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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 405 Documents
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Analysis of Financial Distress Factors Using Survival Analysis Sari, Shafira Deswita; Kristanti, Farida Titik
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12144

Abstract

If a company cannot pay its short-term liabilities and the possibility of bankruptcy exists, it is considered to be financially distressed. Two factors can cause a company to experience financial distress, namely internal factors and external factors. and external factors. Internal factors are used in the study is liquidity, activity, firm size, and capital structure and the external factor is inflation. The research population is in the property, real estate, and building construction sectors listed on the IDX in 2016-2022. Purposive sampling technique obtained 53 companies being sampled. Analysis technique used is the survival analysis technique using SPSS 25. The results simultan test explain that liquidity, activites, firm size, capital structure, and inflation are simultaneously impact of financial distress. The results of partial tests, liquidity, activities, and capital structure do not have a impact of financial distress. Company size and inflation have a important negative impact on financial distressed.
Correlation of Sales, Business Climate Change Through Economic The Correlation of SME Sales, Business Climate Change Impact, and Economic Growth in Sustainable Green Economy Implementation Dura, Justita; Azreen Azriana Binti Azham, Nur
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12269

Abstract

East Java actively promotes the concept of green economy as an integral part of its efforts to sustain national development. This concept emphasizes not only job creation, economic growth, and environmental preservation but also serves as a foundation for advancing the province further. The implementation of green economy is expected to manage natural resources sustainably while strengthening existing economic sectors. This study aims to examine the direct impacts of green economy practices on key aspects in East Java, including overall economic growth, climate change, SME sales, and their contribution to sustainable development. With a focus on over one million SMEs in the province, the study employs quantitative survey methods to gather comprehensive data. The Economic Base Theory serves as the theoretical framework, highlighting that regional economic growth is driven by external demand for local goods and services. The research aims to provide valuable insights for policymakers and economic practitioners in developing effective and sustainable green economy strategies at the regional level. It also aims to contribute positively to global efforts addressing climate change challenges and environmental conservation.
The Influence of Risk, Leverage, Board Gender Diversity, Moderated by Firm Size on Profitability of Banking Sector Winiadi, Nicky; Usman, Bahtiar; Nalurita, Febria
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12431

Abstract

The economic growth has been propelled by substantial changes in the monetary framework, the relaxation of financial limitations, and the incorporation into the international market. Various factors influence how companies operate to gain profits. The theory underpinning this research is risk management theory, focusing on how credit risk and market risk affect company profitability. Credit risk refers to potential losses from parties failing to meet their financial obligations, while market risk relates to asset value fluctuations due to market factors. Leverage (debt usage) represents financial theory innovation, addressing how a company's capital structure impacts profitability. Board diversity represents corporate governance theory innovation, examining the influence of female board representation on profitability. This study aims to determine the influence of credit risk, market risk, leverage, and board gender diversity on profitability, considering the moderating effects of business size. The data employed in this study was acquired from the annual financial reports of banking firms listed on the Indonesia Stock Exchange (IDX), covering the period from 2018 to 2023. Purposive sampling identified a sample of 38 banks. The results show that credit risk and market risk significantly positively influence profitability. Credit risk and market risk moderated by firm size significantly negatively affect profitability. Leverage significantly negatively influences profitability, moderated by firm size. Board gender diversity does not affect profitability, and its moderation by firm size also does not affect profitability. Leverage, credit risk, and market risk have the potential to enhance profitability and attract investors, who can consider these factors for better risk-based investment decisions
The Role of Financial Rations on Financial Distress Conditions in Transportation and Logistics Sector Companies at Indonesian Sharia Stock Index Jannah, Safiratul; Priyadi, Ira Hasti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12850

Abstract

Financial distress as an early warning signal of conditions that can lead to bankruptcy of a company. This study aims to examine the effect of financial ratios, namely liquidity, profitability, solvency, and activity on the financial distress of a company. The type of data used in this study is secondary data sourced from financial reports available at www.idx.com. The sample selection method is carried out by purposive sampling. The sample in this study was 44 Transportation and Logistics companies listed on the Indonesian Sharia Stock Index during the 2020-2023 period. The data testing tool used is multiple linear regression. The results of the F test analysis show that simultaneously, the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress. Meanwhile, the results of the T test show that the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress.
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
The Influence of Firm Size and Macroeconomic Factors on Financial Distress in IDX Public Listed Companies Saragih, Hero Rexy; Widoretno, Astrini Aning
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 2 (2025): November 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i2.15630

Abstract

Post-pandemic global economic uncertainty has heightened the risk of financial distress, particularly in the manufacturing sector, which is vulnerable to macroeconomic pressures. This study aims to analyze the influence of firm size, inflation, and exchange rate on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research applies bankruptcy theory and signaling theory to explain the relationships between variables. A quantitative approach was employed using multiple linear regression on 510 observations from 170 companies. The findings reveal that firm size and exchange rate significantly affect financial resilience, while inflation has no significant impact. Large firms are more resistant to financial pressure, and rupiah depreciation benefits export-oriented companies. The novelty of this study lies in its focus on the post-pandemic period an underexplored timeframe and its integration of both internal and external factors in analyzing financial distress. These findings offer practical implications for corporate management in developing growth strategies and adaptive exchange rate risk management to enhance resilience against global economic shocks.

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