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Sielly Budi Prameswari
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akubis@widyakarya.ac.id
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+62341-553171 ext. 110
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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 5 Documents
 1 
Search results for , issue "Vol 6 No 2 (2021): Akuntansi dan Bisnis" : 5 Documents clear
Pengaruh Current Ratio, Debt To Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share Dan Price Earning Ratio Terhadap Pertumbuhan Laba Silvia Indrarini; Audrey Mike Wijaya
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.619 KB) | DOI: 10.37832/akubis.v8i1.39

Abstract

The purpose of this study was to examine the effect of Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio on Profit Growth of Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is explanatory research with a population of 197 companies and the sampling technique using purposive sampling technique produces 56 company samples. The results of the analysis show that the Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio simultaneously affect profit growth. Current Ratio, Return On Assets and Price Earning Ratio partially affect profit growth. Return On Assets (ROA) has the most dominant effect on profit growth in manufacturing companies.
Pengaruh Penerimaan Pajak Parkir, Pajak Penerangan Jalan, Dan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Blitar Lis Lestari Sukartiningsih; Aan Al Basyarah
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.572 KB) | DOI: 10.37832/akubis.v8i1.41

Abstract

This study aims to analyze the effect of parking taxes, street lighting taxes and hotel taxes on the local revenue of Blitar City in 2016-2020. The primary data used in this study was obtained from the BPKAD office in Blitar City, including the realization of parking tax revenue, street lighting tax, hotel tax and regional income for 2016-2020. The type of research used is explanatory research, using multiple linear analysis tools and testing the hypothesis using the t test and F test. The results of the quantitative descriptive analysis show that parking taxes, street lighting taxes and hotel taxes have a simultaneous and significant effect on real income. area. Partially, parking tax, street lighting tax and hotel tax have an effect on local revenue, but parking tax has a negative effect on local revenue, and street lighting tax has no significant effect on local revenue of Blitar City. In the results of the dominant test analysis, hotel tax is the most dominant variable in the local revenue of the city of Blitar.
Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Sebagai Alat Pengendalian Intern (Studi Kasus Pada Pt Merapi Agung Lestari Malang) Galuh Budi Astuti; Agustinus Kristian Wicaksono
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3532.249 KB) | DOI: 10.37832/akubis.v8i1.42

Abstract

The purpose of this study was to analyze payroll and wage accounting information systems as a means of internal control at PT. Merapi Agung Lestari. Type of case study research. Data collection techniques through observation, interviews, and documentation. The data analysis technique used is descriptive qualitative analysis. The problem is that the payroll and wage accounting information system is still weak. This is evidenced by the absence of employee salary slips, one copy of the proof of payment document, only two copies of the ticket transfer document, only one copy of the proof of payment document. The cause of the problem is because the company does not understand the importance of these documents. As a result, fraud can occur and company activities cannot run properly. The results of the analysis indicate the need for additional documents in the form of payslips used to record details of employee salaries, the need for additional duplication of several documents such as proof of payment documents and transfer tickets and improving payroll and wage systems and procedures so that internal control can run effectively.
Pengaruh Corporate Social Responsibility Disclosure, Leverage dan Firm Size Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Bintang Kusucahyo; Devi Eka Istiana
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1091.045 KB) | DOI: 10.37832/akubis.v8i1.43

Abstract

This study aims to determine the effect of Corporate Social Responsibility Disclosure, Leverage and Firm Size on the value of manufacturing companies listed on the IDX. The type of research used is explanatory research with a quantitative approach. The population in this study were manufacturing companies listed on the IDX as many as 165 companies. The sample selection used a purposive sampling method and predetermined criteria, 71 companies were selected as a sample. Secondary data sources with documentation data collection techniques, testing is done by using multiple linear regression test with a significance level of 5%. The results of the analysis show that CSR, leverage, and firm size have an effect simultaneously on firm value and partially CSR have no effect on firm value while leverage and firm size have an effect on firm value. Leverage has the most dominant effect on firm value.
Pengaruh Current Ratio (CR), Return On Asset (ROA), Debt To Equity Ratio (DER), Return On Equity (ROE), Dan Earning Per Share (EPS) Terhadap Harga Saham (Studi Pada Perusahaan Asuransi Yang Terdaftar Di BEI Periode 2014-2018) Maria Mervinsia Yupita; Silvia Indrarini
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 6 No 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1215.031 KB) | DOI: 10.37832/akubis.v8i1.44

Abstract

This study aims to determine the effect of CR, ROA, DER, ROE, and EPS on stock prices in insurance companies listed on the Indonesian stock exchange for the 2014-2018 period. This type of research is explanatory research. The population in this study are insurance companies listed on the Indonesia Stock Exchange for the 2014-2018 period of 14 companies. the selected sample used purposive sampling with the criteria so that 4 companies were selected. The hypothesis was tested using the classical assumption test, F test, t test and multiple linear regression analysis. The results of this study indicate that CR, ROA, DER, ROE and EPS simultaneously affect the stock price of insurance companies. Partially CR, ROA, DER and ROE have no significant effect on stock prices, while EPS has a positive and significant effect on stock prices and the variable that has the most dominant influence on stock prices is EPS.

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