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Jurnal Akuntansi Keuangan dan Bisnis Badan Penelitian dan Pengabdian kepada Masyarakat (BP2M) Kampus Politeknik Caltex Riau Jl. Umbansari No.1 Rumbai, Pekanbaru (28265)
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Jurnal Akuntansi Keuangan dan Bisnis
Published by Politeknik Caltex Riau
ISSN : 20850751     EISSN : 24769460     DOI : https://doi.org/10.35143/jakb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 257 Documents
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Pengaruh Corporate Governance, Modal Intelektual dan Struktur Modal Terhadap Nilai Perusahaan Ananto, Rangga Putra; Oliyan, Fitra; Wardasari, Yessi
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6361

Abstract

Penelitian ini bertujuan untuk melakukan pengujian mengenai pengaruh tata kelola perusahaan, modal intelektual dan struktur modal terhadap nilai perusahaan. Indikator yang digunakan untuk mengukur variabel kepemilikan tata kelola perusahaan yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris, komisaris independen dan komite audit. Modal intelektual diukur dengan menggunakan rumus Modified Value Added Intellectual Capital (MVAIC). Struktur modal diukur dengan Debt to Equity Ratio (DER). Data yang menjadi objek penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan yang terdaftar di bursa efek Indonesia pada tahun 2017-2021. Teknik pemilihan sampel penelitian ini adalah purposive sampling dengan hasil sebanyak 19 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan metode regresi linier berganda menggunakan perangkat lunak IBM SPSS 24. Hasil penelitian menyatakan bahwa kepemilikan institusional, modal intelektual dan struktur modal berpengaruh terhadap nilai perusahaan. Sebaliknya kepemilikan manajerial, dewan komisaris, komisaris independen dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata kunci: Tata Kelola Perusahaan; Modal Intelektual; Struktur Modal; Nilai Perusahaan.
Menelusuri Faktor-Faktor Penentu Keputusan Pembelian: Studi Kasus Konsumen GrabFood di Samarinda Kusrihandayani, Dyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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

Abstract

Abstract This study aims to examine the influence of price, promotion, ease of use, and brand image on consumer purchasing decisions for the GrabFood delivery service in Samarinda. The research sample consists of 100 respondents who are active GrabFood users in Samarinda, selected using a purposive sampling method. The results of multiple regression analysis indicate that all independent variables—price, promotion, ease of use, and brand image—have a significant effect on purchasing decisions. These findings underscore the importance of implementing targeted promotional strategies to enhance purchase intention, particularly among users of the GrabFood delivery service. Therefore, the results of this study can serve as a reference for e-commerce players in formulating more effective marketing strategies to influence consumer purchasing behavior. Keywords: Price, Promotion, Ease of Use, Brand Image, Purchase Decision
Pengujian Substantif Terhadap Keberlangsungan Suatu Perguruan Tinggi Arifulsyah, Hamdani; Ribut Yuliantoro, Heri; Rizky Mirza, Junaldo; Bhayangkara, Abdi
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6747

Abstract

Tujuan penelitian - Menganalisis keberlangsungan PCR melalui enam kategori UI GreenMetric, kekuatan dan kelemahan indikator keberlanjutan sebagai dasar rekomendasi kebijakan perbaikan Metode - Pengujian substantif atas enam kategori UI GreenMetric di Politeknik Caltex Riau (PCR), yaitu pengaturan dan infrastruktur, energy dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, dan pendidikan dan penelitian. Temuan Utama - PCR unggul pada ruang terbuka, efisiensi energi, dan pengelolaan air, tetapi lemah pada sampah, energi terbarukan, transportasi, serta kurikulum keberlanjutan. Implikasi Teori dan Kebijakan - keberlanjutan dalam tata kelola dan kurikulum, serta kebijakan pengelolaan lingkungan yang lebih komprehensif. Kebaruan Penelitian - Pengujian substantif untuk menilai indikator GreenMetric secara lebih mendalam
Lima Belas Tahun Penelitian Kualitas Laporan Keuangan Indonesia: TOPIK, METODE, DAN TEORI Rimawati, Yuni; Hakim, Tito IM. Rahman; Putri, Faradila Yuliana
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6800

Abstract

Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Accounting for Ecosystem Restoration: Assessing the Financial and Social Impacts of the Program at Rimbo Panjang Village Ali, Fifitri
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6814

Abstract

Method - Utilizes a qualitative approach with secondary data analysis from financial records, NGO reports, and regional socio-economic indicators. Key Findings - The project exhibited financial transparency, but gaps in report consolidation, income tracking, and variance analysis were identified. Social benefits, such as improved income and community resilience, were observed, though not monetarily quantified. Environmental metrics, including ecosystem service valuation and sustainability indicators, were absent. Theoretical and Policy Implications - Highlights the need for structured accounting practices, including SROI and cost-benefit analysis, to enhance sustainability, transparency, and stakeholder engagement in local environmental projects. Research Novelty – This study provides a new perspective on how environmental accounting can integrate financial, social, and ecological evaluations in peatland restoration projects at the village level, while emphasizing its crucial role in supporting sustainable ecosystem management.
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Wati, Yenny; Yusrizal, Yusrizal; Siregar, Helly Aroza; Suhardjo, Suhardjo; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

Abstract

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
Integrasi Sustainability Dalam Pemasaran Digital Dan Pengaruhnya Terhadap Marketing Performance UMKM Kalangit, Della Olivia Caterina; Kusrihandayani, Dyhah; Sailawati
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6750

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan analisis Software SPSS Versi 26. Data dikumpulkan melalui kuesioner yang disebarkan kepada pelaku UMKM di Kota Samarinda. Hasil penelitian menunjukkan bahwa sustainable product diversity, sustainable brand image, green promotion, dan sustainable consumer reviews berpengaruh signifikan terhadap marketing performance, baik secara parsial maupun simultan. Keberagaman produk berkelanjutan mendorong diferensiasi kompetitif, citra merek yang berorientasi lingkungan memperkuat kepercayaan konsumen, sedangkan promosi hijau digital dan ulasan konsumen positif meningkatkan kredibilitas merek. Fenomena ini menegaskan pentingnya integrasi strategi keberlanjutan dalam pemasaran digital UMKM. Secara teoretis, penelitian ini memperluas literatur pemasaran berkelanjutan dengan menguji variabel-variabel yang jarang dikaji secara simultan. Secara praktis, hasil penelitian memberikan masukan bagi UMKM di Samarinda untuk mengoptimalkan produk, merek, promosi, dan ulasan konsumen berbasis keberlanjutan guna meningkatkan kinerja pemasaran. Kebaruan penelitian ini terletak pada integrasi empat variabel keberlanjutan dalam kerangka pemasaran digital dan pengaruhnya terhadap kinerja pemasaran UMKM di Samarinda.

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