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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 437 Documents
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Pengaruh Beban Kerja, Pelatihan Audit Kecurangan Dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada Kap Padang) ., Rahmaita; Maisyarah, Ella
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.v4i1.4529

Abstract

This research aims to analyze the effects of workload, fraud audit training, and time pressure on the auditor's ability to detect fraud at Public Accounting Firms (KAP) in Padang. The study is motivated by recent audit failures and the increasing complexity of financial fraud cases. Using a quantitative approach and causal-explanatory research design, involving Public Accounting Firm (KAP) auditors in Padang City as a sample analyzed using multiple linear regression. The results of the simultaneous test (F-test) show that all independent variables collectively influence the auditor's fraud detection ability. Specifically, the partial test (t-test) reveals that fraud audit training has a significant positive impact on improving an auditor's ability to identify fraud. However, workload and time pressure were found to have no significant effect on fraud detection capabilities in this specific context. These findings suggest that continuous professional training is more critical than situational pressures in determining audit quality. Public Accounting Firms are encouraged to prioritize structured fraud training programs to enhance their auditors' technical skills and professional skepticism.
Pengaruh Pengalaman Dan Kepatuhan Kode Etik Terhadap Pencegahan Kecurangan Pada Inspektorat Kota Padang Rahmaita .; Margaretta Hilda Laia
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.v4i1.4534

Abstract

This study aims to analyze the influence of auditor experience and compliance with the code of ethics on fraud prevention at the Padang City Inspectorate. A quantitative approach with a survey method was employed. The population consisted of 64 Government Internal Supervisory Apparatus (APIP) at the Padang City Inspectorate, all of whom were included as samples using a saturated sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results indicate that auditor experience has a positive effect on fraud prevention, with a path coefficient of 0.630. Similarly, compliance with the code of ethics also shows a positive effect, with a path coefficient of 0.227. These findings suggest that higher auditor experience and better adherence to the code of ethics lead to more effective fraud prevention efforts within the Padang City Inspectorate.
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

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

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

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

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

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

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.

Page 44 of 44 | Total Record : 437

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