cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
IDA ADHANI
Contact Email
p3m.stiebp@gmail.com
Phone
+6281386065560
Journal Mail Official
p3m.stiebp@gmail.com
Editorial Address
Jl. Sabar No 66, Petukangan Selatan, Pesanggrahan, Jakarta, 12270 Telp : 021-7362445 / 021-7362467 WA : 081386065560 / 087809998580 Fax : 021-7363569
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
ARBUS
Published by Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan
ISSN : -     EISSN : 30258650     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Accounting Research and Business Journal (ARBUS) adalah jurnal akuntansi untuk kepentingan umum. Ini menerbitkan penelitian asli di semua bidang akuntansi dan bidang terkait yang memanfaatkan alat dari disiplin dasar seperti ekonomi. Penelitian ini biasanya menggunakan metode analitis, arsip empiris, eksperimental, dan studi lapangan dan menjawab pertanyaan ekonomi, eksternal dan internal, dalam akuntansi, audit, pengungkapan, pelaporan keuangan, perpajakan, dan informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, kontrak, dan ekonomi informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
 1   2   3 
PENGARUH PENGETAHUAN INVESTASI DAN MODAL MINIMAL TERHADAP MINAT INVESTASI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PANCASAKTI TEGAL Umi, Mas'ulah; Fenti, Nurlaeli; Agung Setia, Budi
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.41

Abstract

FEB UPS Tegal students in direct practice involved in capital market investment are quite low and rigid in carrying out investment transactions. This research aims to determine the effect of investment knowledge and minimum investment capital on students' investment interest in the capital market. The research method used is quantitative descriptive, using primary data, namely questionnaires. The test uses validity and reliability tests, and data analysis techniques use the classical assumption test, multiple linear regression analysis. The results of this research show that it is valid and reliable. The value of t calculated for knowledge is 4.165 > t table 1.985, meaning it influences investment interest, value, t calculated minimum capital 2.680 > t table 1.985, meaning it influences investment interest, knowledge value and minimum capital, F calculated 42.052 > F table 3.09 meaning simultaneously influences investment interest in the capital market. Students are expected to be able to apply the basic investment knowledge they have acquired so that the knowledge they have gained is not just theoretical. IDX is expected to socialize Let's Save Stocks at other universities.
Analisis Pengaruh Corporate Governance, Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022. Yamin, Mohammad; Lita Anggraini, Nabila
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.68

Abstract

Purpose: This research aims to determine the influence of corporate governance, profitability and leverage on earnings management in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Design/methodology/approach: The data source used is secondary data in the form of company financial reports with samples determined by purposive sampling. Where 12 companies were obtained as samples from a population of 42 companies in the food and beverage sector. The research method used is multiple linear regression analysis including the classical assumption test, partial test (t), and simultaneous test (F). Findings: The research results show that partially the company size and leverage variables have no effect on earnings management, the audit committee variables and profitability have a significant effect on earnings management. Simultaneously, the variables company size, audit committee, profitability and leverage influence earnings management. The adjusted r-squared value in this study was 72.7% while the remaining 27.3% was influenced by other variables not used in this study.
Analisa Pengaruh Struktur Modal,Ukuran Perusahaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Adhani, Ida; Amelia, Risma
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.69

Abstract

The purpose of this study is to determine the effect of Capital Structure, Company Size, and Dividend Policy on Company Value in manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This type of data is secondary data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of samples is 11 companies from 30 companies. Sampling is carried out by purposive sampling. The analysis techniques used are Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test (Partial Test) and F Test (Simultaneous Test). The results of this study show that the Capital Structure partially has a positive and significant influence on the Company's Value, namely with a t-count value of 4.893 > t-table 2.01954 with a sig value. 0.000 < 0.05, Company Size partially has a negative and significant influence on Company Value, namely with a t-count value of -5.446 < t-table 2.01954 with a value of sig. 0.000 < 0.05, and the Dividend Policy partially does not have a significant effect on Company Value with a t-count value of 1.500 > t-table 2.01954 with a value of sig. 0.142 < 0.05. The results are simultaneously known as Capital Structure, Company Size and Dividend Policy have a significant effect on Company Value, namely with an f-count value of 48,095 > f-table 2,839 with a sig value. 0.000 < 0.05. The predictive ability of the three independent variables to Company Value is seen from the Adjust R Square value of 76.7% while the remaining 23.3% is influenced by other variables outside the research variable.
Pengaruh Tingkat Risiko Pembiayaan Musyarakah Dan Pembiayaan Mudharabah Terhadap Tingkat Profitabilitas Bank Syariah Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.70

