Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Kontemporer
Sihar Tigor Benjamin Tambunan
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS Tambunan, Sihar Tigor Benjamin; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 16 No. 1 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i1.5148

Abstract

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison.Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals,  have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices. 
Stakeholder’s Role, Cash Slack and Sustainability Report on Stock Investment Decisions: Experimental Study Jesica Handoko; Sihar Tigor Benjamin Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.84480

Abstract

The current research aims to prove whether independent variables stakeholder’s role, cash slack and sustainability reports have an influence on stock investment decisions from stakeholders. 2x2x2 between-subjects experimental design is conducted to test the hypothesis. The study involved private sector employees and undergraduate students related with Accounting major, serving as representatives for employees and investors. Out of the participants, 84 successfully completed the manipulation check questions, and their responses were analyzed to test the research hypothesis. The results indicate that stakeholders significantly impact stock investment decisions. There is also an interaction between the role of stakeholders and sustainability reports on stock investment decisions. However, there were no direct of interaction effect of cash slack on these decisions. These outcomes suggest that stakeholders interpret the information provided by management in varied ways, highlighting the need for management to foster alignment among different parties.
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Dian Purnama Sari; Tigor Tambunan; Natalia Kristina; Joshua Leong; Eirene Puspita Wardoyo
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY Jesica Handoko; Sihar Tigor B. Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2500

Abstract

The high increase in the number of young investors in the Indonesian capital market encourages the need to conduct research regarding what investors or potential investors consider when making decisions. Previous research shows the need to use primary data that not only includes rational and irrational factors, but also considers accounting information, both internal and published to external parties. The current research aims to prove whether financial slack and voluntary reporting will support stock investment decisions made by young investors. An experimental research witH2x2between-subjects design is conducted to provide empirical support regarding the usefulness of internal and external information in stock investment decisions. The sample was 93 undergraduate students majoring in Accounting who had at least taken or were currently taking courses related to Stock Investment. Some of them are regular visitors to the Investment Clinic from the Business Faculty in Surabaya. Sixty-three data from participants who successfully answered the manipulation check questions were processed to answer the research hypothesis. The statistical tool analysis of variance is used to test the hypothesis. Research findings show that financial slack was not influencing stock investment decisions, while voluntary reporting in the form of Sustainability Reporting is proven to influence stock investment decisions of young participants. Another result is the interaction effect of financial slack and voluntary reporting on stock investment decisions, which shows the importance of disclosure about the use of slack resources because it will influence investor decisions
Co-Authors Agnes Utari Widyaningdyah Ceicilia Bintang Hari Yudhanti Dian Purnamasari Eirene Puspita Wardoyo Jesica Handoko Joshua Leong Natalia Kristina