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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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Kinerja Lingkungan sebagai Moderasi pada Pengaruh Pengungkapan Lingkungan terhadap Kinerja Keuangan Nugraheni, Ranti; Kamila, Zulfa
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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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.
Pengembangan Produk Perbankan Syariah Yang Inovatif Ardi; Yuniarto Ade Putra; Natasya Istiqamah; Chaerul Sani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Pengembangan Produk Perbankan Syariah Yang Inovatif: program studi perbankan syariah, fakultas ekonomi dan hokum islam universitas islam ahmad dahlan sinjai, 2025. Penelitian ini bertujuan utuk mengetahui Pengembangan Produk Perbankan Syariah Yang Inovatif.Metode kajian yang digunakan adalah metode kajian kualitatif dengan kajian pustaka, kajian ini bersifat deskriptif analitik dimana pengumpulan data dilakukan dengan cara telaah pustaka.hasil analisis menunjukan, pertama Inovasi perbankan syariah terdiri dari digitalisasi layanan,produk pembiayan syariah,investasi syariah,produk sosial syariah,inovasi untuk milenial,inovasi keuangan berbasis teknologi,produk multiguna. Kedua, Inovasi perbankan syariah di era digital yaitu meningkatkan aksebilitas layanan keuangan, inovasi produk dan layanan, kolaborasi dengan fintech. Adapun tantangan perbankan syariah di era digital yaitu persaingan yang ketat, kepatuhan syariah dalam inovasi, tingkat literasi digital.
Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Neng Anti Julyanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Study This aims To know the influence of profitability, leverage and liquidity to mark a company. Profitability is measured with return on assets (ROA), Leverage is measured with debt to assets (DAR), Liquidity is measured with current ratio, and company value is measured Tobin's Q. Population in study This is all manufacturing companies in the sub-sector food and beverage listed on the Indonesia Stock Exchange (BEI ) in the 2019-2023 period. Deep sample study This is 10 companies in a period time for 5 years. sub-sector food and beverage listed on the Indonesia Stock Exchange (BEI ) in the 2019-2023 period. Retrieval technique sample with use method purposive sampling. The research design used is quantitative.
Rerangka Konseptual Dalam Akuntansi Nur Fitriana; Via Mustika Irawan; Della Apriliana; Putri Purnama Dewi; Rini Armaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The conceptual framework states the information needed to predict management arrangements, and does not combine it with the information needed to calculate the value of the entity's future net cash flows. Qualitative methods using library research were used in this research. Where research is carried out by collecting data or scientific writing by understanding, reviewing and examining library materials that have legal relevance to the main problem. The conceptual framework of accounting is an integrated system consisting of sub-sub systems, namely objectives and fundamental concepts that are interrelated. The conceptual framework aims to provide guidance in preparing and presenting financial reports. The conceptual framework explains that the concept of caution does not imply the need for asymmetry, such as recognizing assets rather than liabilities requires the need for more persuasive evidence. The conceptual framework balances faithful representation and relevance to provide useful information for users of financial statements.
Kontribusi Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Perusahaan Siti Aisah; Lisa Maharani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine how the implementation of Accounting Information Systems can affect a company's performance. Accurate and fast information from information systems significantly simplifies the company's decision-making and problem-solving processes. Information Systems allow for increased work efficiency, accelerated financial reporting processes, and support more accurate strategic decisions. The method used in this study is Systematic Review with the PRISMA approach, which involves searching, selecting, evaluating quality, and synthesizing data from relevant literature. The results of this study indicate that the success of AIS implementation is greatly influenced by factors such as technology quality, employee training, and management support. This study is expected to provide insight to optimize the role of AIS as an important instrument to improve company competitiveness in the digital era.
Pengaruh Green Accounting, Kinerja Lingkungan, Pertumbuhan Laba dan Corporate Social Responsibility terhadap Nilai Perusahaan Fitriana, Nur; Harefa, Chandwiman Anugerah; Daulay, Sangra Puttidia; ., Fajar; Putra, Eldo Maha
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: 10.47233/jakbs.v2i4.2305

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, Profit Growth, and Corporate Social Responsibility (CSR) on firm value. With increasing global competition, companies face challenges to enhance their value by considering environmental sustainability and social responsibility. Green Accounting functions as a tool to manage environmental costs, while environmental performance is measured through corporate compliance with regulations such as PROPER. Profit growth reflects the financial performance of a company, whereas CSR represents the company’s commitment to the environment and society. This study employs a descriptive qualitative method with literature analysis, incorporating secondary data from various previous studies. The results indicate that these factors have varying effects on firm value, with some studies showing positive, negative, or insignificant influences. Therefore, further research is needed to clarify the relationship between these factors and firm value
Sabun Lerak Peluang Kewirausahaan Untuk Meningkatkan Pertumbuhan Ekonomi Masyarakat Nur Fitriana; Kornella kitty sitanggang; Azitiya; Aprilia Elsa Nadilla
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Entrepreneurship plays a crucial role in boosting economic growth by fostering innovation, creating job opportunities, and improving societal welfare. This study aims to analyze the role of entrepreneurship in economic development and the factors influencing its effectiveness. The research method used is a literature review of studies conducted over the past four years (2020-2024). The findings indicate that entrepreneurship significantly contributes to reducing unemployment, increasing national income, and strengthening business ecosystems through innovation and creativity. Additionally, the effectiveness of entrepreneurship can be analyzed using the SWOT approach, encompassing strengths, weaknesses, opportunities, and threats. Therefore, appropriate economic policies are necessary to create a conducive business environment for sustainable economic growth.
