cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
-
Journal Mail Official
yulius@tsm.ac.id
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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
 64   65   66   67   68 
EXPERTISE ON POLITICALLY CONNECTED BOARD AND FIRM PERFORMANCE Murti, Anak Agung Gede Krisna
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.v26i2.2636

Abstract

Political connections have become a prevalent practice in both developing and developed countries, often involving close relationships between company owners, Boards of Commissioners (BOC), and Boards of Directors (BOD) with government leaders, legislators, politicians, and former high-ranking officials. This practice aims to leverage resources derived from these political connections, in line with resource dependence theory. However, the impact of political connections on companies can be both positive and negative. Potential benefits include access to resources, favorable policies, financial aid, and valuable information, but there are also risks of poor accounting performance and exploitation. Research indicates that politically connected boards tend to be less professional and face higher bureaucratic influence. From an agency theory perspective, lower board expertise may reduce monitoring effectiveness and company performance. The role of political connections in financial performance might be influenced by the lack of expertise among boards with political ties. These boards may have varying professional backgrounds, including politicians, professionals, scientists, bureaucrats, or business practitioners, and may simultaneously provide network and resource benefits while performing effective monitoring and management. This study aims to evaluate whether boards with both political connections and expertise have an impact on company performance and to investigate the interaction between board expertise and political connections on firm performance. The research uses data from companies listed on the Indonesia Stock Exchange to provide evidence on the influence of board expertise and political connections at both the individual board member and company levels.
CAN GREEN HRM AND HEALTH & SAFETY PAVE THE WAY FOR BETTER PERFORMANCE? Muchsinati, Evi Silvana; Jollin; Fatyandri, Adineka; Yaacob, Teh Zaharah
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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.v27i1.2666

Abstract

This research aims to analyze the influence of Green Hiring, Green Training, Green Empowerment and Green Participation on Environmental Performance, Health and Safety as mediating variables. This research was conducted on employees of manufacturing companies that have ISO 14001 and ISO 45001 in Batam City with 381 respondents. The data management method is PLS-SEM. Results showed that nine hypotheses were accepted and four hypotheses were not accepted. The research results show that Green Hiring, Green Training, Green Empowerment, and Green Participation positively affects on Health and Safety. Green Empowerment and Green Participation positively affects on Environmental Performance. Green Hiring and Green Training do not show a significant influence on Environmental Performance. Health and Safety positively affects on Environmental Performance. Mediating role occurs in Green Empowerment, and Green Participation in Environmental Performance by Health and Safety. However, Green Hiring and Green Training were not successfully mediated by Health and Safety.
RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Gunawan, Johanes Felix; Hakim, Rio Christantio; Martusa, Riki; Meythi, Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION Fitriningrum, Andriati; Pulungan , Andrey Hasiholan; Ahmad , Dini Apti Nirbaya
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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.v27i1.2716

Abstract

This study examines the impacts of employees’ perceived seriousness of wrongdoing, ethical awareness, and rationalisation on whistleblowing intention. Early research emphasising the effect of outside variables, including opportunity, pressure, and incentive, on the intention to whistleblowing, serves as the driving force of this study. The individual’s internal elements, crucial in determining the intention to whistleblowing, were not disclosed in depth in these earlier studies. The internal employee characteristics that promote whistleblowing are measured by considering the rationalisation, ethical awareness, and perceived seriousness of wrongdoing. A quantitative approach using case scenario questionnaires is used to examine this study. Structural equation modelling (SEM) and partial least squares (PLS)4 assess data from 164 respondents from six government officers in Jakarta, Indonesia. This study indicates that employees’ intentions to report unethical situations and actions are not influenced by the perceived seriousness of the wrongdoing; however, when ethical awareness is present, it can be used to rationalise whistleblowing intentions and actions, thereby mitigating the negative effects of the unethical situation on businesses.
BOOSTING DIGITAL MARKETING IN ASIAN SMES THROUGH CULTURAL SENSITIVITY: SYSTEMATIC INSIGHTS AND FUTURE DIRECTIONS Kasmo, Arief Bowo Prayoga; Sukardiman, Diah Fistiani; Riyanto, Setyo; Handiman, Unang Toto; Memon, Ubedullah
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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.v27i1.2762

