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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 Financial Disstress, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Azriel Naufal Firdaus; Sofyan Helmi Purba
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 determine the effect of financial distress and company size on firm value using audit opinion as a moderating variable. The research method used in this study is quantitative. The data used in this study is secondary data obtained from the Indonesia Stock Exchange website for the period 2021 to 2024. The sampling method in this study is purposive sampling using several criteria appropriate to the needs of this study. The sample in this study is 11 property and real estate companies, resulting in a total of 44 observations. Hypothesis testing was conducted using eviews 12. The results of the data analysis conducted in this study partially indicate that financial distress has a negative effect on firm value, and company size has no effect on firm value. The results of the data analysis conducted in this study indicate that simultaneously, financial distress and company size have a significant positive effect on firm value. Meanwhile, the results of the moderating regression analysis (MRA) test in this study indicate that audit opinion cannot moderate the relationship between financial distress and company value, and audit opinion cannot moderate the relationship between company size and company value
Implementasi Penyusunan Laporan Keuangan Berdasarkan Isak No 35 (Studi Kasus Panti Asuhan Yasibu Arjowinangun Malang) Ridwan Setyono; Khojanah Hasan; Dwi Aggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Non-profit organisations are organisations that do not have commercial objectives in their operations and do not seek to make a profit. As a public sector organisation engaged in social work, orphanages receive funds from donors, so non-profit organisations need to prepare financial statements to fulfil their obligations to internal and external parties who require their financial reports. This study aims to examine the financial statements presented by the Yasibu Arjowinangun Malang Orphanage and then compile the financial statements of the Yasibu Arjowinangun Malang Orphanage based on the applicable Financial Accounting Standards, namely ISAK No. 35. This study is a qualitative descriptive study. The study uses data on cash receipts and cash disbursements in 2024. The data used are primary and secondary data obtained through documentation and interviews. The results of this study present the financial statements of the Yasibu Arjowinangun Malang Orphanage in accordance with ISAK No. 35, consisting of: Comprehensive Income Statement, Statement of Changes in Net Assets, Statement of Financial Position, Cash Flow Statement, and Notes to the Financial Statements.
Efektivitas Problem Based Learning dalam Pembelajaran Akuntansi Hastharita, Rafiqa; Jasri, Jasri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This article aims to explore the effectiveness of Problem Based Learning (PBL) in accounting education through an in-depth theoretical review and literature analysis. PBL is widely recognized as a learner-centered approach intended to stimulate analytical, problem‐solving, and higher-order thinking skills which are essential competencies in accounting. This study employs a library research method by reviewing reputable journals from 2013 to 2024 that discuss PBL implementation in accounting courses, financial literacy education, auditing instruction, and the development of professional judgment. The analysis demonstrates that PBL improves conceptual understanding, strengthens technical reasoning, enhances student engagement, and increases accuracy in solving accounting cases. However, its effectiveness is influenced by several factors such as lecturer readiness, complexity of the problems presented, student digital literacy, and classroom management. This article concludes that PBL is an effective pedagogical model when implemented with proper scaffolding, structured assessment, and integration of real-world accounting cases.
Analisis Pelaksanaan Prosedur Audit atas Persediaan dalam Upaya Menilai Kewajaran Laporan Keuangan Klien (Studi pada KAP X) Sonjaya, Aulia Puteri; Anggraeni, Ela; Sitorus, Sintauli; Aulia, Azka; Merdekawati, Eka
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 evaluate the implementation of audit procedures on inventory accounts at KAP X and assess their compliance with the relevant Auditing Standards (SA), particularly SA 315, SA 330, and SA 501. Inventory is an account with a high risk of misstatement, requiring adequate audit procedures to ensure its existence, valuation, and completeness. The study employs a qualitative case study approach through interviews, observations, and review of audit documentation. The results indicate that most of the audit procedures performed by KAP X are in accordance with the Standards, especially in terms of physical inventory inspection, reconciliation of inventory records, evaluation of valuation methods, and assessment of the client’s internal controls. However, several challenges were identified, such as limited supporting documents for inventory movements, suboptimal timing of stock-taking, and audit documentation that has not fully complied with SA 230. Overall, the audit procedures are considered adequate to provide reasonable assurance regarding the fairness of the inventory balance, although improvements are still needed in the areas of audit evidence and documentation consistency.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Pada Perusahaan Subsektor Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Ravina Mayanda Putri; Mulatsih, Mulatsih
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 profitability, firm size, and leverage on firm value with dividend policy as a moderating variable in cement sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employed a purposive sampling technique and selected 7 companies with a total of 28 observations. The analytical methods used were multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that profitability and firm size do not have a significant effect on firm value, while leverage has a significant effect on firm value. Furthermore, dividend policy is not able to moderate the relationship between profitability, firm size, and leverage on firm value. These findings imply that firm value in cement companies is more influenced by leverage rather than profitability or company size, and dividend policy fails to strengthen or weaken the relationship between the independent and dependent variables.
