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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 449 Documents
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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.
Pengaruh Good Corporate Governance, Debt default dan Audit Tenure Terhadap Opini Audit Going Concern Ayu Nurhafizah; Erika Astriani Aprilia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This research was conducted to analyze the effect of Good Corporate Governance, Debt Default, and Audit Tenure on Audit Opinion Going Concern. The research was conducted on Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange in 2020-2024. The methodology used is Logistic Regression because the dependent variables of this study are in the form of dummy variables. Sample selection was carried out using the Purposive Sampling method from secondary data in the form of Financial Statements and found as many as 15 sample companies with a total of 5 years of observations, so that the total sample in this study was 75. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study show that Good Corporate Governance proxied by independent commissioners have an effect on the Audit Opinion of Going Concern, Good Corporate Governance, proxied by managerial ownership have an effect on the Audit Opinion of Going Concern, Debt Default has no effect on the Audit Opinion of Going Concern, and Audit Tenure has no effect on the Audit Opinion of Going Concern.
Pengaruh Komisaris Independen, Financial Distress Dan Audit Report Lag Terhadap Integritas Laporan Keuangan Teti duwi astuti; Yunita kurnia shanti
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 explain and provide empirical evidence regarding the influence of independent commissioners, financial distress, and audit report lag on the integrity of financial statements. The research was conducted by analyzing the financial statements of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample consists of 11 healthcare companies selected using a purposive sampling technique. The data used in this study are secondary data in the form of annual reports of each sampled company.
Dampak Aktivitas Pemasaran Terhadap Kinerja Keuangan Jii 70 Dengan Oci Sebagai Variabel Moderasi Zaskia Yusman; Zana; Zainia; Violeta; Yosep
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujan untuk memahami dampak dari kegiatan penjualan serta pemasaran terhadap laba perusahaan (ROA). Selain itu, studi ini juga mengeksplorasi apakah Pendapatan Komprehensif Lain (OCI) bisa berfungsi sebagai faktor yang memperkuat atau justru melemahkan hubungan ini. Metodologi yang diterapkan adalah pendekatan kuantitatif dengan menggunakan data panel dari tahun 2023 sampai 2025. Dari total 70 perusahaan terdaftar di Jakarta Islamic Index (JII 70), sebanyak 41 perusahaan dipilih menjadi sampel dengan menggunakan teknik purposive sampling, sehingga total data yang dianalisis mencapai 55 sampel setelah melalui proses transformasi. Selanjutnya, data tersebut diolah menggunakan analisis regresi moderasi (MRA) menggunakan software statistis, yaitu SPSS. Temuan dari penelitian menunjukkan bahwa kegiatan pemasaran memiliki pengaruh positif dan signifikan terhadap laba (ROA) perusahaan pada tingkat signifikansi 1%. Ini berarti, semakin efisien pengeluaran untuk pemasaran, maka laba perusahaan akan mengalami peningkatan. Sementara itu, Pendapatan Komprehensif Lain (OCI) tidak menunjukkan bukti yang cukup untuk memoderasi atau mempengaruhi hubungan antara kegiatan pemasaran dan laba perusahaan pada standar pengujian yang ketat (tingkat signifikansi 1% dan 5%).
AKUISISI DI PERSIMPANGAN: Analisis Kinerja Keuangan Sebelum dan Sesudah Pengambilalihan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025 Yosep Eka Putra; Salwa Assyfa Yusri; Sari Uswatun Hasanah; Suci Rahmadani; Viola Agnesya; Selfi Gusti Meliza
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 comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) before and after acquisitions during the 2020–2025 period. The methodology employs a quantitative approach utilizing comparative analysis based on secondary data from the financial statements of 18 companies that have undergone acquisitions. Financial performance is evaluated using Return on Assets (ROA), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS). Normality testing was conducted using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Given that the data were not normally distributed, hypothesis testing was performed using the non-parametric Mann-Whitney U test. The results indicate no significant differences in any of the financial ratios before and after acquisition, with significance values of 0.457 for ROA, 0.950 for CR, 0.601 for TATO, 0.438 for DER, and 0.716 for EPS. These findings suggest that acquisitions have not yet yielded a significant impact on corporate financial performance in the short term. This study contributes empirical evidence regarding the effectiveness of acquisitions among IDX-listed companies and offers insights for investors and corporate management when evaluating acquisition decisions and post-acquisition integration strategies.
