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Program Studi Diluar Kampus Utama (PSDKU) Politeknik Negeri Malang di Kota Kediri Kampus 1, JL Mayor Bismo No 27 Kelurahan Semampir, Kecamatan Kota, Kota Kediri
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INDONESIA
Jurnal Akuntansi dan Ekonomi Bisnis
Published by Politeknik Negeri Malang
ISSN : 22524479     EISSN : 25485326     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Ekonomi Bisnis (JAEB) PSDKU Kediri merupakan jurnal yang diterbitkan oleh Jurusan Akuntansi dan Keuangan PSDKU Politeknik Negeri Malang di Kota Kediri. JAEB adalah jurnal yang dapat diakses secara umum (terbuka). JAEB menerbitkan jurnal secara berkala dua kali dalam satu tahun, pada bulan April dan Oktober. Pada setiap volume terdiri dari 5 artikel. Setiap artikel akan diulas paling sedikit oleh dua orang pengulas.Artikel ilmiah yang termuat dalam jurnal penelitian ini fokus pada bidang Akuntansi, Keuangan, Manajemen, Ekonomi dan Bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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PERAN SHARED SERVICE CENTER (SSC) DALAM MENINGKATKAN EFISIENSI PADA SALAH SATU PERUSAHAAN BUMN Februeni, Adinda Fitri; Putri, Sofie Yunida
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.7771

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi Shared Service Center (SSC) dan dampaknya pada efisiensi proses bisnis pada perusahaan Badan Usaha Milik Negara (BUMN). Pengumpulan data melalui observasi dan wawancara dengan Senior Manager of Accounting dan Manager SSC untuk memperoleh informasi atas implementasi SSC. Hasil penelitian menunjukkan bahwa implementasi SSC telah memberikan dampak positif terhadap efisiensi proses bisnis, khususnya struktur kerja yang lebih terpusat, serta pengelolaan sumber daya manusia yang lebih optimal. Meskipun penghematan biaya belum langsung terlihat karena struktur tenaga kerja tetap, efisiensi biaya diproyeksikan terjadi secara bertahap melalui pengurangan jumlah karyawan seiring dengan masa pensiun.
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) MELALUI METODE PENYUSUTAN AKTIVA TETAP UNTUK MENGHITUNG PAJAK PENGHASILAN (PPH) BADAN Siska Dwi Febriani; Konsesa, Shilfa Yustika; Istanawati, Fatimah Puji Istanawati; Rosanti, Amalia; Arfianti, Dea Ananda; Amaliya, Najma Ghina
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 01 (2025): Volume 14 Nomor 01 (April 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i01.5504

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh metode penyusutan aktiva tetap terhadap perhitungan Pajak Penghasilan (PPh) Badan pada PT. Permodalan Nasional Madani (PNM). Metode penelitian yang digunakan adalah deskriptif kuantitatif, dengan teknik pengumpulan data melalui dokumentasi. Hasil penelitian menunjukkan bahwa metode penyusutan garis lurus dan saldo menurun mempengaruhi besaran laba kena pajak, dimana metode garis lurus memberikan kestabilan biaya penyusutan setiap tahun. Berdasarkan hasil analisis ini diharapkan dapat membantu perusahaan dalam merencanakan pajak secara lebih efektif dan mengurangi beban pajak secara keseluruhan.
PENGARUH STRATEGI PROMOSI DAN CITRA MEREK TERHADAP INTENSI PEMBELIAN PADA JANJI JIWA Rahmi, Rahmiliasari Samnufida; Nuraini, Shofiyah Dwi; Dewi, Olga Puspita; Putri, Reva Andini Rosadi; Puspita, Dela; Nurafifah, Refa
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.8029

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana strategi promosi dan citra merek mempengaruhi intensi pembelian pelanggan pada Kopi Janji Jiwa Golden City Bekasi. Metode yang digunakan adalah kuantitatif dengan pengumpulan data melalui penyebaran angket dan observasi terhadap 78 responden dengan teknik nonprobability sample. Teknik analisis data yang digunakan adalah regresi berganda yang menyatakan bahwa strategi promosi dan citra merek berpengaruh positif dan signifikan terhadap intensi pembelian. Hasil penelitian ini menunjukan bahwa strategi promosi dan citra merek memiliki pengaruh sebesar 71% terhadap intensi pembelian. Hasil ini mengindikasikan bahwa strategi promosi yang efektif dan pengelolaan citra merek yang baik dapat meningkatkan minat beli dan loyalitas pelanggan di industri kopi yang kompetitif.
ANALISIS KINERJA KEUANGAN PADA PT HANJAYA MANDALA SAMPOERNA TBK TAHUN 2019-2023 Noviana, Ita; Fauzan; Suryani, Izza Luthfi
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.8549

Abstract

Penelitian ini bertujuan untuk menganalisis dampak rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas terhadap kinerja keuangan perusahaan. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi, menggunakan data laporan keuangan selama lima tahun terakhir. Variabel yang dianalisis meliputi rasio likuiditas (Current Ratio), rasio solvabilitas (Debt to Equity Ratio), dan rasio profitabilitas (Return on Assets). Hasil penelitian menunjukkan bahwa rasio likuiditas, rasio solvabilitas dan rasio profitabilitas memiliki hubungan yang signifikan terhadap kinerja keuangan. PT Hanjaya Mandala Sampoerna dalam beberapa tahun terakhir mengalami penurunan pada rasio likuiditas dan profitabilitas yang berdampak negatif pada kinerja keuangan perusahaan.
THE EFFECT OF MANAGERIAL OWNERSHIP, EARNINGS PERSISTENCE AND INVESTMENT OPPORTUNITY SET ON EARNINGS QUALITY Iis Nurjanah; Nugroho Heri Pramono
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8231

