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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 10 Documents
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Search results for , issue "Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis" : 10 Documents clear
Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Pengaruhnya Terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah Puput Nuri Engylia; Darmanto; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.42

Abstract

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure Allocation in Regency/City in Central Java Province for the period 2019-2022. The population used in this study were Regencies/Cities in Central Java Province, with a sampling technique, namely purposive sampling, so that the sample taken was 35 districts/cities, consisting of 29 regencies and 6 cities with the period 2019-2022. The type of data used is secondary data, obtained from the APBD Budget and Realization Report on the official website djpk.kemenkeu, and data collection techniques through literature study and documentation. The data analysis method in this study is descriptive statistics and classical assumption tests with hypothesis testing using multiple linier analysis F-test, Determination test, and t-test, Based on the test results, is shows that Regional Original Revenue, and the General Allocation Fund partially have a positive and significant effect on Capital Expenditure. Meanwhile, the Special Allocation Fund partially has no positive and significant effect on Capital Expenditure. Keywords: Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Capital Expenditure Allocation
Pengaruh Penggunaan Dana Desa, Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat Desa Majasto Kecamatan Tawangsari Hidayah Rukmana; Wikan Budi Utami; Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.43

Abstract

This study aims to determine the effect of the Use of Village Funds, Accountability, and Transparency of Village Finances on Community Welfare. This study uses a type of quantitative research with primary data with data collection techniques using questionnaires. The population in this study is all people in Majasto Village, totaling 4,377 people. The sampling technique was convenience sampling using the Slovin formula with a standard error of 10% so that a sample of 98 people was obtained and rounded up to 100 people. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially the use of village funds has a positive and significant effect on community welfare. Village financial accountability has a positive and significant effect on community welfare. Village financial transparency has a positive and significant effect on community welfare. Keywords: Village Funds, Accountability, Transparency, Community Welfare
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Daerah di Wilayah Kabupaten/kota Karesidenan Surakarta tahun 2014-2021 Whias Nur Alfaisih; Wikan Budi Utami; M. Hasan Ma'ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.44

Abstract

This study analyses the factors that influence local tax revenue in the Regency / City of Surakarta Residency in 2014-2021 using the variables of population, local revenue and gross regional domestic product (GRDP). The purpose of this study is to determine how the influence of population, local revenue and GRDP on local tax revenue. The sample in this study amounted to 56 data taken using saturated sample technique. The data used in this study are secondary data (time series) from 2014-2021 sourced from the Surakarta Karesidenan Central Bureau of Statistics. Data collection techniques using literature studies and documentation studies. This study uses data analysis methods in the form of normality tests, heteroscedasticity tests, multicollinearity tests and autocorrelation tests. While hypothesis testing uses multiple linear regression analysis, F test, t test, and coefficient of determination. The results showed that population has a negative and significant effect on local tax revenue, while local revenue and GRDP have a positive and significant effect on local tax revenue in the regency / city of Surakarta Residency.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa se-Kecamatan Sambi Boyolali Nia Putri Lestari; Suprihati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.47

Abstract

This study aims to determine the influence of village head leadership, competency of village officials and community participation on the accountability of village fund management in an empirical study of villages in the Sambi sub-district. The type of research used in this study was primary data in the form of distributing questionnaires to all village offices in Sambi District. The population in this study were all village officials and BPD (Village Consultative Body) in 16 Village Offices in Sambi District. Sampling used a proportional sampling technique in which the decision was made by taking representatives from each group. Based on the results of the t test on the Village Head Leadership variable, Village Apparatus Competence, and community participation partially affect the Accountability of fund management. Based on the F test it is known that the Leadership of the Village Head, Competence of Village Officials and Community Participation have a simultaneous effect on the Accountability of village fund management in the village
Faktor-faktor yang Mempengaruhi Efektivitas Pengelolaan Dana BOS Pada SMA dan Sederajat di Kecamatan Simo Rosa Agestina; Yuwita Ariessa Pravasanti; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.48

Abstract

This study aims to determine the influence between accountability, transparency, and parental participation and the effectiveness of management of BOS funds in empirical studies at SMA/SMK/MA/equivalent in Simo District, Boyolali Regency. This type of quantitative research uses primary data by distributing questionnaires to respondents. The population in this study were SMA/SMK/MA/equivalent schools in Simo District and parents of students related to the management of BOS funds. The sample selection method was random sampling so that 120 respondents were obtained consisting of school principals, vice principals, BOS treasurers, BOS operators, teachers, and students' parents. Based on the results of the t-test that has been carried out, it can be seen that accountability partially has no effect on the effectiveness of BOS fund management, transparency has a positive effect on the effectiveness of BOS fund management, and participation has a negative effect on the effectiveness of BOS fund management. However, based on the F test it is known that accountability, transparency, and parental participation simultaneously influence the effectiveness of BOS fund management
Pengaruh Gender Diversity, Agresivitas Pajak, dan Green Accouting Terhadap Corporate Social Responsibility : (Studi Kasus pada Perusahaan Sektor Energi Yang Terdaftar di BEI 2018-2021) Galuh Candra Kusuma; Desy Nur Prastiwi; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.49

