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M. Agus Muhtadi Bilhaq
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Aktiva: Journal Of Accountancy and Management
Published by Institut Agama Islam Negeri Pontianak
ISSN : 29854792     EISSN : 29854806     DOI : https://doi.org/10.24260/aktiva
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTIVA: Journal Of Accountancy and Management is an open access journal as a place for academics, researchers, practitioners, regulators and others, both nationally or internationally, to publish their scientific articles. The results of the studies are related to the fields of accounting and management. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. AKTIVA: Journal Of Accountancy and Management is published twice a year for the period of January and July. The articles could be written in Indonesian or English. The submitted articles will be reviewed by reviewers who are experts in their fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management" : 6 Documents clear
Konsep Good Governance Lembaga Pengelola Zakat Hasibuan, Indra Mualim; Juliati Nasution, Yenni Samri
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2190

Abstract

Research Purposes: This research aims to determine the application of good governance principles in zakat institutions accompanied by concrete evidence that has been implemented by zakat management institutions in Indonesia.Design, Methodology, Approach: This research is library research, data sources are obtained from journals, books and other documents.Research Findings: good governance principles that can be implemented by zakat institutions include: the principles of transparency, accountability, responsibility, independence and justice, as an effort to increase the professionalism of zakat institutions while increasing muzakki's trust in zakat management institutions. . Concrete evidence of the application of good governance principles has been actualized by many zakat management institutions in Indonesia, both Baznas and Laznas.Research Contribution: research provides new insights related to the implementation of good governance by zakat management institutions Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui penerapan prinsip good governance pada lembaga zakat disertai dengan bukti nyata yang telah diterapkan oleh lembaga pengelola zakat di Indonesia.Desain, Metodologi, Pendekatan: Penelitian ini merupakan penelitian kepustakaan, sumber data diperoleh dari jurnal, buku dan dokumen lainnya.Temuan penelitian: prinsip-prinsip good governance yang dapat diterapkan oleh lembaga zakat antara lain: prinsip transparansi, akuntabilitas, responsibilitas, independensi dan keadilan, sebagai upaya meningkatkan profesionalisme lembaga zakat sekaligus meningkatkan kepercayaan muzakki terhadap lembaga pengelola zakat. Bukti nyata penerapan prinsip good governance telah diaktualisasikan oleh banyak lembaga pengelola zakat di Indonesia, baik Baznas maupun Laznas.Kontribusi Penelitian: penelitian memberikan wawasan baru terkait dengan penerapan good governance lembaga pengelola zakat
Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era Puspita, Nindy Akbar Lintang; Pambekti, Galuh Tri; Khoirunisa, Kharisa Rachmi
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2204

Abstract

Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic.Design / methodology / approach: A quantitative method with a comparative descriptive approach.Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic.Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19.Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif.Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19.Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.
Describing the Performance Satisfaction of Host Training Establishments on Accounting Student Trainees Birondo, Chissa G; Miral, Nicole Shane H; Romaguera, Saagher E; Alfanta, Mylene P; Sumicad Jr, Eligen S
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2223

Abstract

Purpose: This study aims to thoroughly evaluate the level of performance satisfaction displayed by accounting student trainees during their training in host establishments. The study focuses on three key dimensions: attendance and punctuality, knowledge and quality of work, and general attitude, in order to provide a detailed assessment of the trainees’ performance.Methodology: The study used a mixed-methods approach, specifically the sequential explanatory design. This involved the use of a survey questionnaire and in-depth interviews.Research Findings: The research findings indicate that the performance satisfaction of accounting student trainees is very satisfactory in terms of attendance and punctuality, with an overall mean rating of 3.63. Additionally, knowledge and quality of work are rated as very satisfactory, with an overall mean of 3.50. Their general attitude is also rated as very satisfactory, with an overall mean of 3.68. The qualitative data obtained through interviews provides a detailed examination of the trainees' strengths and weaknesses, along with valuable recommendations from the host training establishments. The strengths identified were independence, resourcefulness, and enthusiasm. However, two categories emerged as weaknesses, which are social awkwardness and inattentiveness. The host training establishments have advised accounting student trainees to be proactive, enhance their skills, seek opportunities and guidance, and be prepared. Tujuan Penelitian: Penelitian ini bertujuan untuk mengevaluasi secara menyeluruh tingkat kepuasan kinerja yang ditunjukkan oleh mahasiswa akuntansi selama pelatihan mereka di perusahaan tuan rumah. Studi ini berfokus pada tiga dimensi utama: kehadiran dan ketepatan waktu, pengetahuan dan kualitas kerja, dan sikap umum, untuk memberikan penilaian rinci terhadap kinerja peserta pelatihan.Metodologi: Penelitian ini menggunakan pendekatan metode campuran, khususnya desain penjelasan sekuensial. Hal ini melibatkan penggunaan kuesioner survei dan wawancara mendalam.Temuan Penelitian: Hasil penelitian menunjukkan bahwa kepuasan kinerja peserta pelatihan mahasiswa akuntansi sangat memuaskan dalam hal kehadiran dan ketepatan waktu, dengan nilai rata-rata keseluruhan sebesar 3,63. Selain itu, pengetahuan dan kualitas pekerjaan dinilai sangat memuaskan, dengan rata-rata keseluruhan 3,50. Sikap mereka secara umum juga dinilai sangat memuaskan, dengan rata-rata keseluruhan sebesar 3,68. Data kualitatif yang diperoleh melalui wawancara memberikan pemeriksaan rinci mengenai kekuatan dan kelemahan peserta, serta rekomendasi berharga dari lembaga penyelenggara pelatihan. Kekuatan yang diidentifikasi adalah kemandirian, akal, dan antusiasme. Namun ada dua kategori yang muncul sebagai kelemahan, yaitu kecanggungan sosial dan kurangnya perhatian. Lembaga pelatihan tuan rumah telah menyarankan mahasiswa akuntansi untuk bersikap proaktif, meningkatkan keterampilan mereka, mencari peluang dan bimbingan, dan bersiap.
Pengukuran Rasio Likuiditas dan Profitabilitas Kinerja Keuangan (Studi kasus pada PT Sentra Food Indonesia, Tbk) Rukman, Rukman
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2699

