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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 485 Documents
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Pengaruh Laba Kotor, Laba Operasi Dan Laba Bersih Terhadap Arus Kas Di Masa Mendatang Pada Perusahaan Subsektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Nunung Hasanah; Supiningtyas Purwaningrum
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.v3i4.4027

Abstract

This study aims to analyze the effect of gross profit, operating profit, and net profit on future cash flows in cosmetic subsector companies listed on the Indonesia Stock Exchange during the period 2014–2023. This research uses a quantitative approach with multiple linear regression analysis. The sampling technique used is purposive sampling, resulting in three cosmetic subsector companies as research samples. The data used are secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange and the official websites of the respective companies. The results of the study indicate that partially gross profit, operating profit, and net profit have a significant effect on future cash flows. Simultaneously, gross profit, operating profit, and net profit significantly affect future cash flows in cosmetic subsector companies listed on the Indonesia Stock Exchange. These findings indicate that profit information can be used as an important indicator in predicting future cash flows.
Pengaruh Partisipasi Anggota Terhadap Peningkatan Sisa Hasil Usaha (Shu) Pada Koperasi Simpan Pinjam (Ksp) Amsal Kupang Ntt Yolanda O.M. Widyasari
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.v3i4.4029

Abstract

Yolanda Widyasari. 2025. The Influence of Member Participation on the Increase of Business Result Surplus (SHU) in Amsal Kupang Savings and Loans Cooperative (KSP). The problem of this research is the low business result surplus at Amsal Kupang Savings and Loans Cooperative (KSP). The aim of this study is to (1) understand the description of member participation and the influence of member participation on the Business Result Surplus (SHU) in Amsal Kupang Savings and Loans Cooperative (KSP). The population in this study consists of financial report data from Amsal Kupang Savings and Loans Cooperative (KSP). The sample includes financial report data from 2020 to 2024. The research method used is simple linear regression analysis using quantitative data. Hypothesis testing is conducted through the t-test. The results of the t-test indicate that the independent variable does not have an effect on the dependent variable, thus it can be concluded that partially, the member participation variable does not affect SHU. The results of the coefficient of determination test show that 82.2% of the SHU variable is explained by the independent variable in this study (Member Participation as seen from the amount of savings). The remaining 7.8% of the SHU variable is explained by other external factors that are not included in this study.
A Systematic Review: Riset Material Flow Cost Accounting di Indonesia Imelia Sari; Putri Purnama Dewi; Zul Azmi
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.v3i4.4043

Abstract

This study presents a systematic review of 15 research articles on Material Flow Cost Accounting (MFCA) conducted in Indonesia between 2020 and 2025. Using the Systematic Literature Review (SLR) approach, this paper aims to map the development, focus areas, and practical implementation of MFCA within the Indonesian context. The reviewed studies were published in nationally accredited journals SINTA and Scopus. Thematic and bibliometric analyses were applied to identify research trends by topic, method, industrial sector, and findings. The results indicate that MFCA research in Indonesia has grown significantly during the period, with dominant themes related to manufacturing efficiency, green accounting integration, environmental performance, and sustainable development. Most studies confirm that MFCA improves material efficiency, reduces waste, and enhances both economic and environmental performance, particularly when combined with Green Accounting and Environmental Management Accounting (EMA). However, MFCA adoption remains limited due to low managerial awareness, weak accounting information systems, and the absence of national implementation guidelines. This review concludes that MFCA holds strong potential to advance corporate sustainability in Indonesia if supported by institutional commitment, stakeholder collaboration, and digital transformation. Future research should expand MFCA applications in service, agricultural, and cross-industry sectors.
Analisis Dampak Struktur Modal, Likuiditas, dan Pertumbuhan Penjualan Terhadap Financial Distress Pada Perusahaan Sektor Ritel di BEI Aulia Nuraini; Emmy Indrayani
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.v3i4.4054

Abstract

This research is a quantitative study that aims among others to determine and analyze the effect of capital structure, liquidity, and sales growth on financial distress. The sample used in this study is a retail sector company listed on the Indonesian Stock Exchange for the period 2021 – 2023. For sampling technique used in this research a purposive sampling method, was used obtained many as 14 companies with a total of 31 observations. Hypothesis testing in this study was carried out by partial test (T test) and simultaneous test (F test) and classical assumption test using IBM SPSS 26. The result of this study indicate that (1) capital structure has a negative effect on financial distress, (2) liquidity has an effect on financial distress, and (3) sales growth has no significant effect.
Stewardship Theory dalam Tata Kelola Berkelanjutan: Studi Literatur Ersa Lestari; Maryana Enzelika; Zul Azmi
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.v3i4.4057

Abstract

Sustainability has become a central issue in modern corporate governance. Traditional governance approaches grounded in Agency Theory are considered insufficient to fully explain sustainability practices driven by managerial commitment and internal values. This article aims to examine the role of Stewardship Theory as a conceptual foundation for sustainable governance. This study employs a qualitative approach using a descriptive-analytical literature review of ten national and international scholarly articles sourced from Google Scholar, Scopus, and SINTA. The findings indicate that Stewardship Theory emphasizes intrinsic motivation, long-term orientation, and managers’ moral responsibility, which align with the economic, social, and environmental dimensions of sustainability. Furthermore, organizational and cultural contexts, particularly in Indonesian family firms, strengthen the application of stewardship values in sustainable governance practices. This study concludes that Stewardship Theory serves as a relevant complementary approach to enrich both the theoretical and practical understanding of sustainable corporate governance.
Non-Financial Reporting Berbasis Gri Dalam Konteks Sustainability Cahayu Prildana Harefa; Via Mustika Irawan
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.v3i4.4062

