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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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DOES THE SIZE OF A BANK MODERATE THE RELATIONSHIP BETWEEN CKPN, BOPO, AND NPL TOWARD BANK FINANCIAL PERFORMANCE? Sakti, Jaya Prasetya; Rachmawati, Nurul Aisyah
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.v26i1.2398

Abstract

This study aims to determine the effect of Allowance for Impairment Losses (AFIL), Operational Expenses (OEOI), and Non-Performing Loans (NPL) on Bank Performance with Company Size as a moderating variable. The population of this research is financial services companies, banking sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2019 and 2022. Based on the purposive sampling method, the number of samples for this research is 35 banks with 140 data observations. The results of the analysis are that banking performance as proxied by return on assets (ROA) will decrease if the AFIL, OEOI and NPL variables increase and the company size as proxied by total assets does not change (fixed), AFIL has a significant negative effect on financial performance, OEOI has a significant negative effect on financial performance, NPL has a significant negative effect on financial performance, Company Size weakens the relationship between AFIL and OEOI on financial performance, and Company Size cannot moderate the relationship between NPL and financial performance.
DOES TAX AVOIDANCE SENSITIVE TO THE COVID-19 PANDEMIC? Widyasari, Permata Ayu; Juselvec Yulfan, Divaldo; Hastuti, Maria Euginia
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.v26i1.2409

Abstract

This research was conducted to obtain empirical evidence related to changes in tax avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to 2022. This research examines it further using two tests, including a two-category difference test and the MANOVA test. This basic research is carried out using a quantitative approach with secondary data in financial reports. The objects used in this research were 366 non-financial companies. This research uses several substitute variables for tax avoidance: book tax difference, GAAP effective tax rate, current effective tax rate, cash tax rate, and effective tax rate differential. Based on different tests, BTD is more sensitive in capturing differences in tax avoidance due to different statutory rates in 2019. The MANOVA test found no differences in tax avoidance from before to after the pandemic in 2019, 2020, 2021 and 2022. This indicates that income declined during the pandemic, but the tax payout ratio remained unchanged. Therefore, the pandemic has not changed the level of tax avoidance practices in Indonesia.
THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES Nurul Hasanah Uswati Dewi; Firdaus, Yasmine; Hudiwinarsih, Gunasti; Metana, Nosy Yodi
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.v26i1.2433

Abstract

This study was conducted to explore how the implementation of accounting standard in agriculture sector companies in the livestock sub-sector in Indonesia. The data collection method used documentation techniques which were then analyzed using the Miles and Huberman model. The results show that all research subjects have been recognized and measured in accordance with accounting standard for asset agriculture and some have made full disclosure points based on accounting standard.  The number of samples from livestock companies is limited and difficult to obtain or access because not many companies in this sector are open to the public, most are still dominated by family-owned companies, local companies to MSMEs and some livestock companies are non-publicly or private companies This research is able to become an evaluation and recommendation for livestock companies to be encouraged to implement accounting standard in their financial reporting, in order to provide relevant information for investors.
SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE Steelyana W, Evy; Kusuma Raharjo, Kevin Michael
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.v26i1.2440

Abstract

This research examines how stakeholder pressure and board characteristics influence the quality of sustainability reporting among Indonesian firms listed on the Indonesia Stock Exchange between 2016 and 2020. Through an analysis of 30 companies over a five-year period, we utilize linear regression to explore the relationship between board size, board education, shareholder pressure, creditor pressure, and sustainability report quality. Our findings suggest that while board size has no significant impact on sustainability reporting quality, board education plays a positive and significant role, aligning with Upper Echelons Theory. Additionally, shareholder pressure is positively associated with report quality, indicating investor interest in non-financial disclosures. Conversely, creditor pressure does not significantly affect report quality, suggesting a focus on debt repayment over CSR disclosures. These findings underscore the importance of knowledgeable board leadership and stakeholder engagement in driving high-quality sustainability reporting, offering insights for further research into industry-specific dynamics and board composition characteristics.
EMPIRICAL EVIDENCE OF CROWDFUNDING STUDIES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Ningsih, Widya; Setiawan, Doddy; Aryani, Y Anni
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.v26i1.2463

Abstract

The purpose of this study is to collect and analyze related scientific literature to provide empirical evidence on the development of crowdfunding studies in Indonesia. This study analyzed forty-four crowdfunding articles derived from Scopus and Sinta 2. We classified the articles based on the frequency of publication per year, research methods, theoretical focus, and themes used in studies on crowdfunding in Indonesia. This study found that the most articles were published in 2020 and 2023, with qualitative research methods being the most frequently used. The general theoretical foundation does not yet exist, but more and more articles discuss legal theory, and the most frequently researched themes are crowdfunding analysis and factors that analyze investor behavior, funding speed, and psychological or technological factors that affect user intention to use crowdfunding platforms. Finally, this review can contribute to the development of theoretical and empirical research on new crowdfunding issues in Indonesia by serving as an academic foundation. 
DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES Muchlish, Munawar; Abbas, Dirvi Surya
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.v26i1.2465

