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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 349 Documents
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Pengaruh Kualitas Informasi Terhadap Minat Beli Ulang Pada Aplikasi Tiktok Shop Pada Mahasiswa Fakultas Ekonomi Universitas Sumatera Barat Dedi Mardianto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.77

Abstract

This research is entitled the effect of information quality on repurchasing interest in the tiktok shop application. This research is motivated by the rise of technological developments that cause changes in human life patterns including changes in behavior and information obtained by the community. The Tiktok application has recently been very popularly used by the community, including when meeting the needs of human life. However, it is still not in accordance with human desires because there are still many quality deficiencies, both information quality and product quality offered. The population in this study were all students who used an unknown number of tiktok applications. According to Rosco, the right sample size is more than 30 people. So the researchers took a sample of 35 people with the accidental sampling technique. The method used is Simple Linear Regression. The result of the equation is Y ̂=83.6+0.74X . The degree of relationship or Pearson correlation between variables X and Y is 69.2% which is categorized as having a fairly high relationship. While the results of the F test obtained a calculated F of -12.3 and an F table of 3.98, because the calculated F results were smaller than the F table, which means that the information quality variable had no effect on the variable of repurchase intention.
Pengaruh Pertumbuhan Penjualan, Likuiditas Dan Leverage Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of sales growth, liquidity, and leverage on the profitability of textile and garment companies listed on the Indonesian stock exchange for the period 2015-2019. This research is a quantitative research. The population of this study are all textile and garmen companies listed on the Indonesian stock exchange for the period 2015-2019. This sample selection was carried out by purposive sampling method and resulted in a selected sample of 35 sample. The data collection technique used was documentation, analysis techinique use descriptive analysis, classic assumption test and hypothesis test using multiple linear regression analysis with the tools of SPSS 16. The results showed that sales growth had no effect on profitability with a significant level of 0,153 > 0,05. Liquidity had no effect on profitability with a significant level of 0,352 > 0,05. And leverage had effect on profitability with a significant level of 0,013 < 0,05. Sales growth, liquidity, and leverage simultaneously influence profitability with a significant level 0,009 < 0,05. For the cofficient of determination or Adjusted R Square of 0,243or 24,3% wich mean that profitability can be sales growth, likuidity, and leverage by 24,3% while the remaining 75,7% is a variant not explained in this study.
Pengaruh ROA, ROE, NPM Terhadap Perataan Laba pada Perusahaan Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.88

Abstract

This research was conducted on the official website of the Indonesia Stock Exchange. The research data used by the researcher is the financial statements of the mining sector companies in the metal and mineral mining sub-sector which are listed on the Indonesia Stock Exchange in a row in the 2017-2021 period through the website www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used purposive sampling in order to obtain 25 samples. The analytical method used is multiple linear regression analysis with the help of SPSS. The results of this study indicate that the Return on Assets variable partially has no effect on income smoothing while Net Profit Margin partially affects income smoothing. Then Return on Equity partially has no effect on income smoothing.
Penilaian Tingkat Kesehatan Dari Aspek Permodalan Dan Aspek Likuiditas Pada Koperasi Kredit Handayani Kupang Mikhael Manek
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.103

