JAKBS
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).
Articles
400 Documents
<![CDATA[Pengaruh Kualitas Produk Dan Kualitas Terhadap Pelayanan Kepuasan Konsumen (Studi Kasus Pada Restorant Ayam Bakar, Medan) ]]>
<![CDATA[Riska Febrianti Aulia]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.37
<![CDATA[The aim of this research is to find out how the product quality and service of a restaurant affect consumers. This restaurant is quite popular because it has a distinctive taste that is different from other restaurants. The method used in uu research is a qualitative method which uses the results of a questionnaire consisting of 50 people. interviews and documents The location in this study used the purposive area method. The results of the study showed that they were very satisfied with the products of the teticliut restaurant, in terms of sufficient space, strategic so that many of the visitors admired the terachut place both among young people and adults. Apart from a strategic location, the place has facilities such as wifi. private nungan, and karaoke. From the observed results, many visitors are satisfied with the products from the restaurant. From a service perspective, the restaurant is very satisfied.]]>
<![CDATA[Database Management System Pada Perusahaan ]]>
<![CDATA[Sucinta Tri Nurhayati]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[In a company using all the roles of technology in its application to increase productivity. One of them is the database. This journal aims to find out that the database acts as a collection of information data that is systematic, checked, and processed to obtain more accurate information. The database also functions as a grouping of data to facilitate its identification of data later. The software used to process and use databases is the Database Management System (DBMS). The DBMS system can later provide optimal information for decision making within a company.]]>
<![CDATA[Perlindungan Data Privasi Konsumen Layanan Gojek Berdasarkan Hukum ]]>
<![CDATA[Juwairiazizah Rasta]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.47
<![CDATA[Perkembangan sektor industri yang berkembang seiring dengan perkembangan teknologi tentunya berdampak besar terhadap perekonomian suatu negara yang kemudian membawa masyarakatnya menuju era ekonomi digital.Perkembangan teknologi yang ada di Indonesia membawa pengaruh terhadap perkembangan zaman khususnya pada perdagangan secara online yang sedang trend dikalangan konsumen termasuk salah satunya yaitu gojek pada layanan gofood. Dengan berkembangnya perdagangan secara online seperti pada gojek yang ada diindonesia yang disertai dengan banyaknya pengguna pada gojek membuat banyak juga penyalahgunaan data pribadi konsumen yang bocor maupun terkena hack. Penelitian ini bertujuan untuk mengetahui bagaimana perlindungan hukum terhadap data pribadi konsumen pengguna jasa gojek. Penelitian ini menggunakan metode Yuridis Normatif yaitu pendekatan yang dilakukan berdasarkan bahan hukum utama dengan cara menelaah teori teori, konsep-konsep, asas-asas hukum serta peraturan perundang-undangan yang berhubungan dengan penelitian ini. Berdasarkan hasil penelitian dinyatakan bahwa Hubungan hukum antara perusahaan GO-JEK dengan penyedia jasanya (driver) adalah kemitraan. Dalam Ketentuan Penggunaan GO-JEK dijelaskan bahwa penyedia layanan hanya merupakan mitra kerja dan bukan pegawai, agen atau perwakilan GO-JEK. . UU Nomor 13 Tahun 2003 tentang Ketenagakerjaan hanya mengatur tenaga kerja yang dalam hubungan kerja berdasarkan perjanjian kerja, tidak mencakup mengenai hubungan hukum melakukan pekerjaan diluar hubungan kerja. Sehingga dari sisi tanggung jawab, pada hubungan hukum berdasarkan kemitraan ini terletak pada diri pribadi pekerja. secara terang pihak GO-JEK tidak bertanggung jawab atas penyimpanan data pribadi konsumen oleh driver dengan cara apapun sehingga GO-JEK juga tidak akan bertanggung jawab atas segala penyalahgunaan informasi pribadi konsumen oleh driver setelah berakhirnya layanan yang diberikan. Penjelasan ini tercantum pada Ketentuan Privasi GO-JEK. Namun terhadap driver GO-JEK yang dilaporkan dan bisa dibuktikan telah melakukan penyalahgunaan data pribadi konsumen, baik berupa ancaman maupun rayuan yang ditujukan kepada konsumennya, maka sanksinya adalah dikeluarkan/diberhentikan.]]>
<![CDATA[Perlindungan Privasi Dan Data Pribadi Konsumen Pada E – Commerce ]]>
<![CDATA[Wanda Aprilly Charos]]>;
<![CDATA[Muhammad Irwan Padli Nasution2]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.50
