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INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 6 Documents clear
PERBANDINGAN KINERJA KEUANGAN PT. BANK NUSA TENGGARA BARAT SYARIAH (BANK NTB SYARIAH) SEBELUM DAN SESUDAH KONVERSI Reno Virlandana A
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p266-282

Abstract

The purpose of study is to see the comparison of the financial performance of NTB Syariah Bank before and after conversion. This study uses a quantitative method by observing and comparing numbers in the analysis of financial ratios such as the Liquidity Ratio represented by the Loan to Deposit Ratio (LDR), the Solvency Ratio proxied by the Capital Adequaty Ratio (CAR), and Net Performing Loan (NPL), Profitability Ratio profixed by Return On Assets (ROA) and Return On Equity (ROE), Effectiveness Ratios proxied by Operating Costs and Operating Income (BOPO) and Activity Ratios proxied by Total Assets Turnover (TATO) of NTB Syariah Bank before and after conversion by using quartely financial reports since 2016 to 2020. The results of study reveal that since oficially operating as NTB Syariah Bank on September 24, 2018 there are differences in financial performance before and after financial. Therefore, it can be concluded that the financial performance of NTB Bank before conversion is better than after conversion.
PENGARUH HARGA KOMODITAS PERTAMBANGAN PADA IHSG SELAMA INVASI RUSIA KE UKRAINA Juli Riyanto Tri Wijaya; Eliada Herwiyanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p283-300

Abstract

Barang tambang menjadi material utama pada kegiatan industri dalam menciptakan produk. Ketersediaan barang tambang di Indonesia yang melimpah sangat menguntungkan karena dapat menjadi negara pengekspor barang tambang yang dapat menghasilkan pendapatan besar bagi negara. Perekonomian dunia terpengaruh akibat adanya invasi yang dilakukan oleh Rusia terhadap Ukraina sehingga menyebabkan kenaikan yang tinggi pada barang komoditas pertambangan. Penelitian ini memiliki tujuan untuk mengetahui apakah terdapat pengaruh harga komoditas pertambangan pada IHSG selama invasi yang dilakukan oleh Rusia ke Ukraina. Penelitian ini menggunakan variabel harga emas, nikel, dan batu bara sebagai variabel independenya dan IHSG sebagai variabel dependen. Pengamatan pergerakan harga barang tambang dan IHSG dilakukan dari 24 Februari sampai dengan 30 Mei 2022. Data penelitian merupakan data sekunder dan diolah dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa harga emas tidak memiliki pengaruh terhadap IHSG, variabel nikel juga tidak memiliki pengaruh terhadap IHSG. Sedangkan batu bara memiliki pengaruh terhadap IHSG.
PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN PEMAHAMAN AJARAN TAMANSISWA TRI PANTANGAN TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI Dewi Kusuma Wardani; Sella Putri Andini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p301-315

Abstract

Looking at the current situation, fraudulent behavior commited by accountants and accounting student as prospective accountants still occurs frequently. This study aims to examine the effect of misuse of information technology and understanding of tamansiswa tri pantangan teachings on academic fraud behavior of accounting students as prospectives accountant.. The research method used is quantitative. The sample in this study was obtained from accounting students from the 2019-2021 batch at Sarjanawiyata Tamansiswa University, using the convenience sampling method. The number of samples used were 114 respondents. Data analysis in this study used multiple regression analysis. The results of the study show that misuse of information technology has a positive effect on academic fraud behavior. Meanwhile, understanding of the teachings of tamansiswa tri pantangan have a negative effect on academic cheating behavior. The research is used for consideration for student and universities in responding to cases of academic fraud in order to maintain the quality of academic learning. The results of this study are expected to provide information for universities so that they can evaluate regulations or policies regarding academic cheating. Strictly speaking, regulations can reduce the level of academic fraud so that in the future there will be no more cases of academic fraud in tertiary institutions
PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
ANALISIS DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN MENGGUNAKAN VOLUNTARY DISCLOSURE THEORY: KOMPARASI PADA INDUSTRI YANG BERBEDA Dian Imanina Burhany; Arif Afriady; Vina Citra Mulyandani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p316-337

Abstract

This study aims to determine whether there are differences in the environmental information disclosure in different industries and whether environmental performance and profitability are determinants of environmental information disclosure in different industries, namely environmentally sensitive industries and environmentally insensitive industries. This research is comparative and quantitative research. The research sample is companies listed on the Indonesia Stock Exchange that publish sustainability report and annual report year 2021 and participate in PROPER period 2020d. The research model is analyzed and tested using difference test and Partial Least Square with the Structural Equation Model (PLS-SEM). Research data is secondary data sourced from company sustainability reports and annual reports as well as PROPER publication by the Ministry of Environment and Forestry. Study results found that there is no difference in environmental information disclosure in different industries, environmental performance is a determinant that has a positive effect on environmental information disclosure in environmentally sensitive industries, environmental performance is not a determinant of environmental information disclosure in environmentally insensitive industries, profitability is a determinant that has a negative effect on  environmental information disclosure in environmentally sensitive industries, and profitability is a determinant that has a negative effect on environmental information disclosure in environmentally insensitive industries.
PENERAPAN RESPONSIBILITY ACCOUNTING PADA PERGURUAN TINGGI SWASTA Tobi Arfan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p255-265

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan melihat kinerja dari setiap bagian atau departemen (responsilibity center) pada sebuah perguruan tinggi dengan menggunakan pendekatan akuntansi pertanggungjawaban (resposibility accounting). Objek penelitian adalah responsibility center yang ada di Politeknik Caltex Riau terutama cost center. Metode penelitian menggunakan metode desktriptif dari data anggaran dan aktual disetiap pusat pertanggungjawaban termasuk juga mempertimbangkan uncontrollable costs dari departement lainnya sebagai bahan analisis. Data cost center Sarana dan Prasaranan dijadikan sebagai contoh kasus yang dibahas karena memiliki anggaran yang signifikan besar dibandingkan cost center lainnya. Hasil penelitian ini menunjukkan apakah anggaran yang diserap tersebut semuanya adalah biaya yang dapat dikontrol (conrollable) oleh cost center tersebut atau biaya yang dipengaruhi lebih banyak oleh bagian lain (uncontrollable). Serta realisasi anggaran yang unfavorable dapat dipastikan apakah menjadi tanggung jawab sepenuhnya atau dipengaruhi bagian lain dalam sebuah responsibility center.

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