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FERDIAN RONILAYA
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jabh@polinema.ac.id
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Jurnal Akuntansi Bisnis dan Humaniora
Published by Politeknik Negeri Malang
ISSN : 24605530     EISSN : 27970264     DOI : https://doi.org/10.33795/jabh
Core Subject :
Jurnal Akuntansi Bisnis Dan Humaniora (JABH) adalah sebuah jurnal blind peer - review yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Ilmu Akuntansi Bisnis dan Ilmu Sosial namun tak terbatas secara implisit. Semua publikasi di Journal Akuntansi Bisnis & Humaniora bersifat akses terbuka yang memungkinkan artikel secara bebas online tanpa berlangganan apapun. JABH menerbitkan artikel secara berkala 2 kali dalam satu tahun yaitu bulan Januari dan Juni.
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Articles 80 Documents
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PENGEMBANGAN MODUL PEMBELAJARAN BAHASA INGGRI ESP PROGRAM STUDY TEKNIK LISTRIK JURUSAN ELEKTRO POLINEMA Aly Imron; Atiqah Nurul Asri; Satrio Binusa Suryadi
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3630

Abstract

Changes in the implementation of English learning from semester to semester is a separate problem considering that the content of the material also changes in its emphasis pedagogically. Therefore, research on the development of teaching materials is very relevant to the conditions that occur so that the output later can provide a real contribution to the teaching and learning process. The purpose of this research is to develop English teaching materials that suit the needs of students as well as input from teaching staff as well as available references and documents. This development is very urgent due to changes in the semester of the implementation of the teaching and learning process. Thus, this product is very helpful not only for lecturers, but also students and consequently the availability of a teaching material product. Researchers adapted the Research and Development (R&D) model from Borg and Gall which consisted of 6 stages, namely: (1) initial needs analysis, (2) module development design, (3) creating learning modules, (4) assessment/feasibility testing stage, (5) product trials and (6) learning module refinement stages that produce the final product of development. In conclusion, the availability of teaching modules that can be used in the teaching and learning process.
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN KEDAI KOPI MODERN DI MALANG Heru Utomo; Umi Khabibah; Fatkhur Rochman
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3634

Abstract

This study aims to determine the effect of entrepreneurship orientation and market orientation on marketing performance at Modern Coffee Shops in Malang. This type of research is explanatory research with the population of this study are all managers or business owners of modern coffee shops in Malang. This total population includes all modern coffee shop businesses in Malang where the exact number is not known. This study used a sample of 30 modern coffee shops in Malang which were taken randomly with cluster sampling technique. From the results of data collection using a questionnaire and analyzed using Multiple Linear Regression analysis, the results obtained are Entrepreneurship Orientation and Marketing Performance have a significant effect on is accepted and hypothesis 2, namely Market Orientation partially has a significant effect on Marketing Performance. The results of the analysis of this study have implications that entrepreneurs need to pay attention to policies that support Entrepreneurship Orientation and Market Orientation, to improve Marketing Performance. Bold and proactive innovation and paying attention to changing consumer desires and competitors' strategies must continue to be carried out to achieve better marketing performance.
PENGARUH IMPLEMENTASI CUSTOMER RELATIONSHIP MANAGEMENT CLOUD CALL CENTER SEBAGAI STRATEGI DALAM MENINGKATKAN KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN Ita Rifiani Permatasari; Tri Ramadani Arjo; Kartika Indah Permatasari
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3635

Abstract

Through the Cloud Call Center page, PT Telkom has a customer service that is aimed at providing services to customers. The quality of CRM Cloud Call center services needs to be improved to solve customer complaints. This research aims to increase the number of customer satisfaction and loyalty through communicative interactions between cloud call center systems and customers. Several tools are used to build automated machines as applications for conducting Cloud Call Center training connected to data based via a server. The methodology in this research is to use path analysis. The results of the study indicate that there is a direct influence between the CRM Cloud Call center service system on customer satisfaction and customer loyalty. The indirect effect shows that there is a significant positive relationship between the cloud call center service system and customer loyalty through customer satisfaction.
MEMBANGUN PENGETAHUAN TEORI PERSAMAAN DIFERENSIAL TINGKAT I MELALUI TUGAS TERSTRUKTUR Mudjiono; Sigit Setya Wiwaha; Aly Imron
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3672

Abstract

The research aims to describe how the structured task needs to be formulated and the extent to which it has an impact on improving student achievement. This research is based on Vygotsky's view which states that the potential of students will develop effectively if in the learning carried out, external factors, especially teachers/lecturers and students' friends are involved in learning. Cooperative learning is a learning system that contains various interrelated elements, including: (1) positive interdependence, (2) faceto-face interaction, (3) individual accountability, and (4) skills to establish interpersonal relationships. Structured task-based learning as a form of cooperative learning consists of 4 principles, namely: (1) Making assignments meaningful, clear, and challenging, (2) Diversifying assignments, (3) Paying attention to the level of difficulty, (4) Monitoring student progress. The method in this study uses two approaches, namely a qualitative approach and a quantitative approach. The effect of the action on the group given the task was calculated through the statistical tool of analysis of variance. After two actions were taken, it was found that the students who were given the task got a higher academic score. The key is that on every assignment given, the lecturer needs to provide feedback, especially on difficult questions.
ANALISIS HUBUNGAN FUNDAMENTAL DENGAN RISIKO SISTEMATIS DAN DIVIDENT PAY OUT RATIO PADA PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII) Muhammad Muwidha; Mahmudatul Himmah; Andi Kusuma Indrawan
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3673

