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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Motoliango sebagai wujud Akuntansi di Upacara Tolobalango Gorontalo Mohamad Anwar Thalib
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1051

Abstract

The purpose of this study is to understand accounting practices at the tolobalango ceremony. This research comes from concerns about the adoption, learning, and implementation of accounting which is not from Indonesia. This condition is getting worse with the lack of accounting studies based on national cultural themes. This situation has potential to eliminate accounting practices that are required by the values of local wisdom. Therefore, this research seeks to explore, formulate, and preserve accounting practices that live in the spirit of the nation's wealth values. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. The results of the study find three ways in which the people of Gorontalo practiced accounting; firstly receiving wages; secondly receive dowry, wedding expenses, and consumption costs; the third record accounting in memory. These are based on the spirit of local wisdom in the form of sincerity (ihilasi), trustship (amana:ti), and trust (paracaya). This spirits are essentially a manifestation of love (motoliango) both among others and also to the Creator (God).
System Quality, Perceived Value, Brand Personality, dan User Engagement untuk memprediksi Behavioral to Subscribe Pelanggan Layanan Online Streaming Yohanes Nuhadriel; Keni Keni
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1143

Abstract

Technology has become the industry that has the most influence on the national and global economy. Along with the increasing growth of internet users due to the Covid-19 pandemic, has increased the level of competition in the online streaming service industry is getting higher, Furthermore to increase competitive advantage and business continuity, online streaming services need to increase the level of loyalty to subscribe. This study aims to empirically test 1) system quality, perceived value, and brand personality on subscription behavior. 2) system quality and perceived value of user interaction. 3) user interaction on behavior to subscribe. 4) system quality and perceived value towards subscriber behavior through user interaction. The research hypothesis was tested using PLS-SEM to 163 respondents, namely online streaming service customers. The results showed that only system quality could not predict behavior to subscribe directly, while all other variables were able to predict behavioral to subscribe.
Pengaruh Asimetri Informasi dan Iklim Kerja Etis terhadap Budgetary Slack Janet Anneta
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1147

Abstract

Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.
Factors influencing Purchase Decisions on Somethinc Products Mardah Pristy Andriyani Iskandar; Jenji Gunaedi Argo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1151

Abstract

This research is a quantitative study using primary data sources and the authors use descriptive and inferential analysis techniques and SmartPLS (Partial Least Square) as a tool used in this study. The purpose of this study is to show whether the purchasing decision variables are influenced by the variables of product quality, brand image, and electronic word of mouth for Somethinc products. And the object of this research is 18 year old women who uses Somethinc products. The sample of data sources in this study was obtained by distributing it to 100 female respondents and the authors chose accidental sampling as the sampling technique used in this study. The results of data processing can be seen that: (1) purchasing decisions can be influenced by product quality (2) purchasing decisions can also be influenced by brand image (3) purchasing decisions can also be influenced by electronic word of mouth.
Metode Arch/Garch untuk memprediksi hubungan Economic Uncertainty akibat Pandemi Covid 19 dan Volatilitas Saham Sumiyati Sumiyati; Boy Dian Anugra Sandy; Panggio Restu Wilujeng
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1152

Abstract

The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..
Peran Earnings Management dalam memoderasi Corporate Social Responsibility dan Financial Performance Siti Nurkholifah Bunadi; Tarjo Tarjo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1158

Abstract

The purpose of this study is to examine the effect of CSR on financial performance and the effect of earnings management on moderating the relationship between CSR and financial performance. Financial performance variable is proxied using Tobin's Q and ROA. Discretionary accruals with the Modified Jones model are used as a proxy for earnings management practices. The researcher uses secondary data from the company's annual report for the 2015-2019 period. Research with the population of all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Purposive sampling method is used to determine sample of this data research, and that obtained 68 companies. Hypothesis test of this research is Partial Least Square (PLS) on SmartPLS 3.0. The results of this research indicate that CSR has no effect on financial performance. Analysis with moderating variables shows that earnings management moderates the influence of CSR on financial performance and has a significant negative effect. Testing of control variables proves that firm size and firm age have a positive and significant effect on financial performance
Fungsi Internal Audit dan Manajemen Risiko Perusahaan: Sebuah Tinjauan Literatur Balqis Nagita Fillia Zunaedi; Hayyu Rachma Annisa; Murdiyati Dewi
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1159

Abstract

In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk management. The implementation of effective risk management is the key to the success of a company. This article aims to provide a literature review related to the role of the internal auditor function in carrying out effective and efficient risk management. The explanation of this article can add to the literature related to the role of internal auditors in implementing corporate risk management and can assist company management in selecting internal auditors so that company goals can be achieved. Thus, the company can have an optimal level of risk according to the company's risk appetite. Internal auditors are also required to uphold the professional standards of internal audit in carrying out their duties so as to provide the best guarantee for the company.
Karakteristik Perusahaan yang mempengaruhi Pengungkapan Corporate Social Responsibility Gadiel Imanuel Santo; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1166

Abstract

This research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosure of corporate social responsibility (CSR). The data used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, from 2018-2020. The method used in determining the sample is purposive sampling with five sample criteria, so that there are 97 companies and 291 data that can be used in this study. This research uses multiple regression method in conducting data analysis. The results of the research stated that the variables of firm size, industry type, and institutional ownership have an influence on CSR disclosure, while the variables of board of commissioner size, public ownership, and company growth have no effect on CSR disclosure. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perusahaan, tipe industri, ukuran dewan komisaris, kepemilikan institusional, kepemilikan publik, dan pertumbuhan perusahaan terhadap pengungkapan corporate social responsibility (CSR). Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun yaitu dari 2018-2020. Metode yang digunakan dalam menentukan sampel adalah purposive sampling dengan lima kriteria sampel, sehingga terdapat 97 perusahaan dan 291 data yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan metode multiple regression dalam melakukan analisis data. Hasil penelitian menyatakan bahwa variabel dari ukuran perusahaan, tipe industri, dan kepemilikan institusional memiliki pengaruh terhadap pengungkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan publik, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pengungkapan CSR.
Kesadaran Moral VS Pengawasan: Faktor apa yang dapat mengurangi Manajemen Laba? Nada Yolanda; Astrid Rudyanto
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1243

Abstract

As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.
Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, dan faktor lainnya terhadap Kualitas Laba Riztia Maulia; Irwanto Handojo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): 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.v24i1.1266

Abstract

This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.

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