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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 428 Documents
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Pengaruh Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Konstruksi Dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Satifa, Vania Oriza; ., 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 profitability, leverage, and audit quality on financial performance in construction and building sub-sector companies listed on the Indonesia Stock Exchange (2020–2024). Using a quantitative approach, secondary data was gathered from official annual reports. Purposive sampling resulted in 95 observations. Data analysis was conducted using multiple linear regression via SPSS. The results show that profitability (Net Profit Margin) has a positive and significant effect on financial performance (Return on Asset). Leverage (Debt to Equity Ratio) has a negative and significant effect on financial performance. Meanwhile, audit quality has a positive and significant effect on financial performance. These findings suggest that for construction companies, net profit optimization, debt burden control, and the use of credible auditors are essential factors in enhancing the effectiveness of asset utilization and maintaining overall financial stability in a competitive market.
Pengaruh Financial Inclusion Terhadap Sustainability UMKM Di Kota Padang Raflis, Ratnawati; Findi, Fiolin Nikita
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.v4i1.4448

Abstract

This study aims to analyze the influence of Financial Inclusion on MSME Sustainability in Padang City. Financial Inclusion is measured through three dimensions: access, quality, and usage of financial services. MSME Sustainability is assessed based on financial, strategic, structural, and organizational growth. The research population consists of MSMEs registered with the Padang City Office of Cooperatives and MSMEs in 2025 across five districts: South Padang, East Padang, Koto Tangah, Kuranji, and Lubuk Begalung. Using the Krejcie and Morgan table and Proportionate Stratified Random Sampling, a sample of 379 respondents was selected. The results indicate that Financial Inclusion significantly impacts MSME Sustainability in Padang. Improved access, service quality, and usage of formal financial services lead to higher sustainability, characterized by financial stability, market adaptability, and continuous business capacity growth.
Pengaruh Financial Literacy Terhadap Sustainability UMKM Di Kota Padang Wulandari, Tesi; Raflis, Ratnawati
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.v4i1.4450

Abstract

This study analyzes the influence of Financial Literacy on the Sustainability of MSMEs in Padang City. Financial literacy is measured through knowledge, behavior, and attitude indicators, while sustainability is assessed through financial growth, strategic, structural, and organizational dimensions. Using a quantitative approach, a survey was conducted with 379 MSME owners across five districts. Data analysis was performed using Structural Equation Modeling–Partial Least Square (SEM-PLS) via SmartPLS. The results indicate that Financial Literacy has a positive and significant effect on Sustainability, with a coefficient of 0.527, a t-value of 14.215 (>1.96), and a p-value of 0.000 (<0.05). The R-Square value of 0.278 suggests that financial literacy explains 27.8% of the variation in sustainability, while other factors account for the remainder. These findings confirm that higher financial literacy among MSME owners leads to greater business sustainability, enabling them to navigate economic challenges more effectively.
Pengaruh Komite Audit,Financial Distress, Komisaris Independen Terhadap Audit Delay (Studi Empiris Pada Perusahaan Indeks LQ45 Di Bursa Efek Indonesia) Putri, Sabrina Nabilah; Saptanta, Rananda
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.v4i1.4456

