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Afridiwan Wirahadi Ahmad
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INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Published by Politeknik Negeri Padang
ISSN : -     EISSN : 28299043     DOI : 10.30630
Core Subject : Economy,
Economics, Econometrics & Finance
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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Pemanfaatan Media Sosial, Kreativitas dan Modal Usaha Terhadap Keberlanjutan Usaha Ladu Arai Pinang Di Kampung Perak Kecamatan Pariaman Tengah likanopa syentia; Anisa Putri Nabila; Dwi Fuji Wahyuni; Ridho Deza Perkasa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.285

Abstract

The influence of social media, creativity and business capital is very important to effect the sustainability of Alai Pinang Ladu MSMEs in Central Pariaman District. The method of this research is quantitative descriptive. The sampling technique used is purposive sampling. The sample of this study was 55 respondents, the data collection method used the distribution of questionnaires or questionnaires. The data analysis techniques used are multiple linear regression, t-test, F-test, and determination coefficient. Based on the results of multiple linear regression is Y= 46.820 – 0.377X1 + 0.194X2 + 0.304X3 + e. From the results of the t-test, it was found that social media had a negative effect on business sustainability in Ladu Arai Pinang MSMEs in Central Pariaman District. Creativity has a positive and significant effect on business sustainability in Alai Pinang Ladu MSMEs in Central Pariaman District, business capital has a positive and significant effect on business sustainability in Alai Pinang Ladu MSMEs in Central Pariaman District. The results of the F test were obtained that social media, creativity, and business capital together have a positive and significant effect on business sustainability in Adu Arai Pinang MSMEs in Central Pariaman District. The result of the determination coefficient was 50.5%.
Perancangan Sistem Penjualan Tiket pada Tour Travel XYZ Hafid Dwi Adha; Lova Endriani Zen
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.288

Abstract

Recently, technology is developing at a very quick pace, and competition is becoming more fierce. Undoubtedly, advancements in technology are also related to computers. The ability to communicate is something that every human being on the planet needs. This is due to the fact that the advantages are significantly higher than those of other tool components. Additionally, computers can deliver precise and timely information. There is now a dearth of information from Tour Travel XYZ, a company in the tourism industry, about both available tourist sites and ticket reservations as well as information on tourism services like tours and travel. The goal of this design is to develop a website that will facilitate ticket promotion for Tour Travel XYZ managers and leaders, boost sales and competitiveness by putting in place a web-based sales information system, facilitate ticket purchases for current and potential customers so they don't have to visit the office in person, and expand the ticket sales network at Tour Travel XYZ.
Menelusuri Jejak Hijau: Hubungan Antara Profitabilitas, Leverage, dan Pengungkapan Emisi Karbon Heru Amrasyid; Irda Rosita; Lisa Amelia Herman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.261

Abstract

This study explores the dynamics of how profitability and leverage influence carbon emissions disclosure among companies. Utilizing the Wald test for partial analysis and the Omnibus Test for simultaneous evaluation, we found that profitability does not significantly impact carbon emissions disclosure. In contrast, leverage demonstrated a significant influence, indicating that companies with higher levels of debt tend to be more proactive in disclosing information related to carbon emissions. These findings reflect companies' efforts to maintain their reputation and meet stakeholder expectations amid growing awareness of environmental issues. The study also acknowledges its limitations, such as focusing on a specific sector and not considering other potentially relevant variables. Therefore, future research is recommended to incorporate additional variables and qualitative approaches to provide deeper insights into the increasingly important practice of sustainability disclosure in the modern business context.
Z-score:Solusi Praktis Untuk Mengukur Stabilitas Perusahaan: Z-score Reynaldi surya saputra; Nur Fitriana, SE.,M.Ak; Yusufi febran aldiansyah; Fakhrul ilham; Marcel muliano suatan; Muhammad hanif
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.293

