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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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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

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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.
Pengaruh Akuntabilitas, Transparansi, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Malaka Tahun 2021-2023) Filibertha Yohana Iku They; Dwi Anggarani; Khojanah Hasan
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 examine the influence of accountability, transparency, and the government's internal control system on the quality of financial reports at the Malaka Regency Regional Financial and Revenue Management Agency (BPKPD) during 2021-2023. The method used was a quantitative survey approach, where data were obtained through questionnaires distributed to 37 respondents, consisting of officials and employees directly involved in regional financial management. Data analysis was conducted using classical assumption tests and multiple linear regression using SPSS version 25. The results indicate that partially, accountability has a positive and significant effect on the quality of financial reports. Transparency, although having a negative effect, did not show a significant effect. Meanwhile, the government's internal control system has a positive and significant effect on the quality of financial reports. Simultaneously, these three variables significantly influence the quality of financial reports. This finding underscores the importance of implementing sound accountability, optimizing transparency, and strengthening internal control systems in improving the quality of financial reports.
Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatn Jasinga Kab.Bogor Isti Qodariah; Imar Halimah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research was conducted in villages in Jasinga District. The purpose of this study was to determine the effect of apparatus competence, community participation, and the use of information technology on the accountability of village fund management in Jasinga sub-district, Bogor district. This type of research is quantitative research. The data source used in this research is primary data. The population in this study were all villages in Jasinga District, Bogor Regency. The sample used in this study is using saturated samples, namely all villages with a total of 16 villages with a total of 64 respondents. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of the apparatus, community participation and the use of information technology had an effect on the accountability of village fund management.
Ketidaksetaraan Ekonomi dan Dampak Sosial Dari Adat Belis Perspektif Akuntansi Budaya di Suku Dawan R, Kabupaten Malaka, Nusa Tenggara Timur (NTT) Kristina Desy Funan; Ana Sopanah S; Syamsul Bahri; Khojana Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study examines the cultural practice of Belis among the Dawan R community in Malaka Regency, East Nusa Tenggara (NTT), from the perspective of cultural accounting, focusing on its economic inequality and social impact. Belis, a customary dowry given by the groom’s family to the bride’s family, holds significant cultural value but often results in economic burdens and social stratification. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving traditional leaders, local communities, and government representatives. The findings reveal that while Belis reflects local wisdom and strengthens family ties, it also contributes to financial hardship, reinforces gender inequality, and leads to various social issues such as labor exploitation, debt, early marriage, and domestic violence. From a cultural accounting perspective, Belis can be analyzed through the stages of identification, measurement, and communication, representing a form of economic transaction rooted in local tradition. This research recommends policy reform and community education to harmonize cultural preservation with economic and social justice, including setting reasonable limits on Belis, promoting non-monetary alternatives, and increasing economic literacy.
Pengaruh Emotional Bias dan Mental Accounting Terhadap Keputusan Pembelian Gacha Game Mobile Legends (Studi Kasus Mahasiswa Universitas Kiai Haji Achmad Siddiq Jember) M. Mirza Pratama; Ainun Nisa Nurhidayat Hakim
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The advancement of digital technology has driven changes in consumer behavior, particularly through microtransactions in online games. Mobile Legends: Bang Bang, one of the most popular online games, offers in-game purchases through a gacha system a luck-based lottery mechanism that often leads to irrational purchasing decisions. This study aims to analyze the influence of Emotional Bias and Mental Accounting on gacha item purchasing decisions among students at the State Islamic University of Kiai Haji Achmad Siddiq Jember. A quantitative approach was used with a survey method, distributing questionnaires to 104 respondents selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that Emotional Bias and Mental Accounting simultaneously affect purchasing decisions. Partially, each independent variable also has a significant effect on the purchasing decision. These findings indicate that psychological factors play a crucial role in students’ digital economic behavior and highlight the need for better financial literacy to prevent impulsive and speculative consumption decisions.
