Jurnal Akuntansi Bisnis dan Humaniora最新文献_第2页

PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP MINAT MAHASISWA MENGGUNAKAN PRODUK PAYLATER NON SYARIAH 伊斯兰金融素养对学生使用非伊斯兰PAYLATER产品的兴趣的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2023-01-10 DOI: 10.33795/jabh.v10i1.4125

Angel Chandra Septin, Zainal Abdul Haris, Retno Widiastuti

引用次数: 0

ANALISIS SISTEM ANTRIAN PADA PELAYANAN JASA PT ASABRI (PERSERO) GUNA MENINGKATKAN KUALITAS PELAYANAN 分析PT ASABRI服务部的系统队列，以提高服务质量

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-07-10 DOI: 10.33795/jabh.v9i2.3699

Ananda Dwita Ramadhani, Hesti Wahyuni, Kurnia Ekasari, Fathimatus Zahro Fazda Oktavia

引用次数: 0

PENGARUH RISIKO PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK 企业风险、资本强度、盈利能力和回避税收增长的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-07-10 DOI: 10.33795/jabh.v9i2.3706

Putri Nadiah, Zain Samporna, Ahmad Jarnuzi, Fathimatus Zahro, Fazda Oktavia, Politeknik Jurusan Akuntansi, Negeri Malang

引用次数: 0

PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDEKS LQ 45 BEI 公司财务与规模之比对利润增长率的影响

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-07-10 DOI: 10.33795/jabh.v9i2.3705

Afifah Nur Laili, Aang Afandi, Fathimatus Zahro Fazda Oktavia

引用次数: 0

ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN 环境管理会计分析了合并种植园与X梅里泰糖工厂废物管理的关系

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-07-10 DOI: 10.33795/jabh.v9i2.3704

Nabila Dhiya Ulhaq, Nurafni Eltivia, Fathimatus Zahro Fazda Oktavia

{"title":"ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN","authors":"Nabila Dhiya Ulhaq, Nurafni Eltivia, Fathimatus Zahro Fazda Oktavia","doi":"10.33795/jabh.v9i2.3704","DOIUrl":"https://doi.org/10.33795/jabh.v9i2.3704","url":null,"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.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131436314","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

MODEL PENGAUDITAN BERBANTUAN KOMPUTER TERHADAP LAPORAN KEUANGAN PERGURUAN TINGGI NEGERI VOKASI BADAN LAYANAN UMUM 计算机辅助塑造模型的公立机构大学财务报表

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-07-10 DOI: 10.33795/jabh.v9i2.3698

Z. A. Haris, Retno Widiastuti, Politeknik Jurusan Akuntansi, Negeri Malang

{"title":"MODEL PENGAUDITAN BERBANTUAN KOMPUTER TERHADAP LAPORAN KEUANGAN PERGURUAN TINGGI NEGERI VOKASI BADAN LAYANAN UMUM","authors":"Z. A. Haris, Retno Widiastuti, Politeknik Jurusan Akuntansi, Negeri Malang","doi":"10.33795/jabh.v9i2.3698","DOIUrl":"https://doi.org/10.33795/jabh.v9i2.3698","url":null,"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.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122654469","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

PENGEMBANGAN MODUL PEMBELAJARAN BAHASA INGGRI ESP PROGRAM STUDY TEKNIK LISTRIK JURUSAN ELEKTRO POLINEMA

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2022-02-07 DOI: 10.33795/jabh.v9i1.3630

A. Imron, Atiqah Nurul Asri, Satrio Binusa Suryadi

{"title":"PENGEMBANGAN MODUL PEMBELAJARAN BAHASA INGGRI ESP PROGRAM STUDY TEKNIK LISTRIK JURUSAN ELEKTRO POLINEMA","authors":"A. Imron, Atiqah Nurul Asri, Satrio Binusa Suryadi","doi":"10.33795/jabh.v9i1.3630","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3630","url":null,"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.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123877210","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