Abstract

financial stability is critical for corporate longevity in today’s dynamic business environment. This study investigates the practical application of the Altman Z-Score model as an early warning system for predicting financial distress in Indonesian firms. A descriptive-analytical approach utilizing a systematic literature review was employed to examine empirical studies published over the last decade. Key findings demonstrate that the original and modified Z-Score models achieve high predictive accuracy—averaging 87.5% in the hospitality and tourism sector and exceeding 80% in manufacturing—when classifying companies into safe, grey zone, and distress categories. However, accuracy varies by industry and period, highlighting the need for coefficient adjustments or additional variables tailored to Indonesia’s market conditions. Limitations of the Z-Score, including its inapplicability to start-ups and firms with prolonged losses, and its exclusion of qualitative factors, are discussed. The study concludes that while the Altman Z-Score is a valuable, objective tool for financial risk assessment, it should complement rather than replace comprehensive financial analysis. Future research should focus on locally calibrated models that integrate macroeconomic and qualitative indicators..
Penerapan PSAK 23 dalam Penyusunan Laporan Keuangan pada CV Trio Bros Cakrawala reynaldi surya saputra; Siti Rodiah SE.,M.Sc; Imelda Sahfitri; Delsa Yolanda putri; Nur Afriyanti
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.300

Abstract

This article examines the application of Statement of Financial Accounting Standards (PSAK) 23 regarding revenue recognition at CV Trio Bros Cakrawala, a newly established company specializing in electronic equipment repair services located in Jl. Soebrantas, Perumahan BRP, behind RS Awal Bros Panam. The main objective of this study is to analyze how PSAK 23 is implemented in the preparation of the company’s financial statements, focusing on the process of revenue recognition, the responsibilities for recording, and the overall compliance with the standard. The research employs a qualitative approach through direct interviews with company representatives to gather in-depth information about their accounting practices. The findings reveal that revenue is recognized at the point of job completion and handover to the customer, which aligns with the accrual principle mandated by PSAK 23 for service revenues. However, the study also identifies that the company’s financial statements have not yet fully adopted all aspects of PSAK 23, primarily due to limited understanding and resources, as the business is less than a year old. The conclusion highlights the need for enhanced knowledge and systematic implementation of PSAK 23 to ensure accurate and reliable financial reporting in the future.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam Penyusunan dan Penyajian Laporan Keuangan pada Entitas Berbentuk Persekutuan: Studi Kasus pada CV XYZ Gebby Amara Putri Sugeng Hariyanto; Ajeng Ayun Dining Utami; Yashinta Khairani; Siti Rodiah
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.301

Abstract

This study aims to analyze the extent of the application of the Financial Accounting Standards Statement (SAK-EMKM) in the preparation and presentation of financial statements in partnership entities, with a case study of CV XYZ. The research method used is a qualitative approach, which allows for an in-depth understanding of the accounting practices applied by the company. This study uses a case study method with a focus on one entity, namely CV XYZ, to obtain a concrete picture related to the application of accounting standards. Data analysis techniques used include data reduction, narrative data presentation, and inductive conclusion drawing based on the results of in-depth interviews with finance employees. The results of the study indicate that CV XYZ has applied the basic principles of SAK-EMKM, such as separation of financial accounts, use of journal-based accounting software, and accrual revenue recognition. However, the application is not yet fully optimal because the financial statements are not yet equipped with notes to the financial statements, statements of changes in equity, and cash flows that comply with standards, and have not been externally audited. Therefore, although there are efforts towards SAK-EMKM compliance, improvements in the aspects of formal reporting and accountability are still very much needed.
Implementasi Penerapan Prinsip Corporate Social Responsibility (CSR) Bidang Lingkungan pada CV Batik Murni Nela Nafaza Kumala; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.304

Abstract

Corporate Social Responsibility (CSR) is one of the important points that need to be done by every business actor in carrying out their business activities. However, in its implementation, there are still many business actors who do not care about their social responsibility, especially in the environmental field. The absence of the application of Corporate Social Responsibility (CSR) principles in the environmental field can pollute the area around industrial sites. In addition, poor CSR implementation can also endanger the health of the surrounding community. Therefore, the author conducted research on the implementation of CSR principles in the environmental field in CV Batik Murni. The purpose of writing this research is to find out how CSR is implemented in CV Batik Murni, whether it has been implemented properly or not. In this study, the author uses a qualitative research method with a descriptive analysis approach. In this research, the author uses primary data and the data collection method is carried out by interviews, observations, and documentation. The result of this research is that CV Batik Murni has implemented the principles of Corporate Social Responsibility (CSR) in the environmental sector well. This is evidenced by the availability of Wastewater Treatment Plants (IPAL) and recycling fabric waste in the form of defective fabrics and patchwork.
Meninjau Perlakuan Akuntansi Pelaku UMKM Batik Murni atas Produk Cacat dan Rusak Alma Athif Fabian; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.305

