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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 Faktor Penyebab Terjadinya Sengketa Palm Kernel Expeller Yang Berulang Pada Tahun 2021-2023 Deni Umar Dani; Sri Mulyani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Year after year Tax Disputes are increasing, this is indicated by the increase in Tax Dispute Decisions on the website published by the Tax Court. This increase is not only due to the emergence of new problems, but also the problems that have occurred in the past. One of them is the Palm Kernel Expeller (PKE) dispute. In this case, research will be conducted to analyze the factors causing recurring value-added tax disputes through a case study of the Palm Kernel Expeller Dispute in 2021-2023. This research uses a Qualitative case study approach by using triangulation techniques in data collection. As for data analysis techniques, this study uses the Miles and Huberman Method by means of data reduction, data display, and conclusion drawing/verification. The results of this study indicate that there are differences in interpretation between taxpayers and tax authorities on Government Regulation No. 81 of 2015 and Minister of Finance Regulation No. 267 of 2015 related to exempted animal feed and animal feed ingredients that are not included in PMK 267 of 2015 so that they become taxable goods.
Analisis Lingkungan Kerja Terhadap Kinerja Karyawan Pada Pabrik Beras Jaya Subur Makmur (Studi Kasus Pabrik Jaya Subur Makmur) Muhammad Nazarudin; Enjang Suherman
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Founded in 1986 in Gintungkerra village, Karawang, the Jaya Subur Makmur Rice Mill is an important economic pillar of the region. This research examines the influence of the work environment on employee performance, including physical conditions such as cleanliness, lighting, temperature and noise, as well as social aspects such as communication and support from superiors. This research uses a qualitative approach with observation, in-depth interviews with 35 employees from various departments. The research results show that an appropriate physical work environment and positive social relationships have a significant influence on employee performance. However, some complaints, such as uncomfortable room temperatures and a lack of exercise programs, indicate areas that need improvement. These findings provide management with insight into improving working conditions and employee productivity, as well as contributing to the company's overall success.
Peningkatan Motivasi Kerja Pada PT. APM Armada Suspension Dhahlil Ridhwan Allaudin; Enjang Suherman
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The aim of this research is to increase the work motivation of PT employees. APM vehicle suspension. Descriptive research methods are used to describe behavioral characteristics and work environment conditions that influence employee motivation. Data was collected through observation, interviews and document analysis to gain an in-depth understanding of motivation and hygiene factors that influence employee performance. The research results show that factors such as salary, benefits, physical working conditions, interpersonal relationships, company practices and job security greatly influence motivation. an employee's work. In addition, the implementation of motivation programs such as incentives, career development and increasing job opportunities has proven to be effective in increasing employee motivation and performance. The research conclusion is that a stimulating work environment, a fair compensation system, career opportunities and competitive salaries and incentives are important to improve employee motivation. Recommendations given include increasing employment opportunities, implementing reward programs and improving communication between management and employees to create a more conducive work environment.
Peran Teknologi Jaringan Pada Aplikasi Sistem DMS Terhadap Tingkat Penjualan Sparepart di PT. Dipo Internasional Pahala Otomotif Suci Pajriana; Junidar Lorensia Telaumbanua
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this article is to find out how important the role of internet network technology is in supporting operational activities in companies. The research object in this article is PT. Dipo Internasional Pahala Automotive uses internet network technology to run company system applications, namely DMS (Dynamic Master System). The DMS (Dynamic Master System) system application is useful for inputting, managing and storing important data or documents related to sales, purchases and all forms of company files related to the application. Testing was carried out using the Qualitative Descriptive method. Using a qualitative descriptive approach, this research explores the use of the DMS (Dynamic Master System) system in the sales department using interview survey techniques with respondents. The results show that internet network technology has a big influence on the company's operational activities, especially when inputting spare parts sales transactions. Where it often takes a long time to input customer spare part sales due to frequent buffering or unstable internet network conditions, so innovation must be carried out in the company's system application by implementing features that can facilitate the spare part sales process and can increase company profits.
Bagaimana Sistem Informasi Mengubah Bisnis? Dampak Bagi Usaha Mikro Kecil Dan Menengah Tio Sinta Marito Br. Marbun; Zahwa Juwita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The very rapid development of information systems has made business no longer a difficult thing to do. Now everything can be done more easily with information systems and technological advances. Every business or business uses information systems to increase competitiveness and the quality of the products produced. As technology and information systems develop, MSMEs are expected to be able to compete. The research method used is the descriptive method, namely a research method that describes the situation or circumstances of the object being researched to obtain accurate and factual information. The results of this research, show that information systems have a very important role in business, especially in the development of MSMEs. Information systems provide great opportunities for MSMEs to continue to develop and enter the global market. Suggestions are expected to be able to follow developments in information systems so as not to lose competitiveness. Has recognized product quality and reaches a wide market. MSMEs will continue to progress and grow if they are able to follow the flow of globalization through the development of information systems.
