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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 PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Peroide tahun 2019-2022) Mohklas, Mohklas; Ni'mah, Alfiyatun; Kurniawati, Endang
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.v9i02.631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kebijakan deviden terhadap nilai perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan dan kebijakan deviden. Variabel dependen pada penelitian ini adalah nilai perusahaan.                      Pada penelitian menggunakan data sekunder yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang tedaftar di Bursa Efek Indonesia periode 2019 -2022. Teknik pengambilan sampel yang digunakan adalah pusposif sampling dan jumlah sampel sebanyak 38 perusahaan. Metode analisis data menggunakan program SPSS 25.                      Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh negatif signifikan terhadap nilai Perusahaan, sedangkan kebijakan deviden tidak berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Ukuran Perusahaan, Kebijakan Deviden, dan Nilai Perusahaan
PERAN DUTA WISATA SEBAGAI BRAND AMBASSADOR PARIWISATA KABUPATEN DEMAK Rosana, Anita Septiani; Kusumawati, Dyah
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.v10i01.689

Abstract

ABSTRACTIn the tourism context, tourism ambassadors can act as regional brand ambassadors. A brand ambassador is someone appointed by a company or organization to promote a product or service. In this case, tourism ambassadors are appointed by the regional government of Demak Regency to promote tourism potential in Demak Regency. This study's goal is to define the role and duties of tourism ambassadors as brand ambassadors in promoting tourism potential in Demak Regency because brand ambassadors are cultural identities or icons, where they can act as a marketing tool that will represent the product they offer.This study's research object is a qualitative descriptive study being the Demak Tourism Office and tourist attraction managers. The sampling strategy employed in this study a snowballing sample technique, consisting of 7 sources (informants), namely 5 people from the Demak Regency Tourism Office and 2 managers from tourist attractions.The study's conclusions include: (1). The formation of the Demak Tourism Ambassador as a brand ambassador will be able to build and advance all tourism potential in Demak Regency; (2). Demak Tourism Ambassadors have carried out outreach and education activities about Demak tourism, namely by participating in tourism awareness groups (pokdarwis); (3). The Demak Tourism Ambassadors formed the Paguyuban Mas dan Mbak Demak (PAMADE), which aims to be a communication and education forum about Demak tourism. Demak Tourism Ambassadors must have a sense of "sense of belonging" to Demak Regency, especially regarding the world of Demak tourism. The activities carried out are positive and creative to participate in supporting the programs of the Demak Tourism Office. Keywords: tourism ambassador, brand ambassador, tourism
DETERMINAN LITERASI KEUANGAN PADA GENERASI MILENIA DI KOTA SEMARANG Fuadi, Faiq; Kusumawati, Dyah
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.v9i02.636

Abstract

This research was conducted with the intention of determining the influence of financiaI knowledge, financiaI attitudes and financiaI behavior on financial literacy in the millennial generation in Semarang City. Sampling was taken using an accidental sampling and purposive sampling approach of 101 respondents. Research data analysis uses vaIidity test, reIiability test, correIation coefficient test, coefficient of determination test, simpIe linear regression analysis, multipIe linear regression anaIysis, t test, and F test using the IBM SPSS Statistics version 25 tool. The SPSS test results show that partial financial knowledge and financial behavior variables have a positive effect on financial literacy, while financial attitudes have no effect on financial literacy. Simultaneously all variabIes of financial knowledge, financiaI attitudes, financial behavior have a positive effect on financiaI literacy. There needs to be outreach about the importance of financiaI literacy in schools/ higher education. Apart from that, other research still needs to be carried out with different independent variables. Keywords: financial knowIedge, financial attitudes, financiaI behavior, financial literacy
Empowerment and Literacy Initiatives to Enhance Ultra Micro Debtor Classes: Strategies for Sustainable Regional Economic Growth Kurniawati, Atika Detty; Febrianti, Putri; Suryani, Suryani; Rizky, Ilham; 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.v10i02.733