Abstract

Defective and damaged products are often seen as a burden in the production process, but if handled according to the appropriate accounting guidelines, both can have a value that can be optimized. This research aims to review how the treatment of defective and damaged products is applied in UMKM Batik Murni. The results of the study indicate that the lack of classification and systematic accounting records leads to losses that are not clearly identified. The method used in this research is a qualitative research approach. The data collection methods in this study are interviews, observations, documentation, and literature studies. This research uses descriptive analysis methods as a data analysis technique, which involves describing the findings obtained from interviews with the business owner.
Analisis Sistem Akuntansi Pengadaan Barang Habis Pakai Pada Markas PMI Kota Madiun Selin Manisa; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.306

Abstract

The purpose of this study is to analyze the accounting system for the procurement of consumables at the Madiun City Headquarters of the Indonesian Red Cross (PMI) which is an important part of the operations of a non-profit organization. Procurement of consumables, such as stationery, medicines, and other logistical needs, must be managed in an orderly manner so as not to interfere with the smooth running of humanitarian services. This research was conducted using descriptive qualitative method through interviews with related parties, as well as analysis of official procurement documents. The results showed that the procedure for submitting and approving goods at PMI Madiun City was carried out systematically. However, the recording system is still manual and not fully integrated digitally, which risks hampering the speed and accuracy of financial reporting. Therefore, it is necessary to develop a digitalized accounting system to strengthen internal control and transparency in logistics management. The findings are expected to be an input in improving the quality of consumable goods management in non-profit organizations such as PMI.
Dampak Framing Effect dan Penggunaan Shopee PayLater Terhadap Kesehatan Keuangan Generasi Z di Priangan Timur: Laisya Qonita Gunawan, Intan Rahayu, Gista Rismayani Laisya Qonita Gunawan; Intan Rahayu; Gista Rismayani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.307

Abstract

ABSTRACT This study examines how Shopee PayLater and the framing effect influence the financial health of Generation Z in the East Priangan region. This study uses a quantitative approach with an associative descriptive method. The sample was selected through internal sampling and included 100 people who regularly or never use Shopee PayLater. Data analysis and hypothesis testing were performed using Path Analysis with SPSS 27 software. Primary data was collected anonymously by the researcher. The results of the study indicate that although the Framing Effect has a strong influence on Shopee PayLater users, it does not have a strong influence on the financial well-being of Generation Z. In addition, Shopee PayLater users have a significant impact on the financial well-being of Generation Z and act as mediators in the relationship between the Framing Effect and financial well-being in the East. ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Framing Effect, dan Penggunaan Shopee Paylater terhadap Kesehatan Keuangan Generasi Z di Priangan Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif asosiatif. Pemilihan sampel menggunakan metode sampling incidental. Analisis Jalur (Path Analysis) digunakan untuk menganalisis data dan menguji hipotesis penelitian dengan bantuan aplikasi SPSS 27. Jumlah sampel yang digunakan sebanyak 100 responden dengan kriteria pernah atau sering menggunakan shopee paylater. Metode pengumpulan data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan langsung oleh pengumpul data. Berdasarkan hasil analisis framing effect berpengaruh langsung terhadap penggunaan shopee paylater, framing effect tidak berpengaruh terhadap kesehatan keuangan generasi Z, penggunaan shopee paylater berpengaruh terhadap kesehatan keuangan generasi Z, dan penggunaan shopee paylater mampu memediasi framing effect terhadap kesehatan keuangan generasi Z di Priangan Timur.

Page 10 of 11 | Total Record : 104

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