JAKBS
Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. 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 four times a year (January, Appril, July, And October).
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<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan dan Intensitas Modal Terhadap Tax Avoidance (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Listing di Bursa Efek Indonesia 2018-2021) ]]>
<![CDATA[Ingra Sovita Sovita]]>;
<![CDATA[Fadilah Nurul Khairat]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.19
<![CDATA[Differences in interests between taxpayers and the government lead to tax avoidance actions carried out by taxpayers, one of which is by taking advantage of loopholes in tax legislation. This study aims to determine and analyze the effect of profitability, firm size and capital intensity on tax avoidance. The sample in this study is a food and beverage sub-sector manufacturing company for the 2018-2021 period. The sample selection technique used a purposive sampling method in order to obtain a sample of 13 companies with 56 observational data. Testing was carried out with the help of SPSS (Statistical Product and Service Solution) and data analysis using in this study using multiple linear regression analysis. The results showed that firm size has a significant negative effect on tax avoidance, while profitability and capital intensity have no effect on tax avoidance.]]>
<![CDATA[Manajemen Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP Kota Medan (Studi Kasus Mahasiswa di Kota Medan) ]]>
<![CDATA[Putri Apriyani br Rangkuti]]>;
<![CDATA[Fadillah Hanum]]>;
<![CDATA[Dini Lestari]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.20
<![CDATA[Personal financial management is the application of the concept of financial management at the individual level. Financial management, which includes financial planning, management and administrative activities, is very important in achieving economic health. Planning activities include planning activities for the results that will be used for all. The purpose of this research is to find out how students who receive KIP scholarships can manage their finances. This study used a qualitative descriptive approach with a sample of some students who received KIP scholarships for lectures in the city of Medan. In this study used data collection methods in the form of observation, interviews, and literature study. The results showed that students who received KIP scholarships were able to use the funds as well as possible, especially for living costs and other college needs. However, the funds provided were still insufficient to meet these needs, coupled with the ever increasing needs and selling prices, transportation services, fuel, and others also increasing. Some of them even work part time or are supported by their families to cover the shortfall]]>
<![CDATA[Pengaruh DPR, ROA Dan Inflasi Terhadap Volatilitas Harga Saham ]]>
<![CDATA[Ratu Andhita Trihadiyanti]]>;
<![CDATA[Immas Nurhayati]]>;
<![CDATA[Renea Shinta Aminda]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.21
<![CDATA[This study aims to determine the simultaneous and partial effect of the Dividend Payout Ratio, Return On Assets and Inflation on Stock Price Volatility in Property, Real Estate, And Building Construction sector companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The objects of this research are all property, real estate, and building construction companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The sampling method used purposive sampling with a total of 5 companies in the Property, Real Estate and Building Construction sector. The data analysis method used is the classical assumption test, panel data regression analysis, analysis of the correlation coefficient and determination, hypothesis testing using the t test (partial) and f test (simultaneous). The results using the t (partial) test show that the Dividend Payout Ratio variable has a significant effect on Stock Price Volatility, while the Return On Assets and Inflation variables have no significant effect on Stock Price Volatility. Then the f (simultaneous) test shows that the variables Dividend Payout Ratio, Return On Assets and Inflation have a significant effect on stock price volatility.]]>
<![CDATA[Perlindungan Hukum Privasi Dan Data Pribadi Konsumen Pengguna Jasa Aplikasi Grab ]]>
<![CDATA[Ira Yanti]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.33