Abstract

Purpose : This study aims to determine the financial performance of PT. Sentra Food Indonesia Tbk.Methodology : This type of research is qualitative research using secondary data in the form of financial statements (balance sheet and income statement) at the company PT. Sentra Food Indonesia Tbk for 2017-2021 which is listed on the IDX. The measuring instruments used are the Liquidity Ratio (current ratio and cash ratio) while the Profitability Ratio (ROE and ROA).Research Findings : The results of the Liquidity Ratio research measured using Current Ratio and Cash Ratio are said to be not good. Where the company's Current Ratio does not reach the industry standard of 200% because the average is 73.84. Meanwhile, the company's Cash Ratio is not in good condition because the Cash Ratio does not reach the industry standard of 50% because the average is 3.17 in 5 years, namely from 2017-2021. While the Profitability Ratio measured using Return On Equity and Return On Assets is said to be not good. This is because Return On Equity does not reach the industry standard of 40% because the average is 17.36. Meanwhile, Return On Assets is not in good condition because it does not reach the industry standard of 30% because the average is 6.66 in 5 years, namely from 2017-2021. Tujuan Penelitian : Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Sentra Food Indonesia Tbk.Metodologi : Jenis penelitian ini merupakan penelitian kualitatif dengan menggunakan data sekunder berupa laporan keuangan (neraca dan laporan laba rugi) pada perusahaan PT. Sentra Food Indonesia Tbk tahun 2017-2021 yang terdafar di BEI. Alat ukur yang digunakan adalah Rasio Likuiditas (current ratio dan cash ratio) sedangkan Rasio Profitabilitas (ROE dan ROA).Temuan Penelitian : Hasil penelitian Rasio Likuiditas yang diukur dengan menggunakan Current Ratio dan Cash Ratio dikatakan tidak baik. Di mana Current Ratio perusahaan tidak mencapai standar industri yaitu 200% karena rata-ratanya sebesar 73,84. Sedangkan Cash Ratio perusahaan dalam keadaan tidak baik karena Cash Ratio tidak mencapai standar industri yaitu 50% karena rata-ratanya sebesar 3,17 dalam 5 tahun yaitu dari tahun 2017-2021. Sedangkan Rasio Profitabilitas yang diukur dengan menggunakan Return On Equity dan Return On Aset dikatakan tidak baik. Hal ini disebabkan karena Return On Equity tidak mencapai standar industri yaitu 40% karena rata-ratanya sebesar 17,36. Sedangkan Return On Aset dalam keadaan tidak baik karena tidak mencapai standar industri yaitu 30% karena rata-ratanya sebesar 6,66 dalam 5 tahun yaitu dari tahun 2017-2021.
Strategi Usaha melalui Kerjasama dan Promosi untuk meningkatkan Penjualan dan Daya Saing Ikan Cupang di UMKM EA Betta Fish Ridwanulloh, M. Ubaidillah; Fitriana, Tina Nur; Rahmawati, Silfiyana; Putri, Aisyah Azzahro Kurnia
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2761