Abstract

This study presents a systematic literature review on the impact of culture on digital marketing, addressing a crucial gap in understanding how cultural differences shape consumer interactions with brands. Given the increasing globalization of markets and the diverse cultural backgrounds of consumers, understanding culture’s impact on marketing is critical for developing effective strategies that resonate across different regions. The study employs the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) model to systematically filter articles indexed by Scopus, utilizing the Publish or Perish tool for initial identification. Out of 1222 articles collected, 62 articles were selected after eliminating those that were not relevant to the research scope. The findings demonstrate that cultural factors significantly influence in digital marketing strategies, consumer behavior, consumer involvement, and the establishment of consumer loyalty. Theoretically, this study expands on existing marketing theories by integrating cultural dimensions into models of consumer behavior and brand engagement, emphasizing the need for culturally adaptive marketing frameworks. Practically, these findings provide marketers with insights into tailoring their strategies to accommodate cultural differences, thereby enhancing brand relevance and fostering long-term consumer loyalty. Additionally, a model framework for a future research agenda is proposed, focusing on integrating cultural variables into marketing decision-making processes. This framework aims to examine specific cultural factors and their impact on marketing at various levels, including strategy formulation, consumer engagement, and loyalty development. By understanding these relationships, marketers can develop more precise strategies that effectively connect with culturally diverse consumer groups, thereby enhancing marketing performance
UNDERSTANDING THE ROLE OF PURCHASE INTENTION IN AFFECTING BUYING BEHAVIOR TOWARD GREEN PRODUCT FROM THE TPB PERSPECTIVE Najib, Moh Farid; Dewi, Mutia Sari
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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: 10.34208/1tty7f22

Abstract

This research explores how social media marketing strategies—guided by the Theory of Planned Behavior (TPB) and principles of Green Marketing—affect consumers' intentions and purchasing behaviors toward environmentally friendly products. With growing concerns about plastic waste, especially in densely populated and rapidly developing countries like Indonesia, this research aims to address the significant environmental challenges posed by high plastic consumption. This survey has been conducted toward 456 respondents. This study utilized nonprobability sampling by purposive sampling. Smart PLS 3 software used for structural equation modeling This approach allows for the collection of extensive data on consumer behavior and sentiments. The results reveal that Attitude, Subjective Norms, and Perceived Behavioral Control have a significant and positive impact on consumers' intentions to purchase eco-friendly products. Additionally, green advertising and eco-labeling play a crucial role in shaping actual buying behavior toward such products. The intention to purchase also significantly drives environmentally conscious buying behavior. However, green branding does not exhibit a positive influence on consumer purchasing decisions. This suggests that consumers are more likely to develop purchase intentions when companies effectively communicate their environmental commitment. 
GREEN INTELLECTUAL CAPITAL AND RICH DIGITAL ECO-DYNAMIC TO IMPROVE E-BUSINESS SMES’ INNOVATION PERFORMANCE Yuniarty Yuniarty; Bramulya Ikhsan, Ridho; Prabowo, Hartiwi; Simarmata, Juliater
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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: 10.34208/8pjpgb51

Abstract

This research investigates the impact of green intellectual capital, dynamic capability, IT ambidexterity, environmental uncertainty, and RICH on the innovation performance of entrepreneurial small and medium-sized enterprises (SMEs). Focusing on Indonesian e-business SMEs, this study aims to deepen comprehension of the elements fostering innovation within SME entrepreneurship. Data were gathered from 313 SME entrepreneurs via online questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The study identifies key determinants influencing the improvement of innovation performance among Indonesian ebusiness SMEs and offers recommendations for its enhancement. Findings indicate that IT ambidexterity, environmental uncertainty, RICH, and green intellectual capital exert a significant positive effect on dynamic capability. Furthermore, dynamic capability, IT ambidexterity, environmental uncertainty, RICH, and green intellectual capital all demonstrate a substantial positive influence on innovation performance, with green intellectual capital emerging as the most impactful contributor. Ultimately, these insights can empower businesses to develop novel products and implement innovative marketing strategies, thereby expanding their market reach and customer base. 
INTERNSHIP, SOCIAL VALUATION, AND SELF-EFFICACY AS DRIVERS OF ENTREPRENEURIAL INTENTION AMONG VOCATIONAL STUDENTS: A STRUCTURAL MODEL APPROACH Soelaiman, Lydiawati; Keni, Keni; Adrianto, Fajri; Tay Lee Chin
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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/bh90gt88