<![CDATA[This study aims to analyze the regulation of personal data and legal protection of consumer personal data for misuse of personal data and efforts that can be made by consumers of online transportation services against misuse of consumer personal data with case studies ordering food from the grabfood application. This research uses internet searching method, interview searching and library research approach. Where this internet searching method is the process of searching data through internet media to obtain information based on references, journals, articles and legislation online relating to the object of research. In addition, internet searching is also interpreted as searching data using the internet in order to find supporting data needed for research. Internet searching is also known as online search method. The way to do this is through data tracking, through online media so that it allows researchers to utilize information data in the form of data or theory which if it can help to conduct research. Then the searching interview or interview is a conversation between two people to get some information that is useful for research. Interviews were conducted in this study by sharing several questions via social media with several research objects and finally the library research approach, namely conducting research from various library sources, including books, journals, magazines, newspapers, and documents used to search for objects. which are desired. Regulations for personal data protection in Indonesia are still regulated in several sectoral arrangements. Use of personal data without the consent of the owner of personal data, including misuse of personal data. In the terms of use of the grab service, consumer personal data settings are regulated in the grab privacy policy. The grab application protects grab users' personal data from data leaks and is used by other parties without the consent of the data owner. Meanwhile, the form of legal protection of personal data against misuse of personal data can be subject to sanctions in the form of imprisonment or administrative sanctions. There needs to be a comprehensive regulation that specifically regulates the protection of consumer personal data. Consumers can resolve disputes by deliberation, arbitration and court.]]>
<![CDATA[Peran Database Dalam Sistem Informasi Manajemen ]]>
<![CDATA[Kharisma Syahputri]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[Pada era globalisasi saat ini, kebutuhan akan informasi semakin penting dan mendesak. Keefektifan informasi sangat bergantung pada adanya fasilitas dan infrastruktur yang sesuai. Komputer tidak hanya digunakan di tempat kerja tetapi juga memainkan peran penting dalam kehidupan sehari-hari masyarakat. Oleh karena itu, implementasi sistem informasi manajemen berbasis komputer yang memberikan keunggulan kompetitif menjadi sangat penting dan diutamakan. Sistem-sistem ini, yang dikenal sebagai Sistem Informasi Manajemen (SIM), berfungsi untuk memproses transaksi organisasi, memberikan dukungan informasi, dan membantu dalam proses pengambilan keputusan. Keberhasilan SIM secara besar-besaran bergantung pada sistem database, yang merupakan komponen integral dari sistem secara keseluruhan. Untuk memahami lebih dalam peran database dalam sistem informasi manajemen, digunakan metode pendekatan deskriptif. Temuan penelitian ini menyoroti pentingnya database dalam sistem informasi manajemen.]]>
<![CDATA[Pengaruh Kualitas Produk Dan Kualitas Terhadap Pelayanan Kepuasan Konsumen (Studi Kasus Pada Restorant Ayam Bakar, Medan) ]]>
<![CDATA[Riska Febrianti Aulia]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.37
<![CDATA[The aim of this research is to find out how the product quality and service of a restaurant affect consumers. This restaurant is quite popular because it has a distinctive taste that is different from other restaurants. The method used in uu research is a qualitative method which uses the results of a questionnaire consisting of 50 people. interviews and documents The location in this study used the purposive area method. The results of the study showed that they were very satisfied with the products of the teticliut restaurant, in terms of sufficient space, strategic so that many of the visitors admired the terachut place both among young people and adults. Apart from a strategic location, the place has facilities such as wifi. private nungan, and karaoke. From the observed results, many visitors are satisfied with the products from the restaurant. From a service perspective, the restaurant is very satisfied.]]>
<![CDATA[Database Management System Pada Perusahaan ]]>
<![CDATA[Sucinta Tri Nurhayati]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[In a company using all the roles of technology in its application to increase productivity. One of them is the database. This journal aims to find out that the database acts as a collection of information data that is systematic, checked, and processed to obtain more accurate information. The database also functions as a grouping of data to facilitate its identification of data later. The software used to process and use databases is the Database Management System (DBMS). The DBMS system can later provide optimal information for decision making within a company.]]>
<![CDATA[Perlindungan Data Privasi Konsumen Layanan Gojek Berdasarkan Hukum ]]>
<![CDATA[Juwairiazizah Rasta]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.47
