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. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis" : 6 Documents clear
MANAJEMEN STRATEGIS KAMPUNG 3G (GLINTUNG GO GREEN) , BLIMBING, MALANG, DARI LOKAL MENUJU GLOBAL Iriani, Erlin
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (291.277 KB) | DOI: 10.37832/akubis.v3i01.35

Abstract

Kampung 3G once popular as a slum area, the area always flooded in the rainy season, in the other hand the citizen were apathetic, lazy, and less care (of the environment). Five years later it have changed to a free-flooded area, the environment becomes beautiful, cool, and cozy. The citizen character of the kampung also changed to optimist, hardworker, and care about their environment. This condition attract me doing the research.  I  used deep  intervew  method  for Kampung  3G?s management to collect the data. The changes of their characters upgrade their   income, because the slum areas of Kampung 3G already changed to an educational vacation kampung. The micro-small-medium business popping up, ranging from hydroponic plants, hydroponics  media,  compost,  spice  drinks,  to  homestays. Some of Kampung 3G programs becomes a reference for other area, for example Gemar (Gerakan Menabung Air or Water Saving Movement), and urban farming. Many awards achieved, from the city, province, up to national and international level. Implementing the policies strickly by giving punisment to the citizen who broke the policies is the succes key to change the bad behaviour. The citizen must build inovasion and up grade the creativity to enhance Kampung 3G as an educational vacation kampung longer.
ANALISIS PENGARUH STRUKTUR MODAL DAN RISIKO OPERASIONAL TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN ASURANSI DI INDONESIA Erna Ekawati, Wiwin
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (384.578 KB) | DOI: 10.37832/akubis.v3i01.37

Abstract

Research using data of insurance companies in Indonesia. analysis of capital structure produces insignificant effect Capital structure to Operational Risk. the results of the study show  that changes in capital structure have no significant impact on operational risk of an insurance company. This is because in the group of insurance companies make the capital structure is not a determining factor increase or decrease the operational risk of a company. Broadly speaking the source of funds used in the capital structure is the liabilities in the balance sheet consisting of own capital and long-term debt. The capital structure is not optimal will cause a large capital cost. When using debt as an element  of  financing  then have to pay interest,  where  the interest rate is higher with increasing debt. Influence is not significant Capital structure to Profitability shows that changes Capital structure has no significant impact on the profitability of an insurance company. Operational Risk has a positive and significant effect on Profitability. Means the greater the operational risk of the company faced then the profitability will also increase. At the time the company takes into account any risk factors encountered, including the operational risk factors derived from the internal company, then the maximum profitability level will also be obtained. Proper and timely use of long-term debt and in accordance with the strength of the company will have a major impact on the level of profitability of a company. Significant   Influence   Operational   Risks   to   Profitability indicate that changes in Operational Risks have a significant impact on the profitability of an insurance company.
PERBANDINGAN ANALISA FUNDAMENTAL DAN TEKNIKAL DALAM PERDAGANGAN MATA UANG USD/JPY SETELAH PERISTIWA NON FARM PAYROLL Limanto Angka, Andrew; Joyo Negoro Octavianus, Rony; Prasetyo, Daniel
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (380.214 KB) | DOI: 10.37832/akubis.v3i01.38

Abstract

This research was conducted to analyze the comparison of the results of the trading on the currency pair USD/JPY one hour after Non Farm Payroll?s release time using fundamental analysis,  Stochastic  Oscillator  technical  analysis,  ADX technical analysis, and combination of technical analysis during the period January 2015 to November 2016. Sampling technique used was the comparative analysis put forward by the Nazir (2005) where the purpose of the comparative analysis is to compare between the two groups in one or more variables. The research results showed that fundamental analysis has the return (in pips) which is the highest among the four others analysis. In the technical category, Stochastic Oscillator technical analysis has the highest number (in pips) of return than ADX technical analysis as well as combination of technical analysis.
DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Budi Astuti, Galuh; Lestari Sukartiningsih, Lis; Agung Perkasa Jampur, F. X.
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (844.619 KB) | DOI: 10.37832/akubis.v3i01.39

Abstract

This research is intended to prepare accounting information system in Yayasan Karmel to comply with SAK 45 standard so that the information presented is appropriate and can be used in decision making. This research is case study which gives a detailed description of the application of SAK 45 in the financial report of Karmel Foundation for further analysis so that it can be found conclusions and handling problems with. The output of this research is the design of systems and databases, research reports and publications of research results in unaccredited national journals. The scope of research in the field of designing accounting information in accordance with SAK 45 so that the information presented in the financial statements of the Karmel Foundation is more accurate for decision making. From the analysis of the organizational structure for the preparation of functions, flow and related procedures in the Karmel Foundation financial statements, system analysis, documents and recording procedures to understand internal controls in Karmal Foundation and analysis of periodic financial statements that have been made then  Karmel Foundation requires system Design the appropriate database. Design SIA with context diagram level 0, level I-4 and level I-5 with the user that is the cash, accounting and head of finance.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2011-2015) Diana Sari, Mila; Yudiastuti, Anni
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (363.319 KB) | DOI: 10.37832/akubis.v3i01.40

Abstract

This study aimed to determine the effect of the fundamental variables of the company's capital structure included in the group of Indonesian food and beverage from 2011 to 2015 period. This study used a population selected using selection criteria and the population acquired 12 companies that deserve to be the population. The research sample used all companies included in the study population or sample selection techniques using saturated sample. This type of research is quantitative positivist approach because the emphasis on testing theories through measurements of the study variables with numbers and perform data analysis with statistical procedures. The variables used in this study were Profitability, Company?s Size, Sales Growth, and Structure Assets. The data calculation for fundamental variables was done by selecting the components of the financial statements included in the calculation formula. Testing continued with descriptive and hypothesis testing using multiple linear regression analysis in SPSS. The results of this study indicated that the variable profitability negatively affect the capital structure of food and beverage companies in Indonesia, while the size of the company has a positive effect on the capital structure of the food and beverage company in Indonesia. Variable structure asset and sales growth do not affect the capital structure of food and beverage companies in Indonesia
PERBANDINGAN ANALISIS TEKNIKAL CLASSIC DAN COMPUTERIZED INVESTASI FOREX ONLINE PADA PASANGAN MATA UANG GBP/USD Wiranata, Glavenia; Ratih, Dewi
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): 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 (486.572 KB) | DOI: 10.37832/akubis.v3i01.41

Abstract

Online forex traders who prioritize technical analysis will deal with two options,  namely technical analysis of  classic and computerized technical analysis where each technique of analysis is using different ways. Through research with the aim to know the comparison of trading positions using technical analysis classic and computerized on GBP/USD currency pair can be known clearly the advantages and disadvantages of each technique. From the results of this study traders can more easily choose the method or technique what will be used in the process of making investment decisions. The type of research is descriptive research by depicting and analyzing graph data of price movement of GBP/USD currency pair. Data retrieval in this research is to observe directly chart of forex price movement during period April 2012 - April 2015 from Platform Meta Trader 4. The results showed that there were eleven open positions consisting of six buy positions and five sell positions using technical classic analysis which resulted in total pips  of 5,373.8 pips and there were six open positions consisting of three buy positions and three sell positions using computerized technical analysis which produces a total pip of 3,165.9 pips. Classical technical analysis techniques are more profitable because they generate greater profits than using computerized analysis (profit margin of 2,207.9 pips).

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