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Jurnal Ekonomi Bisnis dan Akuntansi
Published by Politeknik Pratama Purwokerto
ISSN : 28278364     EISSN : 28278372     DOI : https://doi.org/10.55606/jebaku.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. pengaturan dan lintas tingkat. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang studi dan pendidikan ilmu komunikasi yang terus berkembang dan berkembang. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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PENGEMBANGAN SPK EVALUASI PROSES PEMBELAJARAN DOSEN DENGAN METODE SCORING SYSTEM DI IKIP PGRI SEMARANG moch rosul; Robby Andika Kusumajaya
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1389.369 KB) | DOI: 10.55606/jebaku.v1i3.26

Abstract

Kegiatan evaluasi proses pembelajaran dosen oleh mahasiswa merupakan salah satu upaya pendukung peningkatan mutu proses pembelajaran dosen di setiap perguruan tinggi. IKIP PGRI Semarang melakukan kegiatan evaluasi proses pembelajaran dosen oleh mahasiswa setiap semester, tetapi jumlah mahasiswa yang melakukan evaluasi masih terbatas hanya dua puluh mahasiswa untuk satu dosen dan proses pelaksanaan kegiatan evaluasi serta pengarsipan data hasil evaluasi tidak efisien karena membutuhkan waktu dan biaya yang tidak sedikir serta tidak efektif karena masih menggunakan sistem semi-manual yaitu dengan membagikan lembar kuesioner dan pengolahan hasil evaluasi dengan menggunakan Microsoft Excel sehingga terjadi dua kali proses yaitu input data penilaian oleh mahasiswa dan input data pengolahan hasil evaluasi. Penelitian ini bertujuan melakukan pengembangan sistem evaluasi proses pembelajaran dosen oleh mahasiswa yang lebih efektif dan efisien dengan data yang diperoleh lebih cepat, representatif dan mendukung kelengkapan validitas datanya sehingga dapat membantu pengambilan keputusan dari hasil proses evaluasi. Hasil penelitian ini berupa aplikasi dan hasil evaluasi proses pembelajaran dosen oleh mahasiswa dengan metode scoring system berbasis web menggunakan LAMP ( Linux Apache MySql PHP ) yang terintegrasi dengan data sistem informasi akademik.
SISTEM INFORMASI PENGELOLAAN INVENTARIS BARANG DENGAN VB.06 DI PT. BATRAJA MAKMUR WIRETAMA SEMARANG Asep Rusmana; Tony Hartono
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.393 KB) | DOI: 10.55606/jebaku.v1i3.29

Abstract

Batraja Makmur Wiretama, Semarang merupakan perusahaan yang bergerak di bidang industri paku dan kawat potong yang berlokasi di Jalan Raya Kaligawe Semarang - Demak Km 6.5, ( Pangkalan Truk Genuk Blok A khusus 4 Semarang). Pada awalnya hasil produksi PT. Batraja Makmur Wiretama, Semarang digunakan untuk memenuhi kebutuhan distributor dan toko – toko kecil bahan bangunan. Perkembangan ilmu pengetahuan dan teknologi yang saat ini berkembang dengan begitu pesatnya. Semua itu dikembangkan dengan tujuan untuk memberikan kemudahan bagi manusia dalam melaksanakan tugas dan kepentingannya Inventaris barang pada PT. Batraja Makmur Wiretama, saat ini masih dalam cara konvensional dengan mencatat pada buku inventaris kemudian direkap hasilnya secara manual.Untuk memudahkan pengelolaan inventaris barang maka dibutuhkan suatu aplikasi dengan menggunakan Visual Basic 6.0. Laporan tersebut digunakan sebagai tanggung jawab kepada pihak atasan dan dapat digunakan sebagai informasi data inventaris yang ada di perusahaan. Hasil pembuatan Sistem Informasi Inventarisasi pada Perusahaan PT. Batraja Makmur Wiretama, Semarang diharapkan dapat mengurangi permasalahan pengelolaan dan penyimpanan data inventaris yang ada pada perusahaan tersebut.
ANALISIS PENGELUARAN KAS PADA SISTEM INFORMASI AKUNTANSI CV. BUDI KARYA TEKNOLOGI Bani Zamzami
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1547.606 KB) | DOI: 10.55606/jebaku.v1i3.86

Abstract

Perkembangan perusahaan semakin pesat dan berkembang. Era saat ini mendorong banyak perusahaan dagang atau jasa semakin memperluas usahanya dengan meraih pangsa pasar. Sistem informasi akuntansi dalam suatu perusahaan mempunyai manfaat dan peranan yang penting dalam tercapainya tujuan perusahaan. Penyusunan sistem informasi akuntansi disesuaikan dengan situasi, kondisi dan kebutuhan perusahaan. Untuk mengetahui sistem informasi akuntansi pengeluaran kas yang sesuai dengan standar sistem pengendalian intern yang telah ditetapkan maka penulis menganalisis tata cara pengeluaran kas kedalam sistem informasi akuntansi pengeluaran kas pada CV. Budi Karya Teknologi dan menggambarkan sistem tersebut dengan menggunakan bagan alir dokumen (flowchart). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana sistem informasi akuntansi pengeluaran kas yang diterapkan oleh CV. Budi Karya Teknologi dan apakah sistem informasi akuntansi pengeluaran kas tersebut sudah memenuhi unsur-unsur pengendalian intern yang efektif dan efesien. Dalam jurnal ini, penulis menggunakan metode primer yaitu dengan cara mewawancarai langsung staff perusahaan untuk mendapat data yang dibuthkan oleh penulis. Sedangkan jenis data yang digunakan adalah data kualitatif dimana hasil yang diperoleh dianalisis dalam bentuk teori. Pada proses pengeluaran kasnya belum dinyatakan sesuai dengan sistem pengendalian intern yang baik yaitu karena kekurangan bagian akuntansi, kekurangan dokumen purchase order, terjadinya kerangkapan tugas atau double job, dari segi sistem otorisasi dan pencatatan perusahaan ini belum melaksanakan pengotorisasian dan pencatatan secara tepat sehingga dapat menimbulkan penyalahgunaan dokumen dikemudian hari
PENGARUH BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH MELAKUKAN GADAI EMAS DIPEGADAIAN SYARIAH Mulyani Rizki
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.365 KB) | DOI: 10.55606/jebaku.v1i3.88

