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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 8 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2022): November 2022" : 8 Documents clear
Working Capital Determination in Indonesian Companies during the Covid-19 Pandemic Krismonika Hidayat; Hersugondo Hersugondo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7469

Abstract

This study aimed to know the effect of the Covid-19 pandemic on the performance of companies in Indonesia, to analyze the working capital determination in Indonesia companies, to analyze the effect of Probability in financial distress in moderating the working capital relationship in Indonesia companies, and to analyze the influence of variables in providing its effect on the company's working capital. The sample used in this study was 59 companies registered in Indonesia for the period 2017-2021 taken by purposive sample method. The analytical method used was a multiple linear regression model using Spss 25 software.  The results showed that companies that manage working capital through conservative policies were a financial strategy to ensure liquidity in fulfilling their obligations to creditors, firm age (company age), long-term debt, and sales growth has a positive effect on working capital. Thus, an older company can run the company by presenting a higher level of working capital which can generate profits and a better company reputation which allows the company to get credit more easily.
Mediating Effect of Work Motivation on Green Human Resource Management Practices and Employees’ Behavioural Outcomes Salau O.P; Adeniji A.A; Falola H.O; Ohunakin F; Abasilim U. D; Chukwuemeke C.D.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7518

Abstract

Green human resource management practices have practically produced positive results for the environment. This arises as many organisational goals have been required to prioritise environmental problems and organisational sustainability due to emerging global environmental concerns. This does not suggest that the organisation should be painted green, but rather that the initiatives adopted by organisations in a specific sector are environmentally conscious of achieving required behavioural dispositions. But this may not be achieved without consistent work motivation. Hence, this research investigated the mediating effects of work motivation on Green HRM and employees’ behavioural outcomes in Nigeria's manufacturing industry. The Stakeholders’ theory was adopted for this study and it assumes that stakeholders have the power to persuade organisations to adopt environmental practices that result in better environmental outcomes. A descriptive survey research design was adopted to explain the mediating effect of work motivation on Green HRM and employees’ behavioural outcomes. An online questionnaire was employed and distributed to the selected manufacturing firms in Nigeria. This study focused on five (5) different manufacturing firms selected based on their performance, reputation, overall assets and ranking. The data for the study were analysed and presented using SPSS and SEM-PLS (Structural equation method). The findings indicated that motivation, to a great extent, mediates green HRM and employees’ behavioural outcomes. Additionally, the findings made it possible for Nigerian manufacturing companies to prioritize green HRM methods in order to boost employee motivation and reinforced behaviour. Based on the findings, it was proposed that managers in the sampled Nigerian manufacturing sector make an effort to give employees' participation in green activities to measure and evaluate organisational performance. Also, while embracing green HRM practices, the management of the Nigerian manufacturing sector should inspire their members of staff.  
Exploring The Influence of Environmental Complexity on Entrepreneurial Decision Making: A Conceptual Review Mercy Ejovwokeoghene Ogbari; George Uzoma K. Chima; Maxwell Ayodele Olokundun; Favour O. Olarewaju; Daniel.E. Ufua
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7519

Abstract

Practicing entrepreneurs make decisions in their business operations. These decisions are influenced by the environmental force and contextual issues that affect their operational process. This research paper focuses on exploring environmental complexities and their influence on entrepreneurial decision-making. The research applies a conceptual approach to unpack the effects of complexities, stakeholders’ perspectives and contextual issues on entrepreneurial decision process. A key suggestion is the adoption of meaningful engagement approach to addressing emerging complexities between entrepreneurship practice and environmental issues. While the research finds that interactive engagement can be slow in its process, it highlights the key advantages that could be useful to entrepreneurial practices.  
Factors That Affecting Stock Returns in LQ45 Companies on The Indonesia Stock Exchange Feri Noviyanti; Dewi Sarifah Tullah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7577

Abstract

Stock return is the level of profit obtained by investors on their investment. Through signal theory, companies can give signals to investors for their actions which will have an impact on stock returns. The aims of this study were to determine the effect of Beta, ROA, CR, PBV and MVA on stock returns. This study uses the LQ-45 Index company as the population and purposive sampling in the sampling technique, with the criteria that the company publishes financial statements on the Indonesia Stock Exchange from the year of 2001-2020. Analysis using panel data regression. Research proves that ROA, PBV and MVA variables can affect stock returns, while for beta and CR variables it is proven not to affect stock returns. Investors in investing should pay attention to the value of the ROA, PBV and MVA ratios in the company that is the target of their investment, because these ratios are proven to affect stock returns.
Comparison Analysis of ASEAN Banking Financial Performance During the Pandemic Justita Dura
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7618

Abstract

The arrival of the Covid-19 Pandemic outbreak has had an impact on the collapse of the local economy. The macroeconomics used in this theory explains the relationship between the current economic situation and how it affects banking financial performance with the RGEC indicators were used in this study to compare the financial performance of Indonesia's banking sector with other ASEAN countries, such as Brunei Darussalam, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. This research is a component of comparative research. The subject of the study is ASEAN banking institutions. Sampling with the purposive sampling method in 2019 and 2020 obtained 13 banks produced a complete sample. The parametric homogeneity test is used to test hypotheses in statistical models. The findings show that although there were differences in profit risk and risk profiles of ASEAN banks during the pandemic, there was no difference in capital risk.
The Effect of Corporate Social Responsibility on Profit Management Registered in Indonesian Stock Exchange Sukiantono Tang; Ristiani Hastuty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7784

Abstract

In the present day many companies have implemented social responsibility programs with the aim of attracting the attention of investors. With social responsibility activities, the company can minimize the act of manipulating a company report. Agency theory is related to the delivery of company information from managers to the company principal. The benefits that will be provided to the company are contributing company knowledge to social responsibility activities where these activities can trigger activities from profit management. The data obtained as many as 352 samples of companies have financial statements and sustainability reports that have been published by the IDX in the range of 2017 - 2021 using panel data regression in determining research data analysis.  Based on the results of this study, it proves that there is no significant influence of corporate social responsibility which consists of 7 elements, including corporate governance, human rights, labor relations, the environment, fair practices, measures of consumer expectations and community involvement in profit management in companies listed on the IDX.
Accounting for Non-Accounting Students: Determinants and Academic Performance Aliana Shazma Amir Binti Amir; Shafawaty Mohamad Shabri
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7885

Abstract

This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).  
A Study On Real Estate Investment Decisions in an Indonesian Free Trade Zone: A Behavioral Finance Approach Cindy Lorenza; Dezie Leonarda Wargenegara
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.8156

Abstract

The study use behavioral finance approach to explore the factors that influence investment decisions in real estate investing in FTZ Batam. Behavioral finance is a branch of finance that studies psychology and sociology to evaluate the investment decision-making process and investors' responses to market conditions. Overconfidence, risk aversion, herding bias, and financial literacy are independent variables that are thought to influence investment decisions in real estate at FTZ based on a behavioral finance perspective. This study was conducted on 185 respondents who were selected based on several considerations such as age, investment, income, etc. to obtain representative data and are residents of Batam. The data was processed using smartPLS (Partial Least Square) using the PLS-SEM (Partial Least Square-Structural Equation Modeling) method. In this study, overconfidence, imitation, and financial literacy showed a significant and positive effect. Meanwhile, risk aversion has no significant and positive effect on real estate investment decisions in Batam.   

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