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JAKBS
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29879078     DOI : https://doi.org/10.47233/jakbs
Core Subject : Economy,
Economics, Econometrics & Finance
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).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 60 Documents
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Search results for , issue "Vol. 3 No. 2 (2025): Juli - September" : 60 Documents clear
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Aprilia, Fista Lindu; Marshanda; Salsabilla, Echa; Kania, Sherly Indah; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Analisis Pendapatan Nelayan Pemilik Bagang Perahu: Studi Kasus Di Kecamatan Bontoharu Kabupaten Kepulauan Selayar Nurul Nadya; Wa Ode Rayyani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the income of fishermen who own bagang boats in Bontoharu District, Selayar Islands Regency. Qualitative methods are used to deeply understand the factors that influence fishermen's income, including social, economic, and environmental aspects. Data were collected through in-depth interviews with fishermen, direct observation, and analysis of related documents. The results of the study indicate that fishermen's income is influenced by various factors, such as the type of fish caught, fishing season, and access to markets. In addition, challenges faced by fishermen, such as climate change and government policies, also contribute to income fluctuations. These findings are expected to provide insight for policy makers in formulating better strategies to improve the welfare of fishermen in the area.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Salsabilla, Echa; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Analisis Trend Series Dan Common Size Dalam Menilai Kinerja Keuangan Pada PT. Pertamina Sebelum Dan Sesudah Covid-19 Erma Nuriyah; Dwiati Marsiwi; Titin Eka Ardiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT. Pertamina sebelum dan sesudah pandemi Covid-19 menggunakan pendekatan trend series dan common size. Pandemi COVID-19 pada akhir tahun 2019 memberikan dampak signifikan terhadap perekonomian global, termasuk sektor perminyakan di Indonesia. Laporan keuangan PT. Pertamina tahun 2018-2023 dianalisis untuk memahami bagaimana perusahaan mengelola aset, liabilitas, ekuitas, pendapatan, dan beban di tengah tantangan tersebut. Hasil analisis trend series menunjukkan kenaikan aset, liabilitas, dan ekuitas sebelum, saat, dan sesudah pandemi, meskipun liabilitas menunjukkan persentase yang lebih besar dibandingkan ekuitas. Pada laporan laba rugi, terdapat fluktuasi pada beban pokok penjualan dan laba, namun secara umum menunjukkan pengelolaan yang baik untuk mencapai profitabilitas. Analisis common size lebih lanjut memperjelas proporsi setiap akun terhadap total aset atau penjualan, memberikan gambaran mendalam tentang struktur keuangan dan efisiensi operasional perusahaan. Penelitian ini memberikan wawasan mengenai ketahanan dan strategi adaptasi PT. Pertamina dalam menghadapi krisis finansial, serta dapat menjadi referensi bagi investor dan manajemen dalam pengambilan keputusan.

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