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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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UKURAN PERUSAHAAN SEBAGAI PEMODERASI FINANCIAL PERSPECTIVE DAN TAX AVOIDANCE DI INDUSTRI REKREASI DAN PARIWISATA Dewi, Nurul Hasanah Uswati; Asyifanaya, Athala
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.v25i2.2185

Abstract

The research aims to determine the influence of capital intensity, profitability, thin capitalization, and sales growth on tax avoidance using the company size as moderation variables. The research object is a recreation and tourism company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of sampled in this research was 68 samples selected with purposive sampling techniques. The data analysis used descriptive statistical analysis and multiple linear regression test with SPSS version 26 application. This study showed that the variable thin capitalization have positive effect on tax avoidance, while capital intensity, profitability, and sales growth variable have no effect on ta x avoidance. In addition, the result of this study based on the moderated regression analysis (MRA) test, the company size variable cannot moderate the influence of capital intensity, profitability, thin capitalization, and sales growth on the tax avoidance.
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Sari, Dian Purnama; Tambunan, Tigor; Kristina, Natalia; Leong, Joshua; Wardoyo, Eirene Puspita
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.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
APAKAH FINANCIAL CONSTRAINT MEMODERASI PENGARUH MODAL KERJA TERHADAP PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID 19? Putri, Via Aningtyas; Wafaretta, Vega
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.v25i2.2191

Abstract

Working capital decisions are important for financing the operations of manufacturing companies, especially during a pandemic which indicates a decline in working capital. This study aims to examine the effect of working capital (Net Working Capital - NWC) on the profitability of manufacturing companies on the Indonesia Stock Exchange (IDX) during non-pandemic and pandemic conditions covid-19, as well as testing the moderating effect of financial constraint. The sample is determined by technique purposive sampling for manufacturing companies from 2018-2021 and analyzed with moderation regression. Results do not confirm Resource-Based Theory where working capital has a significant negative effect on profitability because high working capital creates additional costs that can reduce profits. In addition, the data shows that each sub-sector has different characteristics in terms of working capital requirements and profit-generating capabilities. There are sub-sectors with low (high) working capital that have high (low) profitability. This negative direction of working capital and profits continued until the pandemic conditions, of course, several sub-sectors experienced a decline in profitability. This study also shows that there is no moderating effect financial constraint, but financial constraint has a significant positive effect on profitability. The lower financial constraint, the company's profits continued to decline which could be due to the company's less than optimal management of available funds. The theoretical and practical implications of this study are unconfirmed Resource-Based Theory due to differences in sub-sector and company characteristics. The results show the importance of management in managing working capital optimally to profitability even in pandemic and financial constraints.
DOES CONCENTRATED OWNERSHIP, CASH HOLDING, SHARE PRICE AND LIQUIDITY AFFECT COMPANY PERFORMANCE? Putri, Aryanti; Akam, Maharani Aulia; Leon, Farah Margaretha
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.v26i1.2202

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of independent variables which are concentrated ownership, stock price volatility, cash holdings and liquidity on company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of research samples is 36 companies with a total of 108 data that match the criteria using a purposive sampling method. The research results obtained are that concentrated ownership and liquidity positively affect the company's performance. The variables of stock price volatility and cash holdings have no effect on company performance. The implication of this research that has been done is to provide direction for financial managers in terms of using debt to achieve company goals. For investors, it is better to choose a company that has high liquidity.
EXPLORING FACTORS THAT SHAPE INDONESIAN’S INTENTIONS TO PURCHASE HERBAL MEDICINE Keni, Keni; Wilson, Nicholas; Dharmawan, Purnama
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.v25i2.2204

Abstract

The pharmaceutical industry has emerged as one of the most rapidly expanding sectors globally, and this trend holds true for Indonesia as well. Within this industry, a notably popular type of medication in Indonesia is herbal medicine. This variant of medicine is derived from traditional and natural ingredients, with minimal incorporation of chemical substances. To delve into this phenomenon, the present study aims to identify the factors influencing Indonesians' inclination and intention to purchase herbal medicine. To achieve this, the study integrates key variables from the original Theory of Reasoned Action (TRA) framework, namely attitude and subjective norm, along with an additional element – perceived value. The methodology employed involves a survey-based approach, utilizing questionnaires as the primary data collection tool among the chosen participants. The sampling method chosen is non-probability purposive sampling, ensuring that only individuals who meet the predetermined criteria participate – specifically, individuals who have acquired herbal medicines within the past 6 months. Employing a 7-point Likert scale, a total of 156 data points were amassed. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), with SmartPLS 4 software being the designated tool. Through the scrutiny of the data, the authors conclude that attitude, subjective norm, and perceived value significantly impact consumers' intention to purchase herbal medicine in Indonesia.
SALES PROMOTION, LIVE STREAMING, SUBJECTIVE NORM TERHADAP IMPULSIVE BUYING DENGAN PAYLATER SEBAGAI VARIABEL MODERASI Buana, Salsabilla Ayundha Martsha; Leow, Janice Atalie; Marvinson, Gerry; Zukhrufa, Azka; Keni, Keni
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.v25i2.2208