Analisis Swot Sebagai Strategi Pengembangan Bisnis (Studi Kasus Pada Usaha Bengkel Tinjak Motor) Dian Putri Riri Arinji; Dea Natalia Purba; Putri Purnama Dewi; Rara Baitul Yuli Aprian; Ria Crisna Sianturi; Rama Gita Suci
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 business development strategy of a motorcycle repair shop using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis method. The background of this study is based on the increasing competition in the motorcycle repair shop sector, as well as the need for repair shops to improve service quality and competitiveness. This study uses a qualitative descriptive approach through interviews, direct observation, and documentation to identify internal and external factors that influence repair shop performance. The research results show that Bengkel Tinjak Motor has several key strengths, such as experienced mechanics, a strategic location, good customer relations, and a complete range of spare parts. However, weaknesses remain, such as limited workshop facilities and a lack of digital promotion, which are obstacles that need to be addressed immediately to ensure optimal competitiveness. In terms of opportunities, the growth in motorcycle users and the increasing demand for routine service offer potential for business development. On the other hand, threats such as competition from authorized workshops and changing customer preferences are factors that must be anticipated. Based on the recommended strategies, one of them is the WO (Weakness Opportunities) Strategy which focuses on utilizing workshop facility improvements, gradual investment in modern equipment, implementing a digital-based administration system to increase operational effectiveness, and strengthening digital promotions to reach a wider customer base. and creating a sustainable competitive advantage in the motorcycle repair service industry.
Analisis Pengaruh Pengelolaan Kas Dan Piutang Terhadap Kinerja Keuangan Perusahaan Sutikno, Allesia Putri Wijaya; Febi Theresia Immanuel; Sri Rahayuningsih
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 secara menyeluruh bagaimana pengelolaan kas dan piutang memengaruhi kinerja keuangan perusahan melalui pendekatan kualitatif deskriptif. Penelitian ini dilakukan di PT. Surya Tubalindo dengan menggunakan data yang telah dikumpulkan seelumnya melalui kuisioner. Dalam pendekatan ini, data tidak dianalisis secara statistik, melainkan diinterpretasikan dalam bentuk naratif untuk memahami inti, pola, dan hubungan antarvariabel berdasarkan pengalaman para partisipan serta konteks manajemen. Hasil penelitian mengungkapkan bahwa pengelolaan kas yang efektif berperan penting dalam menjaga likuiditas dan kelancaran operasional, sedangkan pengelolaan piutang yang baik mendukung percepatan arus kas dan mengurangi risiko piutang yang tidak tertagih. Kedua elemen tersebut terbukti memberikan sumbangan terhadap peningkatan kinerja keuangan perusahaan. Dengan demikian, penerapan strategi pengelolaan aset lancar yang terintegrasi menjadi faktor utama dalam memperkuat stabilitas dan daya saing perusahaan di tengah perubahan ekonomi global.
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Bank Umum Syariah Perbankan Indonesia Anggriani , Fitri; Abrar Amri; Syafrizal, Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study examines the effect of Islamic Social Reporting (ISR) and Corporate Social Responsibility (CSR) disclosure on the financial performance of Islamic Commercial Banks (BUS) for the 2021-2024 period. ISR in this study is projected through the ISR index score, CSR is projected through the CSR score index, and financial performance is projected through ROA. Data in this study were obtained from the official websites of BUS and the Financial Services Authority (OJK). The sample used was 8 BUS that published annual financial reports for the 2021-2024 period. The sampling method in this study was purposive sampling. The data analysis method used in this study was panel data regression analysis using Eviews 12 software. The results of this study indicate that ISR partially has a positive and significant effect on the financial performance of Islamic Commercial Banks. Meanwhile, CSR partially and significantly does not affect the financial performance of Islamic Commercial Banks. Simultaneously, the ISR and CSR variables do not affect the financial performance of Islamic Commercial Banks
Pengaruh Profitabilitas, Likuiditas, Leverage, Sales Growth, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Entertainment Nilam Sabrina; Ihrom Caesar Ananta Putra; Wiwik Fitria Ningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

The South Korean entertainment industry, particularly the K-Pop music sector, has become one of the drivers of the global creative economy. However, high market volatility and reliance on trends make entertainment companies vulnerable to financial distress. This study aims to analyze the influence of profitability, liquidity, leverage, sales growth, and activity on financial distress in South Korean entertainment companies listed on the Korea Exchange (KRX) from 2019 to 2023. The research method uses a quantitative approach with secondary data from the financial reports of 7 companies selected through purposive sampling from a total population of 51 companies. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that partially, profitability, liquidity, and activity have a significant effect on financial distress, while leverage and sales growth do not have a significant effect. Simultaneously, all five variables together have a significant effect on financial distress.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Zara Fadhilla Firdaus; Endah Sri Wahyuni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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The purpose of this study is to analyze the influence of profitability, leverage, firm size, and corporate social responsibility on tax avoidance. This research employs a quantitative approach using secondary data sources. A purposive sampling technique was applied, resulting in a sample of 37 companies that met the criteria from a total of 83 observations. The research objects are mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The data analysis technique used is multiple regression analysis, accompanied by classical assumption tests, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation, as well as hypothesis testing. The results of this study show that profitability has a negative effect on tax avoidance. Leverage and firm size have no significant effect on tax avoidance, while corporate social responsibility has a positive effect on tax avoidance. This study is expected to raise awareness among entities to refrain from engaging in tax avoidance practices and to fulfill their tax obligations in accordance with applicable regulations.

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