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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 Kasus Penggelapan Dana KSP Indosurya: Skema Ponzi, Kelemahan Regulasi, dan Dampaknya terhadap Korban Melati Anggrainy; Aqila Nisa Firza; Lulu Audya Zahra; Malika Adelia Pandito
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i1.2770

Abstract

Kasus penggelapan dana oleh PT Indosurya Cipta melalui Koperasi Simpan Pinjam (KSP) Indosurya merupakan salah satu skandal keuangan terbesar dalam sejarah Indonesia. Dengan kerugian yang ditaksir mencapai Rp 106 triliun dan melibatkan lebih dari 23.000 korban, kasus ini menyoroti lemahnya sistem pengawasan terhadap koperasi serta rendahnya literasi keuangan masyarakat. Penelitian ini bertujuan untuk mendeskripsikan secara rinci kronologi kejadian, modus operandi, dampak yang ditimbulkan, proses hukum yang telah dilakukan, serta tantangan yang dihadapi dalam penyelesaian kasus. Penelitian ini menggunakan pendekatan kualitatif deskriptif berbasis studi pustaka. Hasil penelitian menunjukkan bahwa selain kerugian finansial, kasus ini berdampak besar secara psikologis dan sosial terhadap para korban. Proses hukum telah dijalankan, termasuk penyitaan aset dan pemberian sanksi pidana kepada pelaku, namun kendala dalam pemulihan dana korban masih menjadi hambatan utama dalam menyelesaikan kasus ini secara tuntas.
Pengaruh NPL & BOPO Terhadap ROA Pada Bank Maybank Indonesia Periode 2013-2023 Dea Armasari; Astuti Kelian; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i1.2859

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL) and Operational Expenses to Operational Income (BOPO) on Return on Assets (ROA) at Maybank Indonesia for the period 2013–2023. A quantitative approach was employed using secondary data obtained from the bank’s annual financial statements. Multiple linear regression and classical assumption tests were used for data analysis. The results indicate that NPL has no significant partial effect on ROA, while BOPO has a significant negative effect on ROA. Simultaneously, NPL and BOPO significantly influence ROA. This study highlights the importance of operational efficiency and credit risk management in improving bank profitability. These findings are expected to serve as a strategic reference for banking management in making decisions regarding cost efficiency and asset quality.
Validation Of Matching NIK, NPWP And Assistance In Filling Out Annual Tax Adelia Octafia Nur Ramadhani; Sri Andriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i1.2861

Abstract

In Indonesia’s tax administration system, the integration of the National Identity Number (NIK) and the Taxpayer Identification Number (NPWP) is essential to ensure data accuracy, service efficiency, and improved taxpayer compliance. This study investigates the validation process of matching NIK and NPWP, as well as the need for assistance in completing the Annual Income Tax Return (SPT). A mixed-method approach was applied, combining quantitative bibliometric analysis using VOSviewer and qualitative literature review. The findings reveal a significant number of publications discussing the Tax Identification Number from 2019-2024, categorized into five main research clusters. The study proposes an assistance in SPT completion. Such a system is expected to minimize reporting errors and enhance voluntary taxpayer compliance in Indonesia’s digital tax administration.
Analisis Komparatif Berdasarkan Rasio Profitabilitas Pada PT Garuda Indonesia Tbk dan PT AirAsia Tbk Indonesia Pada Tahun 2020 – 2024 Nadya Khairiah; Marsa Anjeni; Sylvania Nadisah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i1.2864

Abstract

The aviation industry is one of the transportation sectors that is important in increasing the mobility and economy of a country. PT Garuda Indonesia Tbk and PT AirAsia Indonesia are two industries engaged in aviation as a diverse market segmentation service. The growth of the aviation industry in Indonesia has been negatively impacted by Covid-19, which has resulted in a drastic decline in passenger flow from national cargo from 2020 to 2021, causing both airlines to experience a significant decline in profits and revenues during that period. Both airlines must have the ability to meet operational costs and maintain their financial performance. This study aims to try to compare the comparative analysis of PT Garuda Indonesia Tbk and PT AirAsia Indonesia Tbk using the Profitability Ratio with data that can be taken from the Indonesian Stock Exchange with financial reports for the 2020-2024 period. This study uses a quantitative description method with a focus on calculating financial ratios to indicate overstatement of profits for each airline. The results of the study show that there are differences in different financial reporting patterns. Based on the analysis with the profitability ratio at PT Garuda Indonesia has a very high and unrealistic figure, this can potentially overstate profits or errors in its financial statements, while PT AirAsia Indonesia has a more stable and realistic figure. This can indicate that PT AirAsia is more conservative in financial reporting and does not take aggressive actions to beautify its financial statements.
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Dio Jeremia Sembiring; Seprianto Purba; Shaila Pratika Sari; Stephanie Imaylia Napitupulu; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2954

Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Dio Jeremia Sembiring; Seprianto Purba; Shaila Pratika Sari; Stephanie Imaylia Napitupulu; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2955

Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Fista Lindu Aprilia; Marshanda; Sherly Indah Kania; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2956

Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Fista Lindu Aprilia; Marshanda; Echa Salsabilla; Sherly Indah Kania; Riska Franita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2957

Abstract

The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Salshabilla Nayma; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2958

Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Cristanti Panjaitan; Salshabilla Nayma; Intan Afriliyani; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2960

Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.

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