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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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Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Berdasarkan Teori Technology Acceptance Model (TAM) Dalam Peningkatan Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah (OPD) Di Kabupaten Tanah Datar Diana Etika Hairani Amri; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, attitude toward use, and behavioral intention to use on the quality of financial statements through the implementation of the Regional Government Information System (SIPD) in Regional Apparatus Organizations (OPD) in Tanah Datar Regency. This research employs a quantitative approach using a survey method. The sample consists of 89 respondents selected through judgment sampling technique. Data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that all variables in the Technology Acceptance Model (TAM) have a positive and significant effect on the quality of financial statements. This finding shows that user acceptance of SIPD plays an important role in improving the quality of local government financial statements. Therefore, optimizing the use of SIPD can support the preparation of more accurate, relevant, and reliable financial reports.
Analisis Implementasi Digitalisasi Sistem Akuntansi Keuangan Di Koperasi Kpn Tuah Sepakat Kabupaten Tanah Datar Dilla Gustiana; Rahmaita .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the implementation of the financial accounting system at the KPN Tuah Sepakat Cooperative located in Tanah Datar Regency. The main focus of this study is to evaluate the extent to which the financial accounting system implemented is in accordance with generally accepted accounting principles and cooperative regulations set by the government. The method used is a qualitative approach with data collection techniques through observation in-depth interviews, and documentation studies. The results of the study indicate that the KPN Tuah. Cooperative has implemented a fairly systematic manual-based financial accounting system, but there are still some weaknesses in recording, classifying, and reporting finances. Factors inhibiting optimal implementation include limited human resources who understand accounting principles and the lack of utilization of information technology. This study recommends increasing human resource capacity through training and adopting a digital-based accounting system to improve the efficiency and accuracy of cooperative financial reports.
Strategi Pemasaran Media Sosial dalam Membangun Kesadaran Merek Produk Qardhul Hasan Anang Hidayah; Siti Rokhaniyah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the digital communication strategy of BMT Barokah Tegalrejo in building public awareness of the Qardhul Hasan product. A qualitative descriptive-explorative approach was employed, with data collected through interviews, observation, and digital documentation during an internship period from January 5 to March 13, 2026. The findings reveal that the implemented strategy encompasses four main dimensions: educational content, human interest, active engagement, and brand consistency across Instagram and Facebook platforms. This study also identifies potential barriers along with mitigation measures, ranging from algorithm dynamics, limited human resources, low public literacy on Islamic financial products, to slow digital interaction responses. This study concludes that the synergy between the social mission of Qardhul Hasan and an effective digital communication strategy is capable of strengthening brand awareness and promoting sustainable Islamic financial inclusion.
Implementasi Aplikasi Arkas Dalam Pengelolaan Dana BOSP Pada SMA Negeri Terakreditasi A Di Kabupaten Pesisir Selatan Gian Syaputra; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4361

Abstract

The management of School Operational Assistance Funds (BOSP) requires transparency, accountability, and efficient financial administration in schools. To support this objective, the government introduced the School Activity and Budget Planning Application (ARKAS) as a digital system for school financial management. This study aims to analyze the implementation of ARKAS in managing BOSP funds at A-accredited public senior high schools in Pesisir Selatan Regency. The research employed a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving school principals and BOSP treasurers from 16 public senior high schools. The results show that ARKAS has been implemented in three stages of financial management, namely planning, implementation, and reporting. In the planning stage, schools prepare the School Activity and Budget Plan (RKAS) through the ARKAS system. During implementation, financial transactions are recorded digitally within the application. Reporting activities are conducted through ARKAS by uploading supporting financial documents. However, several challenges were identified, including technical application disturbances, limited human resource capacity, administrative workload, and teachers serving dual roles as treasurers. Schools address these challenges through task distribution, internal coordination, and workflow adjustments. Overall, ARKAS implementation contributes to improving transparency and accountability in school financial management, although its effectiveness is influenced by the technical capacity and organizational readiness of each school.
Pengaruh Motivasi, Persepsi, Dan Pengetahuan Perpajakan Terhadap Minat Berkarier Sebagai Konsultan Pajak (Studi Pada Mahasiswa S1 Akuntansi Universitas Dharma Andalas) Syifa Rubia; Nini .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4363

Abstract

This study aims to examine and determine the influence of motivation, perception, and tax knowledge on the interest in pursuing a career as a tax consultant, employing a quantitative research method. The population consists of active undergraduate students in the Accounting program at the Faculty of Economics and Business, Dharma Andalas University. A sample of 153 respondents was selected using purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that perception and tax knowledge have a positive and significant impact on the interest in becoming a tax consultant. Conversely, motivation does not significantly affect this career interest. This suggests that students' inclination toward a tax consulting career is more influenced by their views on the profession and their level of tax knowledge. The study is expected to contribute to educational institutions in enhancing students' interest in taxation careers by fostering positive perceptions and improving tax knowledge.
Pengaruh Keputusan Investasi Dan Leverage Terhadap Kinerja Keuangan Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Ameliya Delma Sari; Indrayeni .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4364

