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Akbis: Media Riset Akuntansi dan Bisnis
Published by Universitas Teuku Umar
ISSN : 25992058     EISSN : 26555050     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025" : 10 Documents clear
Pengaruh Sistem ERP Terhadap Pengelolaan Persediaan Bahan Baku Dengan Pengendalian Internal Sebagai Variabel Moderasi Supriyadi, Agung; Firmansyah, Amrie; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12634

Abstract

In the era of digitalised business, Enterprise Resource Planning (ERP) has become an important tool for supporting operational efficiency. This study aims to analyse the effect of ERP on inventory management with internal control as a moderating variable. Data was collected from 30 respondents in the Procurement & Logistics and Sales & Marketing divisions, then analysed using the Structural Equation Modelling–Partial Least Squares (SEM-PLS) method. The results show that ERP has a positive effect on inventory management, and internal control significantly strengthens this relationship. The R-square value of 0.596 confirms that the model has adequate explanatory power. These findings have practical implications for decision makers, namely the importance of viewing ERP implementation not only as a technology project, but also as part of an organisational governance strategy. Strengthening internal control through standard procedures, monitoring mechanisms, and audit policies is key to ensuring the effectiveness of ERP and preventing inefficiencies in inventory management.
Fiscal Transparency in Local Governments: Trends and Determinants: A Systematic Literature Review Bengi, Biizni Putri; Maharani, Riantari; Fonna, Rizki Putri Nurita; Dinaroe, Dinaroe
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13210

Abstract

This study aims to analyze the development, determinants, and challenges of local government fiscal transparency during the period 2015–2025. A Systematic Literature Review (SLR) was conducted using the PRISMA protocol, with 147 articles initially identified from the Scopus database and 20 articles meeting the inclusion criteria for detailed analysis. The results indicate that studies on local government fiscal transparency remain fragmented and unevenly distributed, with the majority conducted in developed countries, while evidence from developing countries is still limited. Eight main determinant groups were identified, namely local government size and characteristics, economic and fiscal conditions, political and institutional factors, public participation and oversight, performance and social conditions, technology and access to information, situational and crisis contexts, and spatial and external factors. Furthermore, the findings show that fiscal transparency is frequently implemented more in form than in substance, since disclosed information is not always presented in an accessible, comprehensive, and understandable way for the public.
Dampak Keterhubungan Ekonomi Global Terhadap Kinerja Keuangan Pemerintah di Negara-negara ASEAN Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar; Rizky, Fitrian
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12971

Abstract

This study investigates the impact of imports, exports, Foreign Direct Investment (FDI), and economic growth on the financial performance of governments in ASEAN countries. Utilizing secondary data from the Central Statistics Agency (BPS) and websites www.tradingeconomics.com and www.macrotrends.net, the study analyzes a census sample of all 10 ASEAN countries over the period 2015–2024, resulting in 100 panel data observations. The analysis employs panel data regression with Stata Version 17, supported by Chow, Hausman, and Lagrange Multiplier tests to ensure robustness. Findings reveal that FDI positively and significantly influences government financial performance, whereas economic growth has a significant but negative effect. Imports and exports were found to have no significant impact. These results underscore the importance of prioritizing foreign investment management and fiscal policy adaptation to address the complexities of economic growth while optimizing international trade dynamics in ASEAN countries. This study contributes empirical evidence to the literature by clarifying the distinct effects of key economic variables on government financial performance in ASEAN, offering implications for policy-making and economic governance.
Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review Darmawati, Cut; Miraza, Chairanisa Natasha; Adnan, Muhammad Ichsan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13219

Abstract

Sustainability accounting has developed into a critical field of study that supports responsible business practices in relation to environmental, social, and governance (ESG) dimensions. Although the number of publications addressing this topic has grown considerably in recent years, limited research has systematically identified the main themes and variables most frequently discussed in sustainability accounting literature. This study aims to map the emerging themes in sustainability accounting through a systematic literature review combined with content analysis. Data were obtained from the Scopus database using the keywords “sustainability accounting” and “green accounting.” The inclusion criteria required that articles be published in Scopus-indexed journals, written in English, issued between 2021 and 2024, and explicitly focused on sustainability accounting or ESG reporting. From an initial collection of 71 documents, 42 articles met the criteria and were analyzed. The findings indicate that dominant thematic categories include sustainability disclosure, green accounting, ESG reporting, environmental information quality, and the financial materiality of sustainability issues. In addition, subtopics such as green regulation, voluntary reporting systems, and the linkage between financial and environmental performance are frequently explored. The study also reveals variations in methodological approaches and the geographical distribution of research. These findings contribute to a more comprehensive understanding of the knowledge structure in sustainability accounting and provide a foundation for future research directions in this domain.
Adopsi Artificial Intelligence (AI) Dalam Audit Internal Sektor Publik di Indonesia: Sebuah Tinjauan Sistematis Khaq, M. Zainul; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12692

