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Program Studi Diluar Kampus Utama (PSDKU) Politeknik Negeri Malang di Kota Kediri Kampus 1, JL Mayor Bismo No 27 Kelurahan Semampir, Kecamatan Kota, Kota Kediri
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INDONESIA
Jurnal Akuntansi dan Ekonomi Bisnis
Published by Politeknik Negeri Malang
ISSN : 22524479     EISSN : 25485326     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Ekonomi Bisnis (JAEB) PSDKU Kediri merupakan jurnal yang diterbitkan oleh Jurusan Akuntansi dan Keuangan PSDKU Politeknik Negeri Malang di Kota Kediri. JAEB adalah jurnal yang dapat diakses secara umum (terbuka). JAEB menerbitkan jurnal secara berkala dua kali dalam satu tahun, pada bulan April dan Oktober. Pada setiap volume terdiri dari 5 artikel. Setiap artikel akan diulas paling sedikit oleh dua orang pengulas.Artikel ilmiah yang termuat dalam jurnal penelitian ini fokus pada bidang Akuntansi, Keuangan, Manajemen, Ekonomi dan Bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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IMPLEMENTASI ACTIVITY BASED COSTING PADA UMKM SPICY WINGS ABANG ZAI Naiza Ananda Rosalia; Naswa Kesyal Azizi; Rahma Gunawan; Riyani Yasina Putri; Tiar Lina Situngkir
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9206

Abstract

Penelitian ini bertujuan untuk menerapkan metode Activity Based Costing (ABC) di UMKM Spicy Wings Abang Zai agar bisa mendapatkan perhitungan harga pokok produksi (HPP) yang lebih tepat dibandingkan dengan metode yang biasa digunakan. Penelitian menggunakan pendekatan kuantitatif deskriptif untuk mengenali aktivitas-aktivitas yang memicu terjadinya biaya serta menghitung bagaimana biaya overhead dialokasikan berdasarkan aktivitas tersebut. Hasilnya menunjukkan bahwa metode ABC memberikan gambaran biaya yang lebih akurat karena setiap produk memiliki penggunaan aktivitas yang berbeda. Aktivitas pengemasan menjadi bagian terbesar dari biaya, sedangkan aktivitas pembuatan bumbu memiliki biaya yang paling rendah. Dengan demikian, metode ABC lebih efektif digunakan untuk menentukan harga produk dalam pengambilan keputusan biaya di UMKM.
ANALISIS KOMPARATIF STRATEGI PENETAPAN HARGA GOJEK DAN MAXIM: IMPLIKASINYA TERHADAP LOYALITAS KONSUMEN Rana Saipullah; Muhammad Firman Hakim; Nayna Carissa Putri Ariefandi; Dwi Desi Yayi Tarina
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9260

Abstract

The development of digital technology in Indonesia has significantly transformed the transportation industry, especially with the emergence of online platforms such as Gojek and Maxim. This study uses a normative legal research method with a library research approach, relying on secondary data from legislation, books, scientific journals, and relevant articles. The results show that Gojek focuses on building a comprehensive ecosystem of services, while Maxim competes through lower fares and simpler offerings, giving consumers diverse and competitive choices. However, this also creates both opportunities and challenges for MSMEs, requiring active government regulation to ensure fair and healthy competition. With appropriate regulation, online transportation is expected to develop sustainably and bring broad economic benefits to Indonesian society.
KESETARAAN GENDER DI DESA SUCI PANTI: CAPAIAN SUSTAINABLE DEVELOPMENT GOALS DAN TANTANGAN KULTURAL Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9467

Abstract

Gender equality is one of the main issues in achieving the Sustainable Development Goals (SDGs), especially in the fifth goal which emphasizes the importance of women's empowerment and equal rights between men and women. This study aims to understand gender equality in Suci Village, Panti District, Jember Regency which has been realized in various aspects such as education, health, economy, and social participation. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The results show that gender equality in Panti Suci Village has shown significant progress through the presence of the Women's Coalition, increased access to education and health, and the involvement of women in productive economic activities. However, patriarchal cultural challenges remain an obstacle that needs to be overcome to achieve more substantial equality.
THE IMPACT OF MOBILE TRADING ADOPTION ON FINANCIAL PERFORMANCE AND MARKET VALUATION: EVIDENCE FROM DAR ES SALAAM STOCK EXCHANGE PLC (2018–2024) Issa Ahmed; Ramadhan Hussein Kagwandi; Hamisa Rashid Kuffa; Peace Faustine
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9523

Abstract

This study assesses whether Dar es Salaam Stock Exchange PLC’s adoption and scaling of the Mobile Trading Platform (“Hisa Kiganjani”) coincided with changes in accounting-based financial performance and market valuation. Using a paired pre–post design, it compares 2017–2020 (pre) with 2022–2025 (post), excluding 2021 as a transition year. Five ratios (CR, ROA, DAR, DER, TATO) are combined into a standardized composite Financial Performance (FP) index, and year-end closing price is used as a proxy for market valuation. With four matched pairs, Wilcoxon signed-rank tests indicate no statistically significant shift in the FP index (W = 2.0, p = 0.375) and a directional but statistically non-significant increase in share price (W = 0.0, p = 0.125). Descriptively, 2025 shows increased mobile participation and turnover alongside trading-rule reforms. Overall results suggest an indicative pattern consistent with a gradual absorption interpretation, where valuation effects strengthen as adoption scales and market design improves, while accounting ratios show no discrete change.

Page 11 of 11 | Total Record : 104

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