Abstract

Good disclosure of carbon emissions can be an indication that the company has carried out operational activities in accordance with community norms. Companies that gain legitimacy from the public can attract investors to invest their capital. Sales of a company's products can increase if it has gained the trust of the public. The purpose of this study was to determine the effect of environmental performance, growth earnings, audit committee, on emission carbon disclosure with board of independent commissioners as moderating. Researchers use quantitative research. The population in this study were all companies in the manufacturing sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while the audit committee has no effect on emission carbon disclosure. Board of commissioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audit committee on the emission carbon disclosure.
LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES I Made Pradana Adiputra; Desak Nyoman Sri Werastuti
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.v26i1.2469

Abstract

This research aims to provide empirical evidence about the influence of levers of control (LoC) and their interactions in Catur Purusa Artha on the financial performance of Village Credit Institutions. Using a quantitative approach through a survey (filling out a questionnaire) by 17 Village Credit Institution units via a Google form link, responses were obtained from 51 people consisting of pemucuk, petengen and penirik (non-probability sampling) petengen. Data analysis uses OLS regression and moderated regression analysis (MRA). The research results show that levers of control have a positive effect on the financial performance of Village Credit Institutions. The results of the analysis of the interaction between LoC and the catur purusa artha value have no effect on the financial performance of Village Credit Institutions. The research results show that there is friction between the values of the Catur Purusa Artha organization and the belief system on LoC. The possibility of measuring aspects of organizational values that are indicated to be the cause of the interaction test results cannot be proven in this research. Limitations of the sample and respondents also mean that the research results may not match those expected in the research hypothesis. Evaluation of the use of the Catur Purusa Artha value questionnaire instrument needs to be considered for further research. The implications of research findings show that religious values and belief systems have strength in the implementation of LoC which have an impact on the financial performance of Village Credit Institutions. The role of religious values, namely catur purusa artha, has not been tested much on the effectiveness of LoC.
THE ROLE OF SERVICE QUALITY AND CUSTOMER SATISFACTION IN PREDICTING CUSTOMER RETENTION INTENTION Osman, Feranvin; Warisadi, Alain Moelya; Yeo, Wei Ming; Keni, Keni; Wilson, Nicholas
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.v26i1.2472

Abstract

This research aims to empirically test E-S-QUAL, bank service quality, and customer satisfaction on customer retention intention with gender as a moderating variable. The total sample in this study was 194 respondents, who were digital bank users in Jakarta who were collected by using Google Form. The sample were selected by using convenience sampling technique. The data analysis technique uses Partial Least Square-Structural Equation Modeling (PLS-SEM) by using SmartPLS4 software. The research results show that E-S-QUAL, bank service quality, and customer satisfaction influence customer retention intention positively among digital bank users. Next, E-S-QUAL and bank service quality have a positive influence on customer satisfaction. Furthermore, customer satisfaction mediates the positive influence of E-S-QUAL and bank service quality on customer retention intention among digital bank users. Finally, female gender can moderate the influence of E-S-QUAL and bank service quality on customer satisfaction among digital bank users. However, male gender can only moderate the influence of E-S-QUAL on customer satisfaction, but cannot moderate the influence of bank service quality on customer satisfaction.
OPTIMIZING DIGITAL MARKETING FOR AVIATION SELECTION: A SYSTEMATIC REVIEW OF EMERGING TRENDS Simarmata, Juliater; Banjarnahor, Astri Rumondang; Hariningsih, Endang; Yosafat, Andre; Barus, Gratia Atanka
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.v26i1.2492

Abstract

The aviation industry has increasingly turned to digital marketing to stay competitive and meet evolving customer expectations. This study conducts a systematic literature review (SLR) to analyze emerging trends and best practices in digital marketing within the aviation sector. Utilizing articles from the Scopus database published between 2016 and 2023, the review identifies key strategies such as social media, search engine optimization (SEO), email campaigns, and the use of big data analytics. The findings highlight the effectiveness of these tools in enhancing customer engagement, satisfaction, and loyalty while addressing challenges such as high competition and data privacy concerns. This study underscores the need for a comprehensive understanding of digital marketing optimization to improve customer choice of airlines.
A COMPREHENSIVE EXPLORATION OF PUBLIC-PRIVATE PARTNERSHIP IN TOLL ROAD INFRASTRUCTURE DEVELOPMENT Wiyarti, Evy Steelyana; Kinanti, Dhea
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (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.v26i2.2424

Abstract

This study explores collaborative governance in Public-Private Partnership (PPP) based toll road development between 2000 and 2020. Analyzing articles from various academic journals, The majority of the articles were from Q1-ranked journals according to the SCImago Journal & Country Rank website. The research identified a rise in the number of publications on this topic, with 2015 showing the most. The most frequent research themes were risk management, value for money, and critical success factors for PPPs. Governance theory emerged as a key concept influencing PPPs in toll road development, alongside Institutional Theory and Stakeholders Theory within Public Sector Accounting Theory. Overall, the study highlights a growing interest in collaborative governance for PPPs and emphasizes the importance of effective collaboration and decision-making for successful PPP projects.

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