Abstract

Artificial Intelligence (AI) in public sector internal audit offers substantial promise for enhancing efficiency and accountability, yet its adoption remains limited due to organizational unpreparedness and institutional barriers. This study explores how organizational readiness and institutional challenges influence AI implementation in audit functions, using a Systematic Literature Review of 583 articles. The findings reveal that current literature is heavily centered on conceptual discussions of readiness and barriers, with minimal empirical evidence of real-world implementation. As its core contribution, this research proposes a relational conceptual framework in which readiness and barriers act as primary determinants of AI adoption, embedded within the broader context of digital transformation in the public sector. A phased implementation strategy is also recommended, beginning with readiness assessment, followed by pilot projects, internal reforms, and culminating in systemic integration and continuous evaluation. The study contributes not only to theoretical understanding of digital adoption but also offers a strategic foundation for regulators and oversight bodies to build a sustainable, data-driven public audit ecosystem.
Komite Nominasi dan Remunerasi dan Kinerja Perusahaan Wiandra, Aksan Maulana; Widiastuty, Erna
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13013

Abstract

This study aims to provide empirical evidence on the influence of the Nomination and Remuneration Committee (NRC) on company performance. Using purposive sampling, the study obtained 155 firm-year observations for the period 2019–2023. The NRC variable is measured by the existence of the NRC, the number of NRC members, and the frequency of NRC meetings. Company performance is measured through accounting performance and market performance, while company size, measured by total assets, is used as a control variable. The results of the study are vary. When company performance is measured by market performance, the existence of the NRC shows a significant effect, but when company performance is measured by accounting performance, the opposite is true. In addition, the number of NRC members are positively influences company performance as measured by ROE. Lastly, the frequency of NRC meetings has an positive effect on company performance as measured by ROA, ROE, and NPM.
Asimetri Informasi dalam Holding Period Saham: Sebuah Kajian Literatur Sistematis Fonna, Rizki Putri Nurita; Adnan, Muhammad Ichsan; Fajri, Abdul Malik
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13208

Abstract

This paper is designed to systematically investigate the influence of information asymmetry on stock holding periods using a Systematic Literature Review (SLR) approach. The literature was gathered through the Publish or Perish software, utilizing data from the Google Scholar database for 2020–2025 with the keywords “Holding Period” and “Stock.” From an initial search that yielded 77 articles, 21 were selected based on criteria related to research focus, methodology, and accessibility. These selected articles were further analyzed to identify research trends, methodological approaches, key variables, and contexts. The findings indicate that information asymmetry, frequently assessed through the bid-ask spread, it has a substantial impact on investors’ decision-making regarding the duration of stock ownership. Although the literature presents some variation in findings, most evidence suggests that higher levels of information asymmetry tend to shorten holding periods due to increased uncertainty and risk. The review also highlights that most publications on this topic originate from Universitas Pelita Bangsa. The study enhances the body of literature in this field by consolidating scattered evidence and presenting a comprehensive review, while identifying future research directions in behavioral finance and market transparency.
The Effect Of Working Capital Expenditure, Net Working Capital, and Investment Opportunities On Cash Holding Sub-Sectors of Land Transportation Companies Apsari, Adinda Zahra; Fauziah, Sri Rani; Ramadhan, Rizki; Rismadi, Rismadi; Sari, Dewi Maya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13519

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Capital Expenditure (CAPEX), Net Working Capital (NWC), dan Investment Opportunities (IOS) terhadap Cash Holding pada sub perusahaan sektor transportasi darat yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Total populasi dalam penelitian ini adalah 18 perusahaan transportasi darat yang diamati selama 3 tahun, sehingga total 54 pengamatan. Analisis data menggunakan metode regresi linier ganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen tersebut secara bersamaan memiliki pengaruh yang signifikan terhadap Cash Holding.
Pengaruh Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Pertambangan Maharani, Nabila Putri; animah, animah; Sukma, Paradisa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13243

Abstract

This study aims to analyze the influence of profitability, dividend policy, firm size, and liquidity on firm value in mining companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach with panel data regression. The sample consists of mining companies listed on the IDX from the 2019–2023 period, selected using a purposive sampling method. Firm value is proxied by Price to Book Value (PBV), profitability by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and liquidity by the Current Ratio (CR). Data analysis was conducted using EViews with classical assumption tests, the F-test, and the t-test. The results indicate that profitability and dividend policy have a significant positive influence on firm value. Meanwhile, firm size also has a positive influence but it is not significant. Conversely, liquidity has a negative and insignificant influence on firm value. This study is limited to mining companies listed on the IDX during the 2019–2023 period; therefore, the results may not be generalizable to other sectors. Future research could extend the observation period, make comparisons across industries, or add other variables not covered in this research model.
Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.

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