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JAB (Jurnal Akuntansi dan Bisnis)
Published by UNIVERSITAS YPPI REMBANG
ISSN : 25023497     EISSN : 28285670     DOI : http://journal.uyr.ac.id/index.php/JAB/article/vie
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis. Fokus pada issue dibidang akuntansi, perpajakan serta ekonomi dan bisnis. JAB terbit dua kali dalam setahun, bulan Juni dan Desember. Setiap naskah yang dikirimkan ke JAB akan di telaah oleh Reviewer dan MITRA BESTARI yang sesuai bidangnya. Penulis akan menerima dua eksemplar cetak lepas (off print) setelah terbit. Jurnal Akuntansi dan Bisnis sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis, fokus pada issue dibidang: Akuntansi Perpajakan Ekonomi dan Bisnis. Sehubungan dengan perubahan bentuk dari Sekolah Tinggi Ilmu Ekonomi YPPI Rembang menjadi Universiatas YPPI Rembang, Pengelolaan jurnal berada dibawah Universitas YPPI Rembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi pada Bank-Bank di Kota Bengkulu) Lismawati, Lismawati
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.537

Abstract

This study aims to examine and analyze the effect of the effectiveness of accounting information systems on employee performance and to prove how the use of information technology moderates the effect of accounting information systems on employee performance. The population of this study were all employees of the finance department at conventional banks in Bengkulu City. Determination of the sample is done by purposive sampling method. The results show that the effectiveness of accounting information systems has a positive effect on employee performance and the use of the effectiveness accounting information technology does not moderate the effect of accounting information systems on employee performance. The theoretical implications of the results of this study are support the goal setting theory which In this case the existence of an accounting information system will lead to behavioral patterns for employees to work more optimally in a company so that it will improve employee performance and company goals will be achieved and practically, the results of this study are expected to be input for several banks in Bengkulu City to understand how the influence of accounting information systems on employee performance.  Keywords:   Effectiveness of Accounting Information System, Employee Performance, Utilization of Information Technology, Bank
ANALISIS KINERJA KEUANGAN PT KIMIA FARMA Tbk SEBELUM DAN SELAMA PANDEMI COVID-19 Setia, Rini
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.532

Abstract

The purpose of this study is to determine whether there is an influence of the Covid-19 pandemic on the financial performance of the company PT Kimia Farma Tbk. This research uses a quantitative descriptive approach with secondary data sources obtained from the  Indonesia Stock Exchange or the official website of PT Kimia Farma. Financial statement data for 2018-2019 is used as a reflection of before   the Covid-19 pandemic conditions, while financial statement data for 2020-2021 is used as a reflection of conditions during the Covid-19 pandemic. The performance analysis that will be used is the liquidity ratio analysis of the Current Ratio (CR) model, the leverage ratio analysis of the Debt to Equity Ratio (DER) model, the profitability ratio analysis of the Return On Asset Ratio (ROA) model, and the activity ratio analysis of the Receivable TurnOver model  (RTR). The results of this study show that there is an influence of the Covid-19 pandemic on financial performance at PT Kimia Farma Tbk. So that before the pandemic the company experienced a decline in financial performance, while during the Covid-19 pandemic there was an increase in financial performance.Keywords: Financial Statements, Financial Ratios, Financial Performance
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MENURUT TEORI SIGNALLING (Studi Pada Perusahaan Manufaktur SektorlIndustri Barang Konsumsi yang Terdaftarxdi Bursa EfekiIndonesia (BEI) Tahun 2017–2020) Agung Santosa, R Ery Wibowo
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.536

Abstract

This study aims to analyze1the effect of firm size, earnings quality, and investment decisions on firmavalue. The populationnin thisbstudy theaIndustrial SectorzManufacturing companieszlisted on the1Indonesia StockbExchange (IDX) inh2017–2020. The sampling methodtin this studyouses a purposive sampling technique, with a research samplelof 31 companies. The analytical method used is the SPSS 25bprogram. Data analysisnuses multipleylinearoregression. The resultsishowed that the coefficientlof determinationaresulted inbthe AdjustedxR2 41,6%. Basedlon the results oflthe simultaneous significancebtest showxthat the variable of firm size, earningsqquality and investment decisions simultaneouslyohave a positiveveffect on firmbvalue. The partial significance testzshows that firmisize has nozeffect on firmavalue, earningskquality has a negativeleffect on firmrvalue, and linvestment decisionsnhave a positiveceffect on firmovalue.Keywords : Firm size, earnings quality, investment decisions, firmovalue.
PENGARUH CITRA MEREK DAN PROMOSI SEBAGAI STRATEGI DALAM PENINGKATAN PENJUALAN (Studi Kasus pada Distributor Emas “Diandra Gold” Demak) Kusumawati, Dyah
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.533

