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Jurnal Akuntansi Keuangan dan Bisnis
Published by Politeknik Caltex Riau
ISSN : 20850751     EISSN : 24769460     DOI : 10.35143/jakb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. 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 twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 191 Documents
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Efek Digitalisasi Terhadap Akuntansi Manajemen Nurul Fauziyyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5276

Abstract

This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist. Keyword: Digitalization, Management Accounting, Accounting, Digital Era.
Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan Mochamad Novelsyah; Wahyudin Nor; Rasidah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5296

Abstract

This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.
Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam Uswatun Hasanah; Tri Wahyu Oktavendi; Ihyaul Ulum
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5313

Abstract

The purpose of this study is to reveal the practice of Social Responsibility based on Islamic values. This study uses a qualitative-etnomedology approach with the unit of analysis is a Muslim Street Vendor. Depth interview is used for the data collection technique. The data analysis technique uses the stages of data reduction, data presentation, and verification. Muslim Street Vendors carry out Triple Bottom Line implementation, such as the profit from the sales of Muslim Street Vendors setting aside a portion of their profits for qurban. In terms of people, Muslim Street Vendors provide leftover food and also improve the welfare of their employees by providing incentives for every sale. Lastly, the planetary dimension is reflected in the activity of cleaning the surrounding outlets and disposing of garbage in its place, to maintain environmental sustainability. Islamic Values such as “ukhuwah” and gratitude are internalitation in implementation of SR. In other side, Spiritual Oriented also underlined in Implementation of SR., The implications of the practice of social responsibility seem small, but with the large number of street vendors, these small things can have a very big impact.
The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing Ilham Maulana Saud; Nida Shintya Maulida; Ietje Nazaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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

Abstract

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.
Analisis Keuangan dan Prediksi Kebangkrutan Akibat Pandemi Covid-19 Lucia Ari Diyani; Huda Aulia Rahman
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5326

Abstract

AbstrakTujuan penelitian ini untuk menilai beberapa faktor yang berpotensi dapat mengindikasikan kesulitan keuangan dan mengarah pada kebangkrutan. Penilaian dilihat dari kinerja keuangan pada setahun sebelum covid 19 dan setahun selama pandemi covid-19. Selain rasio keuangan, model Altman Z-Score digunakan untuk memprediksi kebangkrutan perusahaan. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa marketing untuk suku cadang kapal. Kinerja keuangan perusahaan dinilai berdasarkan rasio keuangan. Nilai ROA dan ROE PT KMB berada dalam kondisi tidak baik karena sangat rendah dibandingkan dengan standar industri. Rasio likuiditas yang diproksikan dengan current ratio dan cash ratio memperlihatkan penurunan current ratio, yang berarti perusahaan mengalami masalah likuiditas untuk melunasi utang jangka pendek. Rasio solvabilitas yang diproksikan dengan DAR dan DER menunjukkan bahwa laba ditahan perusahaan semakin mengecil akibat kerugian, sehingga ekuitas perusahaan merosot tajam. Rasio aktivitas yang diproksikan assets turnover dan fixed assets turnover menunjukkan bahwa terdapat penurunan atas perputaran aset dan aset tetap yang juga memberikan sinyal bahwa aktivitas penjualan melemah. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan tidak dalam kondisi yang baik berdasarkan analisis rasio keuangan serta model Altman Z-Score. Kata kunci: Financial Ratio Analysis, Financial Performance, Bankruptcy Prediction Abstract The purpose of this study was to assess several factors that could potentially indicate financial difficulties and lead to bankruptcy. The assessment is seen from financial performance in the year before covid 19 and a year during the covid-19 pandemic. In addition to financial ratios, the Altman Z-Score model is used to predict company bankruptcy. This research was conducted on companies engaged in marketing services for ship spare parts. The company's financial performance is assessed based on financial ratios. PT KMB's ROA and ROE values ​​are not in good condition because they are very low compared to industry standards. The liquidity ratio proxied by the current ratio and cash ratio shows a decrease in the current ratio, which means the company is experiencing liquidity problems to pay off short-term debt. The solvency ratio proxied by DAR and DER shows that the company's retained earnings are getting smaller due to losses, so the company's equity has fallen sharply. The activity ratio proxied by assets turnover and fixed asset turnover shows that there is a decrease in asset and fixed asset turnover which also signals that sales activity is weakening. The results showed that the company's financial performance was not in good condition based on the analysis of financial ratios and the Altman Z-Score model. Keywords: Analisis Rasio Keuangan, Kinerja Keuangan, Prediksi Kebangkrutan
Weak Form Efficiency of Cryptocurrency and Precious Metal Market in the Midst of Covid-19 Pandemic Dilla Andharini; Robiyanto Robiyanto; Harijono Harijono
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5329