Analisis Efektivitas dan Efisiensi Pengelolaan Dana Desa Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus: Desa Dewa Djara Kabupaten Sumba Tengah Rambu Sedu Oyi; Sodik, Sodik; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Village Fund management holds a strategic role in supporting rural development and improving community welfare; however, in many areas, including Dewa Djara Village, Central Sumba, its effectiveness and efficiency remain a challenge. This study aims to answer the main question of how far the Village Fund is managed effectively and efficiently and how it impacts community welfare. Using a descriptive qualitative design combined with financial ratio analysis, data were collected through documentation of the Village Budget (APBDes) and interviews with village officials and residents. The findings reveal that Village Fund management in Dewa Djara Village is still ineffective due to the low achievement of development goals, while its efficiency is considered pseudo as it mainly results from low budget absorption rather than actual savings. The main obstacles include delayed disbursement, limited human resource capacity, lack of transparency, and low community participation. These results highlight the need for accountable, transparent, and participatory financial governance to ensure the Village Fund truly contributes to community welfare. This research recommends strengthening the capacity of village officials, implementing stricter oversight mechanisms, and encouraging broader community involvement, while also providing a basis for future studies on more sustainable village financial management strategies.
Pengaruh Keputusan Investasi, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Infrastruktur Yang Terdaftar Di Bei Periode 2019 -2023 Nuraini Rahmatia Zahwa; Agnemas Yusoep Islami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of investment decisions, firm size, and leverage on firm value in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs quantitative methods using descriptive statistics and multiple linear regression analysis. The results show that simultaneously, the variables of investment decisions, firm size, and leverage significantly influence firm value, with a coefficient of determination of 98.3%. Partially, investment decisions and leverage have a significant negative effect on firm value, while firm size has a significant positive effect on firm value. This study provides important contributions to companies and investors in understanding the factors that affect firm value in the infrastructure sector.
Analisis Pengukuran Kinerja Keuangan PT Bank Negara Indonesia (PERSERO) TBK Dengan Metode Economic Value Added (EVA) Periode 2022-2024 Septia Khoirina; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyse the measurement of financial performance using the Economic Value Added (EVA) method for the period 2022-2024. The research was conducted at PT Bank Negara Indonesia (Persero) Tbk as the object under study. The population and sample are the company's last 3 (three) years of financial statements. The research method uses quantitative methods through a descriptive approach. The sampling technique used is the saturated sample technique. The data analysis technique uses formulas in accordance with the Economic Value Added (EVA) method and uses some of the company's financial statement data as the required analysis material. The results showed that the financial performance of PT Bank Negara Indonesia (Persero) Tbk, for the period 2022-2024 was still considered positive but still low. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, has not been able to create economic value added in the morning of its shareholders. Judging from the results of the calculation of Economic Value Added (EVA) shows a negative value, which means ‘Does Not Have Economic Added Value’. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, is still considered ‘Negative’. Judging from the results of the calculation of Economic Value Added (EVA) which shows the value of Net Operating Profit After Tax (NOPAT) is smaller than the value of Capital Charger (Capital Cost).
Analisis Pengelolaan Kas Untuk Penyusunan Laporan Kas pada Toko DK Family Risca Olivianti; Inung Vias Dras Tistian Hening Tyas; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Cash is one of the current assets that plays an important role in maintaining the smooth operation of a business. DK Family Store, as a retail business, requires a good cash management system so that the flow of receipts and expenditures can be controlled and accurate cash reports can be generated. This study aims to analyze cash management at DK Family Store in order to prepare regular and transparent cash reports. The method used is descriptive analysis by examining the practice of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing errors in the recording of cash receipts and expenditures. The method used is descriptive analysis by examining the practices of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing recording errors. Systematic preparation of cash reports can help store owners know their actual financial position, control cash flow, and facilitate financial decision-making. The recommendations provided are the use of a simple cash recording application and discipline in storing transaction evidence so that the preparation of cash reports is more effective and accurate.
Analisis Penerapan Basis Kas dan Akrual Terhadap Laporan Keuangan Pada Pemerintah Kota Malang Baity, Nurul; Bahri, Syamsul; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the application of cash basis and accrual basis in the presentation of Malang City Government financial statements, identify sections of the report that still use cash basis and those that are accrual-based, and evaluate the suitability of financial statement preparation with accrual-based Government Accounting Standards (SAP). This study uses a descriptive qualitative method with a content analysis approach to the Malang City Government's 2023 Budget Realization Report (LRA). The results of the study show that the Malang City Government has implemented SAP in accordance with the provisions of PP No. 71 of 2010 and Permendagri No. 64 of 2013. The Budget Realization Report still uses a cash basis, while other reports such as the Balance Sheet, Operational Report, and Notes to the Financial Statements use an accrual basis. The preparation of financial statements has generally met the principles of accountability, transparency, and comparability, although the full implementation of accrual accounting still needs to be improved, especially in the recognition and disclosure of non-cash transactions. Thus, the Malang City Government has consistently implemented a cash-toward-accrual system as part of the implementation of accrual-based SAP in regional financial management.

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