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JURNAL AKUNTANSI DAN BISNIS
Published by Politeknik Pratama Kendal
ISSN : 28089022     EISSN : 27981789     DOI : https://doi.org/10.51903/jiab.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Internasional dan akuntansi keuangan; Akuntansi manajemen dan biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal di negara berkembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 206 Documents
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ANALISIS AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS BIAYA OPERASIONAL KONSTRUKSI (STUDI KASUS PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA KUPANG) Avril Stefani Nggetu; Markus A.K.B Hallan; Filipus Argentano Guntur Suryaputra
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/wm6w7c30

Abstract

Penelitian ini bertujuan menganalisis peran audit operasional dalam meningkatkan efektivitas biaya operasional konstruksi pada Dinas PUPR Kota Kupang. Menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi dengan analisis NVivo, hasil penelitian menunjukkan audit operasional yang mencakup survei pendahuluan, pengendalian manajemen, pengujian, pelaporan, dan tindak lanjut dilaksanakan secara sistematis. Audit dimanfaatkan sebagai dasar pengambilan keputusan strategis serta perumusan rekomendasi perbaikan dengan melibatkan seluruh pihak terkait, yaitu pejabat pembuat komitmen, konsultan perencana, konsultan pengawas, dan kontraktor pelaksana. Pengelolaan biaya melalui klasifikasi personil dan non-personil terbukti mendorong efisiensi. Audit operasional berkontribusi signifikan meningkatkan efektivitas biaya proyek secara tepat sasaran, efisien, dan berkelanjutan.
ANALISIS PERAMALAN PENJUALAN DENGAN MENGGUNAKAN METODE EXPONENTIAL SMOOTHING DAN MOVING AVERAGE (STUDI KASUS PADA TEH GAMBYONG DI KEMUNING) Vernanda Puspitasari; Erni Widajanti
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/63qhpk85

Abstract

Penelitian ini bertujuan untuk membantu Teh Gambyong di Kemuning mengetahui jumlah produk yang akan diproduksi dan dijual pada periode Januari – Desember 2025 dengan menggunakan metode Exponential Smoothing dan Moving Average. Studi kasus penelitian ini berada pada rumah produksi Teh Gambyong di Kemuning. Jenis data yang digunakan pada penelitian ini adalah data kuantitatf dan data kualitatif. Sumber data penelitian ini menggunakan sumber data primer dan data sekunder. Teknik pengumpulan data yaitu dengan wawancara, observasi dan dokumentasi. Teknik analisis data dengan metode exponential smoothing, moving average, dan menghitung nilai akurasi dengan MAD, MSE dan MAPE.
PERAN RASIO KEUANGAN DALAM MENGUKUR KINERJA DAN STABILITAS KEUANGAN PT ANEKA GAS INDUSTRI TBK Triani Triani; Nurdhiana Nurdhiana; Indah Budi Sulistyowati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/9626en04

Abstract

This study aims to determine the financial ratio analysis of liquidity, profitability, and solvency at PT. Aneka Gas Industri Tbk. on 2018-2021 period. In this study using comparative causal research. Based on the type of data studied, this research is included in the type of archival research. Archival research is research on written facts (documents) or in the form of data archives. The data used are annual financial reports and annual reports of  PT. Aneka Gas Industri in 2018-2021. Based on the research results prove that the current ratio, debt to equity ratio, debt to asset ratio at PT. Aneka Gas Industri on 2018-2021 period is good, while the quick ratio, return on assets, return on equity at PT. Aneka Gas Industri on 2018-2021period are not good.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Fatihah Al Husna; Ilham H Napitupulu; Selfi Afriani Gultom; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/xepg6z81

