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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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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

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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.
Pengaruh Sales Promotion, Visual Merchandising, dan Store Atmosphere terhadap Impulsive Buying Konsumen Kedai Kopi Lazarus, Livia Laurenza; Prakosa, Adhi; Sudaryana, Arif
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the influence of sales promotion, visual merchandising, and store atmosphere on impulsive buying at Kalola Space Coffee Shop in Yogyakarta. The study refers to consumers at the Kalola Space Coffee Shop in Yogyakarta. This research utilizes a quantitative research method. The sample used in this study consists of 80 respondents. Purposive sampling is the sampling strategy used in this study. The analysis used in this study is multiple linear regression, and hypothesis testing is conducted using the t-test, F-test, and R². The results of the testing prove that all three determinants of impulsive buying have a positive and significant influence.
Tampilan Penerapan Sistem Enterprise Resource Planning (ERP) dalam Uji Coba Software ODOO Pada PT. BRS Noviyanti, Noviyanti; Shelvia Ayu Kintami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Abstract This research aims to plan the implementation of Enterprise Resource Planning (ERP) using odoo software at PT.BRS. PT BRS is a service company in the field of mining consulting. The main emphasis of this research is on the importance of building a more precise and efficient system implementation planning process, taking into account the various obstacles faced by the company when handling manual sales records, including the potential for incorrect data entry, human error, and delays in carrying out sales operations at PT. BRS. The method used in planning the ERP system implementation is Accelerated SAP (ASAP). The configuration of the Odoo ERP system used is the sales and accounting module. Black box testing on this system test is carried out to verify that the system operates in accordance with the specifications set and accurately processes the input given correctly. The results of system testing using black box testing show that business processes can run as expected and according to user needs.
Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nuraisah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the influence of tax socialization, tax rates and tax sanctions on motor vehicle taxpayer compliance. The population in this study was 324,410 motor vehicle taxpayers registered at SAMSAT Depok II Cinere. The data collection technique used was the convenience sampling method so that the sample obtained was 114 taxpayer respondents. The collection method used a Likert scale which was analyzed using the SPSS version 29 program. Based on the results of the Coefficient of Determination test, the adjusted R-Square value was obtained at 0.233. The results of simultaneous test hypothesis testing (f test) show that the influence of tax socialization, tax rates, tax sanctions simultaneously influences motor vehicle taxpayer compliance, this is proven by the significance value of 0.001 which is smaller than 0.05. The results of partial test hypothesis testing (t test) show that variables x1 and x2 have no effect on Y because the calculated r is smaller than the r table, while the x3 variable has a partial effect on variable Y because the calculated r value is greater than the r table.
Pengaruh Corporate Social Responsibility (CSR), Komisaris Independen, Dan Intensitas Persediaan Terhadap Penghindaran Pajak Zaki Faran; Andry Sugeng
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine and provide empirical evidence regarding the influence of Corporate Social Responsibility, Independent Commissioners and Inventory Intensity on Tax Avoidance. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The data used in this research is secondary data. Sampling in this research was carried out using a purposive sampling technique based on predetermined criteria. The research sample obtained is the number of samples to be studied, namely 13 companies with 5 years of observation, from the previous population of 93 companies. The panel data regression method is used as the research methodology in this study. Hypothesis testing was carried out using the E-views Version 12 application. Based on the research results, it shows that corporate social responsibility, independent commissioners and inventory intensity simultaneously influence tax avoidance. then the results of this research also show that corporate social responsibility partially has no effect on tax avoidance, independent commissioners partially have no effect on tax avoidance and inventory intensity partially has an effect on tax avoidance.
Analisis Pengendalian Manajemen dalam Prosedur Penggajian pada UD. Surabaya Rambigundam Kabupaten Jember Hindun Diah Safitri; Yuniorita Indah Handayani; Ihrom Caesar Ananta Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to evaluate the management control system in the payroll process at UD. Surabaya Rambigundam, a garment manufacturing company located in Rambipuji District, Jember Regency. The background of this research stems from the complexity of the company's payroll system, which involves two types of employees (permanent and contract-based) and two payment methods (cash and bank transfer), including a wage advance policy that lacks formal documentation. This research employs a qualitative descriptive approach using a case study method. Data were collected through direct observation, in-depth interviews with management and employees, and analysis of company documentation. The results indicate that out of 16 control indicators examined, only five are properly implemented in practice. The main weaknesses identified include lack of task segregation, absence of formal authorization, poor documentation of policies, inadequate attendance tracking, and the absence of technology-based payroll systems. However, several strengths were noted, such as the availability of salary slips, dual-format payroll records (hard and digital), and an open communication culture between management and employees. The conclusion of this study emphasizes that the management control system at UD. Surabaya remains weak and requires comprehensive improvement, both structurally and technologically, to establish an efficient, accountable, and sustainable payroll system.
