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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 182 Documents
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PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN Lili Sri Ayu Harahap; Selfi Afriani Gultom; Meily Surianti; Anita Putri; Davit Andryan Pakpahan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1679

Abstract

This study aims to analyze the effect of financial literacy, lifestyle, and financial distress on the financial behavior of accounting students at Politeknik Negeri Medan. This research employed a quantitative approach by distributing questionnaires to 100 students as respondents. Data were analyzed using multiple linear regression with SPSS 27. The results indicate that financial literacy, lifestyle, and financial distress have a positive and significant effect on students’ financial behavior. The adjusted R² value of 0.432 indicates that 43.2% of the variation in financial behavior can be explained by the three independent variables, while the remaining 56.8% is influenced by other factors outside the model. These findings highlight the importance of financial literacy in shaping students’ healthy financial behavior, as well as the need to control lifestyle and manage financial conditions to avoid financial distress.
ANALISIS KINERJA KEUANGAN PADA KOPERASI PONDOK PESANTREN (KOPONTREN) WALISONGO DI KOTA SRAGEN Gita Puspitasari; Rispantyo Rispantyo; Hudi Kurniawanto
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1703

Abstract

The purpose of this study is to analyze the financial performance of Kopontren Walisongo in Sragen City from 2018 to 2021 based on the analysis of capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects; and to determine the overall condition of Kopontren Walisongo in Sragen City from 2018 to 2021. The technique used in analyzing the data is descriptive analysis guided by the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number:06/Per/Dep.6/ IV/2016. The variables studied are financial performance, namely capital aspects, productive asset quality aspects, liquidity aspects, independence and growth aspects. The data source used in this study comes from secondary data, namely the Annual General Meeting of Walisongo Islamic Boarding School (RAT) from 2018 to 2021. The results obtained from this study from the capital aspect obtained a score of 70,0 (fairly healthy), the quality aspect of productive assets obtained a score of 89,5 (healthy), the liquidity aspect obtained a score of 70,8 (fairly healthy), the independence and growth aspect obtained a score of 77,5 (fairly healthy). Overall, Walisongo Islamic Boarding School is categorized as Fairly Healthy because the average score obtained is 78.8. The Operating Surplus (SHU) from 2018 to 2021 is Rp.122.190.700; Rp.182.062.459; Rp.185.774.017; Rp.175.287.915. The conclusion obtained from this study is that the financial performance of the Walisongo Islamic Boarding School Cooperative (Kopontren) in Sragen City is quite healthy even though it experienced a decline in Operating Surplus (SHU).
DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Irwan Hadiwijaya; Khairina Nur Izzaty
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1714

Abstract

This study aims to analyze the effect of profitability, solvency, audit opinion, and auditor quality on the timeliness of financial reporting in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Secondary data were obtained from 144 annual financial report observations. A quantitative approach was employed using logistic regression analysis with IBM SPSS Version 26. The results showed that auditor quality has a significant positive effect on the timeliness of financial reporting, with an Exp(B) value of 3.703, indicating that companies audited by Big Four firms are 3.7 times more likely to report on time. Meanwhile, profitability, solvency, and audit opinion showed no significant effect. The Nagelkerke R Square value of 0.222 indicates that the four independent variables explain 22.2% of the variability in reporting timeliness. These findings suggest that selecting a high-quality auditor is a more effective strategy for improving reporting timeliness than relying on internal financial indicators or audit opinion types.
PENGARUH GAYA HIDUP, PERSEPSI RISIKO DAN INCOME TERHADAP MINAT PENGGUNAAN FINTECH (PAYLATER) PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SLAMET RIYADI Puji Amimah; Dorothea Ririn Indriastuti
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1729

Abstract

This study uses a quantitative method which aims to determine the effect of lifestyle, risk perception and income on interest in using paylater. The population used in this study were students of the Faculty of Economics and Business, Slamet Riyadi University, with 96 students as respondents. The sampling technique used probability sampling with stratified random sampling method. The data collection technique used a questionnaire and data processing and hypothesis testing using SPSS 27. The classic assumption test used is multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The data analysis technique uses multiple linear regression tests, t tests, F tests and R2 tests. The validity test results show that all statement items for lifestyle, risk perception, income and interest in use are valid because the p value <0.05 and reliable because Cronbach alpha> 0.60. The result classical assumption test all variables have passed the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The results of multiple linear regression analysis obtained the equation Y = -3.809 + 0.506 X1 + 0.190 X2 + 0.322 X3 + e. The t test results show that lifestyle (X1), risk perception (X2), income (X3) has a significant effect on interest in using paylater. The F test obtained a calculated F value of 129.370 significance of 0.000 <0.05, which means that the regression mode used in this study is correct. The R2 test results show that the contribution of the influence of the independent variables to the dependent variable is 80.2%, the remaining 19.8% is influenced by other factors outside the variables such as financial literacy, perceived benefits and others.
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Gloria Kristiana Sembiring; Eli Safrida
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1742