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur  yang terdaftar di bursa efek indonesia tahun 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling  sehingga diperoleh sebanyak 90 sampel dari 508 perusahaan yang menjadi populasi penelitian. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial,komite audit,dan dewan direksi tidak berpengaruh terhadap manajemen laba sedangkan variabel komisaris independen,  profitabilitas dan ukuran perusahaan berpengaruh terhadap manajemen laba.
ANALISA TREN KINERJA KEUANGAN DAN VALUASI SAHAM PT ACE HARDWARE INDONESIA TBK: STUDI LONGITUDINAL 2019-2023 Sabina Berlina Gulo; Agus Wibowo
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/erdqb520

Abstract

The increasingly competitive Indonesian capital market demands investors to be more meticulous in assessing company performance, not only through financial ratios but also trends over a specific period. This study aims to analyze the trends in financial performance and stock valuation of PT Ace Hardware Indonesia Tbk longitudinally during the 2019–2023 period, which includes the pre-, during, and post-COVID-19 pandemic phases. The research method used is descriptive and associative quantitative with secondary data from annual financial reports and stock prices. Data analysis includes descriptive statistics, classical assumption tests, and multiple linear regression. The results show fluctuations in financial performance, with profitability tending to recover post-pandemic, as well as volatility in stock valuation as reflected by PER and PBV. Although regression analysis indicated a consistent influence of the Debt to Equity Ratio (DER) on valuation, no variables were partially significant due to multicollinearity and sample limitations. The study concludes that the company demonstrated resilience in facing pandemic challenges, and highlights the importance of considering external factors and methodological limitations in interpreting results. The research implications contribute to investors and management in decision-making and provide a basis for further studies in the retail sector
ANALISIS IMPLEMENTASI PRINSIP AKUNTABILITAS DALAM PENGELOLAAN DANA DESA (STUDI DI KECAMATAN SIDOMULYO, KABUPATEN LAMPUNG SELATAN) Yudastio
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/9vqzg752

Abstract

This study aims to analyze the implementation of the principles of accountability, transparency, and community participation in the management of Village Funds in Sidomulyo Subdistrict, South Lampung Regency. The background of this study is the importance of applying good governance principles to village financial management so that Village Funds truly benefit community welfare. The research employed a mixed-methods approach with an embedded concurrent strategy, in which quantitative data were obtained through questionnaires and qualitative data were collected through semi-structured interviews with the same respondents. The findings indicate that the implementation of accountability and transparency principles has been reasonably good at the planning and administrative stages, although delays in reporting and limited public access to information are still observed. Meanwhile, community participation has begun to manifest in the planning and implementation stages but remains low at the monitoring and evaluation stages. These findings emphasize the need to improve the capacity of village officials, strengthen socialization mechanisms, and develop more inclusive communication strategies to ensure the optimal implementation of accountability, transparency, and community participation principles
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI   VARIABEL MODERASIPADA PERUSAHAAN  BUMN NON KEUANGAN TAHUN 2022 – 2024 Iin Indarti; Retno Ginanjar; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dk5yck49

Abstract

Manajemen Laba ( earning management ) merupakan tindakan manajer dalam mempengaruhi laporan keuangan perusahaan dengan tujuan untuk income smoothinh supaya terlihat stabil, meninggikan laba agar terlihat baik dimata investor atau malah untuk menurunkan laba dalam tujuan untuk meringankan pajak. Laporan keuangan merupakan sumber informasi yang sangat penting sebagai media komunikasi antara manajemen dan pemilik perusahaan sehingga harus dapat diandalkan dan relevan. Namun laporan keuangan rentan terhadap manipulasi yang dilakukan oleh manajemen dan dapat menyesatkan pengguna laporan keuangan itu sendiri. Di sisi lain, manajemen dapat melakukan intervensi terhadap laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan BUMN non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data untuk menguji hipotesis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Leverage berpengaruh negatif terhadap manajemen laba. Kepemilikan manajerial tidak mampu memoderasi pengaruh profitabilitas dan ukuran perusahaan terhadap manajemen laba. Kepemilikan manajerial mampu memoderasi pengaruh leverage terhadap manajemen laba
PERSEPSI KEADILAN, PENGETAHUAN, DAN KOMPLEKSITAS PERPAJAKAN SEBAGAI DETERMINAN KEPATUHAN WAJIB PAJAK: STUDI EMPIRIS PADA KARYAWAN SWASTA Dwi Martutik; Haris Ihsanil Huda; Vivi Kumalasari Subroto; Kasih Purwantini
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1527

