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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 Perbandingan Sistem Pembiayaan Kredit Pemilikan Rumah (KPR) Pada Bank Syariah Dan Bank Konvensional Fifi Zhafirah; Vivi Silvia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini yang berjudul analisis perbandingan investasi Kredit Pemilikan Rumah (KPR) Sistem Syariah Dan Konvensional dilakukan dengan tujuan untuk memberikan pemahaman kepada nasabah atau masyarakat umum mengenai Kredit Pemilikan Rumah (KPR) diantara kedua sistem tersebut sebelum mereka memutuskan pilihan untuk berinvestasi disalah satu antara Pembiayaan Kredit Pemilikan Rumah (KPR) Syariah Dan Bank Konvensional. Data dikumpulkan dari hasil penelitian kepustakaan yang diperoleh melalui buku, jurnal dan internet dengan mengasimilasi pemikiran dan pendapat para ahli dan praktisi yang berkaitan langsung dan tidak langsung dengan pokok bahasan yang dibahas, setelah itu dilakukan tinjauan pustaka sesuai topik penelitian.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar Di BEI Tahun 2018 - 2022 Idrus Can; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of profitability, company size, and capital structure on company value. The population in this study is plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the observation period 2018 - 2022. This research was conducted on plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange using a quantitative approach. The data analysis technique used is multiple linear regression analysis processed using the SPSS program version 21. The results of this study show that profitability has a positive and insignificant effect on company value, company size has a negative and significant effect on company value, capital structure has a positive and significant effect on company value. Simultaneously profitability, size of the company and capital structure affects the value of plastic and packaging sub-sector companies listed on the IDX 2018 - 2022
Pengaruh Modal, Kemampuan Manajerial, Orientasi Pelanggan, Keunggulan Bersaing Dan E-Commerce Terhadap Kinerja UMKM Di Kota Padang Nuril Huda; Riani Sukma Wijaya
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 research is to analyze the influence of capital, managerial ability, customer orientation, competitive advantage and e-commerce on the perfomance of MSMEs. The location that is the object of research is MSMEs in Padang City. The data Processed is the result of distributing questionnaires to MSME players with a sample of 100 respondents. The research instrument used in this research used the likert scale method. The data analysis technique used in this research is multiple linar regression. The results of this research show that data using statistical calculations via the SPSS version 25 application shows that (1) capital has a positive and significant effect on MSME performance, (2) managerial ability has a positive and significant effect on MSME performance, (3) customer orientation has a positive effect and significant on the performance of MSMEs, (4) competitive advantage has a positive and significant effect on the perfomance of MSMEs, (5) e-commerce has a positive and significant effect on the performance of MSMEs, (6) capital, managerial ability, customer orientation, competitive advantage and e-commerce have a positive and significant effect together on the performance of MSMEs.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Daerah Terluar, Tertinggal, Terdepan (3T) (Studi Kasus Kecamatan Sikakap Kab. Kepualaun Mentawai) Dzaki Akbar Ramadhan Khamel; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to analyze Taxpayer Awareness, Tax Knowledge and Tax Sanctions on Taxpayer Compliance of two-wheeled motorized vehicles in disadvantaged, outermost, foremost (3t) areas (Case Study of Sikakap District, Kepulauan Mentawai). Based on the research results, the following four things were concluded. First, Taxpayer Awareness has a positive and significant effect on taxpayer compliance for two-wheeled motorized vehicles in the outermost, leading and disadvantaged areas (3T) with a significant value of 0.009 < 0.05. Second, Tax Knowledge has a positive and significant effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.021 < 0.05. Third, Tax Sanctions have a positive and significant effect on Taxpayer compliance for two-wheeled motorized vehicles with a significant value of 0.01 < 0.05. Fourth, research results using the F test showed that simultaneously Taxpayer Awareness, Taxpayer Compliance, Tax Sanctions had a positive effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.000 and a calculated F value of 418,483 > F table 17,750
Peran Good Corporate Governance (GCG) Dalam Optimalisas Layanan Mustahik Zakat Di Dompet Dhuafa Palembang Fitriyada; Rinol Sumantri; Iceu Sri Gustiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

"Lamusta" is an activities oriented towards serving and consulting on community issues with a Dawah approach, aiming to provide contributions and solutions to the issues faced by recipients (recipient) and to create programs that enhance the dignity and well-being of the underprivileged. This research aims to analyze the implementation of Good Corporate Governance (GCG) in optimizing zakat services for Mustahik in Dompet Duafa Palembang, South Sumatra. The research methodology used for this study is a qualitative approach, employing techniques such as interviews, documentation, and observation. The findings of this research reveal that the of Good Corporate Governance (GCG) in the optimization of zakat services is not yet optimal, primarily due to a lack of promptness in providing assistance to beneficiaries (Mustahik). Furthermore, the human resources responsible for conducting surveys and delivering aid are identified as inhibiting factors. It is hoped that the role of Good Corporate Governance (GCG) can be improved in the future, particularly in terms of responsiveness.