SOSIAL MEDIA MARKETING SEBAGAI STRATEGI DESTINATION MARKETING ORGANISATIONS DALAM RE-BRANDING KAJOETANGAN HERITAGE 社会媒体营销sebagai战略目的地营销组织dalam重新品牌kajoetangan遗产

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2021-01-14 DOI: 10.33795/jabh.v8i1.1403

Baroroh Lestari, Ita Rifiani Permatasari, Ellyn Eka Wahyu

{"title":"SOSIAL MEDIA MARKETING SEBAGAI STRATEGI DESTINATION MARKETING ORGANISATIONS DALAM RE-BRANDING KAJOETANGAN HERITAGE","authors":"Baroroh Lestari, Ita Rifiani Permatasari, Ellyn Eka Wahyu","doi":"10.33795/jabh.v8i1.1403","DOIUrl":"https://doi.org/10.33795/jabh.v8i1.1403","url":null,"abstract":"Kampung Kajoetangan merupakan salah satu destinasi wisata yang saat ini sedang berusaha dikembangkan di Kota Malang. Pada masa kolonial, kampung Kajoetangan dikenal sebagai tempat bisnis dan pertokoan. Saat ini, kampung Kajoetangan melakukan re-branding untuk menjadi destinasi wisata sejarah. Oleh karena itu, maka penelitian ini bertujuan untuk 1) Merumuskan dan mengembangkan serta mengimplementasikan model Destination Marketing Organization (DMO) yang efektif untuk media sosial twitter di Kampoeng Kajoetangan Heritage Malang dengan melibatkan masyarakat, instansi pemerintah dan akademisi. 2) Mengusulkan model DMO kepada pemerintah daerah Kota Malang sebagai Lembaga untuk memasarkan Kampoeng Kajoetangan Heritage Malang. 3) Mendesain social media twitter dan video promosi yang inovatif dan komunikatif sebagai Strategi DMO dalam Re-branding Kampoeng Kajoetangan Heritage. Dalam mencapai tujuan tersebut, digunakan metode kualitatif. Data dikumpulkan dari sumber sekunder dan primer. Data primer dikumpulkan dari wawancara, diskusi kelompok terfokus dan observasi langsung. Dalam proses analisis data, digunakan metode deskriptif. Hasil penelitian menunjukkan bahwa Kampung Kajoetangan Heritage memiliki potensi sumberdaya wisata sejarah yang melimpah. Sumber daya wisata sejarah tersebut dapat dikelompokkan menjadi 5 sektor pariwisata. Orisinalitas penelitian: Identifikasi dan temuan penelitian yang dikembangkan dapat membantu pengelola Kampung Kajoetangan Heritage dalam pengelolaan destinasi yang berkelanjutan.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130167579","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

THE ROLE OF INFORMATION TECHNOLOGY (IT) IN KNOWLEDGE MANAGEMENT PROCESS AT BUSINESS ADMINISTRATION DEPARTMENT LECTURERS, STATE POLYTECHNIC OF MALANG 信息技术(it)在知识管理过程中的作用，玛琅国立理工学院工商管理系讲师

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2021-01-14 DOI: 10.33795/jabh.v8i1.1398

