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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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Transformasi Digital Perbankan Syariah: Strategi Menjaga Stabilitas Dan Relevansi Di Era Fintech Global Khaidar rahmaini jamila; Adelia Safitri; Alya Arianti Nasution; Indah Tri Sari Harahap
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3844

Abstract

Advances in digital technology are supporting significant changes in the Islamic banking industry globally. Fintech innovations influence service patterns, business models, and customer expectations for speed and ease of transactions. This study aims to explain the implementation of digitalization in Islamic banking operations, strategies to maintain stability through digital transformation, and its role in maintaining relevance amid global fintech competition. The method used is descriptive qualitative using a literature analysis approach and several documents. The results show that digitalization increases the level of service efficiency, strengthens risk management, and supports product innovation according to sharia principles. Digital transformation also contributes to maintaining financial system stability as well as increasing the reach of service inclusion. These findings confirm the need for a planned and sustainable digital strategy for Islamic banking. This effort encourages competitiveness, public trust, and the application of the Islamic financial industry in the global economic environment dynamically as well as competitively and sustainably in the future.
Penerapan Prosedur Audit Aset Tetap dan Dampaknya terhadap Laporan Keuangan (Studi pada KAP ABC di Kota Bogor) Lisnah Ismi Wikandari; Meysha Aulia; Fazra Danish Ara; Raden Syahira Maulidia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3847

Abstract

This study examines the fixed asset audit procedures conducted by KAP ABC at Hotel XYZ and its impact on the fair presentation of the 2024 financial statements. Using a descriptive qualitative method with interviews and literature studies, the research focuses on document testing, physical observation, and depreciation verification based on PSAK 216. The audit revealed material understatements in the depreciation base by IDR 36.508.871.380 and accumulated depreciation by IDR 12.539.516.422. These discrepancies resulted from capitalization failures and inaccurate mutation recordings, causing the net book value and net profit to be overstated. The auditor's proposed adjustments successfully restored the financial statements' fairness. The study concludes that effective substantive audit procedures and strengthened internal controls are essential to mitigate the risk of material misstatements in fixed asset management.
Penerapan Balanced Scorecard Sebagai Alat Pengukuran Kinerja Umkm Di Indonesia: Studi Literatur Sistematis Chesya Aletta Delisty; Margareta Dewi Widiarti; Tarissa Budi Syakira; Putri Mutira
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3887

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy due to their substantial contribution to gross domestic product and employment absorption. However, most MSMEs still rely on simple performance measurement systems that focus primarily on financial aspects. This condition limits business evaluation and reduces the ability to adapt to market changes. The Balanced Scorecard (BSC) is proposed as a comprehensive performance measurement system through four perspectives: financial, customer, internal business processes, and learning and growth. This study aims to analyze the application of the Balanced Scorecard as a performance measurement tool for MSMEs in Indonesia. The research method uses a descriptive qualitative approach through a literature review of relevant national and international scholarly articles. The results indicate that the Balanced Scorecard is able to provide a more holistic, structured, and balanced overview of performance by integrating financial and nonfinancial indicators. The implementation of BSC has been shown to improve financial efficiency, customer satisfaction, and the effectiveness of internal business processes. Nevertheless, the learning and growth perspective remains the main weakness due to limitations in human resource quality, low training intensity, and minimal use of technology. Overall, the Balanced Scorecard is considered relevant, flexible, and adaptive for implementation in MSMEs with adjustments to internal capacity and business conditions. The application of the Balanced Scorecard is expected to support improvements in performance, competitiveness, and the long-term sustainability of MSMEs in Indonesia. This framework strengthens strategic control and supports sustainable decision making aligned with dynamic MSME business environments nationally.
Analisis Laporan Keuangan Pt Waskita Karya, Pt Adhi Karya, Danhutama Karya Periode 2022 – 2024 oleh Kelompok 2 Nia Anisyah; Veronica Erva Yorinda; Febrika Nurfianti; Cholis Hidayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3900

Abstract

This study aims to analyze the financial performance of three state-owned enterprises (SOEs) in the construction sector, namely PT Waskita Karya, PT Adhi Karya, and PT Hutama Karya, during the period 2022–2024. The methods employed include time series analysis to observe performance trends over time and cross-sectional analysis to compare financial performance among companies. The indicators used consist of liquidity, solvency, activity, and profitability ratios. The results indicate that PT Waskita Karya experienced a significant decline in financial performance, reflected in weakened liquidity and solvency conditions as well as negative profitability. PT Adhi Karya demonstrated relatively stable performance with adequate liquidity and positive profitability, although asset utilization efficiency tended to decline. Meanwhile, PT Hutama Karya showed a strong position in terms of liquidity and capital structure; however, its asset activity and profitability remained limited. Overall, the findings reveal distinct financial performance characteristics among the three construction SOEs.
Analisis Prosedur Audit Persediaan Dalam Mendeteksi Fraud Pt Abc Oleh Kap Xyz Anisa Azzuhrup; Aurora Novelita; Siti Aidilya Dwi Nov Syafitri; Nanda Destrianti; Eka Merdekawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3906

Abstract

This study aims to identify and analyze the inventory audit procedures implemented by CPA  XYZ on company ABC. Using a qualitative approach, this study focuses on the research objects, namely inventory and inventory recording. The focus of this study is to examine how substantive testing procedures are carried out by CPA  XYZ. Furthermore, this study also examines the description of inventory account audit techniques and analyzes how the audit objectives are in line with the inventory audit procedures carried out by CPA XYZ to identify recording errors in inventory. This study uses primary data obtained through interviews with members of the audit team from CPA XYZ. The audit results show that the inventory control system is effective without any material findings that affect the fairness of the financial statements. Therefore, CPA XYZ provides an unqualified opinion on PT ABC's inventory report.
Pengaruh Materialitas Pendapatan, Biaya Dan Solvabilitas Terhadap Penerbitan Opini Going Concern Oleh Auditor Di Perusahaan Sektor Garment & Tekstil Ricky Bryan D.P. Tampubolon; Angel gracia; Gladys Ananda; Nindie Olivianna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3935

