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Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Published by Universitas Medan Area
ISSN : -     EISSN : 28301684     DOI : https://doi.org/10.31289
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
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Pengaruh Penggunaan Teknologi Informasi Sistem Informasi Manajemen Daerah (Simda) Pendapatan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Kota Gorontalo Mattoasi Mattoasi; Didiet Pratama Musue; Winra Gita Abas
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1696

Abstract

This study aims to see the influence of information technology based on regional management information system (SIMDA) revenue on the value of financial reporting information of the Gorontalo City Government. In answering the research hypothesis, quantitative research methods are used through distributing questionnaires to 58 respondents (employees) at the regional finance agency of Gorontalo  City. The data obtained were analyzed using SPSS 22 for windows.ased on the research results, it shows that the use of information technology (SIMDA)  income affects the value of financial reporting information of the Gorontalo City Government by 57.3%, while the remaining 42.7% is explained by other variables not examined in this study.
Analisis Kepuasan Pelanggan dengan Menggunakan Metode 7P pada Kedai AA Inova Klara Saragih; Andhyka Tyaz Nugraha; Rizqi Wahyudi
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1715

Abstract

Kedai AA is one of the culinary businesses that is experiencing increasingly fierce competition, the competition that occurs is due to the increasing number of businesses that are similar to Kedai AA. In facing this competition, it is necessary to have a marketing mix to be able to encourage the level of customer satisfaction which is able to increase profits for each business. The goal to be achieved from this study is to find out and see how the relationship between the 7P independent variables has on customer satisfaction at the AA store. The approach used in this study is a quantitative approach by distributing questionnaires to customers at the AA shop using a Likert scale. In this study the population used was all customers at the AA Store with a sample of 110 respondents who were chosen deliberately and randomly with the criteria of being a customer of the AA Store. This study uses data testing methods through validity and reliability tests, and the SEM method is the method used to analyze data. The results obtained in this study are product variables have no relationship to customer satisfaction, price has an insignificant relationship, several other variables have a significant relationship, and all variables together have a relationship to customer satisfaction.
Pengaruh Penggunaan Sosial Media Instagram Dan Electronic Word Of Mouth Terhadap Minat Beli Produk Erigo Pada Mahasiswa Fakultas Hukum Universitas Sumatera Utara Ester Sembiring; Adelina Lubis; Ihsan Effendi
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1697

Abstract

This study aims to determine "The Effect of Social Media Use Instagram and Electronic Word Of Mouth on Interest in Buying ERIGO Products at the Faculty of Law, University Sumatera Utara" using an associative research type with the population being students of the Faculty of Law, University Sumatera Utara totaling 85 respondents as samples. The research data in this study was obtained through the distribution of questionnaires with the help of Google Form.Based on the results of the t test, it was found that the negative value of the tcount was -0.265, so it was known that the tcount ttable and the p-value in the Sig column. namely 0.791 0.05 which means no effect, so it can be interpreted that Instagram Social Media has no effect on buying interest in ERIGO Products at the Faculty of Law, University of UtaraSumatera. In the X2 (Electronic Word Of Mouth) test, it was found that the tcount value was 7.242, so it was known that the tcount ttable and the p-value in the Sig column. ie 0.000 0.05, which means that it has a positive and significant effect, so that it can be interpreted that Electronic Word Of Mouth has a positive and significant effect on buying interest in ERIGO Products at the Faculty of Law, University of Sumatera Utara. Based on the test results, it was found that the value of Fcount (55.221) Ftable (2.72) with a value of Sig. 0.000 0.05, then according to the existing theory, it shows that Instagram Social Media and Electronic Word Of Mouth together (simultaneously) have a positive and significant effect on Buying Interest in ERIGO Products at the Faculty of Law, University of Sumatera Utara. And the calculation of the coefficient of determination test (R2) Adjusted R Square value was found to be 0.564 (56.4%). This figure shows that 56.4% Buying Interest (dependent variable) which can be explained by Instagram Social Media and Electronic Word Of Mouth variables (independent variable). And the remaining 43.6% is influenced by other factors that cannot be explained in this study.
Pengaruh Content Marketing dan Social Media Marketing Terhadap Costumer Engagement pada Generasi Z Pengguna Aplikasi Shopee di Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen Medan Tresia L. Naibaho; Adelina Lubis; Ihsan Effendi
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1698

