cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dio Prima Mulya
Contact Email
jurnal.jakbs@gmail.com
Phone
+6281377008616
Journal Mail Official
soelarno@unidha.ac.id
Editorial Address
Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
Location
Unknown,
Unknown
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
 45   46   47   48   49 
Studi Perbandingan Pengungkapan Strategic Focus and Future Orientation antara Indonesia dan Afrika Selatan Laila Nazma Arifa; Ika Permatasari
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Issues related to global climate change, social and environmental concerns, corporate governance, and the demands of modern investors are driving a shift toward reporting that presents both financial and non-financial information in a single, integrated report. The Integrated Report (IR) serves as a response to the limitations of traditional reporting. This study conceptually examines the principles of strategic focus and future orientation in IR, while also analyzing differences in understanding and application in the implementation of IR in two countries: Indonesia and South Africa. This study employs a qualitative approach using a conceptual-comparative research model to analyze the integrated reports of two telecommunications companies: XL Axiata Tbk and Vodacom Group Ltd. The results indicate that Vodacom Group Ltd discloses strategic information that is more structured, measurable, and integrated with the six capitals, value creation, risks and opportunities, and long-term targets. XL Axiata Tbk's disclosures remain descriptive due to regulatory differences.
Analisis Pengendalian Retur Penjualan untuk Mengurangi Dampaknya pada Laba Rugi PT. Enseval Putera Megatrading Tbk, Cabang Manado Maria Astrid Prada Lein; Inggriani Elim; Olivia Y. M Sardjono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5046

Abstract

Sales returns are one of the operational risks affecting the effectiveness of internal control and a company's profit and loss. This study analyzes sales return control and its effectiveness in reducing the impact on profit and loss at PT. Enseval Putera Megatrading Tbk, Manado Branch. The research employs a qualitative descriptive method through interviews, observation, documentation, and triangulation to ensure data validity. Results show that the company has implemented sales return control through segregation of duties, an authorization system, sound operating practices, and competent employees. Overall, control over sales returns has run effectively and supports the reliability of accounting information. However, it is not yet fully optimal, as weaknesses remain in distribution, inventory monitoring, and inter-departmental coordination, causing returns due to near-expired goods or delivery errors. Sales returns reduce net sales and increase operational costs, ultimately affecting company profitability.
Internal Audit as a Guard Against Fraud Risks Ricky Bryan D.P. Tampubolon
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Employee fraud represents a serious threat to organizational sustainability as it causes financial losses, damages reputation, and weakens stake-holder trust. This study aims to examine the effects of opportunity, rationalization, and pressure on employee fraud, as well as to assess the role of internal audit as a moderating variable. The research design em-ploys a quantitative approach using a survey method with 120 respondents from private companies in Jakarta. Primary data were collected through questionnaires and analyzed using multiple linear regression and interaction tests. The findings reveal that opportunity, rationalization, and pressure have a positive effect on employee fraud. However, internal audit is proven to weaken the influence of these three factors, although it does not have a direct effect on fraud. This highlights the strategic role of internal audit as a control mechanism capable of reducing opportunities, limiting rationalizations for fraudulent behavior, and mitigating the impact of pressures experienced by employees. The implications of this research emphasize the importance of strengthening the in-ternal audit function within corporate governance systems and open theoretical avenues for examining the role of internal audit as a moderator in the fraud model.
Pengaruh Audit Fee, Ukuran Kantor Akuntan Publik, Audit Tenure, Dan Independensi Auditor Terhadap Kualitas Audit Karina Amalia; Khuzaeni Khuzaeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the effect of audit fee, Public Accounting Firm size, audit tenure, and auditor independence on audit quality. This research employed a quantitative approach using secondary data in the form of annual financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The population consisted of 98 companies. The samples were selected using the purposive sampling method, resulting in 19 sample companies observed over a six-year period, with a total of 114 observations. The data were analyzed using logistic regression with the assistance of EViews 13 software. The results indicate that audit fee, Public Accounting Firm (KAP) size, and auditor independence have a significant effect on audit quality, while audit tenure has no significant effect on audit quality. Furthermore, audit fee, Public Accounting Firm (KAP) size, audit tenure, and auditor independence simultaneously have a significant effect on audit quality.
Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Di Inspektorat Kota Padang Dengan Kompetensi Bukti Audit Sebagai Variabel Intervening Rahmaita .; Nikita Ananda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5106

Abstract

This study aims to analyze the influence of auditor competence and independence on audit quality, with audit evidence competence as an intervening variable at the Inspectorate of Padang City. Using a quantitative survey approach, the study involved the entire population of the Government Internal Supervisory Apparatus (APIP), totaling 64 respondents, through a census method. Data were analyzed using Structural Equation Modeling (SEM-PLS). The results indicate that both competence and independence have a positive and significant impact on audit quality and audit evidence competence. Furthermore, audit evidence competence significantly affects audit quality and serves as a partial mediator for the influence of competence and independence on audit quality. These findings emphasize that improving audit quality requires the integration of technical expertise, mental integrity, and sharpness in evaluating relevant and reliable audit evidence. Strengthening these aspects is crucial to supporting the effectiveness of local government internal supervision.

Page 49 of 49 | Total Record : 485

 45   46   47   48   49 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Juli - September Vol. 4 No. 1 (2026): April - Juni Vol. 3 No. 4 (2026): Januari - Maret Vol. 3 No. 3 (2025): Oktober - Desember Vol. 3 No. 2 (2025): Juli - September Vol. 3 No. 1 (2025): April - Juni Vol. 2 No. 4 (2025): Januari - Maret Vol. 2 No. 3 (2024): Oktober - Desember Vol. 2 No. 2 (2024): Juli - September Vol. 2 No. 1 (2024): April - Juni Vol. 1 No. 4 (2024): Januari - Maret Vol. 1 No. 3 (2023): Oktober - Desember Vol. 1 No. 2 (2023): Juli - September Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS) More Issue