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Nikmatuniayah
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Jurnal Aktual Akuntansi Keuangan Bisnis Terapan Politeknik Negeri Semarang Jl. Prof. H. Soedarto, S.H, Tembalang, Semarang, 50275 Jawa Tengah Indoensia
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Jawa tengah
INDONESIA
JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
ISSN : 26226529     EISSN : 26551306     DOI : https://doi.org/10.32497/AKUNBISNIS
Core Subject : Economy,
Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang berkaitan dengan akuntansi, keuangan, dan bisnis berbasis terapan atau hilirisasi penelitian ke masyarakat. Jurnal AKUNBISNIS terbit secara berkala dua kali setahun (Mei dan November).
Articles 49 Documents
Analisis Efektivitas Dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Semarang Setiawan, Giffiany Fibri; Gayatrie, Christiana Retno
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

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Abstract

The final project is aimed to understand the influence of restaurant tax on local generated revenue (PAD) in Semarang Regency in 2012-2016. Locally generated revenue is one indicator to determined the local government’s autonomy level. Local tax in Semarang Regency increase from year to year. This research is conducted in Badan Keuangan Daerah Kabupaten Semarang. The method used in this final project is the analysis of effectiveness and contribution of restaurant tax in locally generated revenues as well as a simple regression analysis and simple correlation analysis to find out whether there is relationship between these variables is coincidental or indeed a truly relationship. The results of the analysis suggest that the level of effectiveness of the restaurant tax is very effective and the contribution to the restaurant tax revenue in 2012 is Rp1.717.123.699 ,in 2013 is Rp2.624.555.733 ,in 2014 is Rp3.142.559.312 in 2015 is Rp4.289.087.988 and in 2016 is Rp6.408.249.069 The relationship between restaurant tax and locally generated revenue is positive meaning that increasing the amount of restaurant tax revenue will result increased revenue.
AKUNTANSI PENDAPATAN RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH PADA BADAN PENGELOLA PENDAPATAN DAERAH PROVINSI JAWA TENGAH Fajriyah, Lenny Nur; -, Adilistiono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

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This research aims to determine the accounting process starting from transactions by supporting documents to present them into financial statements. As well as to determine the suitability of processing supporting documents used by the Central Java Province Revenue Management Agency and the accounting treatment of revenue from the use of regional wealth. The method used is the description and exposition method. The description method is used to explain the general description of the Central Java Province Regional Revenue Management Agency, the vision and mission, organizational structure, and duties and exposition method are used to explain the application of accrual basis on the recognition, measurement, presentation and disclosure of Regional Property Usage levies on Central Java Provincial Revenue Management Agency. The results of this final project writing are showing the supporting documents of the Central Java Province Regional Revenue Management Agency has been processed correctly, besides knowing the recognition, measurement and presentation of revenue revenues from the regional wealth management levies in Central Java Province
PEMANFAATAN METODE BIAYA VOLUME LABA SEBAGAI ALAT BANTU PERENCANAAN LABA PADA TAHU BAXO IBU PUDJI TAHUN 2017 Aprilianti, Frizka Dhika; -, Hartono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

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Abstract

The purpose of this research are to calculate the profit planning of TahuBaxoIbuPudjiin 2017 and the influence of cost mutation to profit mutation. Analytics cost of profit volume is the equipment that useful for planning and creating a decision especially the relation between cost, volume and profit. Method that used to accumulate the data is interview method and literature review. Whereas the data that used is quantitative in the form selling price, cost data and selling in 2016 then the qualitative data is general description of the company. The writing method used is description method and exposition method. The final calculation used cost profit volume method is shown that planning of profit for 2017 is Rp 244.811.327 with sales of boiled Tahubaxo is 1.065.451 units and 451.637 units of fried Tahubaxo. Decreasing of sales income 6% will affected loss Rp 60.991.902 and increasing of sales price 6% will gain profit from Rp 244.811.166 to Rp 550.614.234. Mutation of variabel cost 5% will affected decreasing of profit fromRp 244.811.327 to Rp 55.679.045 (increase) or increasing become Rp 433.943.287 (decrease). In case of change simultaneously 6% sales price and 5% variable cost will affected profit decrease from Rp 244.811.166 to Rp 128.140.219 (decrease) or increasing become Rp 361.482.113 (increase). Then every change one rupiah of fixed costs will change profit Rp 5,24
Analisis Valuasi Saham Pt. Semen Indonesia (Persero) Tbk Dengan Metode Discounted Cash Flow (DCF) Martia, Dina Yeni; Setyawati, Wiwik; Hastuti, Yuli
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