Abstract

rity returns and risks related to investors' investment activities. The total population of 30 companies based on purposive technique with continuous listing criteria, profit and dividend payments resulted in a total sample of 15 companies. The results of the study explain that the risk of the beta company group is the company has a risk that is sensitive to the business environment. Meanwhile, dividend payments are around 45% of profit. This shows that the rate of return is quite promising. ROE in the range of 23%-27%, CR ranging from 123-221 times, DR ranging from 41%-48%, DOL ranging from 0.8% - 8.1% and for AG ranging from 7.8% - 13.84%. Both sets of variables show a close relationship with a canonical correlation value of 66.003%. This finding explains that for investment in shares of Islamic companies, the level of stock risk has a close relationship with ROE and AG. So that it will be taken into consideration in making investment decisions.
MODEL PENGAUDITAN BERBANTUAN KOMPUTER TERHADAP LAPORAN KEUANGAN PERGURUAN TINGGI NEGERI VOKASI BADAN LAYANAN UMUM Zainal Abdul Haris; Sumiadji; Retno Widiastuti
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3698

Abstract

The availability of databases resulting from the use of financial planning, management and reporting applications from vocational public tertiary institutions (polytechnics) of public service agencies is a resource that can be utilized for the purpose of achieving the effectiveness of auditing the resulting financial reports. However, the existence of these resources has never been exploited. Referring to these conditions, research was carried out which aims to develop a computer-assisted audit model of the financial reports of vocational colleges (polytechnics) of public service bodies through the use of database files generated by applications used in the financial administration of work units such as SAS, SIMAK BMN, and Inventory Application. The research method used is applied research. The object of research is the work unit of a vocational tertiary institution that applies the Public Service Agency Management Pattern. The results of the research are in the form of a computer-assisted auditing narrative model that describes the steps that must be carried out in computer-assisted auditing of the financial statements of vocational colleges that apply the Public Service Agency Financial Management Pattern.
ANALISIS SISTEM ANTRIAN PADA PELAYANAN JASA PT ASABRI (PERSERO) GUNA MENINGKATKAN KUALITAS PELAYANAN Ananda Dwita Ramadhani; Hesti Wahyuni; Kurnia Ekasari; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3699

Abstract

This research aims to find out the effectiveness of time service and the calculation of fee in the queuing system at the service counter of PT ASABRI (Persero) Branch Malang. The research was conducted by testing the steady- state, and testing the distribution using Kolmogorov Smirnov. The results showed that the steady-state value was 0.461 and has a multi channel-single phase, queuing structure with a queuing model (G/G/2): (FIFO/∞/∞). The average number of customers in the system (Ls) was 1, the average time spent by each customer at the service counter (Ws) was 8.76 minutes, the average number of customers waiting in the queue (Lq) was 0.059, the average time spent by customers waiting in the queue (Wq) was 1.86 minutes. Therefore, the hourly queue fee is IDR 49,984.067 per hour, and the monthly fee incurred is IDR 4,278.175 monthly. It can be concluded that the service counter at PT ASABRI (Persero) Branch Malang is optimal.
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN Nabila Dhiya Ulhaq; Nurafni Eltivia; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3704

Abstract

This study was intended to investigate the implementation of Environmental Management Accounting (EMA) on waste management at PT Perkebunan Nusantara X Sugar Factory Meritjan Kediri East Java. This study was descriptive-qualitative, uses qualitative method and collects data by interviews and documentation from relevant parties, such as Financial and General Division and Engineering and Processing Division of PG Meritjan. PG Meritjan generates three types of waste, namely liquid, solid, air, and hazardous and toxic waste. EMA has two approaches, PEMA (Physical Environmental Management Accounting) and MEMA (Monetary Environmental Management Accounting). According to PEMA, PG Meritjan manage the Liquid waste by WWTP system, solid waste is managed by the Engineering and Processing Division to be reused and the rest is managed by a third party, air waste is managed by Dust Collector system, and hazardous and toxic waste is collected and managed by third party. In MEMA, PG Meritjan allocates environmental costs as Reconditioning and Environmental Management account but still be associated with a company's financial statements. This study suggests the company to make a separate financial report related with the waste cost allocation in order to inform the quality of waste management.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDEKS LQ 45 BEI Afifah Nur Laili; Aang Afandi; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3705

Abstract

The purpose of this research is to analyze the effect of financial ratios and company size on the profit growth of companies listed on the Indonesia Stock Exchange LQ 45. The sample of this research is 26 out of 45 companies that enter LQ 45 for 2018-2020. The sample was selected using a purposive sampling technique. The statistical technique used in data analysis and hypothesis testing is multiple linear regression. Independent variables consist of profitability ratios (Net Profit Margin), liquidity ratios (Current Ratio), activity ratios (Total Asset Turnover), solvency ratios (Debt Equity Ratio), and company size. The results showed that only the profitability ratio had a significant and positive effect on profit growth. While the liquidity ratio, activity ratio, solvency ratio and firm size have no significant effect on profit growth. Furthermore, financial ratios and firm size simultaneously have a significant effect on profit growth.
PENGARUH RISIKO PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Putri Nadiah Zain Samporna; Indrayati; Ahmad Jarnuzi; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3706

Abstract

The purpose of this research was to test the effect of corporate risk, capital intensity, profitability, and sales growth on tax avoidance. The research object was manufacturing companies in the consumer goods sectors listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples determined in this research was 26 companies by using purposive random sampling. This research was associative quantitative research, this research used the 26th version of SPSS as the data analysis tool. The results showed that capital intensity and profitability had a negative and significant effect on tax avoidance, while company risk and sales growth did not affect tax avoidance. Simultaneously corporate risk, capital intensity, profitability, and sales growth had a significant affect on tax avoidance. The results of this research are expected to help the government and companies to control tax avoidance practices.

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