cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dio Prima Mulya
Contact Email
jurnal.jakbs@gmail.com
Phone
+6281377008616
Journal Mail Official
soelarno@unidha.ac.id
Editorial Address
Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
Location
Unknown,
Unknown
INDONESIA
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 485 Documents
 8   9   10   11   12 
Sistem Informasi Akuntansi Penjualan Tenaga Listrik Tahun 2023 PT PLN ULP Genteng Syafira Ilma Maulida; Rini Puji Astuti; Devi Kumala Sari; Hanifah Sulviana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.747

Abstract

This research aims to analyze the electricity sales accounting information system at PT PLN (Persero) ULP Genteng, one of the customer service units under the PT PLN (Persero) UP3 Banyuwangi network service area. The focus of this research includes electricity sales during 2023 with the aim of finding out whether the accounting information system is running well. The data source used in this research is primary data, which the researcher obtained directly from the original source. This research reveals that electricity sales in 2023 will continue to increase in line with the growth of the productive age population and societal development. Customer data shows consistent increases, driven by household and business needs. So, the increase in electricity sales can be understood through internal and external factors that influence consumers and electricity needs. The benefit of this research is to provide an understanding of the role of the electricity sales accounting information system, so that it can increase the efficiency and accuracy of PT PLN (Persero) ULP Genteng's financial records.
Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Perbankan Syariah Di Indonesia Periode 2020 - 2022) Nada Berliana; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.748

Abstract

This research aims to test and conduct an analysis of the influence of murabahah, mudharabah and musyarakah financing on the profitability of Islamic banks in Indonesia in 2020-2022. This research uses quantitative research methods using data in the form of numbers. Secondary data is in the form of annual reports found on the websites of each sharia bank in Indonesia and on the financial services authority (OJK) website. The sampling technique used purposive sampling, 11 Islamic banks were sampled in this study over a 3 year period. This research was assisted by SPSS computers using descriptive tests, classical assumption tests and multiple linear regression tests. The results of this research show that murabahah financing has a significant effect on profitability, mudharabah financing has no effect on profitability and musyarakah financing has no effect on profitability.
Analisis Anggaran Dan Realisasi Terhadap Pengelolaan Dana Bos di SMA Negeri 1 Sitiung Annisa Rahma Asfitrin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.750

Abstract

This research evaluates the alignment between the budget and the realization of the School Operational Assistance (BOS) funds in SMA Negeri 1 Sitiung with Articles 13 and 14 of the Minister of Home Affairs Regulation Number 62 of 2011. The study is conducted at SMA Negeri 1 Sitiung, West Sumatra Province. Primary and secondary data serve as the information sources. The research method employed is qualitative descriptive, comparing practices with theory, and concluding findings in a thesis. The results indicate that the management of BOS funds in SMA Negeri 1 Sitiung complies with the applicable BOS guidelines, referring to the Minister of Education and Culture Regulation Number 6 of 2021. The reporting of BOS funds in the school is comprehensive and detailed, ensuring accountability to the government and avoiding issues of delayed disbursement and BOS.
Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi ( studi pada Perusahaan Manufaktur industri Pariwisata dan Rekreasi yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2022 Dian Aulia Putri; Ratnawati raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.753

Abstract

This research aims to examine the influence of capital structure and company size on financial performance which is moderated by good corporate governance in tourism and recreation industry manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2022. In this research the method used is quantitative using data secondary, the sample was taken using purposive sampling and 40 companies were obtained that met the sample determination criteria. The technique used in this research is multiple linear regression analysis and MRA analysis using SPPS version 21. The results of this research show 1). Capital structure has a positive and significant effect on financial performance. 2) Company size has no significant effect on financial performance. 3) Good corporate governance is able to moderate positively and significantly the influence of capital structure on financial performance. 4) Good corporate governance is not able to moderate the influence of company size on financial performance.
Inovasi Aplikasi Info PBBP2 Untuk Meningkatkan Realisasi Pembayaran Pajak Bumi Dan Banugunan Di Kabupaten Agam Nofril Astri Putra; Roni Eka Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.755

Abstract

This research aims to increase the realization of Rural and Urban Land and Building Tax payments in Agam Regency. This type of research is qualitative research. Data collection techniques that use words in descriptive form. Data includes interviews, notes that occur in the field, photographs, personal documents related to research, memos and official records. Data analysis is carried out by descriptive analysis, where after the collected data is processed and then analyzed by giving an interpretation. The results showed that the long span of control over the realization of Land and Building Tax in Agam Regency indicates a continuous and sustainable effort in improving the effectiveness of tax collection and meeting tax revenue targets. With the implementation of the Info PBBP2 application innovation, this span of control is further expanded. The responsive Info PBBP2 application that can be accessed through various platforms allows taxpayers to make tax payments easily and conveniently. They can access billing information, payment history, and make transactions online without having to come to the tax office physically. This reduces administrative barriers and increases convenience for taxpayers in fulfilling their tax obligations.
Pengaruh Penggunan E-Commerce, Financial Technology, Media Sosial Dan Modal Terhadap Pendapatan UMKM Kota Padang Ferliansyah; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.759

