cover
Contact Name
Yudi Siyamto
Contact Email
jurnal.jikab@gmail.com
Phone
+6281225970179
Journal Mail Official
Jurnal.jikab@gmail.com
Editorial Address
Dukuh rt 3 rw 12 makamhaji kartasura sukoharjo 57161
Location
Kota salatiga,
Jawa tengah
INDONESIA
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,
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.
Articles 6 Documents
Search results for , issue "Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis" : 6 Documents clear
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa se- Kecamatan Sambi Boyolali Nita Maina; Johny Subarkah; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.155 KB) | DOI: 10.53088/jikab.v1i2.8

Abstract

This study aims to determine the effect of accountability, transparency, and community participation and village fund management empirical studies at Village Offices throughout Sambi District, Boyolali Regency. This type of quantitative research using primary data by distributing questionnaires to respondents. The population in this study were village officials and village consultative bodies in 16 Village Offices. The sample selection method was purposive sampling so as to get 64 respondents consisting of the Village Head, Village Secretary, and Village Treasurer and the head of the Village Consultative Body. Based on the results of the t-test that has been carried out, it can be seen that accountability partially affects the management of village funds and transparency and community participation have no effect on the management of village funds. However, based on the F test, it is known that accountability, transparency and community participation have a simultaneous effect on the management of village funds.
Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil Terhadap Pertumbuhan Ekonomi Kabupaten Boyolali Aulia Noor Rohmah AlQomariah; Sri Laksmi Pardanawati; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.154 KB) | DOI: 10.53088/jikab.v1i2.9

Abstract

This study aims to determine the effect of regional original income, general allocation funds, profit sharing funds on economic growth in Boyolali Regency in 2017-2020. This research is a quantitative research using secondary data. The population and sample of this research is the 2017-2020 budget realization report, which consists of 84 data. Based on the results of the t-test that has been carried out, it can be seen that the regional original income partially has no significant effect on economic growth. General allocation funds have a significant effect on economic growth. profit sharing funds have a significant effect on economic growth. Based on the F test, it can be seen that local revenue, general allocation funds, profit sharing funds have a simultaneous effect on economic growth.
Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Wahyuni Suciati; Sri Laksmi Pardanawati; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.44 KB) | DOI: 10.53088/jikab.v1i2.10

Abstract

The purpose of this study is to describe the influences of profitability, the asset structure, and firm size on capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study is purposive sampling technique 4 criteria, and total sample are 77 companies. The data collection technique is secondary data from annual reports. The data collection technique is secondary data from annual reports. This study uses multiple regression analysis. The analysis technique used in this research is descriptive analysis, classical assumption test, data regression analysis, coefficient of determination and hypothesis. Based on the results of data processing shows that profitability has no effect on the capital structure. Asset structure has a significant positive effect to the capital structure. Firm size has a significant positive effect to the capital structure. The results showed that simultaneously profitability, asset structure, and firm size had an effect to the capital structure.
Pengaruh Modal, Tenaga Kerja, dan Luasan Lahan terhadap Pendapatan Petani Padi di Desa Diyah Kusmiyati; Wikan Budi Utami; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.33 KB) | DOI: 10.53088/jikab.v1i2.13

Abstract

The purpose of this study was to determine the effect of capital, labor, and land area on the income of rice farmers in Brangkal Karanganom Village, Klaten. The type of primary data used in this research is descriptive analysis method, assumption test and hypothesis testing using multiple linear regression analysis. The results of the simultaneous study of the variables of capital, labor, and land area have a positive effect on farmers' rice income in Brangkal Karanganom Village, Klaten, then the results of partial testing of the capital variable on income have no positive and significant effect, then for the labor variable on income produces there is a positive and significant effect of labor on the income of rice farmers and the last is the variable of land area on income there is a positive and significant effect of land area on the income of rice farmers in Brangkal Karanganom Village, Klaten.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pengunjung Perpustakaan Di Dinas Perpustakaan Dan Kearsipan Muhammad Isnaini Fathoni; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.085 KB) | DOI: 10.53088/jikab.v1i2.16

Abstract

This study aims to determine the effect of service quality on the satisfaction of library visitors at the library and archives office in Gunungkidul district, Yogyakarta Special Region. This type of research is quantitative research with the aim of proving the effect of service quality variables on visitor satisfaction. The population in this study amounted to 133 people, while the number of samples in this study amounted to 100 people using the slovin formula, the analytical method used in this study was a statistical approach to the type of simple linear regression method with the help of SPSS 23 software. The results of this study indicate that the quality The services provided by the library and archives office in Gunungkidul Regency, Special Region of Yogyakarta, have a significant positive effect on visitor satisfaction, where the magnitude of the influence given is 57.3%, meaning that 42.7% is influenced by other factors that are not used as variables in the study.
Analisis Faktor-Faktor Yang Mempengaruhi Belanja Desa Di Kecamatan Kalijambe Ali Murtadlo; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.895 KB) | DOI: 10.53088/jikab.v1i2.18

Abstract

Penelitian ini memiliki tujuan untuk mengukur seberapa besar pengaruh pendapatan asli desa (PADes), dana desa (DD), serta bagi hasil pajak retribusi (BHPR) terhadap belanja desa pada kecamatan Kalijambe. Penelitian ini menggunakan teknik sampling jenuh yaitu teknik sampling dengan mengumpulkan sampel yang bersumber dari keseluruhan populasi sebagai sampel data, sampel diuji dengan analisis deskriptif serta uji asumsi klasik. Hasil penelitian secara uji parsial menunjukkan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh terhadap belanja desa, sementara variabel bagi hasil pajak retribusi tidak berpengaruh secara signifikan terhadap belanja desa. Dapat ditarik kesimpulan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh jika dibanding dengan variabel bagi hasil pajak retribusi berdasarkan hasil uji secara parsial, hal ini dapat difahami karena pendapatan asli desa dan dana desa digunakan semaksimal mungkin untuk operasional perangkat desa, pembangunan desa dan kesejahteraan masyarakat dari pada dana desa lain dari pemerintah yaitu bagi hasil pajak retribusi.

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