cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota medan,
Sumatera utara
INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 11 No. 1 (2025): Mei 2025" : 5 Documents clear
The Effectiveness of Customer Experience and Customer Value on Customer Loyalty at Cinepolis Batam with Customer Satisfaction as an Intervening Variable Rexy Mainaki; Nur Elfi Husda
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14162

Abstract

The entertainment industry is currently experiencing significant growth and is increasingly in demand by both individuals and society. This study applies the theory of service marketing and customer behavior, which focuses on marketing concepts and the behavior of customers during transactions. The purpose of this research is to assess the impact of customer experience and customer value on customer loyalty, with customer satisfaction acting as an intervening variable at Cinepolis Mall Botania 2 Batam during March 2024. The population for this study consists of individuals who purchased tickets, food, and beverages during March 2024, totaling 9,083 people. The sample includes 293 respondents, representing the average audience for that period. The data analysis method involves a quantitative approach used a questionnaire and SmartPLS analysis tool. The tests conducted include validity and reliability assessments using the outer model and inner model. The findings from the data tests indicate that while customer experience does not influence customer loyalty, other hypotheses examined in the study do show a significant impact
Peran Risiko Kredit Memoderasi Hubungan Efisiensi Operasional, Likuiditas Dan Kinerja Perbankan Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Nyoman Sunarta; Putu Putri Prawitasari; Dhea Fitrisia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14223

Abstract

Maximising banking performance involves optimising operational, financial, and risk management aspects. Operational efficiency, liquidity, and credit risk are key factors. This study is based on the theory of decision making and risk management. The research objective is to examine the effect of operational efficiency and liquidity on banking performance, as well as the moderating role of credit risk. The research was conducted on 223 BPR data in Denpasar (2020-2023). The novelty of the research lies in the context of BPR Denpasar and moderation analysis of credit risk. The results show that operational efficiency and liquidity affect banking performance. Meanwhile, credit risk moderates the relationship between operational efficiency and banking performance and credit risk does not moderate the relationship between liquidity and banking performance
The Dual Effect of Board Gender and Female Director Independence on Firm Performance in Malaysia Siti Fatimah Mohd Jamaluddin; Aliana Shazma Amir; Zulaikha Rabitah Zaidi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14370

Abstract

Corporate governance plays an increasingly important role in shaping firm performance, particularly in emerging markets such as Malaysia. This study examines the impact of corporate governance factors, specifically board gender diversity and board independence, on firm performance among the top 100 companies listed on Bursa Malaysia. Grounded in Agency Theory, this research explores how diverse board structures influence decision-making and firm outcomes. Agency Theory suggests that an effective board acts as a monitoring mechanism to align the interests of managers and shareholders, reducing agency costs and enhancing firm performance. Board gender diversity, in particular, contributes to stronger oversight, improved decision-making, and greater accountability. Using quantitative data extracted from the 2021 annual reports, the study analyzes the relationship between the number of female directors and independent directors with firm performance, measured by Return on Assets (ROA). The findings indicate a positive correlation between board gender diversity and firm performance, suggesting that greater female representation on boards strengthens governance effectiveness. However, board independence does not appear to have a significant effect on firm performance, possibly due to varying levels of engagement and expertise among independent directors. These results contribute to the ongoing discussion on corporate governance and firm success, offering insights for policymakers and stakeholders. Given that the percentage of female directors in Malaysia remains relatively stable, the findings may not fully capture the potential long-term effects of increased gender diversity. It is recommended that companies and regulatory bodies further promote gender equality by encouraging higher female participation in the workforce and increasing the representation of women on corporate boards to enhance governance effectiveness and mitigate agency conflicts
The Influence of The Level of Trust, The Level of Awareness and Understanding of Tax Regulations on the Compliance of MSMEs Taxpayers in Waingapu City, NTT Agrensia Rambu Danga Atta Kay; Azfa Mutiara Ahmad Pabulo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14464

