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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 485 Documents
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Pengaruh Audit Tenure, Leverage, Financial Distress dan Audit Report Lag Terhadap Opini Audit Going Concern Kamilah Husna; Ratih Qadarti Anjilni
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.v3i2.3331

Abstract

This research was conducted to analyze the effect of Audit Tenure, Leverage, Financial Distress and Audit Report Lag on Audit Opinion Going Concern. The research was conducted on Energy Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is associative quantitative research. The methodology used is Logistic Regression because the dependent variables of this study are in the form of dummy variables. Sample selection was carried out using the Purposive Sampling method from secondary data in the form of Financial Statements and found as many as 12 sample companies with a total of 5 years of observations, so that the total sample in this study was 60 observation data. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study show that Audit Tenure, Leverage, Financial Distress and Audit Report Lag have an effect on Audit Opinion Going Concern. Audit Tenure has no effect on Audit Opinion Going Concern, Leverage has no effect on Audit Opinion Going Concern, Financial Distress has effect on Audit Opinion Going Concern, and Audit Report Lag has no effect on Audit Opinion Going Concern.
Pengaruh Profitabilitas, Perencanaan Perpajakan, dan Solvabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 JulietaAnta Maulani; Untung Wahyudi; Dwi Anggarani
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.v3i2.3333

Abstract

This study aims to examine the influence of profitability, tax planning, and solvency on earnings management in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is assessed through return on assets (ROA), tax planning through the effective tax rate (ETR), and solvency through the debt-to-assets ratio (DAR). Earnings management is evaluated using a modified Jones discretionary accrual accounting approach. The method used in this study is quantitative with multiple linear regression. Sample selection was carried out by applying certain criteria, resulting in a number of companies that met the research requirements. Secondary data was taken from annual financial reports accessible on the official IDX website. It is hoped that the results of this study will provide empirical evidence regarding the relationship between these three independent variables and earnings management and contribute to the development of the accounting and finance literature, particularly in the context of managerial decision-making and corporate policy-making in the transportation and logistics sector. Keywords: Earning Management,Profitability, Tax Planning, Solvency
Analisis Rasio Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan Pada Rumah Sakit Umum Bunda Jakarta Tahun 2021-2024 Dini Hapsari
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.v3i2.3346

Abstract

This study aims to determine the effect of liquidity ratios and profitability ratios on the financial performance of Bunda General Hospital Jakarta. The population and research sample are the last 4 (four) years of congratulatory financial reports in the 2021-2024 period. The sample technique used in this study uses non-probability sampling techniques, namely purposive sampling techniques. The research method used is descriptive quantitative. The partial research results on the liquidity ratio variable through the Current Ratio (X1) analysis show that there is no significant effect of liquidity ratios on financial performance at Bunda General Hospital Jakarta in 2021-2024 partially. In the profitability ratio variable through the analysis of Net Profit Margin (X2), it shows that there is no significant effect of profitability ratio on financial performance at Bunda General Hospital Jakarta in 2021-2024 partially. Simultaneously, it shows that there is an effect of the effect of liquidity and profitability ratios on financial performance at Bunda General Hospital Jakarta in 2021-2024 simultaneously.
Pengaruh Kenaikan Tarif Dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Tingkat Kepatuhan Wajib Pajak Badan Di KPP Pratama Malang Selatan Amalia Hidayati; Untung Wahyudi; Khojanah Hasan
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.v3i2.3357

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12%, effective from January 1, 2025, is a continuation of a previously initiated tax policy. This VAT rate hike is considered to affect VAT literacy and corporate taxpayer compliance, as it can create a perception of an increasing tax burden and may reduce the income received by corporate taxpayers. Therefore, this study aims to examine the effect of the rate increase and VAT literacy on the compliance level of corporate taxpayers at the Pratama Tax Service Office (KPP) in South Malang. This study adopts a descriptive quantitative approach. The population for this research consists of corporate taxpayers registered as Taxable Entrepreneurs (PKP), based on data from the KPP showing there are 130 corporate taxpayers with normal status. The sample was determined using a non-probability sampling method, specifically purposive sampling, resulting in 100 respondents who became the research sample. Primary data was obtained from online questionnaires. The analysis technique used in this study is multiple linear regression analysis. Based on the analysis results, it was concluded that the rate increase has a significant negative effect on the compliance level of corporate taxpayers, while VAT literacy has a significant positive effect on the compliance level of corporate taxpayers. Furthermore, the rate increase and VAT literacy simultaneously and significantly influence the compliance level of corporate taxpayers.
Tinjauan Prosedur dan Pencatatan Akuntansi Penyaluran Dana Pensiun Pada Bpjs Ketenagakerjaan Kota Medan Berdasarkan Laporan Keuangan Bpjs Amita; Laylan Syafina
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.v3i2.3364

