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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 485 Documents
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Analisis Marketing Mix terhadap Produk Tadyra (Tabungan Ady Hari Raya) di BPR ADY JEMBER Cabang Rambipuji Rahma Dwi Mayasari; Risalatul Muawanah
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.v1i4.817

Abstract

Marketing mix is asset of marketing variabels, wichh are used by companies to pursue desired sales targets. The purpose of writing this journal is to find out the marketing mix against the savings product on BPR ADY JEMBER Cabang Rambipuji through direct observation. The type of research used is qualitative research, which is type of study that has descriptive properties and tend to use analysis. The data-gathering technique used is through interviews and live observation. Based on thr results of the following research it can be concluded that the marketing mix on BPR ADY JEMBER Cabang Rambipuji has gone well and according to the regulations in force, although less maximum and still there are obstacles faced
Aktivitas Pembiayaan Multi Jasa Barokah (MJB) di BMT UGT Nusantara Capem Jember Kota Al Karimatus Sa'idah; Adinda Iklilatul Aura Salsabila; Fitri Musyarrofatin Nailiyah
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.v1i4.823

Abstract

This research discusses the financing activity of Multi Jasa Barokah (MJB) at BMT UGT Nusantara Capem Jember Kota, which is one of the sharia financing products that uses the ijarah contract. This researchoaims to understand the mechanism of MJB financing, analyze the factors that influence the demand and supply of MJB financing, evaluate the performance and risk of MJB financing, and provide recommendationsoto improve the effectivenessoand efficiency of MJB financing. This research uses a qualitative methodowith data collection techniques through observation, interviews, and documentation. The results of the study showothat MJB financing has several advantages, such as transactions in accordance with sharia, fast and easy process, competitive ujrah, flexible tenure and installment system, and no fines or penalties for late payment. However, MJB financing also faces some challenges, such as the availability of funds, management policies, operational performance, economic, social, and competitive conditions, as well as credit, liquidity, and operational risks. Therefore, the author gives some suggestions, such as increasing fund raising, quality of feasibility analysis, service and promotion, as well as internal control and compliance.
Pengaruh Good Corporate Governance,Corporate Social Responsbility Terhadap Kinerja Keuangan Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Felia Mulyani; 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.v1i4.828

Abstract

This research aims to examine the influence of good corporate governance and Corporate Social Responsibility on financial performance companies listed on the Indonesian Stock Exchange 2020-2022. This research uses a quantitative descriptive approach.The data used is secondary data from the annual reports of state-owned companies listed on the Indonesian Stock Exchange. The sampling technique in this research uses non-profability sampling and the method used is the purposive sampling method. The sample in this research is 11 state-owned companies.The research results show that partially managerial ownership has a significant effect on financial performance and the board of directors has a significant effect on financial performance, while Corporate Social Responsibility has a significant effect on financial performance.
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance (Studi kasus pada Perusahaan Manufaktur Subsektor Tekstil & Garment tahun 2019-2022) Dhara Meuthya Deni; Rahmaita
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.v1i4.831

Abstract

This study aims to examine the effect of Corporate Social Responsibility on financial performance listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative descriptive approach. The data used is secondary data from financial reports and sustainability reports of Textile & Garment subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory research using explanatory research quantitative data. The sampling technique in this study uses the time series method used is purposive sampling method, the sample and this research are 13 manufacturing companies in the Textile & Garment subsector. The results of this study Corporate Social Responsibility has a positive effect on partial financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, Managerial Ownership has a positive effect on partial financial performance, there is a positive influence between the Independent Board of Commissioners on partial financial performance, the Audit Committee has a negative effect on financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Current Ratio (CR) Net Profit Margin (NPM) Dan Return On Asset (ROA) Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun (2018-2022) Reggina Firgie Natasya; Immas Nurhayati; Renea Shinta Aminda
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.v1i4.833

Abstract

Stock investment is currently one of the most popular forms of investment among the public, this is because stock investment can provide much greater profits than investment in other capital market instruments. Losses that can occur when investing in shares are due to investors' lack of knowledge in minimizing the risk of loss. Investing in shares is not just about investing capital in a company, but it is necessary to carry out analysis to determine the company's performance, especially in fundamental and technical analysis. By knowing the company's fundamentals, investors can assess the company's performance so that investors can minimize risks that may occur during long-term investments. Meanwhile, by knowing technical analysis, investors can find out stock price movements, making it easier for investors to decide which securities are worth buying or selling. The fundamental factors used are the variables Current Ratio, net profit Margin, Return On Assets This research was conducted with the aim of determining the influence of the variables Current ratio, Net Profit Margin, Return on assets on share prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2018-2022. This research uses a quantitative approach with a purposive sampling method. The data used is secondary data and the analysis method used is panel data regression and multiple linear regression. The results of this research show that partially the Current Ratio and Return On Asset variables have a positive effect on stock prices, while the Net Profit Margin variable has no effect on stock prices. And simultaneously the variables Current Ratio, Net Profit Margin, Return On Assets influence stock prices.
Sistem Informasi Akuntansi Pelunasan BPIH Kantor Kementerian Agama Kabupaten Lumajang Ika Nadia Choirunnisa; Sofiatul Magfiroh; Audilla Nurani Wijaya; Abdul Wadud Nafis
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.v1i4.834

