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INDONESIA
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 4 Documents
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Search results for , issue "Vol 13 No 2 (2025)" : 4 Documents clear
TRANSFORMASI DIGITAL DAN ADOPSI ARTIFICIAL INTELLIGENCE DALAM PRAKTIK AUDIT LAPORAN KEUANGAN: SEBUAH SYSTEMATIC LITERATURE REVIEW Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1500

Abstract

Indonesian-language abstracts were written using Times New Roman-10. Spacing between lines 1 space. Abstracts contain 150-250 words and consist of a maximum of 1 paragraph, which contains background and purpose (is the core of the preliminary explanation), research methods, and research results. The development of digital transformation and the application of Artificial Intelligence (AI) have shifted the paradigm of financial statement audits toward a more intelligent and data-driven system. However, the level of readiness of the auditor profession and the effectiveness of its implementation still vary across contexts. This study seeks to delineate research trends concerning AI in digital audits from 2020 to 2025, evaluate the methodologies and principal findings of current studies, and formulate a conceptual framework for future research trajectories. The method used is a Systematic Literature Review (SLR) based on 13 relevant international journal articles, accompanied by bibliometric analysis using VOSviewer software to map themes and relationships between research topics. The results show that research on AI-based audits has evolved from a conceptual approach to empirical analysis that assesses the impact of technology on audit quality, efficiency, and organizational governance. Three key dimensions that determine the success of digital audits are technology, human competency, and organizational governance, which are then integrated in the Digital–AI–Audit Integration Framework (DAA-IF) conceptual model. This study provides a theoretical contribution by outlining the research development map and offering new research directions to strengthen audit governance in the era of artificial intelligence.
PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2020-2024 Novi Kirana; Zulmita; karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1503

Abstract

This study examines the influence of the audit committee, internal audit, and independent board of commissioners on financial performance in the banking sector. Utilizing a quantitative design, secondary data from the annual reports of 26 companies (2020 to 2024), yielding 130 data points, were analyzed using multiple linear regression. The results indicate that the audit committee, internal audit, and the independent board of commissioners all significantly influence financial performance. Collectively, these three variables explain 39.4% of the variation.
ROA, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN SEBAGAI DETERMINAN MANAJEMEN LABA: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Mudawanah; Nalsal, Pindonta
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1515

Abstract

Earnings management is the practice of manipulating financial reports carried out by companies in order to show that the company's performance is better than it actually is. This research aims to determine the influence of financial performance, company size and ownership structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. Sample selection was carried out using a purposive sampling method which was selected using predetermined criteria and there were 54 companies that were the object of research with a total of 108 observations that met the criteria. The research method used is quantitative with the type of data used is secondary data. The analytical method used is the multiple linear regression analysis method using tools SPSS 25. The research results show that financial performance is proxied by ROA, company size and ownership structure as proxied by managerial ownership partially has a significant effect on earnings management, while ownership structure as proxied by institutional ownership have no effect on earnings management. And simultaneously ROA, Company size, managerial ownership and institutional ownership have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2023 - 2024 period.
PENGARUH PEMBIAYAAN AKAD MUDHARABAH, MURABAHAH, DAN MUSYARAKAH TERHADAP NISBAH BANK SYARIAH INDONESIA TAHUN 2022 - 2024 Muhamad Ibrahim Ilham; Karsam; Rina Pratiwi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1518

Abstract

This study aims to determine the effect of Mudharabah, Murabahah, Musyarakah financing on the profitability of case studies at Bank Syariah Indoensia 2022-2024 period. In this study, there are three independent variables, namely Mudharabah, Murabahah, Musyarakah financing. And the dependent variable in this study is profitability. Population and sample in this study Bank Syariah Indonesia. The data collection method used is documentation with reference to the bank's annual financialstatements by Bank Syariah Indonesia official website. The data analysis technique used in this study is simple linear regression. The results of the research simultaneously state that the financing of Mudharabah, Murabahah, Musyarakah, has a positive and significant effect on profitability. Meanwhile, partially Mudharabah financing has a negative and significant effect on profitability. Murabahah and Musyarakah financing has a positive and significant effect on profitability.

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