Abstract

Although national tax revenue realization has surpassed its target, the compliance level of Individual Taxpayers (WPOP) remains a crucial issue in Indonesia. This research is crucial because the rate of formal compliance with WPOP regulations is currently low, standing at 67.78% as of March 31, 2023 and preliminary findings of confusion and reporting delays within PT. Sunway Multi Kreasi. The purpose of this research was to examine how three factors – individuals’ perceptions of fairness, their understanding of tax laws, and the intricacy of the tax system – affect their adherence to tax regulations. The analysis was conducted partially and simultaneously on WPOP with private employee status at PT. Sunway Multi Kreasi. Adopting a quantitative explanatory design, this study collected primary data from 50 employees selected through purposive sampling. Data was gathered through a questionnaire. The collected data were then examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicated a positive and statistically significant relationship between perceived fairness (P=0.019) and tax compliance, as well as between tax knowledge and tax compliance (P=0.007). Between them, tax knowledge (β=0.416) emerged as the most dominant predictive factor. Conversely, the tax complexity variable (P=0.156) was found to have no significant impact. Concurrently, the three independent variables contributed to explaining 48.2% (R²=0.482) of the variability in tax compliance. The practical implication is that efforts to enhance compliance within a corporate environment should prioritize strengthening employees' technical competence. The non-significance of complexity indicates that the company's internal procedural support has likely succeeded in mitigating the negative impact of regulatory intricacies for employees
DIGITAL TECHNOLOGY AND PRIVACY REGULATIONS IN FINANCIAL ACCOUNTING: AN EMPIRICAL STUDY USING INSTITUTIONAL THEORY AND TAM Raspini Raspini; Agus Wibowo
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.977

Abstract

The rapid advancement of digital technology, coupled with the tightening of data privacy regulations, has significantly impacted financial accounting practices. However, empirical studies examining how these regulations influence accounting processes remain limited. The novelty of this research lies in its integrative approach, combining Institutional Theory and the Technology Acceptance Model (TAM) to analyze the role of digital technology and privacy regulations in transforming financial accounting. By employing a mixed-methods research design, this study integrates quantitative analysis of financial reports and surveys with qualitative interviews and case studies. The quantutative component measures the impact of privacy regulations on financial reporting and compliance, while the qualitative analysis explores the challenges faced by accountants and auditors in implementing these regulations, as well as the adaptive strategies they employ. The integration of Institutional Theory helpes explain external pressures, such as regulatory and professional demands, while TAM provides insight into the internal acceptance of digital tools by accounting professionals. This study contributes to bridging the empirical gap in accounting research by offering a comprehensive understanding of organizational responses to technological innovation and regulatory environment in the digital era.
INTEGRATING AI –DRIVEN ECONOMIC FORECASTING IN CORPORATE FINANCIAL DECISIONS: A DECISION THEORY PERSPECTIVE Christina Effina Putri dwi; Agus Wibowo
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.989

Abstract

Global economic uncertainty has pushed companies to make financial decisions that are faster, more accurate, and adaptable. However, the use of Artificial Intelligence (AI) to predict economic conditions in real-time and support corporate financial decisions is still limited-especially in developing countries. This study aims to design an AI-based model capable of forecasting global economic fluctuations and analyzing its impact on corporate financial strategy. A qualitative approach was applied, using case studies and descriptive-exploratory analysis based on secondary data and relevant AI system documentation. The results show that the AI model can identify key economic indicators and provide predictions that enhance financial planning accuracy. Moreover, the model strengthens decision-making by combining data-driven strategies with managerial intuition. This research contributes both theoretically and practically to the use of AI in supporting financial decision-making, particularly in volatile economic environments.

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