Abstract

Intense competition necessitates MSME owners to utilize existing technologies to remain competitive. Despite the advanced state of technology, much of MSMEs in Indonesian haven’t used it yet for bussiness sustainability. This study aims to know how much effect of e-commerce, financial technology, social media and capital has on MSME income in Padang City. The population in this study is the owner of MSMEs in Padang City specifically in Koto Tangah with nonprobability sampling method. The result of this study prove that e-commerce has no effect on MSME income. Meanwhile, financial technology, social media and capital has effect on MSMEs income. However, the use of e-commerce, financial technology, social media and capital has a simultaneous effect on MSMEs income. This study conducted in only Koto Tangah district area. For the next study, expected to conduct more extensive area.
Pengaruh Pengetahuan Pengelolaan Keuangan, Sikap Pengelolaan Keuangan, Dan Kepribadian Terhadap Perilaku Pengelolaan Keuangan UMKM Di Kota Padang Humairah Khairunnisa; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.765

Abstract

This research aims to determine the influence of financial management knowledge, financial management attitudes, and personality towards financial management behavior in UMKM (micro, small, and medium enterprises). The location of the object of this research is UMKM in Padang City. Data processed a result of disturbing questionnaires to 100 UMKM respondents. The results of this research show that data using statistical calculations via the SPSS version 23 application showed that (1) financial management knowledge had a significant positive effect on financial management behavior (2) attitudes financial management does not have a significant positive effect on financial management behavior (3) personality does not have a significant positive effect on financial management behavior
Pengaruh Struktur Modal, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Annisa Shalmi Jhon; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.768

Abstract

The aim of this research is to determine the influence of capital structure, liquidity and profitability on the financial performance of companies in the food and beverage subsector manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The variable used to measure capital structure is the debt to equity ratio (DER), the liquidity variable is measured by the current ratio (CR), profitability is measured by return on assets (ROA), and the financial performance variable is measured by return on equity (ROE). The population of this research is food and beverage subsector manufacturing companies listed on the IDX for the 2020-2022 period with a total of 84 companies. Using purposive sampling and random sampling, a sample of 25 companies was taken. The analysis technique used is multiple linear regression analysis and hypothesis testing and classical assumption tests are also carried out which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, with an alpha significance level of 5%. The research results show that the capital structure variable (DER) has no influence on ROE. The liquidity variable (CR) has no effect on ROE, while the profitability variable (ROA) has a significant effect on ROE. The variables capital structure (DER), liquidity (CR) and profitability (ROA) simultaneously influence ROE.
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal Dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Pada Perangkat Daerah (PD) Kota Pariaman Fathiah; Febrita Thresia Zen
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.771

Abstract

This research aims to determine the effect of implementating Government Accounting Standards, InternalControl System and Accounting staff Competence City Regional Apparatus. The data in this research was collected by distributing questionnaires to 30 employess, and then thereslts of the questionnnaire data were tested using validityand reliability test, data analysis techniques using classicassumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing.The results of the t test research show that (1) the application of Government Accounting Standards has a significant effect on the quality of financial reports in the Regional Apparatus of Pariaman City whit a t-count value of 13.132 and a significance value of 0.000 <0.05, (2)The Internal Control System has a significant effect on the quality of financial reports at the Pariaman City RegionalApparatus with a t-Count value of 10.397 and a significance value of 0.008 <0.05 and (3) Accounting staff competency has a significant effect on the quality of financial reports at the Pariaman City Government Regional Apparatus with a t-count value amounting to 9.597 and a significance value of 0.011,0.05. The result of the f test show that the implementation of Government AccountingStandards, Internal Control Systems, and Acconting Standards, Internal Control Systems, and Accounting staff competency simultaneously (Together) has an effect on the quality of financial reports in pariaman city Regional Apparatus with a calculated F Value of 61.732 and a significant value 0.000.05. Based on the results of the determination test, it can be seen that from the calculations the adjusted R Square value is 0.863. This shows that the large percentage of financial report quality (Y) thay can be explained by the independent variable implementation of Government Accounting Standards (X1), Internal Control System (X2), and Accounting staff competency (X3) is 86.3 %, while the remaining is 13.7 is influenced by other variables outside the model.
Analisis Mekanisme Area Financing Operation (AFO) Dalam Pembiayaan Nasabah Pada PT. Bank Syariah Indonesia KC Jember Sudirman Rifqiyan Humaidillah; Vipta Riani Okta Fianti; Mila Rosa
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.774

Abstract

Basically, sound financial financing will generate large profits for the bank itself, when compared to other service activities. However, there are many risks in the financing process at banks. Both conventional banks and Islamic banks should also use the Precautionary Principle to reduce financing risks to prevent problematic or substandard financing. Apart from being caused by consumers, the negligence of the termination officer can also result in risks to financing facilities. This study aims to find out how BSI KC Jember Sudirman regulates the financing process mechanism to make it safer and more accessible to customers. In this case, BSI KC JEMBER Sudirman has a unit called Area Financing Operation (AFO) which is in charge of checking customer files that are eligible to disburse financing funds. This type of research is descriptive qualitative and a tool to search for data by means of interviews, observation and documentation. The results of this study show that the Area Financing Operation (AFO) mechanism includes administrative functions and processes, namely ensuring the completeness of customer financing documents.

Page 10 of 49 | Total Record : 485

 8   9   10   11   12 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Juli - September Vol. 4 No. 1 (2026): April - Juni Vol. 3 No. 4 (2026): Januari - Maret Vol. 3 No. 3 (2025): Oktober - Desember Vol. 3 No. 2 (2025): Juli - September Vol. 3 No. 1 (2025): April - Juni Vol. 2 No. 4 (2025): Januari - Maret Vol. 2 No. 3 (2024): Oktober - Desember Vol. 2 No. 2 (2024): Juli - September Vol. 2 No. 1 (2024): April - Juni Vol. 1 No. 4 (2024): Januari - Maret Vol. 1 No. 3 (2023): Oktober - Desember Vol. 1 No. 2 (2023): Juli - September Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS) More Issue