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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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ANALISIS FAKTOR YANG MEMPENGARUHI MINAT BELI KOLEKSI KEBAYA MEGA ARUM COLLECTION KLATEN Apriliyani, Vika; Susanti, Ari
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.v9i1.600

Abstract

This research was conducted with the aim of examining the effect of Perceived Quality (X1), Brand Trust (X2) and Word of Mouth (X3) on Purchase Intention (Y) of the Mega Arum Collection kebaya collection. This type of research is a quantitative method. Using the Roscoe technique and purposive sampling, the number of respondents in this study was 100 samples who were old and new consumers of Mega Arum Collection. The population in this study were consumers of the Mega Arum collection in the Klaten area and the sample criteria in this study were consumers who had purchased the Mega Arum collection. This study uses multiple linear regression analysis techniques. The research results obtained, Perceived Quality (X1) has no effect on Purchase Intention (Y), while Brand Trust (X2) has an effect on Purchase Intention (Y), then Word of Mouth (X3) has no effect on Purchase Intention. Keywords: Perceived Quality, Brand Trust, Word of Mouth.
KINERJA KEUANGAN, RISIKO, DAN RETURN SAHAM PADA PERBANKAN DI INDONESIA Ridhasyah, Rizki; Kareem, Yunesta Anugiatama; Andanawarih, Parasdya Pandhu
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.v9i1.602

Abstract

This research contributes to examine the effect of Financial Performance and Risk on Stock Returns in banking companies in Indonesia. This study attempts to incorporate elements of financial performance and risk as they are closely related to the fluctuations of stock prices through the financial contributions of banks and the challenges they face. A sample of 39 banking companies listed on the Indonesia Stock Exchange was selected for the observation period of 2018-2021, resulting in 156 observation data. Financial Performance was proxied using Return on Assets (ROA), Debt to Equity Ratio (DER), Cash Ratio (CR), and Total Assets Turnover (TATO). Risk was measured using Non-Performing Loan (NPL), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR). The results of this study indicate that financial performance, proxied by ROA and CR, has a negative effect on stock returns. In contrast, DER and TATO do not have a significant impact and have a positive effect on stock returns, respectively. The research also provides information that risk, measured by NPL, NIM, and LDR, does not have a partial influence on stock returns, whereas CAR has a positive influence. Keywords: Stock Return, Financial Performance, Risk, Bank
ANALISA YANG MEMPENGARUHI PROFITABILITAS (Studi Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indoinesia Tahun 2014-2018) Mohklas, Mohklas; Latifah, Lina Khoiirul; Kurniawati, Endang
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.v9i1.577

Abstract

This study aims to examine the effect of cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover on profitability. Population in this study are food and beverage companies listed on the IDX in 2014-2018. Sampling was carried out using a purposive sampling method with a total of 6 companies and a total sample of 30. Type of data used in this research is secondary data. Collection method is carried out through documentation studies and literature studies. Data analysis techniques using multiple linear regression analysis, and hypothesis testing (t-test). Results of this study indicate that cash turnover and accounts receivable turnover have no effect on profitability, while inventory turnover and working capital turnover have an effect on profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Working Capital Turnover, and Profitability.
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Tambunan, Ronia -
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.v9i1.592

Abstract

This study aims to determine the effect of audit committees, managerial ownership and company size on the financial performance of transportation and logistics companies listed on the IDX for the period 2018 – 2021. The study population is a company engaged in the transportation and logistics sector by selecting the sample through a purposive sampling method. There are 8 companies that meet the criteria as research samples. Data analysis techniques using simple linear regression analysis, and multiple linear regression analysis. The research results show that good corporate governance (proxied by audit committees and managerial ownership), capital structure and company size have no effect on financial performance. Keywords: Good Corporate Governance, Capital Structure, Company Size, Financial Performance
THE EFFECT OF BRAND AWARENESS AND QUALITY PERCEPTIONS ON BRAND EQUITY OF KOFFIE MINOR SEMARANG Nugroho, Jati; Supaya, Sandi; Ramadany, Rania Putri
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.v9i1.587

Abstract

This study aims to determine the effect of brand awareness and perceived quality on the brand equity of Koffie Minor Semarang. The research sample was 60 respondents who were selected using purposive sampling technique. Primary data collection using interviews and questionnaires, as well as literature study for secondary data. Instrument testing is done by testing the validity and reliability. Regression analysis used is multiple regression analysis consisting of t test, F test and coefficient of determination. The results of the coefficient (R2) show 0.773 this means that brand awareness and perceived quality have an effect of 73.3% on brand equity, while the remaining 26.7% is influenced by other variables not discussed in this study. Partially,
PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP TINGKAT MATERIALITAS PEMERINTAH KABUPATEN BANYUASIN Ananda, Rudi
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.v9i1.588

Abstract

The purpose of this study was to empirically prove the simultaneous and partial influence of auditor professionalism and experience on the level of materiality in examining government financial statements at the Internal Auditor Inspectorate of Banyuasin Regency. The population in this study were Internal Auditors of the Banyuasin Regency Inspectorate, 2015 year of observation, totaling 73 Auditors using a sample using a census technique where the entire population was used as a research sample. The data analysis technique uses multiple linear regression with statistical testing of the F test, t test, and determination test. The results of this study prove that simultaneously, Auditor Professionalism and Auditor Experience have a significant effect on materiality. In conclusion, the aspects of professionalism and experience are simultaneously very important for an auditor to reveal materiality. The better the professionalism and experience, the easier it is for the auditor to reveal materiality. Partially, Auditor Professionalism and Auditor Experience have a significant effect on materiality. The better the professionalism, the easier it is for the auditor to reveal materiality. In conclusion, the experience aspect is also very important for an auditor in disclosing materiality. The better the experience, the easier and faster the auditor uncovers materiality.
AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) (Studi pada Puskesmas Bulili di Kota Palu) Din, Muhammad
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.v9i1.583