Abstract

This study focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It aims to examine the effect of managerial ownership, earnings persistence, and investment opportunity set on earnings quality. Using secondary data and purposive sampling, this quantitative study selected eight companies as samples. Data were analyzed using multiple linear regression with EViews 12. The results show that managerial ownership, earnings persistence, and investment opportunity set simultaneously have a significant effect on earnings quality. Partially, managerial ownership has no significant effect on earnings quality, while earnings persistence has a significant positive effect, and investment opportunity set has a significant negative effect on earnings quality.
THE ROLE OF FORENSIC ACCOUNTING AND ARTIFICIAL INTELLIGENCE TO UNCOVERING GREENWASHING PRACTICES IN SUSTAINABILITY REPORTS Eka Adetya Finata; Andini Azarina; Meri Lisnawati; Hastanti Agustin Rahayu
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8814

Abstract

This study aims to analyze the role of forensic accounting and artificial intelligence (AI) in detecting greenwashing practices using the Systematic Literature Review (SLR) approach. The study systematically reviews 15 scientific articles published between 2018 and 2025, collected from databases such as Google Scholar, DOAJ, and Research Gate, using predefined inclusion and exclusion criteria. The screening process was conducted through identification, filtering, and eligibility assessment to ensure the relevance and quality of the selected studies. The study examines previous research findings discussing the use of forensic accounting and AI in detecting indications of greenwashing, including the application of Natural Language Processing, machine learning, and text mining.
PENGARUH SISTEM PENGENDALIAN INTERNAL, DISIPLIN KERJA, DAN EFEKTIFITAS SIA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS ISLAM KALIMANTAN MAB Siti Mardah; Aida Vitria; Ana Sofia Herawati; Muhammad Arsyad; Muhammad Rindy; Muhammad Taufik
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8873

Abstract

This study aims to demonstrate the influence of the Internal Control System (ICS), work discipline, and the effectiveness of the Accounting Information System (AIS) on employee performance at the University of Islam Kalimantan MAB. The research method employed is a quantitative causal-associative approach using saturated sampling. The results of the study indicate that simultaneously, SPI, work discipline, and AIS effectiveness have a significant influence on employee performance. Partially, work discipline and AIS effectiveness provide a significant positive contribution, while SPI shows a significant negative influence. This indicates that an overly rigid control system has the potential to reduce productivity due to psychological pressure.
PENGARUH PRAKTIK GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI PROFITABILITAS DI SEKTOR KESEHATAN Dwi Sivia Handayani; Cicilia Erly Istia
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8999

Abstract

This study analyzes the effects of green accounting practices and environmental performance on firm value, with profitability as a moderating variable in the healthcare sector. The focus on this sector is based on the urgency of managing specific environmental impacts in the healthcare industry. Using a quantitative approach, this study focused on five healthcare sector issuers on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. Total of 30 observations were collected through purposive sampling criteria and analyzed using Moderated Regression Analysis (MRA) with SPSS 26. The results indicate that environmental performance has a significant positive effect on firm value. However, green accounting practices did not show a significant effect, and profitability was unable to moderate the relationship between these variables and firm value.
ANALISIS EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) PADA DESA MENTARAS, KABUPATEN GRESIK Wiwin Siswanti; Mochammad Ilyas Junjunan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9000

Abstract

This study aims to analyze how effective the management of APBDes in Mentaras Village, Dukun District, Gresik Regency in 2024 by consider the principles of transparency, accountability, participation, and budget discipline. This research uses descriptive quantitative method with primary data through interviews with the Finance Staff and secondary data in the form of APBDes and budget realization reports. Data collection was carried out through interviews, documentation, and observation while the effectiveness analysis is based on the ratio referring to the Decree of the Minister of Home Affairs Number 690.900.327 of 1996. The results of this study indicate that the effectiveness of village revenue reached 90.09% and the effectiveness of village expenditure was 91.85%, which is considered effective. However, the revenue sharing from regional taxes and levies only reached 57.74%, thus being declared ineffective due to delays in fund disbursement and a mismatch between targets and actual revenues.
ANALISIS PENERAPAN SISTEM WEB PELITA TERHADAP PROSES AUDIT LAPORAN KEUANGAN KANTOR AKUNTAN PUBLIK Z Dinda Rokhmatun Nazila; Binti Shofiatul Jannah
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9002

Abstract

This study analyzes the use of the Pelita Web System in the financial statement audit process at Public Accounting Firm (KAP) Z. The research is motivated by the risk of falsification of Independent Auditor Reports (LAI) by illegal firms, which undermines the authenticity of audit documents and public trust. To address this issue, Pelita Web was introduced as a digital platform to enhance transparency, accountability, and integrity in the public accounting profession. Using a qualitative case study approach, data were collected through interviews and direct observations with auditors. The findings reveal that Pelita Web System improves the efficiency of validation, prevents falsification, and supports audit activities through a structured and user-friendly workflow. Overall, Pelita Web demonstrates its role as a strategic tool in strengthening audit credibility and maintaining the reliability of financial reports.

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