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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 18 Documents
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Search results for , issue "Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi" : 18 Documents clear
Analisis Kinerja Keuangan PT Bank Syariah Indonesia Periode 2021-2022 M. Yusuf Amar; Selin Jurniasari; Pungki Amelia; Resti Fauziah; Carmidah Carmidah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.231

Abstract

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.
Faktor-Faktor Yang Mempengaruhi Korupsi Berdasarkan Teori Fraud Triangle Pada Novel 86 Karya Okky Madasari Aan Saputra; Hilmy Darul Fadilah; Eva Dwi Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.232

Abstract

This research aims to determine the factors that cause corruption using the fraud triangle theory in literary media. The literary work that will be used as a source of research data is the novel entitled "86" by Okky Madasari. The problem that will be presented is about what factors influence the occurrence of corruption using the fraud triangle theory in the novel "86". This research is a type of qualitative research using the hermeneutic method or interpreting the meaning of the text. The conclusions obtained from this research are the results of the analysis carried out on the novel "86" by Okky Madasari, which shows the factors that cause acts of corruption, namely pressure, opportunity and justification.
Pengaruh Kemajuan Teknologi Informasi Terhadap Perkembangan Akuntansi Afifah Rahmadini; Zulkarnain Zulkarnain
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.233

Abstract

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.
Pengembangan Strategi Pemasaran Pada Jaringan Bisnis Nasi Gigit Candu Resya Dwi Marselina; Nida Fadhillah Salsabila; Rindiawati Gustiara; Ira Nurhafifah; Maulani Lestari; Rima Dinwiati Hamidah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.234

Abstract

This research is motivated by business networks to expand professional networks, create opportunities and businesses or jobs. Achieving professional success relies heavily on having a network of quality contacts. Therefore, networking is key in work life. Breakfast in the morning has become a culture for Indonesian people. The breakfast culture has become an activity as evidenced by the diversity of sellers offering various types of food suitable for breakfast. Breakfast is an activity of eating and drinking between morning and 9 o'clock to meet nutritional needs. Based on the above, easy and practical rice innovation is needed. To respond to this, the author conducted marketing development strategy research on business networks carried out by the UMKM Nasi Gigit Candu. The aim of this research is to find out the marketing development strategy for the Nasi Gigit Candu business network. This research was conducted directly with the owner of Nasi Gigit Opium. This research looks for how the development of business network marketing is carried out by entrepreneurs of the Nasi Gigit Opium Business to decide on product marketing development starting from making breakfast products to products that are marketed into the hands of consumers. This research uses qualitative and quantitative methods, namely by direct interviews with Nasi Gigit Opdu MSME owners and financial management.
Analisis Strategi Pemasaran Yang Dilakukan Oleh Usaha Cemilan Dgilangemil Nurfadillah Najwa Faraiddin; Zuhrinal M. Nawawi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.236

Abstract

Marketing strategy is a very important thing for a company to do to develop and improve the quality of its products. This strategy can be carried out by any business, be it a large business, medium business, small business or micro business. In this research the author gave the title 'Analysis of Marketing Strategies Carried Out by Small Businesses'. The purpose of this research is to provide information to readers or entrepreneurs regarding the marketing strategies carried out by the Dgilangemil business. From the research, readers and entrepreneurs can take examples of what the Dgilangemil small business did in developing their business which they started from zero until their business began to be known by many people using the marketing strategy of SWOT Analysis and Marketing Mix. In this research the author used a qualitative descriptive research method. Qualitative research is a research process carried out by observing and investigating a phenomenon that occurs and producing descriptive data. In this research, the author conducted observations, interviews and documentation with the owner of this business, namely Dea Puspita, which was carried out on December 11 2023 at the production site in the city of Langkat.
Pengaruh Pasar Industri Pada Dampak Oligopoli Terhadap Globalisasi Ajeng Pangesti Muttaqiina Gusminto; Muhammad Yasin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.238

Abstract

Business actors carry out economic activities for profit. Globalization makes many changes in the times, especially in the industrial economy in Indonesia.Digital economy or disruptive innovation raises business competition problems so as not to cause large losses to consumers and other business actors on a large economic scale creating high barriers to market entry due to the positive economy. This research uses qualitative descriptive, descriptive analysis to see the phenomenon of existing events and qualitative research methods based on philosophy as an instrument, Data collection techniques and qualitative analysis emphasize meaning. Oligopoly markets whose structure consists of two or three or even more control the market 70 to 80 percent of all production or selling value around it and emphasize the price determined. The development of the era of business actors utilizing technology is certainly due to globalization which affects industrial markets in each country to abroad. Oligopoly is very influential in industrial markets because of pressure on prices and new ideas from competitors and supported by digital technology hence industrial market activities to retain consumers. In addition to the effect, business actors get large profits due to increasingly sophisticated information technology. The influence of globalization can encourage large companies to innovate their businesses and be able to integrate in the global market.
Analisis Hubungan Antar Luar Negeri Dan Capital Inflow Terhadap Pertumbuhan Ekonomi Regita Nabila Saragih; Syafita Khairunnisa Pasaribu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.240

Abstract

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.
Peran Sukuk Negara Dalam Pembangunan Infrastruktur di Indonesia Raharjo Raharjo
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.241

Abstract

Infrastructure development is one of the top priorities for the Indonesian government to achieve sustainable economic growth and enhance the quality of life for its people. Infrastructure plays a significant role in driving economic growth, as the availability of adequate infrastructure in a region contributes to the economic development of that area. However, it's acknowledged that financing large-scale and complex infrastructure projects requires substantial funds. Currently, government sukuk has become a popular choice for the Indonesian government to obtain funds aimed at financing infrastructure development. Economic growth serves as one of the indicators to assess the outcomes of past development efforts and determine the direction of future development. In other words, positive economic growth indicates an improvement in the economy, while negative economic growth signifies a decline. Funding sourced from foreign debt and infrastructure project development in Indonesia has consistently been a recurring issue over the years, given their interconnected nature. The government has taken various measures to ensure infrastructure continues to progress without adding to the burden of foreign debt for the country. One suitable option that can serve as a way out of the limitations in funding sources is through the issuance of Shariah Sovereign Securities or SBSN by the government.
The Impact of Information Technology (IT) on Modern Accounting Systems Muhammad Fazlan; Zulkarnain Zulkarnain
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.242

Abstract

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.
Persiapan Industri Indonesia Menghadapi Pasar Dunia Siti Nur Amalia; Muhammad Yasin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.249

Abstract

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies. Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing: The Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf. Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist Intelligence Unit. From transplants to implants. December 11, 2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants. Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157. Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta ketergantungan pada teknologi (2014). Diambil 29 Desember 2023 dari http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science. Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang. Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany. Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/ read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023. "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/ MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018. “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29 April 2018, hal 3. "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis, 29 Desember 2023 hal 8. "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses 29 Desember 2023. "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/ home/revolusi-40- catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/ home/strategi-hadapi- dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

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