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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 62 Documents
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Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Pada Kantor Samsat Padang Tahun 2016-2020 Nini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS)
Publisher : CV. ITTC INDONESIA

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Abstract

This study will be used to determine the compliance of motorized vehicle taxpayers with Samsat Padang and to find out the inhibiting factors and drivers of vehicle tax compliance and the efforts made by Samsat to increase local tax revenues. The method used in this study is qualitative descriptive, with this method researchers can conduct direct interviews with the aim of knowing the compliance of motorized vehicle taxpayers at the Padang Samsat and also direct observations. The results of the study regarding the compliance of motorized vehicle taxpayers have been fairly obedient even the level of compliance of taxpayers at the Padang Samsat office has reached 95% of the total 395,625 taxpayers, this is supported by various driving factors that are being pursued by the Samsat so that taxpayers are always obedient and not violating obligations, there was only a decline in 2019-2020 due to Covid-19 which made the economy decline so that income was not fixed and it became difficult to make payments. The arrears of tax payable are only 5-10% percent rate. From the vehicle taxpayer compliance which has been very good, it can be seen that there is an increase in motor vehicle tax revenues that have exceeded the percentage target that has exceeded 100%. The increase in revenue also affects local tax revenues where from the results of the study that the contribution of motor vehicle taxes to local taxes reaches 70% as evidenced by the data obtained in 2016 the contribution reached 73%. This proves that the increase in motor vehicle tax revenues from efforts to maintain vehicle tax compliance ensures an increase in regional tax revenues.
Analisis Persepsi Atas Faktor-Faktor Yang Berpengaruh Terhadap Keinginan Seseorang Menjadi Whistleblower (Studi Kasus pada Mahasiswa S1 Akuntansi Perguruan Tinggi Negeri dan Swasta di Kota Padang) Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS)
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the perception of students to become a whistleblower based on the role of students. This study uses independent variables (X) such as Agent of Change (X1), Social Control (X2), and Iron Stock (X3), and the dependent variable (Y) is the student's perception to become a whistleblower (Y). Its population is undergraduate student of Accountancy Force 2014 registered in State and Private University in Padang City.This research uses purposive sampling method, that is sampling by using certain criteria. The number of samples in this study were 80 students. The data collection method used is by distributing questionnaires. Data analysis method used is classical assumption test, multiple linear regression analysis, and coefficient determination test, while to test the hypothesis used t test, and F test with the help of SPSS version 21. Instrument data collection using questionnaires with likert scale which respectively tested and tested and qualified for validity and reliability.The result of this research shows that the variable of agent of change, social control and iron stock with the value of coefficient of determination (Adjusted R Square) is 0,533 or 53,3% that influence student perception to become a whistleblower while the rest 46,7% influenced by other variables not examined in this study. Partially, the variable of agent of change have positive and significant influence to the perception of the student to become a whistleblower with the level of significance value (0,021), social control variable have positive and significant influence to the student perception to become a whistleblower with significance value level (0,007) and variable of iron stock has a positive and significant effect on the students' perception to become a whistleblower with significance level (0.001).Variable agent of change, social control and iron stock simultaneously have a positive influence on students' perception to become a whistleblower, it is seen from the value of F arithmetic of 31,048 with significance value (0.000).
Analisis Perbedaan Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah (APBD) Pada Covid-19instansi Pemerintah Sumatera Barat Di Masa Sebelum Dan Saat Pandemi ( Studi Pada Ringkasan APBD Kabupaten/Kota Sesumatera Barat Periode 2017-2020 ) Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS)
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the difference in effectiveness and efficiency of regional revenue and spending budgets (APBD) in west Sumatra government agencies in the period before and during the covid-19 pandemic (study on summary apbd district / city in West Sumatra period 2017-2020). The population in this study is all districts / cities in West Sumatra in 2017 to 2020. The number of samples in this study is 19 districts / cities in West Sumatra.The data analysis technique used is multiple regression analysis with SPSS version 23. The data used in this study is secondary data. The results of the analysis showed that there was no difference in the level of effectiveness in the revenue and spending budgets of West Sumatra province before and during the Covid-19 pandemic and there was no difference in the level of efficiency ratio in the revenue and spending budgets of West Sumatra province before and during the Covid-19 pandemic.
Pengaruh Jumlah Bagi Hasil Deposito, Likuiditas, Dan Inflasi Terhadap Jumlah Deposito Mudharabah Pada Bank Muamalat Indonesia Periode 2013-2017 Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS)
Publisher : CV. ITTC INDONESIA

