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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 485 Documents
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Pengaruh Intensitas Aset Tetap, Inventory Intensity Dan Kebijakan Utang Terhadap Agresivitas Pajak Lia Ningrum; Rakhmawati Oktavianna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1459

Abstract

The study aims to empirically demonstrate the impact of fixed asset intensity, inventory intensity, and debt policy on tax aggressiveness. The type of research used is quantitative. The type of data used in this study is secondary data in the form of annual financial statements published on the Indonesian Stock Exchange (BEI) for the for the period 2018–2022. The population of this research is non-cyclical consumer sector companies with non-cyclical sampling using prospective sampling. The number of companies that are taken as samples in this study is 32, with a period of study of five years, so we obtained observation data for as many as 160. Data processing using the Eviews 12 program involved collecting related data and then analyzing descriptive statistics, model conformity tests, classical assumption tests, panel data regression analysis, F statistics tests, t statistical tests, and determination coefficients. Result F states that fixed asset intensity, inventory intensity, and debt policy simultaneously influenced tax aggressiveness
Pengaruh Capital Intensity, Kepemilikan Manajerial Dan Keragaman Gender Terhadap Tax Aggressiveness Wulan Andriani; Jarno .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1478

Abstract

This study aims to test and prove empirically the effect of Capital Intensity, Managerial Ownership, and Gender Diversity on Tax Aggressiveness. This research uses an associative quantitative approach. The data used is secondary data in the form of annual financial reports. The population of this study consisted of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) consisting of 128 companies. The sample was taken using purposive sampling technique, resulting in a sample of 9 companies with observations for 5 years, resulting in a total of 45 audited annual financial reports. Data collection techniques in this study using documentation and literature study. The variables used in this study are Capital Intensity (X1), Managerial Ownership (X2), and Gender Diversity (X3) as independent variables and Tax Aggressiveness (Y) as the dependent variable. The tests used in this study are multiple regression analysis techniques, namely descriptive statistical tests, panel data regression model analysis, model selection tests, classical assumption tests, panel data regression analysis with linear equations and hypothesis testing with a significance level of 5%. Based on the results of hypothesis testing, it shows that capital intensity, managerial ownership, and gender diversity simultaneously have an influence on tax aggressiveness. Capital Intensity has no effect on tax aggressiveness, managerial ownership affects tax aggressiveness, and gender diversity affects tax aggressiveness.
Faktor-Faktor Yang Mempengaruhi Pemahaman Umkm Dalam Penerapan Laporan Keuangan Berdasarkan Sak Emkm Pada Umkm Di Pekanbaru Indah Febria; Mentari Dwi Aristi; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1482

Abstract

This research aims to determine the factors that influence UMKM understanding of the application of financial reports based on SAK EMKM to UMKM in Pekanbaru. This type of research is quantitative research. Data analysis uses the multiple linear regression analysis method with understanding of UMKM as the dependent variable and four independent variables: level of education, business scale, business age and accounting knowledge. The research sample was 100 respondents. The results of this research state that the education level variable has a significant effect on the understanding of UMKM in UMKM in Pekanbaru. Business scale has a significant effect on understanding UMKM in UMKM in Pekanbaru. The age of the business has a significant effect on the understanding of UMKM in UMKM in Pekanbaru. Accounting knowledge has a significant influence on the understanding of UMKM in UMKM in Pekanbaru.
Analisis Rasio Solvabilitas Terhadap Laporan Keuangan Untuk Menilai Tingkat Kinerja Keuangan Perusahaan Studi Kasus Pada PT Perusahaan Gas Negara Tbk Irni Yusnita; Winona Kumara Dewi; Nichy Oktaviani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1507

Abstract

PT Perusahaan Gas Negara merupakan perusahaan pertamina yang bergerak dibidang gas alam. Tujuan dari penelitian ini adalah untuk mengetahui dan menilai kinerja perusahaan dalam memenuhi kewajiban keuangan perusahaan dengan menggunakan rasio solvabilitas dengan indicator Debt to Equity Ratio, Debt to Asset Ratio dan Long Term Debt to Equity Ratio. Jenis penelitian ini adalah penelitian kuantitatif. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah laporan tahunan PT Perusahaan Gas Negara Tbk. Hasil dari penelitian ini menunjukkan bahwa kemampuan PT Perusahaan Gas Negara Tbk menunjukkan kondisi yang baik, hal ini ditunjukkan pada perhitungan Debt to equity ratio, Debt to Assets Ratio dan Long Term Debt to Equity Ratio, dimana perusahaan tidak mengandal utang untuk membiayai kegiatan operasional, pendanaan dan investasi perusahaan.
Pengaruh Sanksi Perpajakan, Kualitas Pelayanan, Dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Riri Febriani; R. Septian Armel; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1508

