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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 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

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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.
Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Manajemen Laba pada Sub Sektor Food & Staples Retailing yang Terdaftar di BEI Periode 2018-2023 Amelia Rahmawati; Immas Nurhayati; Denia Maulani
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 profitability, leverage and firm size on earnings management in food & staples retailing sub-sector companies listed on the IDX for the 2018-2023 period. This study uses a quantitative approach and uses secondary data sources taken from the company's annual financial statements in the food & staples retailing sub-sector for the 2018-2023 period. The data collection technique used in this study is to use documentation techniques and the sampling technique used in this study is purposive sampling method and the number of samples used is 4 companies in the food & staples retailing sub-sector with a research period of six years. The results showed that the profitability variable had a negative but significant effect on earnings management, the leverage variable had a negative but significant effect on earnings management and the firm size variable had no significant effect on earnings management. Meanwhile, the results of simultaneous research show that profitability, leverage and firm size variables affect earnings management.
Pengaruh Beban Pajak Tangguhan, Komite Audit Dan Komisaris Independen Terhadap Penghindaran Pajak Liviana Syafei; Mita Sicillia
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 how the influence of deferred tax burden, audit committee, and independent commissioner on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The independent variables in this study are deferred tax burden, audit committee and independent commissioner. While the dependent variable in this study is tax avoidance. The population in this study were 63 industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. This type of research is quantitative with the sampling technique method used, namely purposive sampling and obtained 15 industrial sector companies with an observation period of 5 (five) years so that the total observation data is 75. This study uses panel data regression analysis tests and classical assumptions and data is processed using Microsoft Excel and Eviews 12. The results of this study indicate that deferred tax burden and audit committee have no effect on tax avoidance, while independent commissioners have an effect on tax avoidance. However, deferred tax burden, audit committee and independent commissioner simultaneously affect tax avoidance.
Pengaruh Capital Intensity, Related Party Transaction Dan Transfer Pricing Terhadap Tax Avoidance Riska Oktafia; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research aims to analyze the influence of Capital Intensity, Related Party Transactions, and Transfer Pricing on Tax Avoidance. The study was conducted by analyzing the financial statements of companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The sample consists of 24 companies with a total of 120 observations. The sampling method used is purposive sampling. The data used in this study are secondary data in the form of financial statements from each sampled company. The variables used in this study are Capital Intensity as the first independent variable, Related Party Transactions as the second independent variable, and Transfer Pricing as the third independent variable, with Tax Avoidance as the dependent variable. The panel data regression method was used as the methodology for this research. Data analysis was performed using Eviews 12 Student Version Lite software. The results indicate that the best model is the Fixed Effects Model (FEM). The research findings show that Capital Intensity, Related Party Transactions, and Transfer Pricing have a simultaneous effect on Tax Avoidance. Capital Intensity has a partial effect on Tax Avoidance, while Related Party Transactions and Transfer Pricing do not have a partial effect on Tax Avoidance.
Implementasi Akad Murabahah pada Tepat Pembiayaan Syariah Kelompok Berdasarkan Kesesuaian PSAK 102 di BTPN Syariah Area IV Jurai Pesisir Selatan Hafizah, Hafizah; Murniati, Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Bank BTPN Syariah is a sharia financial institution in the aspect of sharia banking and operates with Islamic sharia principles, with one of the Murabahah financing transactions and is very popular in the Exact Group Sharia Financing product. This research aims to find out how PSAK 102 is implemented and analyze the suitability of the murabahah contract treatment at Bank BTPN Syariah with PSAK 102. This research uses qualitative methods with a descriptive approach, namely by describing the implementation of the murabahah financing program at Bank BTPN Syariah IV Jurai, analyzing the suitability of accounting treatment on the recognition, measurement, presentation and disclosure of Murabahah financing at Bank BTPN Syariah IV Jurai with PSAK 102 through interviews, observation and documentation. The results of this research indicate that the Murabahah accounting treatment at Bank BTPN Syariah is not fully in accordance with the Murabahah accounting treatment in PSAK 102 which includes recognition and measurement of murabahah. Meanwhile, presentation and disclosure are in accordance with PSAK 102.
