Jurnal Akuntansi dan Bisnis最新文献_第9页

Intellectual Capital Measurement: Extended-Vaic Vs Vaic Which One Is Better? 智力资本测量:扩展Vaic Vs Vaic哪个更好?

Jurnal Akuntansi dan Bisnis Pub Date : 2022-08-31 DOI: 10.20961/jab.v22i2.796

Noel Singgih Haryo Pradono, Eka Bertuah

引用次数: 0

Peran Intermediasi Bank Pembangunan Daerah (BPD) Terhadap Pertumbuhan Ekonomi Daerah 地区开发银行对地区经济增长的中介作用

Jurnal Akuntansi dan Bisnis Pub Date : 2022-08-31 DOI: 10.20961/jab.v22i2.830

Berly Berly, B. R. Mahi, Eugenia Mardanugraha

引用次数: 0

Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies 印尼上市公司智力资本披露的决定因素

Jurnal Akuntansi dan Bisnis Pub Date : 2022-08-30 DOI: 10.20961/jab.v22i2.852

Nahda Meiriza, Niki Lukviarman, E. Setiany

引用次数: 0

ANALISI FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA UMKM KLUBAN DI BANJARATMA) 新冠肺炎世界发展的因素分析（利用孟加拉国世界俱乐部进行的研究）

Jurnal Akuntansi dan Bisnis Pub Date : 2022-08-22 DOI: 10.51903/jiab.v2i1.154

Warpuah, Dwi Harini, Slamet Bambang Riono

{"title":"ANALISI FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA UMKM KLUBAN DI BANJARATMA)","authors":"Warpuah, Dwi Harini, Slamet Bambang Riono","doi":"10.51903/jiab.v2i1.154","DOIUrl":"https://doi.org/10.51903/jiab.v2i1.154","url":null,"abstract":"The impact of the Covid-19 pandemic has affected many various fields, including the people's economy. The affected economic sectors include Micro, Small and Medium Enterprises (MSMEs), both culinary and handicraft businesses and. Their income is declining. This is due to the decline in people's purchasing power. Various efforts were made to deal with the possible business risks faced. However, MSME actors are still faced with various problems, both technical and nontechnical. This condition is a challenge in order to prepare for capital expenditures and the flow of the impact of the pandemic. Various strategies are carried out in order to keep the business running. If the Covid-19 pandemic continues, it is not impossible that some business actors will be able to go out of business to close their businesses. This prediction certainly threatens the Indonesian national economy. This study aims to find out what factors affect the income of MSMEs during the Covid-19 pandemic. The population in this study was 30 members of the Club MSME actors in Banjaratma Village. This research. The results of the factor analysis stated that in this study, 10 factors were found that influenced the decline in MSME income during the Covid-19 pandemic in Banjartma Village. These factors are: social distancing factors, PSBB factors, raw material factors, sales factors, technology factors, fund assistance factors, influencer factors, banking factors, consumption factors, and structural policy factors","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49420305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PENGARUH TINGKAT SUKU BUNGA DAN JANGKA WAKTU TERHADAP KREDIT MACET (STUDI KASUS PADA KOPERASI SYARIAH MASYARAKAT KERTASINDUYASA, JATIBARANG, BREBES) 警告要在大楼里长大，不要有狼牙棒信用（学习工业、贾提巴朗、布雷贝斯的共同语言）

Jurnal Akuntansi dan Bisnis Pub Date : 2022-08-03 DOI: 10.51903/jiab.v2i2.157

Solikha Puji Astuti, Dwi Harini, Slamet Bambang Riono

引用次数: 0

SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG DENGAN METODE FIFO 基于FIFO方法的新型个人账户信息系统

Jurnal Akuntansi dan Bisnis Pub Date : 2022-05-09 DOI: 10.51903/jiab.v2i1.23

Tantik Sumarlin, Violitta Demo Ham Crisdayanti

{"title":"SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG DENGAN METODE FIFO","authors":"Tantik Sumarlin, Violitta Demo Ham Crisdayanti","doi":"10.51903/jiab.v2i1.23","DOIUrl":"https://doi.org/10.51903/jiab.v2i1.23","url":null,"abstract":"Penelitian ini dilakukan di Apotek Balongsari Sehat yang terdapat di Balongsari, Pringapus Kabupaten Semarang. dalam pencatatan persediaan barang yang masih menggunakan cara manual yaitu dengan menulis data barang di buku besar. Pengelolaan persediaan barang dagang dengan cara manual, dapat menimbulkan kesalahan dalam perhitungan dan besar resiko terjadinya kehilangan data. \u0000Tujuan Metode yang digunakan dalam pencatatan persediaan barang dagang yaitu metode FIFO (first in first out), dimana penentuan persediaan didasarkan pada anggapan bahwa barang yang pertama kali masuk diasumsikan keluar pertama kali. Metode penelitian menggunakan R & D (Research and Development) yaitu metode penelitian yang digunakan untuk menghasilkan produk tertentu dan menguji keefektifan produk tersebut. Teknik pengumpulan data yang digunakan meliputi observasi (penelitian), wawancara terhadap objek penelitian dan studi dokumen melalui jurnal, gambar atau karya dari peneliti sebelumnya. \u0000Hasil penelitian adalah suatu sistem informasi akuntansi dengan metode FIFO yang di bangun menggunakan Visual Basic.Net. sistem membantu proses pencatatan persediaan barang dagang, mempermudah pembuatan laporan barang. Sistem memberikan fitur pencarian data, menghitung harga jual dengan ketentuan obat bebas 1,7% dan obat keras 2,5% dilakukan otomatis oleh sistem dan menggunakan data base MySQL serta memiliki 3 akses pengguna. Hasil angket validator internal 3,1 dan eksternal 3,2 Perbandingan kinerja sistem lama dan baru di tunjukan dari hasil penilaian angket sebesar 43,33% : 85,00%. Terdapat peningkatan kinerja sistem sebesar 41,67%, sehingga sistem baru tergolong dalam kategory sangat efektif","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49462993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SISTEM INFORMASI AKUNTANSI ANGGARAN LABA DENGAN METODE A POSTERIORI 后验法核算工作的信息系统

