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Contact Name
Sendi Gusnandar Arnan
Contact Email
sendi.gusnandar@widyatama.ac.id
Phone
+6282115283608
Journal Mail Official
Jabe.utama@widyatama.ac.id
Editorial Address
Jurnal Akuntansi Bisnis dan Ekonomi Fakultas Ekonomi, Program Studi Akuntansi, Gedung C lantai 2. Jl. Cikutra No. 204A Bandung Jawa Barat, 40152
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Published by Universitas Widyatama
ISSN : 2460030X     EISSN : 26846756     DOI : https://doi.org/10.33197/jabe
Core Subject : Economy, Social,
Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas pada topik berikut, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemerintahan dan Sistem Informasi Akuntansi. Jurnal Akuntansi Bisnis dan Ekonomi.
Articles 104 Documents
Analisis Atas Efektivitas Pengelolaan Data Dan Informasi Kependudukan Pada Pemda Kabupaten/Kota Dan Instansi Terkait Lainnya erwin antoni; silviana .
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1494.016 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.317

Abstract

Population administration is a series of activities in structuring and controlling population documents and data through population registration, civil registration, management of population administration information and utilization of its results for public services and development of other sectors. In the 2015-2019 RPJMN it is mentioned that Population and Family Planning (KKB) Development is directed at one of them: Improving the quality of population data and information as the basis for developing development policies and programs and implementing basic population services. One of the authorities of the Regency / City Government is to carry out community service activities in the area of ??Population Administration. The local government plays an important role in improving the quality of data and information on the population. This paper discusses the administration of population administration in regency/city governments and other relevant agencies. The discussion covers the background of topic selection, general description, regulation, business process on the object of research and risk analysis of the business process. Next, the objectives and types of research are discussed, the period of time, the number and competence of researchers, the methodology and procedures of the research to be conducted. The selection of key areas uses the RIS analysis method (Risk Management, Research Impacts, Significance). The results of this study are expected to provide appropriate and actionable recommendations in order to improve the quality of population data and information.
EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort): EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort) Ari Permana; Sugih Sutrisno Putra; Dian Imanina Burhany
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.23 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.464

Abstract

The sale of services is a determining factor in the leisure business, because it is the company's main source of income. In order for maximum income to be obtained, an effective and efficient Internal Control System (SPI) is needed to reduce fraud that occurs in the company so that revenue can be maximized. SPI at Bandung Giri Gahana Golf & Resort is still ineffective because it lacks supervision and does not implement Standard Operating Procedures (SOP) by the frontliners. Therefore it is necessary to conduct an evaluation to assess how effective and efficient the existing SPI is and what recommendations are needed to improve it. This study aims to evaluate and analyze and design SPI at Bandung Giri Gahana Golf & Resort. The research was conducted using a qualitative descriptive method with a case study approach. Data collection was carried out by documentation, observation and interviews.
PENINGKATAN LITERASI KEUANGAN MENGGUNAKAN PENDEKATAN HEURISTIK (Studi Kasus pada Pedagang Tradisional yang Dikelola oleh PD Pasar Bermartabat): PENINGKATAN LITERASI KEUANGAN MENGGUNAKAN PENDEKATAN HEURISTIK (Studi Kasus pada Pedagang Tradisional yang Dikelola oleh PD Pasar Bermartabat) khairunnisa runny Effendi; Leny Suzan; Kurnia .
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.619 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.465

Abstract

Community service activities can be used as a way to increase financial literacy in traditional traders managed by PD Pasar Bermartabat. The results of the 2019 National Financial Literacy Survey show the financial literacy index figure of 38.03%. This figure shows that most Indonesians are not included in the well literate category. In practice, traditional market traders are familiar with loan sharks in their daily business activities. One of the limitations of this community service activity is the limited time because the target community is an active UMKM actor with a long working time. To overcome this limitation, it is necessary to have an appropriate learning model in improving financial literacy, namely the heuristic learning model. This financial literacy research data was measured using a questionnaire from Carpena's financial literacy dimensions. To find out the differences in financial literacy before and after the implementation of the heuristic learning model, the paired t-test was used different test with a significance level of 0.05. The number of respondents was 30 market representatives managed by PD Pasar Bermartabat. The results of this study indicate that the heuristic learning model can improve the financial literacy of traditional market traders managed by PD Pasar Bermartabat.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ai Desy Indriyani; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.136 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.466

