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Contact Name
Sendi Gusnandar Arnan
Contact Email
sendi.gusnandar@widyatama.ac.id
Phone
+6282115283608
Journal Mail Official
Jabe.utama@widyatama.ac.id
Editorial Address
Jurnal Akuntansi Bisnis dan Ekonomi Fakultas Ekonomi, Program Studi Akuntansi, Gedung C lantai 2. Jl. Cikutra No. 204A Bandung Jawa Barat, 40152
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Published by Universitas Widyatama
ISSN : 2460030X     EISSN : 26846756     DOI : https://doi.org/10.33197/jabe
Core Subject : Economy, Social,
Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas pada topik berikut, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemerintahan dan Sistem Informasi Akuntansi. Jurnal Akuntansi Bisnis dan Ekonomi.
Articles 40 Documents
EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort) Permana, Ari; Putra, Sugih Sutrisno; Burhany, Dian Imanina
Jurnal Akuntansi Bisnis dan Ekonomi Vol 6 No 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol6.iss1.2020.464

Abstract

Penjualan jasa merupakan penentu dalam bisnis rekreasi, karena merupakan sumber pendapatan utama perusahaan. Agar pendapatan yang maksimal dapat diperoleh, dibutuhkan Sistem Pengendalian Intern (SPI) yang efektif dan efisien guna mengurangi kecurangan yang terjadi di perusahaan sehingga pendapatan menjadi maksimal. SPI pada Bandung Giri Gahana Golf & Resort masih belum efektif karena masih kurang pengawasan dan tidak dilaksanakannya Standar Operasional Prosedur (SOP) oleh bagian frontliner. Oleh karena itu perlu dilakukan evaluasi untuk menilai seberapa efektif dan efisien SPI yang ada dan rekomendasi apa yang diperlukan untuk memperbaikinya. Penelitian ini bertujuan untuk melakukan evaluasi dan analisis serta merancang SPI pada Bandung Giri Gahana Golf & Resort. Penelitian dilakukan dengan menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan dengan dokumentasi, observasi dan wawancara.
Analisis Atas Efektivitas Pengelolaan Data Dan Informasi Kependudukan Pada Pemda Kabupaten/Kota Dan Instansi Terkait Lainnya antoni, erwin; ., silviana
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.317

Abstract

Population administration is a series of activities in structuring and controlling population documents and data through population registration, civil registration, management of population administration information and utilization of its results for public services and development of other sectors. In the 2015-2019 RPJMN it is mentioned that Population and Family Planning (KKB) Development is directed at one of them: Improving the quality of population data and information as the basis for developing development policies and programs and implementing basic population services. One of the authorities of the Regency / City Government is to carry out community service activities in the area of ??Population Administration. The local government plays an important role in improving the quality of data and information on the population. This paper discusses the administration of population administration in regency/city governments and other relevant agencies. The discussion covers the background of topic selection, general description, regulation, business process on the object of research and risk analysis of the business process. Next, the objectives and types of research are discussed, the period of time, the number and competence of researchers, the methodology and procedures of the research to be conducted. The selection of key areas uses the RIS analysis method (Risk Management, Research Impacts, Significance). The results of this study are expected to provide appropriate and actionable recommendations in order to improve the quality of population data and information.
Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening Wibowo, Vivian Angelina Soegiharto; Handoko, Teng Jesica
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.316

Abstract

Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, companies have an obligation to make disclosures, one of which is environmental disclosure. Environmental disclosure is expected to be able to show environmental performance and company ownership and this research environmental disclosure is used as an intervening variable.This study aims to obtain empirical evidence regarding the effect of environmental performance and ownership structure on financial performance with environmental disclosure as an intervening variable. The research population is all companies listed on the Indonesia Stock Exchange for the period 2015-2017 with purposive sampling, namely non-financial companies that obtain PROPER ratings and publish annual and financial reports on the IDX. This study uses SPSS 23 with secondary data and analyzed using regression analysis and path analysis.The results of his research are environmental performance has a positive effect on environmental disclosure and financial performance; institutional ownership has a negative effect on environmental disclosure and has no effect on financial performance; Managerial ownership has a negative effect on environmental disclosure, but has a positive effect on financial performance; foreign ownership has no effect on environmental disclosure and financial performance; environmental disclosure has no effect on financial performance; and environmental disclosure is not able to mediate environmental performance, institutional ownership, managerial ownership, foreign ownership of financial performance.
Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Meningkatkan Inovasi Produk Mulyani, Hanifah; Lestari, Rini; ., Nurleli
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.315

Abstract

The existence of the facts of environmental pollution problems undertaken by manufacturing companies as a result of the company's production process are mostly found in Indonesia. This causes a business environment must be able to maintain its business processes so that the company must implement appropriate strategies for the achievement of the company's going concern and sustainable development. Thus the demand for environmentally friendly products should be a concern in the continuous development of the industry. This study was conducted with the aim to analyze the application of environmental management accounting in improving the product innovation, in Industry Pabrik Tahu Jembar Manah. The research used an analytical descriptive method. The data source used is the primary data source. The data collection techniques used are interviews and questionnaires. The results show that the company has applied neutral environmental management accounting and good product innovation. This indicates that the Pabrik Tahu Jembar Manah has implemented an environmental management accounting that produces information for owners and managers in which environmental management accounting provides control over factory activities, but does not report environmental costs and does not report revenue on waste recycling management. In addition, the application of good product innovation will improve the ability of Pabrik Tahu Jembar Manah to create a quality product, so it can be said that environmental management accounting is a control tool to improve product innovation.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM Dianto, Dwiarif; Sarumpaet, Tetty Lasniroha
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.314

