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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 761 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ROSVITA ANGGRAENI; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): 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.v21i1a-2.755

Abstract

The purpose of this research is to examine the influence of leverage, size, measure of Public Accounting Firm, profitavility, audit committee and institutional ownership to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. Samples areobtained through purposive sampling method, in which only sixty-seven listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 201 data available are taken as the samples. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that leverage, size and profitability have influence to tax avoidance. However measure of Public Accounting Firm, audit committee and institutional ownership have no influence to tax avoidance.
PENGARUH SERVICE QUALITY, PERCEIVED VALUE CORPORATE IMAGE, CUSTOMER SATISFACTION, PADA BEHAVIORAL INTENTION JOSEPHINE ADELIA; KLEMENS WEDANAJI PRASASTYO
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): 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.v21i1a-2.756

Abstract

The Purpose on this study was to determine the effect of service quality, perceived value, corporate image, and customer satisfaction to behavioral intention. Statistical method using SEM (Structural Equation Modeling) with software WarpPLS and IBM SPSS as the tools. The research showed that interaction quality hadeffect to service quality, physical environment quality and outcome quality had no effect to service quality. Then service quality had effect to perceived value, corporate image and customer satisfaction. Perceived value and corporate image had effect to customer satisfaction. Then customer satsfaction and corporate image had effect to behavioral intention. The ultimate goal of this study so that company can find out the factors that must be improved.
FACTORS IN CAPITAL STRUCTURE AND ITS INFLUENCE ON TOTAL DEBT RATIO OF AUTOMOTIVE INDUTRY FILIA NINDIANI; ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): 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.v21i1a-2.757

Abstract

The purpose of this study is to get the empirical results about determinant factors in capital structure and its influence on total debt ratio. Liquidity, growth opportunities, firm size, profitability, and firm age is used as the independent variables. Data of 8 automotive companies listed on IDX were collected for the period of 19982016 (19 years). The data is collected from secondary data by analyzing the financial statement of sample companies. Panel data analysis has been used to find out the regression based on data collection. Findings of this research showed that liquidity, profitability, and firm age have an influence partially on total debt ratio. While growth opportunities and firm size have no influence partially on total debt ratio.
PENGARUH MOTIVASI KERJA, KEPUASAN KERJA DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN MIA SUMIATI; RR NIKEN PURBASARI
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): 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.v21i1a-2.758

Abstract

The purpose of this study is to determine the effect of work motivation variable, job satisfaction, and work ability to employee performance. The object of this research is a company operating in the field of logistics or freight forwarder. The method used in this research is descriptive method and causality with multipleregression method to test the hypothesis. This research use Nonprobability Sampling technique with Saturation Sampling method. Respondents used in this study were 60 employees. Technique of collecting data by using questionnaire. The results showed that the motivation of work does not affect the performance of employees, but job satisfaction and work ability affect the employee performance.
KEPUASAN DAN LOYALITAS PELANGGAN AMING COFFEE: EXPERIENTIAL MARKETING BELLA BELLINDA; EVA DOLOROSA; DEWI KURNIATI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): 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.v22i2.760

Abstract

Aming Coffee is a coffee shop that is very well known by coffee connoisseurs in Pontianak. Over time, Aming coffee tried to get closer to the connoisseurs of Aming coffee by presenting a more modern appearance of the booth to provide comfort for the connoisseurs by increasing customer satisfaction and loyalty. However, with the number of coffee shops popping up in recent years, it is very influential for Aming coffee with the emergence of similar business competition, so this is a threat for Aming to continue to maintain satisfaction for its consumers. This study aims to analyze the effect of experiential marketing on Aming Coffee customer satisfaction and loyalty and the influence of satisfaction on Aming Coffee customer loyalty in Pontianak. This study used a questionnaire method with 150 respondents taken by purposive sampling at two Aming Coffee locations. Data analysis using SEM-PLS, WarpPLS 6.0 software. The results of this study indicate that experiential marketing variables significantly influence customer satisfaction and customer loyalty. The customer satisfaction variable mediates the effect of experiential marketing on customer loyalty. Customer satisfaction is the most influential factor in experiential marketing which can ultimately lead to customer loyalty. There needs to be an increase in all aspects of experiential marketing (sense, feel, think, act, relate) to support Aming Coffee to be a comfortable gathering place for visitors, especially young people and able to give prestige to visitors.
CHALLENGES IN IMPLEMENTING TAXES ON E-COMMERCE TRANSACTIONS IN MALAYSIA MOHD RIZAL PALIL; HOD BIN AMIN; SITI ZAIDAH TURMIN
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): 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.v22i2.829

Abstract

Electronic commercial transactions are growing rapidly, thereby causing unease among conventional traders who believe that the taxation system is unfair to them because of loopholes that cause e-commerce traders to avoid taxes. The government’s perspective is that e-traders cause losses in taxes that could otherwise increase the country’s revenue and harmonize the tax system among all traders, whether e-commerce or conventional. Various views have been expressed on the implications of e-commerce; some argue that e-commerce improves the tax system, whereas others believe that the tax system was designed prior to the emergence of e-commerce, thereby creating problems in Malaysia. Therefore, this study investigates the problems posed by e-commerce, especially in identifying challenges in taxation. Based on systematic literature highlights, 6 major challenges have been identified, consisting of 22 items in tax implementation for e-commerce in Malaysia. A quantitative research approach has been used to ensure generalization of opinions on tax implementation challenges that are appropriate to the context of taxation in the country. Based on the feedback received by 73 respondents consisting of officers involved in the Malaysian tax system, the reflective–formative hierarchical model was analyzed using a structural equation model through SmartPLS software to address the tax implementation challenges for e-commerce. This study is regarded as beneficial for the parties involved, especially the Inland Revenue Board, in designing efficient and systematic tax rules and guidelines on e-commerce so that potential tax sources can be identified and losses can be reduced.
THE ROLE OF INTERNAL CONTROL AND COMPENSATION APPROPRIATENESS IN SHAPING ANTI-FRAUD BEHAVIOR: THE MODERATING EFFECT OF THE BYSTANDER EFFECT IN COOPERATIVES IN KUDUS REGENCY Sri Mulyani; Nita Andriyani Budiman; Dina Lusianti; Mamik Indaryani
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kxr0cg77

