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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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Faktor-Faktor Yang Mempengaruhi Mahasiswa Uinsu Sutomo Bertransaksi Dengan Pedagang Kaki Lima Di Sekitar Kampus Ahmad Husein; Muhammad Mukrom Tanjung; Yenni Samri Juliati Nasution
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2078

Abstract

This research aimed to find about student’s perception about street hawker / street trader availability that located around campuss. Sample that have been chosen were student, whith variables to be research were product and service quality that given by them, and perception about street trader availability. Result shown than generally students thank thant product and service quality given were good and their availability were good, thant means their availability are helping people to fulfill their needs.
Pentingnya Media Sosial Untuk Meningkatkan Kemampuan Berpikir Kritis Dan Kemampuan Pemecahan Masalah Purwanti Purwanti; Siti Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2081

Abstract

In the digital era, social media has become an important element in people's lives. Platforms such as Facebook, Instagram, Twitter, and TikTok no longer only function as a means of communication and social interaction, but also as a medium for obtaining and disseminating information. This condition opens up new opportunities to utilize social media in the field of education and skill development, such as critical thinking skills and problem-solving skills. This article presents a theoretical and empirical analysis of the impact of social media on these two skills, as well as providing recommendations for the productive use of social media in education and self-development. The results of the study show that social media, if used wisely, can be an effective tool for improving complex cognitive skills.
Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur di Kawasan GIIC Ayu Nengsih; Purwanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2141

Abstract

This study was conducted with the aim of analyzing the application of Activity Based Management, namely to improve cost efficiency in manufacturing companies in the GIIC Area. The research method used is a qualitative method. Based on the analysis that has been used by implementing Actifity Based Management, it has a positive impact on the company in order to obtain the expected cost efficiency so that it can increase the profits generated by the company. And to achieve this goal, the company must carry out several stages, then in addition to that by implementing Actifity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management or activity analysis, in its application
Pengaruh Modal Kerja, Biaya Produksi, Dan Penjualan Terhadap Laba Bersih Perusahaan Pertambangan Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2020-2023 Devi Safitri; Hansen Ruslian; Atar Satria Fikri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2150

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, biaya produksi dan penjualan terhadap laba bersih pada peruhaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2020-2023. Penelitian ini menggunakan variabel independen yaitu modal kerja, biaya produksi dan penjualan. Dengan variabel dependen adalah laba bersih. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan perusahaan pertambangan yang terdaftar di ISSI tahun 2020-2023. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Metode statistik menggunakan analisis regresi linier berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel modal kerja tidak berpengaruh terhadap laba bersih. Sedangkan untuk variabel biaya produksi dan penjualan berpengaruh terhadap laba bersih. Dengan menggunakan uji F didapatkan bahwa variabel independen memiliki pengaruh secara simultan terhadap variabel dependen.
Analisis Efisiensi Biaya dan Produktivitas Dalam Akuntansi Manajemen Pada Perusahaan Manufaktur di Kawasan GIIC Supiah Ratnasari; Purwanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2152

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis efektivitas biaya dan produktivitas akuntansi manajemen pada perusahaan manufaktur yang berlokasi di kawasan Greenland International Industrial Center (GIIC). Dengan menggunakan pendekatan studi kasus, penelitian ini mengkaji bagaimana perusahaan menerapkan sistem akuntansi manajemen untuk meningkatkan efisiensi biaya operasional dan produktivitas. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung dan analisis dokumen perusahaan. Temuan penelitian menunjukkan bahwa penggunaan metode akuntansi manajemen yang tepat dapat memberikan dampak yang signifikan dalam mengurangi biaya dan meningkatkan produktivitas. Hasil ini diharapkan dapat menjadi acuan bagi perusahaan manufaktur lain di sektor industri serupa untuk mengoptimalkan kinerjanya melalui metode manajemen biaya yang efektif.
Analisis Strategi Pemasaran Untuk Meningkatkan Penjualan Toko Sembako Di Desa Tluwah Umi Nur Kholifah Umi; Umi Nur Kholifah; Lola Indra Mukti; Wasis Wijayanto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2155