Pengaruh Mobile Banking, Ukuran Perusahaan, Struktur Modal dan Growth Opportunity terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022 Fika Yuliastanti; Indrayeni
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 the direct influence of mobile banking, company size, capital structure and growth opportunity on financial performance in the Banking Company Sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The data used as samples in this research are annual reports and financial reports of banking companies listed on the IDX for the 2018-2022 period. The method used in this research is a quantitative method. The sampling used was a purposive sampling technique. The model used in this research is a regression model processed with the statistical data processing application SPSS version 21. The results of the research show that mobile banking has a significant effect on financial performance. Company size has a positive and significant effect on financial performance. Capital structure has no significant effect on financial performance and growth opportunity has no significant effect on financial performance. Simultaneous results of mobile banking, company size, capital structure and growth opportunity together have a significant effect on financial performance. The contribution of this research is expected to become a basis for banks in evaluating financial performance from efforts to utilize mobile banking, increasing the number of assets as an illustration of company size and banking companies can consider capital structure management and growth opportunities to improve the quality of financial performance in the future. Apart from that, it is a suggestion for the public to support bank performance through the use of banking products. As well as suggestions for the government and investors in making the right decisions.
Pengaruh Struktur Modal, Likuditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI Tahun 2018 - 2022 Akmal Mufid; Indrayeni
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 examine the influence of capital structure, liquidity and company size on company profitability. The population used in this research is all automotive sub-sector companies listed on the Indonesian stock exchange for the 2018-2022 period. The number of samples in this study was 59 samples. This research uses a quantitative approach. The data analysis technique used is multiple linear analysis which was processed using the SPSS 21 program. The results of this research show that capital structure has a negative and significant effect on company profitability. Liquidity does not have a significant effect on company profitability and company size does not have a significant effect on company profitability. Simultaneously, capital structure, liquidity and company size influence the profitability of automotive sub-sector companies listed on the Indonesian stock exchange for the 2018-2022 period. It is hoped that the results of this research can be used by interested parties such as companies in taking preventive measures to avoid bankruptcy as well as investors in making decisions on investments invested.
Pengaruh Literasi Keuangan, Efikasi Diri dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Kecamatan Padang Timur Salsabilla Audina Alwi; Riani Sukma Wijaya
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 find out that financial literacy, self-efficacy and entrepreneurial competence can influence the success of micro and small businesses and to find out how they influence them simultaneously. The research design used used quantitative methods. The subjects of this research are MSME business actors who have been running a business for at least 1 year. This research uses questionnaires that are distributed directly as data collection material. The sample in this research is 100 respondents, which are analyzed using SPSS 25. The results of this research show that financial literacy, self-efficacy and entrepreneurial competence have a positive effect on the success of micro and small businesses. In the F Test of financial literacy, self-efficacy and entrepreneurial competence simultaneously and significantly influence the success of micro and small businesses.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI Rizki Harnita; Nur Ahmadi Bi Rahmani; Khairina Tambunan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to determine the effect of profitability, leverage and company size on stock prices in property and real estate companies listed on the Indonesia Stock Exchange (IDX). In this study using quantitative methods with an associative approach. The population used in this study is the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period, which is 21 companies. In this study, samples were taken using purposive sampling techniques based on certain criteria. The secondary data obtained were analyzed through the Eviews 12 Software program. The results of the first study show that Profitability does not have a significant effect on Stock Price. Secondly, it shows that Leverage has a significant effect on Share Price. Third, it shows that Company Size has a significant effect on Stock Price. Fourth, simultaneously Profitability, Leverage and Company Size have a significant effect on Share Price.
Pengaruh Indeks Harga Saham Syariah Internasional dan Variabel Makroekonomi Terhadap Jakarta Islamic Index (JII) Tahun 2018-2022 Shovi Wahyuni; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The stock market has a strategic role in the development of a country's economy in the era of globalization, including the Islamic stock market. The Islamic stock market is very important in supporting the economy which can have an impact on real market growth through sharia-based investment. The purpose of this study is to determine the effect of the international sharia stock price index and macroeconomic variables on the Jakarta Islamic index (JII) for the period 2018-2022. This type of research uses quantitative research, namely by estimating regression models using time series data. The data used is secondary data using a sample of 60 consisting of monthly all variables during 2018-2022 which can be from the Closing Price data. This research data analysis technique uses multiple linear regression analysis techniques with the help of the SPSS version 21 program. Based on the discussion that has been stated regarding the Effect of the International Sharia Stock Price Index and Macroeconomic Variables on the Jakarta Islamic Index (JII) for the 2018-2022 period, it can be concluded that the results of this study show that partially the international stock price index variable has a negative and significant effect on the Jakarta Islamic Index (JJI) with a coefficient of 0, the t value is -5,025 < t table 2,003 and a significance value of 0.000 which means less than 0.05. The rupiah exchange rate has a negative and significant effect on the Jakarta Islamic Index (JJI) as indicated by the t value of -7,265 < t table 2.003 and a significance value of 0.000 which is smaller than 0.05, and the inflation rate has a positive and significant effect on the Jakarta Islamic Index (JJI) with a t value of 4,448> t table 2.003 and a significance value of 0.000 which is smaller than 0.05. Simultaneously (f) all variables have a positive and significant effect on the Jakarta Islamic Index (JJI) with a value of f count 43.201> f table 2.764 and a significant level of 0.000, the coefficient of determination shown through the Adjusted R square value of 68.2% while the remaining 31.8% is explained by other factors not included in this study.

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