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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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Analisa Pretasi Laporan Keungan Pada PT Ginting Jaya Tbk Pariode Tahun 2019-2021 Nia Ramadani Putri Mulia; putri pilmela; indah afriliani putri
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.v3i2.3183

Abstract

period 2019 to 2021 from the perspectives of management, shareholders, and creditors. A descriptive method was employed, utilizing financial ratio analysis including profitability, liquidity, solvency, operational efficiency, and working capital management. The data were obtained from the company’s annual financial reports officially published during the study period. The results show that from a managerial perspective, the company experienced a significant decline in operational performance, as indicated by increasing expense ratios, decreasing gross profit margins, and a sharp drop in contribution to net sales. Asset turnover remained low, and working capital management was suboptimal. From the shareholders’ perspective, profitability deteriorated, with negative earnings per share and no dividend distribution for three consecutive years, reflecting poor returns on equity. From the creditor’s point of view, the company maintained a relatively good current ratio, but the declining quick ratio and negative interest coverage over two years raise concerns regarding solvency and debt repayment capability.
Literature Review: Pengaruh Penerapan Corporate Governance Dan Akuntansi Syariah Terhadap Nilai Perusahaan Seiring Berkembangnya Akuntansi Syariah Di Indonesia Indah Sukma Ningsih Rangkuti; Keani Isnaini Siregar; Azitiya Azitiya
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.v3i2.3193

Abstract

Penerapan Good Corporate Governance (GCG) dan akuntansi syariah menjadi strategi penting dalam meningkatkan nilai perusahaan di tengah dinamika persaingan bisnis yang semakin kompetitif serta meningkatnya kesadaran terhadap prinsip-prinsip syariah. GCG bertujuan menciptakan sistem tata kelola yang transparan, akuntabel, dan berintegritas, sedangkan akuntansi syariah menekankan prinsip keadilan, keterbukaan, dan kepatuhan terhadap hukum Islam. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan GCG dan akuntansi syariah terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Metode yang digunakan adalah pendekatan kuantitatif asosiatif dengan teknik purposive sampling untuk pemilihan sampel. Data sekunder diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan. Analisis data dilakukan dengan regresi linier berganda untuk mengetahui pengaruh simultan dan parsial dari variabel independen terhadap nilai perusahaan. Hasil penelitian ini diharapkan memberikan bukti empiris bahwa implementasi GCG dan akuntansi syariah berkontribusi positif terhadap peningkatan nilai perusahaan secara berkelanjutan.
Analisis Kinerja Keuangan dengan Model Altman Z-Score pada PT Wijaya Karya (Persero) Fadhil Hafizh Nabil; Sabrina Faylesia; Cindy Fasabillah Putri
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.v3i2.3194

Abstract

Financial health evaluation of a company is one of the most crucial actions to predict the possibility of bankruptcy, especially for companies in the construction sector, such as PT Wijaya Karya (Persero) TBK. This study aims to analyze the company's financial performance using the Altman Z-Score model (https://www.idx.co.id/). It reflects a device with unpredictable capacity according to financial conditions. This model integrates five main indicators: operating capital and total assets, relative profit of total assets, tax based on earnings before interest and total assets, stock market value, and total asset sales. This study utilizes the annual financial report of PT Wijaya Karya for a certain period and quantitative analysis of z-score values ​​is carried out annually. The calculation results show variations in z scores. This indicates that the company's financial condition is in several periods of less strong zones (gray areas). In other words, the company is in a very vulnerable state due to potential financial problems. This finding indicates how crucial it is to conduct a comprehensive evaluation of the company's financial structure and strengthen its financial management tactics. The Altman Z-Score model has proven effective as an early identification tool to assess bankruptcy risk and support decision-making by management, investors, and other stakeholders.
Pengaruh Diskresi Akrual terhadap Kinerja Keuangan Pemerintah Daerah Di Indonesia Amalia Rahma Putri; Rindu Rika Gamayuni
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.v3i2.3215

Abstract

This study aims to examine the effect of accrual discretion on the financial performance of local governments in Indonesia, using the effectiveness ratio of locally generated revenue (PAD) and the fiscal independence ratio as performance indicators. The study adopts a quantitative approach with simple linear regression analysis and classical assumption tests, based on 92 samples of provincial government financial reports during the 2019–2021 period. The results show that accrual discretion has a significant positive effect on PAD effectiveness, indicating that the application of accrual-based accounting discretion can improve the effectiveness of local revenue management. On the other hand, accrual discretion has a significant negative effect on fiscal independence, implying that excessive use of discretion may reflect the local government’s reliance on external funding sources. These findings suggest that accrual discretion practices need to be monitored to ensure transparency and fiscal sustainability of local governments.
Analisis Penerapan PSAK No. 65 Pada Penyusunan Laporan Keuangan Toko Cabang XYZ Junidar Lorensia Telaumbanua; Suci Pajriana; Tio Sinta Marito Br. Marbun; Zahra Adinda
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.v3i2.3216

