software eviews 10. The result of the multiple linear regression analysis dated panel model show that (1) The effect of dividend payout ratio toward debt policy is negative and significant (2) The effect of return on equity toward debt policy is positive and significant (3) The effect of fixed asset turnover toward debt policy is negative and significant (4) The effect of sales growth toward debt policy is negative and significant.
STRATEGI INVESTASI SAHAM DI BURSA EFEK INDONESIA DENGAN ANALISIS TEKNIKAL Prihatiningsih Prihatiningsih; Embun Duriany; Aris Sunindyo; Moch Abdul Kodir
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4060

Abstract

The purpose this research are to know the movement of stock prices and determine the right time to buy, sell or hold shares of PT. Bank Rakyat Indonesia (Persero) Tbk in Januari – September 2021. This research method is descriptive method. The data used is secondary data in the form of daily time series data during February 2019 to January 2020. The analysis method uses technical analysis with the Moving Average (MA), Relative Strength Index (RSI) and Bollinger Band indicators. The results of the study show stock price movements and the right time to buy, sell and hold stocks which can be read using three indicators, namely Moving Average (MA), Relative Strength Index (RSI), and Bollinger Bands.
PELUANG USAHA INOVASI PUPUK TULANG TERNAK DAN CANGKANG TELUR UNTUK PERTANIAN BERKELANJUTAN Ratih Apri Utami; Anarofida Anarofida; Meihilda Hoda Pratiwi; Rizky Bangkit Pamungkas; Sapna Dwi Elisa; Ubaidillah Ubaidillah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4066

Abstract

Food is one of the needs consumed by humans every day to support survival. Food consumed by humans certainly produces waste from unused food waste. The existence of livestock bones and egg shells that are abundant in the community as food waste from animal materials can be used for organic fertilizer. The effective content of the waste can support the completeness of fertilizer nutrients applied to plants. "PTC Organik" is here as a pioneering innovation in quality waste fertilizer from a combination of cow, chicken, and eggshell bone meal in order to support sustainable agriculture as well as food security due to the scarcity of subsidized fertilizers. The objectives of this program are 1) creating a diversification of organic fertilizers; 2) providing sustainable and environmentally caring organic fertilizer needs; and 3) foster an entrepreneurial spirit. The method of sales is carried out directly as well as indirectly. Product sales have been carried out from August to September 2022, where "PTC Organik" products were sold as much as 85 pcs with a weight of 500 grams each, revenue of Rp. 1,800,000,-, a profit of Rp. 471,508,-. While the BEP price is Rp. 24,000 and the BEP of the product is 47 pcs and B/C Ratio 1,28. Based on this, the product business "PTC Organik" indicates the potential to be developed.

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