Abstract

Disclosure for CSR is an action taken by a company in order to contribute to economic sustainability that benefits the company, government and society. CSR Activities Serving the form of sustainability reports, however, many companies are still classified as low in their CSR disclosures and have not yet presented them in the form of a sustainability report (sustainability report).The purpose of this study was to determine the effect of the effect of profitability, company size, and company age simultaneously and partially on non-financial LQ 45 Index companies listed on the Indonesia Stock Exchange in 2015-2018.In this study the population consists of non-financial LQ 45 Index companies. The sample selection technique in this study used purposive sampling and obtained 44 total samples. The data used are obtained from sustainability reports and company annual reports. This study uses panel data regression analysis using Eviews version 9.The results showed that profitability, company size, and company age simultaneously affected CSR disclosure with adjusted R2 of 0.307093. Partial profit has a positive effect, while company size and company age have no effect on CSR disclosure.Based on the research results, it is hoped that the disclosure of social responsibility will increase to get the best from investors and the public. Companies with a high level of profitability are expected to be more concerned with CSR activities and their disclosures in the form of company sustainability reports.
PENGARUH TINGKAT KESEHATAN KEUANGAN BANK MENGGUNAKAN RGEC TERHADAP PERTUMBUHAN LABA: PENGARUH TINGKAT KESEHATAN KEUANGAN BANK MENGGUNAKAN RGEC TERHADAP PERTUMBUHAN LABA Devi Allisya Putri; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.799 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.467

Abstract

Profit growth is very important for the company, because the company's performance can be seen from the growth in the company's profits. The research objective was to determine the effect of NPL, LDR, GCG, NIM, and CAR simultaneously and partially on profit growth in banking companies in the 2016-2018 Infobank15 index. This research is motivated by the growth of banking profit in Indonesia which has decreased in 2016, where profit is very important for the company. The research was conducted using quantitative methods with descriptive research type and hypothesis testing. The results of the Eviews 10 output show that the NPL, LDR, GCG, NIM, and CAR variables simultaneously influence profit growth. Partially the NPL variable has a negative effect on profit growth and the NIM variable has a positive effect on profit growth. Meanwhile, the LDR, GCG, and CAR variables have no effect on profit growth.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), DISCLOSURE BREADTH, DAN DISCLOSURE DEPTH TERHADAP CORPORATE FINANCIAL PERFORMANCE: PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), DISCLOSURE BREADTH, DAN DISCLOSURE DEPTH TERHADAP CORPORATE FINANCIAL PERFORMANCE Rifka Kurnia Indah Saputri; Febrial Pratama
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.868 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.468

Abstract

One of the companies that has good quality can be judged by looking at the Corporate Financial Performance (CFP) of a company. CFP is the result that has been achieved by the company management in carrying out its duties and functions effectively and efficiently by using proper and correct financial implementation rules. In this study, the ratio used to measure CFP is Earnings Before Interest Tax Depreciation and Amortization (EBITDA).This study aims to determine the disclosure of Corporate Social Responsibility (CSR) using the GRI G4 standard, Disclosure Breadth in disclosing the CSR theme and Disclosure Depth in sentences that are recorded based on interested parties (stakeholders) on CFP (EBITDA) in non-public state-owned oil companies and gas listed in OK Stock for the period 2011-2018.The population in this study were non-public state-owned oil and gas companies listed in OK Stock for the period 2011-2018. The sample selection technique used purposive sampling and obtained 4 non-public state-owned oil and gas companies over a period of 8 years so that 32 samples were observed. The data analysis method in this research is panel data regression using Eviews 10 software.The results showed that simultaneously CSR disclosure, disclosure breadth and disclosure depth have an effect on CFP. Partially disclosure breadth and disclosure depth do not have a significant effect, while CSR disclosure has a significant positive effect on CFP.Based on these results, stakeholders need to pay attention to the composition of CSR disclosure, both in terms of the breadth of disclosure and the depth of disclosure of the company so that the company can convince stakeholders to minimize the risks that will occur, maximize profitability and the objectives of all parties. reached.
PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG: PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG Kamalah Saadah; Arie Apriadi Nugraha
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.658 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.469

