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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 400 Documents
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Pengaruh Likuiditas, Leverage, Profitabilitas Dan Umur Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2020–2024) Khansa Syahidah; ., Suryani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4319

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menganalisis pengaruh likuiditas, leverage, profitabilitas, serta umur perusahaan terhadap praktik penghindaran pajak (tax avoidance) pada perusahaan sektor infrastruktur yang tercatat di Bursa Efek Indonesia selama rentang waktu 2020 hingga 2024. Urgensi penelitian ini muncul dari kebutuhan untuk memahami faktor-faktor internal korporasi yang berpotensi memengaruhi keputusan manajemen dalam melakukan tax avoidance, mengingat kontribusi pajak yang signifikan terhadap pendapatan negara. Populasi dalam studi ini mencakup seluruh perusahaan infrastruktur yang terdaftar di BEI pada periode tersebut. Melalui teknik dokumentasi dengan penerapan kriteria tertentu, diperoleh sebanyak 225 unit analisis yang berasal dari 45 perusahaan. Seluruh data yang digunakan merupakan data sekunder yang dihimpun dari laporan keuangan tahunan masing-masing entitas. Teknik analisis yang diterapkan adalah regresi linear berganda dengan memanfaatkan perangkat lunak SPSS versi 22.0 untuk menguji pengaruh variabel independen terhadap tax avoidance, baik secara parsial maupun simultan. Temuan penelitian mengungkapkan bahwa profitabilitas memiliki pengaruh negatif yang signifikan terhadap tax avoidance, yang bermakna bahwa semakin tinggi tingkat laba yang dihasilkan perusahaan, semakin rendah kecenderungannya untuk melakukan penghindaran pajak. Sebaliknya, likuiditas, leverage, dan umur perusahaan tidak terbukti memiliki pengaruh yang signifikan. Dengan demikian, kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, proporsi utang dalam struktur modal, serta lamanya operasional perusahaan tidak secara langsung menentukan praktik tax avoidance pada sektor infrastruktur selama periode pengamatan.
Faktor-Faktor Pendorong Tax Avoidance Sektor Infrastruktur di BEI Tahun 2020-2024 Debi Nur Azizah; Triana Anggraini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4320

Abstract

Penelitian ini dirancang untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan capital intensity terhadap tax avoidance pada perusahaan infrastruktur yang terdaftar di BEI periode 2020–2024. Dengan populasi seluruh perusahaan sektor tersebut, teknik purposive sampling diterapkan untuk memilih sampel berdasarkan kriteria tertentu, menghasilkan 230 data observasi dari 46 perusahaan selama lima tahun. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, yang berarti perusahaan dengan laba tinggi cenderung lebih patuh dalam membayar pajak karena tidak adanya tekanan finansial dan pertimbangan reputasi. Di sisi lain, capital intensity berpengaruh positif dan signifikan, mengindikasikan bahwa perusahaan dengan investasi besar pada aset tetap memiliki peluang lebih besar untuk memanfaatkan beban penyusutan sebagai pengurang pajak secara legal. Namun demikian, leverage dan ukuran perusahaan tidak menunjukkan pengaruh signifikan, sehingga kedua faktor tersebut tidak cukup kuat untuk menjelaskan variasi dalam praktik penghindaran pajak pada sektor infrastruktur selama periode penelitian.
Pengaruh Literasi Wakaf, Tingkat Religiusitas, Pendapatan terhadap Minat Berwakaf Uang (Studi Kasus Masyarakat Kelurahan Indarung Kecamatan Lubuk Kilangan Kota Padang) Sovita, Ingra; Putri, Dinda Yulia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4334