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Abstract

As an investors should be able to consider and conduct an assessment of shares that can provide optimal returns in making investment decisions. Assessment can be done by analyzing the fairness of stock price of the company. This study aims to determine the stock price of PT. Semen Indonesia of the period 2014-2016. The method used in this research is fundamental analysis using Discounted Cash Flow (DCF) approach. The result of this study shows that PT. Semen Indonesia’s stock is in an undervalued condition. Therefore, the right decision for the investor is to buy the stock for investment or not to sell the stock in the hope that in the future the stock price will rise.
GAYA BICARA PADA STAF PENGAJAR JURUSAN AKUNTANSI POLITEKNIK NEGERI SEMARANG DI DALAM KEGIATAN PROSES BELAJAR MENGAJAR Pandiya, Pandiya Pandiya; Hamida, Nurul Hamida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 2 (2019): Vol 2 No 2, Nov 2019
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to determine the extent to which the teaching staff in the Semarang State Polytechnic Accounting Department applies a style of speech; i.e. either oratory, deliberative, consultative, relaxed, or intimate. The data collection is done by questionnaire and class observation. The population of this study consists of teaching staff at the Semarang State Polytechnic Accounting Department. The data is more qualitative, which is more in the form of a description of the characteristics of the respondents and not much related to the numbers. Sampling technique is done by population, namely all teaching staff of Semarang State Polytechnic Accounting Department. Data analysis is carried out by a Likert Scale of 5. The results indicate that Consultative Speech is the style most widely applied by the Teaching Staff of the Semarang State Polytechnic Accounting Department, while the oratoric speaking style is the least practiced style. Extemporan presentation method is the most widely applied method in the activities of the Teaching and Learning Process in the Semarang State Polytechnic Accounting Department, while the impromptu method is the least applied method. The most widely used body language is a smile, while eye flicker is the least applied body language. The distance between the Teaching Staff and Students in the Teaching and Learning Process activities that are most widely applied are groups (125-350 cm), while the least applied distance is intimate (50 cm). The results of this study support the previous research that the use of Body Language greatly affects the success of the Teaching and Learning process.
Penyusunan Laporan Keuangan Pada Sumurboto Stationery Semarang Tahun 2016 Berdasarkan Sak Etap Laksita, Lasa; Adilistiono, Adilistiono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

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Financial statement preparation is very important because it can describe the finance of an entity and as a basis for decision making. The purpose of this Final Project is to prepare the company's financial statements consisting of Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statement based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP), with the result that assist Sumurboto Stationery in preparing financial statements. Interview and documentation are used in data collection method. On the other hand, this Final Project used description and exposition method for the writing method. The result of this Final Project is to gain the knowledge in how have Sumurboto Stationery done their financial statement preparation in 2016 based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) that consisting of Income Statement, Statement of Changes in Equity, Balance Sheet and Cash Flow Statement. Hopefully, Sumurboto Stationery can be able to prepare their financial statement for the next period in accordance with Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP)
PENGARUH KURS RUPIAH, INFLASI,BI RATE, FED RATE, DAN SHANGHAI STOCK EXCHANGE COMPOSITE (SSEC) TERHADAP INDEKS HARGA SAHAM SEKTOR PROPERTI, REAL ESTAT, DAN KONSTRUKSI BANGUNAN (Studi Kasus pada Bursa Efek IndonesiaPeriode 2014-2018) Hardiman, Arthit Jayanti; Widiyati, Sri Widiyati; Kodir, Moch. Abdul
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 2 (2019): Vol 2 No 2, Nov 2019
Publisher : Politeknik Negeri Semarang

