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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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THE INFLUENCE OF LAYOUT ON EMPLOYEE JOB SATISFACTION AT PT KERETA API INDONESIA (PERSERO) DAOP 4 SEMARANG Nugroho, Jati; Damayanti, Herlin
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.v10i01.690

Abstract

The purpose of this research were to fine out Layout (X) on Employee Job Satisfaction (Y) PT Kereta Api Indonesia (Persero) Daop 4 Semarang. The methods of data collection used in this research are observation, questionnaires and literature study. The questionnaires used a Likert scale with 4 rating score scale and the sample in this study were 40 employees’ of the PT Kereta Api Indonesia (Persero) Daop 4 Semarang. The analysis tools used are test of validity , reliability test, T test, simple linear regression and the coefficient of determination. Based on the calculation using SPSS version 25, the results of this research shows that the regression equation Y = 4,811 + 0,789x and the T test results stated that Layout (X) t count was bigger than t table and has a significant bigger than level significance, so the Layout variable have a significant positive influence to The Employee Job Satisfaction. While from the result of determination coefficient (Adjusted R Square) showed that 0,582 or 58,2% of the independent variable were Layout. It means that 58,2% of employee job satisfaction was explained by Layout. While 41,8% was explained by other factors not examined in this research.Keywords: Employee Job Satisfaction and Office Layout
PROFITABILITAS DALAM MEMODERASI HUBUNGAN ANALISIS NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH Listiyowati, Listiyowati; Shalahudin, Muhammad Sahid
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.v9i02.626

Abstract

Murabahah financing in the sharia commercial banking sector is financing that is very popular with the public, because it has a lower level of risk. The aim of the research is to determine the effect of non-performing financing on murabahah financing with return on assets as a moderating variable. This research was conducted at Islamic commercial banks registered with the OJK in 2018-2022. By using a purposive sampling, sample of 50 banks was obtained. This experience method uses moderation regression analysis (MRA) test with a few data analysis method which is, normality test, heterokedastisitas test and autocorrelation test. The research results show that NPF has an influence on murabahah financing. This means that as long as sharia commercial banks are able to manage and regulate the risk management of the NPF value well, this will also be able to increase the level of murabahah financing. This is because sharia commercial banks will use other sources they have to reduce the existing high NPF value. and ROA is able to moderate the relationship between NPF and murabahah financing. This is because when the NPF increases and profits are able to provide good interactions, the bank does not experience a significant impact. When profits are able to provide a positive impact on NPF, then on the one hand murabahah financing experiences a decline. Because Islamic banks do not use profits to increase the level of murabahah financing, but profits are used to cover the NPF level owned by the company.
The Role of Early Adoption of Artificial Intelligence in Supporting the Growth of Micro and Ultra-Micro Enterprises in Indonesia: Challenges and Opportunities Fajri, Fajri; Perdana, Kukuh Adi; Manurung, Dita Ully; Narayan Dharmawan, Putu Kana; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.744

Abstract

The rapid advancement of Artificial Intelligence (AI) technologies has unlocked significant potential for enhancing the performance of micro and ultra-micro enterprises (UMEs) in Indonesia. This study explores the role of early AI adoption in supporting the growth and competitiveness of these enterprises, which constitute a vital segment of Indonesia’s economy. The paper examines how AI-driven tools can improve business operations, from marketing automation and customer engagement to inventory management and financial planning. Moreover, it discusses the unique challenges faced by micro and ultra-micro enterprises in adopting AI, including limited digital literacy, financial constraints, and inadequate infrastructure. Opportunities arising from AI adoption, such as improved access to markets, personalized customer experiences, and data-driven decision-making, are also highlighted. The findings emphasize the importance of tailored AI solutions, government support, and capacity-building initiatives to address the barriers to adoption. This paper concludes by offering actionable recommendations for policymakers, technology providers, and entrepreneurs to foster an enabling ecosystem for AI integration, thereby unlocking its full potential to drive sustainable growth and innovation in the sector.Keywords: Artificial Intelligence, Early Adoption, Micro Enterprises, Ultra-Micro Enterprises, Business Growth, Digital Transformation, 
PENGARUH FUNDAMENTAL SAHAM DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Darmawan, Dahlia; Notoatmojo, M. Iqbal
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.v9i02.635

Abstract

This study aims to analyse the effect of Return On Equity, Debt to Equity Ratio, Earning Per Share and Inflation on stock prices using the panel data regression analysis method with the eviews application. This study uses purposive sampling technique in sampling. The samples in this study consist of 14 companies from a total population of 117 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2018-2022. The results showed that partially Earning Per Share has a significant effect on stock prices, Debt to Equity Ratio has a negative and significant effect on stock prices, while Return On Equity and inflation have no effect on stock prices. While simultaneously Return On Equity, Debt to Equity Ratio, Earning Per Share and inflation affect stock prices.. Keywords: Return On Equity, Debt to Equity Ratio, Earning Per Share, Inflation, Stock Prices.
Enhancing Rural Economic Potential through Ecosystem Profitability Analysis: A Strategic Approach for Ultra-Micro Enterprises. Salat, Roy; Rinela, Yuniar Yesa; Chandramitasari, Widyaning; Wibawa, Tio Anta; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.734

