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Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)

jikab
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Published by Nur Science Institute

ISSN : - EISSN : 29622433 DOI : https://doi.org/10.53088/jikab.v1i2

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) Akuntansi Keuangan, (2) Akuntansi Sektor Publik, (3) Akuntansi Manajemen, (5) Akuntansi dan Manajemen Keuangan Syariah, (6) Auditing, (7) Corporate Governance, (8) Pendidikan Akuntansi, (9) Perpajakan, (10) Sistem Informasi Akuntansi, (11) Sustainability Reporting, (12) Green Accounting.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 39 Documents

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Kedisiplinan Kerja Karyawan Untuk Peningkatan Kinerja (Studi Pengamatan Di PT. Tri Usaha Sejahtera Pratama) LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Discipline is the key to the company's success in achieving its goals. Discipline is very important in improving employee performance, because with discipline all tasks will be completed properly and on time. Discipline also aims to make employees responsible for their work. Work regulations at PT TRUST apply to all employees without exception. So that all employees of PT TRUST must obey and comply with existing regulations. Sanctions given to employees for violations committed are in accordance with procedures. If the employee is unable to come to work, he must apply for a permit.

Prediksi Financial Distrees BRI Syariah Sebelum Pandemi Covid 19 Sri Febri Astyo Bakti; yudi siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

In terms of the ability to generate profits, BRI Syariah experienced a significant decline. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BRI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that during the last 4 years before the COVID-19 pandemic, BRI Syariah was categorized as a gray area with a Z Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BRI Syariah was in the gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Di BEI Suprihati; Sri Lestari Yuli
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This purpose of this research was to determine the effect of profitability, liquidity, solvability, and company size on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The type of data in this study is secondary (quantitative) data. The total population in this study was 193 company goods industrial sectors, basic and chemical industrial sectors, and various industrial sectors for the period 2018-2020. The number of samples used in this study were 30 companies, using purposive sampling method and data analysis using descriptive statistics and logistic regression. The data is processed using SPSS 23. Simultaneous test results show that profitability, liquidity, solvability, and company size have a significant effect on going concern audit opinion. The partial test results show that only the profitability variable (ROA) has a significant effect on the going concern audit opinion, while the liquidity, solvability, and company size variables have no significant effect on the going concern audit opinion.

BNI Syariah Sebelum Pandemi Covid 19 Ditinjau Dari Prediksi Financial Distress Yudi Siyamto; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

In terms of the ratio of financing to third party funds, BNI Syariah has experienced a significant decline over the last 5 years. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BNI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that in the last quarter of March 2016 to September 2018 before the COVID-19 pandemic, BNI Syariah was categorized as a gray area with a Z-Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BNI Syariah was in the gray zone. gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt, but in the quarter of December 2018 to June 2019 BNI Syariah is categorized as a distress zone, meaning that it indicates that the company has a high probability of going bankrupt.

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa se- Kecamatan Sambi Boyolali Nita Maina; Johny Subarkah; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This study aims to determine the effect of accountability, transparency, and community participation and village fund management empirical studies at Village Offices throughout Sambi District, Boyolali Regency. This type of quantitative research using primary data by distributing questionnaires to respondents. The population in this study were village officials and village consultative bodies in 16 Village Offices. The sample selection method was purposive sampling so as to get 64 respondents consisting of the Village Head, Village Secretary, and Village Treasurer and the head of the Village Consultative Body. Based on the results of the t-test that has been carried out, it can be seen that accountability partially affects the management of village funds and transparency and community participation have no effect on the management of village funds. However, based on the F test, it is known that accountability, transparency and community participation have a simultaneous effect on the management of village funds.

Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil Terhadap Pertumbuhan Ekonomi Kabupaten Boyolali Aulia Noor Rohmah AlQomariah; Sri Laksmi Pardanawati; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This study aims to determine the effect of regional original income, general allocation funds, profit sharing funds on economic growth in Boyolali Regency in 2017-2020. This research is a quantitative research using secondary data. The population and sample of this research is the 2017-2020 budget realization report, which consists of 84 data. Based on the results of the t-test that has been carried out, it can be seen that the regional original income partially has no significant effect on economic growth. General allocation funds have a significant effect on economic growth. profit sharing funds have a significant effect on economic growth. Based on the F test, it can be seen that local revenue, general allocation funds, profit sharing funds have a simultaneous effect on economic growth.