Abstract

Novita Pratiwi, C 301 14 194, Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi pada Puskesmas Bulili di Kota Palu). Dibimbing oleh Muhammad Din, SE., M.Si., Ak selaku pemmbimbing I dan  Rahma Masdar, SE., MSi,. Ak slaku pembinbing II.Penelitian ini bertujuan untuk mengetahui penerapan akuntabilitas dan transparansi dalam peneglolaan dana BOK di Puskesmas Bulili di Kota Palu. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan studi dokumentasi menggunakan teknik purposive sampling.Berdasarkan hasil penelitian ini menunjukkan bahwa pengelolaan dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Bulili telah melaksanakan prinsip-prinsip akuntabilitas dan transparansi pada pengelolaan dana BOK dengan baik. Temuan bentuk akuntabilitas pengelolaan dana BOK terbagi atas dua dimensi, yaitu Akuntabilitas Manfaat dan Akuntabilitas Keuangan. Program  bantuan operasional kesehatan sudah cukup transparan hal ini boleh dari cara pengolahan MINLOK dan POA yang mengaitkn semua staf puskesmas. Secara keseluruhan penerapan akuntabilitas dan transparansi di Puskesmas Bulili di Kota Palu sudah berjalan dengan baik dan dapat dikatakan telah lewat meelalui sukses, maupun sedang ada sbagian keluhan yang tengah mesti diperbaiki tiap tahapnya.
PENGARUH IMPLEMENTASI SIMDA, KUALITAS SDM, PENERAPAN SAP, DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS LAPORAN KEUANGAN PEMDA Fu'adah, Khurriyatul; Zahro, Nafi' Inayati; Handayani, Retno Tri
Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i01.683

Abstract

Tujuan dari studi ini adalah untuk mengevaluasi dampak pelaksanaan Sistem Informasi Manajemen Daerah (SIMDA), kualitas sumber daya manusia, penerapan standar akuntansi pemerintah, dan dukungan dari manajemen puncak terhadap kualitas pelaporan keuangan entitas pemerintah daerah. Penelitian ini dilakukan dengan melibatkan Organisasi Perangkat Daerah (OPD) di Kabupaten Demak dan menggunakan metode purposive sampling dengan partisipasi 120 responden. Data primer dikumpulkan melalui survei menggunakan kuesioner. Analisis data dalam studi ini melibatkan penggunaan teknik analisis regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa pelaksanaan SIMDA, kualitas sumber daya manusia, dan penerapan standar akuntansi pemerintah tidak memiliki dampak signifikan pada kualitas pelaporan keuangan entitas pemerintah daerah, sedangkan dukungan dari manajemen puncak berpengaruh positif pada kualitas pelaporan keuangan entitas pemerintah daerah
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Choirudin, Moch Amin; Istanti, Sri Layla Wahyu
Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i01.687

Abstract

The aim of this research is to determine the effect of leverage, liquidity, company size and stock trading volume on stock returns in food and beverage companies listed on the Indonesia Stock Exchange from 2020-2022. This research uses the dependent variable stock returns, while the independent variables are leverage, liquidity, company size and stock trading volume. The population used is 61 food and beverage companies listed on the Indonesia Stock Exchange from 2020-2022, which can be accessed at www.idx.co.id. The documentation method was used to collect data in this research. The purposive sampling method was used to select samples. The research sample consisted of 20 companies and a total of 60 observations. Multiple linear analysis is the data analysis method used. Before the regression is carried out, the classic assumption test is used to obtain the Best Linear Unbias Estimate (BLUE) data. The results of hypothesis testing show that company size has a positive impact on stock return, conversely, leverage, liquidity, and stock trading volume have an insignificant negative impact on stock returns. Keywords: leverage, liquidity, company size, stock trading volume, stock returns
INOVASI PENGELOLAAN BANTUAN KEUANGAN : REFORMASI DAN REFORMULASI PENGALOKASIAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN KEPADA PEMERINTAH DESA (STUDI KASUS PADA PEMERINTAH KABUPATEN PATI) Fardani, Rizal; Kartiko, Sigit Wahyu; Heny, Wijayanti
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.638

Abstract

The allocation of special financial assistance from the Pati Regency Government to the Village Government from 2017 to 2019 has always increased, in 2020 it has decreased due to refocusing related to handling the Covid-19 pandemic, in 2021 and 2022 it has increased again. The policy of allocating the financial aid budget is specific in nature to facilitate the aspirations of the main ideas of council members and regional heads for promises to their constituents. The purpose of this study is to analyze the policy on allocating special financial assistance from the Pati District Government to the Village Government. The design of this study is a qualitative research to gain insight into what is known and to obtain more complex details regarding phenomena in the management of financial aid. The results of the study concluded that this financial assistance should be used to stimulate funding for affairs in the Village which are a priority for the Regional Government in order to encourage the achievement of minimum service standards (SPM), and it is necessary to optimize the use of information technology in (1) formulating the allocation of special financial assistance, (2) determining the location of activities, in particular determining the variable recipients of financial assistance by (a) improving the SPM Indicators and improving the SPM data, (b) determining activities in the Village that will be funded by special financial assistance (c) determining the unit cost of activities in the Village that will be funded by special financial assistance, (d) determination of regions that have not yet achieved SPM, (d) determination of priority locations and (e) determination of output targets from proposed activities for next year and forward estimates for the next three years. Keywords: Innovation, Budget Constraints, Performance based budgeting

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