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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
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Articles 15 Documents
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Search results for , issue "Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi" : 15 Documents clear
PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN NILAI PERUSAHAAN: DAMPAK PANDEMI COVID-19 Kholid, Arif Wahyu Nur; Prayoga, Hadiyan
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.1552

Abstract

This study aims to examine the Institutional Ownership, Profitability and Pandemic Covid-19 on Firm Value. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2020. The sample selection in this study uses purposive sampling to obtain samples that represent the predetermined criteria. This research is included in quantitative research – secondary data. This research uses balance panel regression in processing the data. The estimation method used in this study is the Fixed Effect Model (FEM). The research data is processed using E-Views 10. The results of this study indicate that institutional ownership has a significant negative effect on firm value with and without the Covid-19 variable involved. However, the profitability variable has a significant positive effect on firm value when the Covid-19 variable is not included. After the Covid-19 variable is included, profitability does not have a significant effect on firm value. The implication of this research is that individual investors and the stock market are more wary of companies that have large institutional ownership and Signaling Theory can explain phenomena and test the value of companies during the COVID-19 pandemic. Future research is expected to be able to separate the types of institutional ownership by type such as banks, foundations, brokers, etc. because each type of institutional investor has different characteristics. And further research can expand the observation period and consider other factors that affect firm value.
ESTIMASI RISIKO PASAR PADA DATA RETURN KURS HARIAN DENGAN VALUE AT RISK MENGGUNAKAN MODEL–MODEL VOLATILITAS GARCH Purnama, Cateryna
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2016

Abstract

Volatility is a critical tool in analyzing financial data. GARCH models are common tools widely use to forecast financial data volatility. This research discusses the measurement of market risk using the Value at Risk volatility model GARCH, IGARCH, and EGARCH for the USD major currency pairs which consist of seven currency pairs with the observation period July 2016 – September 2022. The results of the analysis show that the calculation of returns does not comply with the normal distribution, so the estimation of losses using the normal distribution VaR can be biased, instead this research used student’s t distribution error. The test results show that the IGARCH volatility model at a confidence level of 99% and 95% proves to be valid after the Kupiec test and Conditional Coverage Test are carried out on all tested currencies. Meanwhile, risk measurement using the EGARCH model is invalid on the EUR/USD, USD/CHF and AUD/USD exchange rates. Besides that, risk measurement using the SGARCH model is invalid on the EUR/USD and AUD/USD exchange rates.
FINANCIAL DISTRESS AND OTHER FINANCIAL CONDITIONS ON GOING CONCERN AUDIT OPINIONS Salim, Agus
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2073

Abstract

This study aims to examine the effect of Financial Distress, Leverage, Solvency, Profitability and Liquidity on Going Concern Audit Opinions. This research uses company data listed on the IDX and consistently enters the group of manufacturing companies from 2019-2021. This study uses a logistic regression analysis tool using SPSS to answer the proposed hypothesis. The results showed that Financial distress had an effect on going-concern audit opinion, Leverage had no effect on going-concern audit opinion, Solvability had no effect on going-concern audit opinion, Profitability had no effect on going-concern audit opinion, Liquidity had no effect on going-concern audit opinion
PENGARUH PERSISTENSI LABA, KUALITAS AUDITOR, DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA UTANG BUMN SEKTOR NON-KEUANGAN Mustofiyah, Nuriyatul; Handayati, Puji
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2111

Abstract

This research purposes to ascertain how corporate governance, auditor quality, and profit persistence affect cost of debt. The information used in this study comes from the annual reports of non-financial sector state-owned companies that were included on the IDX between 2017 and 2022. Purposive sampling was used to choose the sample for this investigation, yielding up to 52 data points from a total of 102 data points. Multiple linear regression analysis was employed in this study's data analysis. The findings revealed that corporate governance has a negative impact on the cost of debt whereas earnings persistence has a positive impact. Meanwhile, the quality of auditors has no influence on the cost of debt.
BRAND EQUITY, CUSTOMER SATISFACTION, DAN PURCHASE INTENTION: ANALISIS PADA FRANCHISE F&B ASING Angela, Angela; Kesumahati, Erilia
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2142

