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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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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.
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.
PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN NILAI PERUSAHAAN: DAMPAK PANDEMI COVID-19 Kholid, Arif Wahyu Nur; Prayoga, Hadiyan
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (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.v25i2.1552

Abstract

This study aims to examine the Institutional Ownership, Profitability and Pandemic Covid-19 on Firm Value. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2020. The sample selection in this study uses purposive sampling to obtain samples that represent the predetermined criteria. This research is included in quantitative research – secondary data. This research uses balance panel regression in processing the data. The estimation method used in this study is the Fixed Effect Model (FEM). The research data is processed using E-Views 10. The results of this study indicate that institutional ownership has a significant negative effect on firm value with and without the Covid-19 variable involved. However, the profitability variable has a significant positive effect on firm value when the Covid-19 variable is not included. After the Covid-19 variable is included, profitability does not have a significant effect on firm value. The implication of this research is that individual investors and the stock market are more wary of companies that have large institutional ownership and Signaling Theory can explain phenomena and test the value of companies during the COVID-19 pandemic. Future research is expected to be able to separate the types of institutional ownership by type such as banks, foundations, brokers, etc. because each type of institutional investor has different characteristics. And further research can expand the observation period and consider other factors that affect firm value.
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.
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.
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.
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.

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