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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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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Siti Mutmainnah; Iwan Budiyono; Suryani Sri Lestari; Siti Hasanah; Mustika Widowati
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.v5i2.4061

Abstract

This study aims to analyze and obtain empirical evidence about the influence of professionalism, competence, independence and accountability on audit quality, both simultaneously and partially on corporate public accounting firms in Semarang. Data collection was carried out by survey using a questionnaire in the research area in the city of Semarang. The population in this study were all auditors at public accounting firms in Semarang. The model of analysis in this study uses several regression analysis model techniques and linear analysis used is the F test, t test and R2. The results of proving the hypothesis and discussion show that professionalism partially has a positive and significant effect on Audit Quality, Competence partially has a negative and insignificant effect on Audit Quality, Independence partially has a negative and insignificant effect on Audit Quality, Accountability partially has a negative and insignificant effect. on Audit Quality. Furthermore, professionalism , Competence, independence,and accountability simultaneously have a significant effect on Audit Quality.
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.v5i2.4157

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.
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.v5i2.4158

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.
PENGARUH MODEL SIKAP TIGA KOMPONEN TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK BUDS ORGANICS Ratu Chaterine Fajri; Anna 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.v5i2.4226

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.
MENILAI INTEGRASI MUATAN DATA ANALYTICS DALAM KURIKULUM PROGRAM STUDI KOMPUTERISASI AKUNTANSI POLINES Ulfah Hidayati; M. Noor Ardiansah; Alvianita G. Putri; Sri Murtini; A. Wafa Manshur
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4583

Abstract

Abstract : This study demonstrates a framework for integrating data analytics into an existing undergraduate accounting computerization course. One contribution of curriculum integration is that students are introduced to data analytics in a progressive or sequential manner, while not requiring additional semester credit units to reflect the information technology changes made to the curriculum and the accounting profession. The model from Qasim et al. (2020) proposes course learning outcomes (CLOs) related to data analysis with specific course levels. The findings show that data analysis materials are identified as existing and have an impact on changes in learning materials. Empirically, there are differences in the level of understanding and mastery of skills on data analysis tools between lecturers and students. The course that needs to develop the adoption of data analysis material is intermediate financial accounting expansively. This model can be used as a reference for lecturers and curriculum committees when updating the accounting curriculum to include data analytics.
IMPLEMENTASI BUSINESS MODEL CANVAS PADA UD MAKMUR MANDIRI Maria Theresia Heni Widyarti; Hartono Hartono; Jati Handayani; Zulaika Putri Rokhimah; Septian Yudha Kusuma
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4577

Abstract

Business model Canvas (BMC) or Canvas Business Model can simply be interpreted as the process of how companies create value and benefit from the value it creates on an ongoing basis. BMC is a tool developed to help business organizations and budding entrepreneurs to map and analyze their business models. BMC transforms a complex business concept into a simple one that is displayed on a single sheet of canvas containing a business plan with nine well-integrated key elements including internal and external strategy analysis. This study aims to formulate and determine a business strategy in an effort to develop a business using the Business Model Canvas (BMC) model at UD Makmur Mandiri in Semarang.The method of analysis of this research is descriptive qualitative research. The data collection method used is library research and direct research by means of observation, interviews, and documentation. The research results are in the form of a Canvas Business Model table which contains nine key elements, namely Customer Segment, Customer Relations, Customer Channel, Revenue Structure, Value Proposition, Key Activities, Key Resources, Cost Structure, and Key Partners. In addition, a SWOT analysis was also presented based on the Canvas Business Model Table, which can provide input for UD Makmur Mandiri in formulating its business ideas, creating value and benefiting from the value it creates on an ongoing basis in managing its business
ANALISIS PERHITUNGAN BIAYA KUALITAS (COST OF QUALITY) UNTUK MENINGKATKAN KUALITAS PRODUK Indra Hermawan; Novitasari Eviyanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4584

