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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 381 Documents
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Analisis Transmisi Kebijakan Moneter Syariah Terhadap Kinerja UMKM Melalui Sistem Murabahah Cinta Rahmi; Inki Azir; Vistaufa Wardhatul Chomairha; Azzira Rachmadani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This article analyzes the concept of sharia monetary policy on the performance of MSMEs, especially during Covid-19 through the murabahah system. The murabahah credit system is an example that can be used by MSME players in starting business activities during the Covid-19 period, through financial institutions that implement sharia monetary policies to avoid usury and getting into debt. Sharia monetary policy is a financial institution that runs based on sharia principles. This research aims to analyze the transmission of sharia monetary policy on the performance of MSMEs during the pandemic. The results of this research were obtained using a descriptive approach. With interview techniques given to MSME actors. Based on the research results, it can be concluded that the transmission of sharia monetary policy on the performance of MSMEs is sufficient to encourage the improvement of actors by providing non-harmful capital access, good money management training, as well as marketing training using information technology.
Pengaruh Financing To Deposit Ratio (FDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas Dengan Non Performing Financing (NPF) Sebagai Variabel Intervening Pada Bank Muamalat Indonesia Periode 2014-2022 Yulia Putri; Lemiyana; Fakhrina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research was conducted to determine the magnitude of the influence of FDR and BOPO on ROA with NPF intervention at Bank Muamalat Indonesia for the 2014-2022 period. The data used comes from secondary sources, namely financial reports taken from the official BMI website. This research method is a descriptive quantitative approach using SPSS 25 as a data processing program. The results of this research indicate that FDR and BOPO have a significant effect on ROA, FDR and BOPO together have an effect on ROA. Furthermore, NPF cannot significantly mediate FDR or BOPO on ROA.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Nasabah Dan Keputusan Sebagai Variabel Intervening Pada Bank Syariah Indonesia KCP Palembang Simpang Patal Vineilia Dwi Ariantika; Lemiyana; Citra Lestari
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Customer satisfaction is an important factor that is used as a goal by companies, including the banking world. Customer satisfaction is very valuable for a bank or company. In customer satisfaction, there are several factors that influence it, including the quality of service and facilities. Customers who are satisfied with a service or product provided and the facilities are good and adequate tend to use the service again in the future. Before using services or products at a bank, customers will make a decision to use a bank's products and services. In this case, individuals will have their own perceptions, with individuals looking for information about bank services and products that suit their needs. This research aims to determine the influence of service quality and facilities on customer satisfaction where decisions are an intervening variable at Bank Syariah Indonesia KCP Palembang Simpang Patal. The method used in collecting data is through a questionnaire using a Likert scale. The population was 19,639 total customers from 2020 and the sample used was 99 respondents using a purposive sampling technique. Data processing uses the SmartPLS application version 4.0. The path coefficient shows that the quality of service and facilities has a significant effect on customer satisfaction. Decisions cannot mediate service quality on customer satisfaction. But decisions can mediate facilities on customer satisfaction
Membangun Kepercayaan: Peran LPS Syariah dalam Menjaga Stabilitas Perbankan Syariah Rifni Miftahur Rohmah; Isna Farikh Nuzula; Romziyeh
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The monetary crisis in Indonesia in 1998 resulted in the liquidation of 16 banks so that people did not trust banks. Even though banking is an important component in the national economy. Overall economic stability is influenced to a large extent by banking conditions. LPS is here as a solution to this problem. This is based on Presidential Decree no. 26 of 1998 concerning guarantees for payment obligations of commercial banks and Presidential Decree no. 193 of 1998 regarding guarantees for payment obligations of rural credit banks. The aim of this research is to better understand by knowing specifically the role of LPS in maintaining the stability of sharia banking. The research method used is descriptive qualitative research. The results of this research state the important role of LPS in maintaining bank stability. An unstable financial system can cause the economy to be disrupted, while the process of recovering an unstable economic system requires very high costs and a long time to restore public confidence in the financial system and banking system. The existence of LPS can have an effect on anticipating these risks by guaranteeing bank customers' deposits and carrying out settlements or handling of failed banks so that customers' trust in the bank is restored.