Abstract

Cash waqf has significant potential as an Islamic philanthropic instrument to enhance social welfare; however, its realization remains relatively low, indicating limited public interest in participating in cash waqf. This study aims to analyze the influence of waqf literacy, religiosity, and income on the intention to perform cash waqf among the community of Indarung Subdistrict, Lubuk Kilangan District, Padang City. The research employs a quantitative approach using a survey method involving 220 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with the assistance of SmartPLS software. The results reveal that waqf literacy and religiosity have a positive and significant effect on the intention to perform cash waqf, while income does not show a significant influence. The coefficient of determination (R²) value of 0.545 indicates that these three variables collectively explain 54.5% of the variation in public intention to participate in cash waqf. These findings imply that improving waqf literacy and strengthening religious values are important strategies to increase community participation in cash waqf
Pengaruh Literasi Zakat, Religiusitas dan Lingkungan Sosial terhadap Minat Berzakat Masyarakat (Studi kasus Masyarakat Kelurahan Anduring Kecamatan Kuranji kota Padang) Pratiwi, Cici; Sovita, Ingra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4336

Abstract

Zakat is an important economic instrument in Islam that plays a significant role in improving social welfare and reducing poverty. Indonesia has great potential in zakat collection, but the realization of zakat funds is still not optimal, including in Padang City. In Anduring Village, Kuranji District, the high potential of zakat has not been followed by a high level of public interest in paying zakat through official institutions. This condition is influenced by several factors, including zakat literacy, religiosity, and social environment.This study aims to analyze the effect of zakat literacy, religiosity, and social environment on the interest in paying zakat among the community. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 260 respondents using purposive sampling technique. The data were analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) with SmartPLS software.The results show that zakat literacy, religiosity, and social environment have a significant effect on the interest in paying zakat. Higher understanding of zakat, stronger religiosity, and supportive social environment will increase the community’s intention to pay zakat through official institutions.
Implementasi PSAK 212 Pajak Penghasilan Badan pada PT Erajaya Swasembada Tbk Tahun 2020-2024 Afridianti, Astari; Sovita, Ingra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4338

Abstract

This study aims to analyze the implementation of PSAK 212(Income Taxes) at PT Erajaya Swasembada Tbk for the 2020–2024 period. The primary focus is to identify temporary and permanent differences, evaluate the fiscal reconciliation process for current and deferred taxes, and examine the compliance of recognition, measurement, presentation, and disclosure based on applicable accounting standards. Using a qualitative descriptive method, the study involves a documentation review of the company’s audited consolidated annual financial statements. The results indicate that PT Erajaya Swasembada Tbk has consistently implemented PSAK 212. The company accurately recognizes deferred tax assets arising from temporary differences, particularly from employee benefit reserves and PKWT accruals. Regarding presentation, the company applies the offsetting principle, reporting deferred tax assets and liabilities net within non-current assets. Furthermore, the Notes to the Financial Statements (CALK) demonstrate high transparency through the disclosure of deferred tax mutations and reconciliation between tax expense and accounting profit. This implementation enhances financial reporting quality, provides accurate fiscal information for stakeholders, and reflects Good Corporate Governance in tax risk management.
Pengaruh Religiusitas Dan Literasi Keuangan Syariah Terhadap Minat Menabung Di Bank Syariah (Studi Kasus Pada Mahasiswa FEB Universitas Dharma Andalas) Ramadhan, Farendiva Ananta; Sovita, Ingra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4339

