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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 381 Documents
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Analisis Komparatif Laporan Keuangan Terhadap Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Khairah Fiddarain; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Beragam dampak pandemi COVID-19 dapat diamati pada kinerja laporan keuangan PT Kereta Api Indonesia. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT Kereta Api Indonesia di tengah pandemi Covid-19. Penekanan utama dari penelitian ini adalah pada rasio profitabilitas. Penelitian ini menggunakan metode kualitatif yang dipadukan dengan analisis deskriptif komparatif. Fokus pemeriksaan ini tertuju pada PT Kereta Api Indonesia (Persero) dengan laporan keuangan periode 2018 hingga 2022 yang menjadi pokok bahasannya. Penelitian ini menggunakan data sekunder, yaitu informasi yang dikumpulkan oleh pihak ketiga atau sumber untuk tujuan tertentu. Laporan keuangan dapat dimanfaatkan untuk mengumpulkan data tersebut, yang dapat diperoleh dari situs resmi PT Kereta Api Indonesia (Persero). Profitabilitas dapat dinilai dengan menggunakan metrik berikut: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Gross Profit Margin (GPM). Temuan penelitian menunjukkan bahwa rata-rata rasio profitabilitas tumbuh sebesar 9,86% pada tahun 2018 dan 11,71% pada tahun 2019, pada periode tersebut mengalami kenaikan ketika rata-rata rasio profitabilitas dihitung. Sebaliknya, rasio profitabilitas mengalami penurunan sebesar 4,15% pada tahun 2020. Terjadi peningkatan rata-rata rasio profitabilitas pada tahun 2021 sebesar 2,65%, diikuti peningkatan cukup besar sebesar 10,65% pada tahun 2022. Dengan rata-rata rasio profitabilitas sebesar 6,12% (cukup baik ), rata-rata rasio profitabilitas selama lima tahun sebelumnya berada pada kisaran 5% hingga 10%. Oleh karena itu, dapat disimpulkan bahwa PT Kereta Api Indonesia (Persero) telah mencapai kinerja keuangan yang memuaskan untuk periode tahun 2018 hingga 2022.
Pengaruh Tingkat Pendapatan, Lingkungan Sosial dan Kepercayaan pada Pemerintah Daerah Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan Dan Perkotaan (PBB – P2) di Kelurahan Gunung Sarik Kota Padang Ragita Cahyani; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.
Analisis Penerapan Tax Amnesty Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Dan Penerimaan Pajak Kendaraan Bermotor Di Samsat Kota Padang Rumpi Rumbewas; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Tax amnesty is a step taken by the West Sumatra government to help taxpayers after the Covid-19 pandemic by providing tax relief in the form of a motor vehicle tax reduction program. Apart from that, the issuance of this policy is one of the ways taken to solve the problem of the decreasing number of payments and receipts of motor vehicle tax revenue in SAMSAT Padang City. This research uses a qualitative method with a descriptive approach to describe the findings obtained. This research aims to determine whether the implementation of the tax amnesty program can increase taxpayer compliance in paying motor vehicle tax, to determine whether the tax amnesty program is effective in increasing motor vehicle tax revenue, and to determine the factors that are obstacles in implementing tax amnesty in SAMSAT City Padang. The results of the research show that the implementation of the tax amnesty program to reduce motor vehicle tax has had a positive impact in increasing motor vehicle taxpayer compliance in paying motor vehicle tax at SAMSAT Padang City. The effectiveness of implementing the tax amnesty program to reduce motor vehicle taxes at SAMSAT Padang City in 2022 has been very effective compared to previous years with a percentage value of 107.13%. The existence of obstacles in implementing the tax amnesty program is not a big obstacle in tax services because additional SAMSAT outlets are also provided to make it easier for motor vehicle taxpayers to pay their motor vehicle tax. And the tax amnesty was implemented by the government as a solution to the obstacles that exist among society
Analisis Sistem Tunjangan Kinerja Daerah (TKD) dalam Meningkatkan Kinerja Kantor Bupati Langkat Rizky Ananda Prayoga; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini membahas tentang sistem tunjangan kinerja (pay-for-performance) merupakan sistem yang lebih modern dan progresif dan diharapkan dapat meningkatkan kinerja karyawan secara signifikan. Tujuannya untuk menganalisis sistem Tunjangan Kinerja Daerah dalam meningkatkan kinerja kantor Bupati Langkat, metode penelitian yang digunakan yaitu pendekatan kualitatif deskriptif, dan teknik analisis data yang digunakan adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem Tunjangan Kinerja Daerah cukup baik, karena sistem pengelolaan lembar kinerja yang sudah menggunakan aplikasi E-Kinerja SIMPEG sehingga mempercepat proses pelaporan. Namun, ditemukan masalah yaitu adanya perilaku organisasi yang belum dapat diatasi seperti persaingan internal, kinerja pegawai tidak sesuai dengan tunjangan yang diterima, pegawai yang meninggalkan tugas selama jam kerja tanpa ada izin, keterlambatan dalam pembayaran insentif. Oleh karena itu, sebagian pegawai merasa tidak adil atas tunjangan kinerja, dan menyebabkan persaingan antar pegawai, mereka menjadi terpengaruh untuk berkerja dengan sekedarnya saja.