Abstract

This article explores empowerment and literacy initiatives aimed at enhancing the capacity of ultra-micro debtor classes as a strategy for fostering sustainable regional economic growth. The study focuses on developing entrepreneurial competencies, financial literacy, and access to relevant technologies for ultra-micro debtors, who often face challenges such as limited education, financial knowledge, and access to resources. Through case studies in regions with significant ultra-micro economic activity, the research identifies community-based empowerment methods, financial literacy training, and digital platforms to support small business management. The findings reveal that these programs not only improve the productivity and income of debtors but also strengthen local economic resilience, promote financial inclusion, and create new job opportunities. The article concludes that collaboration between local governments, financial institutions, and local communities is crucial to ensuring the sustainability of these programs in supporting regional economic growth.Keywords: Ultra-micro debtors, empowerment initiatives, financial literacy, entrepreneurial development. 
PENGARUH KAPASITAS MESIN DAN JUMLAH PERSEDIAAN BAHAN BAKU TERHADAP VOLUME PRODUKSI Sutrisno, Niantoro; Faradila, Rizka; Sirait, Edison P.
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.v10i01.680

Abstract

Background of this research based on  data’s observational at a company relating to capacity, amount of raw material inventory and production volume where the phenomena that occur still need to be optimized. This research uses a quantitative approach and uses primary data as a data source obtained from the results of questionnaires distributed to respondents related to activities in accordance with the specified research variables. The analytical methods used are instrument testing, classical assumption testing, multiple regression analysis, hypothesis testing and coefficient of determination (Adjusted R2). The results of this research show that:1. The machine capacity variable partially has a positive and significant effect on production volume at PT. Gema Graha Saran, Tbk Bekasi Regency.2. The raw material inventory variable partially has a positive and significant effect on production volume at PT. Gema Graha Sarana, Tbk Bekasi Regency.3. The variables of machine capacity and raw material inventory simultaneously have a positive and significant effect on production volume at PT. Gema Graha Sarana, Tbk Bekasi Regency       Keywords :Raw Material Inventory, Machine Capacity, and Production Volume
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FAST MOVING CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Anggraeni, Putri; Ariyanti, Rizka
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.v9i02.632

Abstract

Along with the rapid development of the business world, it requires companies to increase their attention to the social environment. Social responsibility is currently getting more and more attention in the business world. This study aims to find out how the effect of Good Corporate Governance, leverage, and profitability on Corporate Social Responsibility (CSR) in Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Good Corporate Governance is proxied by institutional ownership, independent board of commissioners, audit committee. Leverage is measured by the Debt to Equity Ratio (DER), and profitability is measured by Return on Assets (ROA). The population in this study are Fast Moving Consumer Goods companies in the Food and Beverages sub-sector which are listed on the Indonesia Stock Exchange. Statistical analysis in this study used multiple linear regression analysis and used the IBM SPSS 23 analysis tool. Based on the results of the analysis it can be seen that the audit committee has an effect on Corporate Social Responsibility (CSR), while institutional ownership, independent board of commissioners, Debt to Equity Ratio (DER) and Return on Assets (ROA) have no effect on Corporate Social Responsibility (CSR). While the results of the F test show that all independent variables have an effect on Corporate Social Responsibility (CSR) simultaneously. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, and Corporate Social Responsibility (CSR)
ENHANCING LOAN ORIGINATION THROUGH DIGITIZATION AND DATA ANALYTICS IN BANK BRI Setyarko, Ardhy; Nugraha, Erik Ridha; Wibawa, Tio Anta; Dewi, Nurma Gupita
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.v10i01.684

