cover
Contact Name
Anni Yudiastuti
Contact Email
akubis@widyakarya.ac.id
Phone
+62341-553171 ext. 110
Journal Mail Official
akubis@widyakarya.ac.id
Editorial Address
Fakultas Ekonomi Universitas Katolik Widya Karya Malang Jln. Bondowoso No. 02, Kelurahan Gading Kasri, Kecamatan Klojen, Kota Malang 65115
Location
Kota malang,
Jawa timur
INDONESIA
Akubis: Jurnal Akuntansi dan Bisnis
ISSN : 25034618     EISSN : 27213099     DOI : 10.37832
Core Subject : Economy,
AKUBIS merupakan jurnal yang memuat artikel hasil penelitian mahasiswa dan dosen Fakultas Ekonomi serta artikel eksternal (dari luar lingkungan Universitas Katolik Widya Karya) yang memfokuskan pada bidang ekonomi dan bisnis termasuk didalamnya bidang manajemen, akuntansi, perbankan, dan isu-isu lain terkait dengan ekonomi dan bisnis.
Articles 6 Documents
Search results for , issue "Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis" : 6 Documents clear
HASIL PERBANDINGAN RETURN TRANSAKSI INDEKS GOLD PADA INDIKATOR MOVING AVERAGE, STOCHASTIC OSCILLATOR DAN RELATIVE STRENGTH INDEX PADA TAHUN 2014-2016 Natannael, Kevin
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.225 KB) | DOI: 10.37832/akubis.v2i01.29

Abstract

This study aims to analyze and compare the return indicators are Moving Average, Stochastic Oscillator Relative  Strength  Index  also  the  combination  of  that  three indicators   in  the  year   of  2014-2016.   The  simulation   of trading  which  based  on  the  trading  plans  which  has  been made  for both  of each  indicators  and      the combination  of indicators.  The  trading  simulation  in  this  research  is using FBS trader software.  The trading simulation?s  results shows that  Moving  Average  indicator  reaches  the  highest  return which is 134578 pips. Stochastic Oscillator indicator reaches the profit 2505 pips and Relative Strength Index reaches loss of 420 pips. On other hand, the combination of the indicators only  reaches  0  pips  because  there  is  no  transaction  that eligible  to  both  of  open  position  buy  and  sell.  From  the simulation  results obtained that indicator which used in the analysis must be adjusted with the return term.
ANALISIS KINERJA BANK SEBELUM DAN SESUDAH MERGER & AKUISISI DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) (STUDI PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014) Rahardjo, Toto; Amanah Juwa Juwita, Himmiyatul; Wijayanti, Risna
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (855.662 KB) | DOI: 10.37832/akubis.v2i01.30

Abstract

Merger and acquisition activities can influence financial and after the activities is required. The objective of this is  to  identify and evaluate the financial performance of companies based on EVA and MVA values. This  descriptive research is a study on go-public banking companies listed in the Indonesia Stock Exchange that have carried out merger and acquisition activities during the period of 2011-2014. After selecting the samples, PT Bank Permata Tbk., PT Bank Rakyat Indonesia Tbk., and PT Bank Tabungan Pensiunan Nasional Tbk. are used as the object of  the research. The results  show that positive  and increasing  EVA value can  be achieved by maximizing acquisition of operational profit and reducing capital cost, as shown by PT Bank Rakyat Indonesia Tbk. before and after the acquisition. Positive and increasing MVA value is achieved from the value of equity market that higher than that of deposited equity capital. Positive MVA values are shown by all samples  (PT Bank PermataTbk., Bank Rakyat Indonesia  Tbk., and PT  Bank Tabungan Pensiunan Nasional Tbk.). 
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO) TBK (PERIODE 2010 – 2014) Kirene, Gregorius; Indrarini, Silvia; Suprapti, MAF.
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.984 KB) | DOI: 10.37832/akubis.v2i01.31

Abstract

This research is about analysis of financial ratios in PT Garuda Indonesia (Persero) Tbk in 2010 to 2014. This aims to determine the financial ratio analysis that can used to assess the financial performance of PT  Garuda Indonesia  in 2010-2014. Types of financial ratios that were used are the liquidity ratios, activity ratios, solvability ratios, used is in the form of an annual financial  statement  data of PT Garuda Indonesia (Persero) Tbk from 2010 to 2014. This study used quantitative descriptive analysis techniques. The analysis  showed  that, the best value  of any rate in the period of 2010-2014 is a current ratio in 2011 that is 1.1563, the quick ratio is 1.0335 in 2011, the cash ratio is 0.5666 in 2011. The best value of total assets turnover was in 2011 at 1.5083, fixed assets turnover at 5.3839 in 2011, the average age of receivables is at 11.8038 in 2014 and accounts receivable turnover is at 0.0276 in 2013. The best solvability ratio is debt ratio in 2012 that is 0.5572 and a total debt to equity ratio of 0.8482 in the year 2011. The best profitability ratio  value are gross profit margin in 2012 amounted to 0.0436, the net profit margin at 0,0319 in 2012, basic earning power at 0.0602 in 2012, return on investment at 0.0449 in 2011 and return on equity is at 0.0962  in  2012. The best value of market ratio from 2010-2014 is earnings per share which is at 48.9566 in 2012, the ratio of profit price at 101.0734  in 2013 and the ratio of market value by 1.34 per book in 2012.
PENGARUH FAKTOR SOSIAL TERHADAP PENGAMBILAN KEPUTUSAN STUDI PADA SEKOLAH MENENGAH ATAS KATOLIK (SMAK) KOLESE SANTO YUSUF MALANG (HUA IND) Halawa, Sowanolo; Yudiastuti, Anni; Niwadolo, Cornelius
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.029 KB) | DOI: 10.37832/akubis.v2i01.32

