Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN: 2809-655X (print) diterbitkan oleh LPPM AMIK Veteran Purwokerto. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis dapat dibaca, diunduh, disalin, didistribusikan, dicetak, dicari, atau ditautkan ke teks lengkap artikel ini, menyimpan artikel, menjelajah untuk pengindeksan, meneruskannya sebagai data ke perangkat lunak, atau menggunakannya untuk tujuan lain yang sah, tanpa hambatan finansial, hukum, atau teknis selain yang tidak dapat dipisahkan dari memperoleh akses ke internet itu sendiri. Adapun ruang lingkup nya adalah: 1. Ilmu Manajemen 2. Ilmu ekonomi 3. Manajemen Pemasaran 4. Manajemen Informatika Terapan 5. Manajemen Bisnis 6. Manajemen Informatika Terapan 7. Ekonomi Bisnis 8. Sistem Informasi Bisnis 9. Ilmu Komputer Bisnis
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<![CDATA[PERANAN PRINSIP KONSISTENSI DALAM METODE PENGAKUAN PENDAPATAN TERHADAP LAPORAN LABA RUGI PADA PT. INDO ZINC DIECASTING DI GRESIK ]]>
<![CDATA[Sutopo Sutopo]]>;
<![CDATA[Enny Istanti]]>;
<![CDATA[Moch Rachmandany Firmansyah]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i3.33
<![CDATA[Perusahaan merupakan bagian dari dunia usaha yang mempunyai tujuan atau sasaran yang ingin dicapai. Baik itu tujuan jangka panjang maupun tujuan jangka pendek. Pendekatan penelitian ini menggunakan metode deskriptif. Sedangkan dalam penelitian ini metode yang adalah metode kualitatif. Hasil ada pengaruh laba bersih karena adanya pendapatan dan biaya yang belum tercatat. Dari pembuktian dapat diketahui bahwa dengan metode pengakuan pendapatan dan biaya pada saat penjualan dan penyesuaian atas pendapatan dan biaya yang belum diakui akan dapat disajikan secara wajar dalam laporan keuangan. Kesimpulan 1) Kebijaksanaan penjualan yang dilaksanakan perusahaan adalah penjualan tunai dan penjualan kredit , PT. Indo Zinc Diecasting menetapkan kebijaksanaan terhadap pengakuan pendapatan yaitu pada saat penjualan dan pembayaran diterima sehingga pada transaksi penjualan yang tidak dicatat pada saat terjadinya transaksi, pengakuan pendapatan yang dilakukan perusahaan menggambarkan prinsip konsistensi. 2) Kegagalan perusahaan menetapkan metode saat penjualan untuk mengakui pendapatan terhadap seluruh transaksi penjualan , menyebabkan terjadinya pencatatan yang terlalu rendah akibatnya saldo perkiraan pendapatan pada laporan laba rugi akan terlalu rendah pula. 3) Penerapan metode pengakuan pendapatan secara konsisten dalam perusahaan sudah layak dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK)]]>
<![CDATA[Analisis Pendataan Berita Acara Temuan Selisih Berbasis Web pada PT Bank negara Indonesia, Tbk ]]>
<![CDATA[Yohanes Bowo Widodo]]>;
<![CDATA[Kiki Kurniawan]]>;
<![CDATA[Reni Febrianti]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i3.34
<![CDATA[Bank Negara Indonesia is a state-owned company that operates as a financial institution that has been around for more than 70 years. However, in its development it turns out that Information Technology has not been applied by all parts of PT. Bank Negara Indonesia, Tbk. In processing the data on the minutes of discrepancy findings. PT. Bank Negara Indonesia, Tbk still uses manual bookkeeping to collect data on findings of discrepancies. So that there are often invalidities and discrepancies in the data collection of the minutes of discrepancies found. Therefore, it is very necessary to have a data collection system for the minutes of discrepancies found. Based on this, it is necessary to create an application system related to data collection of minutes of discrepancies found at PT. Bank Negara Indonesia, Tbk The method that will be used in making the application is using the SSAD method with the steps of Feasibility, Investigation of the Current Environment, Business System Options, Definition Requirements, Technical System Options, Logical Design and Physical Design. With this method, it is hoped that application programs can be created according to the company's needs. With the application of data collection on the minutes of discrepancies found at PT. Bank Negara Indonesia Tbk, the process of finding the difference becomes easier and the data stored is well maintained and can be easily searched.]]>
<![CDATA[PENERAPAN SISTEM AKUNTANSI RENCANA ANGGARAN BIAYA PROYEK PADA PT. DUTA INSTRUMENT ALFA SAKTI ]]>
<![CDATA[Desy Arigawati]]>;
<![CDATA[Galang Fardian]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v2i1.35
<![CDATA[This writing aims to understand the implementation of the budget plan system carried out on a company's project. This study will prove the functioning of the accounting system in the project cost budget plan within a company, how to minimize expenses and the income obtained can be used efficiently. So that the accounting information for the project budget plan can be a reference for company management in making decisions. This information is used by the company and has an important role in achieving the success of a company in the future.]]>
<![CDATA[ANALISIS DAMPAK INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI KOTA MADIUN ]]>
<![CDATA[Erica Putri Rahayu]]>;
<![CDATA[Isharijadi Isharijadi]]>;
<![CDATA[Liana Vivin Wihartanti]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i3.36
