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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 133 Documents
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Do Thin Capitalization, Return on Asset, and Company Size Impact Tax Avoidance? Empirical Evidence from Transportation and Logistics Companies Oktiani, Riska; Zainuddin, Muhammad Fandy; `Ulayya, Afira Nida
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9373

Abstract

This study aims to determine the impact of thin capitalization, return on asset, and company size on tax avoidance, specifically among publicly listed companies in the transportation and logistics sector from 2019 to 2022. The research encompasses all data from companies listed on the Indonesia Stock Exchange within this sector. Considering the available data, a total of 60 samples were selected as the objects of this study. The testing method employed was multiple linear regression analysis using panel data. This research distinguishes itself by addressing a critical gap in existing literature on tax avoidance, shedding light on previously unexplored sector and presenting novel insights into the interplay between thin capitalization, return on assets, company size and tax avoidance in the transportation and logistics industry. Our multiple linear regression analysis concludes that thin capitalization and return on asset have inverse relation with tax avoidance, meanwhile, company size has a positive relation to tax avoidance. We also discover that return on assets partially has influence on tax avoidance, whereas thin capitalization, return on asset and company size simultaneously influence tax avoidance.
Kebijakan Dividen dan Manajemen Laba: Analisis Pendekatan Regresi Data Panel S, Maulidin; Rahmazaniati, Linda
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.8842

Abstract

This study aims to determine how dividend policy affects earnings management. Manufacturing companies that are listed on the Indonesia Stock Exchange are the focus of this study.The extended time of perception taken in this study was in the 2019-2021 period or 3 years of perception.Using secondary data, this study employs a quantitative approach.Purposive sampling was used to select the sample for this study, and 29 samples were taken from businesses that met the research criteria.Eviews 12 were used for panel data analysis with an alpha level of 5%.In manufacturing companies that are listed on the Indonesia Stock Exchange, it was discovered that dividend policy influences earnings management.
Pertumbuhan Ekonomi: Ditinjau Dari Belanja Kesehatan, Belanja Pendidikan, dan Belanja Modal Pada Pemerintah Daerah Aulia, Widiatul; Rizky, Fitrian; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9220

Abstract

This research was conducted with the aim of empirically examining whether healthcare expenditure, education expenditure, and capital expenditure influence economic growth in regencies/cities in Indonesia. Secondary data from Budget Realization Reports and Economic Growth from 2018 to 2022 were utilized for this study. Using a census method for sampling technique, the sample size consisted of 508 regencies/cities in Indonesia with a five-year observation period as the research sample. As this research employed panel data, the data analysis utilized panel data regression with the assistance of Stata Version 17 statistical software. The research findings indicate that capital expenditure significantly influences economic growth, whereas healthcare expenditure and education expenditure were found to have no significant impact on economic growth. The implication of this research is that government spending in the education, health and capital sectors has significant practical and theoretical implications for economic growth in Indonesia. This shows that increasing investment in these sectors can encourage positive economic growth. 
Peran Struktur Modal dan Profitabilitas dalam Meningkatkan Nilai Perusahaan Sektor Perkebunan Indonesia Rahmazaniati, Linda; Rahmadani, Ika; Maulina, Rina; Vonna, Sari Maulida; Husen, Tamitha Intassar
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10555

Abstract

This study aims to examine and analyze the influence of capital structure and profitability on the value of companies in the plantation sector. Using a quantitative approach, a sample of 15 agricultural sector companies was selected through purposive sampling. The data analysis method employed multiple. linear regression using secondary data from the companies' financial reports. The testing results using SPSS 27 revealed that, partially, the capital. structure, as proxied by the Debt. to Equity Ratio (DER), does not have an effect on the value of the company. Profitability does influence the value of the company. Both capital structure and. profitability simultaneously affect the value of the company. The R² coefficient test result was 0.612, indicating that 61.2% of the independent. variables' ability to explain the dependent. variable is quite significant.
The Future Of Auditing: Applying Digital Technology to Enhance Auditor Independence Askiah, Ummi
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.10455