Abstract

This study aims to examines the influence of gender diversity, tax aggressiveness, and green accounting on corporate social responsibility (CSR) during 2018-2021. This study is a type of quantitative research with the research method used descriptive statistic. This study used secondary data on company listed on the BEI. The total sample used in this study was 80 companies based on purposive sampling criteria. The analysis technique used is multiple linear regression. The result shows the gender diversity, tax aggressiveness, and green accounting have a significant effect simultaneously on corporate social responsibility. partially the gender diversity and green accounting have significant effect on corporate social responsibility, while tax aggressiveness have no significant effect on corporate social responsibility
Analisis Pengaruh Strategi Akuntansi Manajemen Terhadap Volume Penjualan pada UD Andika Saputra Intan Karunia Devi; Indra Lila Kusuma; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.50

Abstract

This research is a type of quantitative descriptive research which aims to determine the effect of management accounting strategies in increasing sales volume at UD Andika Saputra. The strategies studied are management accounting information systems, promotions, and product quality. The type of data used in this study was primary data in the form of a questionnaire which was distributed to samples that had been calculated using the Slovin formula and resulted in a total of 109 consumers of UD Andika Saputra. The data analysis method used in this study is Multiple Linear Regression Analysis using the SPSS test tool version 23.00. The results of data analysis show that partially the management accounting information system has no effect on sales volume. While partially promotion and product quality have a significant effect on sales volume at UD Andika Saputra. Testing the coefficient of determination (R2) shows an R2 of 0.483 which means that the variables of management accounting information systems, promotions, and product quality affect the sales volume variable by 48.3% at UD Andika Saputra. Keywords: Management accounting information system, promotion, product quality, sales volume.
Pengaruh Cash Flow Dan Net Working Capital Terhadap Cash Holding Dengan Firm Size Sebagai Variabel Moderating: (Studi Kasus Pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022) Hanni Agnesstyaningsih; Desy Nur Pratiwi; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.52

Abstract

This study aims to examine and analyze the effect of Cash Flow (X1) and Net Working Capital (X2) on Cash Holding (Y) with Firm Size (M). The period used in this study is 6 years, starting from 2017-2022. This study uses secondary data in the form of financial reports obtained from the official website www.idx.co.id. Sampling used purposive sampling with a population of 55 companies in various industrial sectors listed on the Indonesia Stock Exchange in 2017-2022 that met the sample criteria of 10 companies. The data analysis method in this study uses 2 data analysis methods, namely multiple linear regression analysis and Moderating Regression Analysis (MRA) with the help of IBM SPSS version 23 software. The results of this study indicate that cash flow and net working capital have a significant positive effect on cash holdings in sector companies. various industries. Meanwhile, the firm size variable is not able to moderate the effect of cash flow and net working capital on the cash holding of companies in various industrial sectors. Keywords: Cash flow, net working capital, firm size, cash holding
Pengaruh Corporate Governance Terhadap Manajemen Laba: (Studi Kasus Pada Perusahaan Sektor Industri Konsumsi Yang Terdaftar Di BEI Tahun 2020-2022) Aramita Nur Aflikhah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.53

Abstract

The aims of this research is to examine the influence of corporate governance mechanism to earning management. This type of research is a descriptive quantitative aims. Corporate governance mechanisms used include instructional ownership, audit committees, and independent board of commissioners. The study samples were 36 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange, selected using purposive sampling techniques during the 2020-2022 research period. Data were collected using secondary data from consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange. Data analysis methods use multiple regression analysis. The results of the analysis showed that (1) instructional ownership had a significant positive effect on profit management, (2) audit committees had a significant negative effect on profit management, (3) independent board of commissioners had no significant effect on profit management.
Analisis Kelengkapan Formulir Ringkasan Masuk dan Keluar Pada Rekam Medis Pasien Rawat Inap: (Studi Kasus Di RSKIA Ummi Khasanah Bantul Daerah Istimewa Yogyakarta) Intan Sukmawati; Yudi Siyamto; Khoiri Najib
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.67

Abstract

This study aims to describe the completeness of the admission and discharge summary forms in terms of patient identification, important reporting, authentication, and documentation in the medical records of inpatients. The research method used is descriptive method using quantitative analysis methods. The Simple Random Sampling technique was used in this study with a sample of 163 incoming and outgoing summary forms out of a total population of 274 incoming and outgoing summary forms. The results of this study showed that based on patient identification completeness was 78% and incompleteness reached 22%, important reporting with a completeness rate of 67% and 33% incompleteness, authentication with a completeness rate of 99% and 1% incompleteness, as well as correct documentation with a completeness level 94% and 6% incomplete. So that the results of the study show that the percentage of completeness of filling in the summary forms of admission and discharge in the medical records of inpatients at RSKIA Ummi Khasanah Bantul Daerah Istimewa Yogyakarta is still not 100% with a percentage of completeness of 84% and incompleteness of 16%.

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