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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 14 Documents
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Search results for , issue "Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi" : 14 Documents clear
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA DUDI PRATOMO; ATHIYYA NADHIFA NURAULIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.761

Abstract

Earnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2013-2017. The total sample of the study were 17 companies. Data analysis using multiple linear regression and the process used software eviews 10. Results this study indicate that together institutional ownership, manageriall ownership and ownership concentration as well as the level of debt and company size affect earnings persistence with a coefficient of determination of 30.18%. Partial test shows that institutional ownership, managerial ownership, ownership concentration and company size negatively affect earnings persistence while the level of debt does not affect earnings persistence.
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
PERSEPSI DAN SIKAP TERHADAP KEPUTUSAN PEMBELIAN PRODUK PANGAN FUNGSIONAL PADA GENERASI MILENIAL DEWI NUSRANINGRUM; TRI MAYANG MEKAR; SEKAR WULAN PRASETYANINGTYAS
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.767

Abstract

Functional food consumption is one of the trends in the World food market industry, along with increasing public awareness for healthy living. But the market share of functional food is still very small when compared to the food and beverage market as a whole. The study aims to determine how the perception and attitude of millennials influence the consumption of functional food. Data retrieval is done by using online poll to 110 respondents aged 13 to 32 years residing in the area of Jakarta, Bogor, Depok and Tangerang. Data analysis techniques using Structural Equation Modeling. Testing proved that the consumer perception of millennials gave a positive and significant influence on the purchasing decisions of functional food. Millennials have the perception that functional food is attractive, and in the act, they want functional food to be a part of consumption. By knowing how perception and attitude influence purchasing decisions, it is hoped to help the industry to devise the right business strategy.
PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.775

Abstract

Indonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu tidak selaras dengan adanya kebijakan yang mewajibkan adanya pengungkapan CSR bagi perusahaan publik di Indonesia, Thailand, dan Singapura sejak tahun 2012, 2014, dan 2017. Penelitian ini bertujuan untuk mengetahui perbedaan luas pengungkapan CSR (CSRD) di Indonesia, Singapura, dan Thailand dan juga dampak CSRD dengan reputasi sebagai mediasi terhadap profitabilitas bank di ketiga negara tersebut. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, Bursa Efek Singapura, dan Bursa Efek Thailand pada tahun 2017. Jumlah sampel dalam penelitian ini adalah 50 bank. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Terdapat perbedaan CSRD di ketiga negara, (2) CSRD tidak berpengaruh terhadap reputasi (Tobin’s Q), (3) Reputasi berpengaruh positif terhadap profitabilitas (ROA), dan (4) Reputasi tidak memediasi pengaruh CSRD terhadap profitabilitas karena CSRD tidak berpengaruh terhadap reputasi.
ENTERTAINMENT, INFOMATIVENESS, CREDIBILITY, ATTITUDES TERHADAP PURCHASE INTENTION PADA SUBSCRIBER CHANNEL YOUTUBE CHRISMANTARA RUBY SETIAWAN; VITA BRILIANA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.820

Abstract

The purpose of this study was to determine the effect of entertainment, informativeness, credibility, and attitudes towards purchasing intentions of Deddy Corbuzier's YouTube channel viewers for products advertised in YouTube podcasts. The sampling technique used purposive sampling using a sample of 212 respondents whose data were processed using SmartPLS 3.0 and IBM SPSS 25. The results showed that all variables (entertainment, informativeness, credibility, and attitude) had a significant effect on purchase intentions.
PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.858

Abstract

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.
CONSUMER BEHAVIOR IN INDUSTRIAL ERA 4.0 TO AVOID MARKET FAILURE TITI RAHMAWATI; NUR AISYAH
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.871

Abstract

Local governments should make policies related to market implementation that are closely related to economic aspects by focused on the orientation and behavior of consumer shopping in the industrial era 4.0. The style of shopping in the future in the era of industrial revolution 4.0 should be able to combine the style of online shop and physical shop. Both are complementary rather than replacing with regard to the concept of consumer satisfaction. This research aims to find out how much influence income redistribution, servicescape, festivalscape and experienscape have on efforts to prevent market failure. Research method with Kuantitative approach. The research sample of 200 traders in the Islamic market center Saporete Brebes obtained using Proportionate Stratified Random Sampling. The results showed that there was a weak and insignificant influence on efforts to avoid the failure of the Saporete Islamic Sunday Market Center Brebes Based on the results of multiple linear regression tests on servicescapes, experienscapes, festivalscapes and income redistribution together.
PENINGKATAN DAYA SAING DAN PANGSA PASAR DALAM BISNIS OTOMOTIF MELALUI BRAND DAN PERSONAL INVOLVEMENT NUNO SUTRISNO; EMIR KHARISMAR
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.873

Abstract

The purpose of this study was to determine the effect of Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image on Brand Equity at PT. SGMW Motor Indonesia in DKI Jakarta. The research method used in this research is through a survey. The data analysis was done quantitatively and used a causal research design. The sampling method used in this study is to use Non-Probability Sampling with purposive sampling technique. All sample data obtained by distributing questionnaires totaled 121 respondents and will be processed using SPSS 25 software. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image have an influence on Brand Equity. This research is expected to provide input or suggestions to automotive companies, especially PT. SGMW Motor Indonesia or Wuling Motor which is the object of this research, is to be able to increase its competitiveness and market share in the automotive industry in Indonesia.
PENDEKATAN PSIKOLOGIS DALAM MENDAPATKAN KEPERCAYAAN KONSUMEN DARI KEGAGALAN PELAYANAN WAODE MARATUN SHALEHA; AL ASY ARI ADNAN HAKIM; SELVI DILIYANTI RIZKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.887

Abstract

The purpose of this study was to determine the effect of Value Co-cration on Perceived Justice, to determine the effect of Service Recovery on Perceived Justice, to determine the effect of Perceived Justice on Emotions and to determine the effect of Emotions on Repurchase Intentios. The sampling technique in this research is judgmental sample. This research was conducted for three months by distributing questionnaires via google form. The number of samples in this study were 300 respondents. The analytical tool used is SEM (Structural Equation Modeling). The results of this study are Utilitarian Value has a positive effect on Perceived Justice. Hedonic value has a negative effect on perceived justice, Making an Apology has a positive influence on perceived justice, Problem Solving has a positive influence on perceived justice, Being Courteous has a positive influence on perceived justice, Providing an explanation has a positive influence on perceived justice, Prompt Handling has Positive influence on the variable Perceived Justice, Perceived Justice has a negative effect on Negative Emotion, Perceived justice has a positive effect on positive emotions, Negative Emotion has a positive effect on Repurchase Intention and Positive Emotion has a positive effect on Repurchase Intention.
MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

Abstract

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

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