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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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Literature Riview: Material Flow Cost Accounting (MFCA) Suci Ramadhani; Rara Baitul Yuli Aprian; 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.v3i4.4088

Abstract

The rapid growth of industrial activities has led to increased energy consumption and intensive exploitation of natural resources, resulting in environmental degradation such as waste pollution and declining ecosystem quality. This condition encourages companies to implement cost management systems that are not only profit-oriented but also emphasize efficiency and environmental sustainability. One relevant approach is Material Flow Cost Accounting (MFCA), an environmental management accounting method that tracks material and energy flows in production processes to identify inefficiencies, waste generation, and potential cost savings. This study aims to review existing literature on the implementation of MFCA in improving cost efficiency, waste management, and corporate sustainability, as well as to analyze its relationship with Green Accounting. The research employs a literature review method by critically analyzing and synthesizing relevant national and international journal articles. The findings indicate that MFCA effectively enhances material and energy efficiency, reduces waste generation, and positively contributes to corporate profitability and firm value. Furthermore, the integration of MFCA with Green Accounting strengthens corporate sustainability performance through improved environmental cost transparency and more responsible decision-making. Therefore, MFCA can be considered a strategic tool for supporting sustainable industrial development.
Inovasi Masker Alami Daun Bandotan Dengan Analisis Biaya Produksi dan Kelayakan Usaha Siti Annisa Nazwa; Nur Fitriana; Nadyya Ghaisani; Riva Lina Nurhusin
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.v3i4.4093

Abstract

The demand for skincare products using natural ingredients is increasing, as people are increasingly aware of product safety and positive environmental impacts. Bandotan leaves (Ageratum conyzoides), often considered a weed, contain bioactive compounds that can be used as a natural facial mask ingredient. This study aims to analyze production costs and evaluate the feasibility of developing a natural mask from bandotan leaves. The approach used is a quantitative descriptive method by analyzing various data such as production costs, cost of goods sold, selling prices, projected revenues, and operating profits. The feasibility assessment is based on profit calculations and the product's ability to generate profits. The results show that natural masks made from bandotan leaves have an efficient cost structure, competitive selling prices, and are capable of generating positive profits. Thus, the innovation of natural masks from bandotan leaves is worthy of development as a business that has the potential to provide economic benefits and support the productive use of weeds.
Analisis Penerapan Gri 3 Dan 11 Pada Laporan Keberlanjutan Perusahaan Migas Indonesia Afni Putri Hairani; Anne Shofia Pratiwi; Cindy Fasabillah Putri
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.v3i4.4094

Abstract

The oil and gas industry has significant environmental and social impacts, requiring transparent and sector-relevant sustainability reporting. The Global Reporting Initiative (GRI) provides reporting standards through GRI 3 (Material Topics) and GRI 11 (Oil and Gas Sector Standard) to ensure disclosures reflect industry-specific risks. This study aims to analyze the level of compliance with GRI 3 and GRI 11 in the 2023 sustainability reports of upstream oil and gas companies and oil and gas service providers in Indonesia. A qualitative content analysis was conducted on sustainability reports from twelve companies listed on the Indonesia Stock Exchange, consisting of four upstream companies and eight supporting service companies. The results indicate that only a limited number of companies comply with GRI 3 requirements, while none explicitly apply GRI 11. Moreover, the findings reveal indications of symbolic compliance, characterized by narrative commitments without sufficient quantitative data and limited disclosure of sector-specific operational impacts. This study concludes that sustainability reporting practices in the Indonesian oil and gas sector have not yet fully achieved the substantive transparency objectives promoted by the GRI framework.
Sustainability Report Dari Perspektif Teori Stewardship Zul Azmi; Natasha Nadira Putri; Siti Aisah
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.v3i4.4108

