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Yudi Siyamto
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Jurnal Ilmiah Keuangan Akuntansi Bisnis
Published by Nur Science Institute
ISSN : -     EISSN : 29622433     DOI : https://doi.org/10.53088/jikab.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) Akuntansi Keuangan, (2) Akuntansi Sektor Publik, (3) Akuntansi Manajemen, (5) Akuntansi dan Manajemen Keuangan Syariah, (6) Auditing, (7) Corporate Governance, (8) Pendidikan Akuntansi, (9) Perpajakan, (10) Sistem Informasi Akuntansi, (11) Sustainability Reporting, (12) Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis" : 5 Documents clear
Kedisiplinan Kerja Karyawan Untuk Peningkatan Kinerja (Studi Pengamatan Di PT. Tri Usaha Sejahtera Pratama) LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.683 KB) | DOI: 10.53088/jikab.v1i1.4

Abstract

Discipline is the key to the company's success in achieving its goals. Discipline is very important in improving employee performance, because with discipline all tasks will be completed properly and on time. Discipline also aims to make employees responsible for their work. Work regulations at PT TRUST apply to all employees without exception. So that all employees of PT TRUST must obey and comply with existing regulations. Sanctions given to employees for violations committed are in accordance with procedures. If the employee is unable to come to work, he must apply for a permit.
Prediksi Financial Distrees BRI Syariah Sebelum Pandemi Covid 19 Sri Febri Astyo Bakti; yudi siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.492 KB) | DOI: 10.53088/jikab.v1i1.5

Abstract

In terms of the ability to generate profits, BRI Syariah experienced a significant decline. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BRI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that during the last 4 years before the COVID-19 pandemic, BRI Syariah was categorized as a gray area with a Z Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BRI Syariah was in the gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Di BEI Suprihati; Sri Lestari Yuli
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.587 KB) | DOI: 10.53088/jikab.v1i1.6

Abstract

This purpose of this research was to determine the effect of profitability, liquidity, solvability, and company size on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The type of data in this study is secondary (quantitative) data. The total population in this study was 193 company goods industrial sectors, basic and chemical industrial sectors, and various industrial sectors for the period 2018-2020. The number of samples used in this study were 30 companies, using purposive sampling method and data analysis using descriptive statistics and logistic regression. The data is processed using SPSS 23. Simultaneous test results show that profitability, liquidity, solvability, and company size have a significant effect on going concern audit opinion. The partial test results show that only the profitability variable (ROA) has a significant effect on the going concern audit opinion, while the liquidity, solvability, and company size variables have no significant effect on the going concern audit opinion.
BNI Syariah Sebelum Pandemi Covid 19 Ditinjau Dari Prediksi Financial Distress Yudi Siyamto; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.612 KB) | DOI: 10.53088/jikab.v1i1.7

Abstract

In terms of the ratio of financing to third party funds, BNI Syariah has experienced a significant decline over the last 5 years. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BNI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that in the last quarter of March 2016 to September 2018 before the COVID-19 pandemic, BNI Syariah was categorized as a gray area with a Z-Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BNI Syariah was in the gray zone. gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt, but in the quarter of December 2018 to June 2019 BNI Syariah is categorized as a distress zone, meaning that it indicates that the company has a high probability of going bankrupt.
Efisiensi Dan Efektifitas Dengan Menggunakan Metode FIFO Dan FEFO Pada Obat Generik Tahun 2020-2021 Ninik Fizziah Ummah; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.804 KB) | DOI: 10.53088/jikab.v1i1.15

Abstract

Drug inventory management is also very much needed because as a benchmark, where drug inventory management is said to be effective and efficient if it produces fast, precise and correct results. The purpose of this study was to determine the effectiveness and efficiency of generic drugs using the FIFO and FEFO methods. This type of research is quantitative with a descriptive method approach with a sample of 112 generic drug preparations used. The analysis used used drug inventory turnover ratio analysis and measured the level of effectiveness and efficiency of drug preparation management. The results show that the difference in the number of sales days with the company's standard of effectiveness and efficiency on generic drug products in 2020-2021 is declared effective and efficient with the value generated in 2020 of 66.07% and in 2021 of 70.54%, where the results this value is greater than the results of the calculation of the ineffective and efficient category, namely in 2020 it is 33,935 and in 2021 it is 29,46%

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