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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 405 Documents
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Assessing the Implemention Success of Official Travel Management System at Directorat General of Budget, Ministry of Finance, Republic of Indonesia Azizah Zulfika; Christina Dwi Astuti
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.v11i2.15715

Abstract

An effective information system is essential for promoting public service delivery and bureaucratic efficiency. In particular, a strong information system can improve the quality of budget execution in the context of official travel procedures. Using the Information Systems Success Model put forward by DeLone and McLean (2003), this study aims to evaluate the efficacy of the Directorate General of Budget's official travel management system installation. This model states that a number of causally related dimensions, including system quality, information quality, service quality, user satisfaction, and net benefits, can be used to gauge an information system's success. The primary variables in this study are these five dimensions. The Directorate General of Budget has been using the official travel management system since April 2024, but no thorough quantitative study using this model has been conducted as of yet. This study also examines whether user satisfaction mediates system quality, information quality and service quality with regard to net benefits. Data were collected by online survey with Google Forms among 110 staffs who had previously used the system in Directorate General of Budget. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method was employed to analyze the data and SmartPLS software was used for investigations. Results suggest that if the technical capability of the system is enhanced to satisfy users’ requirements, then users would be more satisfied and increase overall system performance
The Influence of Sustainability Factors on Greenhouse Gas Emissions Disclosure through Governance Roles in Indonesia's Energy Sector Yana, Via Sukma; Astuti, Christina Dwi
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.v11i2.15717

Abstract

On account of the issue of climate change and the increasing demand for environmental transparency, the disclosure of greenhouse gas (GHG) emissions is being encouraged by firms. With governance as a moderating variable, the purpose of the present study is to explore the effect of ESG (Environment, Social, Governance) funds, sustainable development goals, and sustainable strategic management on GHG emission disclosure. In the study, stakeholder theory and legitimacy theory were used to analyze how business tries to gain trust of stakeholders by meeting their expectations and offering transparent information. This study is based on a sample of 131 companies taken from the annual reports and sustainability reports in the energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results indicate that GHG emission disclosure is linked to sustainable strategic management and ESG investments. In fact, beyond a new moderating governor variable not being apportioned in the previous Wahyuningrum et al.'s [34] study,iplinary implementation etc. (2024), this research is original, as it employs such independent variables as sustainable development goals, sustainable strategic management, and ESG funds. Based on the findings of this study, energy sector firms could enhance GHG emissions disclosure to be more transparent in communicating with its stakeholders by increasing the distribution of ESG fund and the integration of sustainability strategy.
ESG Practices and Firm Performance: A Conceptual Framework with Evidence from Global and Malaysian Contexts Zulaikha Rabitah Zaidi; Aliana Shazma Amir
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.v11i2.15763

Abstract

Environmental, Social, and Governance (ESG) practices have become pivotal in shaping corporate strategies and influencing stakeholder perceptions worldwide. This conceptual paper investigates the complex relationship between ESG practices and firm performance, with a dual focus on global trends and empirical insights from Malaysia as a representative emerging market. Anchored in key theoretical frameworks including stakeholder theory, agency theory, and the resource-based view, the study synthesizes contemporary literature to assess how ESG elements affect financial outcomes, particularly Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. While global evidence generally affirms the value-enhancing effects of ESG adoption, findings within the Malaysian context remain mixed. Governance components demonstrate a consistent positive correlation with firm performance, whereas environmental and social initiatives often require longer time horizons to generate measurable financial benefits. Based on the theoretical integration and contextual analysis, this paper advocates for stronger alignment of ESG strategies with governance mechanisms, enhanced regulatory support for ESG disclosure, and further research into sector-specific ESG impacts. The study contributes to the expanding ESG literature by contextualizing its relevance within Malaysia’s institutional landscape and providing a foundation for future empirical investigations.
Monetary Policy Rate And Poverty Reduction In Nigeria: The Role Of Microfinance Banks Tolulope-Femi Adesina; Damilola Ayomiposi Makinde; Alexander Ehimare Omankhanlen
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.v11i2.15764

Abstract

Poverty remains a major socio-economic challenge in Nigeria, despite the expansion of microfinance banking aimed at enhancing credit access for low-income groups. However, the effectiveness of microfinance banks (MFBs) in reducing poverty is increasingly shaped by macroeconomic conditions, particularly the Monetary Policy Rate (MPR), which sets benchmark interest rates across the financial system. High MPRs raise borrowing costs, making loans less affordable for the poor and small-scale entrepreneurs who depend on MFBs for credit. This study investigates the impact of changes in the MPR on poverty reduction in Nigeria, focusing on how monetary policy influences the lending capacity of microfinance institutions. The study is theoretically grounded primarily in the Keynesian Theory of Interest Rate and Investment and the Monetary Transmission Mechanism Theory, which explain how changes in interest rates influence investment and credit flows in the economy. The Credit Rationing Theory further informs understanding of how lending constraints affect credit availability for low-income borrowers. A quantitative approach is adopted, using quarterly time-series data from 2008 to 2023. The Johansen Cointegration Test and Vector Error Correction Model (VECM) are employed to examine both long-run and short-run relationships among key variables. Results show that a 1% increase in MPR leads to an estimated 0.48 percentage point rise in the national poverty rate. In contrast, increases in the loan-to-deposit ratio and capital adequacy ratio of MFBs are associated with reductions in poverty levels. The study concludes that monetary policy decisions significantly affect poverty outcomes through their influence on microfinance operations. It recommends that policymakers adopt inclusive monetary strategies that support affordable microcredit, while maintaining macroeconomic stability, to enhance financial inclusion and reduce poverty.
The Financial Performance Analysis of The Life and The General Insurance, and The Reinsurance in Indonesia through The Non-Solvency Ratio Approach Nurdiana Agustina; Ika Sisbintari; Hari Karyadi
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.v11i2.16071

Abstract

The financial performance analysis is an assessment process by reviewing, calculating, measuring, interpreting, and then providing solutions to a company’s financial statements for at least two periods. This research uses the financial statement analysis theory. The purpose of this study is to analyze the financial performance of the insurance industry in Indonesia for the period 2020-2024. The analysis uses a quantitative-descriptive method with a financial ratio analysis approach in the form of the investment adequacy ratio, the liquidity ratio, and the ratio of cost to premium income. The focus of this study is the life insurance, the general insurance, and the reinsurance industries, which are analyzed both internally and externally of then regulatory industry standards. The analysis results conducted on the investment adequacy ratio indicate that the insurance industry complies with the minimum 100 percent value set by regulations. In the internal liquidity ratio, the company’s performance is still less liquid, but by industry standards, it is considered good because the current assets are greater than the current liabilities. Then, in the ratio of cost to premium income, the company’s management is inefficient, especially in the commission cost account, which requires a fair calculation considering that it is borne by policyholders in the form of premium payments. But, the insurance industry in this study is still a recommendation and choice for the nominee of policyholder who will join according to their needs.

Page 41 of 41 | Total Record : 405

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