Abstract

Precious metals and cryptocurrencies are one of the most preferred investment instruments during the Covid-19 pandemic. There are three types of market efficiency, weak form efficiency, semi-strong, and strong form efficiency; this is disclosed in the efficient market hypothesis proposed by Fama in several of his works. Efficient or inefficient market can be seen from the returns obtained by the market participants, market participants will get a reasonable return if they are in an efficient market. This study aims to determine whether the precious metals and cryptocurrency markets are efficient in the weak form. Run test and Augmented Dickey-Fuller test are used to determine the randomness of price movements (random walk). The more random the price, the more efficient it will be in the weak form. The period used in this study is January 1, 2019 to June 30, 2021. The results of this study are the price of precious metals runs randomly during the Covid-19 pandemic, which means that the precious metal market is efficient in a weak form. Meanwhile, the results of the cryptocurrency return test show that the cryptocurrency market is inefficient in the weak form during the Covid-19 pandemic.
Firm Value and Real Earnings Management: Moderating Role of Board Independence and CEO Duality Adhitya Agri Putra; Meliza Putriyanti Zifi
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5332

Abstract

This research aims to examine the moderating role of board independence and CEO duality on the effect of real earnings management (hereafter REM) on firm value. This research uses 867 manufacturing firm-year listed on the Indonesian Stock Exchange 2012-2019 as a research sample. Board independence includes a proportion of independent commissioners in the board, the interlock of independent commissioners. CEO duality refers to the affiliation between the CEO and the board of commissioners. REM is measured by over sales, overproduction, and discretionary expenses cutting activities. Firm value is measured by Tobin's Q. REM has a positive effect on firm value when the proportion of independent commissioner, interlock of the independent commissioner, committee overlap of the independent commissioner are higher. On the other hand, REM has a negative effect on firm value when there is a CEO duality.
Tax Avoidance : dipengaruhi oleh Faktor Tata Kelola dan Enviromental Uncertainty Vidiyanna Rizal Putri; Muftikasari Ayu Raras Asih; Firda Nururrahma; Tiara Safina Rifkasari
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5352

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari pengendalian internal, kepemilikan institusional, dan ketidakpastian lingkungan terhadap penghindaran pajak. Pengujian yang di lakukan melibatkan ukuran perusahaan dan profitabilitas (ROA) sebagai variabel kontrol. Total 24 perusahaan dalam industri perbankan yang terdaftar dalam Bursa Efek Indonesia dari tahun 2015-2019 menjadi sampel dalam penelitian ini. Hasil penelitian menujukkan bahwa efektivitas pengendalian internal memiliki pengaruh negatif terhadap tax avoidance, kepemilikan institusional berpengaruh positif terhadap tax avoidance, dan ketidakpastian lingkungan tidak berpengaruh terhadap tax avoidance. Keywords: Tax avoidance; Internal control; Institutional ownership; Uncertainity environment
Analisis Perbandingan Reaksi Pasar Modal Terhadap Pengumuman Ppkm Varian Delta Dengan Ppkm Varian Omicron Covid-19 Hamdani Arifulsyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5380

Abstract

Reaksi pasar modal dalam bentuk Abnormal return dan Trading Volume Activity diuji apakah berpengaruh terhadap diumumkannya PPKM untuk kasus Delta dan Omicron COVID-19, untuk perusahaan LQ 45 yang listed di BEI tahun 2021 (akasus Delta) dan 2022 (kasus Omicron), dengan periode pengamatan 5 hari sebelum pengumuman PPKM kasus Delta dan Omicron dan 5 hari setelah pengumuman kasus kasus Delta dan Omicron . Untuk variable Abnormal return dan Trading Volume Activity sebagai perwakilan reaksi pasar modal keduanya tidak terlalu berpengaruh terhadap diumumkannya PPKM oleh Presiden RI, baik untuk kasus Delta dan Omicron dengan menggunakan Uji Wilcoxon.
Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran: Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran Adrian Irnanda Pratama; Fachroh Fiddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5383

Abstract

Transformasi akuntansi era digital seperti automasi proses akuntansi yang transaksional dan harus real time dan integrated reporting mengharuskan akuntan memiliki digital mindset dan mengasah digital competence dalam penguasaan software akuntansi. Penelitian ini melihat faktor yang mempengaruhi minat mahasiswa akuntansi menggunakan software akuntansi dalam proses pembelajaran. Hasil penelitian menunjukkan computer anxiety dan computer attitude tidak berpengaruh terhadap minat mahasiswa dalam menggunakan software akuntansi dalam proses pembelajaran akuntansi. Sedangkan computer self efficacy dan kondisi yang memfasilitasi pemakai berpengaruh terhadap minat mahasiswa menggunakan software akuntansi dalam proses pembelajaran akuntansi.

Page 16 of 20 | Total Record : 191

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