Pengaruh Risiko Pembiayaan dan Likuiditas Terhadap Profitabilitas pada Perbankan Syariah di Bursa Efek Indonesia (Periode 2020-2024) Nur azizah Azizah; Diah Yudhawati; Yudiana Yudiana
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 determine the effect of financing risk and liquidity on profitability, both partially and simultaneously. The population for this study consists of four Sharia Commercial Banks (BUS) listed on the Indonesia Stock Exchange (IDX). The variables include financing risk (proxied by Non-Performing Financing/NPF), liquidity (proxied by the Financing to Deposit Ratio/FDR), and profitability (proxied by Return on Assets/ROA). This study employs quantitative data, specifically secondary data obtained from the banking companies' published reports on the IDX. A purposive sampling method was used, resulting in the selection of four companies that met the criteria. The analysis techniques employed include descriptive statistical analysis, panel data regression, classical assumption testing, multiple linear regression, the coefficient of determination, and hypothesis testing using EViews 10 software. The results indicate that, when analyzed individually (partially), the financing risk variable has a significant effect on profitability, whereas liquidity does not. However, when analyzed simultaneously, both financing risk and liquidity have a significant effect on profitability.
Pengaruh Profitabilitas, Nilai Perusahaan, dan Struktur Modal Terhadap Harga Saham Subsektor Kabel di Bei Periode 2020-2025 Azhar Fikri Andhika; Diah Yudhawati; Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of Profitability proxied by Earnings Per Share (EPS), Firm Value proxied by Price to Book Value (PBV), and Capital Structure proxied by Debt Equity Ratio (DER) on stock prices, both partially and simultaneously.This research employs quantitative data, utilizing secondary data sources derived from the companies' financial statements The population in this study comprises 7 cable sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling process was conducted using a purposive sampling technique based on specific predetermined criteria. Through this sampling method, 6 eligible companies were selected for analysis with a six-year observation period, from 2020 to 2025. The entire data processing was analyzed utilizing EViews 13 statistical software. This study applies inferential analysis with a panel data regression method. Once the data was verified to fulfill the classical assumption tests, the Random Effect Model (REM) was determined as the most efficient and relevant model to use. Based on the hypothesis testing results, it is proven that all independent variables exert a significant influence on stock price movements, both partially and simultaneously
Analisis Perbandingan Return On Assets (Roa) Untuk Mengukur Kinerja Perusahaan Dengan Metode Anova (Studi pada Perusahaan Sub Sektor Makanan dan Minuman: PT Indofood Sukses Makmur Tbk dan PT Mayora Indah Tbk Periode 2021–2025) Adinda Asri Delima; Gita Rohalia; Pretty Annabel Lusiana; Rafly Al-choiri; Yulia Rahmawati; Sunita Dasman
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the difference in Return on Assets (ROA) between PT Indofood Sukses Makmur Tbk (INDF) and PT Mayora Indah Tbk (MYOR) in the 2021–2025 period. The study uses a comparative quantitative approach with secondary data in the form of annual financial statements published through the Indonesia Stock Exchange. The analysis techniques used included descriptive statistics, Shapiro-Wilk normality test, Levene's Test variance homogeneity test, and One-Way ANOVA. The results of the normality test showed that the ROA data of the two companies was normally distributed (Sig. INDF = 0.694; MYOR = 0.871). The variance homogeneity test was also met (Sig. = 0.125). The results of the One-Way ANOVA test showed a significance value of 0.027 (< 0.05), which means that there is a statistically significant difference in average ROA between the two companies. The average ROA of PT Mayora Indah Tbk (9.620%) is higher than that of PT Indofood Sukses Makmur Tbk (6.226%).

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