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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
IMPACT COVID-19 TERHADAP RENTABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DI KABUPATEN SUKOHARJO POERNANINGRUM SEKAR WARDHANI; ISMUNAWAN ISMUNAWAN
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.v23i1.927

Abstract

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.
Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak. Bagaimana Pengaruhnya? Devia Oktaviana; Nur Kholis
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.931

Abstract

The purpose of this study was to examine and analyze the effect of corporate governance and profitability on tax avoidance. This study uses tax avoidance as the dependent variable as measured by the Effective Tax Rate (ETR). The variables tested include institutional ownership, independent commissioners, audit committee, audit quality and profitability. This research uses quantitative methods. All companies engaged in the consumer goods sector listed on the IDX (Indonesia Stock Exchange) are the population in this study. In a period of 5 years, namely 2015 to 2019, amounting to 11 companies with a total of 55 observational data, secondary data in this study were on the selected companies then analyzed the company’s annual report. Access to find out the company’s financial report on the website www.idx.co.id and the websites of each company. The sample used in this study using purposive sampling method. The final result of this study indicate that institusional ownership, independent commissioners, audit committee, audit quality and profitability have a significant effect on tax avoidance.
The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness Noviola Suhandi; Paulina Sutrisno
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.v24i1.972

Abstract

This study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, systematic risk, capital structure, profitability, and conservatism on earnings informativeness. The research sample was selected based on certain criteria with a total of 43 manufacturing companies on the Indonesia Stock Exchange for the period 2017 to 2019. The research data was tested using a statistical technique, namely multiple linear regression. The results of this study indicate that company growth has a negative effect on earnings informativeness. On the other hand, earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings informativeness.
SISTEM INFORMASI AKUNTANSI PADA KINERJA USAHA KECIL MENENGAH NANIK ERMAWATI; NURUL RIZKA ARUMSARI
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.v23i1.973

Abstract

The performance of Small and Medium Enterprises (UKM) is the overall success achieved by SMEs, which can be seen from the increase in sales, increase in profit, increase in working capital, and increase in operating profit. It is so important the performance of UKM for the survival of UKM. Therefore, this study examines the performance of SMEs in Kudus Regency with the research population being all SMEs in Kudus Regency. The sampling technique used in this study was purposive sampling technique with a total sample of 94 respondents who can be processed. The data analysis technique used is multiple regression analysis techniques. The results showed that: 1). Understanding of accounting information, application of information systems, entrepreneurial skills do not affect the performance of SMEs, 2). Accounting knowledge has a positive effect on the performance of SMEs.
Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.981

Abstract

This study aims to examine the effect of liquidity on company profitability. The samples in this study were manufacturing companies in China, Indonesia, Malaysia, South Korea, Philippines, Singapore, Japan and Thailand. Liquidity in this study is proxied by using the current ratio. Profitability in this study is proxied by using net profit margin, return on assets, and return on equity. By using the fixed effect (FE) model in multiple regression, during the study period 2012-2016, there were 23,800 observations from 5,139 manufacturing companies in ASEAN+3 were found to have a positive effect on net profit margin, return on assets and return on equity. Furthermore, testing the differences in the effect of liquidity on profitability in each country shows mixed results.
Determ?nan Manajemen Laba: F?nanc?al Leverage, Prof?tab?l?tas, dan Karakter?st?k Perusahaan Ellysia Millenia; Tjhai Fung Jin
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.983

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, financial leverage, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, profitability, and firm growth on earnings management. The research sample consisted of 122 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019 with 366 data tested using the multiple regression method. The results showed that financial leverage and firm growth have effect on earnings management. On the other hand, firm size, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, and profitability do not show any effect on earnings management.
Board Diversity, Ukuran Perusahaan, Tax Aggressiveness, dan Kepemilikan Institusional terhadap Kualitas Laba Andreas Bambang Daryatno; Linda Santioso
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.999

Abstract

The research aims to provide empirical evidence on board diversity, firm size, tax aggressiveness, and institutional ownership of earnings quality in manufacturing companies listed on the Indonesian stock exchange, especially in 2016-2018. The study population is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method used in this study is nonprobability sampling with purposive sampling technique. The analysis method used is panel data regression. The results showed that board diversity has an effect on earnings quality. Meanwhile, firm size, tax aggressiveness, and institutional ownership do not affect earnings quality.
FLIGHT CREW FATIGUE AND THE EFFECT ON AIRLINE BUSINESS MOHD RIZAL PALIL; LOKHMAN HAKIM OSMAN; MARA RIDHUAN CHE ABDUL RAHMAN; MOHD HELMI ALI; EZAD AZRAI JAMSARI; MAHATHIR AHMAD; NURUL AISHAH BINTI KHAIRUDDIN; NUR AAINA AQILAH BINTI JAMALUDDIN; IBNOR AZLI IBRAHIM; IDA SURIYA ISMAIL
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.v23i1.1028

Abstract

The paper discusses previous studies on the effect of fatigue among flight crews and their effect on airline businesses. Fatigue is a major concern in flight operations as many reports were issued on this problem among flight crew. The long flight duration requires them to travel several time zones, which leads to fatigue. Furthermore, the change of time zones could also lead to the occurrence of jet lag and subsequently causes fatigue too. Fatigue can occur during and after the travelling period, and it takes a while to recover from it. This study aims to observe the effects of fatigue experienced by flight crew. The results show that fatigue causes many health problems such as an increase in cancer risk, depression, mental illness and miscarriage. Additionally, fatigue reduces one's work productivity as working in a tired state reduces work performance. Furthermore, fatigue also leads to other problems such as anger, anxiety, stress and job dissatisfaction. With the studies conducted on the issue of fatigue, airlines should take appropriate actions to minimise or solve the problem to ensure that fatigue problem will not affect flight crew performance and the airline business.
Perspektif Kelembagaan, Tekanan Eksternal, dan Pengungkapan Tanggung Jawab Sosial Perusahaan Teddy Jurnali; Susanti Susanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (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.v23i2.1037

Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility towards the social or the surrounding environment as a result of company operations. In Indonesia, there are many factors that influence a company in disclosing CSR such as government intervention (Laws, Government Regulations and Regional Regulations), external corporate pressure on CSR (foreign subsidiaries and company scale), as well as institutional perspectives (industry sensitivity and CSR promoting institutions). This study examines the institutional perspective of CSR reporting among listed companies in Indonesia. The purpose of this paper is to identify the influence of sensitivity industries; the presence of CSR promoting institutions; subsidiaries of MNC’s and business size and explore the managerial perceptions on CSR reporting. This research extends the existing literature on the debate over accountability, regulation, international standards, sustainability, and the influence or otherwise of other stakeholders by exploring organisational and external institutional drivers of CSR reporting in developing countries. This research was conducted with quantitative data and linear regression methods with 1,730 data or the same as 346 companies. The result showed that sensitivity industries, subsidiaries of MNC’s and business size have a significant effect on CSR disclosure, while CSR promoting institutions was not able to affect CSR disclosure significantly. This study helps to understand how institutional perspectives as well as company external pressures can influence CSR disclosure in Indonesia.

Page 58 of 68 | Total Record : 673

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