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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 485 Documents
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Audit Persediaan pada Perusahaan Manufaktur: Risiko, Kendala, dan Pertimbangan Opini Auditor Tsara Zahira
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This qualitative study aims to identify the risk areas and constraints faced by external auditors in auditing inventory accounts in manufacturing companies, as well as to analyze their effects on the consideration of the fairness of inventory balances and their implications for audit opinions. Data were obtained through in-depth interviews with external auditors. The findings indicate that the main risk areas lie in the assertions of existence, accuracy, valuation, and cut-off, which give rise to findings such as discrepancies between physical quantities and recorded data, quantity misstatements, potential valuation errors resulting from differences between recorded values and net realizable value (NRV), as well as cut-off period issues. The auditors emphasized substantive audit procedures, particularly physical inventory count and valuation testing through net realizable value (NRV) and test of pricing, in evaluating these risks. In addition, constraints such as non-integrated systems and limited access to documents affect audit effectiveness. These findings and constraints may affect the consideration of the fairness of inventory balances if they exceed materiality and result in insufficient audit evidence, thereby influencing the audit opinion.
Pengaruh Kinerja ESG, Struktur Modal Dan Return Saham Terhadap Nilai Perusahaan Whita Ridlha Anjani; Zulfa Rosharlianti
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.v4i1.4544

Abstract

This study aims to empirically determine and demonstrate the influence of ESG Performance, Capital Structure, and Stock Returns on Firm Value. This study was conducted by analyzing companies across all sectors listed on the Indonesia Stock Exchange, which disclosed their ESG Performance scores according to Bloomberg for the 2019-2023 period. The population in this study was 649 companies, with a sample of 14 companies meeting the criteria. The analysis technique used purposive sampling. The data used in this study were secondary data in the form of financial reports from each company selected as a sample. This study utilized Eviews 13 software. The results showed that the best model was the Fixed Effect Model (FEM). This study shows that ESG Performance partially has no effect on Firm Value. Capital Structure variables do not affect firm value. Only stock returns have a significant effect. Meanwhile, this study shows that simultaneously, the ESG variables, Capital Structure and Stock Returns, have an 81% effect on Firm Value.
Prosedur Penggunaan Sistem Pemantauan Pasar Kebutuhan Pokok (SP2KP) Berbasis Web Pada Harga Barang Kebutuhan Pokok Dan Barang Penting (BAPOKTING) Di Dinas Perindustrian Dan Perdagangan Provinsi Sumatera Barat Miftah Huljannah. B
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