<![CDATA[This study aims to determine the knowledge, utilization, application and impact of tax incentives on MSMEs on business continuity. This research was motivated by MSMEs experiencing difficulties with the Covid-19 pandemic. The government provides tax incentive facilities to relieve the community. This tax incentive provides convenience for business actors in carrying out their business activities. This type of research uses descriptive qualitative. The sampling technique used is interactive analysis technique, namely descriptive technique. The samples used were 6 MSMEs including My Optic, Caffe Pool.co, Ishoma, Niored Printing, Photocopy and Print Shops, and the "Maju Lancar" Mie Association. Data collection techniques are interviews, observations and documentation. The results of the study show that 1) Knowledge and utilization of tax incentive policies provided by the government are known and then used and there are those who do not know and have not provided benefits. 2) Obstacles in obtaining tax incentives that there are no obstacles in obtaining tax incentives so that they can be obtained easily. 3) Turnover 1 month before and after the Covid-19 pandemic there is a huge decrease in monthly income. 4) The application of tax incentives to businesses to use facilities as well as possible to support their business activities. 6) The provision of tax incentives is useful to improve the sustainability of businesses that are experiencing a decline in turnover, so that the impact of giving these tax incentives affects business continuity. 7) Changes in business continuity before and after the Covid-19 pandemic, especially in the decrease in turnover from sales every month.]]>
<![CDATA[EFEKTIVITAS PELATIHAN BERBASIS KOMPETENSI DITINJAU DARI ASPEK REAKSI DAN PROSES PEMBELAJARAN (STUDI PADA KARYAWAN KALLA GROUP, INDONESIA) ]]>
<![CDATA[Rusli Rusli]]>;
<![CDATA[Herwan Abdul Muhyi]]>;
<![CDATA[Andi Tenri Pada]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i3.63
<![CDATA[ABSTRACT The transfer of knowledge and skills through training activities is one of the important aspects that is highly considered. As one of the largest group companies in eastern Indonesia that is experiencing rapid business growth, Kalla Group is very concerned about the capabilities of its human resources in carrying out business and cultural transformation. This is indicated by the implementation of HR development to improve the competence of the Kalla Group's HR through the Training of Trainer (TOT) activities. This research was conducted to see the effectiveness of the Competency-Based TOT training in terms of reactions and learning processes. This research was conducted with quantitative methods in the form of descriptive research. The object of this research is the evaluation of the training of the 25 participants of the Kalla Group Competency-Based TOT training. The training evaluation uses the Kirkpatrick Level 1 and Level 2 models to evaluate the training on the aspects of the reaction and learning of the trainees. The results showed that the reaction of the training participants showed a very good category towards the trainers and organizing activities. In addition, the trainees experienced an increase in competence by comparing the test result data before and after the training. Keywords: effectiveness, training, competence, Kalla group. ABSTRAK Transfer pengetahuan dan keterampilan melalui kegiatan pelatihan adalah salah satu aspek penting yang sangat diperhatikan bagi pengembangan SDM. Sebagai salah satu grup perusahaan terbesar di kawasan timur Indonesia yang mengalami pertumbuhan bisnis yang begitu pesat, Kalla Group sangat peduli terhadap kemampuan SDM yang dimilikinya dalam melakukan transformasi bisnis dan budaya. Hal ini ditunjukkan dengan pelaksanaan pengembangan SDM untuk meningkatkan kompetensi SDM Kalla Group melalui kegiatan Training of Trainer (TOT). Penelitian ini dilakukan untuk melihat efektivitas pelaksanaan pelatihan TOT Berbasis Kompetensi ditinjau dari aspek reaksi dan proses pembelajaran. Penelitian ini dilakukan dengan metode kuantitatif dengan bentuk penelitian deskriptif. Objek penelitian ini adalah evaluasi pelatihan pada peserta pelatihan TOT Berbasis Kompetensi Kalla Group yang berjumlah 25 peserta. Evaluasi pelatihan menggunakan model Kirkpatrick Level 1 dan Level 2 untuk mengevaluasi pelatihan pada aspek reaksi dan pembelajaran peserta pelatihan. Hasil penelitian menunjukkan bahwa reaksi peserta pelatihan menunjukkan kategori sangat baik terhadap para pelatih dan penyelenggaran kegiatan. Selain itu, peserta pelatihan mengalami peningkatkan kompetensi dengan membandingkan data hasil tes sebelum pelatihan dan setelah pelatihan. Kata Kunci: efektivitas, pelatihan, kompetensi, kalla group.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Muhammad Rosidi]]>;
<![CDATA[Achad Noerasmawati]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v2i1.70
<![CDATA[The purpose of the original research is related to and analyze the consequences of the company's social responsibility. Head Tide Sindh By 2013 in Punjab, and in 2013, the number includes the number after 2013. 175-2011. The sample has been obtained on a model that has been added in the country in the country, in the country, the 48 registered manufacturers in 144 data. The analysis of data and adhesives of data analysis in this study is used. The results of this study as difficult effects of severe effects, social responsibility of social influences and the company's social responsibility]]>
<![CDATA[DETERMINAN BELANJA MODAL PADA KABUPATEN DAN KOTA PROVINSI SULAWESI UTARA ]]>
