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JAB (Jurnal Akuntansi dan Bisnis)
Published by UNIVERSITAS YPPI REMBANG
ISSN : 25023497     EISSN : 28285670     DOI : http://journal.uyr.ac.id/index.php/JAB/article/vie
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis. Fokus pada issue dibidang akuntansi, perpajakan serta ekonomi dan bisnis. JAB terbit dua kali dalam setahun, bulan Juni dan Desember. Setiap naskah yang dikirimkan ke JAB akan di telaah oleh Reviewer dan MITRA BESTARI yang sesuai bidangnya. Penulis akan menerima dua eksemplar cetak lepas (off print) setelah terbit. Jurnal Akuntansi dan Bisnis sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis, fokus pada issue dibidang: Akuntansi Perpajakan Ekonomi dan Bisnis. Sehubungan dengan perubahan bentuk dari Sekolah Tinggi Ilmu Ekonomi YPPI Rembang menjadi Universiatas YPPI Rembang, Pengelolaan jurnal berada dibawah Universitas YPPI Rembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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Optimalisasi Nilai Perusahaan melalui Keputusan Investasi, Investment Opportunity Set dan Kebijakan Deviden pada Sektor Manufaktur Makanan dan Minuman Maelani, Puspita; Ibrohim, Ibrohim; Inriyani, Sari
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.785

Abstract

A company wants to get maximum profit and can maximize the value of the company, because the more the value of the company increases, the more the more the prosperity of the shareholders will be guaranteed and with the high value of the company which means it shows that the company can generate profit and can maximize the value of the company. company value, which means it shows that the company can generate maximum profit. profit to the maximum. Several factors affect firm value, including investment decisions and investment opportunity sets. This research method uses quantitative, population-based sampling in manufacturing companies in the food and beverage sub-sector listed on the IDX, sampling using a purposive sampling method. this study uses a calculative assumption test, multiple regression analysis, and moderated regression analysis (MRA). The results and conclusion of this study indicate that investment decisions have no significant effect on firm value, investment opportunity set has a significant effect on firm value, dividend policy can moderate the impact of investment decisions on firm value, and dividend policy is not able to moderate the impact of investment decisions on firm value. And dividend policy cannot moderate the effect of investment opportunity on firm value. opportunity on firm value. Keywords: Investment Decision, Investment Opportunity Set, Dividend Policy  Dividend Policy and Firm Value
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Damayanti, Krisna; Dewi, Nurma Gupita
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.770

Abstract

This study aims to obtain empirical evidence regarding the effect of company size and leverage on profitability. This study uses 17 food and beverage companies listed on the IDX for the period 2021-2023. The data collection method uses documentation data. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on profitability, while leverage has a negative and significant effect on profitability in food and beverage companies listed on the IDX. This study contributes to investor decision making based on company value in food and beverage company entities. The implications of this study can provide benefits for investors and entities to find out prospects and provide additional information for readers and other researchers
Analisis Pengaruh Economic Value Added, Market Value Added, dan Return Saham Terhadap Price to Book Value Kumairoh, Rini; Widiastuti, C. Tri; Setiawati, Ira
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.769

Abstract

This research seeks to assess the influence of Economic Value Added, Market Value Added, and Stock Returns on the Price to Book Value of energy sector firms listed on the Indonesia Stock Exchange from 2021 to 2023.  The used technique is a quantitative approach using a causal-comparative research design.  This study employs secondary data obtained from the financial statements of energy sector firms, available on the official websites of IDX and Indopremier.com. “The population of this research comprises all energy sector businesses listed on the IDX, whereas the sample consists of 38 companies chosen using a purposive selection procedure based on particular criteria.  This research identifies Economic Value Added (X1), Market Value Added (X2), and stock returns (X3) as independent variables, with Price to Book Value (Y) serving as the dependent variable.  Panel data regression, classical assumption evaluations, t-tests, and coefficient of determination analyses are used for data analysis.  Data processing is conducted with EViews 12 software.  The study's findings reveal that Economic Value Added does not significantly influence Price to Book Value, whereas Market Value Added and stock returns do have a considerable impact on Price to Book Value.  Keywords: EVA, MVA, Stock Return, Energi Sector
Efektivitas Skema Simplikasi PPh 21 dengan Tarif Efektif Rata-Rata Ningsih, Sri Setia; Erion, Erion; Widyowati, Lestari Adhi; Sihombing, Novfitri Landong Namora
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.789