Abstract

The development of sustainability practices has encouraged companies to focus not only on financial performance reporting but also on non-financial performance that reflects economic, environmental, social, and governance (ESG) impacts. One of the most widely used non-financial reporting frameworks globally is the Global Reporting Initiative (GRI). This article aims to comprehensively examine the evolution of GRI-based non-financial reporting, covering the historical development of GRI standards, changes in reporting approaches, GRI's strategic role in promoting corporate sustainability practices, and ongoing challenges and implementation gaps. The method used is a descriptive-analytical literature review, referring to GRI standards, corporate sustainability reports, and related academic research. The results of the discussion indicate that GRI has transformed from voluntary guidelines into a global standard that functions not only as a reporting tool but also as an instrument for strategic sustainability management.
Analisis Prediksi Kebangkrutan Pada Perusahaan Sub Sektor Hotel, Restoran Dan Pariwisata Di Bursa Efek Indonesia Iyonna Jermina Salakay; Christina Sososutiksno; Ferry H. Basuki
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.v3i4.4065

Abstract

Financial distress is the decline stage of a company's financial condition. Companies experiencing financial difficulties in the long term have a tendency to go bankrupt. There are many people who will be harmed if a company went bankrupt, which is required for bankruptcy prediction models that can provide early warning for the company. This study was conducted to determine whether there is a difference Grover models with Altman ZScore models, Grover models with Springate models, and Grover models with Zmijewski models and to determine the most accurate bankruptcy prediction model. Research using a paired test analysis techniques samplet-test with the help of Microsoft Excel program. The conclusion of the results of this research test shows significant differences between the Grover model, the Altman Z-Score model, the Springate model, and the Zmijewski model and the most accurate of these four models is the Altman Z-Score model, because it provides very clear results in distinguishing companies that are in the safe zone and those in the warning zone.
Analisis Bibliometrik Perkembangan Penelitian Material Flow Cost Accounting (MFCA) Berdasarkan Data Scopus Zul Azmi; Suraya Nadella; Della Apriliana
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.v3i4.4068

Abstract

Material Flow Cost Accounting (MFCA) is an environmental management accounting approach that aims to improve material efficiency while reducing environmental impact. This study aims to analyze the development of scientific publications related to MFCA through a bibliometric literature review. Data were collected using the Scopus database using the keyword "Material Flow Cost Accounting" in the Title-Abstract-Keywords section. All relevant publications were then tabulated and analyzed descriptively to identify annual publication trends, major contributing countries, most cited articles, and subject areas. The results show that publications on MFCA began appearing in 2006 and experienced a significant increase in 2015. Germany and China were the countries with the largest publication contributions, while the most highly cited articles on the topic of MFCA were generally published in the Journal of Cleaner Production. Overall, these findings indicate that MFCA has developed into a vital part of the scientific discourse on sustainable accounting and resource efficiency and still holds potential for further research, especially in the context of developing countries like Indonesia.
Stakeholder Theory : Konsep Dasar dan Penerapannya dalam Riset Akuntansi Keberlanjutan Zul Azmi; Audina Yulianty Simamora; Dian Putri Riri Arinji
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.v3i4.4081

Abstract

This article examines stakeholder theory as a key conceptual framework in the study of management, corporate governance, and sustainability reporting. The authors emphasize that organizations are accountable not only to shareholders but also to various parties affected by their activities, such as employees, customers, suppliers, local communities, regulators, and the environment. This approach shifts from a focus solely on maximizing shareholder value to managing interconnected relationships to achieve sustainable long-term value. The article discusses the development of this theory along two main lines: strengthening its normative and ethical aspects, and expanding its theoretical application in strategic domains such as sustainability, ESG, and organizational accountability. In the context of sustainability reporting and accounting, this theory serves as a foundation for determining the materiality of environmental-social issues and formulating mechanisms for dialogue with stakeholders. Empirical studies indicate that stakeholder pressure drives the adoption of more transparent reporting practices. Furthermore, the article highlights the processual and ontological dimensions, where stakeholder relationships are viewed as dynamic processes involving interaction, negotiation, and the formation of shared norms. The main objectives of applying this theory include explaining organizational legitimacy and accountability, selecting material issues in reporting, linking strategic values ​​to social responsibility, inclusive governance, and integrating normative and operational ones. The article also outlines three main approaches: normative, instrumental, and descriptive, and their application in sustainability research to assess corporate responses to external pressures. Overall, this theory provides a theoretical lens for accounting research to evaluate reporting quality and stakeholder interactions, with recommendations for integrating quantitative and qualitative methods in future studies.
Analisis Pengungkapan Sustainability Reports Berdasarkan Gri Standards 300: Sektor Basic Materialis (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2024) Dea Natalia Purba; Naina Azzahra Heraman
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.v3i4.4082

Abstract

This study aims to analyze the level of disclosure in sustainability reports based on GRI Standards 300 in companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2024. The research method used is a documentation method by analyzing the sustainability reports and/or annual reports of companies. The level of disclosure is measured based on GRI 300 indicators that cover key environmental aspects. The results show that 77% of companies have fully disclosed GRI 300 indicators, while 23% of companies have not disclosed these aspects, and no companies were found to have partially disclosed them. These findings indicate that the level of disclosure tends to be dichotomous. Based on legitimacy theory, disclosure is carried out as an effort by companies to maintain social legitimacy. Meanwhile, according to stakeholder theory, disclosure reflects the company's response to stakeholder demands for environmental transparency. This study concludes that although the level of disclosure is relatively high, there is still a gap in the implementation of sustainability reporting in the Basic Materials sector.

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