Abstract

Purpose: This research aims to determine the business strategy implemented by SME EA Betta Fish, which is able to survive in building entrepreneurship in the field of Betta Fish and is even able to win the competition between SMEs.Design/methodology/approach: The research method used is the descriptive qualitative method.Research Findings: The business strategy used is the production of high-quality Betta fish seeds, conventional and online promotions, collaborating with various parties such as Betta fish collectors and the IPB campus to manage the correct and quality fish, and building branding by participating in fish contests.Contribution/Originality/Novelty: Strategies for Winning Betta fish contests in various regions can be used to build the EA Betta Fish MSME entrepreneurial brand. As a result, sales volume increased and reached overseas, and turnover reached tens of millions of rupiah each month. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui strategi usaha yang diimplemetasikan UMKM EA Betta Fish yang mampu bertahan dalam membangun wirausaha di bidang ikan cupang dan bahkan mampu memenangkan persaingan antar UMKM. Desain / metodologi / pendekatan: Metode penelitian yang digunakan yaitu metode kualitatif deskriptif. Temuan Penelitian: Strategi usaha yang dilakukan menggunakan Produksi bibit ikan cupang dengan kualitas tinggi, promosi secara konvensional dan online, bekerjasama dengan berbagai pihak seperti penjual pengepul ikan cupang dan pihak kampus IPB untuk mengelola ikan yang benar dan berkualitas, serta membangun branding dengan mengikuti kontestasi ikan cupang.Kontribusi / Orisinalitas / Kebaruan: strategi memenangkan kontestasi ikan cupang di berbagai daerah dapat digunakan membangun branding wirausaha UMKM EA Betta Fish. Hasilnya volume penjualan meningkat dan tembus hingga keluar negeri dan omzet yang diperoleh mencapai puluhan juta rupiah dalam tiap bulannya.
Assessing the Needs of the Non-Accountancy Business and Management Graduates in the Bachelor of Science in Accountancy Program: Basis for Developing an Accounting Tutorial Project Acay, Benzelyn C.; Deiparine, Oswald James A.; Dingle, Ellen A.; Naparan, Janus G.; Alfanta, Mylene P.
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2799

Abstract

Purpose: This study aimed to assess the needs of Non-Accountancy, Business, and Management (Non-ABM) graduates enrolled in the Bachelor of Science in Accountancy (BSA) program at a private college institution in Pagadian City, Philippines.Methodology: Utilizing a purposive sampling method, the study selected 25 Non-ABM graduate participants who met the study's criteria. A qualitative case study approach, guided by Merriam's Case Study model, was employed, collecting data through interviews, observations, and data searching.Result: The findings revealed that Non-ABM graduates experienced difficulties in keeping up with ABM graduates. Some participants relied on support from relatives and friends to enhance their learning. The study highlighted a significant need for basic accounting tutorials and review classes among Non-ABM students. These needs were addressed through the provision of YouTube tutorial links and simplified handouts.Recommendations: Participants recommended a more gradual phasing of lesson delivery to improve learning for Non-ABM graduates. The study provides valuable insights into the unique learning processes and needs of Non-ABM students in the BSA program, offering a foundation for academic institutions and educators to develop effective support systems and interventions. This research contributes to a better understanding of the challenges, needs, and learning experiences of Non-ABM graduates enrolled in the BSA program. Tujuan: Penelitian ini bertujuan untuk menilai kebutuhan lulusan Non-Akuntansi, Bisnis, dan Manajemen (Non-ABM) yang terdaftar dalam program Sarjana Sains Akuntansi (BSA) di sebuah lembaga perguruan tinggi swasta di Kota Pagadian, Filipina.Metodologi: Dengan menggunakan metode purposive sampling, penelitian ini memilih 25 peserta lulusan Non-ABM yang memenuhi kriteria penelitian. Pendekatan studi kasus kualitatif, dipandu oleh model Studi Kasus Merriam, digunakan untuk mengumpulkan data melalui wawancara, observasi, dan pencarian data.Hasil: Temuan menunjukkan bahwa lulusan Non-ABM mengalami kesulitan untuk mengimbangi lulusan ABM. Beberapa peserta mengandalkan dukungan dari kerabat dan teman untuk meningkatkan pembelajaran mereka. Studi ini menyoroti kebutuhan yang signifikan untuk tutorial akuntansi dasar dan kelas review di antara mahasiswa Non-ABM. Kebutuhan ini diatasi melalui penyediaan tautan tutorial YouTube dan handout yang disederhanakan.Rekomendasi: Para peserta merekomendasikan pentahapan yang lebih bertahap dalam penyampaian pelajaran untuk meningkatkan pembelajaran bagi lulusan Non-ABM. Penelitian ini memberikan wawasan yang berharga tentang proses pembelajaran yang unik dan kebutuhan siswa Non-ABM dalam program BSA, yang menawarkan landasan bagi lembaga akademik dan pendidik untuk mengembangkan sistem dukungan dan intervensi yang efektif. Penelitian ini berkontribusi pada pemahaman yang lebih baik tentang tantangan, kebutuhan, dan pengalaman belajar lulusan Non-ABM yang terdaftar dalam program BSA.

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