<![CDATA[The online market place system is one form of development of e-commerce activities. Commerce. The online marketplace system provides facilities for online shopping activities which contains various services to make it easier for online consumers (e-consumers). On the other hand, services that make it easier there are potential threats for online consumers, especially related to personal data and online consumer privacy the. This research discusses the protection of personal data and e-consumer privacy on the online marketplace system using normative research methods (legal research). The research approach used is Statute Approach, Conceptual Approach, Case Approach and Comparative Approach. The results of this study appear that the development of e-commerce in Indonesia has been going so fast, at least The state encourages the birth of new start-ups that can take advantage of various programs, one of them is "1000 technopreuner" and there are other programs. However, it will not run effectively without adequate legal protection, especially regarding the privacy rights of consumers. In the current national regulations there are Law Number 11 of 2008 concerning ITE, Government Regulation Number 28 of 2012 concerning Implementation Electronic Systems and Transactions. With these two legal regulations, the Ministry of Communication and Informatics can register and collect data for e-commerce business actors through a series of profiling processes and data-based reports to prevent consumers from being scammed carried out by irresponsible persons.]]>
<![CDATA[Pengaruh Harga, Citra Merek Dan Gaya Hidup Terhadap Keputusan Pembelian Hijab Bella Square Di Kalangan Mahasiswa FEBI UINSU ]]>
<![CDATA[Nailul Muna]]>;
<![CDATA[Tuti Anggraini]]>;
<![CDATA[Atika]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.52
<![CDATA[This study aims to statistically prove the effect of price, brand image and lifestyle on purchasing decisions for Bella Square hijab among FEBI UINSU students. The sample method used in this study uses the formula hair, et al. The sample in this study were students who often buy or use Bella Square hijabs with a total of 75 people. The primary data obtained were analyzed by using multiple linear regression analysis through the IBM SPSS Statistics 25 program. The results of this study indicate that price has a significant effect on buyer decisions with a t-value of 2.074 > 1.6666, a significance of 0.002 <0.05. Brand image has a significant effect on buyer decisions with a t-value of 3.361 > 1.6666, a significance of 0.019 <0.05. Lifestyle has a significant effect on buyer decisions with a t-value of 2.011 > 1.6666, a significance of 0.001 <0.05. Price, brand image and lifestyle simultaneously have a significant effect on purchasing decisions for Hijab Bella Square among FEBI UINSU students with an f count of 11,581 > 2.73 with a significance of 0.001 <0.05.]]>
<![CDATA[Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas (Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Periode Tahun 2018-2021) ]]>
<![CDATA[Deby Handayani]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.64
<![CDATA[This study aims to examine the effect of using working capital consisting of cash turnover and receivables turnover on profitability measured using the Return On Assets Ratio (ROA) scale. The research sample is on food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2018-2021. The data used in this study are in the form of financial statements of food and beverage companies, namely statements of financial position and income statements. The sampling technique is using purposive sampling method, quantitative research and testing using multiple analysis methods using SPSS software version 23. Based on analyzed that cash turnover and receivables turnover have an effect of 16.3% on the increase in Return On Assets (ROA) in the food and beverage sub-sector listed on the Indonesian Stock Exchange.]]>
<![CDATA[Pengaruh Trading Volume Dan Harga Saham Terhadap Return Saham Pada Perusahaan Sub Sektor Farmasi Di BEI ]]>
<![CDATA[Mexano Hans Gery]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.69
<![CDATA[The purpose of this study was to see the effect of trading volume and stock prices on stock returns in pharmaceutical sub-sector companies on the IDX. Trading volume is something that is well-known and much loved by young people who have technological skills in the hope of obtaining maximum profits, over time trading is a source of livelihood, not a few who experience profits and not a few who experience losses and even bankruptcy. This study uses pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study are all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange 2017-2021, totaling 10 companies. Samples were taken using a purposive sampling technique, amounting to 10 companies. The data analysis technique uses multiple linear regression with a significance level of 0.05. Data processing was carried out using the computer program SPSS 22 for windows. The results of this study found that both variables partially and simultaneously have a significant effect on stock returns. With a sig level below 0.05. The contribution of the two variables trading volume and stock price is 53.3%, while the remaining 46.7% is influenced by other factors not discussed in this study.]]>
