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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 767 Documents
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CEO EDUCATION ON FIRM PERFORMANCE: MEDIATION ANALYSIS THROUGH CORPORATE SOCIAL RESPONSIBILITY Ni Luh Putu Normadewi Abdi Pradnyani; Alfa Rahmiati; I Nyoman Abdi; Anak Agung Putu Agung Mirah Purnama Sari
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: 10.34208/5hhdyt41

Abstract

The role of a CEO is critical in shaping an organization's strategic direction, as the decisions made by CEOs strongly influence corporate growth and long-term performance. In addition, the implementation of CSR has become an important strategic initiative that may enhance both organizational sustainability and financial outcomes. This study examines the effect of CEO education on firm performance by considering three dimensions of educational background, namely educational attainment, field of study, and overseas education. Furthermore, CSR is incorporated as a mediating variable to explain the mechanism through which CEO education affects organizational performance. This research offers additional insight into the literature by highlighting how CEOs' educational characteristics contribute to the effectiveness of CSR implementation. This research examines energy sector companies that were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Using a sample of 47 firms with a total of 235 firm-year observations, the hypotheses were tested using STATA statistical software. The findings reveal that higher CEO educational qualifications, relevant academic specialization, and international educational experience is related to better CSR implementation and better company performance. Companies managed by CEOs with stronger educational backgrounds, industry-related expertise, or overseas education tend to achieve superior organizational performance. The analysis found that CSR plays a partial role in linking CEO education to firm performance. These findings suggest that appointing highly educated CEOs and strengthening CSR implementation can support the achievement of better corporate performance. 
ESG DISCLOSURE ANALYSIS:  A PERSPECTIVE ON SUSTAINABILITY AND GREENWASHING RISK Nurhayati Soleha; HERLIN TUNDJUNG SETIJANINGSIH; MOHD HAFIZ BIN BAKAR
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/trqgm432

Abstract

This study evaluates the quality of Environmental, Social, and Governance (ESG) disclosures in a major Indonesian mining company and examines the consistency between sustainability claims and reported performance. It addresses a gap in prior research by investigating the temporal dynamics of ESG reporting quality and greenwashing strategies, particularly how business transformation and rebranding influence the temporal development of greenwashing indicators in an emerging-market mining context. Using a descriptive qualitative approach, the study applies content analysis of Sustainability Reports and Annual Reports from 2022 to 2024. The single-case longitudinal design enables an in-depth assessment of ESG narratives, disclosure consistency, selective reporting, and potential discrepancies between sustainability claims and reported performance that may indicate greenwashing. The findings show that ESG disclosure improved in scope and narrative intensity, particularly after the company’s corporate identity transformation and reaffirmation of its Net Zero Emissions commitment. However, coal production remained central to operations despite the stated strategic shift toward non-coal businesses. These findings suggest that ESG disclosure may serve as a legitimacy and impression management tool when sustainability narratives are insufficiently supported by performance-based evidence. The study contributes to stakeholder theory by providing a structured framework for identifying greenwashing risks and ESG decoupling during corporate transformation.
RELIGIOUS ANIMOSITY AND TPB IN PREDICTING MUSLIM BOYCOTT INTENTIONS TOWARD ISRAEL-AFFILIATED PRODUCTS IN INDONESIA Listia Nurjanah; Muhammad Ikhwanul Amri; Lily Purwianti
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: 10.34208/1gx08d90

Abstract

Widespread boycott campaigns have been developed in Muslim-majority countries, heavily catalyzed in Indonesia by institutional decrees such as the Indonesian Ulema Council (MUI) Fatwa No. 83 of 2023 and driven by geopolitical tensions from the Israel–Gaza conflict. Therefore, this study aimed to analyze the structural influence of Religious Animosity and core constructs within the Theory of Planned Behavior (TPB), namely attitude toward the boycott, subjective norms, and perceived behavioral control, on Muslim consumers' boycott intentions toward Israel-affiliated products. Contextually, the empirical inquiry shifts focused on the unique trade-exposed landscape of Batam City, an active Free Trade Zone characteristically marked by high global commercial exposure alongside a deeply rooted Islamic cultural identity. A quantitative survey-based approach was implemented, collecting online questionnaire responses from 241 valid Muslim respondents in Batam, which were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The empirical results showed that religious enmity played a substantial role in triggering boycott intentions, a mechanism mediated by consumer attitudes and reinforced by perceived behavioral control. Meanwhile, subjective norms and established brand loyalty reported a negligible direct influence in a trade-exposed urban environment. Crucial theoretical contributions were offered by integrating ideological triggers as direct TPB antecedents and providing pragmatic, cautionary implications for global brand management regarding the absolute necessity of conducting socio-political and religious due diligence within culturally sensitive marketplaces.
THE INFLUENCE OF CELEBRITY ENDORSEMENT ON SUSTAINABLE CONSUMPTION BEHAVIOR OF GENERATION Z: A STUDY ON THRIFT AND UPCYCLED FASHION Rizni Aulia Qadri; Erilia Kesumahati
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/nkz3mw36