Abstract

This study aims to analyze the influence of Religiosity and Islamic Financial Literacy on the Interest in Saving at Islamic Banks, focusing on students at the Faculty of Economics and Business (FEB), Dharma Andalas University. The research is motivated by the significant growth of the Islamic financial industry in Indonesia, contrasted by the persisting preference for conventional banking among students. The research utilizes a quantitative approach with multiple linear regression analysis. Hypothesis testing was conducted using partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R^2). The results show that, partially, the Religiosity variable has a positive and significant effect on saving interest (t_count 9.839 > t_table 1.968; sig 0.000). The Islamic Financial Literacy variable also has a positive and significant effect (t_count 5.144 > t_table 1.968; sig 0.000). Simultaneously, both variables significantly influence saving interest with an $F_{count}$ of 171.012. The Adjusted R Square value of 0.545 indicates that Religiosity and Islamic Financial Literacy contribute 54.5% to the variation in students' interest in saving at Islamic banks, while the remaining 45.5% is explained by other factors outside this study.
Analisis Aktivasi dan Deaktivasi Layanan Internet Bisnis Pendekatan Berdasarkan PSAK 115 IndiBiz Muhamat Abdul Rozak Rifai; Fabio Bolanda Sandy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang is an information and communication technology institution that provides connectivity and digital services to meet the needs of the community. This study aims to analyze the conformity of revenue recognition for IndiBiz service contracts with the provisions regulated in PSAK 115 concerning revenue from contracts with customers at PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang. The conformity of revenue recognition with PSAK 115 is important to ensure transparency and reliability for both customers and service providers. This research uses a qualitative method with a case study approach. Data were collected through in-depth interviews with relevant parties, direct observation, and document analysis related to the implementation of service contracts and revenue recognition procedures. The results of this study indicate that revenue recognition for IndiBiz service contracts is carried out on a monthly basis using the continuous service delivery method over time. This practice reflects the fulfillment of the company’s performance obligations during the service period. Therefore, the revenue recognition applied by the company has been implemented in accordance with the provisions of PSAK 115 regarding revenue from contracts with customers.
ANALISIS PENGAKUAN PENDAPATAN ATAS KONTRAK INDIBIZ PADA PT TELEKOMUNIKASI INDONESIA AREA MAGELANG Ahmad Sirojuddin Al Rosyid; Agustina Prativi Nugraheni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang is an information and communication technology institution that is ready to serve the needs of the community for connectivity and digitalization. This study aims to analyze the conformity of revenue recognition on Indibiz service contracts with the provisions stipulated in PSAK 115 concerning revenue from contracts with customers at PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang. Compliance with revenue recognition on service contracts with the provisions of PSAK 115 is very important to ensure the security of customers and service providers. The research used a qualitative method with a case study approach, which includes in-depth interviews with related parties, direct observation, and document analysis. The results of this study indicate that revenue recognition on Indibiz service contracts is carried out monthly in accordance with the method of providing continuous services over time, so that the practice is in accordance with the provisions of PSAK 115.
Analisis Kinerja Lembaga Amil Zakat (LAZ) Rumah Zakat Sumatera Barat Berdasarkan Indeks Zakat Nasional (IZN) Dengan Pendekatan Dimensi Mikro Fauzan, Rahmat; Sovita, Ingra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the performance of the Rumah Zakat West Sumatra Amil Zakat Institution using the National Zakat Index (NZI) from the micro dimension, which includes institutional performance and zakat impact indicators. The research employs a descriptive quantitative approach with data collected through documentation and interviews, which are then analyzed based on the NZI calculation guidelines established by BAZNAS. The results show that the institutional performance indicator achieved an index value of 0.85, categorized as good performance, composed of collection (0.5), management (1), distribution (1), and reporting (1) variables. Meanwhile, the zakat impact indicator recorded an index value of 0.8, indicating a fairly optimal impact of zakat utilization on beneficiaries. This indicator is formed by welfare variables with a value of 1, modified Community Development Index variables with values of 1 and 0.75, and an independence variable with a value of 0.5. Overall, the findings indicate that the micro-dimension performance of Rumah Zakat West Sumatra is relatively optimal; however, improvements are still needed in zakat fund collection and beneficiary independence to enhance the sustainability of zakat impacts in the future.
Analisis Penerapan PSAK 109 Tentang Akuntansi Zakat, Infaq, Sedekah Pada BAZNAS kota Magelang Maulana, Bagus Satria; Wahyudi, Muhammad
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research seeks to examine the application of PSAK 109 related to the accounting of zakat, infaq, and sedekah at BAZNAS Magelang city. The information utilized in this study includes both primary data and secondary data. Data gathering method in this research involved interviews, observations, and documentation. This study employs a qualitative method utilizing a case study approach. The findings of this research show that the application of PSAK 109 concerning recognition, measurement, reporting, and disclosure by BAZNAS of Magelang City has not been entirely aligned with PSAK 109; consequently, initiatives are required to enhance the implementation of PSAK 109 in the financial management of BAZNAS of Magelang City.

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