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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 Akuntabilitas dan SPI terhadap Kualitas Laporan Keuangan dengan Peran Audit Internal Sebagai Variabel Moderasi Ardani Moresca Putu Wijaya; Dewi Saptantinah Puji Astuti
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.v2i2.1576

Abstract

This research aims to empirically examine the influence of accountability and internal control systems on the quality of financial reports with the role of internal audit as a moderating variable (survey of internal auditors at the Karisidenan Surakarta regional inspectorate office). The type of research used is quantitative research with the data source used being primary data. Data collection in this research was carried out by distributing questionnaires to internal auditors who worked at the Surakarta Karisidenan regional inspectorate office. This research used a purposive sampling type, obtaining 107 samples which were tested with SPSS 25. The results show that accountability has a significant positive effect on the quality of financial reports. The internal control system has a significant positive effect on the quality of financial reports. The role of internal audit cannot moderate the influence of accountability on the quality of financial reports. The role of internal audit cannot moderate the influence of the control system on the quality of financial reports.
Pengaruh Rasio ROA, EPS, CR, DER Dan TATO Terhadap Harga Saham Subsektor Perbankan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019 – 2023 Pandu Dwi Anggoro; Nova Anggrainie
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.v2i2.1586

Abstract

The development of the country's economy cannot be separated from the banking sector because banks are intermediary institutions that collect and channel funds from the public for the development of a country. This study aims to analyze the effect of Return On Assets, Earning Per Share, Current Ratio, Debt to Equity Ratio and Total Asset Turnover on the share price of banking subsector companies listed on the IDX for the 2019-2023 period. The data collection method is the documentation method. The data used is secondary data and the sampling technique uses purposive sampling technique with a total sample of 26 companies. The analytical tools used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression, t test, F test and Coefficient of Determination. The data in this study were processed using SPSS. The results showed that Return On Assets, Earning Per Share and Total Asset Turnover partially affect stock prices, while Current Ratio and Debt to Equity Ratio do not partially affect stock prices. Return On Assets, Earning Per Share, Current Ratio, Debt to Equity Ratio and Total Asset Turnover affect stock prices in banking subsector companies simultaneously
Pengaruh Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022) Emillia Titin Fatmawati; Rispantyo
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.v2i2.1594

Abstract

Company value is a concept that investors consider when evaluating their investments, and is an indicator of how the market values a company as a whole. The purpose of this study is to determine the significance of Liquidity, Profitability, and Company Size to Company Value. This study uses a type of quantitative data with the data source used as secondary data, namely the annual report accessed through the official website of the Indonesia Stock Exchange for the 2019-2022 period. The population of this study is 84 companies and the sampling method uses the purposive sampling technique so that the number of samples that meet the criteria is 20 companies. The data collection method used is by documentation technique. The analysis techniques used are descriptive statistical tests and multiple linear regression analysis. The results of the study found that liquidity had a significant negatif effect on company value, profitability had a significant positif effect on company value and company size did not affect company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Likuiditas Dan Kredit Macet Terhadap Profitabilitas Pada Perusahaan Perbankan Di Bursa Efek Indonesia Ananda Serly Nurlita; Immas Nurhayati; M.Imam Sundarta
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.v2i2.1601

Abstract

This study aims to determine the effect of Liquidity and Bad Debt on Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection used the Purposive Sampling method and the companies selected from the criteria were 7 companies for the period 2018-2022, so that the sample used in this study was 35 samples. The data used in this study are secondary data in the form of annual reports and obtained from the Indonesia Stock Exchange (IDX). The analysis technique used in this research is regression with panel data and multiple linear regression using the Eviews 12 program. The results of this study indicate that Liquidity (LDR) has no significant effect on Profitability, Bad Credit (NPL) shows no significant effect on profitability, Liquidity (LDR) and Bad Credit (NPL) have an insignificant effect on Profitability simultaneously.
Pengaruh Inklusi Keuangan, Literasi Keuangan Dan Inovasi Produk Terhadap Kinerja UMKM Batik Laweyan Surakarta Reo Anggara Putra
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.v2i2.1604

Abstract

Laweyan Batik Village is a village for batik craftsmen and entrepreneurs in Solo. This research was created with the aim of analyzing the significance of the influence of financial inclusion, financial literacy and product innovation on the performance of Batik Laweyan Surakarta MSMEs. This research uses qualitative and quantitative research types. The data sources used are primary data and secondary data. The population in this study was all 88 Batik Laweyan MSMEs. The sample in this study was taken as many as 88 respondents using census techniques. The data analysis techniques used in this research are descriptive analysis, multiple linear regression analysis, t test, F test, and coefficient of determination. The results of this research using multiple linear regression analysis show that financial inclusion has no significant effect on the performance of Batik Laweyan MSMEs, financial literacy has a significant effect on the performance of Batik Laweyan MSMEs and product innovation has a significant effect on the performance of Batik Laweyan MSMEs. The results of the F test calculation have a calculated F value of 41.589 with a p-value of 0.000 < 0.05, so Ho is rejected and Ha is accepted, meaning the model is correct. The coefficient of determination (adjusted R2) for this model is 0.583, meaning that the contribution of the independent variables (financial inclusion, financial literacy and product innovation) to the dependent variable (MSME performance) is 58.3%..
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal Dan Budaya Organisasi Terhadap Kinerja Karyawan (Studi Kasus pada Karyawan Bagian Keuangan di UMKM Batu Alam Area Sukoharjo) Budi Santoso; Aris Eddy Sarwono; Dewi Saptantinah PA
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.v2i2.1608