Abstract

Penelitian ini mengkaji penerapan teknologi digital, khususnya kecerdasan buatan (AI) & blockchain, dalam meningkatkan independensi auditor serta efektivitas dan efisiensi proses audit. Latar belakang penelitian ini adalah maraknya skandal akuntansi dan pelaporan keuangan yang curang, yang menimbulkan kerugian besar bagi perusahaan dan menurunkan kepercayaan investor. Auditor independen diharapkan dapat memberikan tinjauan obyektif atas keakuratan informasi keuangan yang disajikan oleh manajemen perusahaan. Namun, hubungan dekat antara auditor dan klien dalam jangka waktu yang lama dapat melemahkan independensi dan objektivitas hasil audit. Dengan mengintegrasikan teknologi AI, auditor dapat mengurangi bias manusia dan meningkatkan kemampuan dalam mendeteksi anomali serta risiko yang mungkin tidak terlihat pada metode tradisional. AI dapat mengotomatiskan proses analisis data, mengidentifikasi pola kecurangan, dan meningkatkan akurasi serta kecepatan audit. Studi ini menggunakan metode kualitatif dengan pendekatan scoping review untuk mengumpulkan data dari berbagai literatur terkait peran AI dalam audit yang diakses melalui platform seperti Google Scholar dan Science Direct. Temuan penelitian menunjukkan bahwa teknologi digital memiliki potensi besar untuk meningkatkan kualitas audit dengan meminimalkan kesalahan manusia, meningkatkan transparansi, dan memperkuat kepercayaan investor terhadap laporan keuangan. Selain itu, penelitian ini juga menyoroti pentingnya adopsi AI & Blockchain oleh perusahaan audit dan manajer dalam meningkatkan kinerja serta mengurangi risiko kegagalan audit. Implikasi praktis dari temuan ini adalah perlunya perencanaan dan pengaturan yang tepat dalam mengadopsi AI untuk memastikan hasil yang memuaskan serta pentingnya pelatihan bagi profesional akuntansi untuk menguasai teknologi ini. Penelitian ini merekomendasikan studi lebih lanjut mengenai dampak digitalisasi terhadap perusahaan audit kecil dan peran AI dalam meningkatkan tata kelola perusahaan.
Dampak Inovasi Teknologi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11498

Abstract

This research was designed to explore the impact of technological innovation on company value in Indonesian manufacturing companies. This research proposes a resource-based model to examine the impact of technological innovation on financial performance. In this research, the sample used is non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Based on the test results, it was found that technological innovation (IT) had a positive and significant effect on financial performance. By considering these results, developing innovation in the field of technology can improve financial performance for all stakeholders. The implication of the results of this research is that companies are expected to encourage increased investment, especially in the field of technological innovation to improve company performance.
Strategi Pengelolaan Risiko Keuangan Pemerintah: Tinjauan Pustaka Sistematis Putri, Mila Setia; Stendi, Dendi; Fajri, Fajri; Mahdani, Rimal
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11259

