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INDONESIA
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 127 Documents
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PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH di BPKAD PROVINSI JAWA TENGAH Iin Indarti; Retno Ginanjar; Wenny Ana Adnanti; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.813

Abstract

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 ​​respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items
TANTANGAN DAN PELUANG DALAM PENERAPAN AKUNTANSI MANAJEMEN BERKELANJUTAN DI NEGARA BERKEMBANG Firdaus; Dwi Astono, Ari; Nurhayati, Nurhayati; Jatmiko, M Roby; Sitti Nurrahmah, Wa Ode; Sulistiyaningsih, Sri; Hendriyanto, Asepta; Mulyanto, Kukuh; Ismanto, Fiderius; Effendi, Meizar
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.814

Abstract

The implementation of Sustainable Management Accounting (SMA) in developing nations is examined in this paper along with its prospects and obstacles. To achieve long-term sustainability, SMA incorporates social, economic, and environmental factors into business decision-making. SMA adoption in underdeveloped nations is hampered by issues like a lack of funding, a lack of environmental consciousness, and a lack of training and technology. SMA does, however, also have a number of noteworthy advantages, including increased operational effectiveness, better risk management, and higher standing in a global marketplace that is becoming more and more concerned with sustainability. This study examines the challenges and tactics in implementing SMA using a qualitative methodology and case studies of businesses in underdeveloped nations. It is anticipated that the results will help businesses and policymakers create and implement SMA in a way that promotes social, economic, and environmental sustainability.
MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
PENGARUH KOMPETENSI SDM, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN LAPORAN KEUANGAN Sugiarti; Hasanah Setyowati
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.839

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel kompetensi SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap keandalan laporan keuangan dengan studi kasus pada kantor K/L di Yogyakarta.. Sampel dalam penelitian ini adalah petugas penyusun laporan keuangan. Data yang digunakan adalah data primer yang dilakukan analisis dengan SPSS. Metode analisis data menggunakan uji asumsi klasik dan uji hipotesis dengan menggunakan uji t dan uji f. Hasil dari pengolahan data pada penelitian ini menunjukkan bahwa Kompetensi SDM tidak berpengaruh positif dan signifikan terhadap keandalan laporan keuangan, sedangkan pemanfaatan teknologi informasi dan Sistem pengendalian internal berpengaruh positif dan signifikan terhadap keandalan laporan keuangan
The IMPACT OF CRYPTOCURRENCY ON THE TRADITIONAL BANKING SYSTEM IN INDONESIA: A THREAT OR COMPLEMENT Rolando, Benediktus
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.861

Abstract

This study explores the relationship between cryptocurrency and the traditional banking system in Indonesia, aiming to determine whether cryptocurrency acts as a threat or a complement to conventional banking practices. The research employs a systematic literature review methodology, conducting extensive searches through the Scopus and Google Scholar databases to gather relevant data and insights. The rapid growth and adoption of cryptocurrencies, particularly Bitcoin, have revolutionized financial interactions by providing decentralized alternatives that enhance transaction efficiency and reduce costs, thereby challenging the established norms of the traditional banking system. The study reveals the dual nature of cryptocurrencies, highlighting their potential to compete with traditional banks while also presenting opportunities for innovation through the integration of blockchain technology, which can improve transparency and security in financial transactions. The regulatory environment in Indonesia plays a crucial role in shaping the dynamics between cryptocurrency and the banking sector. Currently, cryptocurrencies are classified as commodities, but the legal framework remains ambiguous, potentially exposing banks to risks such as money laundering and fraud. The findings emphasize the importance of establishing a balanced regulatory approach that can effectively harness the benefits of cryptocurrency while mitigating its associated risks. By doing so, Indonesia can foster an environment where both traditional banks and digital currencies can coexist and thrive, contributing to the development of a more robust and inclusive financial ecosystem.
DETERMINAN ROA, DER DAN NPM TERHADAP HARGA SAHAM PERUSAHAAN TEKNOLOGI DENGAN TOTAL ASET SEBAGAI VARIABEL KONTROL DI BURSA EFEK INDONESIA Filipus Argentano Guntur Suryaputra
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.865

Abstract

This study aims to analyze ROA, DER, NPM and Company Size as control variables for the Stock Price of Technology companies listed on the Indonesia Stock Exchange. Stock Price is a very important element in showing the value of the company and also the return on investment. The analysis method used was multiple regression, with samples during the 2019-2022 period. The results of the study show that ROA has a positive and significant effect on the Stock Price, showing that technology companies with high profits tend to have excellent corporate value in the eyes of investors. This finding provides important insights for investors in considering investing in technology companies. Technology companies should consider how in the future to earn profits not only to expand market share.
PEMANFAATAN TEKNOLOGI FINANSIAL (FINTECH) UNTUK MENINGKATKAN INKLUSI KEUANGAN PADA UMKM Slamet abdul azis; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.870

Abstract

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.
PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Rizal Rahmat Cahyadi; Achmad Tjahjono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.872

Abstract

This study aims to determine the effect of thin capitalization, capital intensity, and profitability on tax avoidance with institutional ownership as moderation. The population in this research consists of mining sector companies that were listed on the IDX during the 2019-2023 period. The sample in this study used purposive sampling method and obtained 20 companies. The research utilizes secondary data, analyzed using descriptive statistical methods and MRA. The findings reveal that thin capitalization does not influence tax avoidance, whereas capital intensity and profitability exhibit a significant positive impact on tax avoidance. Furthermore, institutional ownership is unable to moderate the relationship between thin capitalization and tax avoidance. However, institutional ownership effectively weakens the influence of capital intensity and profitability on tax avoidance. The lesson we can take is that companies need to manage capital intensity and profitability transparently to reduce the risk of tax avoidance and audit. Institutional ownership acts as an effective supervision that can weaken the impact of these two variables, so it needs to be improved in corporate governance.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PROPERTY DAN REAL ESTATE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABLE MODERASI indriana setya wardani; Achamad Tjahjono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.873

Abstract

The research focuses on evaluating the impact of capital structure, liquidity, and profitability on the value of companies engaged in the real estate sector and has been on the Indonesia Stock Exchange (IDX) list for the period 2018-2023. The more rapid and intense the competition faced by various companies in this field, the more this study seeks to determine the magnitude of the significant influence of all independent variables on the valuation of a company, as well as the role of company size, which is determined to be a moderating factor. Quantitative methods based on secondary data are the basis for conducting research, with the company's public financial statements as secondary data. Purposive sampling plays an important role as a form of sampling whose data is analyzed through multiple regression and moderation analysis. The findings of this study show that with positive significance, liquidity and profitability affect firm value, but capital structure does not exert its influence. In addition, firm size is found to moderate the interaction of liquidity with firm value but has no moderating effect on the relationship of capital structure and profitability on firm value..
GOOD CORPORATE GOVERNANCE DALAM SEKTOR PERBANKAN: ANALISIS IMPLEMENTASI BERDASARKAN KEBIJAKAN BI Nurdhiana; Triani; Yuniarningtyas
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.875

Abstract

This research aims to analyze the implementation of Good Corporate Governance at Bank BNI KK Pandanaran Semarang. The population in this study was all staff of the Internal Supervisory Unit (SPI) of Bank BNI KK Pandanaran Semarang, totaling 32 people. Data were analyzed using the Dean J. Champion formula. The results of the research show that overall Good Corporate Governance at Bank BNI KK Pandanaran Semarang has been implemented well. The principles of Accountability and Fairness have been implemented very well. The principles of Transparency, Independence and Accountability have been implemented well.

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