Abstract

Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.
Potensi Pajak Dan Retribusi Parkir Di Kota Kendari Teguh Permana; Andriani Puspitaningsih
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.687 KB) | DOI: 10.55606/jebaku.v2i1.89

Abstract

This study aims to determine the potential for parking taxes and levies in the city of Kendari. The research method used is descriptive method with content analysis or content analysis. Broadly speaking, this writing systematic is more of a narrative nature which collects secondary data from BPS, opinions of experts, journals, books and articles published on the internet related to potential taxes and parking levies in the city of Kendari. The results showed that the revenue from parking, both in the form of taxes and levies, was still very low, although mathematically there was a huge potential for revenue from this sector. The implication of this is that the government must be fast in building its supporting infrastructure so that it can collect taxes and parking fees to the maximum and there is no more illegal parking which sometimes disturbs the public and reduces local revenue.
PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Eva Mustika; Aprilia Whetyningtyas; Dianing Ratna Wijayani
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.754 KB) | DOI: 10.55606/jebaku.v1i3.98

Abstract

This study aims to examine the effect of environmental performance, environmental disclosure, cash turnover, and inventory turnover on profitability. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method of this study used purposive sampling which resulted in 99 samples. The data analysis technique used is panel data regression. The results of this study are environmental performance has a positive effect on profitability, while environmental disclosure, cash turnover, and inventory turnover has no effect on profitability.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN APLIKASI OJEK ONLINE Achmad Solechan; Muhamad Sidik
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.39 KB) | DOI: 10.55606/jebaku.v1i3.99

Abstract

This study aims to analyze the factors that influence the decision to use the online motorcycle taxi application, which in this study takes a case study on the Grab application in the city of Semarang. The technique for determining data collection in this research is using a questionnaire that is distributed to 100 people (users) or users of the Grab online motorcycle taxi application with objects in the city of Semarang. The method of collecting respondents was using the accidental sampling method, namely collecting data from consumers who happened to use Grab's services in Semarang. This research uses quantitative data analysis techniques using multiple linear regression. Based on the study and processing of statistical data, it was found that the price had a positive effect on the decisions of online motorcycle taxi users. Promotion also has a positive and significant effect on the decisions of online motorcycle taxi application users. And other findings obtained that the quality of service has a positive and significant effect on the decisions of online motorcycle taxi application users. The suggestion from this research is that the Grab tariff needs to be considered so that the tariff is cheap, in accordance with the benefits and adjusted to the tariff for other online motorcycle taxi services. Promotional indicators that need to be considered are the reach of information and promotions that need to be expanded, attractive advertising stars, online motorcycle taxi services are easy to remember and the quality of the messages conveyed and advertising messages are easy to understand. Service quality indicators that need to be considered include: the appearance of Gojek partners is neat, Gojek partners work according to work schedules, responsive in hearing consumer complaints, able to serve consumers well and pay attention and communicate in a friendly manner. Keywords: price, promotion, service quality, and decision to use online motorcycle taxi applications
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.253 KB) | DOI: 10.55606/jebaku.v2i1.100

Abstract

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.
CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE Vivi Kumalasari; Eni Endaryati; Robby Andika Kusumajaya
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.888 KB) | DOI: 10.55606/jebaku.v2i1.106

Abstract

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book. Keywords: System, Information, Accounting, Cash Flow
ANALISIS FAKTOR YANG MEMPENGARUHI PENINGKATAN URBANISASI DI KOTA JAKARTA DAN SURABAYA PADA TAHUN 2020-2021: 1. Untuk Mengetahui alasan mendasar Urbanisasi di Kota Jakarta dan Surabaya 2. Untuk mengetahui dampak peningkatan Urbanisasi di Kota Jakarta dan Surabaya 3. Untuk mengetahui faktor pendukung dan Penarik dari Urbanisasi di Kota Jakarta dan Kota Surabaya Firda Auliyah Anggraeni
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 2 (2022): Agustus
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i2.115

Abstract

In this study, the core problem is why the population outside the cities of Jakarta and Surabaya enters the two cities, causing an increase in the number of residents beyond their capacity. With the aim of knowing how many factors influence the increase in urbanization in the cities of Jakarta and Surabaya in 2020-2021. The research method is descriptive qualitative method and evaluation. The analytical technique used is library research and also urbanization data in the cities of Surabaya and Jakarta for the period 2020 and 2021 from the Central Statistics Agency. With the results obtained, namely urbanization occurred in the two cities because the income from the two cities was high, namely DKI Jakarta, amounting to Rp. 4,416,186,548 in 2021 while in East Java Province, the highest UMK in 2021 and 2022 is held by the City of Surabaya, which is Rp. 4,300,479 in 2021. The driving factors are economic factors, lack of job opportunities in villages, minimal facilities and infrastructure. infrastructure in the village and the lack of educational facilities and construction and for the pull factor, namely the influence of people who have urbanized to the destination city by beautifying life in the city, it is much better and also easier to get the desired job or also facilitated in opening a business, wages in the city is much higher, more entertainment, tourist attractions or buildings are more and nice to visit and free individuals more freely. The conclusion is that the main factor of urbanization is the economic factor.

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