Abstract

This article discusses the application of Statement of Financial Accounting Standards (PSAK) No. 65, which regulates Consolidated Financial Statements, in the preparation of the financial statements of XYZ Branch Store. PSAK 65 emphasizes the importance of presenting consolidated financial statements for parent entities that have control over subsidiaries, including branches with separate legal entities. The purpose of this study is to observe how the application of this PSAK affects the recording, measurement, presentation, and disclosure of financial transactions at the branch, while also assessing XYZ Branch Store's compliance and its impact on the relevance of its financial statements. This study uses a qualitative approach with a case study method and data collection techniques through interviews and direct observation. The results show that XYZ Branch Store still uses a simple cash-based accounting method and prepares internal financial reports covering income, expenses, accounts payable, and receivables. Furthermore, the inventory management system is still monitored and controlled by the head office, which is in line with the proper implementation of PSAK 65.
Sentralisasi Akuntansi Kantor Cabang oleh Kantor Pusat Pada PT Detofa Trinaka Nusantara Berdasarkan PSAK 1 Sabrina Faylesia; Nanda Shafa Salsabila; Cindy Fasabillah Putri; Dina Khairida; Siti Rodiah
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.v3i2.3219

Abstract

This study aims to analyze the practice of centralized accounting conducted by a company's head office for branch units that do not independently prepare financial statements. Within the framework of PSAK 1 on the Presentation of Financial Statements, a reporting entity is required to present its financial statements as a single economic entity. Employing a qualitative-descriptive approach and a literature review, this article demonstrates that the centralization of transaction recording from branch offices by the head office is a legitimate practice and aligns with the principles of PSAK 1, provided that all transactions are recorded in a reliable, accurate, and consistent manner. The study further identifies key advantages of centralized accounting systems, including improved efficiency and enhanced internal control, while also recognizing potential risks associated with reliance on information systems and inter-unit communication.
Evaluasi Konsistensi Penyajian Laporan Keuangan Terpusat PT. XYZ Di Kota Pekanbaru Sesuai PSAK 65 (Studi : Tanpa Penyajian Terpisah Dari Cabang) Erna Murniati; Natasha Nadira Putri; Yulia Fitri; Moza Anastasya
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.v3i2.3221

Abstract

This study looks at how consistent PT. XYZ's centralized financial reporting is, as the company doesn't make separate financial reports for its branches, using the rules for consolidation in PSAK 65. The study's goal is to look at how consistent PT. XYZ's financial statements are over time, if they follow PSAK 65, and how this affects the quality of the financial information. We used a qualitative case study method, which included in-depth interviews and document analysis. The results show that the financial reports are consistently made over the years and follow the rules for consolidation, even though reports for each branch are not shown. The centralized method makes reporting more efficient and accurate, but it also makes it less clear and thorough. This study adds to what we know about how companies with non-legal-entity branch structures do centralized reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA DINAS ESDM PROVINSI NUSA TENGGARA TIMUR Yolanda O.M. Widyasari; Theresia Fouk Leu
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.v3i2.3223

Abstract

Yolanda Widyasari and Theresia Fouk Leu. 2024. Factors Influencing Regional Budget Realization at the NTT Provincial Energy and Mineral Resources Office. The research problem is the Regional Budget (APBD) has not reached the target, and the unknown factors. The research objective is to determine the factors influencing APBD realization. The research type is descriptive, with data collection techniques using interviews and documentation. The data analysis technique is descriptive qualitative. The results show that the NTT Provincial ESDM Office's budget absorption is below 95%. This is influenced by several factors, delays in work schedules, budget implementation factors for construction, several activities that still need to be reviewed due to discrepancies between drawings and budget documents. Procurement of goods/services in the field often encounters obstacles due to documents submitted by the SIKI (construction information system) provider not meeting requirements or being no longer valid. Mismatched raw materials, raw materials still undergoing laboratory testing, and management commitment. It is recommended that the NTT Provincial Energy and Mineral Resources Office optimize budget absorption and implement stricter oversight of budget implementation. Furthermore, the procurement of goods and services should be closely monitored. This will impact commitments in the field. If the procurement process is not in line with existing commitments, it will impact the performance of the local government.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI WILAYAH KABUPATEN TANGERANG Diki Ruspendi; Rudy Rudy
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.v3i2.3225

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, and service quality on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers who paid vehicle tax at the Pasarkemis SAMSAT outlet. The variables used in this study were taxpayer awareness (X1), tax sanctions (X2), service quality (X3), and motor vehicle taxpayer compliance (Y). This type of research uses a quantitative method with a descriptive approach. The results of this study indicate that taxpayer awareness has an effect on motor vehicle taxpayer compliance, while tax sanctions have an effect on motor vehicle taxpayer compliance, and service quality has an effect on motor vehicle taxpayer compliance. Simultaneously, taxpayer awareness, tax sanctions, and service quality have an effect on motor vehicle taxpayer compliance
Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
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.v3i2.3232

Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.

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