Abstract

This research was conducted to test empirically the analysis of fundamental factors on stock prices measured using the ratio of Return On Equity (ROE) and Earning Per Share (EPS). This research was conducted on companies manufacturing consumer goods industry sectors listed on the Indonesia Stock Exchange in the period 2013-2016. The population of this study was 42 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in the 2013-2016 period. The sampling technique in this study used a purposive sampling method. The sample in this study were 32 manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The type of data used is secondary data from the official website of the Indonesia Stock Exchange. The results of this study prove that partially the fundamental factors using the ratio of ROE and EPS affect stock prices. Simultaneously ROE, EPS, has an influence on stock prices. The suggestion for the next researcher is to add variables that have an influence on stock prices.
Perbedaan Literasi Pemahaman Keuangan Terhadap Mahasiswa Akuntansi dan Mahasiswa Manajemen Octaviani, Lydia; Laturette, Kazia
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.313

Abstract

This research aims to analyze the differences in understanding of financial literacy in Accounting and Manajemen students in the 2015-2016 class, knowing the level of literacy held by students of the Accounting Study Program and students of the Management Study Program, and to analyze differences in the understanding of financial literacy to Accounting students and Manajemen students. This study uses a quantitative approach and is carried out on students of the Accounting and Manajemen Study Programs at Ciputra Surabaya University. Data were collected using a questionnaire to students of Accounting and Management in the 2015-2016 class, with a total population of 739 people. The sampling technique used was disproportionate stratified random sampling, with a total sample of 307 students. The scale used in this study is the Likert scale and nominal. Independent data analysis methods tests were carried out with the help of IBM SPSS 24. The results of this study indicate that there are differences in the financial literacy level of Accounting and Manajemen students. The level of understanding of financial literacy of IBM and accounting students at a moderate level with different score scores This difference includes every individual who has different competencies, financial management and financial management, and also seminars or training given to students from lecture activities. There is a difference in understanding of financial literacy between Manajemen and Accounting students.
The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor ., Iriyadi
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.312

Abstract

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.
Determinan CSR dan Dampaknya Terhadap Nilai Perusahaan Yuliandara, Kiki; Amrulloh, Amri; Indrabudiman, Amir; Riyadi, Sugeng
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.308

Abstract

This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.
Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Sektor Property, Real Estate, dan Building Construction di Indonesia Fauzy, Miftahul; Astuti, Sri; Kusumawardhani, Indra
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.311

Abstract

This study aims to determine and test the factors that influence financial distress. The factors in this study are liquidity, profitability, activity, and sales growth. Financial distress is measured using the Springate method. Liquidity is measured using the formula Current Ratio (CR), Return On Assets (ROA) is used to measure profitability, Total Asset Turnover (TAT) is used to measure activity and Sales Growth is measured by sales per year. The population in this study was 73 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period. Based on purposive sampling technique, 18 company samples were obtained that met the criteria for five years of observation with a total of 90 observational data. Data analysis techniques in this study used logistic regression analysis. The results showed that liquidity, profitability, and activities had a significant effect on financial distress, while sales growth had no effect on financial distress in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period.
Pengaruh Debat Calon Presiden Indonesia 17 Februari 2019 Terhadap Abnormal Return Dan Trading Volume Activity Hartanto, Adela Putri; Fettry, Sylvia
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 2 (2019): Jurnal Akuntansi Bisnis & Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss2.2019.307

Abstract

Peristiwa debat calon presiden Indonesia 17 Februari 2019 merepresentasikan proses pendidikan politik bagi masyarakat untuk dapat berpartisipasi dalam menentukan calon presiden dan wakil presiden. Masyarakat dan investor tentu menginginkan calon presiden dan wakil presiden yang dapat membawa Indonesia menjadi negara yang lebih baik. Hal ini tentu dapat menjadi faktor pendorong bagi investor untuk berinvestasi di Indonesia dan dapat berdampak pada meningkatnya perekonomian suatu negara. Penelitian ini dilakukan untuk mengetahui reaksi pasar atas peristiwa tersebut berdasarkan nilai rata ? rata Abnormal Return dan rata ? rata Trading Volume Activity saham LQ45 selama lima hari sebelum dan sesudah debat dengan menggunakan metode penelitian event study. Data yang digunakan berasal dari website Bursa Efek Indonesia (BEI) dan Yahoo Finance serta dianalisis menggunakan Paired Sample t ? Test dan Wilcoxon Signed ? Rank Test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan nilai rata ? rata Abnormal Return maupun Trading Volume Activity antara sebelum dan sesudah debat. Hal ini berarti bahwa investor masih menunggu dan menganalisis bagaimana keberlangsungan proses Pemilu Presiden dan Wakil Presiden 2019.

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