Abstract

E-commerce has profoundly altered the shopping behaviors of consumers in Indonesia. Additionally, fintech companies have introduced "paylater" services, revolutionizing the payment process for online purchases. Paylater operates on a Buy Now Pay Later (BNPL) system, allowing consumers to make purchases and defer payment. This innovation enhances the ease and security of online shopping, enticing users with enticing sales promotions. A survey targeting e-commerce users in Indonesia was conducted and subsequently analyzed using structural equation modeling (SEM - PLS). Employing a quantitative descriptive approach with a cross-sectional design, data was collected offline over 14 days in DKI Jakarta, Indonesia, yielding a final dataset from 122 respondents out of 210 obtained. Research outcomes revealed that sales promotion, subjective norms, and e-commerce live streaming features significantly influence impulsive buying behavior among consumers. The use of paylater services moderates this relationship, indicating that frequent paylater users tend to exhibit more impulsivity in their purchasing patterns. Despite the convenience offered by paylater services, there are associated risks such as debt accumulation and financial mismanagement. The findings of this research can serve as an educational tool for potential paylater users, encouraging responsible use and financial management. This research substantially contributes to the growth of fintech companies and micro, small, and medium-sized enterprises (MSMEs), ultimately fostering economic development and providing a reference for future researchers exploring similar topics.
KINERJA KEUANGAN, MANAJEMEN LABA, DAN PENGHINDARAN PAJAK: APAKAH CSR INDUSTRI KONTROVERSIAL MEMILIKI PERAN? Febriyanti, Ama; Sudarto, Triadi Agung
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.v25i2.2219

Abstract

This study examines the effect of financial performance and earnings management on corporate tax avoidance, and analyzes whether there is a moderating effect of CSR in these relationships. This research data was collected from 91 financial statements and sustainability reports of controversial companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2020 period which were selected by purposive sampling method. CSR data is encoded with content analysis, while research hypotheses are tested with moderate regression analysis. The study found that financial performance negatively affected corporate tax avoidance, while profit management showed no significant effect. In addition, it is also known that CSR does not moderate the effect of financial performance or earnings management on tax avoidance. The results of this study can be used as input for companies to consider improving financial performance in reducing the need for tax avoidance strategies, so that company legitimacy can be maintained. In addition, tax authorities can make tax-intensive related policies to boost financial performance and reduce the level of corporate tax avoidance.
ADVERTISING INTENSITY, GOOD CORPORATE GOVERNANCE, DAN PENGHINDARAN PAJAK PERUSAHAAN Septriani, Yossi; Zikrillah, Rafif; Oliyan, Fitra
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.v25i2.2244

Abstract

This research aims to examine the influence of advertising intensity and corporate governance on corporate tax avoidance. This research also tests the moderating influence of corporate governance on the relationship between advertising intensity and corporate tax avoidance. The sample used was all non-financial sector companies listed on the Indonesia Stock Exchange in the 2015–2021 period. The sampling technique used was purposive sampling, so a total of 67 companies were observed. The analysis used is panel data analysis using Stata 14 software. The results of this study show that advertising intensity has a positive effect on tax avoidance, but the proportion of independen commissioners, the proportion of female commissioners, and the moderation of the board of commissioners have no effect on tax avoidance. This research also found that there was a moderating influence from the governance element, namely board diversity, which was proxied by a female board of commissioners, which was proven to weaken the positive relationship between advertising intensity and tax avoidance. The results of this research can be used as input by the Directorate General of Taxes for evaluating improvements to company tax regulations as well as by the Komite Nasional Kebijakan Governance as material for improving regulations and implementation to create a better corporate governance system in Indonesia.
SHOPPING MOTIVATION IN CONSUMER LOYALTY PROCESS Kusumaningrum, Ratih Puspita; Danibrata, Aulia
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.v25i2.2253

Abstract

This study aims to examine the influence of hedonic, utilitarian, and ethical motives in process of forming consumer loyalty. The design that used in this research were descriptive research and causality research, in which variables were measure with 5-point likert scale. The technique that used in this research is non-probability sampling with purposive sampling technique and used 221 respondents who fit the criteria. This research is processes by using Structural Equation Modeling – Partial Least Square. The results of this calculation show that hedonic shopping motivation, utilitarian shopping motivation, and ethical shopping motivation through perceived quality as mediating variable have an influence on repurchase intention.
BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Thalib, Mohamad Anwar
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.v26i1.2303

Abstract

This research departs from problems regarding adopting and implementing accounting originating from Western countries, which impact the increasingly marginalized accounting practices based on local cultural values. This study uses an Islamic ethnomethodology approach. The study results show that accounting practices are in the form of value-based affection (motoliango) pricing. This value is reflected through the actions of binthe biluhuta sellers who still accept buyers when they buy less than the set selling price. This is driven by a sense of affection between people and the belief that one should not refuse sustenance. The novelty of this research is that it is the first study to uncover accounting practices by binthe biluhuta sellers based on local cultural values. The contribution of this research is the presence of a holistic accounting concept that consists of material, cultural values, and religiosity. This research implies that the value of local wisdom in the form of compassion can be combined with accounting concepts or theories regarding selling prices. The implemented selling price concept can be used by traders with a materialist, humanist, and spiritual spirit when building a business.

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