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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 92 Documents
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Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM Aldrin, Ilham Aulia; Zahara, Zahara; Sudiman, Josephine
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.152

Abstract

This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing (Studi Kasus UKM A. Zaki Bakery Medan) Rizky, Gustina; Marliyah; Kusmilawaty
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.153

Abstract

This study aims to determine the price and differences in the calculation of the cost of goods manufactured by using the calculation of the cost of goods manufactured with the full costing method and variable costing. Based on the calculation of the cost of production using the full costing method is higher than the calculation using the variable costing method. This research uses descriptive qualitative analysis method. The type of data used is secondary data obtained from UKM A. Zaki Bakery, namely in the form of data generated by means of interviews, literature and documentation. The results of this study indicate that UKM A. Zaki Bakery doesn’t take into account all the costs of producing its products, resulting in a calculation of the cost of production, which is IDR 672. If the calculation uses the full costing method, the value is higher, which is IDR 681, compared to the calculation of the cost of production using the variable costing method, which is lower, which is IDR 675, with a difference of IDR 6. This difference is due to the imposition of unapplied factory overhead costs.
Pengaruh Keputusan Investasi Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Indexs High Dividen 20 Yang Terdaftar Di BEI Pada Tahun 2017-2021 Monika, Lara; Frima, Rini; Heriyanto, Randy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.156

Abstract

This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values ​​available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).
Analisis Financial Distress dengan Metode Altman Z-Score Modifikasi, Grover dan Zmijewski pada KSPPS BMT Ummat Sejahtera Abadi Jepara Tutup Tahun Buku 2018 – 2022 El Surayya, Tahiyatur Ratih; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.161

Abstract

The purpose of this study was to recognize early warning signs of bankruptcy through financial distress analysis at KSPPS BMT Ummat Sejahtera Abadi Jepara by applying the Modified Altman Z-Score Method, the Grover Method and the Zmijewski Method. The type of research applied is quantitative research with descriptive descriptions. The object of research is the financial reports of KSPPS BMT Ummat Sejahtera Abadi Jepara at the close of the 2018 - 2022 financial year. The statistical study in this study uses the calculation of financial ratios at KSPPS BMT Ummat Sejahtera Abadi from the financial distress analysis method. The conclusion of the study showed that KSPPS BMT Ummat Sejahtera Abadi Jepara did not face financial distress in the results of the modified Altman Z-Score method above the cut off value > 2.60, the score for 5 consecutive years was 3.7. 3,825. 4,145. 4,027. 3,978. The same results show that the KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health with the score on the Grover Method showing a number above the cut off G ≥ 0.01, namely 2018 (0.76), 2019 (0.77), 2020 (0.84) , 2021 (0.79), 2022 (0.799). Likewise the score on the Zmijewski Method shows a number less than 0, namely -3.28. -3.40. -3.62. -3.97. -3.95 means that KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health, not facing financial distress and far from symptoms of bankruptcy.
Dampak Penerapan Penerapan SIKAP Terhadap Aspek Produktivitas Kerja pada Bagian Perencanaan dan Keuangan Sekretariat Daerah Kabupaten Agam Suryaningsih, Pratiwi; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.162

Abstract

This study aims to determine the impact of applying the SIKAP application in the aspect of work productivity in the Planning and Finance Section of the Regional Secretariat of Agam Regency. To make it easier to recap daily work reports, the Agam Regency Government has implemented a Government Apparatus Performance Information System (SIKAP) since 2018 where previously the daily performance reporting of ASN Employees was done manually. The use of the SIKAP application is outlined in the Amendment to the Regent's Regulation concerning Additional Employee Income (TPP). To see the Work Productivity of ASN employees, they are required to make a Work Daily report (LKH), which is a record of the implementation of ASN Employee duties every working day in accordance with their authority and responsibilities. Which will have an impact on TPP acceptance. The SIKAP application was created to fulfill the Corruption Eradication Commission's (KPK) Regional Action Plan (RAD) which requires the use of an application to facilitate fast and ready-to-use data processing, more guaranteed validity, ease of data entry for daily performance reports. And to facilitate control from the leadership so that it is more efficient in reducing paper use and speeding up data processing. The method used is the Census method for ASN Employees. The results of the study stated that the impact of implementing the SIKAP application on aspects of work productivity has supported the implementation of work and needs to be implemented properly and maximally to obtain TPP.
Perancangan Sistem Akuntansi Penjualan Tunai Pada Toko Barasaki Siteba Gayatri, Aisya; Wirahadi Ahmad, Afridian; Hatta, Ermatati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.163