Abstract

In order to increase taxpayer compliance in meeting their tax obligations, the TER scheme, which calculates Article 21 income tax deductions using an average effective rate, is anticipated to make it easier and more convenient for taxpayers to do so each tax period.  The study's goal is to ascertain how well the TER scheme, which simplifies the Article 21 Income Tax calculation, works to achieve a more effective, efficient, and accountable tax administration in meeting tax obligations in the company the author studied, PT. X Indonesia, which is in the plastics industry.  This study employs both primary and secondary data in a qualitative descriptive manner. According to the study's findings, the TER scheme's calculation method differs from that of earlier provisions, which leads to variations in the recognition of Article 21 Income Tax payable. These variations typically result in variations in the suspension of tax obligations during the January–November period, and at the end of the December period, the obligations increase in size following the computation of Article 21 Income Tax for a year in compliance with Article 17 of the Income Tax Law. Keywords: TER Scheme, Income Tax Article 21, Effectiveness
PENGARUH CAPITAL EXPENDITURE, CASH CONVERSION CYCLE, CASH FLOW, GROWTH OPPORTUNITY, DAN NET WORKING CAPITAL TERHADAP CASH HOLDING (STUDI EMPIRIS PADA PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2023) Wardani, Fatimah Kusuma; Whetyningtyas, Aprilia; Mulyani, Ulva Rizky
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.801

Abstract

The research aims to analyze the effects of capital expenditure, cash conversion cycle, cash flow, growth opportunity, and net working capital on the cash holding. The research data used is secondary data in the form of annual reports on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2019-2023. The sampling method used was purposive sampling. Total of samples used in this research was 125 data. The data analysis technique used is multiple linear regression analysis processed using SPSS version 29. The result of this study show that cash conversion cycle, cash flow, and net working capital have a positive quality, capital expenditure and growth opportunity have no effect on the cash holding.
The Influence of Design Product and Trust on Home Purchase Decision at The Daara Exclusive Residence Nugroho, Jati; Amalia, Iski Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.786

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Design Product dan Trust terhadap keputusan pembelian rumah pada perumahan The Daarra Exclusive Residence. Sampel penelitian ini adalah 56 responden yang membeli rumah pada perumahan The Daarra Exclusive Residence. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah dengan melalui metode sensus, yang melibatkan seluruh populasi pembeli rumah pada perumahan tersebut. Dengan variabel X1 Design Product, variabel X2 Trust dan variabel Y keputusan pembelian. Penelitian ini menggunakan kuesioner sebagai instrumen pengumpulan data, yang disebarkan kepada seluruh responden. Analisis data menggunakan regresi linear berganda dengan IBM SPSS 29. Uji hipotesis dilakukan menggunakan uji secara parsial (uji t) dan uji secara simultan (uji f). Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial dan simultan Design Product dan Trust berpengaruh terhadap Keputusan pembelian. Besarnya koefisien determinasi adalah sebesar 0,261 yang berarti variabel Design Product dan Trust memberikan sumbangan terhadap Keputusan pembelian (Y) sebesar 26,1% sedangkan sisanya 73,9% ditentukan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pencegahan Kecurangan dengan Whistleblowing dan Sistem Pengendalian Internal pada Kegiatan Pelaksanaan Program Pemberdayaan Masyarakat di Provinsi Lampung Maryani, Ani; Ladista, Rindy Dwi; Masthuro, Masthuro
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.795

Abstract

This study aims to analyze the influence of whistleblowing and internal control systems on fraud prevention efforts in the implementation of community empowerment programs in Lampung Province. The study utilizes primary data, collected through questionnaires distributed to a total of 71 respondents. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results of the analysis stated that whistleblowing did not have a significant influence on fraud prevention, while the internal control system was proven to have a positive and significant influence in preventing fraud.Keywords: whistleblowing, internal control system, fraud prevention 
DAMPAK TATA KELOLA PERUSAHAAN YANG BAIK DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Saputra, Ferdyan Wana; Cahyani, Mita
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.797

