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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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Pengelolaan Keuangan Dan Kualitas Sumber Daya Manusia Terhadap Peningkatan Kinerja UMKM Kabupaten Tanah Datar Azzahra Khairani; Lemiyana²; Rosyada
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Peningkatan kinerja UMKM merupakan hasil yang diperoleh seseorang berkaitan dengan usaha atau kemampuan untuk mencapai tujuan organisasi dalam periode tertentu. Peningkatan kinerja UMKM didasarkan atas pengetahuan serta pengalaman yang dimiliki oleh sumber daya manusia. Penelitian ini bertujuan untuk mengetahui pengaruh pengelolaan keuangan dan kualitas sumber daya manusia terhadap peningkatan kinerja UMKM Kabupaten Tanah Datar. Penelitian ini menggunakan metode penelitian kuantitatif. Data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran 100 kuesioner dengan jenis purposive sampling. Teknik analisis yang digunakan adalah analisis linear berganda dan teknik pengolahan data menggunakan program SPSS versi 27.Hasil penelitian ini menunjukkan bahwa: (1) pengelolaan keuangan berpengaruh terhadap peningkatan kinerja UMKM Kabupaten Tanah Datar, hal ini dapat dilihat dari nilai thitung (2,052) > ttabel (1,984) dan memenuhi standar alfa. (2) kualitas sumber daya manusia berpengaruh terhadap peningkatan kinerja UMKM Kabupaten Tanah Datar, hal ini dapat dilihat dari nilai thitung (9,030) > ttabel (1,984) dan memenuhi standar alfa. (3) pengelolaan keuangan dan kualitas sumber daya manusia berpengaruh terhadap peningkatan kinerja UMKM Kabupaten Tanah Datar dengan nilai fhitung (53,873) > ftabel (3,09) dan memenuhi standar alfa.
Penerapan Metode EOQ Dalam Pengendalian Persediaan Bahan Baku Di CV Javatech Fadilah Muhamad; Puji Isyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research discusses the application of the Economic Order Quantity (EOQ) method to controlling raw material inventory at CV Javatech. The aim of this research is to investigate the effectiveness of the EOQ method in improving raw material inventory management and its impact on the company's operational performance. The research method used is quantitative with a focus on the use of the EOQ model in determining the economic amount of raw materials. The data used includes raw material purchases, raw material usage, storage costs, ordering costs, etc. Data was collected through interviews with warehouse PICs and direct observation of the raw material inventory control process. The research results show that the application of the EOQ method can help CV Javatech in optimizing the raw material procurement process. The EOQ formula is used to determine the cost-effective amount of raw material purchases based on data analysis. Raw material purchases are made nine times a year using the EOQ model. Apart from that, this research also calculates the Total Inventory Cost (TIC) resulting from implementing the EOQ Method which is more efficient compared to inventory control carried out by the CV Javatech company.
Analisis Peran Budaya Organisasi Dalam Menciptakan Lingkungan Kerja Yang Berkelanjutan Pada PT. Alkan Chemical Indonesia Sheva Prasetyo Budi Rahayu; Sungkono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The objective of this study is to analyze the role of organizational culture in creating a sustainable work environment at PT. Alkan Chemical Indonesia. This study is significant because companies operating in the chemical industry face challenges in achieving a safe and productive work environment. The qualitative approach with descriptive analysis was employed in this study. Data were collected through observation, interviews, and document review. The findings indicate that organizational culture plays a significant role in creating a sustainable work environment. The dimensions of core values, leadership, collaboration, and favorable working conditions were identified as crucial elements in fostering sustainability. The implementation of a robust organizational culture can enhance employee awareness and engagement in sustainability initiatives, optimize resource utilization, and ensure effective waste management. This study offers recommendations for the management of PT. Alkan Chemical Indonesia is encouraged to reinforce its organizational culture in order to facilitate the implementation of sustainable practices. This entails enhancing communication regarding the company's sustainability vision and mission, fostering collaboration across departments, and monitoring occupational health and safety. By doing so, the company can more effectively achieve its environmental sustainability objectives.
Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kepuasan Karyawan Di Kantor Samsat Karawang Syifa Edenia; Sungkono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to evaluate the impact of compensation and work motivation on employee satisfaction at the Karawang Samsat Office. Compensation and work motivation are two crucial factors that can influence employee job satisfaction levels. The research method applied is a quantitative method with a survey approach. Data was collected through questionnaires distributed to employees at the Karawang Samsat Office. Data analysis was carried out using multiple linear regression techniques to identify the simultaneous and partial influence of the independent variables (compensation and work motivation) on the dependent variable (employee satisfaction). The research results show that compensation and work motivation have a significant influence on employee satisfaction, both simultaneously and partially. These findings imply that increasing compensation and work motivation can increase employee job satisfaction at the Karawang Samsat Office.
Analisis Penerapan Manajemen Kas Dalam Pengelolaan Keuangan UMKM Konter Pulsa Fahmi Cell Dhelzahra Yashinta; Sungkono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study analyzes the implementation of cash management at the Fahmi Cell UMKM (Micro, Small, and Medium Enterprises) Pulse Counter located in East Karawang. The objective of this research is to identify the cash management practices applied and assess their effectiveness in maintaining liquidity and financial stability. The research method used is descriptive quantitative, with data collected from financial statements, cash transaction records, and other related documents. The results show that Fahmi Cell implements strict cash management policies, including credit policies, efficient cash operational procedures, and accurate cash forecasting and budgeting. Deviation analysis and routine monitoring are also conducted to ensure optimal cash management. The discussion reveals that effective cash management can reduce financial risks and support business growth. The conclusion of this study is that good cash management is crucial for UMKM to maintain their financial health. It is recommended that UMKM continuously improve financial literacy through ongoing training and utilize technology for cash flow recording and monitoring. Additionally, access to financial resources such as low-interest loans is essential to support capital needs.
