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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
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.v24i2.1590

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
Analysis of Factors Affecting International E-Wallet Use Felicia Koo; Fendy Cuandra
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.v24i2.1603

Abstract

The research in this article will examine whether perceived usefulness, privacy and security of e-wallets, perceived ease of use, and perceived trust mediated by behavioral intention affect the use of e-wallets. This study uses primary data, namely data obtained by distributing questionnaires using a google form to 230 respondents. The research data is processed using the smart PLS 3 program. The results of this study are perceived usefulness, perceived ease of use, and perceived trust have a positive effect on behavioral intention and e-wallet use. For privacy and security, this variable has a positive effect on behavioral intention but has no relationship with e-wallet use. In addition, the study also found a positive relationship between behavioral intention and e-wallet use, so it can be concluded that the actual use of an e-wallet is determined by the user's intention to use it. Therefore, users should be given an understanding of this faster and easier transaction to encourage usage.
Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability Muhammad Taufik; Jessica Jessica; Nicken Destriana
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.v24i2.1623

Abstract

This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.
How difficult are the Financial Statements to read? Sumiyati Sumiyati; Rulyanti Susi Wardhani; Hengky Veru Purbolakseto; Hendri Warno
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.v24i2.1624

Abstract

This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive.
MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF? Viriya Dewi; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1406

Abstract

The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.
PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1412

Abstract

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR Ulfatun Nikmah
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1591

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.
ANTESEDEN REPURCHASE INTENTION: STUDI EMPIRIS PADA KONSUMEN VITAMIN C SAAT PANDEMI COVID-19 DI JAKARTA Vita Briliana; Guniadi Fialim
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1651

Abstract

This study aims to examine and analyze how the influence of Brand Trust, Perceived Value and Halal Concern on Brand Preference and Satisfaction and their consequences on Repurchase Intention of consumers of vitamin C products in Jakarta. This research design uses descriptive and causal research by measuring all variables using a Likert scale consisting of 5 points. The sampling technique used was the purposive sampling method which was carried out by distributing questionnaires to 281 respondents. Statistics for data processing with the Structural Equation Model (SEM) analysis method used in this study are SmartPLS version 3.0 and IBM SPSS. The results of this study explain that Brand Trust, Perceived Value and Halal Concern affect Brand Preference and Satisfaction. It was identified that Halal Concern had the most influence on Brand Preference and Satisfaction. Meanwhile, Brand Preference has a higher impact than Satisfaction on Repurchase Intention on vitamin C consumers in Jakarta. The implication of this research is vitamin C producers should register their products to get halal certificate to increase their sales.
UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK Teddy Jurnali; Nova Sari Manurung
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1722

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK Mikail Rizki Heryawan; Krisno Septyan
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (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.v25i1.1752

Abstract

This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.

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