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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 Manajemen Risiko Pada Tabungan Berhadiah Emas Di BPRS Sarana Prima Mandiri Pamekasan Iqbal Rafiqi; Abd Wahid
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Saving Account with gold prizes at BPRS Sarana Prima Mandiri Pamekasan is very attractive to customers because the prizes are in the form of gold. It’s become an advantage for the bank considering the large number of customers who take part in the program. but besides that, the large amount of funds collected from these savings can also be a risk to the bank if the bank cannot manage it well. so that, a good risk management is needed so that banks can avoid risks that can harm the bank. This research uses qualitative research method with approach of case study. The results of this research study is the application of risk management in the management of prize savings at BPRS SPM Pamekasan is carried out by: 1) Risk identification by conducting 5C analysis and also BI Checking for customers who wish to do financing, 2) Measuring risk by providing value to customers before making a decision, 3) Risk monitoring by conducting periodic evaluations, 4) Risk control is usually carried out for customers with problems, namely by billing, giving warning letters and ending guarantee auctions.
Manajemen Risiko Keamanan Sistem Informasi Akuntansi Pada Perusahaan Otomotif PT. Astra Internasional Husna, Hafidatul; Armina khoiriyah nasution; Indah Afriliani; Nur Fitriana
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 mengidentifikasi, mengevaluasi, dan mengelola risiko keamanan informasi yang mungkin terjadi dalam lingkungan perusahaan. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa PT.Astra Internasional telah menghadapi berbagai risiko keamanan informasi, termasuk ancaman keamanan dari pihak eksternal dan internal, kerentanan sistem, serta kehilangan atau penyalahgunaan data karyawan dan pelanggan. Untuk mengelola risiko tersebut, perusahaan telah menerapkan serangkaian langkah-langkah, termasuk implementasi kebijakan keamanan informasi, pelatihan bagi karyawan, dan investasi dalam teknologi keamanan informasi. Kesimpulannya, manajemen risiko keamanan informasi menjadi penting bagi perusahaan otomotif seperti PT.Astra Internasional dalam menghadapi ancaman yang terus berkembang terhadap keamanan informasi. Penelitian ini memberikan wawasan yang berharga bagi praktisi dan peneliti di bidang manajemen risiko dan keamanan informasi, serta menekankan pentingnya pendekatan holistik dalam mengelola risiko keamanan informasi untuk mencapai tujuan bisnis yang berkelanjutan dan perlindungan terhadap aset perusahaan.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Current Tax Expense Terhadap Manajemen Laba Lely Suryani; Tiara Ayu Andryana
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 obtain empirical evidence about the influence of Tax Planning, Deferred Tax Expenses and Current Tax Expense on earnings management. This type of research uses associative quantitative research using secondary data taken from data from companies operating in the industrial sector. The sampling method uses purposive sampling using several criteria according to research needs. The samples in this research were 13 companies with a total of 65 samples of observations. Hypothesis testing is carried out using the Eviews 9 application. The results of data analysis show that simultaneously Tax Planning, Deferred Tax Expenses and Current Tax Expense affect earnings management. Meanwhile, partially it shows that Tax Planningand Current Tax Expense has an effect on earnings management, while Deferred Tax Expense has no effect on earnings management.
Pengaruh Penerimaan Pajak Dan Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Lely Suryani; Dita Cahya Kamila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini berfokus untuk menganalisis dan memahami dampak penerimaan pajak dan inflasi terhadap pertumbuhan ekonomi di Indonesia. Manfaat dari penelitian ini adalah untuk mengetahui, menganalisis, dan memberikan bukti empiris mengenai pengaruh penerimaan pajak dan inflasi terhadap pertumbuhan ekonomi Indonesia. Penelitian ini menggunakan metode kuantitatif dan data time series dari tahun 2018 sampai dengan tahun 2022 yang diperoleh dari laporan statistik keuangan masing-masing provinsi di Indonesia. Dalam penelitian ini, terdapat 14 provinsi yang masuk dalam kriteria dengan jumlah sampel sebanyak 70 sampel data laporan statistik keuangan. Data tersebut kemudian diuji dengan analisis regresi linier sederhana dengan bantuan E-Views 10. Hasil penelitian menunjukkan bahwa variabel independen Penerimaan Pajak (X1) dan Inflasi (X2) secara simultan berpengaruh terhadap variabel dependen Pertumbuhan Ekonomi (Y) dengan nilai probabilitas sebesar 0,019871 yang menunjukkan nilai lebih kecil dari tingkat signifikansi yang telah ditetapkan yaitu 0,05 (0,019871 < 0,05). Dan dengan nilai R Square sebesar 0,218 yang menunjukkan bahwa 21,8% pertumbuhan ekonomi dipengaruhi oleh penerimaan pajak dan inflasi.
Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi Dewi, Nur Fitri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.
Implementasi Sistem Informasi E-Commerce Dalam Meningkatkan Penjualan Online Elsi Novita Sary; Deshy Shilvana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

E-commerce is a need in the rapidly evolving business world to boost and succeed in both product sales and business rivalry. Buying, selling, and marketing activities are all more productive when e-commerce is used, since it facilitates easier transactions, lowers costs, and expedites the transaction process. Additionally, the quality of data transfer is superior to that of manual processes, which do not perform re-entry and hence provide room for human error. From simple to modern and fast-paced, the dynamics of business competition in the world of information technology development have occasionally affected most people. As a result, it has an effect on information behavior in all fields, including education, health, entertainment, and resources. Information, labor, the business world, and communication without limitations of place or time. The need for faster and cheaper information is undoubtedly prompted by this. The internet can be used to do this.
Pengaruh Inflasi Dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Di Indonesia Lely Suryani; Andini Silvia Putri Sudarsono
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 obtain evidence regarding the impact of inflation and economic growth on tax revenue. The study employs an associative quantitative research method using secondary data obtained from the official website of the Central Statistics Agency (BPS) for each province during the period 2018-2022. Purposive sampling method is used with criteria tailored to the research needs. The study includes samples from 14 provinces with 5 years of research so that the total of 70 observations. Hypothesis testing is conducted using Eviews 10. Data analysis results indicate that inflation and economic growth simultaneously influence tax revenue, however partially, it was found that inflation affects tax revenue, while economic growth does not
Pengaruh Perencanaan Pajak Terhadap Manajemen Laba yang di Moderasi Oleh Aset Pajak Tangguhan Amara Destriana Gita Putri; Maharani
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 analyze the effect of tax planning on earnings management which is moderated by deferred tax assets. Tax planning is measured using the Tax Retention Rate, Profit Management is measured by discretionary accruals, Deferred Tax Assets are measured by deferred tax assets. The population in this research is industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used is associative quantitative. The data analysis technique used in this research is panel data regression analysis and processed using the Eviews 10 application. The variables used in this research are Tax Planning as the independent variable, Profit Management as the dependent variable and Deferred Tax Assets as a moderating variable. The research results based on the T test results are that Tax Planning has an influence on earnings management and Deferred Tax Assets cannot moderate the influence of tax planning on earnings management..
Pengaruh Love of Money, Machiavellian, dan Self Assesment System Terhadap Penggelapan Pajak Bunga Natasya Salsabilaa; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The research aims to analyze the Love of Money, Machiavellian, and Self Assessment System Against Tax Evasion. This type of research is quantitative research. The population of this study is the Taxpayer Private Person Undergraduate Accounting of Pamulang University. Sampling using Slovin's formula. The number of samples distributed is 100 samples. The method of data collectio in this study is questionnaire. The data analysis techniques used are descriptive statistics, data quality tests, classical assumptions tests, hypothesis tests. Research results show that (1) Love of Money has no effect on tax evasion, (2) Machiavellian has no effect on tax evasion, (3) Self Assessment System has no effect on tax evasion.
Pengaruh Pertumbuhan Penjualan, Leverage dan Transfer Pricing Terhadap Tax Avoidance Asri Fadilah; Dinar Ambarita
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 determine the effect of sales growth, leverage and transfer pricing on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The sample method used in this research was 10 companies with an observation period of 5 years in the 2018-2022 time period and the number of financial reports sampled in this research was 50. The analytical tool used in this research was analysis with the help of the Eviwers version 10 program. The results of the research conducted show that sales growth, leverage and transfer pricing influence tax avoidance. Meanwhile, sales growth has no effect on tax avoidance, leverage has an effect on tax avoidance and transfer pricing has no effect on tax avoidance.

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