Abstract

This research aims to analyze effective marketing strategies in increasing sales of Mrs. Nasri's basic food shop in Tluwah village. This research uses a qualitative descriptive approach by collecting data through observation, interviews and document analysis. This analysis shows that the use of marketing strategies based on social relations, improving the quality of customer service, and utilizing promotions via local social media can be significant in increasing sales. Apart from that, maintaining complete product availability and affordable prices is an important thing which is a key factor in maintaining customer loyalty. The combination of these marketing strategies is considered very effective in attracting new customers and increasing sales at Nasri's grocery store. Thus, a marketing strategy that focuses on market segmentation, strategy (product, price, promotion and service) is a strategic step that can be implemented to increase the competitiveness and sales of basic food stores in the Tluwah village environment.
Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Bersih Pada Perusahaan Manufaktur SUB Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2023 Sri Atika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2172

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan penjualan terhadap laba bersih pada Perusahaan manufaktur sub sektor farmasi yang terdaftar dibursa efek Indonesia periode 2017-2023. Penelitian ini menggunakan data sekunder. Populasi dalam penelitian ini adalah laporan keuangan tahunan Perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2017-2023. Sampel sebanyak 70 data, pemilihan sampel menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda uji T, uji F, dan koefisien determinasi (R square). Analisis data menggunakan program SPSS 25.0. Hasil penelitian ini menunjukan bahwa: 1) biaya produksi tidak berpengaruh secara signifikan terhadap laba bersih, 2) penjualan berpengaruh signifikan terhadap laba bersih, 3) biaya produksi dan penjualan secara simultan berpengaruh signifikan terhadap laba bersih. Kata kunci :
Pengaruh DAU,DAK, dan DBH terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Josefan Dohardo Sihite; Winwin Yadiati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2178

Abstract

This study aims to analyze the effect of balancing funds consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional financial independence in district and city governments in West Java Province by using quantitative methods taken based on 260 sample data sourced from financial data in local government financial reports. The hypothesis is tested using multiple regression using SPSS_25 software. The sampling method used is purposive sampling which is grouped into four quadrants based on the characteristics of Regional Original Revenue (PAD) and the amount of balancing fund acquisition. The hypothesis is tested using multiple regression using SPSS_25 software. The results show that the impact of DAU varies between quadrants where local governments with high PAD and low balancing fund revenue positively influence local financial independence. Then governments with high PAD and high balancing funds and local governments with low PAD and high balancing funds did not show a significant effect. Meanwhile, local governments with low PAD and low balancing funds negatively and significantly influence regional financial independence. DAK has a significant positive effect and is the most influential factor compared to DAU and DBH. On the other hand, the DBH provision does not significantly affect the financial independence of district and city governments in all quadrants.
Analisis Strategi Kualitas Pelayanan Untuk Meningkatkan Loyalitas Nasabah Pada PT Axa Mandiri Insurance Mutia Zahra Lubis; Zainarti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2209

Abstract

PT AXA Mandiri Insurance merupakan salah satu perusahaan asuransi terkemuka di Indonesia. Penelitian ini bertujuan untuk menganalisis strategi kualitas layanan yang dapat diterapkan oleh PT AXA Mandiri Insurance untuk meningkatkan loyalitas nasabah. Penelitian ini menggunakan metode kualitatif untuk mengumpulkan data berupa data deskriptif secara bahasa yang tertulis dan juga lisan dari orang-orang dan perilaku yang diamati. Data yang terkumpul dianalisis secara deskriptif untuk menggambarkan strategi kualitas pelayanan tentang keandalan layanan, daya tanggap layanan, jaminan layanan, empati layanan dan bukti fisik layanan. Hasil penelitian menunjukkan bahwa dapat meningkatkan loyalitas nasabahnya dengan menerapkan strategi kualitas layanan yang efektif dan berpengaruh terhadap bertambahnya jumlah nasabah dan juga loyalitas nasabah.
Kinerja Lingkungan sebagai Moderasi pada Pengaruh Pengungkapan Lingkungan terhadap Kinerja Keuangan Ranti Nugraheni; Zulfa Kamila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2234

Abstract

This study was conducted with the aim of examining the direct impact of environmental disclosure on financial performance. Additionally, the moderating effect of environmental performance on the relationship between these two variables was also tested. The sample data used comprised 35 selected companies listed on the Indonesia Stock Exchange (IDX) that issued sustainability reports and participated in the Corporate Performance Rating Program (PROPER) by the Ministry of Environment and Forestry (KLHK). The hypotheses in this study were tested using linear regression analysis with moderation, assisted by StataMP 16. The results indicate that financial performance, as proxied by ROA, is not affected by environmental disclosure. Furthermore, the analysis reveals that environmental performance does not moderate the effect of environmental disclosure on financial performance. Keywords: Environmental Performance, Environmental Disclosure, Financial Performance.

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