Abstract

The purpose of this study was to design a cash sales accounting information system used by Barasaki Stores. This research is in the form of observation and interviews. Data was collected by collecting data from Barasaki Stores directly by observing, videotaping all activities, documents and accounting records used, internal control system mechanisms, and functions involved in cash sales at Barasaki Stores, as well as conducting debriefings with store managers and employees which is related. Data were analyzed using descriptive data analysis techniques that compared theoretical knowledge related to the problem to be studied. The results of the analysis show that the cash sales accounting system is not in accordance with the theory, concurrent positions often occur in stores, there is no warehouse function and accounting function, and there are no records and documents related to the cash sales accounting system, and there is no printed serial invoice number on cash sales invoices
Pengaruh Partisipasi Anggaran Terhadap Efisiensi Kerja Aparat Pemerintah pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Pemerintah Daerah di Kabupaten Lampung Timur Agus Rianti, Rena; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.166

Abstract

This study aims to determine the effect of budgetary participation on performance efficiency for government officials at the local government Youth, Sports, Culture and Tourism Office in East Lampung district. Obtaining data with the questionnaire method. The sample used was 20 respondents from 25 government officials at the East Lampung Regency DISPORA. The research sample was government apparatus at the East Lampung Regency DISPORA, totaling 8 people. Data was collected using a questionnaire. The formula for the data analysis method is simple variable regression. This research concludes that the significance value is 0.748 > 0.05, so the budgetary participation variable does not have a substantial effect on employee performance. Based on a calculated value of 0.324–2.032 trabels, it means that the budgetary participation variable has no substantial effect on employee performance. So, the results of the study show that budgetary participation does not have a good impact on performance efficiency for government apparatus in DISPORA East Lampung Regency.
Perhitungan, Pelaporan dan Pembayaran Pajak Hotel oleh Pardede Internasional Hotel Medan Victori Harefa, John; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.167

Abstract

Cara pemerintah daerah dalam memperoleh dana untuk mengembangkan daerahnya dengan cara pengumpulan pajak. Hasil pajak yang dikumpulkan tersebut disatukan adalam APBD. Hal ini disadarkan karna Pajak merupakan penyumbang yang sangat besar dalam membiayai pengeluaran atau anggaran bagi penyelenggara pemerintahan dalam menjalankan pelayanan umum bagi masyarakat dan pembanguan daerah. pajak hote adalah Bentuk dari salah satu pajak yang pemungutanya dilakukan Pemerintah Daerah. Penelitian ini mempunyai tujuan mengetahui apakah pardede internasonal hotel telah mengikuti PERDA No 04 tahun 2011 di kota medan tentang tatacara perhitungan, pelaporan, dan pembayaran pajak. Penelitian mengunakan data bentuk primer dan sekunder. Pengolahan dengan metode kualitatif dengan pendekatan deduktif. Simpulannya adalah bahwa Pardede Internasional Hotel Medan Menghitung, Melaporan, dan Membayaran Pajak Hotelnya tepat waktu dan sesui dengan PERDA Kota Medan No. 04 Tahun 2011.
Meminimalisir Resiko Perubahan Valuta Asing Melalui Lindung Nilai (Hedging) Terhadap PT. Petrosea Tbk Shariawi, Sholahuddin; Panjaitan, Maria Yunita Tianar Br; Nathanael, Alfin
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.187

Abstract

The Petrosea Tbk. (PTRO) is one of the most experienced multi-national companies in Indonesia. This company is engaged in mining contracting, construction, pawning and providing service contracts for supporting oil and gas (Oil and Gas) which have the aim of advancing activities in the ESG (Environment, social, governance) aspect as a decision on the sustainability of the Company. PT Petrosea Tbk. (PTRO) was established on February 21, 1972. The purpose of this study was to determine the effect of hedging on Derivative financial instruments in foreign currencies. This research was conducted by PT. Petrosea, Tbk by using a Research Method, namely a Descriptive Method which aims to find a solution to the problem being investigated through a description of the condition of the subject and object that occurs. which as stipulated in PSAK No.71 (2020, Tarko), Hedging is also carried out by several companies such as: PT. Sarana Infrasktur Indonesia & PT. Multi Infrastructure Facilities (2020, Ministry of Finance).From the results of research conducted on the company's analysis, it can be concluded that PT. Petrosea Tbk (PTRO) is transacting using foreign currency.
Faktor-Faktor Yang Mempengaruhi Kesiapan Kerja Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Mutia Lestari, Putri; Dwi Haryadi, Anda; Djefris, Deddy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.196

Abstract

This research was conducted to explain the factors that influence work readiness. This research was conducted on students of the Padang State Polytechnic Accounting Department who are actively studying from class 2019-2021. The research method used is quantitative method by collecting data using a questionnaire and measured using a Likert scale. The factors discussed in this study are abilities, role clarity and motivation. The theory used in this study is the theory of Tam and Utaut. The method of determining the sample using a purposive sampling method with a total sample of 209 respondents. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variables of ability, role clarity and motivation are factors that influence work readiness.

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