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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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Analisis Perbandingan Kinerja Keuangan Pada Masa Pandemi Covid-19 Dan Era New Normal Perusahaan Sektor Transportasi Di Bursa Efek Indonesia Muhamad Cikhal Anwar; Wastam Wahyu Hidayat; Eri Bukhari; Murti Wijayanti
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.v2i4.2363

Abstract

Indonesia Stock Exchange during the COVID-19 pandemic and the transition to the New Normal era. The pandemic significantly impacted this sector, particularly by reducing revenue and profitability. This study aims to compare the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) between these two periods. A quantitative approach with a comparative analysis method was employed. The data were obtained from the financial statements of transportation sector companies for the 2019–2020 and 2022–2023 periods. Statistical analyses, including normality assessment, descriptive statistics, and hypothesis testing using the Paired Sample T-test and Wilcoxon Signed Rank Test, were performed. The results indicate that only ROA showed a significant difference (p < 0.05), with profitability increasing after the pandemic. In contrast, CR (p > 0.05), DER (p > 0.05), and TATO (p > 0.05) did not exhibit significant differences. These findings suggest that the transition to the New Normal era positively impacted profitability but had no significant effect on liquidity, capital structure, or asset efficiency. This study analyzes the financial performance of transportation sector companies listed on the
Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada perbankan Syariah Periode 2021-2023 Irsyad Alief Gutawa; Ratnawati Raflis; Indrayeni
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.v2i4.2364

Abstract

This study analyzes the influence of the Board of Commissioners, Sharia Supervisory Board, and Capital Structure on Financial Performance in Islamic Banking in Indonesia. A case study was conducted on Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) registered with the Financial Services Authority (OJK) during the 2021–2023 period. The research aims to examine the partial and simultaneous effects of each independent variable on financial performance, measured by Return on Assets (ROA). The research population includes 38 Islamic banks, with a sample of 21 banks (11 BUS and 10 UUS) selected using purposive sampling based on the availability of complete annual reports. Data were analyzed using multiple linear regression with classic assumption tests and hypothesis testing.The results indicate: (1) The Board of Commissioners has a significant effect on financial performance, (2) The Sharia Supervisory Board has no effect on financial performance, (3) Capital Structure (measured by the Debt to Asset Ratio) has a significant effect on financial performance, and (4) The Board of Commissioners, Sharia Supervisory Board, and Capital Structure collectively influence financial performance.
Analisis Pencatatan Transaksi Pada Usaha Kecil Menengah (Studi Toko Syair Ponsel Desa Wawo, Kecamatan Wawo, Kabupaten Kolaka Utara) Riski Rahmadani
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.v2i4.2367

Abstract

This research aims to find out how transactions are recorded at the Syair Ponsel Shop, Wawo Village, North Kolaka, and identify the obstacles faced by business owners. Using a qualitative descriptive approach, this research collected primary and secondary data through observation, interviews and documentation studies at the shop. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results show that transaction recording is still simple and does not comply with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), causing a lack of knowledge of shop owners and employees.
Pengaruh Penerapan Pengendalian Internal, Kesesuaian Kompensasi, Dan Kesadaran Anti Fraud Terhadap Pencegahan Fraud Laelatul Isnaeni; Novi Akhsani
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.v2i4.2377

Abstract

This research aims to analyze the influence of internal control, suitability of compensation and anti-fraud awareness. This research was conducted by analyzing fraud prevention at PT. Sugih Boga Nusantara. The sample used in this research was 37 people using a saturated sampling technique. The data used in this research is primary data in the form of distributing questionnaires to employees who work as Shop Heads, Admins and Cashiers at PT Sugih Boga Nusantara restaurant branches which has been used as a research sample. The variables used in this research are Internal Control (X1) as the first independent variable, Compensation Suitability (X2) as the second independent variable, and Anti-Fraud Awareness (X3) as the third independent variable and Fraud Prevention (Y) as the dependent variable. The multiple regression method was used as the research methodology in this study. Analysis of research results using SPSS 20 software. Based on the research results, it can be concluded that internal control has a negative and significant effect on fraud prevention, anti-fraud awareness has a positive and significant effect on fraud prevention, while compensation suitability has no effect on fraud prevention.
Capital Accessibility and Financial Inclusion in Elevating MSMEs Financial Performance Nur Fitri Dewi
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.v2i4.2379

Abstract

As MSMEs in Indonesia continue to evolve, their development faces various challenges, particularly regarding the improvement and long-term maintenance of their financial performance. This problem is caused by the many capital challenges faced and the lack of financial inclusion in MSMEs. This study aimed to determine the impact of capital accessibility and financial inclusion on the financial performance of MSMEs in Sukarami District, Palembang City. The study's population consisted of MSMEs in Sukarami District, Palembang City, with data collected through a questionnaire distributed to 100 MSME respondents in the area. The gathered data were analyzed using SPSS 27.00, employing Multiple Linear Regression Analysis, t-tests, and F-tests. The results revealed that capital accessibility and financial inclusion partially have a significant positive effect on the financial performance of MSMEs in Sukarami District. Furthermore, capital accessibility and financial inclusion simultaneously also have a positive effect on the financial performance of MSMEs in Sukarami District. These findings provide valuable insights for MSMEs, offering input and considerations to enhance their financial performance, particularly in Sukarami, Palembang.
Pengaruh Tindakan Auditor Dan Whistleblowing System Terhadap Pengungkapan Kecurangan Laporan Keuangan Fadly Nur Ramadhan; Satiman
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.v2i4.2383