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sanksi perpajakan, kualitas pelayanan, dan pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dengan metode penerikan sampel menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 400 wajib pajak yang terdaftar di KPP Pratama Pekanbaru Tampan. Sumber data yang digunakan adalah data primer berupa kuesioner. Analisis data dilakukan dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa sanksi perpajakan, kualitas pelayanan, dan pengetahuan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak.
Literatur Review: Analisis Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Islami, Agnemas yusoep
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i2.1512

Abstract

The purpose of writing this article is to analyze the effect of implementing an accounting information system on the quality of financial reports. The method used is a literature review with a descriptive qualitative approach. The results of a review of 25 articles show that the accounting information system in an entity can influence the quality of financial reports. An entity that makes good use of an accounting information system will be able to present financial reports more accurately, quickly, efficiently, and fulfill the 4 characteristics of report quality, namely relevant, reliable, easy to understand, and comparable. Financial information presented in quality financial reports will be very useful for report users for making accountable decisions. Keywords: Accounting Information System, Quality of Financial Reports, Literatur Review Tujuan penulisan artikel ini adalah untuk menganalisis pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. Metode yang digunakan adalah literatur review dengan pendekatan kualitatif deskriptif. Hasil review terhadap 25 artikel menunjukan bahwa sistem informasi akuntansi dalam suatu entitas dapat mempengaruhi kualitas laporan keuangan. Suatu entitas yang memanfaatkan penggunaan sistem informasi akuntansi dengan baik akan mampu menyajikan laporan keuangan dengan lebih akurat, cepat, efisien, dan memenuhi 4 karakteristik kualitas laporan keuangan, yaitu relevan, andal, mudah dipahami, dan dapat dibandingkan. Informasi keuangan yang tersaji pada laporan keuangan yang berkualitas akan sangat bermanfaat bagi pengguna laporan untuk pengambilan keputusan yang dapat dipertanggungjawabkan. Kata Kunci: Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, Tinjauan Pustaka
Pengaruh Gaya Hidup Dan Personality Traits Terhadap Keputusan Berinvestasi Di Pasar Modal Pada Generasi Z Kota Palembang Putri Sabrina; Maya Panorama; Lemiyana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1513

Abstract

Pengaruh Risiko Kredit, Dana Pihak Ketiga dan Pendapatan Bunga Terhadap Penyaluran Kredit Perbankan Sifa Nurbaiti; Anggun Anggraini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1516

Abstract

This research aims to determine the influence of the credit risk, third party funds and interest income on bank credit distribution. The type of research used is a quantitative approach with associative methods. The sampling technique in this research is purposive sampling. The population of this research is 46 companies in the conventional commercial banks and sharia commercial banks listed on the Indonesia Stock Exchange and after following the sampling criteria, there were 28 companies with a research period of 5 (five) years resulting in 140 observation data. The data analysis technique used is panel data regression using E-views 12 software. The F test results show that the credit risk, third party funds and interest income simultaneously influence bank credit distribution. The t test results show that the credit risk has no effect on bank credit distribution, while third party funds has a positive effect on bank credit distribution and interest income has a positive effect on bank credit distribution.
Pengaruh Pajak, Intangible Assets, Dan Ukuran Perusahaan Terhadap Transfer Pricing Astri Wulandari; Dini Fitrianti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1522

Abstract

This study aims to analyze how tax variables, intangible assets and company size affect transfer pricing in Energy sector companies listed on the Indonesian stock exchange. The research method used is quantitative research method with secondary data obtained indirectly by collecting financial reports and annual reports from Energy companies in 2018-2022 published on the IDX website or the official website of each company. In this study, to obtain a sample, special criteria are needed, so the purposive sampling method is used. This study has a population of 84 companies and obtained 11 company samples and the observation results include 55 financial statement data for five years in the period 2018-2022. The test analysis used in this study is using EViews 13 software. This study obtained the results, namely partially, taxes have no effect on transfer pricing, intangible assets affect transfer pricing, company size affects transfer pricing, and simultaneously taxes, intangible assets, and company size affect transfer pricing.
Analisis Harga Pokok Produksi dan Harga Jual Kasur dengan Metode Full Costing Noviyanti Noviyanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of research at PT Cahaya Mitra Utama is to calculate the cost of production using the full costing method and determine the selling price which affects the amount of profit recognized by the company. This research uses a type of case study research with a descriptive approach and data collection methods, namely the method of observation, literature study, interviews as well as document collection. The data analysis technique used is qualitative and quantitative data analysis techniques. The results of the study concluded that there was a difference in production costs by company of Rp 1.352.640.000 while according to the author Rp 1.399.766.666. The difference in factory overhead costs from the company’s calculations is Rp 18.600.000 and the author’s calculation is Rp 71.966.666, with the final result of the difference in the total selling price between company methods of Rp 1.623.168.000 and the selling price according to the author’s calculations is Rp 1.679.720.000. This occurs after classifying costs and calculating costs according to cost accounting concepts. Therefore, the calculation of the cost of production and selling prices can be determined precisely.

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