<![CDATA[Iis Dewi Herawati]]>;
<![CDATA[Nisa Lestari]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v2i1.72
<![CDATA[Regional autonomy accommodates regions to carry out regional management in accordance with the needs and priorities set in the current year in all aspects, both physical and non-physical. This makes financial management in the public sector which includes regional revenues and expenditures must be carefully calculated, in addition to local governments also must be able to find sources to fund all needs in the region. Capital Expenditure is an element of the regional budget that is needed and is intended for the revitalization of facilities and infrastructure as well as infrastructure in the region. Revitalization and optimization are expected to occur optimally to achieve more excellent public services in a broad scope, so that effective and efficient governance can take place. This study aims to determine the determinants or factors that affect Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period. Based on the results, it is known that PAD and DAK have a positive effect on capital expenditure, while DAU has a negative effect. The simultaneous effect shows that all variables, namely PAD, DAU and DAK, have positive implications for Capital Expenditures in districts/cities North Sulawesi Province for the 2015-2019 period.]]>
<![CDATA[PENGARUH KONDISI KEUANGAN PERUSAHAAN PADA KUALITAS LABA ]]>
<![CDATA[Merintan Berliana Simbolon]]>;
<![CDATA[Indriyanti Indriyanti]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v2i1.73
<![CDATA[The purpose of this study is to obtain empirical evidence of the influence of the company's financial condition on earnings quality. The company's financial condition consists of profit growth, profitability, liquidity, and leverage. In this study, earnings quality was measured using a modified discretionary accrual by Kothari (2005). The samplethis study is a manufacturing company with a sub-sector of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling. From the results of this purposive sampling, 20 samples were obtained with a total of 78 observations. The statistical model used in this study was multiple linear regression analysis, which was then processed using SPSS for Windows ver 21.00. The results in this study indicate that the leverage variable has a negative effect on earnings quality. However, the variables of profit growth, profitability, liquidity have no effect on earnings quality.]]>
<![CDATA[ANALISIS PENGARUH NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA ]]>
<![CDATA[Putu Tirta Sari Ningsih]]>;
<![CDATA[Muhammad Gusvarizon]]>;
<![CDATA[Nur Fadilla]]>;
<![CDATA[Yohanes Bowo Widodo]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i3.74
<![CDATA[This study aims to determine: (1) The effect of Net Profit Margin on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (2) Effect of Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (3) Effect of Net Profit Margin and Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. The research method is descriptive quantitative. In this study, there are two independent variables, namely Net Profit Margin and Current Ratio and one dependent variable, namely the Dividend Payout Ratio. The sampling technique used purposive sampling with a sample of 12 manufacturing companies registered at PT. Indonesia stock exchange. Data analysis used multiple regression analysis. Based on the results of data analysis obtained: (1) There is a joint influence between Net Profit Margin and Current Ratio on the Dividend Payout Ratio. (2) There is a significant effect of Net Profit Margin on the Dividend Payout Ratio. (3) There is a significant effect of Current Ratio on Dividend Payout Ratio.]]>
<![CDATA[PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FIX ASSETS INTENSITY DAN INVESTMENT OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI VARIABLE MODERATING ]]>
<![CDATA[Dharmendra Dharmendra]]>;
<![CDATA[Yunianto Dwi Prasetyo]]>;
<![CDATA[Warseno Warseno]]>;
<![CDATA[Susmita Handayani]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[AMIK Veteran Purwokerto ]]>
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DOI: 10.55606/jaem.v1i2.76
<![CDATA[The purposes of this research is to analyze the influence of leverage, fix asset intensity, investment opportunity and revaluation of fixed asset in Manufacturing Company Consumer Goods Sector in simultaneous and partial. Methods of analysis using moderated regression analysis. Population used is the Manufacturing Company Consumer Goods Sector 2012-2015. Purposive sampling is the technique that is used as a sampling technique with predetermined criteria the number of observations of 112 sampel. The results of this study is only partially the four variables are found to significantly affect the firm value, they are leverage, size, fix asset intensity and investment opportunity. As for revaluation of fixed assets proved to be not significantly affected. Simultaneously the results showed the fifth variable fit or match the data. Revaluation of fixed assets variable as a significant moderating effect was not proven. The findings of this study was that Revaluation of fixed assets variable as a significant moderating effect was not proven to leverage, size, fix asset intensity and investment opportunity. IAS 16 provides options for companies to apply cost or revaluation model.]]>
