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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 673 Documents
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KEBIJAKAN HUTANG: STRUKTUR ASET, PROFITABILITAS DAN PELUANG PERTUMBUHAN ANGGISTA PUSPITA DEWI; ANI WILUJENG SURYANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): 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.v22i2.739

Abstract

This study aims to determine the influence of asset structure, profitability and growth opportunity on debt policy. Data were collected from 16 Indonesia building construction companies annual reports from 2014 to 2017. The asset structure was measured using fixed assets ratio (FAR), profitability using return on assets (ROA), growth opportunity using price earnings ratio (PER) and debt policy using a debt to equity ratio (DER). The hypothesis was examined using panel data regression analysis. The results showed that the asset structure has a significant positive effect on debt policy, while profitability has a significant negative effect. However, growth opportunity shows no effect on debt policy. The results of this study can be input for companies need to consider increasing profitability in meeting company funds, so that external funding needs are not high. In addition, company managers need to maintain the level of debt to maintain the reputation and trust of external parties to the company and prevent financial distress.
KEPUASAN DAN LOYALITAS PELANGGAN AMING COFFEE: EXPERIENTIAL MARKETING BELLA BELLINDA; EVA DOLOROSA; DEWI KURNIATI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): 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.v22i2.760

Abstract

Aming Coffee is a coffee shop that is very well known by coffee connoisseurs in Pontianak. Over time, Aming coffee tried to get closer to the connoisseurs of Aming coffee by presenting a more modern appearance of the booth to provide comfort for the connoisseurs by increasing customer satisfaction and loyalty. However, with the number of coffee shops popping up in recent years, it is very influential for Aming coffee with the emergence of similar business competition, so this is a threat for Aming to continue to maintain satisfaction for its consumers. This study aims to analyze the effect of experiential marketing on Aming Coffee customer satisfaction and loyalty and the influence of satisfaction on Aming Coffee customer loyalty in Pontianak. This study used a questionnaire method with 150 respondents taken by purposive sampling at two Aming Coffee locations. Data analysis using SEM-PLS, WarpPLS 6.0 software. The results of this study indicate that experiential marketing variables significantly influence customer satisfaction and customer loyalty. The customer satisfaction variable mediates the effect of experiential marketing on customer loyalty. Customer satisfaction is the most influential factor in experiential marketing which can ultimately lead to customer loyalty. There needs to be an increase in all aspects of experiential marketing (sense, feel, think, act, relate) to support Aming Coffee to be a comfortable gathering place for visitors, especially young people and able to give prestige to visitors.
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.
FINANCIAL DISTRESS: RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PADA PERUSAHAAN NON-KEUANGAN VALENTINA VALENTINA; TJHAI FUNG JIN
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): 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.v22i2.818

Abstract

The purpose of this research is to analyze if the factors in this research can influence the occurrence of financial distress. This research analyze about liquidity, leverage, profitability, firm performance, dividend policy, firm size, managerial ownership, and institutional ownership which to test how far they affected the occurrence of financial distress. Data for this research was taken from annual report of non financial companies listed in Indonesia Stock Exchange in period 2016 to 2018. This research has 49 companies that fulfilled the criteria as the final sample. Hypothesis in this research were tested by multiple linear regression analysis method. The results showed that profitabilty, firm performance, firm size, and managerial ownership that has an effect on financial distress. Besides, liquidity, leverage, dividend policy, and institutional ownership has no effect on financial distress.
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.
CHALLENGES IN IMPLEMENTING TAXES ON E-COMMERCE TRANSACTIONS IN MALAYSIA MOHD RIZAL PALIL; HOD BIN AMIN; SITI ZAIDAH TURMIN
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): 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.v22i2.829

Abstract

Electronic commercial transactions are growing rapidly, thereby causing unease among conventional traders who believe that the taxation system is unfair to them because of loopholes that cause e-commerce traders to avoid taxes. The government’s perspective is that e-traders cause losses in taxes that could otherwise increase the country’s revenue and harmonize the tax system among all traders, whether e-commerce or conventional. Various views have been expressed on the implications of e-commerce; some argue that e-commerce improves the tax system, whereas others believe that the tax system was designed prior to the emergence of e-commerce, thereby creating problems in Malaysia. Therefore, this study investigates the problems posed by e-commerce, especially in identifying challenges in taxation. Based on systematic literature highlights, 6 major challenges have been identified, consisting of 22 items in tax implementation for e-commerce in Malaysia. A quantitative research approach has been used to ensure generalization of opinions on tax implementation challenges that are appropriate to the context of taxation in the country. Based on the feedback received by 73 respondents consisting of officers involved in the Malaysian tax system, the reflective–formative hierarchical model was analyzed using a structural equation model through SmartPLS software to address the tax implementation challenges for e-commerce. This study is regarded as beneficial for the parties involved, especially the Inland Revenue Board, in designing efficient and systematic tax rules and guidelines on e-commerce so that potential tax sources can be identified and losses can be reduced.
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.

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