Implementasi Sistem Manajemen Keselamatan Dan Kesehatan Kerja Rumah Sakit Di RSUD Jatisari Putri Dwi Rahayu; Sungkono; Dedi Mulyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Hospitals are health facility services that face various problems and various risks related to work and work accidents according to the type of work. The implementation of the Occupational Safety and Health Management System (SMK3) at Jatisari Regional General Hospital aims to create a healthy, safe, secure, comfortable, efficient and productive work environment for hospital human resources, both patients, patient assistants, and visitors as well as knowing the Implementation of the Occupational Safety and Health Management System at Jatisari Regional General Hospital. This research uses a descriptive method with a qualitative approach. Data collection techniques were carried out through in-depth interviews. The results showed that the implementation of SMK3 in Jatisari Regional General Hospital has generally been carried out with several stages, such as the establishment of K3RS policy, K3RS planning, K3RS implementation, K3RS monitoring and evaluation, and review and improvement of SMK3 performance.
Pengaruh Penerapan E-Filing, Sosialisasi Pajak, Tingkat Pemahaman Pajak, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Surabaya Mulyorejo Intan Nur Fadilah; Surenggono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of the implementation of e-filing, tax socialization, tax understanding level, tax sanctions and taxpayer awareness on the compliance of individual taxpayers at KPP Pratama Surabaya Mulyorejo. Data was collected using a questionnaire distributed to individual taxpayers registered at KPP Pratama Surabaya Mulyorejo. The analysis technique used is multiple linear regression analysis. The results of the study show that the implementation of e-filing, tax socialization and taxpayer awareness have a positive and significant effect on the compliance of individual taxpayers. Meanwhile, the level of tax understanding has a significant negative effect and tax sanctions have no effect on the compliance of individual taxpayers.
Analisis Kinerja Keuangan Terhadap Retur Saham Pada Perusahaan Subsektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Rini Marlita; Puji Isyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The impact of health subsector firms' financial performance on stock returns is investigated in this article, which focuses on companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyse the relationship between health subsector IDX stock returns between 2021 and 2023 and several financial metrics like current ratio, return on assets, debt to equity, and earnings per share. Gathering and analysing numerical data to evaluate preexisting ideas or theories is what this study calls a quantitative verification approach. The study data was sourced from secondary sources, including the Indonesian Stock Exchange's official website (http://www.idx.co.id). Using purposive sampling approaches, a total of 27 data points were collected from 9 health subsector businesses during a 3-year period. To find out how one variable affects another, researchers employ multiple linear regression analysis. Companies operating in the health subsector often exhibit respectable financial performance, according to the study's findings, with sufficient profitability and liquidity ratios. A significantly high debt level is indicated by the solvency ratio, which needs care. The stock returns of these firms are unaffected by financial performance, according to further study.
Pengaruh Persepsi Penggunaan E-Filing Terhadap Kepatuhan Pelaporan SPT Tahunan Orang Pribadi Pada PT X Hilmy Dwi Ismiranti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to compare perceptions of the use of e-filing based on generational differences and its influence on compliance with reporting individual annual tax returns. Because the use of e-filing still requires teaching to use it for Taxpayers. Technology acceptance is based on two aspects according to TAM, namely perceived convenience and perceived usefulness which are independent variables in this research. Compliance with reporting individual annual tax returns is the dependent variable. The generations studied include generation The research results show that perceived convenience has a significant effect on reporting compliance with individual annual tax returns. Perception of usefulness has a significant effect on reporting compliance with Individual Annual Tax Returns. The generation of e-filing users has a significant influence on user perceptions of reporting compliance with Individual Annual Tax Returns. Perceived convenience and perceived usefulness simultaneously have a significant effect on reporting compliance with Individual Annual Tax Returns. This study aims to compare perceptions of the use of e-filing based on generational differences and its influence on compliance with reporting individual annual tax returns. Because the use of e-filing still requires teaching to use it for Taxpayers. Technology acceptance is based on two aspects according to TAM, namely perceived convenience and perceived usefulness which are independent variables in this research. Compliance with reporting individual annual tax returns is the dependent variable. The generations studied include generation The research results show that perceived convenience has a significant effect on reporting compliance with individual annual tax returns. Perception of usefulness has a significant effect on reporting compliance with Individual Annual Tax Returns. The generation of e-filing users has a significant influence on user perceptions of reporting compliance with Individual Annual Tax Returns. Perceived convenience and perceived usefulness simultaneously have a significant effect on reporting compliance with Individual Annual Tax Returns.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) Terhadap Akuntabilitas Laporan Keuangan Novarina, Dian Nadya; Rahayu, Dwi; Rohayati, Iis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Implementation of Regional Financial Accounting System is supporting the creation of financial management that is fair, transparent, and accountable in order to result in financial information that can be used as a basis for decision making. The purpose of this study to obtain empirical evidence on the Application of the Regional Financial Accounting System for Financial Statements Accountability in Local Government. The research method used is explanatory, where research aims to explain the position of the variables studied and the causal relationship between variables with one another through hypothesis testing. Data collection through field research using questionnaires and research literature. The results showed that the application of financial accounting system in Government Bandung area is adequate and accountability in the financial statements of the Government of Bandung can be said to be good. From the analysis conducted can be concluded that the adoption of the area of ​​financial accounting systems and financial statements at the Government Accountability Bandung has been implemented properly and adequately. Partially Implementation of Regional Financial Accounting System effect Against Accountability Financial Statements and have a strong relationship. Local government needs to evaluate and improve the use of local financial accounting systems in order to improve the quality of supervision and can provide the financial information required by the user accountable financial statement information.

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