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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 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

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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.
Analisis Kinerja Keuangan Metode Du Pont System dan Analisis Trend Pada PT Adaro Energy Tbk Tahun 2020-2023: PT Adaro Energy Tbk Daratista, Fadilla Margaretha Ayu; Arif Hartono; Riza Dessy Nila Ayutika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui kinerja keuangan perusahaan selama periode 2020-2023 dengan menggunakan metode analisis Du Pont System dan analisis Trend. Jenis penelitian yang digunakan adalah deskriptif kualitatif menggunakan data sekunder laporan keuangan neraca dan laba rugi yang di peroleh dari Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa selama periode 2020-2023 PT Adaro Energy Tbk dilihat dari analisis Du pont system dengan Net Profit Margin dikategorikan baik, dikarenakan mampu menghasilkan laba bersih yang konsisten terhadap total penjualan bersih. Total Asset Turnover dikategorikan kurang baik, karena nilai perputaran aset berada di bawah standar industri, menandakan bahwa pemanfaatan aset untuk menghasilkan pendapatan masih belum optimal. Return on Investment berada pada kategori kurang baik, karena masih di bawah standart industri yang menunjukkan bahwa efektivitas perusahaan dalam menggunakan asetnya untuk memperoleh keuntungan belum maksimal. Equity Multiplier berada pada kategori kurang baik, karena mencerminkan bahwa perusahaan lebih mengandalkan pembiayaan dari ekuitas dibandingkan dengan utang. Return on Equity dikategorikan kurang baik, dikarenakan perusahaan belum mampu memberikan pengembalian yang optimal dan konsisten kepada pemegang saham. Hasil Analisis trend neraca dikategorikan baik setiap pos keuangan perusahaan menunjukkan dinamika yang cukup signifikan. Hasil Analisis trend laporan laba rugi dikategorikan baik karena kinerja perusahaan secara umum menunjukkan pertumbuhan positif, terutama ditinjau dari pendapatan usaha dan laba tahun berjalan yang mengalami peningkatan signifikan setiap tahunnya.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Pengaruh Pertumbuhan Perusahaan, Kondisi Keuangan, Dan Audit Tenure Terhadap Opini Audit Going Concern Syifa Luthfiyyah Amanda; Yunita Kurnia Shanti
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 mengkaji pengaruh pertumbuhan perusahaan, kondisi keuangan, dan audit tenure terhadap opini audit going concern. Metode yang digunakan adalah kuantitatif, dengan memanfaatkan data sekunder berupa laporan keuangan dan laporan audit independen dari perusahaan yang bergerak di sektor infrastruktur dan terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Hasil analisis menunjukkan bahwa pertumbuhan perusahaan memiliki pengaruh negatif terhadap opini audit going concern, yang berarti semakin tinggi pertumbuhan perusahaan, semakin kecil kemungkinan untuk mendapatkan opini going concern. Di sisi lain, audit tenure tidak menunjukkan pengaruh yang signifikan, sementara kondisi keuangan terbukti berpengaruh terhadap opini audit going concern. Selain itu, ketika diuji secara bersamaan, ketiga variabel tersebut memiliki pengaruh signifikan terhadap opini audit going concern..
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
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 how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
Pengaruh Tax Avoidance, Risiko Pajak, dan Ukuran Perusahaan Terhadap Cost of Debt Alverina Hardianti; Ita Darsita
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 effect of tax avoidance, tax risk, and company size on the cost of debt in Infrastructure Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique used in this study uses purposive sampling technique, with quantitative research type. The data used is secondary data, namely the company's annual financial statements. The number of samples used in this study were 12 infrastructure sector companies with observations for 5 (five) years, so that 60 observation objects were selected. The analysis method uses multiple analysis, F test, T test using Eviews software version 12. The results of this study indicate that simultaneously tax avoidance, tax risk, and company size affect the cost of debt. Tax avoidance and tax risk partially did not have any effect on the cost of debt. Meanwhile, company size partially affected the cost of debt.