Abstract

This study aims to analyze the effect of investment decisions and leverage on the financial performance of textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a causal associative quantitative method, the sample includes 15 companies with 64 observations after outlier elimination. Secondary data from annual reports were analyzed using multiple linear regression via SPSS software. The partial test results indicate that investment decisions have no significant effect on financial performance (Sig. 0.173 > 0.05), while leverage significantly impacts performance (Sig. < 0.05). The Adjusted R-Square value of 0.192 suggests that both independent variables explain 19.2% of the variation in financial performance (ROA). The study concludes that funding policies through leverage play a crucial role in determining profitability in this capital-intensive industry, whereas investment decisions proxied by PER do not directly influence current earnings. Companies are advised to optimize their capital structure to maintain financial stability post-pandemic.
Navigating ESG Complexity through Sustainability Accounting: A Strategic Perspective for Modern Organizations Luffi Lestari; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research is driven by the growing complexity of Environmental, Social, and Governance (ESG) in modern organizations that requires the integration of sustainability based strategies. ESG serves not only as a reporting tool but also as the foundation of organizational strategies to create sustainable value. However, its implementation still faces challenges such as the nonuniformity of indicators, differences in assessment methods, and variations in stakeholder interests. This research aims to analyze the role of sustainability accounting as a strategic approach in navigating ESG complexity. The method employed is Systematic Literature Review (SLR) using PRISMA guidelines on 60 articles from Scopus and SINTA databases, subsequently screened to 40 relevant articles. The research findings demonstrate that ESG complexity is shaped by reporting quality, interpretive differences, and inconsistent impacts on organizational performance. Sustainability accounting functions as an integrated framework that enhances transparency, information quality, and supports strategic decision making. Nonetheless, obstacles like variations in reporting standards and greenwashing risks persist. The study conclusion confirms that the integration of ESG and sustainability accounting is the key element in modern organizational strategies for achieving long term sustainability. Furthermore, these findings underscore the significance of stakeholders role in advancing transparency and reinforcing organizational legitimacy through consistent and fully integrated sustainability reporting to elevate the competitiveness of modern organizations.
Analisis Penerapan Tarif Efektif Rata-Rata (TER) Terhadap Perhitungan Pajak Penghasilan Pasal 21 Pegawai Pemerintah Pada Dinas Pertanian Kab. Agam Dewi Susanti; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Article 21 Income Tax is one of the largest sources of state revenue and directly relates to employees. At the end of 2023, the government introduced a new regulation through Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 by implementing the Average Effective Rate (AER), effective January 1, 2024. This study aims to analyze the implementation of AER in calculating Article 21 Income Tax and compare it with the previous method for ASN employees at the Department of Agriculture of Agam Regency. This research uses a qualitative method with a comparative approach. The results indicate that AER simplifies tax calculations and provides a more proportional tax burden compared to the previous system.
Analisis Pengelolaan Dana Zis Dalam Pemberdayaan Usaha Mikro Pada Baznas Kabupaten Magelang Virinta Hasna Salsabila; Muhamad Wahyudi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

BAZNAS Kabupaten Magelang is an institution that manages zakat, infaq, and sadaqah (ZIS) funds to improve community welfare through micro-enterprise empowerment programs. This study aims to analyze the management of ZIS funds in micro-enterprise empowerment at BAZNAS Kabupaten Magelang. The research method used is qualitative with a case study approach through interviews, observations, and documentation. The results show that the management of ZIS funds has been implemented in accordance with established procedures; however, there are still obstacles in mentoring and monitoring the development of beneficiaries' businesses. Therefore, it is necessary to enhance supervision and optimize the use of technology to improve the effectiveness and accuracy of ZIS fund management.
Ethical Climate, Moral Reasoning, and Accounting Fraud: A Systematic Literature Review Flowrent Aprilianz; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to systematically analyze the role of ethical climate and moral reasoning in accounting fraud through a Systematic Literature Review (SLR) approach. This topic is important because accounting fraud is influenced not only by weak internal control systems, but also by the ethical environment within an organization and the quality of an individual’s moral reasoning. The literature search was conducted through Google Scholar, Garuda, SINTA, and Scopus databases with the assistance of Publish or Perish using the keywords ethical climate, moral reasoning, and accounting fraud. The findings show that ethical climate plays a role in reducing accounting fraud, although its effect tends to be indirect and contextual, particularly through strengthening whistleblowing, fraud prevention, and limiting the pressure and opportunity that may encourage fraudulent behavior. Meanwhile, moral reasoning demonstrates a more consistent relationship, indicating that the higher an individual’s moral reasoning, the lower the tendency to engage in accounting fraud. These findings confirm that the prevention of accounting fraud requires the integration of a strong organizational ethical climate and high individual moral quality. This study implies that fraud prevention efforts should not rely solely on formal control systems, but should also be supported by strengthening the organization’s ethical culture and developing the moral reasoning of human resources.

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