Abstract

High unemployment among Indonesian Vocational High School (VHS) graduates highlights a persistent gap between school-acquired competencies and labour market demands. To address this, fostering entrepreneurial intention during early education is essential. This study research expands the entrepreneurial intention framework to the vocational education context in Indonesia, where empirical evidence on the psychological and contextual factors influencing entrepreneurial intention among VHS students remains limited. Specifically, the study examines how internship experience and social valuation influence entrepreneurial intention, with self-efficacy as a mediating variable and entrepreneur education support as a moderating variable. Employing a quantitative design, data were obtained from 160 VHS students in DKI Jakarta who had completed internship programs. The analysis usedPartial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The results show that internship experience and social valuation both increase self-efficacy, which has a strong effect on entrepreneurial intention. While internship experience does not directly lead to entrepreneurial intention, it influences it indirectly through selfefficacy. Social valuation affects entrepreneurial intention both directly and indirectly. The study also finds that entrepreneurial education support strengthens the effect of social valuation on entrepreneurial intention, but not the effect of internship experience or self-efficacy. The findings underscore the significance of social support and practical experience as essential components of entrepreneurial learning in vocational education to strengthen entrepreneurial intention among students.
HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE? Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Gunawan, Johanes Felix
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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: 10.34208/2pr02333

Abstract

In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. This study examines the effect of tax digital content disseminated through the official social media of the Directorate General of Taxes on students' attitudes, subjective norms, perceived behavioral control, tax awareness, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study were active accounting students at one of the universities in Bandung City, who were selected through purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The novelty of this study lies in the integration of government digital content analysis with a behavioral psychology approach as well as attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies. This study found a positive relationship between government social media usage and elements of theory of planned behavior, tax awareness, and tax compliance. The results of this study provide practical implications for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.
WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS Mellyanawati, Ananda Febry; Kurniasih, Lulus
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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/wr3e8s86

Abstract

This research explores the connections between gender diversity on corporate boards and corporate sustainability via bibliometric analysis, gap analysis, and a future research agenda. Employing the SPAR-4-SLR based Systematic Literature Review (SLR) protocol, the research examines 43 articles indexed in Scopus that were published from 2014 to 2024. The findings indicate that gender diversity on boards has a positive effect on sustainability performance, especially in the social and governance areas. Main themes encompass stakeholder theory, corporate sustainability, and additional board attributes. Nevertheless, co-authorship analysis reveals restricted cooperation between research teams. The findings emphasize the necessity of varied board compositions for attaining sustainability objectives and aligning with international agendas. Decision-makers are urged to adopt gender diversity programs, whereas business executives ought to cultivate inclusive environments and form sustainability teams. Researchers are encouraged to determine the long-term effects of gender diversity, its relationship with digital transformation, and other aspects of diversity. Upcoming studies should tackle recognized gaps and promote interdisciplinary cooperation to improve comprehension and practices in this area. 

Page 67 of 68 | Total Record : 673

 64   65   66   67   68 

Filter by Year

1999 2025


Reset
Filter By Issues
All Issue Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi Vol 15 No 1a (2013): Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi Vol 11 No 2 (2009): Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): Jurnal Bisnis dan Akuntansi Vol 6 No 2 (2004): Jurnal Bisnis dan Akuntansi Vol 6 No 1 (2004): Jurnal Akuntansi dan Bisnis Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi Vol 5 No 1 (2003): Jurnal Akuntansi dan Bisnis Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis Vol 2 No 3 (2000): Jurnal Bisnis dan Akuntansi Vol 2 No 2 (2000): Jurnal Akuntansi dan Bisnis Vol 2 No 1 (2000): Jurnal Akuntansi dan Bisnis Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi Vol 1 No 2 (1999): Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi More Issue