Abstract

MSME taxpayer compliance is an effort to increase tax revenue. The purpose of the study is to analyze the relationship between MSME taxpayer compliance in Waingapu City on three main factors, namely the level of trust, level of awareness, and understanding of tax regulations. The research is based on attribution theory, which identifies the causes of individual behavior from internal or external factors. The research focuses on highlighting internal factors in shaping MSME taxpayer compliance. A quantitative approach was applied to a population of all MSME taxpayers in Waingapu City. Purposive sampling was the method used, and 97 respondents fulfilled the requirements as a sample. The research utilized primary data from distributing questionnaires to respondents and analyzed using multiple linear regression then processed with SPSS 25. The results revealed that the level of trust has no significant effect on MSME taxpayer compliance, as evidenced by the t-test value > 0.05. Conversely, the level of awareness and understanding of tax regulations has a significant effect, as evidenced by the t-test value < 0.05. So it is concluded that the level of awareness and understanding of tax regulations play a crucial role in influencing the level of compliance of MSME taxpayers.
The Effect of Corporate Governance and Environmental, Social, and Governance Performance on Firm Value: Case Study of Energy Sector Companies in Indonesia Miranda Yuli Zalianty; Azmi, Yanis Ulul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14514

Abstract

Corporate Governance plays a vital role in supporting the increase in Firm Value. When evaluating a company's long-term viability and moral conduct, stakeholders, regulators, and investors are increasingly focusing on environmental, social, and governance (ESG) considerations. Specifically, this study looks into the impact of Corporate Governance and ESG Performance attributes on Firm Value. The theories used are Stakeholder Theory and Institutional Theory. This study considers three Corporate Governance mechanisms, namely diversity attributes, structural attributes, and process attributes that are rarely considered in previous studies. ESG Performance in this study is developed as an innovative index, which differs from previous studies that rely on well-known ESG measurement methods such as Thompson Reuters, MSCI, and other ESG ranking techniques. In addition, this study also uses Profitability, Ownership Concentration, Leverage, and Firm Age as control variables. The data collected is based on the financial report and annual report listed on the Indonesia Stock Exchange (IDX), which is engaged in the energy sector and meets the assessment standards, so a sample of 142 companies is obtained. The testing of the theoretical model was carried out with the assistance of the Statistical Package for the Social Science (SPSS) version 23, and multiple linear regression analysis was utilized in the testing of the model. This finding supports the idea that corporate governance and ESG performance simultaneously affect firm value

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): November 2025 Vol. 11 No. 1 (2025): Mei 2025 Vol. 10 No. 2 (2024): November 2024 Vol. 10 No. 1 (2024): Mei 2024 Vol. 9 No. 2 (2023): November 2023 Vol. 9 No. 1 (2023): Mei 2023 Vol. 8 No. 2 (2022): November 2022 Vol 8, No 1 (2022): Mei 2022 Vol. 8 No. 1 (2022): Mei 2022 Vol. 7 No. 2 (2021): November 2021 Vol 7, No 2 (2021): November 2021 Vol 7, No 1 (2021): Mei 2021 Vol. 7 No. 1 (2021): Mei 2021 Vol 6, No 2 (2020): November 2020 Vol. 6 No. 2 (2020): November 2020 Vol 6, No 1 (2020): Mei 2020 Vol. 6 No. 1 (2020): Mei 2020 Vol 5, No 2 (2019): November Vol. 5 No. 2 (2019): November Vol 5, No 1 (2019): Mei Vol 5, No 1 (2019): Mei Vol. 5 No. 1 (2019): Mei Vol. 4 No. 2 (2018): November Vol 4, No 2 (2018): November Vol 4, No 2 (2018): November Vol 4, No 1 (2018): Mei Vol. 4 No. 1 (2018): Mei Vol 4, No 1 (2018): Mei Vol 3, No 2 (2017): November Vol. 3 No. 2 (2017): November Vol 3, No 2 (2017): November Vol. 3 No. 1 (2017): Mei Vol 3, No 1 (2017): Mei Vol 3, No 1 (2017): Mei Vol 2, No 2 (2016): November Vol 2, No 2 (2016): November Vol. 2 No. 2 (2016): November Vol 2, No 1 (2016): MEI Vol 2, No 1 (2016): MEI Vol 2, No 1 (2016): JURNAL AKUNTANSI DAN BISNIS MEI Vol. 2 No. 1 (2016): Mei Vol 1, No 2 (2015): NOVEMBER Vol. 1 No. 2 (2015): November Vol 1, No 2 (2015): NOVEMBER Vol 1, No 1 (2015): Mei Vol 1, No 1 (2015): Mei Vol. 1 No. 1 (2015): Mei More Issue