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p-Index From 2021 - 2026
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All Journal Studi Akuntansi, Keuangan, dan Manajemen Jurnal Bisnis dan Pemasaran Digital
Ulin Nuha Alfani
Politeknik Negeri Lampung, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Fitri Mareta; Damayanti Damayanti; Depita Anggraini; Ulin Nuha Alfani
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality Syifa Salsabilla Zahra Annisa; Nurmala Nurmala; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7250

Abstract

Purpose: This study examines how accounting conservatism, firm size, and earnings persistence are associated with earnings quality in Indonesian food and beverage firms during 2021-2024, a period of post-pandemic operating adjustment.Methods: Using audited annual-report data from 50 purposively selected IDX-listed firms (200 firm-year observations), the study estimates an accrual-based model after the documented data-screening process. Earnings quality is proxied by signed Modified Jones discretionary accruals, conservatism by the Givoly-Hayn accrual measure, size by logged total assets, and persistence by an autoregressive earnings coefficient.Results: Conservatism and firm size are negatively associated with discretionary accruals (p < .001), which indicates higher quality under the study’s inverse proxy. Persistence is not significant (p = .704). The joint model is significant, but its high explanatory power requires caution because the principal measures contain related accrual information.Limitations: The evidence is sector-specific, uses signed discretionary accruals, relies on a short persistence window, and inherits the source thesis’s undocumented case-level rule for the 14 outlier exclusions. The observational design supports association rather than causal inference.Conclusions: Prudential recognition and organizational scale correspond to lower discretionary accruals, whereas persistence does not explain this accrual-based quality proxy. The results support stronger review of accrual judgments and internal controls, especially when interpreting stable earnings during recovery periods.Contributions: The findings extend Indonesian evidence by connecting reporting prudence, organizational monitoring capacity, and earnings sustainability while keeping the economic concept of earnings quality distinct from its discretionary-accrual proxy.
Effects of Financial Distress, Corporate Complexity, and Audit Committee Size on Interim Financial Report Publication Intervals Ni Putu Widyawati; Rusmianto Rusmianto; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7346

Abstract

Purpose: This study examines the associations of financial distress, corporate complexity, and audit committee size with the publication interval of interim financial reports issued by financial-sector companies listed on the Indonesia Stock Exchange during 2022-2025.Research methodology: The dependent variable is the number of days from interim period-end to IDX publication, so a larger value indicates slower publication. The archival sample contains 180 firm-quarter observations from 15 companies. Fractional-rank transformation and the thesis outlier procedure left 154 observations, and first-order Cochrane-Orcutt lagging yielded 153 effective regression cases.Results: The financial health score used as the distress proxy is not significant (B = 0.057, p = 0.520). Corporate complexity is positively associated with a longer publication interval (B = 0.436, p = 0.001), while audit committee size is not significant (B = 8.396, p = 0.288). The joint model is significant (F = 4.149, p = 0.007, adjusted R-squared = 0.059).Conclusion: Corporate complexity is the only predictor that significantly differentiates publication intervals. Financial condition and audit committee member count do not explain interval variation individually in the reported model.Limitation: The sample covers one sector, audit committee size has limited variation, the thesis does not report the case-level outlier cut-off, and negative initial publication intervals require source-date verification.Contribution: The study extends evidence on interim reporting in Indonesia's financial sector and clarifies that the dependent variable measures publication lag rather than publication speed. It also shows why audit committee size should be separated from oversight quality.
Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality Syifa Salsabilla Zahra Annisa; Nurmala Nurmala; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7250

Abstract

Purpose: This study examines how accounting conservatism, firm size, and earnings persistence are associated with earnings quality in Indonesian food and beverage firms during 2021-2024, a period of post-pandemic operating adjustment.Methods: Using audited annual-report data from 50 purposively selected IDX-listed firms (200 firm-year observations), the study estimates an accrual-based model after the documented data-screening process. Earnings quality is proxied by signed Modified Jones discretionary accruals, conservatism by the Givoly-Hayn accrual measure, size by logged total assets, and persistence by an autoregressive earnings coefficient.Results: Conservatism and firm size are negatively associated with discretionary accruals (p < .001), which indicates higher quality under the study’s inverse proxy. Persistence is not significant (p = .704). The joint model is significant, but its high explanatory power requires caution because the principal measures contain related accrual information.Limitations: The evidence is sector-specific, uses signed discretionary accruals, relies on a short persistence window, and inherits the source thesis’s undocumented case-level rule for the 14 outlier exclusions. The observational design supports association rather than causal inference.Conclusions: Prudential recognition and organizational scale correspond to lower discretionary accruals, whereas persistence does not explain this accrual-based quality proxy. The results support stronger review of accrual judgments and internal controls, especially when interpreting stable earnings during recovery periods.Contributions: Theoretically, this study extends contemporary agency theory and positive accounting theory by explaining how accounting conservatism and firm size relate to earnings quality. Practically, it provides insights for improving financial reporting transparency and strengthening internal controls.
Effects of Financial Distress, Corporate Complexity, and Audit Committee Size on Interim Financial Report Publication Intervals Ni Putu Widyawati; Rusmianto Rusmianto; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7346

Abstract

Purpose: This study examines the associations of financial distress, corporate complexity, and audit committee size with the publication interval of interim financial reports issued by financial-sector companies listed on the Indonesia Stock Exchange during 2022-2025.Research methodology: The dependent variable is the number of days from interim period-end to IDX publication, so a larger value indicates slower publication. The archival sample contains 180 firm-quarter observations from 15 companies. Fractional-rank transformation and the thesis outlier procedure left 154 observations, and first-order Cochrane-Orcutt lagging yielded 153 effective regression cases.Results: The financial health score used as the distress proxy is not significant (B = 0.057, p = 0.520). Corporate complexity is positively associated with a longer publication interval (B = 0.436, p = 0.001), while audit committee size is not significant (B = 8.396, p = 0.288). The joint model is significant (F = 4.149, p = 0.007, adjusted R-squared = 0.059).Conclusion: Corporate complexity is the only predictor that significantly differentiates publication intervals. Financial condition and audit committee member count do not explain interval variation individually in the reported model.Limitation: The sample covers one sector, audit committee size has limited variation, the thesis does not report the case-level outlier cut-off, and negative initial publication intervals require source-date verification.Contribution: The study extends evidence on interim reporting in Indonesia's financial sector and clarifies that the dependent variable measures publication lag rather than publication speed. It also shows why audit committee size should be separated from oversight quality.
Co-Authors Damayanti Damayanti Depita Anggraini Fitri Mareta Ni Putu Widyawati Nurmala Nurmala Rusmianto Rusmianto Syifa Salsabilla Zahra Annisa