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This research aims to analyze the influence of the rupiah exchange rate, inflation, BI rate, FED rate, and SSEC onThe Stock Price Index of Property, Real Estate and Building Constructionon Indonesia Stock Exchange during 2014-2018. This research used secondary data. The sampling methodused total sampling, so the sample is the entire population or all of companies listed in property, real estate, and building construction sector on Indonesia Stock Exchange during 2014-2018. The research statistical model used multiple linear regression analysis model processed by software SPSS 25. The equation of this regression model estimation on this research: IHSSP = 339.651 – 0.019KU -837.814IN + 460.140BR + 141.072FR + 0.023IS + ℯ. The F testresult of this research show the rupiah exchange rate, inflation, the BI rate, the FED rate, and SSEChave significant simultaneously influence on the Sector Stock Price Index of Property, Real Estate, and Building Construction. Then the t test result of this research show the rupiah exchange rate has significant partially influence, so H1 was accepted. Inflation has significant partially influence, so H2 was accepted. BI rate has not significant partially influence, so that H3 was rejected. FED rate has not significant partially influence, so H4 was rejected. SSEC has significant partially influence, so H5 was accepted on the Sector Stock Price Index of Property, Real Estate, and Building Construction. The coefficient of determination is 0.826., so the ability variation of the independent variables (rupiah exchange rate, inflation, BI rate, FED rate, and SSEC) in explaining the variation of the dependent variable (Sector Stock Price Index of Property, Real Estate, and Building Construction) was 82.6%, while the rest was explained by other independet variable soutside this research
Pengukuran Kepuasan Pelanggan Terhadap Layanan Bidang Akademik Politeknik Negeri Semarang Adhiani C., Budhi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

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The purpose of this study was to measure customer satisfaction levels of academic services Semarang State Polytechnic (POLINES) in 2016, for any study program as well as overall POLINES, then compared it with the level of satisfaction in 2012, 2013, 2014 and 2015. Types of academic services measured including services : re-registration ; licensing ; access of exam result; guidance from academic guardian; compensation; scheduling lectures; implementation of semester exam; implementation of field study course and field work service implementation. Academic service determination of the satisfaction attributes level was conducted by testing validity and reliability with Spearmen correlation coefficient and Cronbach's Alpha . Measuring the level of satisfaction of academic services had done by calculating the average level of satisfaction measured directly. Respondents were 440 students from 22programs of study at the Polytechnic of Semarang using purposive sampling. The results of this study are : 1) The level of academic services satisfaction at Semarang State Polytechnic as overall was satisfactory . There were 5 types of academic services available at the satisfactory level, the guidance from academic guardian services, the scheduling lecture services, the implementation of semester exam services, the implementation of field study course, and field work service implementation ; 2) Study Program of Civil Construction Technique at the highest level of satisfaction academic services ( 3,80 ), while the Accounting Managerial Study Program at the lowest level of satisfaction (2,98) ; 3) The implementation of field study course services type at the highest level of satisfaction ( 3.71 ) , while the type of exam result access services at the lowest level of satisfaction ( 3.10 ); 4) There were 11 study program which the level of customer satisfaction on academics field services were increasing compared to 2015, namely study program of Informatics and Computer, Telecommunications D4, Civil Engineering, Energy Conservation, Syariah Banking, International Business Management, Bridges and Roads Planning, Building Maintenance and Repairment, Production and Maintenance Engineering, Business Administration D4. At the same time, the academics field services compared to 2015 were Civil Contruction Technique Study Program. 5) The level of customer satisfaction on academic field services in 2016 in every type of services were increasing compared to 2015. There were 4 types of services, licensing services, access of exam result services, ; guidance from academic guardian services, implementation of semester exams, The implementation of field study course services; 6) The level of customer satisfaction on academic field services in 2016 in every type of services, there were 2 types services which were the same compared to 2015, re – registration services and scheduling lectures services.Suggestions for improving the quality of academic services Semarang State Polytechnic is as follows : Improving the quality of service priority in access of exam result service
PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG Rosyalia, Syafira; Korawijayanti, Lardin; -, Hartono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

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Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.
Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016 Alizar, Abiyusa; Gayatrie, Christina Retno
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

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Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.