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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 685 Documents
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MEASURING CUSTOMER LOYALTY ANTECEDENTS: THE ROLE OF SATISFACTION AMONG GEN Z COFFEE CONSUMERS Bayu, Widya Lestari; Indrawati; Pillai, Subhash Kizhakanveatil Bhaskaran
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (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/jf2shk28

Abstract

Indonesia, with a Generation Z population exceeding 66 million in 2023, represents a significant market segment for the food and beverage (F&B) industry. Generation Z exhibits high consumption of food and beverages, making customer loyalty a critical concern for businesses. This study investigates how Corporate Social Responsibility (CSR), product quality, service quality, and price fairness affect customer loyalty, while positioning customer satisfaction as an intervening variable. Data were obtained from 550 purposively selected respondents and processed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that product quality, service quality, and price fairness significantly affect customer satisfaction, which in turn significantly influences customer loyalty. Price fairness not only directly influences customer loyalty but also produces the strongest indirect effect through customer satisfaction (? = 0.189). Meanwhile, CSR significantly affects customer loyalty through a direct path, whereas its impact on customer satisfaction and its indirect influence through satisfaction are not supported. In addition, product quality and service quality do not directly affect customer loyalty but influence it indirectly through customer satisfaction. These findings highlight the role of customer satisfaction as an intervening mechanism linking the key antecedent variables to customer loyalty and provide a context-specific explanation of loyalty formation among Generation Z consumers in the F&B industry. 
INVESTMENT COMPONENTS EMBEDDED IN SG&A EXPENSES: COST STICKINESS AND MARKET REACTIONS Zacharias, Jems Arison; Manubulu, Herry Aprilia; Besi, Christian Agustinus
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (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/rbnnnm65

Abstract

This study examines differences in the degree of cost stickiness between investment and operating selling, general, and administrative (SG&A) expenses and market reactions from each component in Indonesian technology firms. The sample comprises 167 firm-year observations over the 2020–2024 period. Hypotheses are tested using multiple linear regression based on the cost stickiness model of Anderson and the market reaction model of Weiss. The results indicate that SG&A expenses exhibit cost stickiness, whereby costs adjust more slowly when revenues decline than when revenues increase. Furthermore, investment SG&A demonstrates a significantly higher degree of cost stickiness than operating SG&A. In addition, cost stickiness arising from investment SG&A significantly moderates the relationship between earnings forecast errors and market reactions, whereas cost stickiness associated with operating SG&A does not exhibit a significant moderating effect. These findings suggest that although the market partially recognizes the investment component of SG&A as intangible assets, information limitations reduce market responsiveness to the long-term implications of investment cost stickiness. This study provides implications for investors and analysts in evaluating the performance of technology-based firms in Indonesia.
THE INFLUENCE OF RELEASING CARBON EMISSIONS ON ACCOUNTING RETURNS: THE MODERATING ROLE OF BUSINESS STRATEGY Pipin Kurnia; Supriono; Desmiyawati; Farid Artur Febrian; Rahmat Fajri
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (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/c0886a58

Abstract

This study uses 1856 data from non-financial companies listed on the Indonesia Stock Exchange between 2015 and 2023 to examine business strategy as a modulator of the impact of carbon emissions disclosure on accounting returns. The relationship between creative business tactics and the disclosure of carbon emissions on accounting returns is what makes this study distinctive. Principal component analysis (PCA) is used for determining the value of the accounting functions. The study's findings suggest that business techniques mitigate the impact of disclosing carbon emissions on a company's accounting returns. This study contributes to regulations by showing that most non-financial companies are still not fully aware of the impact of climate change and that carbon emission disclosure is closely related to environmental pollution. As a result, the government needs to pay close attention to this issue. Companies must implement innovative business strategies by making carbon emissions disclosure a competitive advantage to increase the company's accounting return. In addition, this can also provide positive information to investors, thereby assisting investors in making investment decisions.
THE MEDIATING ROLE OF INCOME LEVEL IN THE RELATIONSHIP BETWEEN FINANCIAL LITERACY, FINANCIAL GOALS, AND RETIREMENT PLANNING Hadi Ismanto; Mirawati Mirawati
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (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/vs98pe47

Abstract

This study aims to gather concrete evidence on how financial literacy and financial goals influence retirement planning, with income level as a mediator. This research is driven by the public's need to manage their finances wisely and plan for retirement, especially as the economy becomes increasingly unstable and many people in Indonesia are not actively involved in retirement programs. Unlike previous research that typically focuses only on the direct relationship between variables, this study adds new insights by including income level as a mediator, demonstrating how financial literacy and financial goals can influence retirement planning, especially in developing countries. Data were collected using questionnaires administered to 106 working-age individuals in Indonesia. This study used the Structural Equation Modeling (SEM-PLS) method to test the direct and indirect relationships between the various variables. The findings indicate that having good financial knowledge and clear financial goals leads to better retirement planning, both directly and by influencing one's income. These results suggest that people who are more knowledgeable about money and have a clear financial plan are more likely to plan well for retirement, as greater financial knowledge and a clear direction can help them earn a higher income. This research adds to existing research on retirement planning by demonstrating how income level plays a key role in linking financial capability to long-term financial actions. This research suggests that governments and financial institutions should improve financial education programs to help people set and achieve financial goals, thereby strengthening financial skills and increasing readiness for retirement. 
DOES BOARD STRUCTURE FOSTER ENVIRONMENTAL INITIATIVE AND MITIGATE FINANCIAL RISK? Valentine Siagian; Judith Tagal Gallena Sinaga; James Sylvanus Uly Reke
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (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/hz6bra21

Abstract

This study examines whether board structure serves as an effective governance mechanism in promoting environmental initiatives and mitigating financial risk among publicly listed firms in Indonesia. Drawing on Agency Theory and Stakeholder Theory, it explores how board independence, size, and gender diversity shape sustainability-oriented decisions and financial outcomes. A quantitative research design is employed using secondary panel data from 161 firm-year observations over the period 2013–2024. The study analyzes the impact of board characteristics on the adoption of emission-reduction initiatives and financial risk, proxied by leverage, using empirical regression. Results show that board independence and size are associated with greater emission reductions, suggesting that better governance enhances accountability. However, there is no clear, direct link between board traits and financial risk, implying that board structure alone does not drive stability. This study extends ESG research in emerging markets by showing that governance has different roles in environmental and financial matters. It suggests boards should be strengthened to support sustainability, while financial results may depend on broader factors.

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