Pengaruh Kepemilikan Asing, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Rani Dwicahyati; Ita Darsita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of foreign ownership, firm size, and firm growth on Corporate Social Responsibility (CSR) disclosure in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consists of 130 companies, with 8 selected as samples using purposive sampling. Covering a five-year span, a total of 40 observational data points were analyzed. This research employs a quantitative approach with panel data regression analysis. The type of data used is secondary data, sourced from annual reports and sustainability reports. CSR disclosure levels are measured based on the Global Reporting Initiative (GRI) 2016 indicators. The results show that partially, firm size has a significant effect on CSR disclosure. Meanwhile, foreign ownership and firm growth have no significant effect. However, when tested simultaneously, all three variables collectively influence the level of CSR disclosure.
Pengaruh Solvabilitas, Audit Tenure, Reputasi Kap Dan Umur Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Amanda Farisa; Yunita Kurnia Shanti
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 and prove the effect of solvency, audit tenure, KAP reputation and company age on the timeliness of financial report submission. This type of research is quantitative research. The population in this study are non cyclical consumer sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sampling technique used in this study uses the purposive sampling method. The population in the study was 129 companies and 65 companies met the sample criteria, after 41 outliers were taken. The analysis method used in this study is panel data regression analysis processed using the Eviews 12 application. The results of the study prove that partially: (1) Solvency does not affect the timeliness of financial report submission. (2) Audit tenure does not affect the timeliness of financial report submission. (3) KAP Reputation affect the timeliness of financial report submission. (4) Company Age does not affect the timeliness of financial report submission. While simultaneously Solvency, Audit tenure, KAP Reputation and Company Age affect the timeliness of financial report submission.
Pengaruh Kebijakan Dividen dan Kinerja Keuangan terhadap Tax Avoidance dengan Financial Distress sebagai Variabel Moderasi Ezra Ragillya Aji; Adi Supriadi
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 effect of Dividend Policy and Financial Performance on Tax Avoidance with Financial Distress as a moderating variable. This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sampling method used in this study was purposive sampling with a total of 17 companies selected as the research sample. The data used in this study is secondary data in the form of financial statements from each sampled company. The independent variables used in this study are Dividend Policy (X1) as the first independent variable, Financial Performance (X2) as the second independent variable, Tax Avoidance (Y) as the dependent variable, and Financial Distress (Z) as the moderating variable. Panel data regression method was used as the research methodology in this study. The analysis of research results was conducted with the assistance of EViews 12 Student Version Lite software. The results showed that the best model is the Common Effect Model (CEM). The findings indicate that simultaneously, Dividend Policy and Financial Performance have a significant effect on Tax Avoidance. Partially, Dividend Policy has a significant effect on Tax Avoidance, and Financial Performance also has a significant effect on Tax Avoidance. Financial Distress is proven to moderate the relationship between Dividend Policy and Tax Avoidance. However, Financial Distress is not proven to moderate the relationship between Financial Performance and Tax Avoidance.
Pengaruh Komite Audit, Komisaris Independen, Dan Ukuran Perusahaan Terhadap Manajemen Laba Clinton, I Gusti Bagus Bryan; Yunita Kurnia Shanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilakukan untuk menganalisis Komite Audit, Komisaris Independen dan Ukuran Perusahaan Terhadap Manajemen Laba. Penelitian dilakukan pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodologi yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 27 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 135 sampel. Data yang digunakan diambil dari laporan keuangan yang telah diaudit dan laporan tahunan yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara parsial Komite Audit tidak berpengaruh terhadap Manajemen Laba, Komisaris Independen tidak berpengaruh terhadap Manajemen Laba dan Ukuran Perusahaan berpengaruh negatif terhadap Manajemen Laba. Secara Komite Audit, Komisaris Independen dan Ukuran Perusahaan berpengaruh terhadap Manajemen Laba.

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