Abstract

This study was conducted with the aim of examining the effect of brand image and promotion on increasing sales at Diandra Gold as a Mini Gold distributor in Demak Regency. Sampling by purposive sampling as many as 87 respondents from 11 sub-districts in Demak Regency, Central Java. The analysis technique uses multiple linear regression with a Likert scale as the measurement scale. Testing the significance of the effect of the independent variable (brand image and promotion) on the dependent variable (sales increase) using SPSS. SPSS test results show that partially and simultaneously brand image and promotion variables have a positive and significant effect on increasing sales. The higher the brand image in the minds of consumers, the more product sales will increase. The more frequent promotions are carried out and also through other advertising variations, product sales will also increase. Besides that, other research still needs to be done with different variables. Keywords: brand image, promotion, sales
PENGARUH KEPEMIMPINAN DAN PELATIHAN TERHADAP KINERJA KARYAWAN (Studi Pada Bagian Operator Produksi PT Anugrah Kama Ratih) Sutrisno, Niantoro
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.535

Abstract

Tujuan dari kegiatan penelitian ini adalah untuk mengetahui pengaruh kepemimpinan dan pelatihan terhadap kinerja karyawan bagian operator produksi PT Anugrah Kama Ratih.. Latar belakang dari penelitian ini adalah perlunya perbaikan pada kepemimpinan, pelatihan dan kinerja. Populasi dari penelitian ini berjumlah 44 orang, dengan jumlah sample diambil dari seluruh karyawan bagian operator produksi PT Anugrah Kama Ratih dengan jumlah sample  yang berjumlah 44 orang atau sample jenuh.  Metode analisis yang digunakan adalah analisis deskriptif dan analisis regresi linier sederhana. Hasil analisis menunjukkan kontribusi variabel bebas dalam upaya mempengaruhi variabel terikat dengan nilai koefisien determinasi r square sebesar 0,414. Hal ini menunjukkan bahwa 41,4% dari variabel kinerja karyawan dipengaruhi oleh variabel kepemimpinan dan pelatihan. Sedangkan sisanya sebesar 58,6% dipengaruhi oleh variabel lain yang tidak diteliti pada penelitian ini misalnya kompensasi, motivasi kerja, beban kerja, lingkungan kerja dan lain sebagainya.Kata kunci : Kepemimpinan, Pelatihan dan Kinerja Karyawan.
ANALISIS KINERJA LAPORAN KEUANGAN (STUDI PADA PT. TELKOM INDONESIA Tbk. PERIODE 2018-2021) Mokhlas, Mokhlas
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.538

Abstract

This study aims to analyze the performance of the financial statements of PT. Telkom Indonesia Tbk. period 2018-2021. With a tool to analyze the ratio of liquidity, solvency, activity, and profitability.Method used in this research is descriptive quantitative. The data used is secondary data in the form of financial reports issued by PT. Telkom Indonesia Tbk.Results of the liquidity ratio analysis study consisted of: a CR of 80.24 and a QR of 78.96. This value is below the industry average, namely; CR is 200% and QR is 150%, so it is categorized as not in good condition. The Solvency Ratio consists of a DAR of 47.17 and a DER of 89.84. This value is in good condition because it is above the industry average. The activity ratio consists of a TATO of 0.58 and a FATR of 2.89. This value is stated to be in bad condition because the average value of both is below the industry standard average, namely; TATO: 2 times, and FATR 5 times. Profitability ratios consist of GPM of 67.20, NPM of 21.59, this value is categorized as good, because it is above the average industry standard, namely; GPM 30%, and NPM 20%. Meanwhile, ROA was 12.44 and ROE was 23.58, which were in the bad category because the company's ROA and ROE averages were below the industry average, namely 30% ROA and 40% ROE.Keywords: Financial Statements, Financial Ratios, Ratio Analysis, Performance Finance PT. Telkom Indonesia Tbk.
PENGARUH SISTEM AKUNTANSI DIGITAL TERHADAP PENGAMBILAN KEPUTUSAN DENGAN BUDAYA PENGAMBILAN KEPUTUSAN ANALITIS SEBAGAI VARIABEL MODERASI Ashsifa, Izza; Mulyani, Ulva Rizky
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.539