Implementasi Sistem Informasi Berbasis Blockchain untuk Pengelolaan Kas dan Keuangan Rumah Sakit: Studi Kasus pada Layanan Rawat Jalan Hafizahtul Zakiah; Fitriana Indah Lestari; Asrul Saleh Gea; Faruq Al-Qowim; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan menganalisis potensi implementasi sistem informasi berbasis blockchain dalam pengelolaan penerimaan dan pengeluaran kas pada layanan rawat jalan rumah sakit. Dengan pendekatan kualitatif deskriptif, penelitian ini menggunakan data primer melalui wawancara dan observasi, serta data sekunder dari literatur. Hasil penelitian menunjukkan bahwa sistem berbasis blockchain dapat meningkatkan transparansi, keamanan, dan efisiensi dalam pengelolaan kas rumah sakit, mengurangi risiko penyelewengan dan kesalahan pencatatan. Selain itu, blockchain memungkinkan integrasi data lintas departemen secara real-time, memberikan manfaat signifikan dalam meningkatkan akuntabilitas keuangan rumah sakit. Penelitian ini memberikan rekomendasi implementasi sistem berbasis blockchain sebagai inovasi untuk meningkatkan tata kelola keuangan rumah sakit
Penerapan Blockchain dalam Sistem Informasi Akuntansi (SIA) Tio Sinta Marito Br. Marbun; Zahra Adinda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The scientific paper contains material about how to apply blockchain in transaction activities supported by accounting information systems. This paper aims to examine the benefits and challenges obtained by applying blockchain to accounting information systems. The research method used is the literature review method, namely re-analyzing the results of previous research related to theories, concepts and research result. The findings show that blockchain is able to increase efficiency, transparency and strong security in transaction recording systems. However, blockchain still has challenges in its implementation, such as the limited ability of accountants to use blockchain.
Desain Sistem Informasi Akuntansi Penjualan Tunai Dan Penerimaan Kas : Studi Kasus Pada Industri Roti ABC Yoga Tri Ananda; Alifa Manda Putra; Ananda Setiawan; Cindy Fasabillah Putri; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk merancang sistem informasi akuntansi yang mendukung pencatatan penjualan tunai dan penerimaan kas agar lebih efisien dan sistematis. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara dan dokumentasi terkait sistem pencatatan yang digunakan di perusahaan. Selain itu, penelitian ini juga menerapkan metode pengembangan sistem Prototype, yang memungkinkan interaksi antara pengembang dan pengguna dalam proses perbaikan sistem secara iteratif berdasarkan umpan balik yang diberikan. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi di Industri Roti ABC masih dilakukan secara manual, yang mengakibatkan potensi kesalahan dalam pencatatan dan keterlambatan dalam pelaporan keuangan. Selain itu, ditemukan adanya rangkap fungsi jabatan, di mana manajer juga bertanggung jawab atas fungsi kas, yang dapat meningkatkan risiko ketidaktepatan dalam pencatatan keuangan. Sistem informasi yang dikembangkan dalam penelitian ini mencakup fitur utama seperti input data bahan baku, pencatatan tenaga kerja, penerimaan kas, pengelolaan produk, serta pencetakan laporan keuangan yang lebih sistematis dan mudah diakses. Kesimpulan dari penelitian ini adalah bahwa implementasi sistem informasi akuntansi yang lebih terintegrasi dapat meningkatkan efisiensi dan akurasi pencatatan transaksi pada Industri Roti ABC. Dengan sistem yang lebih sistematis, perusahaan dapat meminimalkan kesalahan pencatatan, meningkatkan transparansi keuangan, serta mempercepat proses pelaporan keuangan. Implementasi lebih lanjut dan pengembangan fitur tambahan diperlukan untuk memastikan sistem dapat beroperasi secara optimal dan sesuai dengan kebutuhan bisnis.

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