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INDONESIA
Jurnal Bisnis Darmajaya
Published by Institut Informatika dan Bisnis Darmajaya
ISSN : 2047155     EISSN : 20471560     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Bisnis Darmajaya adalah jurnal yang bertujuan untuk menjadi platform peer-review dan sumber informasi dalam bidang ekonomi. Kami mempublikasikan makalah hasil penelitian, studi kasus, dan meta analisis yang berfokus pada ilmu manajemen, akuntansi, maupun kewirausahaan serta topik yang terkait.
Arjuna Subject : -
Articles 146 Documents
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FINANCIAL DISTRESS DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan BUMN Kelompok Danantara Periode 2022-2024) Seftiana, Rahma; Singagerda, Faurani I Santi
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study aims to examine the effects of financial distress, proxied by the Z-Score, and earnings management, proxied by discretionary accruals, on financial statement fraud, proxied by the F-Score, in Danantara-group state-owned enterprises listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study uses secondary data obtained from annual financial reports on the IDX official website and company annual reports. A purposive sample of 11 companies produced 33 observations. Analysis was conducted using panel data regression with a Fixed Effects Model in E-Views 10, and the data met classical assumption tests (multicollinearity and heteroskedasticity). The results indicate that financial distress has a positive and significant effect on financial statement fraud, while earnings management does not have a significant effect on financial statement fraud. The model shows a high Adjusted R-squared, explaining a substantial portion of the variation in fraud. These findings reinforce agency theory that financial distress motivates managers toward extreme fraud, whereas earnings management does not substitute for fraud. Practical implications include strengthening internal oversight within Danantara SOEs, proactive management of distress risk, and enhanced reporting transparency to prevent stakeholder losses from fraud.   Keywords — financial distress, earnings management, financial statement fraud, SOEs, Danantara
BIAYA LINGKUNGAN DAN ENVIRONMENTAL DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Nafaliana, Nia; Susanti
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