<![CDATA[Perkembangan sektor industri yang berkembang seiring dengan perkembangan teknologi tentunya berdampak besar terhadap perekonomian suatu negara yang kemudian membawa masyarakatnya menuju era ekonomi digital.Perkembangan teknologi yang ada di Indonesia membawa pengaruh terhadap perkembangan zaman khususnya pada perdagangan secara online yang sedang trend dikalangan konsumen termasuk salah satunya yaitu gojek pada layanan gofood. Dengan berkembangnya perdagangan secara online seperti pada gojek yang ada diindonesia yang disertai dengan banyaknya pengguna pada gojek membuat banyak juga penyalahgunaan data pribadi konsumen yang bocor maupun terkena hack. Penelitian ini bertujuan untuk mengetahui bagaimana perlindungan hukum terhadap data pribadi konsumen pengguna jasa gojek. Penelitian ini menggunakan metode Yuridis Normatif yaitu pendekatan yang dilakukan berdasarkan bahan hukum utama dengan cara menelaah teori teori, konsep-konsep, asas-asas hukum serta peraturan perundang-undangan yang berhubungan dengan penelitian ini. Berdasarkan hasil penelitian dinyatakan bahwa Hubungan hukum antara perusahaan GO-JEK dengan penyedia jasanya (driver) adalah kemitraan. Dalam Ketentuan Penggunaan GO-JEK dijelaskan bahwa penyedia layanan hanya merupakan mitra kerja dan bukan pegawai, agen atau perwakilan GO-JEK. . UU Nomor 13 Tahun 2003 tentang Ketenagakerjaan hanya mengatur tenaga kerja yang dalam hubungan kerja berdasarkan perjanjian kerja, tidak mencakup mengenai hubungan hukum melakukan pekerjaan diluar hubungan kerja. Sehingga dari sisi tanggung jawab, pada hubungan hukum berdasarkan kemitraan ini terletak pada diri pribadi pekerja. secara terang pihak GO-JEK tidak bertanggung jawab atas penyimpanan data pribadi konsumen oleh driver dengan cara apapun sehingga GO-JEK juga tidak akan bertanggung jawab atas segala penyalahgunaan informasi pribadi konsumen oleh driver setelah berakhirnya layanan yang diberikan. Penjelasan ini tercantum pada Ketentuan Privasi GO-JEK. Namun terhadap driver GO-JEK yang dilaporkan dan bisa dibuktikan telah melakukan penyalahgunaan data pribadi konsumen, baik berupa ancaman maupun rayuan yang ditujukan kepada konsumennya, maka sanksinya adalah dikeluarkan/diberhentikan.]]>
<![CDATA[Perlindungan Privasi Dan Data Pribadi Konsumen Pada E – Commerce ]]>
<![CDATA[Wanda Aprilly Charos]]>;
<![CDATA[Muhammad Irwan Padli Nasution2]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.50
<![CDATA[The online market place system is one form of development of e-commerce activities. Commerce. The online marketplace system provides facilities for online shopping activities which contains various services to make it easier for online consumers (e-consumers). On the other hand, services that make it easier there are potential threats for online consumers, especially related to personal data and online consumer privacy the. This research discusses the protection of personal data and e-consumer privacy on the online marketplace system using normative research methods (legal research). The research approach used is Statute Approach, Conceptual Approach, Case Approach and Comparative Approach. The results of this study appear that the development of e-commerce in Indonesia has been going so fast, at least The state encourages the birth of new start-ups that can take advantage of various programs, one of them is "1000 technopreuner" and there are other programs. However, it will not run effectively without adequate legal protection, especially regarding the privacy rights of consumers. In the current national regulations there are Law Number 11 of 2008 concerning ITE, Government Regulation Number 28 of 2012 concerning Implementation Electronic Systems and Transactions. With these two legal regulations, the Ministry of Communication and Informatics can register and collect data for e-commerce business actors through a series of profiling processes and data-based reports to prevent consumers from being scammed carried out by irresponsible persons.]]>
<![CDATA[Pengaruh Harga, Citra Merek Dan Gaya Hidup Terhadap Keputusan Pembelian Hijab Bella Square Di Kalangan Mahasiswa FEBI UINSU ]]>
<![CDATA[Nailul Muna]]>;
<![CDATA[Tuti Anggraini]]>;
<![CDATA[Atika]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.52
<![CDATA[This study aims to statistically prove the effect of price, brand image and lifestyle on purchasing decisions for Bella Square hijab among FEBI UINSU students. The sample method used in this study uses the formula hair, et al. The sample in this study were students who often buy or use Bella Square hijabs with a total of 75 people. The primary data obtained were analyzed by using multiple linear regression analysis through the IBM SPSS Statistics 25 program. The results of this study indicate that price has a significant effect on buyer decisions with a t-value of 2.074 > 1.6666, a significance of 0.002 <0.05. Brand image has a significant effect on buyer decisions with a t-value of 3.361 > 1.6666, a significance of 0.019 <0.05. Lifestyle has a significant effect on buyer decisions with a t-value of 2.011 > 1.6666, a significance of 0.001 <0.05. Price, brand image and lifestyle simultaneously have a significant effect on purchasing decisions for Hijab Bella Square among FEBI UINSU students with an f count of 11,581 > 2.73 with a significance of 0.001 <0.05.]]>
