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INDONESIA
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 410 Documents
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Pengaruh Ukuran Perusahaan, Financial Distress, Dan Sales Growth Terhadap Tax Avoidance Dandy Putra Pratama; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Tujuan penelitian ini untuk menguji hipotesis dan menghasilkan bukti studi empiris tentang adanya pengaruh ukuran perusahaan,financial distress dan sales growth terhadap tax avoidance. Sampel pada penelitian ini yaitu sebanyak 17 perusahaan dengan total data sampel yang diambil selama 5 tahun yaitu sebanyak 85 pada sektor consumer non-cyclicals. Sampel pada penelitian ini dari ambil dari Bursa Efek Indonesia pada sektor consumer non-cyclicals tahun 2019-2023. Data pada penelitian ini diolah menggunakan E-Views versi 13. Hasil penelitian menujukan bahwa terdapat pengaruh secara simultan pada ukuran perusahaan,financial distress dan sales growth terhadap tax avoidance, terdapat pengaruh pada ukuran perusahaan terhadap tax avoidance dan finacial distress terhadap tax avoidance, namun pada variabel financial distress tidak memiliki pengaruh terhadap tax avoidance.
Pertumbuhan Perusahaan, Financial Distress, Dan Kualitas Audit Terhadap Opini Audit Going Concern Lutfianah, Alfira; Septanta, Rananda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of company growth, financial distress, and audit quality on going concern audit opinions in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using a purposive sampling method, resulting in 43 companies with a total of 258 observation data points. The data were analyzed using logistic regression with EViews 12 software. The results indicate that company growth and financial distress significantly affect going concern audit opinions, while audit quality does not have a significant effect. Simultaneously, company growth, financial distress, and audit quality influence going concern audit opinions. These findings suggest that a company’s financial condition and growth capability play a crucial role in auditors’ assessments of business continuity.
Penerapan Prinsip Akad Wadiah Pada Tabungan Easy Wadiah (Studi Kasus Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Ningsih, Sutiya; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to describe the application of the wadiah contract principle in easy wadiah savings at the Ahmad Yani branch office of Bank Syariah Indonesia, identifying the advantages and disadvantages of easy wadiah savings products. The method used in this study is descriptive qualitative with a case study type of research. The data sources in this study were primary and secondary data, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings of this study were based on interviews regarding the application of wadiah contracts. The results show that the procedure for implementing the wadiah contract in the Easy Wadiah savings product begins when an agreement is made between the two parties. It then describes that the implementation of the wadiah contract principle in Easy Wadiah savings at the Bogor Ahmad Yani branch office of Bank Syariah Indonesia has been implemented and carried out properly in accordance with the principles and provisions of sharia based on the Qur'an, and is in accordance with the MUI DSN Fatwa No.02/DSN-MUI/IV/2000 concerning savings that use the wadiah yad adh-dhamanah contract in the application of its products and is in accordance with PSAK 401 which regulates the presentation of sharia financial reports containing recognition, measurement, presentation, and disclosure. The advantages of easy wadiah savings are that they are free of administration fees, require an easy initial deposit to open an account, are affordable, are managed based on sharia principles, and funds can be withdrawn at any time. The disadvantages of the Easy Wadiah savings account are that there is no profit sharing, it is not suitable for customers who want to invest, and there are no bonuses. The limitations of this study are that it concerns the application of the wadiah contract principle in the Easy Wadiah savings account.
Pengaruh Efektivitas Sistem Perpajakan dan Motivasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada PT. Proxsis Global Solusi) Azzahra, Davina; Rumiasih, N.A.; ., Yudiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to find out: (1) The effect of the Effectiveness of the tax system on the compliance of individual taxpayers in PT. Proxsis Global Solutions and (2) The Effect of Tax Motivation on Individual Taxpayer Compliance in PT. Proxsis Global Solutions. The population in this study is Individual Taxpayers at PT. Proxsis Global Solutions. The sampling technique is the Accidental Sampling technique. Data collection method with Questionnaire and Observation. The analysis methods used in this study are descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, determination coefficient and hypothesis test. The results of the study show that: (1) The effectiveness of the tax system has a positive effect on the compliance of individual taxpayers in PT. The Global Proxsis of the Solution, is evidenced by the t-value of the t-table > (3.409 > 1.67469) and the significance value (0.001 < 0.05). (2) Tax motivation has a positive effect on the compliance of individual taxpayers in PT. The proxsis of the Global Solution, is evidenced by the t-value of the t-table > (2.592 > 1.67469) and the significance value (0.012 < 0.05).