Abstract

This study examines the effect of revenue materiality, cost materiality, and solvency on the issuance of going concern audit opinions in garment and textile companies listed on the Indonesia Stock Exchange. A quantitative approach is employed using secondary data from financial statements and independent auditors’ reports. The dependent variable is the going concern audit opinion, measured using a dummy variable, while the independent variables include revenue materiality, cost materiality, and solvency, proxied by the Debt to Equity Ratio (DER). Binary logistic regression is used for data analysis. The results indicate that the regression model is valid, with a Nagelkerke R Square of 75.3% and a prediction accuracy of 93.3%. Partially, revenue materiality and cost materiality do not have a significant effect on going concern audit opinions. In contrast, solvency (DER) has a significant effect on the issuance of going concern opinions. These findings suggest that auditors emphasize long-term financial risk reflected in capital structure rather than operational account materiality when assessing going concern.
Gen Z Muslimpreneur: Minat Mahasiswa UINSU dalam Membangun Bisnis Halal Rafly Akbar Tanjung; Raja Ridha Rabbihi; Nurazizah Syahrani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.3944

Abstract

This study aims to analyze the interest of Generation Z students at the State Islamic University of North Sumatra (UINSU) in developing halal businesses and to identify the factors influencing this interest. This research employs a quantitative descriptive-analytical approach, with data collected through surveys distributed to Generation Z students. The analytical framework is based on the Theory of Planned Behavior contextualized within Islamic entrepreneurship. The findings indicate that students demonstrate relatively high normative interest in halal entrepreneurship, driven by religious awareness and positive perceptions of the halal industry’s growth. However, this interest has not fully translated into entrepreneurial readiness due to limited experience, low entrepreneurial self-efficacy, and perceived structural barriers such as capital access and halal certification procedures. These findings suggest that the development of Gen Z Muslimpreneurs requires not only the internalization of Islamic values but also practical capacity building and supportive entrepreneurial ecosystems within Islamic higher education institutions.
Peran Strategi Digital Perbankan Syariah Dalam Mendukung Perkembangan Ekonomi dan Ketahanan Menghadapi Tantangan Fintech Dini Anggraini; Putri Wahyuni; Khaidar rahmaini jamila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.3969

Abstract

The development of digital technology has driven significant transformation in the banking industry, including Islamic banking. Digitalization is an important strategy for Islamic banking to improve service efficiency, expand financial inclusion, and maintain competitiveness amid the rapid growth of financial technology (fintech). This study aims to analyze the implementation of digitalization in Islamic banking, examine the role of Islamic banking digital strategies in supporting economic development, and assess the resilience of Islamic banking in facing fintech challenges. The research method used is a qualitative approach with a type of library research, through collecting and analyzing data from books, scientific journals, laws and regulations, and official publications of related institutions. The results show that the digital strategy of Islamic banking contributes positively to increasing financial inclusion, empowering MSMEs, operational efficiency, and Islamic economic growth. In addition, strategic collaboration between Islamic banking and fintech, supported by regulatory strengthening, digital risk management, and compliance with sharia principles, is key in maintaining the resilience of Islamic banking in the digital era.
Pengaruh GoFood terhadap Omzet Penjualan Pedagang Bakso Fayzan Rabbani; Kyla Thahira; Hikmah Habibah Harahap; Zainarti .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.3987

Abstract

The rapid growth of digital food delivery platforms, particularly GoFood, has significantly transformed the distribution and marketing patterns of micro, small, and medium enterprises (MSMEs) in the culinary sector. This study aims to analyze the effect of using GoFood services on the sales turnover of bakso vendors. The research employs a quantitative approach using survey methods, with data collected through structured questionnaires distributed to bakso vendors registered as GoFood partners. The results indicate that the utilization of GoFood has a positive and significant effect on increasing the sales turnover of bakso vendors. However, this increase in turnover is accompanied by higher operational costs, particularly in the form of platform commission fees. These findings suggest that while GoFood serves as an effective tool for expanding market reach and increasing sales volume, it also requires vendors to manage costs and pricing strategies carefully to ensure business sustainability.
Pengaruh Current Ratio, Debt To Equity Ratio dan Return On Equity Terhadap Pertumbuhan Laba pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Arisna .; Said Mahdani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4013

Abstract

This study aims to analyze the effect of the current ratio, debt-to-equity ratio, and return on equity on profit growth in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. In the world of investment and financial analysis, the stability of a company's profits is a crucial indicator in assessing the performance and sustainability prospects of a business entity. Especially in the Consumer Non-Cyclical sector, which is typically considered more resilient to economic fluctuations, investors tend to expect stable financial performance over time. However, the reality shows that not all companies in this sector have stable profit trends. The method used in this study is quantitative descriptive analysis with multiple linear regression. Secondary data in the form of data on the current ratio, debt to equity ratio and return on equity, profit growth in non-cyclical consumer companies listed on the IDX were obtained from financial reports on the website www.idx.co.id. The results of the study indicate that partially the current ratio has a negative effect on profit growth, the debt to equity ratio has no effect on profit growth and return on equity has a negative effect on profit growth. Simultaneously, the current ratio, debt to equity ratio and return on equity contribute positively and significantly to profit growth with a significance value below 0.05.

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