Abstract

Human resources are the biggest asset in a company. Human resources are one of the sources that determine the success of a company. Therefore, a company is required to set policies well in order to survive. Human resources are planners and active actors in a company. Without human resources, a company will certainly not be able to survive. This research aims to analyze the Influence of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance Case Study on Finance Employees at UMKM Batu Alam Sukoharjo Area. This research uses a qualitative descriptive method with a case study approach. The research sample was determined using the Purposive Sampling method. The data collection used is document analysis, questionnaires. The COSO reference is applied by the researcher as the main analysis instrument. The results of this study show that the accounting information system has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Internal control has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Organizational culture has a positive and significant effect on employee performance UMKM Batu Alam Sukoharjo area. Accounting information systems, internal controls, and organizational culture have a simultaneous and significant effect on employee performance variables UMKM Batu Alam Sukoharjo area.
Pengaruh Pergantian Manajemen, Opini Audit, Ukuran KAP dan Auditfee Terhadap Auditor switching (Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Kinanti Septina dewi; Djoko Kristianto
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.v2i2.1609

Abstract

Auditor switching is an action of the company in changing auditors or Public Accounting Firms that aims to maintain auditors' independence so that they remain objective in auditing clients' financial statements. The purpose of this study is to find out the significance of Management Change, Audit Opinion, Size of Public Accounting Firms, and Audit fees for Auditor switching. This study uses a type of quantitative data with the data source used is secondary data, namely annual financial statements accessed through the official website of the Indonesia Stock Exchange for the 2019-2023 period. The total population of this study is 70 companies and the sampling method uses the purposive sampling technique so that the number of samples that meet the criteria is 26 companies. The data collection method used is a documentation technique. The analysis techniques used are descriptive statistical tests, logistic regression analysis, and hypothesis tests. The results of the study found that management change had a significant positive effect on switching auditors, audit opinions did not have a significant effect on switching auditors, the size of public accounting firms had a significant negative effect on switching auditors and audit fees had no effect on switching auditors in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period.
Pengaruh PDRB Per Kapita, Investasi Dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota Di Provinsi Jawa Barat Tahun 2020-2023 Totoh Abdulfatah; Sri Mulyani
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.v2i2.1612

Abstract

Regional Financial Independence is an indicator of a region that is able to implement regional autonomy without depending on transfer funds from the Central Government. West Java Province is one of the province that implements the principle of fiscal decentralisation. However, the Regency / City in West Java Province still experience inequality between regions. This study aims to examine empirically the effect of GRDP per capita, investment and capital expenditure on regional financial independence. Capital Expenditure on regional financial independence with a sample of 27 regencies / cities in West Java Province.in West Java Province. This research is quantitative research using secondary data using secondary data. The research method used is the Fixed Effect Model (REM). GRDPPer Capita, Investment and Capital Expenditure together have an influence oninfluence on Regional Financial Independence. GRDP per capita has a positive effectsignificant effect on regional financial independence, investment has no effect on regional financial independence, while capital expenditure has a negative effect on regional financial independence on regional financial independence, while capital expenditure has a negative and significant effect on regionalfinancial independence significant on regional financial independence.
Analisis Penerapan Metode Fluctuating Fund System Dalam Pengelolaan Kas Kecil (Petty Cash) Pada PT. Artha Utama Sejahtera Farra Anjani Sukarman; A. Sudrajat
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.v2i2.1614

Abstract

Artha Utama Sejahtera as a service company engaged in consulting and training services in increasing professional human resources in the occupational safety and health (K3) sector, faces challenges in managing petty cash efficiently and accurately. This research aims to analyze the application of the Fluctuating Fund System method in petty cash management at PT. Artha Utama Sejahtera. The Fluctuating Fund System method is a petty cash management method that adjusts the amount of petty cash according to the company's daily needs, in contrast to the fixed method (imprest) which sets a fixed amount of petty cash throughout a certain period. This research uses a qualitative descriptive approach by collecting data through interviews, observation and documentation. Data analysis was carried out by evaluating the application of the Fluctuating Fund System method, identifying the advantages and disadvantages of this method. The research results show that the application of the Fluctuating Fund System method at PT. Artha Utama Sejahtera is able to increase the efficiency of petty cash management. This method provides greater flexibility in daily expenditure, so it can accommodate urgent needs without having to wait for petty cash to be refilled. Apart from that, this method also minimizes the risk of accumulating unused funds, so that existing funds can be utilized optimally. However, this research also found several obstacles in implementing the Fluctuating Fund System method, such as difficulties in recording daily transactions and the need for stricter supervision to avoid misuse of funds. Therefore, it is recommended to improve the recording and monitoring system so that this method can be implemented more effectively. Thus, the author concludes that the Fluctuating Fund System method has great potential to increase the efficiency of petty cash management at PT. Artha Utama Sejahtera, as long as it is supported by an adequate recording and monitoring system.
Kunci Keberhasilan Pajak: Peran Kesadaran & Pemahaman Terhadap Peraturan Bagi Wajib Pajak Kenny Ray Wijaya
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.v2i2.1616

Abstract

Penelitian ini memiliki tujuan untuk menganalisis tentang apakah wajib pajak memiliki kesadaran tentang pemahaman peraturan perpajakan yang dapat mempengaruhi pola pikir dari para wajib pajak didalam pembayaran pajak. Penelitian ini menggunakan metode Netnography, yaitu mengambil data dari Internet didalam mengamati dan menganalisa aktivitas oleh komunitas tertentu. Untuk memahami cara berpikir, perilaku dan juga budaya didalam suatu kelompok yang memiliki konteks online. Bounded Rationality, Recency Bias dan juga Framing Effect berperan penting didalam kesadaran para wajib pajak terlepas dari media yang memberikan label terhadap peraturan perpajakan, karena hal tersebut dapat menentukan pola pikir wajib pajak didalam melakukan pembayaran pajak serta kepatuhan wajib pajak terhadap peraturan perpajakan.

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