Abstract

This study aims to examine the influence of internal control and compensation appropriateness on anti-fraud behavior, with the bystander effect acting as a moderating variable in cooperatives in Kudus Regency. This study draws on the Fraud Triangle Theory, which explains that fraud arises from pressure, opportunity, and rationalization. Internal control is associated with reducing opportunity, while compensation appropriateness alleviates pressure. The bystander effect is conceptualized as a social mechanism that reinforces silence and weakens the effectiveness of these structural mechanisms. This study employed a quantitative survey approach using data from 351 cooperative managers, including supervisors, secretaries, and treasurers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that internal control and compensation appropriateness have a positive effect on anti-fraud behavior, while the bystander effect weakens these relationships. This study contributes to the anti-fraud behavior literature by integrating structural and behavioral perspectives, highlighting that the effectiveness of formal control mechanisms depends on social dynamics within the organization.
THE MODERATING ROLE OF FINANCIAL LITERACY'S ON FINTECH, PAYLATER, ATTITUDE AND CONSUMPTIVE BEHAVIOR AMONG MILLENNIALS Yuhasril Yuhasril; Hirdinis M.; Arief Bowo Prayoga Kasmo; Arinah Nurullita Mawaddah
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/t79wnv92

Abstract

The rapid digitization of financial services, particularly "Buy Now, Pay Later" (BNPL) products like Shopee PayLater, raises concerns about unsustainable spending, especially among tech-savvy millennials. Grounded in a post-positivist philosophy, this study investigates whether financial literacy acts as a protective moderator, weakening the positive influence of general financial technology (FinTech) adoption and specific Shopee Pay-Later use on consumptive behavior. A prudential-financial attitude was incorporated as a direct antecedent to provide a holistic model. Data were collected via a structured survey from 150 purposively sampled millennials (aged 20-45) in Tanjung Priok, Jakarta, who are active digital commerce users. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results confirmed that FinTech adoption, Shopee PayLater use, and financial attitude are all significant positive predictors of consumptive behavior. Crucially, financial literacy was found to be a significant negative moderator for the Shopee PayLater-consumption pathway, demonstrating its regulatory power in the context of targeted credit products. However, its moderating effect on the general FinTech-consumption link was not significant, suggesting that broad digital tool adoption may influence spending through channels beyond rational financial assessment. This nuanced outcome aligns with the post-positivist view that human behavior is complex and not fully determined by rational knowledge alone. These findings offer critical insights for policymakers and financial educators, indicating that literacy interventions may be most effective when specifically tailored to the mechanisms of popular BNPL services rather than digital finance in general.
THE FUNCTION OF INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF THE RISK MANAGEMENT COMMITTEE Yulianti Raharjo; Oryza Tannar; Yani Permatasari
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jhc7bd65

Abstract

Abstract: This study aims to analyze the moderating role of the risk management committee on the relationship between the internal audit function and the quality of financial reporting. Based on the ordinary least square test results on 715 non-financial companies listed on the Indonesia Stock Exchange in the 2018-2024 period, several test results were obtained. The results show that the existence of an internal audit function in a company can improve the quality of financial reporting. In addition, the existence of a risk management committee can strengthen the relationship between the internal audit function and the quality of financial reporting. Academically, the results of this study are expected to contribute to the literature regarding what factors can improve the quality of corporate financial reporting. Meanwhile, regulators and company management can use the results of this study as consideration for companies to have internal audit functions and risk management committees within their companies as part of the corporate governance mechanism, so that companies can present high-quality financial reporting.
DIGITAL TAX SYSTEMS AND COMPLIANCE: THE IMPLEMENTATION OF CORETAX Yuliana Gunawan; Maria Natalia; Lukas Theofilus Soen
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/0j1pr362

Abstract

The direction of this research is to analyze whether Coretax implementation affects individual taxpayer compliance and whether tax reporting efficiency mediates this relationship. Coretax, introduced as part of Indonesia’s digital tax reform in 2025, is expected to strengthen tax administration and improve taxpayer compliance. However, empirical evidence of its effectiveness remains limited because of its recent implementation. This research used the collection of 189 individual taxpayers registered with the Soreang Tax Office (KPP Soreang), Bandung Regency, West Java analyze with quantitative explanatory approaches. Purposive sampling method utilizes for selecting the respondents and were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results imply that taxpayer compliance does not impact significantly from Coretax implementation. However, Coretax implementation strongly influenced tax reporting efficiency which improves taxpayer compliance also. Furthermore, rather than direct system adoption, improved compliance results from greater reporting efficiency since mediation role of tax reporting efficiency in Coretax implementation and taxpayer compliance is confirmed. Contribution to the tax digitization literature by providing one of the first empirical assessments of Coretax implementation in Indonesia and demonstrating the mediating role of tax reporting efficiency in taxpayer compliance done by this research. Practical implications, such as strengthening tax administration reform by improving system efficiency, service quality, and taxpayers digital literacy also offered by this research. 

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