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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 265 Documents
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The Influence of Education and Mentality on Entrepreneurial Motivation Through Attitudes of FEB UNM Students Andi Reski Nurhikmah; Ulfa Amani Hidayati; Dwiyanti; Khaerun Nisa SH
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6975

Abstract

Main Purpose – This study aims to analyze the influence of entrepreneurship education and entrepreneurial mindset on entrepreneurial motivation through entrepreneurial attitudes as a mediating variable in students of the Faculty of Economics and Business, Universitas Negeri Makassar Method – A quantitative approach with an explanatory design was used in this study through the distribution of questionnaires to 100 respondents. Samples were selected using proportional random sampling techniques and data were analyzed using the path analysis method Main Findings – The test results showed that entrepreneurship education had a significant effect on entrepreneurial attitudes, but did not have a direct effect on entrepreneurial motivation. On the other hand, the entrepreneurial mindset has been proven to have a significant direct effect on students' entrepreneurial attitudes and motivations. Furthermore, the path analysis proves that entrepreneurial attitudes function as a variable that mediates entrepreneurship education on entrepreneurial motivation. Theory and Practical Implications – Practically, these results indicate that higher education institutions need to reorient the curriculum from theoretical to strengthening psychological aspects and forming positive attitudes of students. Academic policies should better integrate business incubator programs and practical training to stimulate students' real encouragement in entrepreneurship. Novelty – The novelty of this research lies in proving the role of entrepreneurial attitudes as a mediating variable that explains why theoretical education requires the integration of psychological mindsets to be able to drive students' real motivation.
Analysis of Determinants of the Human Development Index in Central Java: A Focus on Health, Education, Wages, and Unemployment jeane diana; Anggita Manumara; Iva Sofi Gunawati; Nimas Aulia Pambajeng Miftahunnajah; Shavira Aulia Zahra
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6982

Abstract

Main Purpose - This study aims to identify the key determinants of the Human Development Index (HDI) in Central Java, with a focus on the roles of health, education, wages, and unemployment. Method - This study employs a quantitative approach using panel data from 35 districts/cities over the period 2017–2024. The analysis is conducted using panel data regression with the Fixed Effect Model (FEM), selected through Chow and Hausman tests to ensure robust estimation. Main Findings - The results reveal that education and wages serve as the primary drivers of HDI, with positive and significant effects. In contrast, health (proxied by outpatient health complaints) and unemployment exhibit negative and significant impacts, indicating structural constraints in healthcare quality and labor market performance. These findings suggest that improvements in human development are not solely driven by human capital accumulation but also depend on the effectiveness of socio-economic systems. Theory and Practical Implications - The findings reinforce human capital theory by emphasizing the need for integrated development across education, health, and labor sectors. Policy interventions should prioritize improving healthcare quality, aligning education with labor market demands, and promoting inclusive employment opportunities. Novelty - This study offers an empirical panel data approach at the district/city level, providing a more comprehensive understanding of the multidimensional relationship between socio-economic factors and HDI.  
Exploring Financial Behavior among Lecturers: The Mediating Role of Financial Self-Efficacy in Indonesia and Timor Leste Mochamad Syafruddin Aji; Leonardo Bele Bau Amaral; Tanza Dona Pertiwi; Ayu Candra Kusuma
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6986

Abstract

Main Purpose - This study examines lecturers’ financial behavior in Indonesia and Timor Leste by positioning financial self-efficacy as a mediating variable in the relationship between income, financial literacy, financial experience, and financial behavior. Method - This study employed a quantitative approach using primary data collected through a survey of 112 lecturers in Indonesia and Timor Leste. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Main Findings – The findings reveal that income, financial literacy, and financial experience do not directly determine lecturers’ financial behaviour. Instead, these factors significantly influence financial self-efficacy, which in turn has a significant positive effect on financial behaviour. The non significant direct effects and significant indirect effects indicate that financial self-efficacy fully mediates the relationship between income, financial literacy, financial experience, and financial behaviour. Thus, responsible financial behaviour is more strongly shaped by lecturers’ confidence in managing financial decisions than by economic capacity, knowledge, or experience alone. Theory and Practical Implications – This study highlights financial self-efficacy as a psychological mechanism linking economic, cognitive, and experiential factors to financial behaviour. Practically, universities should strengthen lecturers’ financial confidence through practice oriented programs. Novelty - This study contributes by examining financial self efficacy as a key mediator in a cross country lecturer context.
Reframing Public Sector Accounting through Digital Nutrition Programs: Evidence from the Rapor MBG Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Andi Rezki Nurhikmah; Andi Shahifah Muthahharah
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.6989

Abstract

Main Purpose - This study examines how the Rapor MBG platform reshapes accountability within Indonesia’s Free Nutritious Meal Program. Method - Using a qualitative case study at the Manggala Kitchen in South Sulawesi, data were gathered through application observations, document analysis, and interviews. Informants comprised fifteen stakeholders, including regional coordinators, financial verifiers, school coordinators, and grassroots kitchen managers. Main Findings - The findings reveal that accountability is heavily driven by rigid metrics, specifically automated budget-caps, midnight photo-upload deadlines, and fixed cost-per-portion calculations. Although this standardizes central audit readiness, fieldwork shows it forces local operators to artificially adjust manual vendor invoices and lower food quality to prevent automated funding freezes. Consequently, the system creates a symbolic dashboard that successfully satisfies bureaucratic oversight but systematically marginalizes qualitative nutritional outcomes and local operational flexibility. Theory and Practical Implications - This study proves that digital accounting infrastructures act as constitutive forces that dictate organizational behavior rather than serving as neutral reporting tools. Practically, system designers must replace rigid drop-down menus with dynamic local pricing matrices and integrate digital beneficiary feedback loops to protect operational survival. Novelty - Unlike prior studies focusing on general policy effectiveness, this research uniquely uncovers how digital accounting software actively constructs and constrains micro-level accountability realities.
What Influences MSMEs to Seek Credit? An Empirical Study at Bank BPD Kaltimtara Sebulu Sub Branch Office Sailawati Sailawati; Eka Putri Aryanti; Noor Fachman Tjetje; Ching Yen Li
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.7006

Abstract

Main Purpose – The purpose of this study was to determine the influence of credit procedures, collateral, credit requirements, and interest rates on the decision to apply for MSME credit at Bank Kaltimtara KCP Sebulu. Method – This research used a quantitative research. The sampling technique in this study used a purposive sampling technique with 133 respondents as the sample. Data were collected through the distribution of questionnaires with Likert scale measurements. Data processing was carried out using using IBM SPSS Statistics software version 27. Main Findings – The results of this study indicate that partially the credit guarantee, credit requirements, and interest rate variables have a positive and significant effect on credit decisions, while the credit procedure variable does not have a positive and significant effect on credit decisions at Bankaltimtara. Simultaneously, the credit procedure, credit collateral, credit requirements and interest rate variables have a positive and significant effect on credit decisions at Bank BPD Kaltimtara Sebulu Sub-Branch office. Theory and Practical Implications – This study’s findings enrich the literature on credit decision-making among MSME, particularly regarding the credit procedure variable, which is shown to have no effect on their credit decision-making. This indicates that MSME actors do not consider credit procedures as a priority factor when making credit decisions at Bankaltimtara KCP Sebulu. Novelty – This study contributes by integrating the variables of credit procedures, credit collateral, credit requirements, and interest rates with the credit decisions of MSME in Sebulu District.

Page 27 of 27 | Total Record : 265

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