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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 Corporate Governance Dan Fasilitas Perpajakan Terhadap Manajemen Pajak Rizki Amelya Hidayatul; ., Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui : (1) Pengaruh Corporate Governance terhadap Manajemen Pajak, (2) Pengaruh Fasilitas Perpajakan terhadap Manajemen Pajak yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Jenis penelitian ini adalah penelitian pendekatan kuantitatif dengan metode asosiatif. Sampel yang diambil menggunakan teknik purposive sampling. Sampel berjumlah 165 data dari 33 perusahaan sektor Consumer non-cylical yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Teknik analisis data yang digunakan adalah teknik statistik deskriptif. Berdasarkan hasil penelitian ini menunjukan bahwa Opini Corporate Governance tidak berpengaruh terhadap Manajemen Pajak dan Fasilitas Perpajakan tidak berpengaruh terhadap Manajemen Pajak
Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Di Dinas Pendidikan Kota Blitar Septa Amanda; Fatoni, Irfan; Anggarani, Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research is titled "The Implementation of Accounting Information Systems in Financial Management at the Blitar City Education Office" and aims to examine how Accounting Information Systems (AIS) are applied in financial management within that institution. Using a qualitative descriptive approach, the study involves interviews, observations, and document analysis to gather data. The findings reveal that the implementation of AIS has enhanced efficiency and transparency in recording and reporting financial activities. Furthermore, AIS facilitates faster and more accurate decision-making through the provision of integrated and real-time data. However, the research also identifies challenges such as limitations in human resource competencies and technical issues in system usage. Therefore, ongoing training and infrastructure improvements are necessary to optimize AIS implementation. Overall, this study offers recommendations to improve educational financial management in Blitar City through better utilization of information technology.
Analisis Akuntansi Persediaan Studi Kasus Pada Azko Living Plaza Sawojajar Malang Eko Yudhi Rahmanto; Hasan, Khojanah; Aggarani, Dra. Dwi
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 examine and analyze the inventory accounting system applied at Azko Living Plaza Sawojajar Malang. As one of the most crucial assets in trading companies, inventory requires effective and efficient management and recording to ensure smooth business operations. This research adopts a qualitative approach with data collected through literature review, interviews, and direct field observations.The results indicate that the inventory accounting system at Azko Living Plaza has been implemented effectively. This is reflected in systematic procedures for receiving and inspecting goods, involving several units such as warehouse, administration, sales, delivery, and cashier. The recording process employs a perpetual method supported by a computerized application accessible via Android devices, which facilitates reporting and minimizes errors. Furthermore, the company applies the FIFO (First In, First Out) method for inventory valuation to reduce the risk of obsolescence or expiration.In conclusion, the inventory accounting information system at Azko Living Plaza Sawojajar Malang operates effectively, supported by a clear division of responsibilities, the use of information technology, and well-structured procedures that minimize potential errors and fraud in inventory management.
Pengaruh Financial Distress, Profitabilitas, Audit Tenure, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024) Atika Putri Setiawan; Handayani, Asih
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 and examine the effect of financial distress, profitability, audit tenure, and audit complexity on audit report lag. The research employs a quantitative approach. The population consists of 162 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 95 companies that meet the criteria and serve as the research sample. The analysis method applied is multiple linear regression, processed using Eviews 13. The findings indicate that financial distress, profitability, audit tenure, and audit complexity simultaneously influence audit report lag. However, partially, financial distress and audit complexity have no significant effect on audit report lag, while profitability and audit tenure significantly affect audit report lag.
Analisis Pelaksanaan Penagihan Pajak Aktif atas Barang Sitaan di KPP Pratama Manado Tirza R. M. Marpaung; Lintje Kalangi; I Gede Suwetja
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan penagihan pajak aktif atas barang sitaan di KPP Pratama Manado serta menilai kesesuaiannya dengan Undang-Undang Nomor 19 Tahun 2000 dan PMK Nomor 61 Tahun 2023. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus, didukung data primer dari wawancara dan data sekunder dari dokumentasi resmi tahun 2021–2024. Hasil penelitian menunjukkan bahwa pelaksanaan penyitaan umumnya telah sesuai prosedur, namun masih menghadapi kendala seperti keterbatasan sumber daya, kesulitan identifikasi aset, serta proses lelang yang tidak optimal. Meskipun kontribusi barang sitaan terhadap penerimaan pajak relatif kecil, tindakan penyitaan terbukti efektif dalam meningkatkan kepatuhan wajib pajak, terlihat dari meningkatnya jumlah pembayaran setelah dilakukan penyitaan. KPP Pratama Manado telah melakukan berbagai perbaikan seperti pembaruan data lapangan, pembentukan tim lintas seksi, dan penguatan koordinasi antarinstansi. Penelitian ini merekomendasikan peningkatan kompetensi jurusita, optimalisasi sistem digital, integrasi data lintas lembaga, serta strategi penagihan yang lebih adaptif dan efisien.
