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INDONESIA
Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 1 (2025): January" : 5 Documents clear
Analysis of the Effectiveness of the DPRD's Supervision Function on Batam City Regional Government Performance Putra Yustisi Respaty; Erniyanti Erniyanti; Darwis Anatami; Soerya Respationo
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study analyzes the effectiveness of the Batam City DPRD’s supervisory function and the factors affecting it, amid challenges like limited resources, political intervention, low public access to information, and suboptimal member competence. Methodology/approach: This study uses normative juridical and sociological empirical methods through literature review and fieldwork involving DPRD members, local officials, and the public, with descriptive analysis of supervision aspects like DPRD involvement, transparency, government response, and public participation. Results/findings: The Batam City DPRD’s supervisory function is hindered by limited resources, political interference, low public participation, and weak member capacity, though active involvement and government response help improve its effectiveness. Conclusions: The study concludes that Batam City DPRD's oversight is essential but limited by internal and external factors. Improving member competence, public involvement, and minimizing political interference are key to strengthening its effectiveness. Limitations: This study is limited to the context of the Batam City DPRD and may not reflect conditions in other regions. The findings are also based on qualitative data, which may be subject to respondent bias and limited generalizability. Contribution:. This research identifies key factors in DPRD oversight and provides insights to improve legislative governance and guide future studies on regional legislative performance.
Influence Occupational Health Safety and Work Discipline on Employee Productivity at the Energy and Mineral Resources Department of South Sumatra Rio Kurniawan; Tri Darmawati; Santi Puspita
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study aims to determine how the productivity of employees of the Energy and Mineral Resources Agency is measured based on health safety and work discipline. Research Methodology: Quantitative methods were used, and the data collection techniques used in this study were observation, documentation, and questionnaire distribution. While the data analysis techniques in the study were analyzed using normality test, multicollinearity test, heroskedacity test, multiple linear analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing which consists of t test (partial) and f test (simultaneous). Results: The results of the hypothesis testing concluded that partial occupational health safety has a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Work discipline had a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Simultaneously, occupational health safety variables and work discipline had a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Limitations: The research was conducted only at the Energy and Mineral Resources Office of South Sumatra Province and only included occupational health safety variables, work discipline, and employee productivity. Contribution: The results of this study are expected to contribute to increasing labor productivity, as well as provide useful references for other researchers and UPGRI in increasing knowledge and abilities in the world of labor.
Operational Challenges and Strategic Solutions for Power Distribution in Mendol Island Dalie Priasmoro; Akbar Adhi Utama
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This thesis addresses critical issues within the plant's capacity and operational framework, emphasizing the importance of enhancing the generation system's resilience through the N-1 and N-2 capacity criteria. Methodology/approach: The research methodology encompasses both qualitative and quantitative data collection methods, including observations, interviews, brainstorming sessions, and document reviews. Results/findings: The study reveals a four-year gap between target and actual performance, marked by low energy output and unstable fuel use. Applying N-1 and N-2 criteria is key to maintaining system reliability, especially with renewable energy integration. Conclusions: The Teluk Dalam Diesel Power Plant faces inefficiencies and capacity issues that reduce performance. Applying N-1 and N-2 criteria is essential to improve reliability and ensure long-term operational resilience, especially with renewable energy integration. Limitations: This study is limited by its focus on a single power plant, which may affect the generalizability of its findings to other facilities. Additionally, some operational data relied on internal reports and may be subject to interpretation or lack independent verification. Contribution: This research contributes to power distribution management by analyzing challenges at the Teluk Dalam Diesel Power Plant and offering solutions to improve its performance and sustainability.
Determining Optimal Alternative Strategies for Solar Panel Machine Productions at PT Len Industry (PERSERO) Fachri Aliyuddin
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study aimed to identify the root causes of low annual production capacity and propose optimal alternative strategies to enhance efficiency and output. Methodology/approach: This study integrates Porter’s analysis, stakeholder analysis, and AHP across phases from planning to full-scale operation, aiming at modernization, compliance, competitiveness, and customer satisfaction. Results/findings: The study finds that low production capacity is caused by outdated equipment, weak stakeholder coordination, lack of performance monitoring, and limited adoption of digital technology. Porter’s analysis and AHP conclude that technological modernization is the most effective strategy, with new equipment projected to increase production capacity by 35–45% and improve operational efficiency. Conclusions: Improving production capacity requires a multidimensional approach, including strategic planning, modern technology adoption, and stakeholder engagement. A phased implementation model proves effective in addressing systemic issues while maintaining operations, enhancing competitiveness, and boosting customer satisfaction. Limitations: The study is limited to a specific industry context, so the results may not be widely generalizable. The long-term impact of the strategy remains unclear, and the AHP method involves expert judgment, which introduces subjectivity. Contribution: This study offers a structured framework combining Porter’s analysis, stakeholder analysis, and AHP, showing that phased implementation and technology investment can greatly enhance production performance.
Technical and Fundamental Analysis of Insurance Stock Prices on the Indonesian Stock Exchange (2018–2022) Siti Fauziah Hanipah; Palti Marulitua Sitorus; Willy Sri Yuliandhari; Suhal Kusairi
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study was conducted to determine the influence of fundamental (ROA, TATO, DER, NPM, and EPS) and technical (past share price, share volume, and past share volume) variables on share prices. in insurance companies listed on the IDX. Purpose: This study aims to analyze the effect of fundamental variables (ROA, TATO, DER, NPM, EPS) and technical variables (past share price, share volume, past share volume) on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). Research methodology: The study uses secondary panel data consisting of quarterly financial reports from 11 insurance companies during the 2018–2022 period. Panel data regression analysis with a fixed effects model was employed to test the relationship between the variables. Results: The findings show that TATO, DER, past share prices, and share volume have a positive and significant influence on stock prices, while past share volume has a significant negative effect. ROA, NPM, and EPS do not significantly affect stock prices. The F-test confirms that fundamental and technical variables together significantly influence stock prices. Conclusions: Both fundamental and technical indicators are crucial in determining stock prices of insurance companies, supporting their use in investment evaluations. Limitations: The study only covers non-reinsurance insurance companies listed on the IDX that consistently published quarterly reports from 2018 to 2022 and were not delisted during the period. Contribution: This study provides practical insights for investors in evaluating and selecting insurance stocks using combined fundamental and technical analysis.

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