Abstract

This study examines the influence of three dimensions of celebrity endorsement—attractiveness, trustworthiness, and expertise-on the sustainable consumption behavior of Generation Z in the context of thrift and upcycled fashion products in Batam City. Grounded in Source Credibility Theory and Source Attractiveness Theory, this research adopts a quantitative explanatory design with a purposively selected sample of 250 Gen Z respondents aged 17–26 years. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that all three dimensions of celebrity endorsement exert a significant positive effect on sustainable consumption behavior. Trustworthiness emerges as the most influential predictor (? = 0.275; p < 0.001), followed by attractiveness (? = 0.248; p < 0.001) and expertise (? = 0.151; p < 0.05). These results underscore the central role of perceived credibility in shaping pro-environmental consumption among younger consumers. Theoretically, this study extends the application of endorsement effectiveness frameworks into the domain of sustainable fashion consumption, particularly within emerging market contexts. Practically, the findings suggest that marketers should emphasize credibility and value congruence when leveraging celebrity endorsers to promote sustainable consumption among Gen Z.
BUILDING RESILIENT EDUCATORS: EXPLORING HOW EMPLOYEE EXPERIENCE AND WORK READINESS DRIVE WORK ENGAGEMENT AND PERFORMANCE AMONG GEN Z TEACHERS IN SURABAYA Shinta Setia; Nanda Dwi Maharani
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/jp9nbt28

Abstract

 The regeneration of educators through the massive recruitment of Generation Z teachers as State Civil Apparatus presents a critical challenge in maintaining the quality of learning, where the gap between individual readiness and the rigid bureaucratic ecosystem has the potential to create a systemic performance crisis. This study develops an integrative model that examines the effect of Work Readiness on Employee Performance with Employee Experience and Work Engagement as parallel mediating variables in Generation Z ASN teachers. This quantitative study involved 233 Generation Z ASN teachers in the Surabaya City Education Office who were selected through a total sampling technique (census). Data were analyzed using Structural Equation ModelingPartial Least Squares (SEM-PLS). All seven research hypotheses were accepted with statistical significance (p < 0.05). Work Readiness was shown to have the strongest influence on Work Engagement (T-Statistic 22.172), while also having a significant effect on performance both directly and indirectly through the mediation of Employee Experience and Work Engagement.  These findings underscore the urgency for the Education Office to adopt strategic human capital management investing in employee readiness, experiential workplace design, and engagement-centered leadership to optimize workforce productivity, reduce turnover costs, and achieve sustainable organizational competitiveness. 
BOARD CHARACTERISTICS AND CARBON EMISSIONS: THE ROLE OF CSR COMMITTEE Erlita Anggraeni; Lulus Kurniasih; Muhammad Iqbal Arrasyid
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: 10.34208/64qcmd20

Abstract

The urgent worldwide issue of climate change brought on by rising greenhouse gas emissions is the main subject of this study. It also evaluated the possible moderating effect of the CSR Committee as well as the impact of board characteristics like size, tenure, and gender diversity on carbon emissions. 285 observations from 57 ASEAN-based energy companies made up the dataset. These were recorded between 2020 and 2024 and approximated using panel data regression. The findings demonstrated that while board size and tenure did not exhibit statistical significance, board gender diversity had a significant and favorable impact on carbon emissions. Additionally, the association between board size and gender diversity and carbon emissions was marginally reduced by the CSR Committee, which also lessened the impact of board tenure. This demonstrated that rather than significant environmental accountability, internal governance mechanisms in ASEAN energy corporations relied on symbolic pleasure. To guarantee that CSR committees have supervisory authority in advancing decarbonization efforts, regulators and policymakers in the ASEAN region must enforce more stringent, required requirements. 
SYNERGISTIC SHIELD OR OPPORTUNISTIC SMOKESCREEN? ESG PERFORMANCE, ACCOUNTING CONSERVATISM, AND ACCRUAL-BASED EARNINGS MANAGEMENT Yan Christianto Setiawan; Felizia Arni Rudiawarni; Dedhy Sulistiawan
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: 10.34208/1seyah68

Abstract

The link between corporate sustainability and the quality of financial reporting is still conceptually controversial, especially in emerging countries. This research analyzes the impact of ESG performance on future accrual-based earnings management, and the moderating role of accounting conservatism in the Indonesian capital market, period 2019 to 2024. Fixed-effects panel regressions show that greater ESG performance leads to a significant reduction in opportunistic earnings management. Importantly, conditional conservatism creates a synergistic monitoring environment that complements sustainability measures. By contrast, unconditional conservatism produces a detrimental substitution effect by generating opaque accounting slack, enabling managers to weaponize their sustainable reputation to conceal financial manipulation. This study contributes to the literature by overcoming the theoretical tension between the agency and stakeholder perspectives on corporate sustainability. Thus, sustainability metrics and unconditional conservatism should be simultaneously assessed by investors and regulators to prevent managerial wealth expropriation.

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