Abstract

Social media is currently used as a platform for companies to introduce their products. Engagement can help companies to know their consumer behavior. This study aims to determine the effect of content marketing and social media marketing on customer engagement in Generation Z of Shopee application users at the Faculty of Economics and Business, HKBP Nommensen University, Medan. This study uses quantitative methods. This study has a population of 191 consumers using the Slovin formula, the sample used is 66 respondents. The findings in this study are content marketing (X1) has a positive and significant effect on customer engagement with a partial test, where the results obtained are T-value(3.805) Ttable (1.669) and the significance level is 0.00 0.1. For social media marketing (X2), it has a partial effect on customer engagement with T-value (3.081) T table (1.669) where the significance level is 0.003 0.1. In the coefficient of determination test, it was found that content marketing and social media marketing had an effect of 0.432 with a percentage value of 43,2% on customer engagement.
Deteksi Kecurangan Laporan Keuangan Melalui Fraud Diamond Studi Pada Badan Usaha Milik Negara Periode Tahun 2015-2018 Nadya Septerini; Fahmi Rizani; Kadir Kadir
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1713

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kasus kecurangan laporan keuangan berdasarkan hasil survey Association Of Certified Fraud Examiners Indonesia pada tahun 2012-2016. Penelitian ini bertujuan untuk menguji pengaruh diamond fraud terhadap kecurangan laporan keuangan pada Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Variabel tekanan terdiri atas stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, dan target keuangan. Variabel peluang terdiri dari sifat industri, ketidakefektifan monitoring, dan transaksi pihak istimewa. Variabel rasionalisasi terdiri  total akrual dan pergantian kantor akuntan publik. Variabel kemampuan terdiri dari pergantian direksi. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling. Analisis regresi logistik digunakan untuk menguji penelitian ini. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, ketidakefektivan monitoring, transaksi pihak istimewa, total akrual, pergantian kantor akuntan publik tidak berpengaruh terhadap kecurangan laporan keuangan. Pergantian dewan direksi  berpengaruh terhadap kecurangan laporan keuangan.
Pengaruh Biaya Operasional Terhadap Produktivitas Kerja di PD. Baratala Tuntung Pandang Tahun 2020-2021 Noor Amelia; Gati Anjaswari; Mustaqim Mustaqim
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1714

Abstract

This study aims to determine the effect of operational costs on work productivity at PD. Baratala Tuntung Pandang in 2020-2021. The research method used is a quantitative research method with secondary data obtained from the company's quarterly profit and loss reports for 2020-2021. This research was conducted at the Baratala Tuntung Pandang Regional Company, one of the regional companies in Tanah Laut Regency. Data analysis techniques used quantitative data analysis through simple linear regression analysis, correlation coefficient analysis, and coefficient of determination analysis. The results of the correlation hypothesis test show that there is a very strong correlation between direct operational costs and work productivity with a correlation coefficient of 0.909 while the results of the indirect operational costs hypothesis test have no correlation with work productivity with a correlation coefficient of -696. Based on the results of the t test, it can be concluded that H0 is rejected and H1 is accepted, which means that operational costs directly affect work productivity in PD. Baratala Tuntung Pandang. This can be seen from the calculation of the t test where the t-count value is greater than the t-table value (5.340 2.571). In addition, direct operational costs also have a direct relationship with work productivity, so that if the value of operational costs increases, the value of work productivity will also increase.
Analisis Kinerja Karyawan Pada PT PLN (Persero) UPK Tarahan Nurazizah, Novalina; Wahyudi, Rizqi; Nugraha, Andhyka Tyaz
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2977