Abstract

Digitalization and data analytics in loan origination offer numerous benefits to banking institutions, including increased processing speed, improved decision-making, cost efficiencies, better customer experiences, and easier regulatory compliance. However, these advancements come with challenges such as cybersecurity risks, high initial costs, privacy concerns, technology adaptation difficulties, and system integration complexities. By implementing appropriate solutions, such as improving cybersecurity, conducting financial analyses, ensuring transparent data use, providing training, and seeking expert assistance, banks can address these limitations and fully leverage the benefits of enhanced loan origination efficiency. The adoption of digitalization and data analytics has transformed traditional loan origination processes into streamlined and efficient systems. Digitalization has enabled banks to automate workflows, reduce processing times, and improve customer experiences. Data analytics has provided banks with insights into customer behavior, credit risk, and fraud detection
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Fahrul, Muhammad; Dewi, Siska
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.v9i02.624

Abstract

This research aims to obtain empirical evidence regarding the influence of debt policy on company value, profitability on company value, liquidity on company value, and corporate governance on company value in manufacturing companies in the food and beverage industry sub-sector. This type of research is quantitative research. The population in this research are manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange during 2018-2022. Determining the sample in the study used a purposive sampling method with the criteria of food and beverage companies that did not experience minus equity, companies that did not experience losses, companies that had independent commissioners, companies that published complete financial reports for the 2018-2022 period so that a sample of 9 companies was obtained. The analysis technique of this research uses multiple linear regression analysis. The research results show that debt policy and profitability have a significant effect on company value. Meanwhile, liquidity and corporate governance have no effect on company value. Keywords: Debt Policy, Profitability, Liquidity, Corporate Governance, Firm Value
Enhancing Digital Literacy for Business Development in Micro, Small, and Medium Enterprises (MSMEs) through Banking Initiatives at the Rural Level in Indonesia Rujitoningtyas, Choirun Nisaa; Nugraha, Erik Ridha; Laksana, Himawan Dwi; Apriyanto, Yugi; 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.v10i02.735

Abstract

The advancement of digital technology has presented significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand their market reach and enhance operational efficiency. However, limited digital literacy, particularly in rural areas of Indonesia, poses a critical barrier to leveraging these opportunities. This study explores the role of banking initiatives in enhancing digital literacy among rural MSMEs, focusing on their impact on business development. Through a mixed-methods approach involving surveys and interviews with MSME owners, banking representatives, and local stakeholders, the study identifies key challenges in digital adoption, such as lack of access to technology, inadequate training, and low awareness of digital tools. It also highlights successful banking-led programs, including digital financial literacy workshops, mobile banking services, and partnerships with local governments. The findings demonstrate that targeted banking initiatives significantly improve MSMEs' ability to integrate digital tools into their operations, leading to increased revenue, broader market access, and improved financial management. This paper concludes by emphasizing the importance of collaborative efforts between banks, governments, and community organizations to sustain digital literacy efforts and foster rural MSME growth in IndonesiaKeywords: Digital Literacy, Micro, Small, and Medium Enterprises (MSMEs), Business Development, Rural Banking Initiatives.
Studi Analisis Terhadap Faktor-Faktor yang Mempengaruhi Persistensi Laba pada Perusahaan (Kasus Perusahaan Manufaktur di Indonesia Periode 2021–2023) Wijayanto, Kusuma; Juliansyah, Athira; Apriliya, Fivit
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.796

Abstract

The Covid-19 pandemic is a problem that occurs in all industries around the world, including Indonesia. Companies are asked to recover from the Covid-19 pandemic by providing stable Company profit performance for the benefit of stakeholders. Many studies have conducted research related to the persistence of Company profits during and before the pandemic. Considering this, this study uses a different perspective, namely taking the research time after the Covid-19 pandemic. This study examines the relationship between institutional ownership, managerial ownership, independent board of commissioners, audit committee and book tax difference with the persistence of Company profits. This study uses a sample of manufacturing sector companies listed on the Indonesia Stock Exchange in 2020 to 2022. The findings of the results of this research test are that institutional ownership and managerial ownership do not affect the persistence of Company profits after the pandemic. Independent board of commissioners, audit committee and book tax difference affect the persistence of Company profits after the pandemic.

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