Abstract

Based on the description of the background above, the identification of the problem in this study is that the number of current assets, current liabilities and capital owned by the Handayani Kupang Credit Cooperative in 2021 has not provided an overview of the health level of the Handayani Kupang Credit Cooperative from the aspect of liquidity and capital. In addition, based on the results of interviews that the Kupang Handayani Credit Cooperative has not analyzed the level of soundness from the aspect of liquidity and capital. The problem studied in this study can be formulated as follows: How is the health level of the Kupang Handayani Credit Cooperative from the aspect of liquidity and capital?. This research was conducted with the aim of knowing the health level of the Kupang Handayani Credit Cooperative from the aspect of liquidity and capital. This research is classified as descriptive research. Sugiyono (2010) suggests that descriptive research is research conducted on independent variables, namely one or more variables separately without looking for a relationship or influence between one variable and another. The variables in this study are the Cooperative Health Level from the Capital Aspect and the Liquidity Aspect. The data collected was analyzed using the ratio of the assessment of the level of health from the aspect of liquidity and capital according to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises 06/Per/Dep.6/IV/2016. The steps of data analysis are as follows: (1) Calculating the value of each ratio for the Capital and Liquidity aspects using the formula as stated in the Theory sub-base. (2) Calculating the score of each ratio for the Capital aspect and the Liquidity aspect by means of: the credit value assigned to each ratio value obtained is multiplied by the weight. Credit value and the weight of each ratio for aspects of Capital and aspects of Liquidity as stated in the sub Theory. (3) Interpreting the Health Level of the Kupang Handayani Credit Cooperative in 2019-2021 based on the Capital Aspects and Liquidity Aspects according to the health level category in tables 7, 10 and 11 in the sub-Theoretical Foundation. Based on the results of data analysis, it can be concluded that the total score from the liquidity and capital aspects obtained by the Kupang Handayani Credit Cooperative in 2017-2021 is 17.55%, in 2018 is 19.40%, in 2019, 2020 and 2021 is 17.15 %. The total score obtained in 2017-2021 is in the range of scores for the liquidity and capital aspects of 15.00 < x 22.50 so that the health level of the Kupang Handayani Credit Cooperative is in the Healthy category. The health level which is classified as Healthy category illustrates that: (1) In the aspect of Liquidity, the amount of cash and banks owned by the Handayani Kupang Credit Cooperative is not sufficient to provide guarantees for all of its short-term obligations that must be settled when they fall due. In addition, the Kupang Handayani Credit Cooperative also has not found a balance between the loans given and the funds received where the amount of funds received is greater than the amount of outstanding loans. (2) In the aspect of capital, the Handayani Kupang Credit Cooperative has the ability to obtain the assets needed to run a cooperative business by using its own capital as collateral for risky loans and has the ability to maintain its own capital to control the risks that arise which will affect the sustainability of the cooperative's business. . Based on these conclusions, suggestions can be made for the Management of the Kupang Handayani Credit Cooperative; It is hoped that the management and management: (1) Efforts should be made to have sufficient current assets, especially cash and banks to guarantee all current liabilities that are due and strive that all funds received should be channeled to members in need while taking into account the creditworthiness of each member. . (2) It is necessary to pay attention to adding members in order to increase the amount of own capital as collateral for loans given that are risky so that it does not affect the sustainability of the cooperative's business.
Pengaruh ROE, CR, Dan DER Terhadap Harga Saham Pada Perusahaan Manufaktur (Sub Sektor Food And Beverage) Yang Terdaftar Di BEI Tahun 2017-2021 Putri Widianti; Diah Yudhawati; Titing Suharti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.104

Abstract

This study aims to determine and test the effect of Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) on Stock Prices in Manufacturing Companies (Food and Beverage Sub Sector) listed on the Indonesia Stock Exchange in 2017 -2021. This study used a sampling method, namely purposive sampling, in order to obtain a sample of 13 companies in the food and beverage sub-sector manufacturing companies listed on the IDX. This research is a quantitative research using secondary data in the form of financial reports obtained from data published by the Indonesia Stock Exchange and yahoo finance. The analysis used in this study is panel data regression analysis, multiple linear regression, classical assumption test by testing the hypothesis F test (simultaneous), t test (partial) and the coefficient of determination (R2). The results of research conducted by panel data regression test showed that the best model used for this study was the Random Effects model. The results of the t test show that the variable Return On Equity (ROE) has a significant effect on stock prices, the Current Ratio (CR) and Debt to Equity Ratio (DER) variables have no effect on stock prices. And the results of the f test show that simultaneously the variables Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant effect on stock prices.
Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Perusahaan Makanan Dan Minuman Tahun 2017-2021) Andini Fajriani; Immas Nurhayati; Renea Shinta Aminda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.105

Abstract

This study aims to provide empirical evidence regarding debt policy and dividend policy in predicting company value by testing each variable. The data used are secondary data and the method used is regression analysis of panel data with the help of the Eviews 12 program to obtain a comprehensive picture of the relationship between one variable and another. The method used in the selection of objects in this study is purposive sampling involving 10 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with an observation period of 5 (five) years of 50 company samples.The results of this study are that debt policy (DER) using the PER formula does not have a partially significant effect. And the debt policy (DER) using the PBV formula has a partially significant effect. Meanwhile, the dividend policy (DPR) using the PER formula has a partially significant effect. And the dividend policy (DPR) using the PBV formula does not have a partially significant effect. The results of the simultaneous regression analysis show that the debt policy (DER) and dividend policy (DPR) using the PER and PBV formulas simultaneously affect firm value.
Pengaruh ROA, ROE dan EPS Terhadap Harga Saham Pada Perusahaan Subsektor Kesehatan Yang Terdaftar di BEI 2015-2021 Edwin Darmawan Darmawan; Diah Yudhawati; Asti Marlina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.106

