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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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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.
Implementasi SAK EMKM Terhadap UMKM di Kota Pontianak (Studi Kasus Pada FT Laundry) Namira, Aulia; Azmi, Ika Nur; Indah, Djunita Permata
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.v8i2.9532

Abstract

The majority of businesses in Indonesia are micro, small and medium enterprises (MSMEs). Due to their presence in various sectors, MSMEs play an important role in driving the country's economy. Nonetheless, MSMEs face obstacles and lack of understanding in following the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which highlights the importance of preparing financial statements. This study aims to investigate how FT Laundry MSMEs prepare their financial statements whether they are in accordance with SAK EMKM standards through a qualitative research approach involving document analysis, interviews, and observations. Data was analyzed using the methods of information collection, data reduction, data presentation, and conclusion drawing. Based on the research findings, it appears that owners of laundry businesses still rely on traditional accounting methods for their financial records and do not adopt the SAK EMKM financial reporting system. The main reasons why these businesses do not adopt SAK EMKM include a lack of understanding of the system, a lack of manpower who can prepare reports in accordance with SAK EMKM guidelines, and a lack of awareness of the importance of preparing reports in accordance with the standard.
Rasio Keuangan Mengungkap Kisah Tak Terungkap : Menilai Kinerja Perusahaan Setelah Boikot Laila, Nurzannatul; Hijriah, Amanah; Damayanti, Fera
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.v8i2.9527

Abstract

Ratios play a role in assessing how well a company is performing financially. Financial ratio analysis is a tool that involves examining financial indicators to track changes in a company's financial health. This research studies the performance of PT Mitra Adiperkasa, a company with ties to Israel focusing on liquidity, solvency, profitability, and activity ratios. In response to Israel's conflict with Gaza, there was a boycott campaign launched by Muslims in Indonesia. The purpose of this study is to evaluate how PT Mitra Adiperkasa performed after the boycott by using qualitative methods and horizontal analysis. Data from various sources is the basis of this research which examines the ratios of liquidity, solvency, profitability, and activity, for the years 2021-2022 the financial performance of PT Mitra Adiperkasa is in good condition. while in the years 2022-2023 the financial performance of PT Mitra Adiperkasa is not good. This proves that the boycott movement that was campaigned and became the peak of Muslim anger in 2023 affected the company's performance as assessed by the ratio.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Reputasi Sebagai Intervening Abdussalam, M Ilham; Animah, Animah
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.v8i2.10138

Abstract

CSR performance will be better if the company has a good reputation, which basically has a positive relationship with the company's financial performance. The aim of this research is to determine the effect of CSR on financial performance and the company's reputation as an intervening agent. The method used is quantitative. Total observation in this study were 88. Datas were obtained from annual reports and were analyzed with IBM SPSS Statistics 26. The results of this research are (1) CSR disclosure has an influence on the company's financial performance. (2) CSR disclosure has no influence on the company's reputation. (3) Company reputation has a positive effect on financial performance
Penerapan Teknologi Blockchain Dalam Perspektif Akuntansi, Apakah Tepat Guna? Mustika, Bela; Perdana, Ariefanda Iqbal; Umyana, Ayu
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.v8i2.9530

Abstract

Today's technological advancements have made work more efficient. One of the breakthroughs in accounting technology is blockchain. This innovative system involves a distributed ledger that uses hashes to grant access to all users. For data accuracy, each user verifies the information before it is stored and shared with blockchain-connected users. This research aims to provide an understanding and overview to consider the application of blockchain technology in accounting based on developments that occur in blockchain. It is expected that this research can provide knowledge for practitioners and academics regarding the application of blockchain in an accounting perspective. This research uses a qualitative approach with a literature review method that utilizes secondary data. Researchers use innovation diffusion theory (IDT) to explain the developments that occur in blockchain. Data sources are obtained from journal articles, books, proceedings, websites and other relevant sources. As a result, the application of blockchain has the potential to change the current accounting paradigm and have a major impact on the accounting profession. A decentralized system helps transparency and accountability of information data. The use of smart contract systems and supporting triple entry systems increases the reliability of information on financial statements, reduces accounting fraud. Innovation in blockchain technology is also appropriate if its application is in accordance with the needs of the organization, so it is important for companies to prioritize needs and know the obstacles in their application.
Optimalisasi Potensi Ekonomi UMKM Produk Lokal Melalui Transformasi Digital Di Ibukota Provinsi Aceh Mahdi, Mahdi; Ulfia, Ulfia; Rahmi, Rahmi; Maryam, Maryam; Sandi, Khairiyah; Ayunda, Sarifa
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.v8i2.10409

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan signifikan dalam perekonomian Indonesia, termasuk di Provinsi Aceh, dengan berkontribusi pada penciptaan lapangan kerja serta pendistribusian pendapatan. Meskipun demikian, UMKM yang memproduksi produk lokal Aceh masi menghadapi berbagai tantangan dalam mengadopsi teknologi digital secara optimal, terutama terkait keterbatasan akses, keterampilam, dan pemahaman terhadap teknologi. Di era globalisasi dan revolusi industri 4.0, digitalisasi merupakan kunci untuk meningkatkan daya saing dan pertumbuhan UMKM. Namun, transformasi digital di Aceh memerlukan pendekatan khusus yang mempertimbangkan kondisi sosial, budaya, serta regulasi yang unik di daerah tersebut. Penelitian ini bertujuan untuk mengoptimalkan potensi ekonomi produk UMKM lokal di Ibukota Provinsi Aceh melalui pengambangan strategi transformasi digital yang efektif. Penelitian ini mengidentifikasikan tantangan utama yang dihadapi UMKM dalam adopsi teknologi digital, menyusun strategi transformasi digital yang relevan, serta menganalisis dampak transformasi digital terhadap pertumbuhan ekonomi UMKM, peningkatan daya saing di pasar global, dan inklusi digital bagi UMKM yang belum terlibat dalam ekonomi digital.
Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023 Wulandari, Ratna; Surbakti, Lidya Primta
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.v8i2.10041

Abstract

In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quantitative method, with the research object being the budget performance of PTN X from 2021 to 2023. The data analysis techniques employed include several expenditure analysis calculations, namely 1) Variance Analysis, 2) Growth Analysis, 3) Compatibility Analysis, and 4) Efficiency Analysis. The Financial Expenditure Performance of PTN X, as seen from the Variance Analysis, falls into the good category or Favourable Variance. From the Growth Analysis perspective, there was no expenditure growth observed in 2022; however, there was expenditure growth in 2023. The Compatibility Analysis revealed an imbalance between operational and capital expenditures in 2021. In contrast, in 2022 and 2023, the balance between operational and capital expenditures can be considered stable. From the Expenditure Efficiency Analysis, it was found that the budget management of PTN X was inefficient during the years 2021-2023.

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