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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 449 Documents
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Analisis Value For Money Pada Laporan Kinerja Instansi Pemerintah (LKjIP) Dinas Pemadam Kebakaran Dan Penyelamatan Kabupaten Lima Puluh Kota Yuniarti Yuniarti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Lima Puluh Kota periode 2021–2024 dengan menggunakan pendekatan Value for Money yang meliputi aspek ekonomis, efisiensi, dan efektivitas. Penelitian ini menggunakan metode deskriptif kualitatif dengan sumber data berupa data sekunder dari Laporan Kinerja Instansi Pemerintah (LKjIP). Teknik pengumpulan data dilakukan melalui dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa dari aspek ekonomis, pengelolaan anggaran telah berada pada kategori ekonomis karena realisasi anggaran lebih rendah dibandingkan dengan anggaran yang direncanakan. Dari aspek efisiensi, sebagian besar program dan kegiatan telah dilaksanakan secara efisien, meskipun masih terdapat beberapa kegiatan yang belum efisien. Sementara itu, dari aspek efektivitas menunjukkan hasil yang fluktuatif, di mana pada tahun 2021, 2023, dan 2024 dinilai efektif, sedangkan pada tahun 2022 belum efektif. Dengan demikian, kinerja keuangan instansi secara umum telah cukup baik, namun masih perlu peningkatan terutama dalam aspek efisiensi dan efektivitas agar penggunaan anggaran lebih optimal.
The Influence of Ethics, Whistleblowing System, and Management Pressure on Internal Auditor Performance Ricky Bryan D.P. Tampubolon
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 empirically examine the influence of ethics, whistleblowing systems, and management pressure on the performance of internal auditors. Internal audit plays a critical role in strengthening governance, internal control, and fraud prevention. However, its effectiveness can be affected by ethical integrity, reporting mechanisms, and pressure from management. This research employed a quantitative approach using a survey method. Data were collected through questionnaires from 142 internal auditors in private companies based in Jakarta. The data were analyzed using multiple linear regression. The results reveal that ethics have a positive and significant effect on internal auditor performance, while management pressure has a significant negative effect. Conversely, the whistleblowing system does not significantly affect performance. These findings indicate that ethical awareness strengthens objectivity, accuracy, and transparency in audit processes. Meanwhile, excessive pressure from management can reduce independence and lead to compromised audit quality. The insignificance of the whistleblowing system suggests that trust in confidentiality and effectiveness of follow-up actions may still be lacking. This research emphasizes the importance of ethical training and the implementation of formal policies to protect auditors from undue pressure. Organizations are encouraged to improve the quality of their whistleblowing mechanisms to enhance audit effectiveness. Overall, ethics, whistleblowing systems, and management pressure collectively have a significant effect on internal audit performance.
Dampak Implementasi PSAK 71 terhadap Kualitas Laporan Keuangan Perbankan di Indonesia Mutiara Damayanti; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The implementation of PSAK 71 (IFRS 9) in Indonesia marks a crucial paradigm shift from the incurred loss model toward a transparent, forward-looking Expected Credit Loss (ECL) framework. Despite its benefits, this standard poses significant technological integration obstacles and potential agency issues due to technical complexity and managerial subjectivity in loss estimation. This study conducts a Systematic Literature Review (SLR) following PRISMA criteria, examining 30 articles published between 2020 and 2026 to determine success factors and ethical impediments. Mapping results show that 51.6% of literature comes from international publications, with 48.4% focusing on Indonesia, highlighting inadequacies in IT infrastructure and human resources. Findings suggest that while the standard increases value relevance and transparency, its principle-based nature provides discretionary space for forward-looking assumptions that may be exploited for earnings management practices. Through stakeholder and legitimacy theories, the research explains how banking institutions might engage in symbolic compliance to maintain financial images despite internal information asymmetry. Ultimately, the success of PSAK 71 in preserving public interest relies heavily on transforming IT systems into substantial internal control instruments that eliminate "black box" phenomena in banking financial reporting, ensuring long-term accountability and stability.