Abstract

This study aims to examine the application of Stewardship Theory in sustainability research, particularly in explaining management commitment to sustainability practices and corporate reporting. This study employs a Systematic Literature Review (SLR) method based on the PRISMA guidelines by reviewing relevant scholarly articles published between 2020 and 2025. Eight selected articles were thematically analyzed to identify dominant discussion patterns, theoretical perspectives, and contextual factors influencing the application of Stewardship Theory in sustainability reporting and integrated reporting. The findings indicate that Stewardship Theory is widely used to explain long-term orientation, collective values, and ethical responsibility of management in supporting sustainability practices. In addition, the quality and consistency of sustainability reporting are influenced by corporate governance, management commitment, stakeholder pressure, and regulatory frameworks. This study confirms that Stewardship Theory is a relevant theoretical framework for explaining long-term-oriented corporate sustainability practices.
Pengaruh Pengendalian Internal Terhadap Kinerja Karyawan Pada Bank Perkreditan Rakyat Karya Remaja Kabupaten Indramayu Cabang Kecamatan Krangkeng Amsorih .; Imam Subaweh
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.v3i4.4111

Abstract

This study aims to examine the effect of internal control on employee performance at Bank BPR Karya Remaja, Indramayu Regency, Krangkeng District Branch. Specifically, this study analyzes five main components of internal control, namely the effect of general internal control, risk assessment, control activities, information and communication, and supervisory activities on employee performance. This study uses a descriptive quantitative research approach and multiple linear regression analysis. The data collection technique was taken through a questionnaire with a sample in this study taking 30 employees who work at Bank Perkreditan Rakyat Karya Remaja, Krangkeng District in the 2020-2025 period. The sampling method uses non-probability sampling with a purposive sampling technique. The results of the t-test show that the variables of internal control, risk assessment, control activities, information and communication, supervisory activities partially have a significant effect on the Employee Performance variable. The results of the F test show that the variables of Control, risk assessment, control activities, information and communication, supervisory activities simultaneously or together have an effect on employee performance.
Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Muhamad Dendy Istigfarullah; Feny Fidyah
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.v3i4.4118

Abstract

This study aims to determine and analyze the influence of Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), and Dividend Policy, measured by the Dividend Payout Ratio (DPR), on Firm Value in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling method uses a purposive sampling technique. The sample in this study is Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange. Thus, a sample of 7 Food and Beverage Sub-Sector Companies was obtained. The data used are secondary data obtained from annual financial reports on the official website of the Indonesia Stock Exchange, namely www.idx.co.id, and the official websites of each company. This research method uses a quantitative method with data analysis tools using multiple linear regression models with the IBM SPSS processing tool. The results of this study indicate that the ROE variable affects Firm Value. Meanwhile,  the ROA and DPR variables do not affect stock prices. Simultaneously (together) ROA, ROE, and DPR affect Firm Value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period.
Analisis Kinerja Keuangan Menggunakan Du Pont System Pada Entitas Publik Sub Sektor Industri Departement Store Fadilla Ayu Ferianti; Dwi Asih Haryanti
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.v3i4.4121

Abstract

This study aims to evaluate and analyze the financial performance of public entities, especially those engaged in the department store sub-sector listed on the Indonesia Stock Exchange in 2021-2023, using an analysis method, namely the Du Pont System. The Du Pont System is used to identify factors that affect profitability, operational efficiency, and asset utilization. The results of this study show that the financial performance of public entities in the department stores sub-sector listed on the Indonesia Stock Exchange in 2021-2023 has fluctuated. The company that has the best financial performance among other department stores companies is PT. Matahari Departement Stores because it can generate Net Profit margin, Return On Investment and Equity Multiplier values are above industry ratio standards.
Pengaruh Return On Asset, Return On Equity, Net Profit Margin, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Subsektor Properti Yang Terdaftar Di Bursa Efek Indonesia Gina Lorensa; Diana Sari
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.v3i4.4125