Bibliometric Analysis and Network Visualization in Credit Risk Studies: The Role of Machine Learning in Financial Risk Management Nur Fadila; Sri Andriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study explores the development and research trends related to credit risk through a bibliometric approach and network visualization using VOSviewer software. By analyzing internationally indexed scientific publications from 2015 to 2025, the study aims to identify major themes, topic evolution, and key contributors in the field. The results reveal a growing academic interest in credit risk, particularly in the application of advanced technologies such as machine learning for risk evaluation and management. This research not only provides a visual mapping of the evolving academic landscape but also uncovers under-researched areas. The findings offer strategic insights for future research directions and support risk-based decision-making in the modern financial sector.
Pengaruh CAR dan LDR terhadap NPL pada Bank Permata Tbk. Periode 2013-2023 Tiara Azzahra Aproditha; Hania Bunga Syabina; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The results showed that CAR and LDR had no significant effect on NPL, either partially or simultaneously. This study aims to analyze the effect of Current Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Non Performing Loan (NPL) at Bank Permata Tbk during the period 2013 2023. The research method used is quantitative analysis with financial data obtained from the bank's annual report. The data analyzed covers 11 years, resulting in 11 data points for each variable CAR, LDR, and NPL. The results of descriptive statistical analysis show that CAR has an average of 23,273 with a standard deviation of 9,530, while LDR has an average of 81,991 with a standard deviation of 8,098. NPL recorded an average of 1.064 with a standard deviation of 0.6392. Hypothesis testing using regression analysis shows that the F-count value is 0.976 and the significant value (sig.) is 0.418, indicating that there is no significant influence between CAR and LDR on NPL.
Visualisasi Tren dan Isu Strategis Transfer Pricing: Analisis Bibliometrik Global 2020–2024 dengan VOSviewer Prameswari, Chrystine Amelia; Sri Andirani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi arah perkembangan literatur ilmiah terkait transfer pricing di tingkat global dengan menggunakan pendekatan bibliometrik serta bantuan perangkat lunak VOSviewer. Data diperoleh melalui aplikasi Publish or Perish dengan basis data dari Google Scholar untuk rentang waktu 2020 hingga 2024, yang menghasilkan sebanyak 462 artikel ilmiah yang relevan. Hasil visualisasi bibliometrik mengindikasikan bahwa transfer pricing menjadi topik sentral yang memiliki keterkaitan kuat dengan isu-isu seperti penghindaran pajak (tax avoidance), mekanisme bonus, dan insentif tunneling. Penelitian ini menyajikan informasi mengenai tren publikasi, jaringan kolaborasi antar penulis, serta kata kunci yang paling sering muncul dalam studi tentang transfer pricing. Selain itu, temuan ini menunjukkan bahwa masih terdapat sejumlah area yang berpotensi untuk digali lebih lanjut. Hasil kajian ini diharapkan dapat memberikan kontribusi dalam perumusan kebijakan perpajakan serta menjadi pijakan untuk penelitian selanjutnya.
Pengaruh DAR dan ROA terhadap NPL pada Bank BNI Tbk. Periode 2013-2023 Jessica Amalia; Niwayan Julia Sanistira Kayla Anjani; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of Debt to Total Asset and Return on Asset on Non Performing Loan at PT Bank Negara Indonesia Tbk both partially and simultaneously. The research method used by the author in preparing the journal is a quantitative method, namely conducting research that describes the company's financial condition expressed in numerical form. Data collection is done by taking secondary limits in the form of financial reports of PT Bank Negara Indonesia Tbk listed on the Indonesia Stock Exchange using reports in the form of balance sheets and profit and loss for the period 2013 to 2023. The data analysis technique used is the classical assumption test, multiple linear regression analysis, model feasibility test (correlation coefficient test, determination coefficient test and F test) and T hypothesis test using SPSS software versions 26 and 27. The results showed that Debt to Asset Ratio and Return on Asset simultaneously affect Non Performing Loan at Bank Negara Indonesia Tbk. Period 2013-2023, with a sig value. (0,001) < 0,05.

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