Abstract

The increasing development of digital accounting systems has increased its influence on the decision-making quality. This study aims to examine the effect of the success factors of the digital accounting system on the advancement of the decision-making quality in the banking sector in Indonesia. Questionnaires were sent to 98 decision makers who are actual users of the digital accounting system. A quantitative research approach was adopted to examine the proposed research model using SEM-PLS. The results of the study show that the information quality has a significant impact on the overall quality of decision making with digital accounting systems, while data quality and system quality have an insignificant impact. The results also show that information quality has mediated the relationship between data quality and system quality on the decision-making quality. Analytical decision-making culture has strengthened the relationship between information quality and decision-making quality. This research will provide interesting implications and recommendations for practitioners, accounting managers and decision makers about evaluating the influence of digital accounting systems on improving the quality of decision making in the banking sector in Indonesia. Keywords: digital accounting system, decision-making quality, digitalization.
PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI ( PPAk ) Pratama, Rizka Ananda
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.534

Abstract

The purpose of this study was to determine the effect of motivation and education costs on student interest in taking the Accounting Profession Education (PPAk) at Private Universities in the city of Palembang. In this study, the variables of career motivation (X1), economic motivation (X2), and education costs (X3) were used. Data was collected by distributing online questionnaires to 12 private universities in the city of Palembang. Samples were taken using the proportionate stratified random sampling method with the Arikunto formula. The number of samples used is 151 respondents. This study uses SPSS version 26 to manage the data. Based on the t test, the significance of career motivation is 0.003 < 0.05, economic motivation is 0.003 < 0.05, and education costs are 0.106 < 0.05. The results of this study partially show that career motivation and economic motivation affect student interest in PPAk, while education costs have no effect on student interest in PPAk. Keywords: Career Motivation, Economic Motivation, Cost of Education, and Student Interest in Participating in Accounting Profession Education (PPAk).
PENGARUH LITERASI KEUANGAN, PROMOSI PENJUALAN DAN GAYA HIDUP TERHADAP PERILAKU KONSUMTIF PENGGUNA PAYLATER Mellisa, Mellisa; Rosmida, Rosmida
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.582

Abstract

The purpose of this study was to determine: (1) the effect of financial literacy on the consumptive behavior of paylater users. (2) the effect of sales promotion on the consumptive behavior of paylater users. (3) the influence of lifestyle on the consumptive behavior of paylater users. (4) the effect of financial literacy, sales promotion, and lifestyle on the consumptive behavior of paylater users. This research is a type of quantitative research using primary data sources (questionnaires). The sampling technique used purposive sampling with 71 respondents. Data collection using a questionnaire via google form and analyzed using Hypothesis Test (T Test) and (F Test). The results showed that: (1) there is an influence of financial literacy on the consumptive behavior of paylater users. (2) there is no effect of sales promotion on the consumptive behavior of paylater users. (3) there is an influence of lifestyle on the consumptive behavior of paylater users. (4) there is a simultaneous influence of financial literacy, sales promotion, and lifestyle on the consumptive behavior of paylater users.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN MEMBELIAN PRODUK WARDAH S, Niantoro
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.584

Abstract

This study aims to determine the effect of product quality and price on purchasing decisions. This research was conducted in the wholesale center of Cikarang, with the population being consumers of Wardah Foundation products. The dependent variable is the purchase decision, while the independent variables are product quality and price. With the sampling technique as many as 134 respondents. The data collection technique in this study was carried out by distributing a questionnaire (questionnaire) which was statistically processed with the help of SPSS 20.0 and using multiple linear regression analysis. The results of the descriptive analysis show that the product quality is included in the high category, and the price is also included in the high category. The results of the partial test (t-test) show that product quality has a negative and insignificant effect on purchasing decisions, and price has a positive and significant effect on purchasing decisions. And the results of the simultaneous test (F-test) show that product quality and price together have a positive and significant effect on purchasing decisions.             Keywords: Product Quality, Price and Purchase Decision

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