In order to overcome the price of staple goods and important goods that continue to fluctuate, the government through the West Sumatra Provincial Office of Industry and Trade launched a web-based application, namely the Staple Needs Market Monitoring System (SP2KP). Before the existence of this application, the public did not know about the changes in the prices of staple goods and important goods that are happening at this time. So that this web-based SP2KP application was made which can make it easier for the public to see price comparisons. But, there are some people who do not understand the use of this SP2KP system. So, the writer explains the procedure for using the web-based SP2KP system in this final project.
Optimalisasi Manajemen Operasional Dalam Meningkatkan Kinerja Asuransi Syariah di Era Digital Nurhayati Harahap; Putri Nawarni Harahap; Rizki Khoiril Waladi Siahaan; Arya Advany
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 optimization of operational management through digital transformation in Islamic insurance companies. The research employed a library research method with a qualitative descriptive approach. The results indicate that business process digitalization, human resource development, digital risk governance, and customer experience enhancement improve operational efficiency, productivity, service quality, and corporate competitiveness. The use of technologies such as Artificial Intelligence (AI), Big Data Analytics, and Cloud Computing also supports faster business processes and better decision-making. Therefore, digital transformation supported by competent human resources and compliance with sharia principles is essential for improving the performance and sustainability of Islamic insurance companies.
Manajemen Operasional dalam Meningkatkan Kualitas Pelayanan Nasabah Perusahaan Asuransi Siti Fatimah; Adi Syahputra; Muhammad Akbar Fauzan; Murhayati Harahap
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 role of operational management in improving the quality of customer service in insurance companies. The insurance industry faces increasingly complex challenges in the digital era, including changes in customer expectations, intense competition, and the need for operational efficiency. This research employs a systematic literature review method by examining 20 relevant academic articles on operational management and service quality in the insurance sector published between 2021-2026. The findings indicate that the implementation of operational management strategies, including process standardization, digital transformation, employee empowerment, and the application of service quality dimensions (SERVQUAL: tangible, reliability, responsiveness, assurance, and empathy), contributes significantly to improving customer service quality. Based on Saepudin (2023), the assurance dimension has the most dominant influence on customer satisfaction with a coefficient value of 0.387, while Astuti and Taufiq (2023) found that service quality has a more significant effect (coefficient 0.614) than product quality (coefficient 0.210) on customer satisfaction. The success of operational management largely depends on management commitment to service quality, the readiness of human resources, and the integration of information technology. This study concludes that effective operational management is a key determinant in creating customer satisfaction and loyalty in insurance companies.
A Analisis Profitabilitas dan Debt to Equity Ratio Sebelum dan Sesudah Akuisisi pada Perusahaan Sektor Energi di Bursa Efek Indonesia Naysilla Rasya; Assyifatul Jamila; Doli Zulmita; Lusi Ramadhani; Mery Handayani; Yosep Eka Putra; Mega Rahmi
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 differences in profitability and the debt-to-equity ratio (DER) before and after acquisitions among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. This study employs a comparative method with a quantitative approach. The research sample was determined using purposive sampling, resulting in 29 companies that met the criteria. The data used consists of secondary data in the form of companies’ financial statements before and after acquisitions. Data analysis was conducted using descriptive statistics, the Shapiro-Wilk normality test, and the Wilcoxon Signed Ranks Test because the data were not normally distributed. The results indicate that there was no significant difference in profitability before and after the acquisition, as shown by an Asymp. Sig. (2-tailed) value of 0.792 (>0.05). Furthermore, there was no significant difference in the Debt-to-Equity Ratio (DER) before and after the acquisition, with an Asymp. Sig. (2-tailed) value of 0.964 (>0.05). These findings indicate that acquisition activities in the energy sector have not yet had a significant impact on short-term financial performance. Acquisitions more closely reflect a long-term expansion strategy, the benefits of which are expected to become apparent in subsequent periods.
Relevansi Nilai Net Income, Comprehensive Income, dan OCI terhadap Return Saham dan Book Value Rahma Aliya Marta; Retno Rantika; Nurhasnah; Nur Rahmad Alif; Yosep Eka Putra
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 relevance of Net Income (NI), Comprehensive Income (CI), and Other Comprehensive Income (OCI) to stock returns and book value in technology sector companies listed on the Indonesia Stock Exchange for the period 2023–2025. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. A purposive sampling technique was used, resulting in 45 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that, when analyzed individually, NI, CI, and OCI do not have a significant relationship with stock returns. Conversely, these three variables were found to have a significant relationship with book value. Simultaneously, NI, CI, and OCI have a significant effect on both stock returns and book value. These findings indicate that investors in the technology sector tend to consider factors other than profit information when making investment decisions. However, profit and comprehensive income information still play a role in reflecting a company’s economic value, as reflected through book value
Peran Aplikasi Dana Sebagai Mediator Antara Literasi Keuangan Digital Dan Perilaku Keuangan Impulsif Generasi Z Febrisal Sahat; Hurriyaturrohman Hurriyaturrohman; Yudiana Yudiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The development of financial technology (fintech) has driven significant changes in society's transaction behavior, particularly among Generation Z, who constitute the largest user group of digital financial services. The convenience of transacting through digital wallet applications such as DANA offers various benefits in payment activities; however, it also has the potential to increase impulsive financial behavior if not balanced with sound financial management capabilities. This study aims to analyze the effect of digital financial literacy on impulsive financial behavior, with the use of the DANA application as a mediating variable, among students of the Management Study Program, Faculty of Economics and Business, Ibn Khaldun University Bogor. The research employs a quantitative approach using an explanatory research method. Data were collected through questionnaires distributed to 100 active student users of the DANA application, selected using a purposive sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results show that digital financial literacy has a positive and significant effect on the use of the DANA application. However, digital financial literacy does not have a significant effect on impulsive financial behavior. Conversely, the use of the DANA application has a positive and significant effect on impulsive financial behavior. Furthermore, the DANA application is proven to mediate the relationship between digital financial literacy and impulsive financial behavior. These findings indicate that improving digital financial literacy needs to be accompanied by greater control over the use of digital financial services in order to reduce the tendency toward impulsive financial behavior among Generation Z.
Pemetaan Risiko Pengembangan Bisnis Dan Strategi Mitigasinya Pada Era Digital: Literature Review Nadia Dwi Aswita; Emagene Sahasika Azali Sulastiyo; Revalina Nabila Aulia Rahma Putri; Azwa Sahira Nawla; Amanda Syakira Difa Febriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The rapid development of digital technology has significantly transformed business activities while simultaneously creating various risks that may affect organizational sustainability. This study aims to map the types of risks encountered in business development and identify mitigation strategies that can be implemented in the digital era. The research employed a literature review method with a qualitative descriptive approach. Relevant literature was collected through Google Scholar and analyzed systematically. The findings reveal that business development risks in the digital era include strategic, operational, financial, reputational, information technology, and data security risks, as well as risks arising from conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). Furthermore, risk mitigation strategies can be categorized into preventive, reactive, adaptive, and innovative or collaborative approaches. To enhance organizational resilience, the implementation of Enterprise Risk Management (ERM), the utilization of digital technologies, the strengthening of organizational governance, the improvement of risk management literacy, and the development of adaptive capabilities are identified as critical factors. This study concludes that the integration of formal risk management practices with the appropriate use of digital technologies can support business sustainability and strengthen competitiveness in the contemporary digital era.
Pengukuran Pengungkapan Kinerja Keberlanjutan pada Perusahaan Sektor Perbankan Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 51/Pojk.03/2017 Adinda Permata Hati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study examined the conformity of Indonesian banking sustainability reports with the indicators outlined in Financial Services Authority Regulation No. 51/POJK.03/2017. This study employed a descriptive approach, examining banking sector companies listed on the Indonesia Stock Exchange in 2023. The data collection method used is documentation. Data was collected through documentation. The study found that while all banks issued sustainability reports, compliance with POJK No. 51/POJK.03/2017 was partial. Bank CIMB Niaga (National Private Bank), Bank Jatim (Regional Development Bank), and Bank BTN (SOE Bank) achieved the highest scores within their respective groups. National Private Banks demonstrated higher compliance compared to SOEs and Regional Development Banks. Overall, all banks were classified as partially applied.

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