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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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Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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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.
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Analisis Pendapatan Nelayan Pemilik Bagang Perahu: Studi Kasus Di Kecamatan Bontoharu Kabupaten Kepulauan Selayar Nurul Nadya; Wa Ode Rayyani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the income of fishermen who own bagang boats in Bontoharu District, Selayar Islands Regency. Qualitative methods are used to deeply understand the factors that influence fishermen's income, including social, economic, and environmental aspects. Data were collected through in-depth interviews with fishermen, direct observation, and analysis of related documents. The results of the study indicate that fishermen's income is influenced by various factors, such as the type of fish caught, fishing season, and access to markets. In addition, challenges faced by fishermen, such as climate change and government policies, also contribute to income fluctuations. These findings are expected to provide insight for policy makers in formulating better strategies to improve the welfare of fishermen in the area.
Analisis Kinerja Keuangan Pada PT. Gudang Garam TBK Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Salsabilla, Echa; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to assess the financial performance of PT Gudang Garam Tbk during the period 2020 to 2024 through analysis of liquidity, solvency, and profitability ratios. The approach used is descriptive quantitative based on annual financial statement data. The analysis results show that the liquidity ratio is unstable due to an increase in current debt that is not proportional to current assets. Solvency ratios show a positive trend supported by an increase in total assets. However, profitability ratios such as ROA, ROE, and NPM have decreased, which indicates low efficiency in asset and capital utilization. In general, the company has not met industry standards and requires improvements in financial management in order to improve performance sustainably.
Analisis Trend Series Dan Common Size Dalam Menilai Kinerja Keuangan Pada PT. Pertamina Sebelum Dan Sesudah Covid-19 Erma Nuriyah; Dwiati Marsiwi; Titin Eka Ardiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT. Pertamina sebelum dan sesudah pandemi Covid-19 menggunakan pendekatan trend series dan common size. Pandemi COVID-19 pada akhir tahun 2019 memberikan dampak signifikan terhadap perekonomian global, termasuk sektor perminyakan di Indonesia. Laporan keuangan PT. Pertamina tahun 2018-2023 dianalisis untuk memahami bagaimana perusahaan mengelola aset, liabilitas, ekuitas, pendapatan, dan beban di tengah tantangan tersebut. Hasil analisis trend series menunjukkan kenaikan aset, liabilitas, dan ekuitas sebelum, saat, dan sesudah pandemi, meskipun liabilitas menunjukkan persentase yang lebih besar dibandingkan ekuitas. Pada laporan laba rugi, terdapat fluktuasi pada beban pokok penjualan dan laba, namun secara umum menunjukkan pengelolaan yang baik untuk mencapai profitabilitas. Analisis common size lebih lanjut memperjelas proporsi setiap akun terhadap total aset atau penjualan, memberikan gambaran mendalam tentang struktur keuangan dan efisiensi operasional perusahaan. Penelitian ini memberikan wawasan mengenai ketahanan dan strategi adaptasi PT. Pertamina dalam menghadapi krisis finansial, serta dapat menjadi referensi bagi investor dan manajemen dalam pengambilan keputusan.
Pengaruh Kualitas DPA (Dokumen Pelaksanaan Anggaran), Akurasi Perencanaan Kas, dan Kualitas Sumber Daya Manusia Terhadap Penyerapan Anggaran Pada Kabupaten Ponorogo Ilyana Khansa; Dwiati Marsiwi; Ika Farida Ulfah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract This study aims to determine the effect of the quality of Budget Implementation Documents (DPA), cash planning accuracy, and the quality of human resources on budget absorption in Ponorogo Regency. This research uses a quantitative descriptive method. The sampling method used a total sampling technique, namely 46 Regional Apparatus Organizations (OPD). The data used is primary data. The data was obtained by distributing questionnaires directly by visiting the OPD one by one. This study uses multiple linear regression analysis. Partial research results show that the first hypothesis of DPA quality affects budget absorption. The second hypothesis shows that cash planning accuracy affects budget absorption. The third hypothesis shows that the quality of human resources affects budget absorption. Simultaneously, it shows that the fourth hypothesis, namely the quality of DPA, the accuracy of cash planning, and the quality of human resources affect budget absorption. Keywords: DPA Quality, Cash Planning Accuracy, Human Resource Quality, Budget Absorption Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kualitas Dokumen Pelaksanaan Anggaran (DPA), akurasi perencanaan kas, dan kualitas sumber daya manusia terhadap penyerapan anggaran pada Kabupaten Ponorogo. Penelitian ini menggunakan metode deskriptif kuantitatif. Metode pengambilan sampel menggunakan teknik total sampling yaitu 46 Organisasi Perangkat Daerah (OPD). Data yang digunakan adalah data primer. Data diperoleh dengan cara penyebaran kuesioner secara langung dengan mendatangi OPD satu persatu. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa hipotesis pertama kualitas DPA berpengaruh terhadap penyerapan anggaran. Hipotesis kedua menunjukkan bahwa akurasi perencanaan kas berpengaruh terhadap penyerapan anggaran. Hipotesis ketiga menunjukkan bahwa kualitas sumber daya manusia berpengaruh terhadap penyerapan anggaran. Secara simultan menunjukkan bahwa hipotesis keempat yaitu kualitas DPA,akurasi perencanaan kas, dan kualitas sumber daya manusia berpengaruh terhadap penyerapan anggaran. Kata Kunci : Kualitas DPA, Akurasi Perencanaan Kas, Kualitas SDM, Penyerapan Anggaran
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Lestari, Indah; Afriliyani, Intan; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Meningkatkan Fenomena Bank Digital Dan Tantangan Keamanan Data Nasabah Di Indonesia Mellyyanah Wardiatul Janah; Eko Budi Prastyo; Mahasin zainuddin al faqih; M Asep Saipul Mubarok
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Fenomena meningkatnya bank digital di Indonesia menjadi penanda transformasi signifikan dalam industri perbankan nasional. Digitalisasi perbankan menawarkan kemudahan transaksi, efisiensi operasional, dan akses layanan keuangan yang lebih luas bagi masyarakat. Namun, di balik kemajuan ini, muncul tantangan serius terkait keamanan data nasabah. Kebocoran informasi pribadi, peretasan sistem, dan ancaman siber lainnya menjadi risiko yang dapat menurunkan kepercayaan masyarakat terhadap layanan digital. Penelitian ini bertujuan untuk mengkaji perkembangan bank digital di Indonesia serta menganalisis tantangan keamanan data yang dihadapi dalam implementasinya. Metode yang digunakan adalah studi literatur dari jurnal ilmiah, laporan industri, serta regulasi terkait yang dikeluarkan oleh otoritas keuangan. Hasil kajian menunjukkan bahwa penguatan sistem keamanan digital, peningkatan literasi keamanan bagi nasabah, dan pengawasan regulatif yang ketat menjadi faktor penting dalam menjaga kepercayaan dan keberlanjutan industri perbankan digital. Temuan ini diharapkan dapat menjadi referensi bagi pengambil kebijakan dan pelaku industri dalam merancang strategi perlindungan data yang komprehensif.  
Analisis Penyusunan dan Implementasi Anggaran Neraca pada PT Indofood Sukses Makmur Tbk Helvi Viola Sari; Muhammad Syahwildan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the preparation and implementation of the balance sheet budget at PT Indofood Sukses Makmur Tbk, a multinational company engaged in the food and agribusiness sector. The balance sheet budget is a projection of the company’s financial position, including assets, liabilities, and equity at the end of a specific period, which plays a crucial role in supporting strategic decision-making. The research method used is descriptive qualitative with a literature study approach and analysis of the interim consolidated financial statements as of December 31, 2024, and March 31, 2025. The results show that the company's total assets increased by IDR 7.53 trillion (3.7%) in the first quarter of 2025, mainly due to significant increases in cash and cash equivalents as well as trade receivables. The company’s liabilities also rose by IDR 3.94 trillion, largely stemming from an increase in short-term bank loans and tax payables. Equity also grew through the accumulation of retained earnings and an increase in non-controlling interests. These findings highlight the importance of accurate balance sheet budgeting in optimizing financial planning and performance control. This research contributes to managerial understanding in formulating financial strategies based on balance sheet projections.
Analisis Beneish M-Score Untuk Mendeteksi Potensi Kecurangan Dalam Laporan Keuangan pada PT. Bersama Zatta Jaya Tbk Husna, Hafidatul; Azmi, Zul; Khoiriyah, Armina; Utami, Rezeki Putri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Penelitian ini bertujuan untuk mendeteksi kemungkinan adanya potensi kecurngan dalam laporan keuangan PT Bersama Zatta Jaya Tbk selama periode 2022–2024 dengan menggunakan model Beneish M-Score. Penelitian ini dilakukan melalui pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang telah diaudit. Analisis dilakukan menggunakan delapan rasio keuangan berdasarkan indikator Beneish, yaitu DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. Hasil penelitian menunjukkan bahwa pada tahun 2022, skor yang diperoleh adalah -0,65, yang berarti perusahaan masuk kategori manipulator. Namun, pada tahun 2023 dan 2024, perusahaan diklasifikasikan sebagai non-manipulator dengan skor M-Score di bawah ambang batas -2,22. Temuan ini menunjukkan bahwa model Beneish M-Score dapat bermanfaat sebagai alat deteksi awal terhadap potensi rekayasa laporan keuangan di perusahaan publik.

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