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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 381 Documents
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Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Tax Avoidance Terhadap Pengungkapan Islamic Social Reporting (ISR) ( Studi Kasus Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index 70 (JII70) Tahun 2018 - 2022 ) Zahra Amri; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and tax avoidance on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Islamic Index 70 (JII70) in 2018-2022). This type of research uses quantitative research and the data used is secondary data. This research sampling technique used purposive sample technique and obtained 140 samples consisting of 28 companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2022. The data analysis technique of this study used multiple linear analysis techniques with the help of the SPSS version 21 program. The results of this study indicate that partially profitability has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Liquidity has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Leverage has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) and tax avoidance has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR). Simultaneously, all variables have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).
Analisis Kepuasan Pelanggan Terhadap Pelayanan BMT NU Cabang Ajung Moh Haris Balady; Achmad Roziqin; Ainun Nisa Nurhidayat Hakim; Indra Setiawan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Baitul Maal wat Tamwil Nahdlatul Ulama (BMT NU) is a microfinance institution operating based on Sharia financial principles. BMT NU offers savings and financing products to help build the economy, particularly at the middle to lower economic levels. BMT NU's products follow Sharia Accounting principles by providing profit-sharing to savings products, thereby boosting the motivation of depositors. Financing at BMT NU Ajung Branch also facilitates transactions using Sharia-compliant contracts and offers popular products like lasisma financing without collateral. This research aims to delve into the role of BMT NU in contributing to community economic empowerment. The research methodology includes analyzing customer satisfaction with BMT NU Ajung Branch services, conducting interviews with BMT NU customers, and reviewing relevant literature. The results indicate that BMT NU not only serves as a provider of Sharia financial services but also plays a role in enhancing financial inclusion, providing sustainable microfinance, and economically empowering the community. The implications of this research can strengthen the understanding of the positive contributions of BMT NU in supporting sustainable economic development at the local level.
Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Minat Menggunakan E-Commerce Terhadap Kinerja Umkm Di Kecamatan Kuranji Wahyu Awalul Ramadhan; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development and have an important role in the country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This research aims to determine the influence of Financial Literacy, Financial Inclusion, Interest in Using E-Commerce on MSME Performance. The population in this research is MSMEs in Kuranji sub-district. The sampling method used in this research is the purposive sampling method, so that 150 MSMEs in Kuranji sub-district are obtained. This research data was obtained from the results of a questionnaire. The data analysis techniques used are descriptive statistical analysis, data quality testing, regression analysis and hypothesis testing. The results of this research show that Financial Literacy has a positive and significant effect on the financial performance of MSMEs, Financial Inclusion has a positive and significant effect on the performance of MSMEs and Interest in Using E-commerce on the performance of MSMEs has a significant positive effect on the performance of MSMEs.
Pengaruh Love Of Money, Machiavellian, Idealisme Dan Religiusitas Pada Persepsi Etis Mahasiswa Akuntansi Di Kota Padang Rahmad Akbar; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the influence of love of money, Machiavellian, idealism, and religiosity on the ethical perception of accounting students in Padang City. The population in this study is Accounting Students in Padang City. The sample in this study used quota sampling method. Analysis technique using multiple linear regression analysis method The results of this study show love of money, Machiavellian, idealism, have no effect on the ethical perception of Accounting Students in Padang City. While religiosity has a significant positive effect on the ethical perception of accounting students. But simultaneously or together love of money, Machiavellian, idealism, and religiosity influence the ethical perceptions of accounting students. The contribution of this research is expected to provide accounting students with a better understanding of the influence of certain factors on their ethical behavior, so that they can make better and more responsible decisions in the future, providing valuable insight for readers, especially students, lecturers, accounting practitioners, and researchers, about what factors can influence students' ethical perceptions in local contexts, can gain a better understanding of how the drive to achieve financial success, manipulative attitudes, moral beliefs, and religiosity can influence students' ethical attitudes, and can be a basis for universities to develop curricula that are more effective in educating students about accounting ethics. By understanding the factors that influence students' ethical perceptions, universities can adapt learning approaches and offer more holistic training programs to help students develop a better understanding of ethics in accounting practice.
Analisis Faktor Yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Indonesia (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2022) Agnes Cania; Khadijah Ath Thahirah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Keberhasilan bank syariah dalam menjalankan kegiatan usahanya dapat dilihat dari seberapa besar Bagi Hasil yang berhasil diperoleh oleh bank tersebut. Sebagai lembaga yang penting dalam perekonomian, kegiatan operasional bank syariah membutuhkan adanya pengawasan kinerja keuangan yang baik oleh regulator perbankan. Terdapat beberapa faktor yang mempengaruhi kinerja pada Bank Umum Syariah seperti CAR, ROA, BOPO, dan FDR. Penelitian ini bertujuan untuk membuktikan secara empiris pengaurh faktor-faktor kinerja keuangan Bank Syariah terhadap tingkat bagi hasil deposito mudharabah. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling sesuai dengan kriteria yang telah ditentukan. Uji statistik digunakan untuk mendapatkan hasil analisa, secara simultan seluruh variabel yang digunakan dalam penelitian ini memiliki pengaruh terhadap tingkat bagi hasil deposito mudharabah denghan nilai 0,026 < a 0.05. Namun ketika diuji secara parsial, hanya variabel BOPO dan FDR yang memiliki pengaruh terhadap tingkat bagi hasil dengan nilai statistik 0.035 < a 0.05 dan 0.011 < a 0.05 sedangkan variabel CAR dan ROA tidak memiliki pengaruh terhadap tingkat bagi hasil dengan nilai statistik 0.313 > a 0.05 dan 0.444 > a 0.05.
Evaluasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SDN 14 Koto Panjang Pauh,Kota Padang Shintia Saputri; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

School Operational Assistance Funds (BOS) is a government assistance program to provide initial non-personnel costs for educational units. The aim of this research is to evaluate the use, management and reporting of BOS funds. The research method used is a qualitative descriptive method. The data collection procedure uses interview methods and documentation.The results of this research show that (1) the use of BOS funds is in accordance with the BOS technical guidelines (2) Management of BOS funds is in accordance with the 2021 BOS technical guidelines and is open and involves the school principal as the main person responsible. (3) Reporting of BOS Funds is in accordance with the 2021 BOS technical guidelines. For proof of reporting for every purchase or expenditure, a note or receipt must be made in accordance with the RKAS that has been made.
Prosedur Pelayanan Publik Melalui Inovasi Program E-Samsat UPT BPPD Kantor Bersama Samsat Jember Rahmasari, Isfani; Aprilia Difani; Toton Fanshurna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk memberikan informasi kepada pembaca mengenai Prosedur Proses Pembayaran Pajak Kendaraan Melalui E-Samsat Kota Jember dengan metode penelitian kualitatif. Adapum hasil yang diperoleh dari penelitian ini yaitu E-Samsat adalah Inovasi untuk memudahkan masyarakat melakukan pembayaran pajak kendaraan secara dalam jaringan,tanpa perlu datang dan mengurus persuratan dan peryaratan ke kantor Samsat secara langsung melainkan melalui daring seperti : Bank Jatim,M-Banking,Indomart dan lain-lain.  
Pengaruh Modal Sendiri Dan Kredit Usaha Rakyat (KUR) Terhadap Pendapatan Usaha (Studi Pada UMKM di Desa Padang Birik-Birik Kecamatan Pariaman Utara Kota Pariaman ) Yasnida; Kartini; Chairani Putri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of own capital and people’s business credit (KUR) on business income of MSMEs in Padang Birik-Birik Village, North Pariaman District, Pariaman City. The Population in this study were all MSMEs in Padang Birik-Birik Village in 2021 which amounted to 112 units while the sample was 60 respondent who used their own capital and KUR using the slovin formula with random sampling technique. The data analysis method used statistical test, validity and reliability, classical assumptions, multiple linear regression analysis, hypothesis testing (t test, F test) and the coefficient of determination test. The result showed that the variable of own capital on operating income with a value of tcount = 0,419 and ttable = 1,673 at a significant level of 0,677 > 0,05, so it can be concluded that the variable of own capital has no partial effect on operating income, so it can be concluded that H0 is accepted and H1 is rejected. The result showed that the variable of people’s business credit (KUR) on business income with a value of tcount = 4,959 and ttable = 1,673 at a significant level of 0,00 < 0,05. So it can be concluded that the second hypothesis is accepted. The result of this study indicate that equity and people’s business credit (KUR) simultaneously on business income, obtained a calculated value of Fcount = 46,830 and Ftable = 3,16 with sig = 0,00 < 0,05. The result of calculations using the SPSS 16.0 program can be seen that the coefficient of determination adjusted R square = 0,608. This means that 60,8% of operating income can be explained by the variables of own capital and people’s business credit (KUR) while the remaining 30,2% of the value of operating income is influenced by other variables not examined not in this study.
Pengaruh Likuiditas Dan Laverage Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022) Mexano Hans Gery
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the extent of influence, liquidity and leverage on the profitability of pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research is quantitative research. The population of this research is all pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sample selection was carried out using the purposive sampling method and resulted in a selected sample of 35 samples. The data collection technique used is documentation, with documents in the form of company financial reports for 2019-2022. The data analysis technique uses descriptive analysis, classical assumption testing, and hypothesis testing using multiple linear regression analysis with SPSS 16 tools. The results of the research show that: both variables have a significant effect on Y. and an Adjusted R Square value of 0.363 or 36.3 is obtained. % This means that 36.3% of the profitability variable is influenced by liquidity and the remaining 63.7% of leverage is influenced by other variables outside of this research variable.
Implementasi Prinsip Good Governance Terhadap Pelaporan Keuangan Pada Dinas Perumahan Rakyat Kawasan Permukiman Dan Cipta Karya Kabupaten Jember Monica Adelia Putri; Nova Puspita Ramadhani; Nabilatul Mufidah; Siti Indah Purwaning Yuwana4
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The principles of Good Governance play an important role in realizing clean government and realizing community welfare. Therefore, to achieve better governance, especially in the public housing service in residential areas and creative works, it is necessary to apply the principles of good governance in carrying out its authority, such as preparing financial reports. The purpose of this research is to find out about the implementation of Good Governance principles in financial reporting in the public housing service in residential areas and creative works of Jember district. This research uses a qualitative descriptive research method. The results of the research are that the implementation of good governance principles in the public housing service in residential areas and creative works of Jember district has been carried out well and has had a positive influence on its management.

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