Faktor-Faktor yang Mempengaruhi Struktur Modal Perusahaan Wahyuni Suciati; Sri Laksmi Pardanawati; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

The purpose of this study is to describe the influences of profitability, the asset structure, and firm size on capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study is purposive sampling technique 4 criteria, and total sample are 77 companies. The data collection technique is secondary data from annual reports. The data collection technique is secondary data from annual reports. This study uses multiple regression analysis. The analysis technique used in this research is descriptive analysis, classical assumption test, data regression analysis, coefficient of determination and hypothesis. Based on the results of data processing shows that profitability has no effect on the capital structure. Asset structure has a significant positive effect to the capital structure. Firm size has a significant positive effect to the capital structure. The results showed that simultaneously profitability, asset structure, and firm size had an effect to the capital structure.

Pengaruh Modal, Tenaga Kerja, dan Luasan Lahan terhadap Pendapatan Petani Padi di Desa Diyah Kusmiyati; Wikan Budi Utami; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of capital, labor, and land area on the income of rice farmers in Brangkal Karanganom Village, Klaten. The type of primary data used in this research is descriptive analysis method, assumption test and hypothesis testing using multiple linear regression analysis. The results of the simultaneous study of the variables of capital, labor, and land area have a positive effect on farmers' rice income in Brangkal Karanganom Village, Klaten, then the results of partial testing of the capital variable on income have no positive and significant effect, then for the labor variable on income produces there is a positive and significant effect of labor on the income of rice farmers and the last is the variable of land area on income there is a positive and significant effect of land area on the income of rice farmers in Brangkal Karanganom Village, Klaten.

Efisiensi Dan Efektifitas Dengan Menggunakan Metode FIFO Dan FEFO Pada Obat Generik Tahun 2020-2021 Ninik Fizziah Ummah; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Drug inventory management is also very much needed because as a benchmark, where drug inventory management is said to be effective and efficient if it produces fast, precise and correct results. The purpose of this study was to determine the effectiveness and efficiency of generic drugs using the FIFO and FEFO methods. This type of research is quantitative with a descriptive method approach with a sample of 112 generic drug preparations used. The analysis used used drug inventory turnover ratio analysis and measured the level of effectiveness and efficiency of drug preparation management. The results show that the difference in the number of sales days with the company's standard of effectiveness and efficiency on generic drug products in 2020-2021 is declared effective and efficient with the value generated in 2020 of 66.07% and in 2021 of 70.54%, where the results this value is greater than the results of the calculation of the ineffective and efficient category, namely in 2020 it is 33,935 and in 2021 it is 29,46%

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pengunjung Perpustakaan Di Dinas Perpustakaan Dan Kearsipan Muhammad Isnaini Fathoni; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This study aims to determine the effect of service quality on the satisfaction of library visitors at the library and archives office in Gunungkidul district, Yogyakarta Special Region. This type of research is quantitative research with the aim of proving the effect of service quality variables on visitor satisfaction. The population in this study amounted to 133 people, while the number of samples in this study amounted to 100 people using the slovin formula, the analytical method used in this study was a statistical approach to the type of simple linear regression method with the help of SPSS 23 software. The results of this study indicate that the quality The services provided by the library and archives office in Gunungkidul Regency, Special Region of Yogyakarta, have a significant positive effect on visitor satisfaction, where the magnitude of the influence given is 57.3%, meaning that 42.7% is influenced by other factors that are not used as variables in the study.

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Yudi Siyamto

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jurnal.jikab@gmail.com

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+6281225970179

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Jurnal.jikab@gmail.com

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Dukuh rt 3 rw 12 makamhaji kartasura sukoharjo 57161

Location
Kota salatiga,

Jawa tengah

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yudi Siyamto

Contact Email jurnal.jikab@gmail.com

Phone +6281225970179

Journal Mail Official Jurnal.jikab@gmail.com

Editorial Address Dukuh rt 3 rw 12 makamhaji kartasura sukoharjo 57161

Location Kota salatiga, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yudi Siyamto

Contact Email
jurnal.jikab@gmail.com

Phone
+6281225970179

Journal Mail Official
Jurnal.jikab@gmail.com

Editorial Address
Dukuh rt 3 rw 12 makamhaji kartasura sukoharjo 57161

Location
Kota salatiga,

Jawa tengah

INDONESIA