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Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Published by Universitas Widyatama
ISSN : 2460030X     EISSN : 26846756     DOI : https://doi.org/10.33197/jabe
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas pada topik berikut, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemerintahan dan Sistem Informasi Akuntansi. Jurnal Akuntansi Bisnis dan Ekonomi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 114 Documents
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Ensuring Compliance and Mitigating Reporting Risks under PP 43/2025: A Governance-Based Perspective on Indonesia’s New Financial Reporting Regime Rini, Retno Puspa; Rosyadi, Imran
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3486

Abstract

This study examines Indonesia’s Government Regulation No. 43 of 2025 (PP 43/2025), a major reform that restructures national financial reporting obligations by mandating standardized financial statements, digital submission through the Platform Bersama Pelaporan Keuangan (PBPK), competency and integrity requirements for preparers, and formal management responsibility for reporting accuracy. Positioned within governance theory, compliance scholarship, digital financial reporting research, and COSO’s internal control framework, this study employs a qualitative exploratory approach and regulatory mapping to analyse the implications of PP 43/2025 from the perspective of financial statement preparers. The findings demonstrate that PP 43/2025 substantially elevates accountability and transparency through centralized, real‑time, and multi‑agency access to financial statements; however, it simultaneously intensifies compliance pressure and creates new categories of reporting risk—including misstatement risk, governance liability, technological vulnerability, and human‑capital constraints. PBPK’s role as the single authoritative reporting channel increases the visibility and durability of errors, making robust internal controls and governance oversight essential prerequisites for compliance. The study proposes a governance‑based reporting framework that integrates regulatory obligations, COSO‑aligned control mechanisms, and organisational governance structures to mitigate preparer‑side risks. Conceptually, the research advances understanding of how digital regulatory infrastructures reshape financial reporting governance in emerging markets. Practically, it offers preparers, auditors, and regulators a structured foundation for strengthening reporting readiness and internal governance capabilities under the new regulatory regime
Drivers of Financial Statement Fraud in IDX-Listed Consumer Goods Firms (2021–2024) Wardhani, Anak Agung Sagung Paramita Kusuma; Oktapriana, Chita
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3487

Abstract

This study examines the effect of external pressure, nature of industry, and financial target on financial statement fraud in consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Grounded in Agency Theory and the Fraud Triangle, this research aims to provide empirical evidence on the dominant drivers of fraudulent financial reporting within emerging markets. Using a quantitative approach with secondary data obtained from annual reports and financial statements, 60 firm-year observations were analyzed. Financial statement fraud was measured using the F-Score, while the independent variables were assessed through established proxy indicators and tested using multiple regression analysis. The findings reveal that external pressure and financial target have a significant positive influence on financial statement fraud, suggesting that high stakeholder expectations and aggressive performance targets increase managerial incentives to manipulate financial information. In contrast, the nature of the industry shows no significant effect, indicating that industry-specific operational characteristics may not contribute substantially to fraud risk within the consumer goods sector. The study contributes theoretically by reinforcing pressure as a key antecedent of fraud and empirically by offering evidence from a post-pandemic Indonesian context. This research provides practical implications for regulators, auditors, and corporate governance actors to enhance fraud risk assessment by focusing on pressure-related indicators. Limitations include its industry-specific scope and reliance on archival data. Future studies are encouraged to explore governance moderating variables and apply mixed-method approaches for deeper insight.
Factors Affecting Compliance in Paying Land and Building Tax Fitriani, Fipit; Suhendar, Dadang; Indrawan, Rizki; Putri, Verani Allika
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3488

Abstract

This study aims to analyze and produce empirical evidence that can explain the Factors Affecting Compliance in Paying Land and Building Tax in the Kuningan District. The method used in this research is a quantitative, survey-based approach. The sample obtained was 398 respondents. The sampling technique used is Simple Random Sampling. The data analysis technique used is Partial Least Square (PLS) version 4.0. Based on the results of hypothesis testing, it shows that taxpayer understanding has a significant positive effect on compliance in paying land and building tax. Taxpayer awareness has a significant positive effect on compliance in the United Nations. Socialization of Taxation has a significant positive effect on compliance with PBB payments. Tax Sanctions have a significant positive effect on compliance with PBB payments. Economic Factors have no Effect on Compliance in paying PBB. Quality of Service has a significant positive effect on Compliance in PBB.
Determinan Pertumbuhan Ekonomi Di Sulawesi Selatan Burhanuddin, Muh; Bachtiar, Irmah Halimah
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3494

Abstract

Penelitian ini dilakukan di Sulawesi Selatan dengan tujuan menganalisis bagaimana faktor-faktor dasar ekonomi mempengaruhi pertumbuhan ekonomi daerah tersebut pada tahun 2024. Penelitian ini menggunakan data sekunder yang dikumpulkan melalui dokumentasi, dan analisisnya dilakukan dengan metode multiple linear regression menggunakan perangkat SPSS. Hasil penelitian menunjukkan bahwa (1) Investasi memiliki pengaruh yang signifikan dan positif terhadap pertumbuhan ekonomi Provinsi Sulawesi Selatan. (2) Inflasi memberikan pengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi Provinsi Sulawesi Selatan, hal ini disebabkan oleh stabilitas harga yang terjaga dan kebijakan ekonomi yang efektif dalam menanggulangi dampak inflasi terhadap sektor-sektor utama.

Page 12 of 12 | Total Record : 114

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