Abstract

Penelitian ini bertujuan untuk meninjau prosedur dan pencatatan akuntansi penyaluran dana pensiun pada BPJS Ketenagakerjaan Kota Medan dengan mengacu pada laporan keuangan BPJS Ketenagakerjaan tahun 2022. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumen dan analisis laporan keuangan. Hasil penelitian menunjukkan bahwa prosedur penyaluran dana pensiun dilakukan secara terstruktur mulai dari verifikasi klaim peserta, pengesahan dokumen, hingga pencairan manfaat melalui perbankan. Pencatatan akuntansi menggunakan prinsip akuntansi berbasis akrual sesuai standar akuntansi pemerintah dan PSAK 24 tentang imbalan kerja. Secara umum, proses pencatatan telah sesuai dengan standar akuntansi, namun masih terdapat tantangan dalam hal transparansi penyajian dana manfaat pensiun.
Pengaruh Transfer Pricing dan Kepemilikan Institusional Terhadap Tax Avoidance dengan Corporate Social Responsibility Sebagai Variabel Moderasi Mutia Nurlaksani; Benarda Benarda
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.v3i2.3274

Abstract

This study aims to examine the effect of Transfer Pricing and Institutional Ownership with Corporate Social Responsibility as a Moderating. The population in this study consists of non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 130 companies. The sampling technique used is purposive sampling, and a sample of 26 companies was obtained with 130 observation data. The data source is secondary data with quantitative methods. The analysis technique used is multiple linear regression, with the help of the eviews version 13 application program. Based on the test results, this study states that (1) Transfer Pricing and Institutional Ownership have a joint or simultaneous effect on Tax Avoidance, (2) Transfer Pricing has a partial effect on Tax Avoidance, (3) Institutional Ownership does not have a partial effect on Tax Avoidance, (4) Corporate Social Responsibility is unable to moderate the relationship between Transfer Pricing and Tax Avoidance, (5) Corporate Social Responsibility is unable to moderate the relationship between Institutional Ownership and Tax Avoidance.
Pengaruh Literasi Perpajakan, Sosialisasi Perpajakan, Dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Generasi Milenial Di Kota Malang Aida Rohmawati Romadoni; Untung Wahyudi; Dwi Anggarani
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.v3i2.3351

Abstract

This study aims to analyze the influence of tax literacy, tax socialization, and the digitalization of the tax system on individual taxpayer compliance among the Millennial Generation in Malang City. As a tech-savvy and economically productive demographic, Millennials play a strategic role in strengthening the national tax base through improved tax compliance. This research adopts a quantitative approach, utilizing a survey method through questionnaires distributed to 87 respondents—individual taxpayers from the Millennial Generation in Malang who are registered with a Taxpayer Identification Number (NPWP) and have submitted tax reports. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance.
Analisis Kelayakan Usaha Jajanan Brownies Kukus Cilla di Tondo bella djono; Fitriyani aziz Panape; Muhammad Din; Munawarah
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.v3i2.3366

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan usaha brownies kukus “Browncill” di Kelurahan Tondo, Kota Palu, dengan menggunakan pendekatan kualitatif dan kuantitatif. Analisis dilakukan melalui aspek keuangan dengan menggunakan metode Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), serta Average Rate of Return (ARR). Hasil penelitian menunjukkan bahwa nilai NPV positif, PI sebesar 1,20 (>1), PP selama 1 tahun 1 bulan 6 hari, IRR sebesar 31,85% yang lebih tinggi dibandingkan tingkat diskonto 10%, serta ARR sebesar 90,50%. Indikator-indikator tersebut menegaskan bahwa usaha Browncill layak dijalankan dan memiliki prospek pengembangan yang baik. Temuan ini memperkuat pentingnya penerapan studi kelayakan bisnis sebagai dasar pengambilan keputusan dalam pengembangan UMKM kuliner lokal.
Pengaruh Thin Capitalization, Sales Growth Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Syaibatul Islamiah; Irwan Setiawan
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.v3i2.3367

Abstract

Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris terdapat pengaruh thin capitalization, sales growth dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sektor properties & real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Jumlah sampel penelitian adalah 18 perusahaan sektor properties & real estate yang ditentukan berdasarkan metode purposive sampling. Metode yang digunakan adalah regresi linear berganda uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih random effect model, uji asumsi klasik, uji linear berganda dan uji hipotesis dengan bantuan olah data statistik e-views version 12. Hasil penelitian ini menunjukkan bahwa thin capitalization, sales growth dan ukuran perusahaan secara simultan berpengaruh terhadap penghindaran pajak dan pada Uji t menyatakan secara parsial bahwa thin capitalization dan sales growth berpengaruh terhadap penghindaran pajak, sedangkan ukuran perusahaan tidak berpengaruh terhadap penghidanran pajak.
Pengaruh Struktur Modal, Persistensi Laba Dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba Lina Karlina; Ayumi Rahma
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.v3i2.3376

Abstract

This study aims to analyze whether Capital Structure, Earnings Persistence and Investment Opportunity Set (IOS), both partially and simultaneously affect Earnings Quality in healthcare companies listed on the Indonesia Stock Exchange. The sampling method used is Purposive Sampling, which is a technique that looks at determining the criteria selected as a factor, which obtained a sample of 85 data or 17 companies. The data used is secondary data, namely the financial statements of companies listed on the IDX. In order to prove the hypothesis, multiple regression testing is carried out which begins with the classical assumption test. The research model passed the classic assumption test. Simultaneous testing concluded that all independent variables affect earnings quality. Partial testing of Capital Structure affects Earnings Quality, Earnings Persistence affects Earnings Quality and Investment Opportunity Set (IOS) affects Earnings Quality.

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