Abstract

This research aims to determine the influence of Good Corporate Governance and company size on company value. The proxy for company value is price to book value (PBV).TheindicatorsusedinGoodCorporateGovernanceincludemanagerialownership and institutional ownership, while company size uses a proxy for total assets. The populationinthisresearchwas28oilpalmplantationcompanieslistedontheIndonesia Stock Exchange (BEI) in 2018-2022 and a final sample of 11 companies was obtained using the Purposive Sampling method. Researchers used multiple linear regression analysis techniques. The research results simultaneously show that Good Corporate Governance with indicators of managerial ownership and institutional ownership and company size have a significant effect on company value. The partial research results show that Good Corporate Governance with indicators of managerial ownership and institutionalownershiphasasignificantnegativeeffectoncompanyvalueandcompany size has a significant negative effect on company value
Analisis Pengaruh Penerapan Akuntansi Syariah Terhadap Keputusan Pembelian Konsumen di Shopee Putri, Annisa Liana; Salsabilla, Annisa; Jannah, Miftahul; Ramadhani, Alindri Tita; Azwari, Peny Cahaya
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.790

Abstract

This study aims to analyze the impact of the implementation of Islamic accounting on consumer purchasing decisions on the Shopee e-commerce platform. The method used in this study is a literature review, selecting relevant and comparable articles on Islamic accounting, e-commerce transactions, and consumer behavior among Muslims. These articles were analyzed to identify the relationship between the implementation of Islamic accounting principles and purchasing decisions on Shopee. The findings indicate that the application of Islamic accounting principles, such as transparency, fairness, and adherence to Sharia, significantly influences purchasing decisions, with consumers who have high religiosity being more likely to choose transactions that comply with Islamic principles. However, other factors such as price and transaction convenience also affect purchasing decisions. This study provides insights into the importance of implementing Islamic accounting in e-commerce to create ethical transactions that align with Islamic principles.
Pengaruh Literasi Pajak dan Digitalisasi Terhadap Kepatuhan Wajib Pajak UMKM: Studi Kasus UMKM di Kabupaten Tangerang Hindayani, Novia; Arum, Mega
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.791

Abstract

Digitalization has transformed tax administration by enhancing the ability to collect, process, and monitor tax information more quickly and accurately. Indonesia has also adopted tax digitalization. The Indonesian government, through the Directorate General of Taxes (DGT), has begun implementing a more digital tax system to help Micro, Small, and Medium Enterprises (MSMEs) comply with their tax obligations more easily. This study aims to analyze the influence of tax literacy and digitalization on MSME taxpayer compliance. Data were collected through a survey of 99 respondents consisting of MSME actors across various business sectors. Descriptive analysis shows that most respondents are aged between 26–35 years (56.6%), with the majority being female (58.6%). The culinary sector dominates with a contribution of 38.4%. Validity tests indicate that all items within the variables of tax literacy, digitalization, and taxpayer compliance are valid, with Pearson Correlation values exceeding 0.1975. Reliability testing also shows strong results, with Cronbach’s alpha values above 0.70. Multiple linear regression analysis was used to examine the effect of tax literacy and digitalization on taxpayer compliance. The results show that both variables have a positive and significant impact on taxpayer compliance. Tax literacy has a regression coefficient of 0.462 (p < 0.05), while digitalization has a coefficient of 0.192 (p < 0.05). The coefficient of determination (R²) of 0.769 indicates that 76.9% of the variation in taxpayer compliance can be explained by tax literacy and digitalization, with the remaining 23.1% explained by other variables outside the scope of this study. The F-test results confirm that tax literacy and digitalization simultaneously have a significant influence on taxpayer compliance (p < 0.05). This study highlights the importance of enhancing tax literacy and embracing digitalization as strategic measures to improve MSME taxpayer compliance.

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