Tantangan dan Prospek Pengendalian Riba dalam Transaksi di E-Commerce (Studi Kasus Transaksi Jual Beli Menggunakan Shopee Paylater) Cinta Rahmi; Chiesa Ikhwan Vizizou; Bagus Prastyo; Ahmad Faisal Amri; Muhammad Fariza Al Farisi; Muhammad Faiz Rahmat Arrizzy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Even in this era of progress and globalization, the concept of usury is still a topic of debate in the context of global finance. According to scholars, in the context of Islamic finance, usury is expressly prohibited in the Koran. Apart from that, usury also has negative impacts such as exploitation of borrowers and economic inequality. We need to control usury, even though it is difficult. This study discusses the challenges and prospects of controlling usury in the e-commerce transaction sector in ShopeePay Later lending practices. The research method used is a qualitative method using literature review techniques. These findings highlight the challenges of managing usury at ShopeePay Later, namely high interest rates for late bill payments, unclear understanding of customers regarding payment terms and mechanisms, payment abuse. On the other hand, the way to curb usury is to increase information transparency, implement financial education programs, understand healthy debt management, and implement financial education programs. And for customers, that is by creating a balance between income and expenses.
Pengaruh Pengetahuan Akuntansi Terhadap Kemauan Pelaku Umkm Membuat Laporan Keuangan -, Kurniawan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Micro, Small, and Medium Enterprises (UMKM) are vital to Indonesia's economy, contributing significantly to GDP and employment. However, many UMKM struggle with financial management, especially in accounting and financial reporting, due to a lack of accounting knowledge. Adequate accounting knowledge is essential for UMKM to create reliable financial reports that can help with decision-making, financial planning, and accessing financing. This research aims to assess the impact of accounting knowledge on UMKM entrepreneurs' willingness to create financial reports, identify challenges they face in implementing accounting practices, and recommend strategies to improve accounting knowledge. Past studies have shown that good accounting knowledge leads to better financial performance for UMKM. Challenges in implementing accounting practices include low education levels and limited resources for training. Providing digital accounting training is recommended to enhance UMKM entrepreneurs' ability to produce accurate and efficient financial statements.
Analisis Pertumbuhan Penjualan dan Return On Asset Terhadap Harga Saham Pada Perusahaan Otomotif dan Komponen yang Terdaftar di BEI Periode 2017-2023 Septa Anggraeni; Titing Suharti; Diah Yudhawati
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 determine the effect of sales growth and return on assets on stock prices in automotive and component companies listed on the IDX for the period 2017-2023. The data collection technique used in this research is using the documentation method and the literature method. The data analysis method used in this research is panel data multiple regression analysis technique. The population in this study were 14 automotive and component companies listed on the IDX, the sample results that met the sample withdrawal criteria with the purposive sampling method in this study were 6 automotive and component companies listed on the IDX. The results of this study state that partially sales growth has no significant effect on stock prices. Return on assets has a significant effect on stock prices. Sales growth and return on assets simultaneously have a significant effect on stock prices.
Analisis Kompetensi Sumber Daya Manusia Dan Good Governance Terhadap Kualitas Laporan Keuangan Dinas Peternakan Kabupaten Aceh Barat Ali Fahmi; Fatmayanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompetensi sumber daya manusia, Good terhadap kualitas laporan keuangan. Populasi pada penelitian ini adalah seluruh pegawai yang ada pada Dinas Peternakan Kabupaten Aceh Barat yang terdiri dari 145 orang. Adapun pemilihan sampel dilakukan dengan teknik purposive sampling, dan di peroleh sampel akhir sebanyak 30 orang responden. Hasil penelitian menemukan bahwa secara parsial kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan. Selanjutnya, Good Governance juga berpengaruh signifikan terhadap kualitas laporan keuangan.
Analisis Laporan Keuangan Dengan Menggunakan Analisis Trend Dan Analisis Common Size Periode 2021-2024 Adinda Khairunnisyah Fadhila; Nanda Ismail Hasan; Rafil; Afrilia Flora; Cellien Patricia; Difa Putri Ayu Syakina; Iklima
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Artikel ini mengkaji analisis laporan keuangan dengan menggunakan metode analisis trend dan analisis common size pada periode 2021-2024. Metode analisis trend digunakan untuk mengevaluasi perubahan dan pertumbuhan variabel keuangan utama, seperti pendapatan, laba, dan biaya selama periode yang diteliti, memberikan wawasan tentang kinerja jangka panjang perusahaan. Sementara itu, analisis common size digunakan untuk menampilkan setiap item dalam laporan keuangan sebagai persentase dari total pendapatan atau total aset, yang memungkinkan perbandingan yang lebih mudah antar periode dan antar perusahaan. Hasil dari analisis ini menunjukkan pola yang signifikan dalam kinerja keuangan, termasuk peningkatan pendapatan yang konsisten dan perubahan dalam struktur biaya, yang dapat mempengaruhi strategi manajemen dan keputusan investasi. Temuan ini diharapkan dapat memberikan kontribusi yang berharga bagi akademisi, praktisi, dan pemangku kepentingan lainnya dalam memahami dan menganalisis dinamika laporan keuangan serta dalam merumuskan kebijakan keuangan yang lebih efektif di masa mendatang.

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