Abstract

This research aims to determine the effect of Return On Asset (ROA) Return On Equity (ROE) and Earning Per share (EPS) on Stock Price, which is tested partially and simultaneously. By using quantitative methods. The subjects of this study were health subsector companies listed on the IDX during the 2015-2021 period. Data collection was carried out using the documentation method, which was then analyzed using multiple linear regression analysis. The results of this study indicate that (1) Return On Asset (ROA) partially has a positive and significant effect on stock prices in health subsector companies for the 2015-2021 period with an effect of 17%, (2) Return On Equity (ROE) partially has a positive and significant effect on stock prices in health subsector companies for the 2015-2021 period with an effect of 14%, (3) Earning Per Share (EPS) partially has a positive and significant effect on stock prices in health subsector companies for the 2015-2021 period with an effect of 18.1%. (4) Return On Asset (ROA), Return On Equity (ROE), Earning Per share (EPS) simultaneously have a positive and significant effect on stock prices in health subsector companies for the 2015-2021 period with an effect of 28.7%.
Pengaruh Pertumbuhan Aset Dan Struktur Modal Terhadap Profitabilitas Perusahaan Pada Sektor Kesehatan Yang Terdaftar Di BEI Andine Putri Zulyan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.122

Abstract

This research was conducted to determine the effect of asset growth and capital structure on company profitability in the health sector which are listed on the Indonesia Stock Exchange for the quarterly period 2019 – 2021. This research uses quantitative methods with data collection techniques, documentation methods and library research. The population of this study is health sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The results of this study are that there are 4 sample companies taken by researchers, the 4 companies are the result of a decline from 14 companies whose quarterly data are listed on the Indonesian stock exchange. The conclusions in this study are (1) partially, asset growth, which is proxied by asset growth, has a positive and significant effect on profitability, which is proxied by ROE. (2) Partially, the capital structure proxied by DER has a negative and significant effect on profitability, which is proxied by ROE. (3) Simultaneously the asset growth variable which is proxied by asset growth has a positive and significant effect and capital structure which is proxied by DER has a negative and significant effect on profitability which is proxied by ROE.
Pengaruh Kualitas Pelayanan Dan Persepsi Harga Pasca Pembelian Terhadap Kepuasan Pelanggan Pada Bengkel Resmi Suzuki Padjajaran Di Bogor Yusup Sunandar; Hartanti Nugrahaningsih; Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.128

Abstract

The aim of this research is to determine the effect of service quality and post-purchase price perceptions on customer satisfaction at the official Suzuki Padjadjaran repair shop in Bogor. The methods used are library research and field research using questionnaires. The research was conducted with customers who serviced their vehicles, namely a population of 400 customers, a sample of 200 customers. This research instrument is in the form of a questionnaire. The results of the research instrument test using multiple regression analysis tests, t tests, and f tests. The results of this research. The Service Quality Variable (X1) has a positive relationship with the Customer Satisfaction Variable (Y), which means that if there is an increase in Service Quality then Customer Satisfaction will also will experience an increase. The Price Perception variable (X2) has a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in Price Perception, Customer Satisfaction will also increase. The Customer Satisfaction variable (X1) and the Price Perception variable (X2) have a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in the independent variable, the dependent variable will also experience an increase
Pengaruh Beban Kerja dan Work Life Balance terhadap Stres Kerja pada Unsur Pimpinan dilingkup Fakultas USN Kolaka Yuslinda Yuslinda; Niar Astaginy; Hendrik Hendrik
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.137

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Beban Kerja terhadap Stres Kerja pada Unsur Pimpinan di Lingkup Fakultas Universitas Sembilanbelas November Kolaka. (2) pengaruh Work Life Balance terhadap Stres Kerja pada Unsur Pimpinan di Lingkup Fakultas Universitas Sembilanbelas November Kolaka. Penelitian ini merupakan model penelitian pendekatan kuantitatif. Pengumpulan data menggunakan Studi Pustaka, penyebaran kuesioner dan wawancara. Populasi dalam penelitian ini yaitu seluruh Unsur Pimpinan di Lingkup Fakultas Universitas Sembilanbelas November Kolaka, yang berjumlah 51 orang. Penentuan ukuran sampel menggunakan metode sensus yaitu mengambil seluruh populasi sebagai sampel penelitian, sehingga sampel dalam penelitian ini berjumlah 51 orang. Pengujian instrument penelitian menggunkana uji validitas dan reliabilitas dengan SPSS 25.0. Teknik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan menggunakan aplikasi Smart-PLS 4.0. Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh positif dan singnifikan antara variabel Beban Kerja terhadap Stres Kerja Sedangkan variabel Work Life Balance tidak memberikan pengaruh negatif terhadap Stres Kerja.

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