Faktor Demografi Dan Literasi Finansial Terhadap Minat Masyarakat Menabung Di Bank Syariah (Studi Kasus Pada Masyarakat Kecamatan Air Salek Kabupaten Banyuasin) Sela Puji Lestari; Fakhrina; Iceu Sri Gustiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The aim of this researcher is to find out whether there is an influence of demographics and financial literacy on people’s interest in saving in Islamic banks (case study of the people of Air Salek sub-district, Banyuasin regency). Data analysis in this research used Smart-PLS 3.0 with correlation research methods. The data used is primary data. Data collection was by distributing questionnaires to 100 people in the Air Salek District, Banyuasin Regency. The results show that the results of the first hypothesis test show that the relationship between demographic variables and people's interest in saving has a correlation value of 0.643. This value means that there is a positive influence between demographic variables and people's interest in saving in Air Salek District, Banyuasi Regency. The results of the second hypothesis test show that there is a relationship between the financial literacy variable and interest people's savings have a correlation value of 0.554. This value means that there is a positive influence between the financial literacy variable and people's interest in saving in Air Salek District, Banyuasin Regency. Based on the calculation results, it shows that demographic variables and financial literacy variables have a positive effect on people's interest in saving in Air Salek District. This is proven by the R-square value of 0.458. This shows that the greater the influence of demographic variables and financial literacy, the better people's interest in saving will be.
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Net Profit Margin Terhadap Pertumbuhan Laba Bersih Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ( Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2019- Irma Sofia; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to examine the influence of the current ratio, debt to equity ratio, and net profit margin on the net profit growth of pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was the pharmaceutical sector, the sampling technique used purposive sampling technique, and 11 samples were obtained. The analytical methods used are descriptive anlysis, Classical Assumption Testing and Hypothesis Testing. The result of this research show that the Current Ratio (CR) has a negative effect on the growth of net profit of pharmaceutical sector manufacturing companies with a calculated t value of -1,047 < t table 3,18, Debt To Equity Ratio (DER) has a negative effect on the net profit growth of pharmaceutical sector manufacturing companies with the calculated t value is -0,141 < t table 3,18, and Net Profit Margin (NPM) has a negative effect on the growth of net profit of pharmaceutical sector manufacturing companies with the calculated t value -0,42 < t table 3,18 while simultaneously the Current Ratio (CR), Debt To Equity Ratio (DER), and Net Profit Margin (NPM) have a positive and significant effect on the net profit growth of pharmaceutical sector manufacturing companies with a calculated f value of 0,381 < f table 0,0283.
Perancangan Bisnis Digital Menggunakan Blogger Dan Media Sosial Untuk Meningkatkan Daya Tarik Penjualan Kue Putu Bambu Khas Medan Siti Latifah; Intania Nur Wanri; Rizkia Anilva; Faradika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The rapid development of information and communication technology, especially in the digital era, has changed the business landscape significantly. MSMEs (Micro, Small and Medium Enterprises) are one of the sectors that need to adapt quickly to remain competitive and develop amidst increasingly fierce competition. Digital transformation is a necessity for MSMEs in order to optimize the potential and vast market opportunities in cyberspace. So the aim of making this report is to make a positive contribution in supporting the growth and sustainability of MSMEs in the digital era. The Digital Business course provides an opportunity for us as students to apply web design concepts and the latest technology.
Pengembangan Platform Pembelajaran Digital Ana Frozen Food Learning untuk Peningkatan Pengetahuan dan Keterampilan Aliva Genta Gutawa; Fauziah Wulan Sari; Reka Putri; Faradika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Ana Frozen Food is a company specializing in frozen food, providing a diverse range of high-quality products crafted through meticulous manufacoring processes. With a focus on innovation ad hygiene, Ana Frozen Food ensures thet each product meets food safety standards and offers deightful flavors. Committed to meeting the needs of consumers seeking convenience and quality in frozen food, the company offers a variety of menu options
Pengaruh Financial Distress, Profitabilitas, dan Opini Audit terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 Yunita Ariyani; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of financial distress, profitability, and audit opinion on audit delay with company size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses a quantitative descriptive approach. The data used are secondary data and annual reports of energy sector companies listed on the IDX. The sampling technique in this study used non-probability sampling and the method used in this research is purposive sampling method. The samples in this study were 12 companies in the energy sector. The research results showed that partially financial distress and profitability had no significant effect on audit delay. Audit Opinion has a significant effect on audit delay. Company size is unable to moderate the influence of financial distress and profitability on audit delay. Meanwhile, company size is able to moderate the influence of audit opinion on audit delay.
Pengaruh Return On Asset (ROA), Price Earning Rasio (PER), Earning Per Share (EPS), Debt to Equity Rasio (DER), Price to Book Value (PBV) Terhadap Harga Saham (Study Kasus Pada Perusahaan Media Pertevisian dan Media Masa Yang Terdaftar Di Bursa Efek Indonesia Putri Rahayua; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The capital market is a means for companies to sell shares in an effort to increase long-term funding needs. With the implementation of new government regulations regarding the closure of analog television broadcasts, the selling value of shares in compact television media companies has decreased. This research examines Return On Assets (ROA), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) which are financial ratios to determine the performance of a company. company. company. This research aims to determine the effect of these five financial ratios on share prices in television media companies listed on the Indonesia Stock Exchange in 2018-2022. With a sample of 4 companies. The results of this research partially (ROA) and (PER) have an effect on stock prices, while (EPS), (DER), and (PBV) have no effect on stock prices.

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