Abstract

This study examines the financial distress of healthcare sector companies listed on the Indonesia Stock Exchange website from 2020 to 2024. This study uses financial distress as the dependent variable and two independent variables, leverage, liquidity, and profitability as moderating variables. The purpose of this study is to determine the effect of leverage and liquidity on financial distress, using profitability as a moderating variable. This study uses Zmijewski's model to predict financial distress in companies. Leverage is measured using the debt-to-asset ratio (DAR), and liquidity is measured using the current ratio (CR). Profitability is measured using the return on assets (ROA) indicator. The data sources used are secondary data obtained from the Indonesia Stock Exchange and the official websites of healthcare sector companies listed on the IDX from 2020 to 2024. The population of this study was 33 healthcare sector companies, and purposive sampling was used to select 17 companies as research samples. Data processing techniques used were descriptive statistics, logistic regression analysis, multicollinearity testing, classification tables, moderated regression analysis (MRA), and hypothesis testing. The results of this study indicate that DAR and CR have no effect on financial distress. Furthermore, ROA is unable to moderate the effects of DAR and CR on financial distress.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2022 – 2024 Josephine Elliska Dinata; Sri Rahayuningsih
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1743

Abstract

This research seeks to determine whether differences in profitability and the quality of Good Corporate Governance shape the extent to which Corporate Social Responsibility is carried out. The findings are intended to provide benefits for enterprises and stakeholders in strengthening the quality of corporate governance and CSR activities in the healthcare industry, as well as in sustaining profitability stability and growth effectively. The study population comprises IDX-listed healthcare companies for 2022–2024. From this population, eight healthcare firms meeting the established inclusion criteria were chosen as the research sample. The study adopted a quantitative design and tested the proposed relationships using multiple linear regression in SPSS version 29. The results demonstrate that Corporate Social Responsibility is significantly driven by Good Corporate Governance, is positively and significantly associated with profitability, and is significantly explained by the combined influence of profitability and Good Corporate Governance
PENGARUH SUSTAINABILITY PERFORMANCE, CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DI MODERASI OLEH UKURAN PERUSAHAAN PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Reginata Saharany Kustanti; Ida Bagus Ketut Bayangkara
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1746

Abstract

ESG integration is crucial for mining company valuation in emerging markets. This study analyzes the effect of sustainability performance, corporate governance, and leverage on firm value, with firm size as moderating variable. Using SEM-PLS on 85 observations from 17 Indonesian mining companies (2020-2024), results show sustainability performance and corporate governance significantly increase firm value, while leverage significantly decreases it. Firm size shows no direct effect or moderating role, indicating uniform benefits across company scales. Findings suggest mining firms should enhance sustainability disclosure per GRI standards, strengthen governance, and maintain conservative capital structure to optimize market value.
PENGARUH PENGUNGKAPAN CARBON ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN MELALUI GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Via Wahyuningtyas; Mulyanto Nugroho
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1747

Abstract

This study aims to analyse the effect of carbon accounting disclosure and environmental performance on financial performance with good corporate governance (GCG) as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with causal methods and purposive sampling techniques, resulting in 13 companies as samples. The data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with the help of SmartPLS version 4 through outer model evaluation, inner model evaluation, and mediation effect testing. The results show that carbon accounting does not have a significant effect on financial performance, but it does have a significant effect on GCG. Environmental performance has a positive and significant effect on financial performance and GCG. Furthermore, GCG does not have a significant effect on financial performance and is unable to mediate the effect of carbon accounting or environmental performance on financial performance. These findings indicate that environmental performance has a more dominant direct effect on the financial performance of energy sector companies.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT DALAM PENYUSUNAN LAPORAN KEUANGAN PADA TOKO SEMBAKO AMANAH SUKSES KECAMATAN TAMBAKSARI Annisa Rahma Qur’aini; Cholis Hidayati
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1748

Abstract

This study aims to analyze the implementation of Private Entity Financial Accounting Standards (SAK EP) in the preparation of financial reports at the Amanah Sukses Grocery Store located in Tambaksari District, Surabaya, and to identify obstacles in its implementation. This research uses a qualitative approach with a case study research type. Data collection techniques are carried out through observation, in-depth interviews, and documentation. The main informants in this study are the owner and manager of the store. The results of the study indicate that financial recording at the Amanah Sukses Grocery Store is still carried out simply and manually, which is limited to recording cash inflows and outflows, the preparation of financial reports is not fully in accordance with the provisions of SAK EP, because it does not include a report on financial position, profit and loss report, a report on changes in equity, a systematic cash flow report, and notes to the financial statements. The main obstacles in the implementation of SAK EP include the owner's limited understanding of accounting standards, limited human resources, and the suboptimal use of technology in financial recording. This study recommends the need for accounting assistance and training for MSMEs, as well as the use of a simple digital recording system so that the implementation of SAK EP can be carried out gradually and sustainably.  
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Nila Rista Anindita; Osmad Muthaher
Jurnal Akuntansi dan Bisnis (AKUNTANSI) 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.v6i1.1759

Abstract

This study aims to examine the effect of corporate governance, measured by institutional ownership, managerial ownership, independent commissioners, audit committee, and audit quality, on tax avoidance. This research employs a quantitative approach using secondary data obtained from annual reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used is purposive sampling, resulting in a total sample of 63 companies. The data analysis technique applied in this study is multiple linear regression analysis, processed using SPSS software version 26. The results of this study indicate that corporate governance, as measured by institutional ownership, managerial ownership, independent commissioners, and audit committee, has a negative and significant effect on tax avoidance, while corporate governance measured by audit quality has no significant effect on tax avoidance.

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