Abstract

Penelitian ini bertujuan menganalisis dan mensintesis strategi pengelolaan risiko keuangan pemerintah melalui tinjauan sistematis literatur terkini, dengan fokus pada identifikasi pendekatan-pendekatan utama dalam mitigasi risiko fiskal. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, menganalisis 20 artikel yang dipublikasikan antara 2021-2024 dari database Scopus. Analisis mencakup kategorisasi studi berdasarkan jenis penelitian (empiris vs konseptual) dan evaluasi strategi manajemen risiko yang diimplementasikan. Hasil menunjukkan dominasi pendekatan berbasis teknologi dan data dalam pengelolaan risiko keuangan pemerintah, dengan 13 studi empiris dan 7 studi konseptual. Strategi utama meliputi penggunaan model prediktif berbasis kecerdasan buatan, sistem pemantauan utang terintegrasi, dan diversifikasi portofolio investasi dinamis. Keterbatasan temporal (2021-2024) dan penggunaan satu database utama dapat mempengaruhi komprehensivitas temuan. Temuan memberikan panduan bagi pembuat kebijakan dalam mengembangkan strategi mitigasi risiko yang efektif dan berbasis bukti. Penelitian ini berkontribusi pada literatur dengan menyediakan sintesis sistematis pertama tentang strategi pengelolaan risiko keuangan pemerintah dalam era digital, mengintegrasikan perspektif teknologi dan manajemen risiko tradisional.
Financial Performance of Pharmaceutical Companies: Before and During COVID-19 in Indonesia Anggraini, Siska Amalia; Alfarago, Dio
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11526

Abstract

The Covid-19 pandemic has had a significant negative impact on Indonesia’s economy. However, not all companies experienced a crisis due to this event. PT Kimia Farma Tbk, a pharmaceutical company, managed to withstand economic turmoil. This study aims to analyze the financial performance of PT Kimia Farma Tbk before and during the Covid-19 pandemic using financial ratio analysis, including liquidity, solvency, and profitability ratios. The study compares the company’s financial condition before the pandemic (2019) and during the pandemic (2020). The results indicate that the company's liquidity ratio consistently declined, signalling a weakening ability to meet short-term liabilities. Meanwhile, the solvency ratio showed an improvement in the company's financial structure despite the ongoing pandemic. However, the company should remain cautious in managing its debt. Additionally, the profitability ratio did not show significant growth, even though the demand for Covid-19-related products increased
Dinamika Kebijakan Dividen: Peran Good Corporate Governance, Gender Diversity, dan Tantangan Financial Distress Wafdulloh, M. Yusril; Soufyan, Dara Anggreka; Rahmazaniati, Linda; Amri, Abrar; Risnafitri, Hafizhah
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11307

Abstract

The aim of this research was to investigate how company dividend policy is affected by financial crisis, gender diversity, and sound corporate governance. A sample of manufacturing firms listed between 2019 and 2023 on the Indonesia Stock Exchange is used in this study. Twenty-two businesses that operated for five years made up the study's sample size. There were 109 research observations, including one data outlier. Purposive sampling was the technique employed. Panel data regression analysis on Eviews 13 was utilized for hypothesis testing in this work. The results of the study demonstrate that while financial crisis has no bearing on company dividend policy, gender diversity and good corporate governance do.
Analysis of Legality, Human Resources and Financial Inclusion on The Performance of MSMES Dian, Cut; Lisnawati, Lisnawati; Fitriliana, Fitriliana; Lestari, Soraya; Dewi, Nuriza
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11784

Abstract

The success of MSMES measured through performance, which is influenced by legality, human resources (HR), and financial inclusion. Studies show that MSMEs with business legality tend to have increased financial performance compared to non-legal ones. Legality provides access to greater capital and fosters consumer confidence. Legal status is very important for MSMEs that want to grow, as it provides access to greater capital. A skilled workforce enhances professionalism and adaptability, which allows businesses to adopt financial inclusion with the latest technology. Financial inclusion gives individuals access to technologically charged financial services. Everyone deserves affordable, timely, and easy-to-use financial products to improve business continuity. This study aims to analyze how legality, human resources, and financial inclusion affect the performance of MSMEs. The method uses a qualitative approach, by filling out a questionnaire. The results of the study show that legality and financial inclusion significantly improve the performance of MSMEs, while human resources do not affect the performance of MSMEs. Financial inclusion makes decision-making better, allows MSMEs to choose the right financial services and meet their needs, and promotes well-being. Legality can foster consumer trust and loyalty, but human resources who are not professional and unable to adopt technology are not able to improve the performance of MSMEs and will be replaced by technology.

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