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INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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ESTIMASI RISIKO PASAR PADA DATA RETURN KURS HARIAN DENGAN VALUE AT RISK MENGGUNAKAN MODEL–MODEL VOLATILITAS GARCH Purnama, Cateryna
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.v25i2.2016

Abstract

Volatility is a critical tool in analyzing financial data. GARCH models are common tools widely use to forecast financial data volatility. This research discusses the measurement of market risk using the Value at Risk volatility model GARCH, IGARCH, and EGARCH for the USD major currency pairs which consist of seven currency pairs with the observation period July 2016 – September 2022. The results of the analysis show that the calculation of returns does not comply with the normal distribution, so the estimation of losses using the normal distribution VaR can be biased, instead this research used student’s t distribution error. The test results show that the IGARCH volatility model at a confidence level of 99% and 95% proves to be valid after the Kupiec test and Conditional Coverage Test are carried out on all tested currencies. Meanwhile, risk measurement using the EGARCH model is invalid on the EUR/USD, USD/CHF and AUD/USD exchange rates. Besides that, risk measurement using the SGARCH model is invalid on the EUR/USD and AUD/USD exchange rates.
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.
FINANCIAL DISTRESS AND OTHER FINANCIAL CONDITIONS ON GOING CONCERN AUDIT OPINIONS Salim, Agus
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.v25i2.2073

Abstract

This study aims to examine the effect of Financial Distress, Leverage, Solvency, Profitability and Liquidity on Going Concern Audit Opinions. This research uses company data listed on the IDX and consistently enters the group of manufacturing companies from 2019-2021. This study uses a logistic regression analysis tool using SPSS to answer the proposed hypothesis. The results showed that Financial distress had an effect on going-concern audit opinion, Leverage had no effect on going-concern audit opinion, Solvability had no effect on going-concern audit opinion, Profitability had no effect on going-concern audit opinion, Liquidity had no effect on going-concern audit opinion
BIG DATA, ARTIFICIAL INTELLIGENCE, AND MANAGEMENT ACCOUNTANT: A GLOBAL PERSPECTIVE Cahyono, Suham; Ardianto, Ardianto
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): 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.v26i1.2081

Abstract

This study aims to objectively explored the relevance of big data issues that have developed in the professional world to the best practices of the management accounting profession. The conceptual framework was developed to become the frame for consideration of making structured designs on artificial intelligence issues. Using data sources derived from literature studies and conducting various reviews of articles related to this interesting topic, conclusions are generated that refer to the implications of management accountant best practices. This study finds that the concept of management accountants is strongly influenced by the adoption of Big Data in the companies. Furthermore, we specifically define and present strategic steps that can suggest management accountants can carry out best practices in accordance with professional programs that have become an important part of practice. This study contributes to the development of the best practice of management accountants where Big Data is the center of attention that cannot be separated from their professional practice so that it is possible to adjust the practice of management accountants that generate added value. To the best authors knowledge, this is the first study to seeks and explores the Big Data and Artificial Intellegence in the management accountant profession from global perspectives. The study provides some deep insight to the accountant management global more take care for their sustainable profession in the long wave of digitalisation.
HOW DOES GAMIFICATION INFLUENCE A CONSUMER'S PURCHASE INTENTION? STUDY IN SHOPEE INDONESIA Lesmana, Vania; Briliana, Vita
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): 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.v26i1.2104