Pengaruh Pertumbuhan Laba Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Sektor Industrial Dan Healthcare Yang Terdaftar Di BEI 2020-2022 Widiyastuti, Kania; Fauzan Akbar Albastiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Investor attention to the quality of a company's earnings is generally high, as they tend to prefer entities with high-quality earnings. The phenomenon of a continuous decline in profits will encourage management to engage in earnings manipulation. The purpose of this research is to determine the effect of profit growth and liquidity on earnings quality in companies in the industrial and healthcare sectors listed on the Indonesia Stock Exchange from 2020 to 2022. Using a quantitative research type with secondary data sources and the analysis method of multiple linear regression analysis, Purposive sampling refers to the selection of samples based on criteria set by the researcher. From a population of 96 companies, a sample of 32 companies was ultimately obtained, with a time series of 3 years, resulting in a total of 96. The results of the research from the t-test indicate that H0 is accepted, meaning that, partially, profit growth does not affect earnings quality. Meanwhile, for the liquidity research, H2 is accepted, indicating that, partially, liquidity has a negative impact on earnings quality. Additionally, the results from the F-test show that, simultaneously, profit growth and liquidity affect earnings quality.
Pengaruh Sistem Pelaporan, Pengendalian Akuntansi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kompetensi Aparatur Sebagai Variabel ModerasI (Studi Kasus Pada BPJS Ketenagakerjaan Se-Eks Karesidenan Surakarta Nisa Ullulfi Nur Azizah; Aris Eddy Sarwono
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 impact of reporting systems, accounting controls, and budget target clarity on the performance accountability of government agencies, with the competency of apparatus as a moderating variable at BPJS Ketenagakerjaan in the former Karesidenan Surakarta region. The research employs a quantitative method. The population consists of BPJS Ketenagakerjaan employees in the former Karesidenan Surakarta region, with a purposive sampling method resulting in a total of 42 respondents. The data used in this study are analyzed using SPSS version 21 software. The study reveals that reporting systems and budget target clarity have a significant positive impact on the performance accountability of government agencies. However, accounting controls have a positive but insignificant impact on performance accountability. The MRA test results show that the competency of apparatus does not function as a moderating variable to strengthen or weaken the relationship between independent and dependent variables.
Pengaruh Kompensasi Manajemen, Tingkat Utang dan Kepemilikan Institusional Terhadap Manajemen Pajak Alifia Wahyu Syalfitri; Setianingsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research aims to determine the influence of Management Compensation, Debt Levels and Institutional Ownership on Tax Management. The population of this research is the industrial sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research is quantitative research using financial reports as media and sample selection was carried out based on purposive sampling techniques, resulting in 13 (thirteen) companies. The analysis technique used in this research is Panel Data Analysis. Data processing in this research uses the Eviews 13 software application, with the research results showing that the influence of management compensation, debt levels and institutional ownership simultaneously influences tax management. Management Compensation influences Tax Management, Debt Level influences Tax Management, Institutional Ownership has no influence on Tax Management.
Pengaruh Kebijakan Dividen, Kualitas Laba, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Nadira Fairuz Sahara; Anggun Anggraini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research aims to determine the influence of dividend policy, earnings quality and corporate social responsibility on firm value. The type of research used is a quantitative approach with associative methods. The sampling technique for this research is purposive sampling. The population of this research is 45 LQ45 companies listed on the Indonesian stock exchange and after following the sampling criteria there are 12 companies with a research period of 5 years producing 60 observation data. The data analysis technique used is panel data regression using the E-views 12 application. Based on the results obtained from the F test, it shows that dividend policy, earnings quality and corporate social responsibility simultaneously influence firm value. The t test results show that corporate social responsibility has a negative effect on company value, while dividend policy and earnings quality have no effect on company value.
Analisis Pengaruh Net Profit Margin dan Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia (2018-2022) Nadila Ananda Putri; Dwiyatmoko Puji Widodo; Yuni Siti Nuraeni
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 mengetahui pengaruh Net Profit Margin dan Total Assets Turnover terhadap Pertumbuhan Laba pada perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia. Pendekatan pada penelitian ini adalah pendekatan asosiatif. Variabel independen yang digunakan dalam penelitian ini yaitu Net Profit Margin dan Total Assets Turnover, sedangkan variabel dependen yang digunakan dalam penelitian ini yaitu Pertumbuhan Laba. Populasi dalam penelitian ini adalah seluruh perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang berjumlah 14 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga ada 11 perusahaan yang memenuhi kriteria dalam penelitian. Teknik pengumpulan data dalam penelitian ini menggunakan data sekunder atau berupa dokumen, sedangkan teknik pengambilan data yang digunakan adalah teknik kuantitatif dengan analisis regresi linear berganda, uji hipotesis dan koefisien determinasi. Pengolahan data menggunakan software SPSS. Hasil penelitian ini adalah variabel Net Profit Margin secara parsial tidak berpengaruh terhadap Pertumbuhan Laba, variabel Total Assets Turnover secara parsial berpengaruh terhadap Pertumbuhan laba dan secara simultan Net Profit Margin dan Total Asset Turnover bepengaruh terhadap Pertumbuhan Laba pada perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia periode 2018-2022.  

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