Abstract

Stock price is the price of a stock that is traded. This study aims to find out and analyze the effect of Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER) on Share Price individually and simultaneously in property sub-sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling method used in this study used purposive sampling technique. The sample used is a property sub-sector company listed on the Indonesia Stock Exchange for the 2019-2023 period. So that the sample obtained was 6 companies or n = 30. The data used is secondary data, namely annual financial reports and company stock prices. The analysis technique used in this research is multiple linear regression analysis. The tool used is IBM SPSS version 26 software. The results of this study indicate that the Net Profit Margin (NPM) variable affects the stock price. While the variables Return On Asset (ROA), Return On Equity (ROE), and Debt to Equity Ratio (DER) have no effect on stock prices. Simultaneously, the variables Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER) affect stock prices.
Pembaharuan Fitur Aplikasi Laporan Keuangan Berbasis Excel Untuk Umkm Ayam Kefrec & Coffeeshop Shine And Smile Car Wash Muhammad Abdul Karim; Imam Subaweh
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.v3i4.4137

Abstract

This research aims to develop and modify a Microsoft Excel-based financial reporting application by adding input forms for accounts payable and receivable transactions to facilitate financial management for MSMEs, particularly Ayam KeFreC & Coffeeshop Shine and Smile Car Wash. The research method used is developmental research, involving the stages of needs analysis, design, implementation, and application testing. Data analysis techniques include direct observation, interviews, and testing of application functions as well as data input accuracy. The collected data were analyzed both descriptively and quantitatively to assess the application's effectiveness, ease of use, and practicality. The results indicate that the developed application successfully facilitates structured and automated financial transaction recording through the use of macros and input forms for payables and receivables. However, there are still shortcomings in the user interface and library system, which need improvement to make the application more user-friendly and suitable for long-term use. In conclusion, the application has proven effective in helping MSMEs manage their finances more efficiently and accurately, and it holds development potential to enhance business performance in the digital era.
Pengaruh Cita Rasa dan Promosi terhadap Keputusan Pembelian Produk Sambel Pecel Mak Lies Madiun Endah Mastutik; Fedianty Augustinah; Damajanti Sri Lestari; Dian Ferriswara
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.v3i4.4141

Abstract

Penelitian ini diarahkan untuk mengkaji sejauh mana peran cita rasa dan aktivitas promosi dalam memengaruhi keputusan konsumen saat melakukan pembelian produk Sambel Pecel Mak Lies Madiun. Kajian ini muncul sebagai respons atas semakin ketatnya kompetisi pada sektor kuliner tradisional, khususnya produk sambel pecel, yang mendorong pelaku UMKM untuk lebih memahami elemen-elemen penentu perilaku beli konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei sebagai metode pengumpulan data. Data penelitian dihimpun melalui penyebaran kuesioner kepada 96 orang responden yang telah memiliki pengalaman membeli dan mengonsumsi Sambel Pecel Mak Lies Madiun, dengan teknik penentuan sampel menggunakan purposive sampling. Pengolahan data dilakukan melalui serangkaian tahapan analisis statistik yang meliputi pengujian instrumen penelitian berupa uji validitas dan reliabilitas, pengujian asumsi klasik yang mencakup uji normalitas, heteroskedastisitas, serta multikolinearitas, kemudian dilanjutkan dengan analisis regresi linear berganda. Selain itu, pengujian hipotesis dilakukan melalui uji t dan uji F, serta pengukuran koefisien determinasi (R²) untuk mengetahui kemampuan model dalam menjelaskan variabel dependen. Hasil analisis menunjukkan bahwa secara individual cita rasa memberikan pengaruh positif namun belum signifikan terhadap keputusan pembelian, sedangkan variabel promosi terbukti memiliki pengaruh positif dan signifikan. Secara bersama-sama, variabel cita rasa dan promosi dinyatakan berpengaruh signifikan terhadap keputusan pembelian konsumen. Nilai Adjusted R Square mengindikasikan bahwa variasi keputusan pembelian dapat dijelaskan oleh kedua variabel tersebut dalam kategori sedang, sementara sisanya dipengaruhi oleh faktor-faktor lain yang tidak termasuk dalam model penelitian ini. Temuan penelitian ini menegaskan bahwa promosi memiliki kontribusi yang lebih kuat dalam mendorong keputusan pembelian konsumen dibandingkan dengan cita rasa. Oleh karena itu, hasil penelitian ini diharapkan dapat menjadi referensi bagi pelaku UMKM dalam menyusun strategi pemasaran yang lebih tepat sasaran guna meningkatkan keputusan pembelian konsumen.

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