Abstract

The purpose of this study is to determine the effect of perceived value dimensions as predictors of game use intention and platform purchase intention. This study uses the dimensions of perceived value, namely utilitarian value, hedonic value, social value, and time/effort, to predict game use intention and platform purchase intention. This research data consists of answers to questionnaires distributed online. Game users on the Shopee Indonesia platform in Jakarta were selected as the object of this research. The researcher selected the samples for this study using purposive sampling of 301 respondent data with specific criteria. We used the PLS structural equation modeling (SEM) method and SPSS for this study. The results obtained in this study show that utilitarian value, hedonic value, social value, and time/effort have an influence on the game use intention variable. Utilitarian Value, Social Value, and Game Use Intention variables affect the Platform Purchase Intention variable, while the Hedonic Value and Time/Effort variables have no effect on Platform Purchase Intention. Game use intention does not play a role in mediating the influence of utilitarian value, hedonic value, social value, and time/effort on platform purchase intention.
PENGARUH PERSISTENSI LABA, KUALITAS AUDITOR, DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA UTANG BUMN SEKTOR NON-KEUANGAN Mustofiyah, Nuriyatul; Handayati, Puji
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.v25i2.2111

Abstract

This research purposes to ascertain how corporate governance, auditor quality, and profit persistence affect cost of debt. The information used in this study comes from the annual reports of non-financial sector state-owned companies that were included on the IDX between 2017 and 2022. Purposive sampling was used to choose the sample for this investigation, yielding up to 52 data points from a total of 102 data points. Multiple linear regression analysis was employed in this study's data analysis. The findings revealed that corporate governance has a negative impact on the cost of debt whereas earnings persistence has a positive impact. Meanwhile, the quality of auditors has no influence on the cost of debt.
BRAND EQUITY, CUSTOMER SATISFACTION, DAN PURCHASE INTENTION: ANALISIS PADA FRANCHISE F&B ASING Angela, Angela; Kesumahati, Erilia
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.v25i2.2142

Abstract

The research in this article examines the factors that influence Purchase Intention in foreign F&B franchises using Service Quality and Digital Marketing variables mediated by Customer Satisfaction and Brand Equity. The study uses primary data collected through distributing questionnaires in the form of a Google Form to urban residents who have visited foreign F&B franchises in Batam City, which is then analyzed with secondary data. A total of 326 data from respondents who met the criteria were used and analyzed using the SmartPLS program. The results of the study show that Service Quality, Customer Satisfaction, Brand Equity, and Digital Marketing have a significant positive effect on Purchase Intention. This research shows that the importance of Service Quality, Customer Satisfaction, Brand Equity, and Digital Marketing in increasing Purchase Intention of F&B Franchise in Batam City.
UNRAVELING GORONTALO'S LOCAL WISDOM: THE ESSENCE OF COST ACCOUNTING PRACTICE Thalib, Mohamad Anwar
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.v25i2.2146

Abstract

This research departs from the problem of adopting and implementing modern accounting, which can potentially eliminate local wisdom values from accounting practices. This study aims to find the values of local wisdom behind the practice of education cost accounting by scholarship recipient students. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results found that students used funds from the government to finance educational needs for one semester. Funds sourced from parents are used by students, one of which is to give alms and help to human beings. The practice of accounting in managing educational expenses is conditional on local wisdom values in the form of trust (ama:nati) and mutual help (huyula). Both of these spirits live on the belief that there are other people's rights behind the sustenance that we have and Allah has arranged the sustenance. The results of this study contribute to the presence of the concept of cost accounting practices by students based on local cultural values
UNDERSTANDING GEN Z TAX COMPLIANCE BEHAVIOUR Kurnia, Ervina; Khomsiyah, Khomsiyah
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.v25i2.2181

Abstract

This study is to examine the perceptions of Z generations related to peer group influence, digitalization tax service orientation, tax knowledge, and social media platform influence. Changes traditional paradigm of tax compliance in order to improve voluntary tax compliance in Z generation. This research method is a survey method using electronic questionnaires. The respondents (sample) of this study are tax payer with have age under 28 years old. Data was analyzed by using multiple regression analysis. The results of a survey of 142 tax payers indicate that peer group, digitalization tax system, tax knowledge and social media increase tax payer compliance. The contribution of this work is a more brief and straightforward understanding of behavioral accounting, primarily related to the tax compliance of generation Z. In contrast to the overarching goal of prior research , the current study analyzes the impact of tax payer compliance and the other analyze gen Z consumption behavior.

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