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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 148 Documents
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CEO Power dan Penghindaran Pajak pada Perusahaan Pertambangan di Indonesia Diastuti, Evita Marcella; Adiati, Arum Kusumaningdyah
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i2.1357

Abstract

This study aims to examine the relationship between CEO power and tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research population consists of mining sector companies listed on the IDX during the 2018-2022 period, using purposive sampling as the sample selection method. Sixty-four mining sector companies over five years were selected as the research sample. The data analysis technique employed in this study is panel data analysis. The results of the analysis show that CEO power has a negative effect on tax avoidance, indicating that the more powerful the CEO, the less likely the company is to engage in tax avoidance practices. Firm size and inventory intensity do not affect tax avoidance, whereas profitability and leverage have positive and negative effects on tax avoidance, respectively. This study contributes to the literature on the factors influencing tax avoidance.
Peran Pengetahuan Perpajakan dan Religiusitas Terhadap Kepatuhan Wajib Pajak pada Usaha Mikro dan Kecil Kais, Muhammad; Urumsah, Dekar; Rosita, Rosita
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i2.1314

Abstract

Tax revenue is the primary source of national income, making tax compliance an important aspect in enhancing the potential of state tax revenues. By adopting attribution theory, this study aims to examine the influence of tax understanding, applicable tax sanctions, and religious beliefs (religiosity) on tax compliance among micro and small enterprises (MSEs) engaged in e-commerce, as well as gender and business age as moderating factors. A quantitative approach and SEM-PLS analysis were used to test the research model. The moderating effects of gender and business age were tested using multigroup analysis. The sample for this study consisted of 100 MSE taxpayers conducting electronic transactions in the Special Region of Yogyakarta. The results of this study show that tax understanding and religiosity have a positive effect on tax compliance in e-commerce SMEs. However, no empirical evidence was found to support the influence of tax sanctions on tax compliance. Furthermore, both gender and business age do not play a moderating role.
ESG Performance and Dividend Policy: Role of Board International Experience Aulia, Sandra; Hambali, Ahmad; Johari, Razana Juhaida; Lim, Ivy B.; Cura, Christopher T.
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1493

Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance on corporate dividend policy, as well as the moderating role of the board of directors' international experience in this relationship. With the growing global focus on sustainability, ESG has become a crucial factor in corporate strategy, not only enhancing reputation and competitiveness but also representing social responsibility. Previous studies have shown mixed results regarding the influence of ESG performance on corporate financial outcomes, particularly on dividend policy. This study focuses on companies in the ASEAN region, where corporate governance and investor protection tend to be weaker compared to developed countries. Analysis of data from ASEAN companies indicates that higher ESG performance is associated with more stable dividend policies. Additionally, the international experience of board members is found to positively impact dividend policy directly but does not strengthen the relationship between ESG performance and dividend policy. These findings contribute to a deeper understanding of the role of ESG and board characteristics in dividend policy, providing valuable insights for stakeholders in evaluating corporate sustainability practices.
Optimalisasi Kinerja Perusahaan: Interaksi Pengungkapan Keberlanjutan dan Intellectual Capital dengan Keunggulan Kompetitif sebagai Pemoderasi Chairunnisa, Nurlaila Maysaroh; Murwaningsari, Etty
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1451

Abstract

This research investigates the influence of sustainability disclosure and intellectual capital on company performance, while also assessing the moderating role of competitive advantage in this relationship. The study focuses on energy sector companies listed on the IDX from 2019 to 2023, utilizing unbalanced panel data encompassing 210 company-year observations. The findings reveal that sustainability disclosure positively impacts company performance, whereas intellectual capital has no significant effect. Furthermore, competitive advantage does not moderate the relationship between sustainability disclosure, intellectual capital, and company performance.
Uncovering the Potential of Blockchain Technology in the Accounting Domain: A Bibliometric Analysis and Recent Research Trends Sri Hardini, Evy Nurhayati; Sibarani, Blasius Erik
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1435

Abstract

Introduction/Main Objectives: Blockchain has earned significant recognition for its capacity to drive transformation and innovation in existing business models and frameworks, including those within the accounting field. This potential has attracted the interest of both academics and practitioners. Background Problems: While research addressing the use of blockchain in accounting has gained momentum, the field presents a disconnected overview of the scope and limits of current knowledge. Novelty: There is a lack of literature reviews that address blockchain technology in the accounting domain. This is important because blockchain technology facilitates record-keeping, increases organizational transparency, streamlines hierarchical structures, aids market disintermediation and source tracking, builds corporate trust, encourages rapid internationalization, and improves accounting functions. Research Methods: This research addresses the gap using bibliometric analysis to synthesize previous literature and 229 scholarly articles based on the Scopus database. Finding/Results: The findings show a well-developed research focus on blockchain technology in specific managerial areas, like finance and supply chain management. However, the conceptual development of the field is still in its early stages. Additionally, a thematic analysis of the existing literature reveals four key research themes: strategy and regulation, enablement and implications, multi-domain deployment, and Bitcoin inefficiency. These themes are crucial as they highlight the main areas of focus within the field of blockchain technology in accounting. Conclusion: The study's findings highlight an urgent need for additional research in these areas of accounting, as current knowledge does not address issues like awareness and consensus on blockchain technology, nor the roles of regulators, auditors, and public administrators in its development and use. This call for further research is crucial and prompts the academic and professional community to take action.
AI for Fraud Detection and Accounting System Security : Implementation in Indonesian Islamic Banks Sujana, Deni Amin; Laela, Sugiyarti Fatma
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1308