Abstract

The purpose of this study was to determine the effect of Job Rotation, Training and Development, Career Planning, and Performance Appraisal toward the Employee Performance of PT PLN (Persero) UPK Tarahan either partially or simultaneously through the T-test and F-test. This type of research is a quantitative research. The data used in this study is primary data obtained using a data collection instrument in the form of a questionnaire that has been tested for validity and reliability using SPSS 16 software. The population in this study were all employees of PT PLN (Persero) UPK Tarahan, namely 68 employees. The sampling technique used the Slovin formula so that a sample of 59 employees was obtained. The data analysis method used Structural Equation Modeling (SEM). SmartPLS 3.2.9 is a tool used to perform analysis. The partial hypothesis testing resulted that job rotation is a variable that has no significant effect on employee performance while other variables have a positive significant effect on employee performance. Simultaneous testing shows that the independent variables together have no significant effect on the performance of PT PLN (Persero) UPK Tarahan employees because the job rotation variable has an F-square value 0.05, which is 0.00, which means the null hypothesis is rejected. The program recommendations given are job instruction exercises and coaching.
Analisis Bauran Pemasaran 7P pada Bank BUMN dan Bank Swasta dalam Konteks Green Marketing Makitsuna, Farhand; Permadi, Didi; Faidah, Delima Syuwi; Izzan, Danial; Muttaqin, Muhammad Zayni
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4111

Abstract

The study aims to determine the impact of the 7P marketing mix on BUMN and private banks in terms of sustainability marketing. The 7P Blend is a marketing blend idea that considers things beyond the product. It is expected that green marketing can enhance environmental concern in all aspects of business. The study involved 101 service users from both banks, selected through Google Forms, and processed using SEM-PLS instruments. The results show that location and price influence long-term marketing. These results may indicate that banking services should take into account customer needs for close service locations, affordable prices, and consistent service. It is expected that this will increase customer satisfaction and their loyalty to banking services, so customers will use the services to meet their needs in the long term.
Pengaruh Akuntabilitas dan Pengawasan Intern Terhadap Pengelolaan Keuangan Bumdes di Kecamatan Kabila Bone Provinsi Gorontalo Usman, Usman
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2934

Abstract

Penelitian ini Bertujuan untuk mengetahui seberapa besar pengaruh akuntabilitas  terhadap pengelolaan keuangan BUMDes, seberapa besar pengaruh pengawasan  Internal terhadap pengelolaan keuangan BUMDes dan seberapa besar pengaruh  akuntabilitas dan pengawasan Internal terhadap pengelolaan keuangan BUMDes  Di Kecamatan Kabila Bone Kabupaten Bone Bolango. Penelitian ini merupakan  penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari  penyebaran kuisioner kepada pengelola BUMDes di Kecamatan Kabila Bone  Kabupaten Bone Bolango. Teknik analisis data dalam penelitian ini menggunakan  pengujian uji validitas, reliabilitas, uji asumsi klasik dan uji regresi linier  berganda dengan menggunakan SPSS.Berdasarkan hasil penelitian diperoleh bahwa akuntabilitas dan pengawasan  Internal berpengaruh positif dan signifikan terhadap pengelolaan keuangan  BUMDes di Kecamatan Kabila Bone Kabupaten Bone Bolango. Dimana koefisien  deteminasi yang diperoleh sebesar 64,3% yang berarti akuntabilitas dan  pengawasan Internal mampu menjelaskan pengelolaan keuangan BUMDes di  Kecamatan Kabila Bone sebesar 64,3%. sedangkan sisanya sebesar 35,7% dapat  dijelaskan oleh variabel lain yang tidak termasuk dalam model penelitian ini.
Pengaruh Perencanaan dan Pengawsan Terhadap Penerapan Anggaran Berbasis Kinerja Pada SKPD di Kabupaten Gorontalo Mattoasi, Mattoasi; Monoarfa, Valentina; Hasan, Nurul Aulia
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4108

Abstract

This research aims to determine the influence of planning and supervision on the implementation of performance-based budgeting in SKPD in Gorontalo Regency, either partially or simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from questionnaires distributed to the population in this study, namely all Regional Work Units (SKPD) in Gorontalo Regency which are directly involved in managing and producing PAD using Purposive Sampling. The data analysis technique in this research is descriptive quantitative analysis using the statistical t test, statistical f test, and coefficient of determination test (Adjusted R Square) using IBM SPSS 26 for windows. The results of the research show that Planning and Supervision has a positive and significant effect on the implementation of performance-based budgeting in SKPD in Gorontalo Regency both partially and simultaneously with a determinant value of 38.6% while the remaining 61.4% is explained by other variables not studied. in this research.

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