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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 112 Documents
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PENGARUH KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Fia Fadia Inayah; Ela Widasari; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1320

Abstract

The value of the company becomes the main goal of the company because the value of the company is one of the indicators of the prosperity of the company or shareholders. The purpose of this study is to determine the Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) to Company Value proxied by Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017 – 2021 period. This research method is causal quantitative with a research population of 103 companies, sampling techniques using purposive sampling techniques, so that a sample of 31 companies was obtained. To test the hypothesis, this study used multiple linear regression analysis techniques using IBM SPSS 25 software. The results of this study show that partially the quality of profit (KL) does not have a significant effect on price book value (PBV), partially return on assets (ROA) has a significant effect to Price Book Value (PBV), partially Earning Per Share (EPS) has a negative and significant effect on Price Book Value (PBV) and Simultaneously The Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) has a significant effect on the Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Mia Sulistia Nengsih; Edi Sutanto; Nurhaini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze the influence of Corporate Governance using the proxies taken (Institutional Ownership, Audit Committee and Independent Commissioners) and Company Size on Company Value in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The population of this research includes Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The method used in this research is quantitative methods. The sampling technique used purposive sampling technique, based on the specified criteria, a sample of 34 companies was obtained with a total of 136 observation data. The method used in this research is multiple linear regression analysis. The results of this research prove that Institutional Ownership partially has an effect on Company Value, the Audit Committee has a partial effect on Company Value, Independent Commissioners have a partial effect on Company Value, and Company Size has a partial effect on Company Value. The results of the simultaneous test state that the variables Institutional Ownership, Audit Committee, Independent Commissioners, and Company Size simultaneously influence Company Value.
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.
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.

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