Abstract

The service sector which is growing rapidly in Indonesia, is high school in Indonesia led to increasingly competition to win sympathy from prospective students who have graduated  junior high school (SMP) to choose the high school that have been provided. This  study  aimed  to: (1) to determine the significance of social factors influence (X) consisting of the reference group (X1), family (X2), the role and social status (X3) for making decisions  on studies  in Catholic  Senior High  School (SMAK) Kolese Santo Yusup Malang (Hua Ind). (2) To determine the social  factors  that  has  the most  dominant  influence  on the decision-making    studies   at   Catholic   Senior   High   School (SMAK) Kolese Santo Yusup Malang (Hua Ind). The type of research is explanatory research. The population is all male  and female  students  who  are  studying  in SMAK Santo  Yusup  Malang  (Hua  Ind)  and  sample  in  this  study consist of 303 male and female students grade I to grade III. The data analysis is using multiple linear regression analysis. The results showed that 56.2% of male and female students chose decision SMAK Santo Yusup Malang Colleges (Hua Ind) is influenced by social factors (X) consisting of the reference group (X1), family (X2), and the role and social status (X3 ), while  the  remaining  43.8%  is  influenced  by  other  factors outside the social factor. Based on the results  of F test and t test, we can know  that social  factors  (X)  consisting  of  the  reference  group  (X1), family     (X2),    and    the    role    and    social     status    (X3) simultaneously   and  partially  has  significant  effect  on  the decision on both male and female students in choosing SMAK Santo    Yusup    Malang    (Hua    Ind).    The    variables    that significantly   influence   the   decision   of   male   and   female students in choosing SMAK Santo Yusup Malang (Hua Ind) is the role and social status (X3) with indicator influence health club (X21) and organizations such as OSIS (X22).
EVALUASI PROSEDUR PENGGAJIAN PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUMBA BARAT DAYA PROVINSI NUSA TENGGARA TIMUR Anastasia Sara Pate, Elisabet; Budi Prayitno, Bambang; Lestari Sukartiningsih, Lis
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.958 KB) | DOI: 10.37832/akubis.v2i01.33

Abstract

The purpose of this study is to determine the suitability of District Asset service office in Southwest Sumba regency East  Nusa  Tenggara  province  with  Government  Regulation No. 7 of 1977 about the Rules of Civil Affairs Officer Payroll. The data collection method is using documentation and interviews at the Revenue Financial Management and District Asset service office in Southwest Sumba regency of East Nusa Tenggara province. The type of this research is a case study to give a detailed overview on the status of the research subject, the properties and characters typical of cases. The  results   of  the  payroll  procedures  evaluation   in   the Revenue Financial Management and District Asset service office in Southwest Sumba regency of East Nusa Tenggara province is quite effective, the remuneration procedures are in accordance with  Government Regulation No. 7 of 1977 regarding regulation of civil service payroll. But the procedure DPPKAD office salaries, paychecks have not been included and archiving in the relevant sections is still incomplete. The results of the analysis on the attendance of civil servants need an additional column to show the position of employee positions in government agencies, and there needs to be recaps the  attendance list as the basis for calculating the presence of civil servants in the discharge of everyday assignment that helps in terms of promotion and advancement.
PENGARUH FAKTOR-FAKTOR PSIKOLOGIS KONSUMEN TERHADAP KEPUTUSAN MEMILIKI MOBIL TOYOTA AVANZA DI MALANG TOWN SQUARE (MATOS) S. Meilinda, Elisabeth; Yudiastuti, Anni; Niwadolo, Cornelius
Akubis: Jurnal Akuntansi dan Bisnis Vol. 2 No. 01 (2017): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.715 KB) | DOI: 10.37832/akubis.v2i01.34

Abstract

Along with the development  of modern era caused so much This can be seen  with the variations of new products brilliant  innovation.  The result  of  this  competition  is  that consumer  can choose a variant product with higher quality, so that in decisions making process consumers can choose according to their  ability to buy, taste, and quality of the product  itself. This study aims to determine the effect  of psychological variables of consumers to the decision in having Toyota Avanza in the Malang Town Square (MATOS). The population  of this  study  is selected  using  the selection criteria  of  population  and  obtained  100  respondents  who own Avanza car and parked in MATOS. The research sample is   using   50   respondents. Data analysis method used is multiple linear regression analysis. Psychological variables used in this study are motivation, perception, learning, and beliefs and attitudes. Each variable has certain indicators. Motivation  variable  consists  of three indicators,  namely  the needs of prestige, the desire for recognition, and service availability. Perception variables measures with the car capability indicator, fuel economy, car facilities, and product advantages.  Learning has an indicator  variable  of personal experience, the  experience of relatives, and the people's judgment of the Toyota brand. Beliefs and Attitudes variable has  indicators  the  compliance with the quality of the car, safety desire, interest and loyalty to the brand models. The results of this study showed that only one variable that has an influence  on purchasing  decisions  avanza car, which is learning. Motivation, perceptions, and beliefs and attitudes variables did not affect the decision in having Toyota Avanza in Malang Town Square (MATOS)

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