Abstract

This study aims to analyze and provide empirical evidence of the effect of the audit committee, financial distress, and independent commissioners on audit delay in companies included in the LQ45 Index listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study employs a quantitative method using a multiple linear regression approach. The sample was selected using a purposive sampling technique, resulting in 18 companies that met the criteria during the observation period, with a total of 108 observations. The data used are secondary data in the form of annual financial statements published by the companies. The results indicate that simultaneously, the audit committee, financial distress, and independent commissioners have an effect on audit delay. Partially, the audit committee and financial distress have an effect on audit delay, while independent commissioners do not have an effect on audit delay.
Peranan Analisis Varians Dalam Pengendalian Dana Penanganan Fakir Miskin Dibidang Perlindungan Dan Jaminan Sosial (Studi Kasus Dinas Sosial Kabupaten Bogor) Safira, Safira; N.A. Rumiasih; Muhammad Nur Rizqi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Addressing poverty is a priority in social welfare development in Bogor Regency. To support this program, the government allocates funds through the Bogor Regency Social Service, particularly in the area of Social Protection and Security. However, the effectiveness of budget management is often questioned due to discrepancies between budget plans and their realization. This study aims to analyze the role of variance analysis in controlling funds for the handling of the poor in order to improve the efficiency and accountability of budget management. This study uses a qualitative approach with descriptive methods, and applies variance analysis techniques to budget and realization data at the Bogor Regency Social Service during the 2022–2024 period. Data was obtained through documentation and interviews. The results of the study show that for three consecutive years, the budget realization was always below the budget ceiling with a positive (favorable) variance, amounting to 9% (2022), 6% (2023), and 4% (2024), respectively. This difference was due to efficiency in the use of funds, not because of obstacles in program implementation. These findings indicate that variance analysis can be used as an effective control tool in identifying budget differences, evaluating fund management performance, and providing a basis for improving the planning of the following year's budget. This study also provides practical contributions to government agencies in improving the transparency and accountability of public financial management, as well as serving as a reference in the application of budget evaluation methods in the social sector.
Dinamika Koneksi Politik dan Keberagaman Gender TMT dalam Memengaruhi Transparansi Pelaporan Keuangan Talita Adelia Zahira; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Financial reporting transparency is a crucial element for economic decision-making, yet its integrity is often influenced by internal governance structures and the external political environment. This study aims to examine and summarize scientific findings regarding the influence of gender diversity in Top Management Teams (TMT) and political connections on financial reporting transparency. Using the Systematic Literature Review (SLR) method, this research analyzes 18 scientific articles published between 2020 and 2026. The review results indicate that gender diversity consistently has a positive impact on the quality of corporate information through improved accrual quality, disclosure of Environmental, Social, and Governance (ESG) performance, and the prevention of fraudulent activities. Conversely, political connections act as a "double-edged sword"; on one hand, they tend to decrease transparency related to tax and earnings management due to agency problems, but on the other hand, they can drive the quality of sustainability reports to maintain public legitimacy, particularly in the context of the Indonesian market. These findings also reveal that excessive political influence potentially weakens the positive impact of gender diversity. This research recommends the need to strengthen female representation on boards and implement stricter auditing mechanisms for politically connected firms.
Strategic Cost Management (SCM) Analysis Based on Balanced Scorecard to Achieve Cost Leadership Rindhyanti , Laiza Shendy; Mutiara Damayanti; Ummi Kalsum Mutmainnah; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The escalation of global business dynamics in the VUCA era necessitates a shift from reactive cost management to an integrative Strategic Cost Management (SCM) approach. Conventional accounting is no longer sufficient to maintain competitive advantage amidst Industry 4.0 disruptions. This study critically analyzes the integration of a Balanced Scorecard (BSC)-based SCM architecture in constructing sustainable cost leadership without compromising long-term value creation. Employing a Systematic Literature Review (SLR) conforming to PRISMA 2020 guidelines, this research synthesized 31 peer-reviewed articles published between 2021 and 2026. The findings reveal that harmonizing SCM with the BSC framework reinforces cost leadership by aligning strategic cost drivers with multidimensional performance indicators.Instruments such as Activity-Based Costing (ABC) and Target Costing drive operational efficiency, while the BSC protects non-financial assets like service quality and human capital. Furthermore, current literature highlights a pivotal trend: the synergy of SCM and BSC is increasingly augmented by digital transformation and ESG metrics via the Environmental Sustainability Balanced Scorecard (ESBSC). Ultimately, success depends on an organization's technological maturity, governance quality, and adaptability to external environmental turbulence.
Efisiensi Anggaran Belanja Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Nusa Tenggara Timur Theresia Fouk Leu; Aletha Maria Nenabu
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The problem in this study is that the realization of spending in 2020-2023 did not reach the setting budget that was completed and in 2021 the realization of spending declined, but did not provide an overview of how the budget efficiency at the ESDM Office during 2020-2023. The purpose of this study is to know the efficiency of the direct expenditure budget at the Department of Energy and Mineral Resources of East Nusa Tenggara Province. Data collection techniques used in this study are interviews and documentation. Data analysis techniques in this study are quantitative descriptive by using direct expenditure efficiency ratios. The results of the calculation of the ratio of direct expenditure efficiency of the NTT Provincial ESDM Office during 2020-2023 amounted to 94.88% which is included in the "Efficient" category of Calculation of Direct Expenditure Efficiency Ratios in 2020 NTT Province ESDM Office of 92.24% with Efficient Criteria, Results of Calculation of Direct Expenditure Efficiency Ratios in 2021 2022 NTT Province ESDM Office of 89.11 with efficient criteria, the results of the calculation of the ratio of direct spending efficiency in 2023 NTT Province ESDM Office of 95.95% with efficient criteria. It is recommended that the ESDM Service maintain the efficiency achieved by continuously ensuring that all expenditures are truly targeted and provide direct benefits to the community. For other researchers, it is hoped that this thesis can serve as a reference for other researchers who will conduct further research on the same substance in more depth. Keywords: Budget Efficiency, Direct Expenditure, Efficiency Ratio, Budget Realization, Descriptive Quantitative Analysis, Public Sector Finance, Energy and Mineral Resources Office, East Nusa Tenggara

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