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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Factors affecting Brand Loyalty on Imported Instant Noodles Products mediated by Brand Trust Andreas Yoshiro Ogawa; Fendy Cuandra
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.v24i1.1290

Abstract

Imported products that are often favored are instant noodles, there is also an urge to immediately try and buy these products in line with current trends. The research was carried out with the aim of knowing brand loyalty in imported instant noodle products with brand trust as a mediation which was influenced by the variables of brand experience, perceived value, brand association, and brand awareness. The sample of this research is the Millennial/Y/Z generation in Batam City, with a sample of 408 data. Furthermore, the processing of this sample data will utilize the SmartPLS 3.2.9 software. The finding of this study showed that brand loyalty has direct effect by brand experience, perceived value, and brand trust, while brand association and brand awareness were not. The direct test also shows that brand trust is positively and significantly influenced by perceived value, brand association, and brand trust, while brand experience is not. The indirect test results through brand trust only succeeded in mediating brand awareness on brand loyalty, while other variables did not.
Factors affecting Earnings Quality Alvin Alvin; Yulius Kurnia Susanto
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.v24i1.1401

Abstract

The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.
Pengaruh Kualitas Audit terhadap Manajemen Laba Riil dengan Corporate Governance sebagai Moderasi Meinie Susanty
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1094

Abstract

The purpose of this study is analyze of effect audit quality on real earning management with corporate governance/CG as moderating. Previous study have found that high audit quality bring implication for manager to do real earning management because there is limitation of overstated asset in balance sheet for doing discretionary accrual earning management. Measurement of audit quality use multidimension aspect include competence and independent aspect of auditor with analyze of effect of audit quality on real earning management with CG as moderating on public listed company in Indonesia. Indicator of CG use ASEAN Corporate Score Card. Finding found that high audit quality with multidimension measurement Audit Quality Metric Score (AQMS) increase real earning management in production cost abnormally and discretionary accrual, but not with operating cash flow abnormally at individual level and at aggregate level in real earning management group from operating cash flow abnormally, production cost and discretionary accrual. Good corporate governance (GCG) found could moderate cash flow operating abnormally and production cost in real earning management at individual level. Meanwhile GCG could not moderate real earning management on discretionary accrual at individual level and at aggregate level on operating cash flow abnormally, production cost, and discretionary accrual. This study have implication to audit quality research that use multidimension measurement include competency and independent of auditor with AQMS and real earning management real with CG ASEAN Corporate Score Card as moderating.
Effect of Corporate Governance Mechanism and Operating Cash Flow on Financial Distress Etti Ernita Sembiring
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1133

Abstract

This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values ​​for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.
Pengaruh Retail Atmospherics, Shopper Trust, dan Corporate Reputation terhadap Repatronage Intention di Minimarket Jakarta Jorken Jorken; Keni Keni
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1407

Abstract

Retail industry is an industry with a fairly rapid development. Among the various classes in the retail industry, minimarket retail stores have the highest growth. Hence, the competition in minimarket class is very tight. So, in order to face the competition, then it is necessary to create repatronage intention towards customers. To do so, there are various factors that could create repatronage intention such as retail atmospherics, shopper trust, and corporate reputation. The purpose of this study is to understand the role of retail atmospherics, shopper trust, and corporate reputation as repatronage intention’s predictors at Jakarta minimarket. Descriptive study is used with cross-sectional approach in data collection process. There are 160 valid questionnaires were collected with non-probability sampling method and convenience sampling is used as sampling technique. Furthermore, collected data were analyzed using Partial Least Square-Structural Equation Modelling method. Based on the results, can be concluded that retail atmospherics, shopper trust, and corporate reputation could positively predict towards repatronage intention at Jakarta minimarket.
Anteseden Brand Loyalty : Studi Empiris pada Pelanggan Tolak Angin Herbal di DKI Jakarta Grachella Chrisencia; Vita Briliana
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1416

Abstract

The purpose of this study is to analyze and examine the influence of brand satisfaction, brand image, brand impact, and brand value toward brand loyalty on Tolak Angin Herbal customers in DKI Jakarta. The research form used in this study is descriptive and causal research, using five points of likert scale to measure all variables. Sample collected using purposive sampling technique with primary and secondary data and using 129 respondents. Data analytic method using in this study is multiple linear regression. The result of this research has shown that brand satisfaction, brand image, brand impact and brand value have an effect on brand loyalty to Tolak Angin Herbal customers in DKI Jakarta.
Faktor Penentu Penerapan Akuntansi Digital pada UMKM: Intervensi Pemerintah sebagai Variabel Pemoderasi Aryanto; Ida Farida
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1473

Abstract

Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.
Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi Clarissa Tonay; Etty Murwaningsari
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1484

Abstract

This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.
Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia Andrew Christian Sudjono; Amelia Setiawan
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1514

Abstract

The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.
The Role of Social Capital in Building Knowledge Sharing and Innovative Work Behavior in Holding Company Dhyah Harjanti; Angelina Desiana Halim
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (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.v24i2.1577

Abstract

To compete in a dynamic environment, companies must continuously innovate. Therefore, companies need to encourage their employees to have innovative behavior. This study examined the effect of structural, cognitive, and relational social capital on innovative work behavior, using knowledge sharing as mediating variable. This study uses quantitative methods, by surveying 328 employees of holding companies. The data is processed using Partial Least Square. The results point out a positive and significant effect of cognitive and relational social capital on knowledge sharing and knowledge sharing on innovative work behavior.

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