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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 13 No 1 (2025)" : 6 Documents clear
CORRUPTION PREVENTION STRATEGIES THROUGH IMPROVING THE QUALITY OF FINANCIAL REPORTS AND STRENGTHENING HUMAN RESOURCES IN LOCAL GOVERNMENTS IN INDONESIA Yusuf, Gracia Carolina; Din, Muhammad; Jurana; Furqan, Andi Chairil
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1378

Abstract

This study aims to analyze the effect of the quality of financial reports and strengthening human resources on corruption prevention strategies in local governments in Indonesia. The approach used is quantitative with secondary data obtained from the Overview of Audit Results of the Supreme Audit Agency, the Central Bureau of Statistics, and the Performance Report of the Financial and Development Supervisory Agency. The data covers the period 2021-2023, with a total of 1,590 observations from 542 local government entities. Data analysis was carried out using the SEM PLS method using WarpPLS 8.0. The results of this study indicate that both variables, the quality of financial reports and strengthening human resources, have a significant positive relationship with the effectiveness of corruption prevention strategies. Transparently prepared financial reports not only strengthen public trust, but also become an instrument of supervision in detecting and preventing potential irregularities. On the other hand, superior human resources in terms of education, ethics, and understanding of the internal control system also strengthen the implementation of anti-corruption policies in the field.
EVALUASI KINERJA KEUANGAN MENGGUNAKAN METODE DUPONT ANALYSIS Dyah Shinta Kusumaningtyas; Novy Duwi Yanti; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1399

Abstract

The rapid development of globalization has driven increasingly tight competition in the business world, including in the cosmetics and household needs sub-sectors listed on the Indonesia Stock Exchange (IDX). In the midst of these conditions, efficient financial management is an important factor in maintaining competitiveness and business sustainability. This study aims to evaluate the financial performance of companies in the cosmetics and household needs sub-sector for the period 2020–2024 using the DuPont Analysis method, which includes the Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), and Return on Equity (ROE) ratios. The research method used is descriptive quantitative with a documentation approach to the annual financial reports of seven sample companies, namely PT Mustika Ratu Tbk, PT Martina Berto Tbk, PT Kino Indonesia Tbk, PT Victoria Care Indonesia Tbk, PT Mandom Indonesia Tbk, PT Akasha Wira International Tbk, and PT Unilever Indonesia Tbk. The results of the analysis show that PT Unilever Indonesia Tbk has the best financial performance with the highest ROE of an average of 142.26%, while PT Martina Berto Tbk shows the lowest performance with an average negative ROE of -80.54%.
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERBANKAN TAHUN 2021-2024 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Stephanie Swastika Dwi Utami; Ade Irawan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1400

Abstract

The purpose of this study is to determine the results of banking performance in 2021-2024 listed on the Indonesia Stock Exchange (IDX) when measured using the Balanced Scorecard approach. This study used quantitative descriptive statistical data analysis sourced from annual reports and financial reports of banks listed on the Indonesia Stock Exchange (IDX) in the period 2021-2024. The results of the study show that the measurement of financial perspective performance measured by ROA, ROE, NIM and BOPO overall performance is quite good. Measurement of customer perspective performance measured by Third Party Funds (DPK) for each period shows poor performance. Measurement of internal business process perspective performance measured by the number of ATMs for each period shows poor performance.
ANALISIS BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2020-2024 Dyah Shinta Kusumaningtyas; Novita Eka Nuragustin; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1401

Abstract

This research analyzes the performance of nine food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024 using the Balanced Scorecard (BSC) approach, which includes financial aspects, customers, internal business processes, and growth and learning. The method used is descriptive quantitative with secondary data from financial and annual reports. The results showed that most of the companies experienced stable revenue growth, but still faced constraints in efficiency and liquidity. In terms of customers, Indofood CBP Sukses Makmur and Mayora Indah were able to maintain consumer loyalty, while others were affected by competition. In the internal process perspective, Campina Ice Cream Industry and Diamond Food Indonesia showed improvement, although not yet consistent. In the aspect of growth and learning, innovation and employee development have not been evenly distributed. This research emphasizes the importance of balance between perspectives to support long-term performance and competitiveness of the company.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Dyah Shinta Kusumaningtyas; Abdul Kodir Zaelani; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1402

Abstract

Financial reports are a means to present in a structured manner the financial position and financial performance of an entity. Quantitative research is used to research a specific population or sample whose data collection uses research instruments, quantitative data analysis with the aim of testing the established hypothesis. The data to be used in this study is secondary data. Secondary data is data obtained other than from respondents who are the target of the study. The partial test results state that the tax planning variable shows a positive regression coefficient of 0.066 and a calculated t value of 1.742 with a significance value of 0.030 ˂ 0.05. So it can be concluded that partially tax planning has an effect on profit management. In the linear regression equation above, the regression coefficient value of deferred tax burden is 0.672. The resulting value is positive, which means it indicates a one-way influence between the dependent variable of profit management and the independent variable of deferred tax burden. The simultaneous test results state that tax planning and deferred tax burden on profit management show a significance value of 0.021, which is smaller than 0.05. So it can be concluded that tax planning and deferred tax burden together (simultaneously) have an effect on profit management. For further research, it is recommended to add more variables, then add companies from other sectors or use all company sectors as research objects and to be able to increase the research period.
TAX AGGRESSIVENESS: FINANCIAL STATEMENT AGGRESSIVENESS AND MANAGERIAL OWNERSHIP IN BANKING COMPANIES IN INDONESIA Parwati, Ni Made Suwitri; Totanan, Chalarce; Mapparessa, Nurlaela; Tanra, Andi Ainil Mufidah; Amirah; Kusuma, I Made Ari; Indah, Ni Luh Dian Sundari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1410

Abstract

The study was conducted to reveal the interaction between financial statement aggressiveness, managerial ownership, and tax aggressiveness. Through SEM-PLS analysis, using Warp-PLS V.8.0 software to obtain test results for each research variable. The study found a positive interaction between financial statement aggressiveness and managerial ownership on tax aggressiveness, indicating that companies exhibit higher levels of aggressiveness in preparing financial statements through creative accounting practices, earlier recognition of revenue, significant deferral of expenses, and the adoption of aggressive strategies in tax obligations. Furthermore, the higher the proportion of shares owned by company managers, the more likely the company is to adopt aggressive strategies. Therefore, this study emphasizes the importance of oversight by financial sector institutions such as the Financial Services Authority and the Directorate General of Taxes, as well as strengthening corporate governance to prevent risky aggressive practices and maintain the stability of the national financial system.

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