The financial performance of mining companies is influenced not only by economic conditions but also by how they manage and disclose environmental aspects of their operations. Given the sector’s significant environmental impacts, firms frequently allocate environmental expenditures and expand environmental disclosure as a form of accountability to stakeholders. This study examines the effects of environmental costs and environmental disclosure on the financial performance of mining companies in Indonesia. A quantitative approach was employed using secondary data drawn from annual reports and sustainability reports of mining firms listed on the Indonesia Stock Exchange for the 2022–2024 period. Data were analyzed using panel regression with a Random Effects model. The results indicate that environmental costs do not have a significant effect on financial performance, whereas environmental disclosure has a significant negative effect. These findings suggest that broader environmental disclosure increases short-term burdens on companies, which may reduce profitability. Nonetheless, environmental disclosure remains necessary to maintain corporate legitimacy and to enhance stakeholder trust. Therefore, this study underscores the importance of optimal environmental management so that sustainability objectives can be met without compromising financial performance.   Keywords — Environmental Cost, Environmental Disclosure, Financial Performance, Mining.
PERAN PENGUNGKAPAN EMISI KARBON DAN INOVASI HIJAU PADA NILAI PERUSAHAAN SEKTOR ENERGI TAHUN 2022-2024 Audrey, Nabila; Lestari, Winda Rika
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study examines the impact of carbon emissions disclosure and green innovation on firm value (proxied by Tobin's Q) for energy companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research uses secondary data from annual reports and sustainability reports, with a sample of 12 companies selected by purposive sampling, yielding 36 observations. Data analysis was performed using multiple linear regression in IBM SPSS Statistics 25. The results indicate that carbon emissions disclosure has a negative and significant effect on firm value, meaning that broader disclosure is associated with lower value perception by investors. Meanwhile, green innovation does not have a significant effect, suggesting that green innovation efforts did not noticeably increase firm value during the study period. The Adjusted R Square of 10.2% shows the model’s limited ability to explain variation in firm value. Overall, investors appear to take carbon emissions disclosure into account, whereas green innovation has not yet become a factor that raises firm value within the examined timeframe.       Keywords — Carbon Emission Disclosure, Green Innovation, Firm Value, Tobin's Q, Energy Sector.
PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN PERUSAHAAN, DAN PELUANG PERTUMBUHAN TERHADAP PRUDENSI AKUNTANSI (Studi Empiris Pada Perusahaan Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2023) Swissia, Pebrina; Irawati, Anik; Yaumil
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study aims to examine the effect of board of commissioners’ independence, company size, and growth opportunity on accounting prudence in technology sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The data used are secondary data obtained from companies’ annual reports. The sampling technique used purposive sampling, resulting in 12 companies with a total of 48 observations. The analysis method employed is multiple linear regression using IBM SPSS version 25. The results show that simultaneously all variables have a significant effect on accounting prudence. Partially, board independence, company size, and growth opportunity have a positive and significant effect on accounting prudence. This indicates that higher board independence, larger company size, and greater growth opportunities lead to a higher level of prudence in financial reporting. This study implies that accounting prudence is influenced by corporate governance, firm characteristics, and growth opportunities
PENGARUH DISIPLIN KERJA, MOTIVASI DAN KESEJAHTERAAN TERHADAP KINERJA PEGAWAI DI KSOP KELAS I PANJANG Suryanto, Suryanto; Rika Lestari, Winda
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study aims to analyze the role of Work Discipline, Motivation, and Welfare on the Performance of KSOP Class I Panjang employees. The research problem is the decline or inconsistency in performance in several strategic areas that require further attention and improvement. This study uses a quantitative approach with a survey method, where data is collected through questionnaires from 101 respondents selected through saturated sampling. Data analysis techniques are conducted using multiple linear regression with the assistance of SPSS version 26.0 statistical software. The results of the study indicate that partially, Work Discipline has a positive and significant effect on employee performance, followed by motivation having a positive and significant effect on employee performance. Likewise, Welfare has a negative and significant effect on employee performance. The results of simultaneous testing showed that work discipline, motivation, and welfare have a positive significant effect on the Performance of Employees at KSOP Class I Panjang. These findings indicate that the results of this study reinforce the view that improving the performance of employees at KSOP Class I Panjang requires a balanced human resource management strategy, including the enforcement of work discipline, enhancement of employee motivation, and provision of adequate welfare as supporting factors for sustainable performance .Keywords: Work Discipline, Motivation, Welfare, Employee Performance, KSOP Kelas I Panjang
DARI TAYANGAN KE NIAT BELI: PERAN LIVE STREAMING TIKTOK DAN E-WOM DALAM MEMBENTUK PURCHASE INTENTION KONSUMEN Anggi Inanti, Adisty; Lilla Rahmawati; Paramitasari, Niken; Asnusa, Soraya
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

Meningkatnya persaingan industri coffee shop di Bandar Lampung menuntut pelaku usaha menerapkan strategi pemasaran digital yang lebih efektif dalam menarik minat beli konsumen. Salah satu fenomena yang muncul adalah pemanfaatan live streaming TikTok oleh barista serta terbentuknya electronic word of mouth (E-WOM) selama interaksi berlangsung, namun pengaruhnya terhadap purchase intention masih perlu dikaji. Penelitian ini bertujuan untuk menganalisis pengaruh live streaming TikTok dan E-WOM terhadap purchase intention pada Nuju Coffee di Bandar Lampung, dengan hipotesis bahwa kedua variabel berpengaruh positif dan signifikan baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 140 responden. Data yang digunakan merupakan data primer yang dianalisis menggunakan uji validitas, reliabilitas, serta regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa live streaming TikTok dan E-WOM berpengaruh positif dan signifikan terhadap purchase intention, baik secara parsial maupun simultan, dengan kontribusi sebesar 70,7%. Temuan ini menunjukkan bahwa interaksi dan ulasan konsumen mampu meningkatkan kepercayaan serta ketertarikan konsumen. Oleh karena itu, disarankan agar pelaku usaha mengoptimalkan pemanfaatan live streaming dan mendorong terbentuknya E-WOM positif.

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