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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 349 Documents
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Pengaruh Perceived Organizational Support dan Job Insecurity terhadap Kinerja Karyawan (Studi Pada PT. Damai Jaya Lestari Kec. Polinggona Kab. Kolaka) St. Nuryasmin Neysyah; H. Suwarto; Fitri Kumalasari
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.138

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Perceived Organizational Support terhadap Kinerja karyawan pada PT. Damai Jaya Lestari. (2) pengaruh Job Insecurity terhadap Kinerja karyawan pada PT. Damai Jaya Lestari. Penelitian ini merupakan model penelitian Explanatory Research dengan pendekatan kuantitatif. Pengumpulan data menggunakan Studi Pustaka, penyebaran kuesioner dan wawancara. Populasi dalam penelitian ini yaitu pegawai kontrak, karyawan lapangan dan pekerja jasa sementara kontrak di PT. Damai Jaya Lestari yang berjumlah 45 orang karyawan. Penentuan ukuran sampel menggunakan metode sensus yaitu mengambil seluruh populasi sebagai sampel penelitian, sehingga sampel dalam penelitian ini berjumlah 45 orang. Pengujian instrument penelitian menggunkana uji validitas dan reliabilitas dengan SPSS 22.0. Teknik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan menggunakan aplikasi Smart-PLS 4.0. Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh positif dan singnifikan antara variabel Perceived Organizational Support terhadap Kinerja. Sedangkan variabel Job Insecurity memberikan pengaruh negatif dan signifikan terhadap Kinerja.
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Praktik Manajemen Keuangan Mahasiswa Andini Marsyah; Agus Zul Bay; Hendrik
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.139

Abstract

The study aims to analyze the effect of financial literacy and financial attitude on financial management owned by students. The research method used in this study was the student of Management study Program Faculty of Social and Politic University of Sembilanbelas November Kolaka (USN Kolaka). In the even semester 2019-2020. There were 225 student. The sampleused in this study amounted to 140 students using random sampling technique. The data used in this study are primary data. Namely by distributing questionnarres. The data analysis technique used in this study regarding financial literacy and financial attitude shown that both has a significant positive influence on financial management practices with a t-statistic value of 3,923 and p-value of 0,000 for financial literacy and financial attitude variable is posit ive with a t-statistic value of 4,074 and p-value 0,000.
Pengaruh Iklim Organisasi Dan Beban Kerja Terhadap Stres Kerja Perawat Pada Rumah Sakit Umum Daerah Kabupaten Buton Tengah Wd. Nur Akhyan Adyana; Fitri Kumalasari; Niar Astaginy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.140

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Iklim Organisasi terhadap Stres Kerja Perawat pada Rumah Sakit Umum Daerah Kabupaten Buton Tengah (2) pengaruh Beban Kerja terhadap Stres Kerja Perawat pada Rumah Sakit Umum Daerah Kabupaten Buton Tengah. Penelitian ini menggunakan pendekatan dengan metode kuantitatif. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Populasi penelitian ini adalah seluruh perawat yang ada pada RSUD Kab. Buton Tengah. Sedangkan sampel penelitian ini berjumlah 49 orang. Teknik analisis data yang digunakan dalam penelitian ini ada uji measure model (outer model) dan pengujian model struktural (inner model) dengan Smart PLS 3.0. Berdasarkan hasil penelitian diketahui bahwa variabel Iklim Organisasi berpengaruh negatif dan signifikan terhadap Stres Kerja yang ditunjukkan nilai t-statistic sebesar 2,073 dengan P-Value 0,039. Sedangkan variabel Beban Kerja berpengaruh positif dan signifikan terhadap Stres Kerja dengan nilai t-statistic sebesar 2,180 dengan P-Value sebesar 0,030.
Pengaruh Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Di Negara-Negera Asean (Periode 2013-2022) Dita Cahya Kamila; Andryana, Tiara Ayu; Lia Ningrum; Andini Silvia Putri Sudarsono; Nabilah Putri Syahirah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.144

Abstract

This research aims to determine the influence of economic growth on tax revenues in the countries that are part of ASEAN. This study is a quantitative research that utilizes secondary data obtained from the official websites of the World Bank and CEIC. The research employs correlation analysis to investigate whether economic growth has an impact on tax revenues in the sampled countries, namely Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Cambodia. The results of the data analysis in this study prove that economic growth does not have an influence on tax revenues in Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Cambodia.
Pengaruh Work Family Conflict Dan Stres Kerja Terhadap Kinerja Perawat Wanita Pada Blud Rumah Sakit Benyamin Guluh Kabupaten Kolaka Epi Karlina; Fitri; Suwarto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.145

Abstract

This study aims to determine: (1) the effect of Work Family Conflict on Nurse Performance at Benyamin Guluh Hospital BLUD, Kolaka Regency. (2) the effect of work Stress on the Performance of famale nurses at Benyamin Guluh BLUD Hospital, Kolaka Regency. This research uses a quantitative approach. Coleccting data in this syudy using interviews, literature study, anf distributing questionnaires. The sample used in this study were all married famale nurses as many as 122 respondents using the saturated census method. Testing the research instrument using the validity test anf reliability test with SPSS 2.0. The data analysis technique used in this study is the measurement model test (outer model) and the strutural model test (inner model) with Smart PLS 40. Based on the result of the study is know that there is a negative and significant influence between Work Family Conflict variabels on the performance of female nurses who are merried as indicated by the t-statistic value of 8.828 with a P-Value of 0.000. Meanwhile, the variable work stress has a negative ang significant effect on the performance of famale nurses as shown by the t-statistic value 2.208 with a P-value 0f 0.027.
Faktor – Faktor Yang Mempengaruhi Kenaikan Jumlah Pembiayaan Pada BSI KCP Kampung Pajak indah wahyuni; Muhammad Lathief Ilhamy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.146