Jurnal Akuntansi dan Bisnis Pub Date : 2022-05-09 DOI: 10.51903/jiab.v2i1.131

Sri Wahyuning, Nuril Rachmawati, Sumaryanto

{"title":"SISTEM INFORMASI AKUNTANSI ANGGARAN LABA DENGAN METODE A POSTERIORI","authors":"Sri Wahyuning, Nuril Rachmawati, Sumaryanto","doi":"10.51903/jiab.v2i1.131","DOIUrl":"https://doi.org/10.51903/jiab.v2i1.131","url":null,"abstract":"Information technology can be used in various human lives, one of which is in the business field. In today's era, it is undeniable that computers with accounting information system equipment are components that must be owned by companies to help ease the task of company performance. One of them is BKM which is specifically aimed at poverty alleviation and community development. UPK itself is a non-profit organization or an organization whose main objective is to support an issue or matter in attracting public attention for a non-commercial purpose, without any attention to things that are for-profit. The allocation has also been divided according to their respective portions. \u0000This study aims to simplify the presentation of profit budgeting at BKM which is still not structured and does not provide clarity about the results of the funds that should be used as the allocation of community activities. Profit budgeting is also not carried out periodically and is still manual in recording so that profits cannot be known in detail. In overcoming the problems above, by using a programmed system with the a posteriori method, the institution can easily record every operational budget to the profit budget so that it can allocate funds for community activities in a structured manner","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47544526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SISTEM INFORMASI AKUNTANSI KEUANGAN PADA BANK MINI SMK BHAKTI PERSADA KENDAL DENGAN METODE CASH BASIS 矿山银行账户信息系统在基本现金法的基础上得以延续

Jurnal Akuntansi dan Bisnis Pub Date : 2022-05-02 DOI: 10.51903/jiab.v2i1.125

Sukemi Kamto Sudibyo, Emi Wirahmayani

{"title":"SISTEM INFORMASI AKUNTANSI KEUANGAN PADA BANK MINI SMK BHAKTI PERSADA KENDAL DENGAN METODE CASH BASIS","authors":"Sukemi Kamto Sudibyo, Emi Wirahmayani","doi":"10.51903/jiab.v2i1.125","DOIUrl":"https://doi.org/10.51903/jiab.v2i1.125","url":null,"abstract":"SMK Bhakti Persada merupakan salah satu sekolah yang berlokasi Kabupaten Kendal yaitu beralamatkan di Jl. Raya Kendal No. 77 Jambe Lor Jambearum, Kecamatan Patebon, Kabupaten Kendal. Selain kegiatan belajar mengajar, pada SMK Bhakti Persada Kendal terdapat program sekolah lainnya, salah satunya adalah tabungan siswa di bank mini sekolah tersebut. \u0000Bank mini SMK Bhakti Persada Kendal dibentuk pada tahun 2010, yang berkegiatan utama sebagai tempat untuk menabung para siswa. Dalam pengelolaan keuangan tabungan masih dilakukan secara manual sehingga tak lepas dari kesalahan selama proses pengelolaan dan pelaporan keuangan Bank mini SMK Bhakti Persada Kendal. \u0000Berdasarkan penelitian tersebut maka penulis merancang dan membuat aplikasi sistem informasi akuntansi keuangan pada SMK Bhakti Persada Kendal dengan metode cash basis. Tujuan dari pembuatan sistem ini untuk meminimalisir kesalahan dalam pengelolaan keuangan mulai dari pencatatan, perhitungan, memudahkan dalam pencarian data keuangan sehingga proses pengelolaan keuangan pada bank mini SMK Bhakti Persada Kendal menjadi lebih efektif yang secara langsung mampu menghasilkan laporan keuangan.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47110031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score 欺诈三角形和欺诈的财务报告与一个可怜的M-Score模型

Jurnal Akuntansi dan Bisnis Pub Date : 2022-03-30 DOI: 10.24167/jab.v20i1.4367

Novia Indriani, Abdul Rohman

{"title":"Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score","authors":"Novia Indriani, Abdul Rohman","doi":"10.24167/jab.v20i1.4367","DOIUrl":"https://doi.org/10.24167/jab.v20i1.4367","url":null,"abstract":"The purpose of this study is to provide empirical evidence of the effect of risk factors on the detection of fraudulent financial reporting using the fraud triangle theory. The risk of fraudulent financial reporting is reflected in financial targets, financial stability, the nature of the industry, and auditor turnover as suggested by the Beneish M-Score model. The sample was selected from companies belonging to the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. By using a purposive sampling method, as many as 99 firm observations are available for further examination. Multiple linear regression analysis is used to test the hypotheses. The results show that financial stability and the nature of the industry have a positive and significant effect on financial statement fraud. However, financial targets and auditor turnover have no effect on fraudulent financial reporting. The results of this study are useful for stakeholders, such as potential investors, investors, creditors, auditors, or other parties, in detecting financial statements that contain fraud, especially those triggered by financial stability and the nature of the industry.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81587790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Analisis Minat Penggunaan E-filing Menggunakan Theory of Planned Behavior 孟古那坎计划行为理论分析

Jurnal Akuntansi dan Bisnis Pub Date : 2022-03-30 DOI: 10.24167/jab.v20i1.4335

Elisabect Elisabect, I. Lingga

引用次数: 1