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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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Kaizen Sebagai Perbaikan Pengadaan Melalui Optimalisasi Biaya Bahan Baku Langsung (Studi Kasus) Supriyadi, Agung; Biswan, Ali Tafriji
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.v0i0.11371

Abstract

Penelitian ini menyelidiki penerapan Kaizen sebagai strategi peningkatan pengadaan yang bertujuan untuk mengoptimalkan biaya bahan baku langsung di industri food and beverage (F&B), dengan fokus pada studi kasus PT XYZ di Jakarta. Penelitian ini menyoroti kebutuhan penting akan proses pengadaan yang efisien di tengah pertumbuhan ekonomi yang cepat dan persaingan pasar yang semakin ketat, yang menyebabkan inefisiensi dalam praktik manufaktur tradisional. Penelitian ini menggunakan pendekatan metode campuran, yang menggabungkan analisis kuantitatif dari perubahan biaya dengan wawasan kualitatif tentang tantangan implementasi Kaizen. Temuan menunjukkan bahwa Kaizen secara efektif mengurangi biaya bahan baku langsung sebesar 33,93% melalui pengurangan limbah dan negosiasi pemasok yang lebih baik. Selain itu, implementasi perangkat lunak manajemen berbasis cloud meningkatkan kontrol persediaan, mengurangi biaya penyimpanan sebesar 33%, dan mempercepat kecepatan pengadaan dari tiga hari menjadi satu hari. Studi ini menekankan bahwa peningkatan berkelanjutan mendorong hubungan pemasok yang lebih kuat dan budaya organisasi yang kolaboratif, yang menunjukkan bahwa sektor lain dapat mengambil manfaat dari strategi serupa untuk meningkatkan efisiensi pengadaan.
Analisis Nilai Return Perusahaan Electronic-Initial Public Offering Yang Terdaftar Di BEI Fitria, Lailani; Ananda, Dea; Handayani, Putri
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.v0i0.11725

Abstract

Penerapan Laporan Keuangan Berdasarkan SAK-EMKM Pada Laundry Rumah Cuci Amalia, Mekar Meilisa
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.v0i0.10883

Abstract

The purpose of the research is to find out the preparation of financial statements at Rumah Cuci laundry, and also to find out the application of the preparation of financial statements at Rumah Cuci laundry whether it is in line with SAK- EMKM. The implementation of financial statements that have not been applied to the Rumah Cuci laudry business causes uncertainty in income and expenses, so it is interesting to know to what extent the accounting cycle is applied to financial statements in the Rumah Cuci Laundry business. The data collection method used direct interviews with laundry owners and documentation. The data analysis method used was quantitative descriptive method. This research employed both primary and secondary data sources. The results showed that Laundry Rumah Cuci has not applied financial statements in accordance with SAK- EMKM. Laundry Rumah Cuci only writes information related to cash acquisition, cash expenditure, and receivables.
Penentuan Tarif Pengiriman Barang Berdasarkan Biaya Operasional Kendaraan Pada PT Madang Trans Logistik Zahrayni, Hafizhah; Syafrianita, Syafrianita; Pakpahan, Hartati Mediyanti
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.v0i0.11503

Abstract

Tariff determination can assist companies in generating profits, thus requiring appropriate policies to attract many consumers. This study aims to determine the ideal freight rate based on the calculation of vehicle operating costs and to determine when the Break-Even Point occurs based on the ideal rate. PT Madang Trans Logistik is a transportation service company that handles freight delivery. The delivery of construction materials on the Cileungsi-Jambi route is the route with the highest volume of transportation. The research results obtained vehicle operating costs for credit vehicle purchases of Rp 598,735,217/Year. The ideal freight rate based on vehicle operating costs at a margin of 18% is Rp 15,889,512/Truck-Trip and at a margin of 23% is Rp 16,465,218/Truck-Trip. And it reaches the break-even point (BEP) on the 42nd trip at an 18% margin and on the 39th trip at a 23% margin.
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.

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