Human Judgment in AI-Assisted Accounting Decision-Making Devina Agustin; Yusnaini .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The accounting profession is increasingly integrating artificial intelligence to support decision-making, yet human judgment remains an irreplaceable core element. AI enables big data processing, anomaly detection, and rapid, accurate estimation recommendations, while human accountants are responsible for interpreting business context, assessing risk, and considering ethical and behavioral factors. This systematic review analyzes how such collaboration affects the quality of human judgment in accounting decision-making. A synthesis of 8 Scopus-indexed articles published between 2022 and 2025 indicates that AI enhances efficiency, accuracy, and risk detection capabilities, but also poses risks of over-reliance, reduced professional skepticism, and a shift in the accountant’s identity if human oversight is weak. Optimal strategies include continuous training, educational reform, and strict AI governance to ensure that human judgment remains robust and ethical. The literature is still dominated by contexts from developed countries, so empirical research in Indonesia is needed to ensure that approaches are better suited to the behavioral characteristics and regulations of local accountants.
Analisis Insentif Terhadap Motivasi Kerja Tim Pemasaran Dalam Sistem Pengendalian Manajemen Di Bumida Surabaya Maulidya Roosmanningrum; Sari Andayani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The incentive system plays a strategic role in shaping the work motivation of marketing teams, particularly within the context of management control that emphasizes result-based productivity. This study explores the dynamics of formal and informal incentives implemented at PT Asuransi Umum Bumi Putera Muda 1967, Surabaya Branch, and how variations in supervisory policies influence team morale and loyalty. Using a descriptive qualitative approach and semi-structured interview techniques, the findings reveal that clear, fair, and relevant incentives significantly enhance competitive spirit and work accountability. The integration of the incentive system with the management control system proves effective in fostering team synergy through results control, action control, and cultural control. However, the misalignment between workload and rewards remains a challenge in achieving overall job satisfaction. Strategic recommendations, such as digitalizing incentive reporting and diversifying forms of rewards, are essential to drive loyalty and long-term target achievement. This study also reinforces the relevance of agency theory in designing adaptive and participative control mechanisms within the financial services work environment.
Cost Leadership versus Differentiation Strategy: Peran Akuntansi Manajemen dalam Menciptakan Keunggulan Kompetitif Perusahaan Manufaktur Magdalena Pazizi; Mukhtaruddin .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Competition in Indonesia's manufacturing industry requires companies to implement competitive strategies that can create sustainable competitive advantages. This article aims to examine the role of management accounting in supporting the implementation of cost leadership and differentiation strategies in manufacturing companies in Indonesia. The research uses a qualitative approach with the Systematic Literature Review (SLR) method on relevant scientific journal articles indexed in the SINTA, Garuda, and Google Scholar databases. The results of the study show that the cost leadership strategy focuses on efficiency and cost control, while the differentiation strategy emphasizes value creation through product quality and innovation. The success of both strategies is highly dependent on the ability of management accounting to provide relevant cost and performance information to support planning, control, and strategic decision-making. Management accounting acts as a strategic information system that integrates operational efficiency and value creation, enabling companies to adjust their competitive strategies contextually in accordance with industry characteristics and internal capabilities. Thus, strengthening the management accounting system is an important prerequisite for enhancing the competitive advantage of manufacturing companies in Indonesia.
Pengaruh Corporate Governance terhadap Kualitas Laba pada Perusahaan Minyak dan Gas: Systematic Literature Review Salwa Nabilah Putri; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The oil and gas industry is a strategic sector characterized by high risk, which may encourage earnings management practices and reduce the quality of financial reporting. Therefore, corporate governance plays a crucial role in enhancing transparency and earnings quality. Using a Systematic Literature Review (SLR) approach on 20 articles sourced from Google Scholar, Garuda, SINTA, and Scopus, this study aims to evaluate the effect of corporate governance on earnings quality. The findings indicate that corporate governance generally improves earnings quality by enabling better monitoring and control of management. However, the impact is not always consistent, as it is influenced by the effectiveness of governance implementation and firm-specific characteristics. This study highlights the importance of implementing good corporate governance to enhance the credibility of financial statements.