Abstract

Rural economies play a critical role in national development, yet their potential often remains underutilized due to structural and operational challenges faced by ultra-micro enterprises (UMEs). This study explores a strategic framework for enhancing rural economic potential through Ecosystem Profitability Analysis (EPA). EPA provides a holistic evaluation of interconnected economic activities within rural ecosystems, identifying synergies and gaps in resource allocation, market access, and value chain integration. By applying this approach, the study examines case studies of UMEs in rural regions, highlighting key success factors and barriers to scalability. Findings suggest that adopting EPA enables UMEs to optimize resource utilization, improve profitability, and strengthen their contribution to local economies. Recommendations are made for policymakers and development practitioners to incorporate EPA as a tool for fostering sustainable growth in rural enterprises. This research underscores the importance of ecosystem-based strategies in addressing systemic inefficiencies and empowering rural economic resilience.Keywords: Rural economics, ultra-micro enterprises, ecosystem profitability analysis, economic potential, strategic framework.
ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN VOLUME PENJUALAN PADA TOKO ONLINE KNITTING WAREHOUSE Widowati, Retno; Safira, Syahra
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.v9i02.637

Abstract

This research was conducted to find out the marketing strategy for the Knitting Warehouse online shop. The purpose of this research is to find out marketing strategy analysis, find out obstacles and solutions in solving problems. Data collection is through observation, namely directly observing the object being studied. There are many obstacles that occur and emerge, namely competing products, websites that often have problems, building a good image for customers and increasingly diverse promotions. The solution to increase sales volume is still less effective, however, by analyzing an effective marketing strategy, it can be done using an analysis using the marketing mix (Marketing Mix)7p. Through marketing strategy analysis, the Knitting Warehouse online store can evaluate the effectiveness of the sales strategies that have been implemented and identify potential improvements or changes that are needed.Key Word: marketing mix, sales volume
The Role of Banking Digitalization in Enhancing Business Capacity among Rural Communities in Indonesia Samara, Faiz Nasrullah; Prawoto, Benny Rahardian; Maulana, Arsha; Firdaus, Arief Ridwan; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.748

Abstract

The digitalization of banking has emerged as a transformative force in enhancing financial inclusion and supporting economic growth, particularly in rural communities. This study examines the role of banking digitalization in improving business capacity among rural communities in Indonesia. By leveraging digital banking services such as mobile banking, e-wallets, and online loan platforms, rural entrepreneurs can access financial resources, manage transactions efficiently, and participate in broader economic activities. The findings reveal that digital banking reduces barriers to credit access, increases financial literacy, and promotes entrepreneurship. Furthermore, it enables rural businesses to integrate into the digital economy, fostering resilience and growth in local markets. However, challenges such as digital literacy gaps, infrastructure limitations, and trust issues must be addressed to maximize the potential of banking digitalization. This study underscores the importance of collaborative efforts among policymakers, financial institutions, and community stakeholders to ensure equitable access and sustainable development in rural areas. Keywords: Banking digitalization, rural communities, business capacity, financial inclusion, digital economy
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KONSUMTIF PENGGUNA SHOPEE PAYLATER PADA GENERASI Z (STUDI KASUS PADA MAHASISWA FEBI IAIN SYEKH NURJATI CIREBON)) Khaerunisa, Risma; Fanther, Refaldo; Sukardi, Didi
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.v10i01.678

Abstract

The aim of this research is to determine: 1) the influence of financial literacy on the consumptive behavior of Shopee paylater users. 2) the influence of lifestyle on the consumptive behavior of Shopee paylater users. 3) the influence of financial literacy and lifestyle on the consumer behavior of Shopee paylater users. This research uses quantitative research methods with a survey approach and uses primary data sources through questionnaires. The sampling technique used purposive sampling with a total of 97 respondents obtained using the Slovin formula. Data were collected using a questionnaire via a Google form which was distributed to respondents online. Data were analyzed using the SPSS 23.0 program. which analyzes research instrument tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests. The findings from this research show that: 1) there is a negative and significant influence between financial literacy and the consumptive behavior of Shopee paylater users. 2) there is a positive and significant influence of lifestyle on the consumer behavior of Shopee paylater users. 3) there is a positive and significant influence of financial literacy and lifestyle together or simultaneously on the consumptive behavior of Shopee paylater users.
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Rohmah, Nazilul; Imron, Ali
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.v9i02.633

Abstract

This study aims to determine the effect of good corporate governance, leverage, and company size on profitability. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This type of research is a type of quantitative research. The sampling technique used was a side purposive technique. The research sample consisted of 15 companies with a total of 75 data studied. The data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The data analysis method used was multiple linear regression analysis using the SPSS version 23 program. The results showed that the board of independent commissioners had a significant positive effect on profitability (ROA), leverage (DER) and firm size had a significant negative effect on profitability (ROA), while institutional ownership and audit committee have no effect on profitability (ROA).  Keywords : Institutional ownership, independent board of commissioners, audit committee, leverage, and company size.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN Herianto, Rizka Oktavia; Wibowo, R. Ery
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.728

Abstract

This study aims to examine the effect of profitability, earnings management, leverage, and foreign ownership on CSR disclosure. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The sample was selected using purposive sampling method, and the number of companies that became the sample was 52 with 104 units of analysis. The data analysis of this research used multiple linear regression. The results showed that profitability variable had a positive effect on CSR disclosure. The leverage variable has a negative effect on CSR disclosure. Earnings management and foreign ownership variables have no effect on CSR disclosure Keywords: Profitability, Earnings Management, Leverage, Foreign Ownership, Disclosure of Corporate Social Responsibility (CSR).

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