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tindakan auditor dan whistleblowing system terhadap pengungkapan kcurangan. Data yang digunakan menggunakan data primer berupa kusioner yang disebarkan dengan menggunakan Non Probability Sampling. Teknik analisis data yang digunakan adalah metode kuantitatif yang hasilnya dinyatakan secara numerik. Data diproses menggunakan SPSS versi 20. Hasil yang diperoleh dari tindakan auditor berpengaruh terhadap pengungkapan kecurangan. Whistleblowing system disisi lain tidak berpengaruh terhadap pengungkapan kecurangan.
Pengaruh Pressure, Opportunity, dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud Mega Jenice Olinda; Shinta Ningtiyas Nazar
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.v2i4.2395

Abstract

Fraud is fraud that occurs in the presentation of financial statements. The aim of the research is to examine the influence of Pressure, Opportunity and Rationalization on financial statement fraud. The type of research used is quantitative research. The data source used is secondary data. Population of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The Purposive Sampling method used in this research resulted in 17 companies with a period of 5 years producing 85 observations. Analysis using Eviews software version 9. The results of this research show that pressure, opportunity and rationalization simultaneously influence financial statement fraud. Pressure partially influences financial statement fraud. Opportunity and Rationalization partially have no effect on financial statement fraud.
Analisis Konseptual Customer Relationship Management (CRM) dalam Meningkatkan Kepuasan Nasabah Bank Jatim KC Bangkalan Putriana; Siti Alfiyah
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.v2i4.2404

Abstract

In the increasingly tight banking business competition, the main strategy to increase customer satisfaction and loyalty is Customer Relationship Management (CRM). This study collected data from bank management, employees, and customers through a descriptive qualitative approach with in-depth interviews, observations, and documentation. The results show that the CRM strategy used by Bank Jatim KC Bangkalan, such as the use of technology, better communication, and improving customer satisfaction, However, customer data management, human resource readiness, and technology optimization are the main problems in CRM implementation. To overcome this problem, it is recommended to improve the data management system, optimize AI-based technology, provide employee training, and regularly evaluate CRM programs. In the digital era, CRM can be an important component in increasing bank competitiveness with the right strategy.
Mekanisme Pengungkapan Fraud: Studi Kasus Hambalang Dan Skandal PT Garuda Indonesia Putri Nurdiani; Prastianti Prastianti; Muhamad Andriansyah; Sabrina Pransiska; Nia Maryani; Febri Yunita Chaurisma; Siti Nurandin; Windi Patikasari; Muhamad Galang Fajar Anugrah Putra; Wulandari Wulandari
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.v2i4.2412

Abstract

This study analyzes the fraud disclosure mechanism in the Hambalang project corruption case and the PT Garuda Indonesia financial report scandal. Using a case study approach and secondary data, the research identifies the disclosure process, barriers, and recommendations to strengthen fraud prevention. The results show that investigative audits, supervisory institutions (BPK, KPK, OJK, IDX), as well as the media and the public play an important role in fraud disclosure. However, political pressure, complex inter-agency coordination, and weak internal controls are the main obstacles. To overcome this, the study recommends improving regulations, utilizing technology such as AI, governance transparency, strict sanctions, strengthening whistleblowing systems, and training for auditors. With these measures, fraud detection systems can be strengthened, financial losses minimized, and public trust in government institutions and companies increased.
Dampak Kebijakan Pajak Penghasilan PPH 21 Terhadap Beban Pajak Karyawan Di Perusahaan Umum Daerah Perkebunan Kahyangan Jember Dean Vandika; Rofiqurrahman Rofiqurrahman
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.v2i4.2429

Abstract

This study aims to analyze the impact of Income Tax Article 21 (ITA 21) policy on employees' tax burden and its implications for Corporate Income Tax (CIT) at the Regional Public Company (Perumda) Kahyangan Jember Plantation. Currently, the company applies the Net Method, where the company bears the entire PPh 21 of employees. Consequently, the tax paid cannot be deducted from the taxable income in the fiscal financial statements, which causes a higher Corporate Income Tax expense. Therefore, this study evaluates the effectiveness of the Gross Up method compared to the Net method in optimizing the company's tax efficiency. This research uses a descriptive analytical method with a case study approach, where data is obtained from the company's financial statements, employee payroll, and interviews with related parties. The analysis is conducted by comparing three methods of calculating Income Tax 21, namely Gross Method, Net Method, and Gross Up Method, to assess their impact on corporate income tax expense and company net profit. The results showed that the application of the Gross Up Method provides greater benefits than other methods. With this method, the company can significantly reduce the corporate income tax expense, increase net profit after tax, and still maintain employee take-home pay. In addition, the Gross Up Method ensures compliance with tax regulations without reducing employee welfare. Therefore, this method is recommended as a more efficient tax planning strategy for Perumda Perkebunan Kahyangan Jember to optimize profitability and tax efficiency.

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