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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Suham Cahyono
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.v25i1.1798

Abstract

This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.
FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE Fanny Oktaviany; Reskino
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.v25i1.1799

Abstract

Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits, understating liabilities and costs. Even once deceptive fraudulent accounting practices are initiated, a whole system of manipulation will be used to maintain the appearance of sustainability. Financial reports are used by shareholders to measure company performance versus expectations. However, sometimes manipulated to fulfill one's greed. Many studies have been conducted in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact on corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as behavior pattern that influences society's character. In studying the occurrence of financial statement fraud, elements of corporate culture need to be considered along with other factors. This research provides a holistic view of the concept of culture and its influence on organizations and behavior. The second objective is to discuss the influence of corporate culture from the perspective of financial statement fraud. The research findings provide suggestions for improving corporate culture.
INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME Indra Kusumawardhani; Afni Sirait; Sri Luna Murdianingrum
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.v25i1.1841

Abstract

Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.
PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL Adillah Abir Syofnita; Elfiswandi Elfiswandi; Ramdani Bayu Putra; Hasmaynelis Fitri
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.v25i1.1855

Abstract

This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.
APAKAH ELEMEN CORPORATE GOVERNANCE DAPAT MENGURANGI FINANCIAL DISTRESS PADA PERUSAHAAN BERISIKO TINGGI? Isnaini Nuzula Agustin; Andryanto
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.v25i1.1886

Abstract

This study examine the role of Corporate governance (proxied by audit committee independence variables, institutional ownership, independent commissioners, board size) and enterprise risk management in predicting the emergence of corporate financial distress. The research design is quantitative. The research object or population studied is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2021. The method used for determining the research sample is purposive sampling, namely determining the sample from the existing population based on predetermined criteria obtaining research sample of 132 observations. All data sets are sourced from the Indonesia Stock Exchange website. This study is employing Panel Regression Analysis including descriptive statistics analysis, correlation, and hypothesis testing using the EViews 12 software. The result posits that institutional ownership has a significant positive effect on financial distress, while the independence of the audit committee, independent commissioners, board size, enterprise risk management do not have a significant impact on financial distress. Further, the control variable of this study, namely company size, has a significant negative effect on financial distress. This study is expected to have significant contribution to Mining enterprise’s stakeholder in examining prominent factors in predicting financial distress.
KERAGAMAN DEWAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI: LEBIH EFISIEN ATAU TIDAK? Stefanus; Reynald Emmanuel Dwistia; Vito Raphael Hadyana; Joni
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.v25i1.2057

Abstract

The objective of this research is to examine the relationship between gender and investment efficiency levels in the context of developing countries, specifically focusing on companies listed on the Indonesia Stock Exchange during the period of 2020-2021. It is important to determine whether there is a significant influence on the efficiency levels of companies. By employing regression analysis, this study did not find any significant impact between gender diversity and investment efficiency. The results indicate a negative correlation, suggesting that gender diversity in large-sector companies reduces investment efficiency.
TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA Yulius Kurnia Susanto; Isabella Fiorita
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.v25i1.2067

Abstract

The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.
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.

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