Abstract

The implementation of internal controls on receivables collection that is implemented effectively will affect the success of a company in implementing the policy of selling goods or services on credit. This study aims to determine how the role of internal control on the effectiveness of collection of accounts receivable at UMKM Sentra Kaos Surapati Bandung. The factors tested in this study are the internal control of accounts receivable as an independent variable and the effectiveness of collection of accounts as the dependent variable. The research method used in this research is descriptive qualitative
KEPUASAN KERJA DAN MOTIVASI KERJA PENGARUHNYA TERHADAP PRODUKTIVITAS KERJA KARYAWAN AKPER SAIFUDDIN ZUHRI INDRAMAYU 2019: KEPUASAN KERJA DAN MOTIVASI KERJA PENGARUHNYA TERHADAP PRODUKTIVITAS KERJA KARYAWAN AKPER SAIFUDDIN ZUHRI INDRAMAYU 2019 Ani Kuspini
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (707.469 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.470

Abstract

In this global era, business competition between companies is very tight, including in the field of education. Serving in this field needs special attention, because it is about student satisfaction, so it requires employees who have moral, professional, discipline and responsibility in carrying out their duties. This is necessary to increase work productivity, serve quality, and strengthen competition in our own country and abroad. However, in fact, there are still employees whose work productivity is lacking. Some literature says that work productivity is also influenced by job satisfaction and motivation. Based on the above background, in this study the writer chose Saifuddin Zuhri nurse academy as the research object.The total number of employees is twenty one consisting of leaders and workers selected as the sample set as the total sampling. The purpose of this study was to determine the effect of job satisfaction and work motivation factors on the work productivity of employees of the nurse academy, Saifuddin Zuhri Indramayu. From the research it can be concluded that the validity and reliability tests of all respondents have met the requirements. From the partial test, the variables of satisfaction and work motivation have a significant effect on work productivity. and based on the regression equation shows that the work motivation variable has a greater influence on work productivity. The joint test of the two variables also has a significant effect, and the coefficient of determination of the two variables, job satisfaction and motivation, can explain the work productivity variables.
ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA: ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA Zulkarnain Zulkarnain; Widi Nurdiati
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.758 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.472

Abstract

This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.
Peranan Keuangan Berkelanjutan Pada Industri Perbankan Dalam Mendukung Sustainable Development Goals: Peranan Keuangan Berkelanjutan Pada Industri Perbankan Dalam Mendukung Sustainable Development Goals Neneng Hayati; Erwin Yulianto; Syafdinal .
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.249 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.473

Abstract

The role of sustainable finance in the Banking Industry at this time was initiated by the Financial Services Authority (OJK) and World Wildlife Funding (WWF) in targeting economic growth so that negative impacts arise from the process of economic development. This encourages environmentalists, companies and national and global governments to trigger a sustainable development that prioritizes harmony in economic, environmental and social aspects. OJK has collaborated with financial institutions to develop a Sustainable Finance Road Map with the aim of describing the conditions to be achieved regarding sustainable finance in Indonesia in the 2015-2024 period for the financial services industry. This initiative was also built to contribute while capturing business opportunities for Indonesia's economic development efforts that are resilient to climate change and contribute directly to efforts to achieve the Sustainable Development Goals (SDGs). The analysis method used is descriptive qualitative where the data collection technique in this study uses online data search. Based on the road map prepared by the OJK, banks in Indonesia have committed to the Sustainable Finance Action Plan (RAKB) to provide credit to creditors who have certification in accordance with the principles of Environmental, Social and Governance (LST) and AMDAL permits (Environmental Impact Analysis ) in the green construction, agriculture, green infrastructure, forestry, renewable energy, recycling and energy efficiency sectors

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