Abstract

This research study examines the impact of Artificial Intelligence (AI) on enhancing the security of Islamic banking accounting systems in Indonesia. Specifically, it focuses on AI's ability to accurately and efficiently detect fraud. The research used path analysis to investigate how AI's fraud detection capabilities affect accounting system security. The study involved IT professionals, auditors, and risk management staff in Islamic banking as respondents. A detailed questionnaire was developed to measure AI's role, revealing positive and significant effects on accounting system security. These effects were observed both directly and indirectly through fraud detection accuracy and efficiency. Interestingly, the study found that AI has a greater direct impact on security than its mediated effect, indicating that while AI improves fraud detection, its full potential in bolstering accounting system security has yet to be fully realized. The findings offer practical insights for Islamic banks, regulators, and stakeholders to implement and evaluate AI technology for fraud detection.
Digital Competency for Employees in the Banking Industry: Literature Review Martini, Endang; Damayanti, Rosita Mei; Palupi, Rosa De Lima Dyah Retno; Pramesti, Diah; Ayuninggar, Lintang; Rosdaliva, Mehilda
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1432

Abstract

This study examines how digital skills are developed among banking employees, especially in countries that are still growing their digital systems. Although many models like the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Diffusion of Innovation (DOI) have been used to study how people adopt technology, the results often differ between developed and developing countries. By reviewing past research, this study identifies the key factors that influence digital skills, such as how useful or easy a technology is to use, support from others, and how well the technology fits user needs. It also shows that in developing countries, trust, digital knowledge, and access to technology are especially important. The study ends by highlighting the need to connect digital transformation with employee skill development, especially in the banking and finance sector.
Kuhn’s Paradigm in Action: Is Robotic Process Automation Reshaping Accounting Norms? Perwitasari, Dian; Iswati, Sri
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1457

Abstract

The development of science causes a shift from the old to the new paradigm. With his term “scientific revolution”, Kuhn proposed a more radical and revolutionary paradigm shift in science. This study aims to explore the relevance of RPA (and AI within it) from Kuhn's perspective, identify the opportunities and challenges of RPA according to the scientific community's perception, and RPA in the future for accounting firms. The method used in this research is descriptive-qualitative, which collects detailed data from various literature and semi-structured interviews. Our findings highlight that RPA becomes an inclusive and sustainable transformation tool with the right approach, providing broad economic and social benefits without compromising ethics. Policymakers should encourage collaboration between technology and the accounting profession. The presence of RPA is not a substitute for the accounting profession. There needs to be guidelines for using RPA balanced with establishing governance standards that emphasize the importance of accountability for the results processed by automated systems.
Female at The Top Tier and Discretionary Accruals; Does Life Cycle Matter? Fahrani, Meita; Arifin, Taufiq
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1421

Abstract

This study seeks to furnish empirical evidence that the inclusion of females on the board of commissioners and directors affects discretionary accrual, and that the firm's life cycle moderates this influence. The sample technique employs purposive sampling. The sample comprised all non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2021, resulting in a total of 2,694 observations. The analytical approach employs panel data regression analysis. The research findings demonstrate that female representation on the board of directors positively and significantly impacts discretionary accrual; conversely, female presence on the board of commissioners negatively affects discretionary accrual, while the firm life cycle moderating variable independently influences discretionary accrual. The firm's life cycle can influence the impact of female representation on the board of commissioners and the board of directors on accruals.Keywords: discretionary accruals, female, boards of commissioners, directors, firm life cycle.
Audit Quality Research: A Bibliometric Study of Global Trends and Emerging Themes Sulistyo, Sulistyo; Fauzan, Fauzan; Sahlan, Mohd Khairulnizam
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1340

Abstract

In recent years, scientific audit quality output has increased. However, there is still a scarcity of research that provides a comprehensive picture of the situation. This research aims to spot trends in audit quality research and scientific production, such as sources, authors, and documents, across time. A total of 1356 papers published between 1968 and 2024 were analyzed using bibliometric analysis. Audit quality is a query used in article titles to get metadata from the Scopus bibliographic database. The analysis was built using biblioMagika for frequency analysis, VOSviewer for data visualization, and Harzing's Publish or Perish for citation metrics and research. The findings reveal an increase in audit quality literature from 1968 to 2024, with a notable increase since 2013. Various studies on audit quality incorporating multi-author collaboration have been published in various languages, with 160 writers from 104 countries and 160 organizations. The United States, the United Kingdom, Australia, China, and Indonesia were the top contributors to this study, and these data may aid future research into the global overview of audit quality studies over time.

Page 13 of 15 | Total Record : 148

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