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Anni Yudiastuti
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Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
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INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
Published by Universitas Katolik Widya Karya Malang
ISSN : 25034618     EISSN : 27213099     DOI : 10.37832
Core Subject : Economy,
Economics, Econometrics & Finance
AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu lain terkait dengan ekonomi dan bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2018): vol 3 no 1 Juli 2018" : 6 Documents clear
ANALISIS PENGARUH STRUKTUR MODAL DAN RISIKO OPERASIONAL TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN ASURANSI DI INDONESIA Wiwin Erna Ekawati
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Research using data of insurance companies in Indonesia.analysis of capital structure produces insignificant effectCapital structure to Operational Risk. the results of the studyshow that changes in capital structure have no significantimpact on operational risk of an insurance company. This isbecause in the group of insurance companies make the capitalstructure is not a determining factor increase or decrease theoperational risk of a company.Broadly speaking the source of funds used in the capitalstructure is the liabilities in the balance sheet consisting ofown capital and long-term debt. The capital structure is notoptimal will cause a large capital cost. When using debt as anelement of financing then have to pay interest, where theinterest rate is higher with increasing debt. Influence is notsignificant Capital structure to Profitability shows thatchanges Capital structure has no significant impact on theprofitability of an insurance company.Operational Risk has a positive and significant effect onProfitability. Means the greater the operational risk of thecompany faced then the profitability will also increase. At thetime the company takes into account any risk factorsencountered, including the operational risk factors derivedfrom the internal company, then the maximum profitabilitylevel will also be obtained. Proper and timely use of long-termdebt and in accordance with the strength of the company willhave a major impact on the level of profitability of a company.Significant Influence Operational Risks to Profitabilityindicate that changes in Operational Risks have a significantimpact on the profitability of an insurance company.
MANAJEMEN STRATEGIS KAMPUNG 3G (GLINTUNG GO GREEN) , BLIMBING, MALANG, DARI LOKAL MENUJU GLOBAL Erlin Iriani
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Kampung 3G once popular as a slum area, the area alwaysflooded in the rainy season, in the other hand the citizen wereapathetic, lazy, and less care (of the environment). Five yearslater it have changed to a free-flooded area, the environmentbecomes beautiful, cool, and cozy. The citizen character of thekampung also changed to optimist, hardworker, and careabout their environment. This condition attract me doing theresearch. I used deep intervew method for Kampung 3G’smanagement to collect the data.The changes of their characters upgrade their income,because the slum areas of Kampung 3G already changed to aneducational vacation kampung. The micro-small-mediumbusiness popping up, ranging from hydroponic plants,hydroponics media, compost, spice drinks, to homestays.Some of Kampung 3G programs becomes a reference for otherarea, for example Gemar (Gerakan Menabung Air or WaterSaving Movement), and urban farming. Many awardsachieved, from the city, province, up to national andinternational level.Implementing the policies strickly by giving punisment to thecitizen who broke the policies is the succes key to change thebad behaviour. The citizen must build inovasion and up gradethe creativity to enhance Kampung 3G as an educationalvacation kampung longer.
PERBANDINGAN ANALISA FUNDAMENTAL DAN TEKNIKAL DALAM PERDAGANGAN MATA UANG USD/JPY SETELAH PERISTIWA NON FARM PAYROLL Andrew Limanto Angka; Rony Joyo Negoro Octavianus; Daniel Prasetyo
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This research was conducted to analyze the comparison of theresults of the trading on the currency pair USD/JPY one hourafter Non Farm Payroll’s release time using fundamentalanalysis, Stochastic Oscillator technical analysis, ADXtechnical analysis, and combination of technical analysisduring the period January 2015 to November 2016. Samplingtechnique used was the comparative analysis put forward bythe Nazir (2005) where the purpose of the comparativeanalysis is to compare between the two groups in one or morevariables. The research results showed that fundamentalanalysis has the return (in pips) which is the highest amongthe four others analysis. In the technical category, StochasticOscillator technical analysis has the highest number (in pips)of return than ADX technical analysis as well as combinationof technical analysis.
DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Galuh Budi Astuti; Lis Lestari Sukartiningsih; F.X. Agung Jampur Prakoso
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This research is intended to prepare accounting informationsystem in Yayasan Karmel to comply with SAK 45 standard sothat the information presented is appropriate and can be usedin decision making. This research is case study which gives adetailed description of the application of SAK 45 in thefinancial report of Karmel Foundation for further analysis sothat it can be found conclusions and handling problems with.The output of this research is the design of systems anddatabases, research reports and publications of researchresults in unaccredited national journals. The scope ofresearch in the field of designing accounting information inaccordance with SAK 45 so that the information presented inthe financial statements of the Karmel Foundation is moreaccurate for decision making. From the analysis of theorganizational structure for the preparation of functions, flowand related procedures in the Karmel Foundation financialstatements, system analysis, documents and recordingprocedures to understand internal controls in KarmalFoundation and analysis of periodic financial statements thathave been made then Karmel Foundation requires systemDesign the appropriate database. Design SIA with contextdiagram level 0, level I-4 and level I-5 with the user that is thecash, accounting and head of finance.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2011-2015) Mila Diana Sari; Anni Yudiastuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

This study aimed to determine the effect of the fundamentalvariables of the company's capital structure included in thegroup of Indonesian food and beverage from 2011 to 2015period. This study used a population selected using selectioncriteria and the population acquired 12 companies thatdeserve to be the population. The research sample used allcompanies included in the study population or sampleselection techniques using saturated sample. This type ofresearch is quantitative positivist approach because theemphasis on testing theories through measurements of thestudy variables with numbers and perform data analysis withstatistical procedures. The variables used in this study wereProfitability, Company’s Size, Sales Growth, and StructureAssets.The data calculation for fundamental variables was done byselecting the components of the financial statements includedin the calculation formula. Testing continued with descriptiveand hypothesis testing using multiple linear regressionanalysis in SPSS.The results of this study indicated that the variableprofitability negatively affect the capital structure of food andbeverage companies in Indonesia, while the size of thecompany has a positive effect on the capital structure of thefood and beverage company in Indonesia. Variable structureasset and sales growth do not affect the capital structure offood and beverage companies in Indonesia
PERBANDINGAN ANALISIS TEKNIKAL CLASSIC DAN COMPUTERIZED INVESTASI FOREX ONLINE PADA PASANGAN MATA UANG GBP/USD Glavenia Wiranata; Dewi Ratih
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 1 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

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Abstract

Online forex traders who prioritize technical analysis will dealwith two options, namely technical analysis of classic andcomputerized technical analysis where each technique ofanalysis is using different ways.Through research with the aim to know the comparison oftrading positions using technical analysis classic andcomputerized on GBP/USD currency pair can be knownclearly the advantages and disadvantages of each technique.From the results of this study traders can more easily choosethe method or technique what will be used in the process ofmaking investment decisions.The type of research is descriptive research by depicting andanalyzing graph data of price movement of GBP/USD currencypair. Data retrieval in this research is to observe directly chartof forex price movement during period April 2012 - April 2015from Platform Meta Trader 4.The results showed that there were eleven open positionsconsisting of six buy positions and five sell positions usingtechnical classic analysis which resulted in total pips of5,373.8 pips and there were six open positions consisting ofthree buy positions and three sell positions usingcomputerized technical analysis which produces a total pip of3,165.9 pips. Classical technical analysis techniques are moreprofitable because they generate greater profits than usingcomputerized analysis (profit margin of 2,207.9 pips).

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