The Integration of the Code of Ethics and Professional Skepticism in Accounting Fraud Prevention: Systematic Literature Review Zahra, Nabilah Amalia; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to conduct a systematic literature review on the integration of the code of ethics and professional skepticism in enhancing the effectiveness of accounting fraud prevention and detection. The persistent threat of financial statement fraud to global economic stability underscores the urgency of understanding how ethical values and auditors' critical mindsets can be unified as a primary control mechanism. Employing the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzes 26 scientific articles from the Scopus, ScienceDirect, Sinta, and Garuda databases within the period of 2018 to 2026. Data were extracted via content analysis to map research trends, the application of Agency Theory and the Theory of Planned Behavior, as well as empirical results concerning the variables studied. The primary findings indicate that the code of ethics consistently exerts a positive influence on fraud prevention, whereas the effectiveness of professional skepticism varies according to situational factors such as auditor experience and time pressure. The integration of both is proven to be more effective than partial application, with the code of ethics serving as a moral foundation and skepticism providing the technical acuity to critically examine evidence. The conclusion of this study emphasizes that sustainable fraud prevention strategies require the simultaneous reinforcement of internalized moral values and skeptical sharpness, particularly in addressing increasingly complex fraud patterns in the digital era.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Transfer Ke Daerah Dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Sumatera Periode2020-2024 Alfaridzy, Farizs Gilang; ., 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.v4i1.4426

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Intergovernmental Transfers, and Capital Expenditure on Regional Financial Independence in regencies and cities across Sumatra Island during the period 2020–2024. This research adopts a quantitative approach using a causal associative method. The population consists of all regency and city governments in Sumatra Island totaling 154 regions, and a saturated sampling technique was applied so that the entire population was used as the research sample. The data used are secondary data obtained from Regional Budget Realization Reports published by the Directorate General of Fiscal Balance (DJPK). Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that Regional Original Revenue (PAD) has a positive and significant effect on regional financial independence. In contrast, Intergovernmental Transfers and Capital Expenditure have a negative and significant effect on regional financial independence. These findings suggest that increasing PAD can strengthen regional fiscal independence, while high dependence on transfer funds and increases in capital expenditure in the short term have not yet contributed to improving regional financial independence. Therefore, local governments need to optimize regional revenue sources and manage fiscal resources more effectively to enhance sustainable regional financial independence.
Automation Bias and Professional Skepticism in AI-Assisted Auditing: A Systematic Literature Review Annisa Rizkyta Yulie; Naufal Adiwidya Ramawi; Alya Zalfa Adelinia; Mukhtaruddin, Mukhtaruddin
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 relationship between automation bias and professional skepticism in the context of AI-assisted auditing using a Systematic Literature Review (SLR) approach. The rapid development of Artificial Intelligence (AI) has significantly transformed auditing practices by enhancing efficiency and data analysis capabilities. However, the adoption of AI also introduces risks, particularly the tendency of auditors to overly rely on system-generated outputs (automation bias), which may reduce their level of professional skepticism. This study applies the PRISMA-guided SLR method to review articles published between 2021 and 2026 from various scientific databases. The findings indicate that while AI improves audit quality and efficiency, it also affects auditors’ cognitive behavior, especially in decision-making processes. Automation bias arises due to high trust in AI systems, limited understanding of algorithms, and pressure for efficiency. In this context, professional skepticism plays a crucial role as a control mechanism to mitigate bias and maintain audit quality. This study concludes that a balance between technological utilization and the application of professional skepticism, along with stronger governance and technological literacy, is essential to ensure the optimal use of AI in auditing.

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