<![CDATA[Analisis Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Financial Distress ]]>
<![CDATA[Fauziah Arif Efendi]]>;
<![CDATA[Dedi Fernanda]]>;
<![CDATA[Khadijah Ath Thahirah]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.72
<![CDATA[This research was conducted with the aim of proving the effect of profitability, leverage, and company size on financial distress. The population in this study are all service companies in the tourism sub-sector, hotels and restaurants listed on the IDX in 2018-2021. The research method used is quantitative with a sampling technique using purposive sampling so that there are 28 companies with 4 years of observation. The data collection method used is documentation and the data used is secondary data from the company's annual financial reports. The data analysis technique is multiple linear regression using SPSS 25. The results of the study partially show that profitability as measured by return on assets has a positive effect on financial distress, leverage as measured by the debt to assets ratio has a negative effect on financial distress, and firm size as measured by the natural logarithm of assets has no effect on financial distress. While simultaneously the variables of profitability, leverage, and firm size have a significant effect on financial distress]]>
<![CDATA[Pengaruh Electronic Word Of Mouth (E-WOM) Terhadap Keputusan Pembelian Pada Marketplace Tokopedia (Studi Pada Mahasiswa Pendidikan Ekonomi IKIP PGRI Bojonegoro) ]]>
<![CDATA[Al Fina Aini Rohmaha]]>;
<![CDATA[Ayis Crusma Fradani]]>;
<![CDATA[Ari Indriani]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.74
<![CDATA[Electronic Word Of Mouth (E-WOM) is a very important place for consumers to give their opinions and is considered more effective than WoM because of it’s accessibility and wider reach. From this increase, researchers took the initiative to conduct this research with the aim of knowing the effect of Electronic Word Of Mouth (E-WOM) on product purchasing decisions on the Tokopedia marketplace. The number of samples taken was 70 respondents using a non-probability sampling technique, namely purposive sampling technique. Data collection techniques were carried out by distributing online questionnaires with google forms and analyzed by simple linier regression. The result showed that there was an influence between Electronic Word Of Mouth (E-WOM) on purchasing decisions, with the test results in this study obtained tcount > ttable (3,446 > 1995) with a significance < 0,005. This means that H0 is rejected and H1 is accepted, thus Electronic Word Of Mouth (E-WOM) has a significant positive effect on the involvement of purcashing decisions. Keywords: Electronic Word Of Mouth (E-WOM), Marketing, Social Media, Tokopedia, Purchase Decisions]]>
<![CDATA[Analisis Tingkat Inflasi Dan Fluktuasi Harga Emas Terhadap Pembiayaan Gadai Emas (Studi Kasus Pada Bank Syariah Indonesia Kc Bogor Cibinong Periode 2021–2023) ]]>
<![CDATA[Septy Putri Andini]]>;
<![CDATA[Diah Yudhawati]]>;
<![CDATA[Titing Suharti]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i2.76
<![CDATA[This study aims to determine the effect of the inflation rate and fluctuations in the price of gold on gold pawning financing at Bank Syariah Indonesia KC Bogor Cibinong for the 2021-2023 period. The method used in this study is a descriptive quantitative method in the form of presentation of statistical results and data processing using Eviews 12 software including classical assumption tests, multiple linear analysis and hypothesis testing. The source of the data obtained from this study is secondary data through the original website of Bank Indonesia, the Precious Metals website and financial data reports on gold pawn financing of Bank Syariah Indonesia KC Bogor Cibinong. The results of this study show that partially the inflation rate has a significant effect on gold pawning financing with a tcount of 3.274 > 1.994 ttable and a probability value of 0.0036 <0.05. Meanwhile, fluctuations in the price of gold have no effect on financing pawn gold with a tcount of 0.771 < 1.994 ttable and a probability value of 0.4491 > 0.05. Simultaneously the rate of inflation and fluctuations in the price of gold affect the financing of gold pawning with an Fcount of 6.535 > 3.131 and a probability value of 0.0062 <0.05. It can be seen from the test of the coefficient of determination with an R-squared value of 0.332 or 33.2%, and the rest is influenced by other factors which are not included in the regression model.]]>