Hubungan Keuangan Neraca Bank Sentral dan Neraca Pembayaran Internasional Mya Hayda Kharisma; Nabila Ainuz Zahro; Adilah Alya; M kholil; Rini Puji Astuti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

in the era of economic globalization, the relationship between central bank balance sheets and international balance of payments has become increasingly complex and essential to understand. Changes in the international balance of payments serve as key indicators of a country's economic integration with the global economy and the sustainability of its economic interactions. Conversely, central bank balance sheets are often used to evaluate a country's monetary health and policies. This research employs a literature review method to analyze the main components of both balance sheets. The results indicate that changes in the central bank balance sheet can reflect a country's economic position as seen in the international balance of payments, and vice versa. For instance, an increase in foreign currency reserves by the central bank reflects efforts to manage the national currency exchange rate. Additionally, monetary policies such as raising benchmark interest rates can affect capital flows and foreign investments, subsequently influencing the international balance of payments. Central bank balance sheets and international balance of payments serve as crucial tools in monitoring economic conditions, formulating appropriate policies, and managing financial stability and international capital flows. The close relationship between these two balance sheets allows for better decision-making in managing global uncertainty risks and maintaining external economic balance..
Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
Implementasi PPh Pasal 4 Ayat 2 Dalam Sektor Ekonomi Dini Anggraini; Maulida Rahma
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The majority of a country's budget comes from taxation. The main source of funding is taxes, which are used to promote national growth. Income taxes make the most money for the government. One of the purposes of final income tax is to supply services related to renting land and/or buildings, such as renting rooms. As stated in Income Tax Article 4 Paragraph (2), all company actors use accounting to document all transactions related to tax collection activities. Article 4 PPh is applied to the Indonesian economy in this article. Sources of income subject to this tax include providing construction services, renting land and buildings, and protecting property rights. This article highlights the ease of taxation, payment and tax reporting as an effort to cut administrative costs for both taxpayers and the Directorate General of Taxes (DJP). This research is a qualitative methodology; Specifically, it is a literature review that uses many citations from publicly available sources. The author offers a qualitative method by demonstrating how PPh paragraph 2 article 4 is applied in the economic sector. This research found that by emphasizing accountability and openness in financial activities, the implementation of this tax has helped expand the Indonesian economy.
Analisis Pengaruh Profitabilitas terhadap Harga Saham (Studi Kasus pada Perusahaan Transportasi yang terdaftar di ISSI 2019-2023) Inayah, Nurul; Maulida, Adellia Ika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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The aim of this research is to analyze profitability ratios which are based on share price measurements and calculated using return on equity (ROE), net profit margin (NPM), and return on assets. (ROA). All businesses registered with ISSI and operating in the transportation industry between 2019 and 2023 constitute the research population. Seven businesses were observed over five years. using sampling techniques and quantitative research methodology. The two types of data used in this research are quantitative data and secondary data sources which include books, papers and regulations in the form of documents and archives. Return on Equity (ROE), Net Profit Margin (NPM), and Return on Assets (ROA) have no correlation, according to research findings.
Pengaruh Current Ratio, Debt To Quity Dan Total Asset Turnover Ratio Terhadap Return On Asset Pada Perusahaan Kimia Yang Terdaftar Di Bursa Efek Indonesia Sukma Nur Wahyudi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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This research aims to analyze the influence of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Return on Assets in chemical companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data obtained from the financial reports of chemical companies listed on the IDX during the 2020-2023 period. The analytical method used is multiple linear regression. The research results show that the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover simultaneously have a significant effect on Return On Assets. Partially, the Current Ratio and Total Asset Turnover have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and significant effect on Return On Assets
Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.

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