Asminah Rachmi, Tri Istining Wardani, Kartika DS Susilowati

{"title":"THE ROLE OF INFORMATION TECHNOLOGY (IT) IN KNOWLEDGE MANAGEMENT PROCESS AT BUSINESS ADMINISTRATION DEPARTMENT LECTURERS, STATE POLYTECHNIC OF MALANG","authors":"Asminah Rachmi, Tri Istining Wardani, Kartika DS Susilowati","doi":"10.33795/jabh.v8i1.1398","DOIUrl":"https://doi.org/10.33795/jabh.v8i1.1398","url":null,"abstract":"The role of universities in providing knowledge and learning in various scientific disciplines has positioned universities as knowledge-based organizations. This suggests that universities have an important level of knowledge management (KM) activity although they may not have formal KM practices. This study aims to investigate the knowledge management process with its various dimensions namely knowledge creation, acquisition, organization, sharing and implementation in the Business Administration Department State Polytechnic of Malang. It also to identify the use of IT (hardware, software, security and usability) including the impotance of IT in supporting KM process to increase the competitiveness of Business Administration Department, Malang State Polytechnic. This research is qualitative research using case study approach. The research subject is Business Administration Department, State Polytechnic of Malang. Unit analyses are head of Department, secretary of department, head of study program, lecturers and administratif staffs. Data collection methods use interview, observation, and document analysis. Data analysis use within case analysis. The research findings showed that activities held by the Business Administration Department are in accordance with a knowledge management system such as capture, store, change and share knowledge from the department to other members of the organization. The IT components including hardware, software, intranet, and internet networks as well as integrated applications facilitate all the activities. Suggestions were provided related to updating IT that should be conducted regularly including increasing internet network capacity to support knowledge management process that will increase organization performance.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134492288","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

DEVELOPING A SPEAKING SIMULATION WEBSITE FOR BUSINESS ENGLISH STUDENTS: AN ATTEMPT TO ENHANCE STUDENTS’ SPEAKING SKILLS AND PROMOTE AUTONOMOUS LEARNING 开发商务英语口语模拟网站:提高学生口语能力，促进自主学习

Jurnal Akuntansi Bisnis dan Humaniora Pub Date : 2021-01-14 DOI: 10.33795/jabh.v8i1.1402

Kun Mustain, Af’idatul Husniyah, Zubaidi

{"title":"DEVELOPING A SPEAKING SIMULATION WEBSITE FOR BUSINESS ENGLISH STUDENTS: AN ATTEMPT TO ENHANCE STUDENTS’ SPEAKING SKILLS AND PROMOTE AUTONOMOUS LEARNING","authors":"Kun Mustain, Af’idatul Husniyah, Zubaidi","doi":"10.33795/jabh.v8i1.1402","DOIUrl":"https://doi.org/10.33795/jabh.v8i1.1402","url":null,"abstract":"Tuntutan dari tempat kerja masa depan telah mengubah cara guru mengelola kelas, dari lebih fokus pada penyampaian materi pembelajaran, menjadi beroperasi pada berbagai sumber daya untuk mengeluarkan ide-ide baru dan memecahkan masalah kehidupan nyata. Penelitian ini bertujuan untuk mengembangkan dan mengevaluasi e-book dan website yang dibuat untuk mengatasi kekurangan mahasiswa dalam mengakses materi belajar mandiri untuk kemampuan berbahasa Inggris Bisnis yang sesuai dengan kurikulum mereka dan sesuai dengan tingkat kemahiran bahasa Inggris mereka. Penelitian ini menggunakan Model ADDIE untuk mengembangkan dan mengevaluasi materi digital bagi mahasiswa Bahasa Inggris Bisnis dengan empat tahapan utama yaitu; Menganalisis, Mendesain, Mengembangkan, Menerapkan, dan Mengevaluasi. E-book terdiri dari sepuluh topik yang dipilih berdasarkan analisis kebutuhan dan tinjauan pustaka. Evaluasi dilakukan oleh satu guru Bahasa Inggris dan 13 siswa Bahasa Inggris Bisnis sebagai pengguna, masing-masing mengisi survei untuk mengevaluasi website. Hasil penelitian menunjukkan bahwa situs Business English Speaking menyediakan berbagai sumber dan tugas yang bervariasi bagi mereka untuk belajar dan mempraktikkan keterampilan berbicara mereka secara mandiri, sehingga mereka lebih mandiri dalam proses belajar, meskipun beberapa fiturnya perlu lebih ditingkatkan. Para siswa juga melaporkan bahwa situs web dan e-book telah dirancang dengan baik dengan berbagai tugas dan materi otentik yang dapat membantu mereka meningkatkan keterampilan berbicara karena mereka memiliki lebih banyak materi dan eksposur ke kosakata Bahasa Inggris Bisnis.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122107083","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