Abstract

This study analyzes what are the other factors that influence the amount of increase in financing at indonesian sharia banks, especially at the BSI KCP of the tax village. What are the external factors and internal factors and why can this happen. This study used a descriptive qualitative research approach in which the data was collected through interviews and observations, as well as uring primary and secondary data sources. The result of this study are the results showing that the factors that influence the increase in the amount of financing at the BSI KCP of the tax village are the level of profit sharing, third party funds, non perfoming financing (NPF), return on assets (ROA) and the ratio of operating costs and operating income (BOPO). ROA and BOPO, which illustrate the level of Bank profitability, do not have a significant effect because most of the funds channeled for financing come from third party funds (DPK) and do not come from profits earned by the Bank.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, Profitabilitas, Dan Harga Saham Terhadap Nilai Perusahaan Hasrat Niatman Gulo; Enny Arita Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.149

Abstract

This study aims to determine the effect of dividend policy, debt policy, profitability and stock prices on firm value. The population in this study were 44 mining companies. The sampling method used was the Purposive Sampling Method, so that 20 sample companies were obtained for 5 years of observation (2018-2022) with 20 observations. Research data obtained from the Indonesia Stock Exchange Website. The data analysis technique used was descriptive statistical analysis, regression analysis and hypothesis testing. The results of this study partially show that only Profitability and Stock Price have a significant effect on Firm Value, while Dividend Policy and Debt Policy have no significant effect on Firm Value. The results of the study simultaneously Dividend Policy, Debt Policy, Profitability and Stock Prices have a simultaneous effect on Firm Value.
Pengaruh Latar Belakang Pendidikan, Pengetahuan Akuntansi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan (Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Barat) Suci Az Zahra Zahra; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.155

Abstract

This study aims to determine the effect of educational background, accounting knowledge and work experience on the quality of financial reports at the Regional Financial and Asset Management Agency of West Sumatra Province The population in this study were all employees of the Regional Financial and Asset Management Agency of West Sumatra Province with a total of 76 people. The sampling method used is the census taking technique or known as saturated sampling. The data analysis techniques used are descriptive statistical analysis, Data Quality Test, Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Test, Coefficient of Determination. The research results show that educational background does not partially have a significant effect on the quality of financial reports. Accounting knowledge partially has a significant effect on the quality of financial reports. Work experience partially has a significant effect on the quality of financial reports. Educational background, accounting knowledge and work experience simultaneously influence the quality of financial reports at the Regional Financial and Asset Management Agency of West Sumatra Province
Analisis Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Masa Pandemi (Studi Kasus Pada Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2018-2022) Ingra Sovita Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis fakto – faktor yang mempengaruhi agresivitas pajak pada masa pandemi (studi kasus pada perusahaan farmasi di bursa efek Indonesia periode 2018 – 2022). Pendekatan menggunakan pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian adalah data kuantitatif yang bersumber pada data sekunder. Teknik pengumpulan data pada penelitian ini menggunakan studi dokumentasi. Analisis data yang digunakan yaitu regresi linier berganda dengan hasil penelitian ini menunjukkan bahwa variabel likuiditas secara parsial berpengaruh positif terhadap agresivitas pajak, variabel leverage secara parsial tidak berpengaruh terhadap agresivitas pajak, variabel capital intensity secara parsial tidak berpengaruh terhadap agresivitas pajak dan secara simultan variabel likuiditas, leverage dan capital intensity tidak berpengaruh terhadap agresivitas pajak pada perusahaan Farmasi di Bursa Efek Indonesia periode 2018-2022.
Pengaruh Pengetahuan Mahasiswa Tentang Karakteristik Bank Syariah, Produk Bank Syariah Dan Prinsip Bank Syariah Terhadap Persepsi Mahasiswa Tentang Perbankan Syariah Naufal Afif Rayhan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan mahasiswa tentang karakteristik bank syariah, produk bank syariah dan prinsip bank syariah terhadap persepsi mahasiswa tentang perbankan syariah. Penelitian ini menggunakan pendekatan dengan metode kuantitatif. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada mahasiswa fakultas ekonomi dan bisnis Universitas Dharma Andalas. Dalam penelitian ini sampel yang digunakan sebanyak 116 mahasiswa. Pengujian instrument penelitian menggunakan uji validitas dan uji reliabilitas dengan SPSS 21. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa: 1) variabel pengetahuan mahasiswa tentang karakteristik bank syariah berpengaruh positif terhadap persepsi mahasiswa tentang perbankan syariah. 2) variabel pengetahuan mahasiswa tentang produk bank syariah berpengaruh positif terhadap persepsi mahasiswa tentang perbankan syariah. 3) variabel pengetahuan mahasiswa tentang prinsip bank syariah tidak berpengaruh terhadap persepsi mahasiswa tentang perbankan syariah.

Page 4 of 35 | Total Record : 349

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