Abstract

This study aims to determine the influence of Risk Financing Musharakah and Risk Financing Mudharabah on Profitability Levels In sharia banks in Indonesia . The population of this research is sharia banks in Indonesia 2019-2233 period amounted to 11 based on the Indonesian Banking Statistics . Sample is 8 bank for 5 years. Data obtained by purposive sampling method. Research hypotheses were tested using multiple linear regression method and test T. The results of this study indicate that the risk of financing musyarakah significant effect on levels of profitability and risk financing mudharabah no significant effect on levels of profitability .
Analisis Pengaruh Laba Bersih, Arus Kas Operasi, Dan Debt To Equity (DER) Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Pengelola Sawit Crude Palm Oil (CPO) Yangterdaftar Di Bursa Efek Indonesia (BEI) Periode 2017- 2022 Tilam Sari, Titis; Yuliati, Ika; Prihartanto, Andung
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.71

Abstract

This research aims to determine the influence of Net Profit, Operating Cash Flow, Debt to Equity Ratio (DER) on Stock Returns, in manufacturing companies in the Crude Palm Oil palm oil sub-sector listed on the Indonesia Stock Exchange (BEI) in the 2017 - 2022 period. The sample uses purposive sampling with predetermined criteria. Based on these criteria, a sample of 5 companies was obtained during 6 years of observation. The data used is secondary data. To find out whether the processed data is appropriate or not, researchers use the classic assumption test. The analysis technique used is the multiple linear regression test technique and hypothesis testing using the t test, F test with a significance level of 5% and coefficient of determination. The results of the partial test calculation for the Net Profit variable obtained a significant level of 0.390> 0.05 so it can be interpreted as having no effect. The results of the partial test calculation for the Operating Cash Flow variable obtained a significant level of 0.032 < 0.05 so it is interpreted as having an effect. The results of the partial test calculation for the Debt to Equity Ratio variable have a significant level of 0.815 > 0.05 so it can be interpreted as having no effect. The research results show that f count > f table (2.171 < 2.98) with a significance of 0.116 > 0.05 so it can be concluded that there is no simultaneous significant influence between the variables Net Profit (LB), Operating Cash Flow (AKO) and Debt to Equity Ratio (DER) to Return on Shares listed on the Indonesia Stock Exchange for the period 2017 - 2022.
Analisis Economic Value Added (EVA) Dan Return On Asset Sebagai Alat Mengukur Kinerja Keuangan Pada Salah Satu Bank BUMN Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023 Listiana, Iwin
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.72

Abstract

The objective of this research is to investigates the financial performance of BUMN Bank listed on IDX during the period 2019-2023 using Economic Value Added (EVA) and Return on Assets (ROA). The data analysis techniques in this research is a qualitative methode. The result of this research is the average of Economic Value Added (EVA) was Rp. 3.904.565.083, indicating positive EVA values (> 0). The average amount Return On Assets (ROA) during the period 2019-2023 was 2.25%. Showing that BUMN Bank have achieved economic value addition and generated statisfactory profits. Therefore, stakeholders can trust their investments in the bank.
Analisis pengaruh Profitabilitas, Struktur Modal dan Total Asset Turnover Terhadap Nilai Perusahaan pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Septiana Kristina Ningrum, Maria; Susanto, Daniel
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.73