Pengaruh Komite Audit, Dewan Komisaris, Audit Tenure Dan Leverage Terhadap Integritas Laporan Keuangan Fiorenza, Citra Adlina; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study was conducted to determine the effect of the Audit Committee, Board of Commissioners, Audit Tenure, and Leverage on the Integrity of Financial Statements. This study was conducted on banking sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. In this study uses panel data regression. Sample selection was carried out using the purposive sampling method from secondary data in the form of financial statements and found 33 sample companies with 5 years of observation, so that the total sample in this study was 165 financial statements. Hypothesis testing was carried out using the Eviews 12 application. The results of this study Simultaneously the Audit Committee, Board of Commissioners, Audit Tenure and Leverage have an effect on the Integrity of Financial Statements. indicate that partially the Audit Committee has no effect on the Integrity of Financial Statements. The Board of Commissioners has no effect on the Integrity of Financial Statements. Audit Tenure has no effect on the Integrity of Financial Statements. Leverage have an effect on the Integrity of Financial Statements.
Pengaruh Gaya Hidup Hedonisme, Mental Accounting, E-Wallet, Locus Of Control Dan Literasi Keuangan Terhadap Pengelolaan Keuangan Mahasiswa Mustafa Samir; Lia Rachmawati; Mainatul Ilmi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Student financial management is an important issue given the high risk of consumptive behavior and difficulties in managing finances among the younger generation. This study aims to determine the influence of hedonic lifestyle, mental accounting, E-wallet, locus of control, and financial literacy on the financial management of students at the Mandala Institute of Technology and Science. This research method uses a quantitative approach with a total population of 1,135 FEB ITS Mandala students and uses random sampling technique so that 92 samples were obtained. Data was collected through questionnaires and processed using SPSS. The data analysis methods used were data quality testing, classical assumption testing, multiple linear regression analysis, R2 coefficient of determination analysis and hypothesis testing. The results show that mental accounting and locus of control have a partial effect on financial management. Meanwhile, hedonic lifestyle, E-wallet and financial literacy do not have a partial effect. Simultaneously, all variables significantly influence financial management.
Pengaruh Komite Audit, Ukuran Perusahaan, Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan Islami, Rizki; Syamsuri, Syamsuri
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 effect of Audit Committees, Firm Size, And External Pressure On Financial Statement Fraud in industrials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined using a purposive sampling method, resulting in 10 companies with a total of 50 observations over five years. The variables in this study consist of the audit committee (X1), firm size (X2), and external pressure (X3) as independent variables, and financial statement fraud (Y) as the dependent variable. The analytical method employed is logistic data regression using Eviews 13 software. The results show that, partially, the audit committee has a significant effect on financial statement fraud, while firm size and external pressure have no significant effect. However, simultaneously, all three independent variables significantly influence financial statement fraud.
Analisis Penerapan dan Efektivitas Sistem Imprest dalam Pengelolaan Kas Kecil pada UMKM Nasi Goreng Semolowaru Surabaya Aprilia Tri Kurniawati; Sunarti, Sunarti; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the implementation and effectiveness of the imprest system in managing petty cash in a small-scale culinary microbusiness, Nasi Goreng Semolowaru Surabaya. This study uses a qualitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation of daily operational and financial recording activities. The results show that the implementation of the imprest system has helped maintain order in the use of petty cash and improved transaction recording discipline. Every operational expenditure, such as the purchase of raw materials, gas, and spices, is documented with a simple receipt before replenishing the petty cash. However, the effectiveness of this system is still limited due to inconsistent replenishment practices and the mixing of personal and business money. Overall, the imprest system plays an important role in improving financial transparency and control, although ongoing guidance is needed to strengthen financial management awareness among microentrepreneurs.
Analisis Pengaruh Return On Assets (ROA) dan Return On Equity (ROE) Terhadap Efisiensi Biaya Operasional PT Indo Sukses Logistik Jakarta Periode 2021-2023 Wulan Afifa
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of Return on Assets and Return on Equity on operational cost efficiency at PT Indo Sukses Logistik Jakarta during the 2021–2023 period. The background of this research is based on the importance of operational efficiency in the logistics industry, where optimal cost management greatly determines the competitiveness and sustainability of the company.The research employs a quantitative approach with descriptive and verificative methods. The data used are secondary data in the form of the company’s monthly financial statements. The independent variables in this study are ROA and ROE, while the dependent variable is operational cost efficiency, measured by the ratio of operational costs to revenue.The results indicate that partially, ROA has no significant effect on operational cost efficiency, and ROE also has no significant effect when tested independently. However, simultaneously, ROA and ROE have a significant effect on operational cost efficiency. These findings suggest that improving the effectiveness in asset utilization can contribute to better cost efficiency.It is concluded that the company should enhance its asset management efficiency in order to improve profitability and reduce operational expenses.

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