Abstract

Abstract : The purpose of this study was to analyze the components of quality costs and calculate the quality costs that occur in ED aluminum with the aim of improving product quality by reducing product defects. This research was conducted by identifying and calculating the cost of quality using the Prevention, Appraisal, and Failure (PAF) method. The research approach used is qualitative research with a case study approach. The object of this research is ED Aluminum, which is the largest aluminum craftsman in Yogyakarta and smelts aluminum into finished goods. The results of this study indicate that ED Aluminum already has activities that are used to improve the quality of the products they produce. Costs incurred to improve quality are employee and partner counseling costs, printing equipment manufacturing costs, machine maintenance costs, raw material inspection costs, work-in-progress inspection costs, finished product testing costs, rework on defective products, and warranty costs. The weakness of the PAF model classification is that it is only able to detect quality costs in financial reports and cannot describe costs that are difficult to identify (hidden costs). Suggestions for further research include explaining hidden costs.
PENGARUH PENGGUNAAN MEDIA SOSIAL BAGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) Mardinawati Mardinawati; Budhi Adhiani; Sumanto Sumanto; Teguh Budi Santosa; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4578

Abstract

The research was conducted on Micro, Small and Medium Enterprises (MSMEs) in the Magelang and Temanggung areas. The problem in this study is whether social media and its benefits affect the development of Micro, Small and Medium Enterprises (MSMEs). How does the use of social media affect the marketing of Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to determine the effect of using social media on the development of Micro, Small and Medium Enterprises (MSMEs). to determine the effect of using social media on the marketing of Micro, Small and Medium Enterprises (MSMEs). The method in this research is this research is a descriptive observational research on Micro, Small and Medium Enterprises (MSMEs) in Magelang City and Temanggung City. This study uses in-depth interviews and observations of SMEs. Methods of descriptive statistical analysis and qualitative analysis. Results are displayed in tables and graphs. The results show that MSMEs have used social media in developing their business, especially in product introduction and marketing. The most widely used social media are Facebook, Instagram and WhatsApp
PENGARUH PERAN PERANGKAT DESA, KEBIJAKAN DESA, AKSESIBILITAS LAPORAN KEUANGAN, DAN SISKEUDES TERHADAP AKUNTABILITAS DESA DI KECAMATAN PEMALANG Ali Imron
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4570

Abstract

ABSTRACT : This study used purposive sampling of 52 respondents. The testing in this study was carried out by testing the validity, reliability, classical assumptions, testing the hypothesis in the form of a t test, multiple linear regression analysis, the coefficient of determination. The results of the validity test for each variable question item are valid because the value of rtable > rcount. The results of the reliability test on each variable question item are reliable because the Cronbach alpha value is > 0.6. The results of multiple linear regression analysis in this study showed the variable Role of Village Officials (X1), Village Policy variables (X2), Financial Report Accessibility variables (X3). The SISKEUDES variable (X4) has an effect on Village Financial Accountability.
STRATEGI INVESTASI SAHAM PERBANKAN DENGAN PENDEKATAN TOP DOWN ANALYSIS Prihatiningsih Prihatiningsih; Embun Duriany Soemarso; Mohammad Muslikh; Mochamad Abdul Kodir; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4580

Abstract

Abstract : The population in this study are financial sector stocks listed on the Indonesian Stock Exchange, a sample of financial sector banking shares listed on the Indonesian stock exchange until December 2021. The analytical method used in this study is the Top Down Analysis method, which includes macroeconomic analysis, industry analysis. or sectoral analysis, analysis of financial statements or analysis of financial ratios, and analysis of stock valuations. Based on the results of macroeconomic analysis, Indonesia's average inflation rate of 2.73 in the last five years is relatively mild. The average BI Rate for the last five years has been 4.60%, with an average GDP of IDR 76,665.1 trillion, and the IHSG average for the last five years of 6,282.05. Based on these macro indicators, Indonesia in the last five years has been in a stable and conducive condition for investment. The growth of the Financial sector index exceeded the growth of the Jakarta Composite Index (IHSG). Based on the results of stock valuation and financial performance, banking stocks that have performed above the average for the financial sector in the last five years are shares of BBCA, BBRI, BBNI, BMRI, BBTN, and BDMN.

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