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Kualitas Laba (Sub Sektor Makanan Dan Minuman Di Bei 2019-2023) Ahmad, Hardianti; Sundarta, H. M. Imam; Abdul Syukur, R. Dudung
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the effect of capital structure and profitability on earnings quality in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The population in this study consists of 20 food and beverage companies listed on the IDX. Using a purposive sampling technique, a total of 100 observational samples were obtained over five years of observation. This research employs a quantitative approach with secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression, with t-tests to examine partial effects and an F-test to examine simultaneous effects. The results show that capital structure has a positive and significant effect on earnings quality, with a significance value of 0.001 < 0.05 and a t-value of 3.5 > t-table 1.99. Profitability also has a positive and significant effect on earnings quality, with a significance value of 0.003 < 0.05 and a t-value of 3.0 > t-table 1.99. Simultaneously, capital structure and profitability significantly affect earnings quality, with an F-test significance value of 0.000 < 0.05. The study concludes that optimal management of capital structure and profitability can enhance the earnings quality of food and beverage companies
Pengaruh Reputasi Kap Dan Profitabilitas Terhadap Audit Delay Arsalan, Aufa Nizar; ., Indupurnahayu; Nur Rizqi, Muhammad
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the influence of the Accountant Public Firm reputation on Audit Delay, influence profitabilityis reflected in ROA on Audit Delay, as wellas the influence of the Accountant Public Firm reputation and profitability is reflected in ROA on Audit Delay. This research uses descriptive quantitative research consisting of 15 banking companies from 42 populations listed on the IDXin 2021-2023 which were selected based on the Purposive Sampling method. Data used in the form of the Audited Financial Statements. The analytical method usedis Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis. Data processing was performed using the software program Statistical Product and Service Solution (SPSS). These results indicate that the Variable of Accountant Public Firm reputation and Variable of Profitability reflected in returnon assets have negative influence on Audit Delay. Hypothesis test results simultaneously concluded that two independent variables jointly have negative influence on Audit Delay.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Industri Periode 2020-2023) Fauziah, Nur Afifah; ., Hurriyaturrohman; Rizqi, Muhamad Nur
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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The goal of this research is to determine how capital structure and profitability affect the stock value of industrial goods manufacturers that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. This research uses quantitative descriptive techniques. To evaluate secondary data, SPSS 26 was utilized from a sample of 52 industrial goods manufacturing companies over a four-year period. The findings indicate that profitability and capital structure both have a noteworthy and favorable impact on stock values. The profitability of the capital structure variable significantly and favorably affects stock prices, whereas the other variable has a negative and insignificant effect.
Moderasi Profitabilitas pada Pengaruh Makroekonomi dan Fundamental terhadap Nilai Perusahaan Consumer Cyclicals Falensia, Vedro; ., Elfiswandi; Apriyanti, Nike
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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The global and domestic economic dynamics during the 2020-2024 period exerted significant pressure on the Consumer Cyclicals sector, which is sensitive to purchasing power, characterized by inflation fluctuations and changes in consumption behavior. This study aims to examine the effect of Inflation, Gross Domestic Product (GDP), Leverage, and Dividend Policy on Firm Value with Profitability as a moderating variable. The population in this study comprises Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling method used was the Purposive Sampling technique, resulting in a sample of 36 companies with a total of 180 observations. Data collection techniques involved secondary data from financial reports, processed using EViews 12 software with the Random Effect Model estimation. The findings show that GDP has a significant negative effect and Leverage has a significant positive effect on Firm Value, while Inflation and Dividend Policy do not have a significant effect on Firm Value. Profitability is proven to moderate and strengthen the relationship between Dividend Policy and Firm Value, and able to moderate the relationship between Inflation and Firm Value but insignificantly, however, it is unable to moderate the effects of GDP and Leverage on Firm Value.
Analisis Perbandingan Akad Murabahah dan Akad Musyarakah Mutanaqisah (MMQ) Pada Pembiayaan KPR (Studi Kasus Pada Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Fitriani, Ucu; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Banks have various products that aim to support the needs of the community. One of these products is mortgage financing (KPR), according to the population and civil registration office, the population of Indonesia was 282,477,584 in the first semester of 2024 and will continue to grow. This indicates that housing is an important need for people to support their lives. The purpose of this study is to provide access to solutions for the community to own a house easily and to gain a deeper understanding of financing based on sharia principles. The methodology used in this study is a qualitative method with field research . Data collection was conducted through observation, interviews, and documentation, and the data was then analyzed using descriptive analysis methods. The results of this study show that the Musyarakah Mutanaqisah contract is considered more suitable for use at BSI KCP Bogor Ahmad Yani compared to the Murabahah contract. This is supported by data on the number of financing customers in 2024, with 1,300 customers using the Musyarakah Mutanaqisah contract compared to 900 customers using the Murabahah contract.
Analisis Permasalahan Dan Solusi Pembiayaan Murabahah Pada Kspps Karisma Kantor Cabang Grabag Dimas Daib Dzakiansyah; Chaidir Iswanaji
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Murabahah financing is the dominant product in Islamic microfinance institutions due to its simple mechanism and fixed margin certainty. However, this type of financing still carries the potential risk of non-performing financing (NPF). This study aims to analyze the condition of murabahah financing and to identify the contributing factors and mitigation strategies for non-performing financing at KSPPS Karisma Grabag Branch Office. This research employs a qualitative approach using a case study method through interviews, observations, and documentation. The findings indicate that the level of non-performing financing ranges from 1% to 3%, which is still considered under control. The main contributing factors include unstable income, multiple financing obligations in other institutions (over-credit), as well as health and employment issues of members. The mitigation strategies implemented consist of persuasive approaches, direct visits, issuance of warning letters, and financing rescheduling and restructuring. These strategies are considered effective in maintaining financing quality stability. The study recommends strengthening feasibility analysis, classifying members based on financing categories, and improving monitoring systems to minimize the risk of non-performing financing.

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