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Abstract

This research is a study on Regional Original Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds on economic growth in Indonesia. This research takes the title: "The Effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on economic growth in Indonesia in 2013-2017. The purpose of this study was to determine the effect of Regional Original Revenues, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds on economic growth in Indonesia.The population in this study is all data from the Original Regional Revenue, the General Allocation Fund, the Special Allocation Fund, and the Profit Sharing Fund in Indonesia. The method used in sampling is purposive sampling. The number of samples taken in this study are Regional Original Revenues, General Allocation Funds, Special Allocation Funds, and 29 provincial Revenue Sharing Funds from 2013-2017.Based on the results of research and data analysis using multiple linear regression analysis shows that: (1) Regional Original Revenue influences economic growth, (2) General Allocation Fund does not affect economic growth, (3) Special Allocation Fund does not affect economic growth, (4) Revenue Sharing Funds do not affect economic growth, (5) Regional Own Revenues, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds together affect economic growth.
Analisis Pergerakan Harga Saham Garuda Sebelum Dan Sesudah Pemecatan Direktur Utama Garuda Oleh Mentri BUMN Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS)
Publisher : CV. ITTC INDONESIA

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Abstract

The main purpose of this research is to find out the abnormal return (AR) of Garuda Indonesia shares and to find out the Trading Volume Activity (TVA) of Garuda Indonesia shares. This study uses an event study (event study). Event study is a study that studies the reaction of the capital market to an event whose information is published as an announcement, namely by analyzing changes in the object under study in connection with events that have occurred. Event studies can be used in several events such as elections, political unrest, terrorist attacks, wars, or corporate actions carried out by companies such as rights issues, stock splits, bonus shares, dividend distributions, initial public offerings, stock conversions and so on. shows that there is a difference in Trading Volume Activity between before and after. This is because the t-count value is 2.818 and the significance value (0.031) <0.05. then the second hypothesis Ho is rejected, Ha is accepted. This means that the higher the value of the previous Trading Volume Activity, the value of the Trading Volume Activity after that will not change
Pengaruh Profitabilitas, Ukuran Perusahaan dan Intensitas Modal Terhadap Tax Avoidance (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Listing di Bursa Efek Indonesia 2018-2021) Ingra Sovita Sovita; Fadilah Nurul Khairat
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.977 KB) | DOI: 10.47233/jakbs.v1i2.19

Abstract

Differences in interests between taxpayers and the government lead to tax avoidance actions carried out by taxpayers, one of which is by taking advantage of loopholes in tax legislation. This study aims to determine and analyze the effect of profitability, firm size and capital intensity on tax avoidance. The sample in this study is a food and beverage sub-sector manufacturing company for the 2018-2021 period. The sample selection technique used a purposive sampling method in order to obtain a sample of 13 companies with 56 observational data. Testing was carried out with the help of SPSS (Statistical Product and Service Solution) and data analysis using in this study using multiple linear regression analysis. The results showed that firm size has a significant negative effect on tax avoidance, while profitability and capital intensity have no effect on tax avoidance.
Manajemen Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP Kota Medan (Studi Kasus Mahasiswa di Kota Medan) Putri Apriyani br Rangkuti; Fadillah Hanum; Dini Lestari
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.758 KB) | DOI: 10.47233/jakbs.v1i2.20

Abstract

Personal financial management is the application of the concept of financial management at the individual level. Financial management, which includes financial planning, management and administrative activities, is very important in achieving economic health. Planning activities include planning activities for the results that will be used for all. The purpose of this research is to find out how students who receive KIP scholarships can manage their finances. This study used a qualitative descriptive approach with a sample of some students who received KIP scholarships for lectures in the city of Medan. In this study used data collection methods in the form of observation, interviews, and literature study. The results showed that students who received KIP scholarships were able to use the funds as well as possible, especially for living costs and other college needs. However, the funds provided were still insufficient to meet these needs, coupled with the ever increasing needs and selling prices, transportation services, fuel, and others also increasing. Some of them even work part time or are supported by their families to cover the shortfall
Pengaruh DPR, ROA Dan Inflasi Terhadap Volatilitas Harga Saham Ratu Andhita Trihadiyanti; Immas Nurhayati; Renea Shinta Aminda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.54 KB) | DOI: 10.47233/jakbs.v1i2.21