Abstract

The research in this article examines the factors that influence Purchase Intention in foreign F&B franchises using Service Quality and Digital Marketing variables mediated by Customer Satisfaction and Brand Equity. The study uses primary data collected through distributing questionnaires in the form of a Google Form to urban residents who have visited foreign F&B franchises in Batam City, which is then analyzed with secondary data. A total of 326 data from respondents who met the criteria were used and analyzed using the SmartPLS program. The results of the study show that Service Quality, Customer Satisfaction, Brand Equity, and Digital Marketing have a significant positive effect on Purchase Intention. This research shows that the importance of Service Quality, Customer Satisfaction, Brand Equity, and Digital Marketing in increasing Purchase Intention of F&B Franchise in Batam City.
UNRAVELING GORONTALO'S LOCAL WISDOM: THE ESSENCE OF COST ACCOUNTING PRACTICE Thalib, Mohamad Anwar
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2146

Abstract

This research departs from the problem of adopting and implementing modern accounting, which can potentially eliminate local wisdom values from accounting practices. This study aims to find the values of local wisdom behind the practice of education cost accounting by scholarship recipient students. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results found that students used funds from the government to finance educational needs for one semester. Funds sourced from parents are used by students, one of which is to give alms and help to human beings. The practice of accounting in managing educational expenses is conditional on local wisdom values in the form of trust (ama:nati) and mutual help (huyula). Both of these spirits live on the belief that there are other people's rights behind the sustenance that we have and Allah has arranged the sustenance. The results of this study contribute to the presence of the concept of cost accounting practices by students based on local cultural values
UNDERSTANDING GEN Z TAX COMPLIANCE BEHAVIOUR Kurnia, Ervina; Khomsiyah, Khomsiyah
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2181

Abstract

This study is to examine the perceptions of Z generations related to peer group influence, digitalization tax service orientation, tax knowledge, and social media platform influence. Changes traditional paradigm of tax compliance in order to improve voluntary tax compliance in Z generation. This research method is a survey method using electronic questionnaires. The respondents (sample) of this study are tax payer with have age under 28 years old. Data was analyzed by using multiple regression analysis. The results of a survey of 142 tax payers indicate that peer group, digitalization tax system, tax knowledge and social media increase tax payer compliance. The contribution of this work is a more brief and straightforward understanding of behavioral accounting, primarily related to the tax compliance of generation Z. In contrast to the overarching goal of prior research , the current study analyzes the impact of tax payer compliance and the other analyze gen Z consumption behavior.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI FINANCIAL PERSPECTIVE DAN TAX AVOIDANCE DI INDUSTRI REKREASI DAN PARIWISATA Dewi, Nurul Hasanah Uswati; Asyifanaya, Athala
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2185

Abstract

The research aims to determine the influence of capital intensity, profitability, thin capitalization, and sales growth on tax avoidance using the company size as moderation variables. The research object is a recreation and tourism company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of sampled in this research was 68 samples selected with purposive sampling techniques. The data analysis used descriptive statistical analysis and multiple linear regression test with SPSS version 26 application. This study showed that the variable thin capitalization have positive effect on tax avoidance, while capital intensity, profitability, and sales growth variable have no effect on ta x avoidance. In addition, the result of this study based on the moderated regression analysis (MRA) test, the company size variable cannot moderate the influence of capital intensity, profitability, thin capitalization, and sales growth on the tax avoidance.
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Sari, Dian Purnama; Tambunan, Tigor; Kristina, Natalia; Leong, Joshua; Wardoyo, Eirene Puspita
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
APAKAH FINANCIAL CONSTRAINT MEMODERASI PENGARUH MODAL KERJA TERHADAP PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID 19? Putri, Via Aningtyas; Wafaretta, Vega
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): 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.v25i2.2191

Abstract

Working capital decisions are important for financing the operations of manufacturing companies, especially during a pandemic which indicates a decline in working capital. This study aims to examine the effect of working capital (Net Working Capital - NWC) on the profitability of manufacturing companies on the Indonesia Stock Exchange (IDX) during non-pandemic and pandemic conditions covid-19, as well as testing the moderating effect of financial constraint. The sample is determined by technique purposive sampling for manufacturing companies from 2018-2021 and analyzed with moderation regression. Results do not confirm Resource-Based Theory where working capital has a significant negative effect on profitability because high working capital creates additional costs that can reduce profits. In addition, the data shows that each sub-sector has different characteristics in terms of working capital requirements and profit-generating capabilities. There are sub-sectors with low (high) working capital that have high (low) profitability. This negative direction of working capital and profits continued until the pandemic conditions, of course, several sub-sectors experienced a decline in profitability. This study also shows that there is no moderating effect financial constraint, but financial constraint has a significant positive effect on profitability. The lower financial constraint, the company's profits continued to decline which could be due to the company's less than optimal management of available funds. The theoretical and practical implications of this study are unconfirmed Resource-Based Theory due to differences in sub-sector and company characteristics. The results show the importance of management in managing working capital optimally to profitability even in pandemic and financial constraints.

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