Abstract

This research aims to examine the factors that influence the company value of LQ45 companies listed on the Indonesia Stock Exchange (BEI) seen from the annual reports and financial reports of LQ45 companies in the 2017-2021 period. The factors used to see their influence on Company Value are Profitability, Capital Structure, and Total Asset Turn Over. The results of this research show that the Return On Equity and Debt to Equity Ratio variables have an influence on company value. This can be seen in the test results (t), Return On Equity has a significant positive influence with a calculated t of 2,264 > t table of 2.0391 with a significant value of 0.021<0.050, and Debt to Equity Ratio has a significant negative influence with a calculated t of -3,649 > t-table of -2.03915 with a significance of 0.001 < 0.050 so that H1 and H2 are accepted. Meanwhile Total Asset Turn Over has no effect on company value. These results can be seen from the test results (t) with a t-count of -199 < -2.03951 with a significant value of 0.843 > 0.050 so that H3 is rejected. Apart from that, based on the (F) test, Profitability, Capital Structure and Total Asset Turn Over on Company Value have an effect simultaneously (together), this is shown by the calculated F value of 5,324 > F-table of 2.69 and a significant value of 0.004 < 0.050.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba. Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019 Supriadi, Holili; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.74

Abstract

The purpose of this research is to ascertain whether the management of earnings by manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 is influenced by company size, profitability, leverage, and audit quality. In this study, the following variables are employed: (1) Profit management is a dependent variable; and (2) company size, profitability, leverage, and audit quality are independent variables. Manufacturing companies that are listed on the Indonesian Stock Exchange are the subjects of this study. The research's data source was each company's annual or financial report from 2015 to 2019. The research sample consisted of 29 companies selected through the use of purposive sampling. Numerous tests, including the correlation and determination coefficient tests, autocorrelation test, multiple linear regression analysis, F-statistical test, t-statistical test, and multicollinearity test, were conducted as analytical tools using the Statistical Package for Social Sciences (SPSS) version 23 . The F-statistical test findings show a significant value of 0.000, or less than 0.05. Therefore, a company's size, profitability, leverage, and audit quality all together have a major influence on earnings management.
Persepsi Karyawan Terhadap Pengaruh Peran Auditor Internal, Keadilan Organisasi dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) (Studi Empiris pada Beberapa Perusahaan Perbankan di Jakarta) Mohammad, Yamin; Chandra, Syah Putri
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.80

Abstract

The aims of this research is for knowing about employees perception to the role of internal auditor, organizational justice and internal control for fraud preventif. The responded for this research is theemployee who working in banking companies in Jakarta. For the sample, There are have 74 employees from7 banking companies. The research used is quantitative method and for the analysis method used isdesciptive statistics, data quality test, classic assumption test and hypothesis test. The result showed that therole of organizational justice had no effect for fraud prevention. the internal auditor and internal control hada significant effect for fraud prevention. And the result for simultan test is the role of internal auditor,organizational justice and internal control had effect for fraud prevention. Keywords: Internal auditor, organizational justice, internal control fraud
ANALISIS PENGARUH PENDAPATAN USAHA, PERPUTARAN PERSEDIAAN, BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA SEKTOR CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Adhani, Ida; Fitri Rahmawati, Dea
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.81

Abstract

The purpose of this research is to determine the analysis of the influence of business income, inventory turnover, operational expenses on net profit in the consumer cyclical sector listed on the Indonesian Stock Exchange (BEI) in 2020-2023. The type of data is secondary data from the financial reports of consumer cyclical sector companies listed on Indonesian Stock Exchange for the 2020-2023 period. Sampling was carried out by purposive sampling. The analysis techniques used are the Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test and F Test. The results of this study show that partial business income has no and significant effect on net profit, partial inventory turnover has an influence positive and significant on net profit and operational expenses partially have a significant influence on net profit. The results are simultaneously known as Business Income, Operational Costs, Inventory Turnover to Net Profit. The predictive ability of the three independent variables on Net Profit can be seen from the Adjust R Square value of 40.2%, while the remaining 59.8% is influenced by other variables outside the research variables.

Page 2 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): Edisi : Agustus 2025 Vol. 3 No. 1 (2025): Edisi Januari 2025 Vol. 2 No. 2 (2024): Edisi Agustus 2024 Vol. 2 No. 1 (2024): Edisi Januari 2024 Vol. 1 No. 2 (2023): Edisi Agustus 2023 Vol. 1 No. 1 (2023): Edisi Agustus