Abstract

This study aims to determine the simultaneous and partial effect of the Dividend Payout Ratio, Return On Assets and Inflation on Stock Price Volatility in Property, Real Estate, And Building Construction sector companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The objects of this research are all property, real estate, and building construction companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The sampling method used purposive sampling with a total of 5 companies in the Property, Real Estate and Building Construction sector. The data analysis method used is the classical assumption test, panel data regression analysis, analysis of the correlation coefficient and determination, hypothesis testing using the t test (partial) and f test (simultaneous). The results using the t (partial) test show that the Dividend Payout Ratio variable has a significant effect on Stock Price Volatility, while the Return On Assets and Inflation variables have no significant effect on Stock Price Volatility. Then the f (simultaneous) test shows that the variables Dividend Payout Ratio, Return On Assets and Inflation have a significant effect on stock price volatility.
Perlindungan Hukum Privasi Dan Data Pribadi Konsumen Pengguna Jasa Aplikasi Grab Ira Yanti; Muhammad Irwan Padli Nasution
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.33

Abstract

This study aims to analyze the regulation of personal data and legal protection of consumer personal data for misuse of personal data and efforts that can be made by consumers of online transportation services against misuse of consumer personal data with case studies ordering food from the grabfood application. This research uses internet searching method, interview searching and library research approach. Where this internet searching method is the process of searching data through internet media to obtain information based on references, journals, articles and legislation online relating to the object of research. In addition, internet searching is also interpreted as searching data using the internet in order to find supporting data needed for research. Internet searching is also known as online search method. The way to do this is through data tracking, through online media so that it allows researchers to utilize information data in the form of data or theory which if it can help to conduct research. Then the searching interview or interview is a conversation between two people to get some information that is useful for research. Interviews were conducted in this study by sharing several questions via social media with several research objects and finally the library research approach, namely conducting research from various library sources, including books, journals, magazines, newspapers, and documents used to search for objects. which are desired. Regulations for personal data protection in Indonesia are still regulated in several sectoral arrangements. Use of personal data without the consent of the owner of personal data, including misuse of personal data. In the terms of use of the grab service, consumer personal data settings are regulated in the grab privacy policy. The grab application protects grab users' personal data from data leaks and is used by other parties without the consent of the data owner. Meanwhile, the form of legal protection of personal data against misuse of personal data can be subject to sanctions in the form of imprisonment or administrative sanctions. There needs to be a comprehensive regulation that specifically regulates the protection of consumer personal data. Consumers can resolve disputes by deliberation, arbitration and court.
Peran Database Dalam Sistem Informasi Manajemen Kharisma Syahputri; Muhammad Irwan Padli Nasution
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Pada era globalisasi saat ini, kebutuhan akan informasi semakin penting dan mendesak. Keefektifan informasi sangat bergantung pada adanya fasilitas dan infrastruktur yang sesuai. Komputer tidak hanya digunakan di tempat kerja tetapi juga memainkan peran penting dalam kehidupan sehari-hari masyarakat. Oleh karena itu, implementasi sistem informasi manajemen berbasis komputer yang memberikan keunggulan kompetitif menjadi sangat penting dan diutamakan. Sistem-sistem ini, yang dikenal sebagai Sistem Informasi Manajemen (SIM), berfungsi untuk memproses transaksi organisasi, memberikan dukungan informasi, dan membantu dalam proses pengambilan keputusan. Keberhasilan SIM secara besar-besaran bergantung pada sistem database, yang merupakan komponen integral dari sistem secara keseluruhan. Untuk memahami lebih dalam peran database dalam sistem informasi manajemen, digunakan metode pendekatan deskriptif. Temuan penelitian ini menyoroti pentingnya database dalam sistem informasi manajemen.

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