Abstract

The BPIH repayment aims to cover the remaining shortfall in payment of Hajj Organizing Fees, which have been set by the government at IDR 55,928,458.26 for embarkation in East Java Province. Internal management of Hajj departures is carried out using the Integrated Hajj Computerized System. This research was conducted to determine the accounting information system for BPIH settlements in Lumajang Regency according to Minister of Religion Regulation No. 29 Tahin 2015. Data collection was carried out using interviews with Haj officers at the Ministry of Religion, Lumajang Regency, then the data was analyzed using qualitative methods. The research results show that the BPIH repayment system in Lumajang Regency has been implemented according to Minister of Religion Regulation No. 29 in 2015 and running optimally
Pengaruh Pembiayaan Murabahah, Istishna, Dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah Salsabila Husna; 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.v1i4.854

Abstract

This research aims to determine the effect of murabahah, istishna and ijarah financing on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange. There are 13 Sharia Commercial Banks in Indonesia in the 2020-2022 period. This research data was obtained from statistical data or annual financial reports for the 2020-2022 period which can be seen on the official website www.ojk.go.id. This research is descriptive research using a purposive sampling method, the sample used was 4 Sharia Commercial Banks which were included in the criteria and the research hypothesis used was multiple linear analysis. The results of this research show that murabahah financing and Istishna has a significant positive effect on the financial performance of Sharia Commercial Banks, ijarah financing has a negative effect on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2020-2022 period.
Pengaruh Kompetensi,Independensi,Objektivitas,Akuntabilitas Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi empiris KAP Gafar Salim) Gita Giyatri; Rahmaita
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.v1i4.861

Abstract

This study aims to examine the effect of competence, independence, objectivity, accountability and integrity on audit quality with auditor ethics as a moderating variable. This study uses a quantitative descriptive approach. The data collection method was carried out by distributing questionnaires. The population in this study were auditors who worked at KAP Gafar Salim. Sampling is obtained from KAP Gafar Salim employees who fill out questionnaires. The results of hypothesis testing show that competence, independence, objectivity, integrity do not have a significant effect on audit quality. While accountability has an influence on audit quality. The interaction of competence and auditor ethics, the interaction of independence and auditor ethics on audit quality has no significant effect. While the interaction of objectivity and auditor ethics, the interaction of accountability and auditor ethics, the interaction of integrity and auditor ethics on audit quality has a significant effect.
Kebijakan Bank Indonesia Dalam Menghadapi Krisis Keuangan Ayu Sa’adah; Yuni Cahya Kurniasih; Putriana; Firman Maulana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.906

Abstract

The global financial crisis that occurred in 2008 had a significant impact on the Indonesian economy. To face these challenges, Bank Indonesia has implemented various monetary and macroprudential policies aimed at maintaining the stability of the financial system and national economy. These policies include adjusting benchmark interest rates, strengthening foreign exchange reserves, controlling inflation, and implementing macroprudential policies that focus on managing systemic risk.In an effort to maintain the stability of the rupiah exchange rate, Bank Indonesia has intervened in the foreign exchange market and increased foreign exchange reserves. Apart from that, Bank Indonesia also strives to keep inflation at a low and stable level through controlling liquidity and implementing appropriate monetary policy. To overcome systemic risks, Bank Indonesia has implemented macroprudential policies which include strengthening banking regulations, supervision of non-bank financial institutions, and increasing coordination with the government and related authorities.The success of Bank Indonesia's policies in dealing with the global financial crisis has helped maintain the stability of the Indonesian financial system and economy. However, new challenges continue to emerge, so Bank Indonesia needs to continue to make adjustments and evaluate policies on an ongoing basis to ensure financial system resilience and sustainable economic growth.
Analisis Dampak Neraca Pembayaran International Di Indonesia Pada Era Digitalisasi Sri Wahyuni; Liza Afkarin; Ahmad Fuji Sugiyarto; Nurul Erda; Rini Puji Astuti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.936

Abstract

Digitalization has changed many sectors of the world economy, including Indonesia's balance of international payments, along with advances in information and communication technology. Faster, safer, and more efficient economic transactions have been facilitated by digitalization, which changes the way countries interact with each other. So that each country will be easier and freer in accessing trade in exports and imports, making it easier to manage financial flows, and facilitate investment. This study aims to determine the impact of the International Balance of Payments in Indonesia on Eradigitalization. This research uses a descriptive qualitative method with a literature review approach through collecting and reviewing academic studies. The results of the study prove that the impact of Indonesia's international balance of payments in Eradigitalization has a positive impact on the Balance of Trade, Financial Flows, and Investment across countries.

Page 13 of 49 | Total Record : 485

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