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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 8 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 8 Documents clear
Nurturing Roses and Urban Dreams by Utilizing Village Budgets for Sustainable Growth in Karangpring and Jubung Siska Aprilia Oktaviani; Berlina Yudha Pratiwi; Fitriya Andriyani; Oryza Ardhiarisca
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p175-194

Abstract

This study aims to analyze the allocation of village funds for sustainable development and calculate the carbon footprint associated with village activities. Using a qualitative case study approach, data were collected through in-depth interviews with village heads and analysis of the 2023 Village Budget (APBDes) documents. The findings show that both villages allocate a significant portion of their budgets to infrastructure, community services, and social security. However, not all budget allocations directly contribute to measurable carbon emissions, only certain items such as raw materials, IT tools, and vehicles. This study contributes to the understanding of how effective budget allocation and sustainable practices can reduce carbon footprints and promote the importance of implementing sustainable development at the village level. Both villages in the study can significantly improve sustainable development efforts by focusing on providing environmentally friendly materials, improving energy efficiency, and involving community participation in planning. These findings can be a model for other villages in Indonesia that want to achieve sustainable development.
Literasi Keuangan Memoderasi Pengaruh Overconfidence dan Risk Aversion Terhadap Keputusan Investasi Emas Setyowati, Widhy; Setiyono, Taufiq Andre
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p195-208

Abstract

Gold is one of the precious metals highly sought after by investors. Its price tends to increase and is highly liquid. Investing in gold carries lower risks compared to investing in other types of assets. This research aims to prove the influence of overconfidence and risk aversion on gold investment decisions with financial literacy moderation. The object if this research was female employees in the formal sector in Semarang City. The sample was taken using accidental sampling technique with a total sample of 100. This research is used Smarts analysis technique. The research results provide that overconfidence has a significant positive effect on gold investment decisions, as well as risk avoidance has a significant positive effect on investment decisions. However, the test results prove that financial literacy doesn't moderate the influence of risk aversion on investment decisions or the influence of excessive confidence on investment decisions.
Manajemen Pengelolaan Dana ZIS pada LAZISMU Gresik: Analisis Efisiensi, Efektivitas, dan Kepercayaan Muzakki melalui SIMZISKA Alfisyah, Ely Nur; Hasan, Dony Burhan Noor
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p157-174

Abstract

This study aims to analyze the management of Zakat, Infaq, Shodaqoh, and Religious Social Funds at LAZISMU Gresik Regency using the ZISKA Information System (SIMZISKA) and compare it with the Excel-based management system. The approach used is a descriptive method, with data collected through observation, interviews, and documentation. The results showed that implementing SIMZISKA significantly improved the efficiency and effectiveness of ZIS fund management. SIMZISKA enables better transparency and accountability in financial reports, minimizes errors through automation, and accelerates data processing that supports timely decision-making. Despite challenges related to system understanding and lack of training, the benefits gained, such as an increase in the amount of funds managed and muzakki trust, show that SIMZISKA is an effective solution for more efficient management of ZIS funds. Recommendations for system development include further training, developing SOPs, and adding features such as a data import-export menu and better internal controls
Pengaruh Collateral Asset, Sales Growth dan Free Cash Flow Terhadap Dividend Policy Juniarti, Windi; Utami, Tri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p240-256

Abstract

This study aims to test and analyze the effect of collateral assets, sales growth, and free cash flow on dividend policy. This study uses a sample of property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 92 companies. The sampling technique in this study was the purposive sampling method, so that 7 companies were selected, with 5 years of observation, so the number of observations in this study was 35 data. The research method used was an associative method with a quantitative approach. The data analysis technique used Microsoft Excel and E-views version 9 tools by conducting descriptive statistical tests, panel data regression model tests, classical assumption tests, and hypothesis tests. Simultaneously shows that collateral assets, sales growth, and free cash flow have an effect on dividend policy. Partially, collateral assets have no effect on dividend policy. Meanwhile, sales growth has a positive effect on dividend policy and free cash flow has a negative effect on dividend policy
Pengaruh Pengetahuan, Sosialisasi, Insentif Pajak dan Kepercayaan Otoritas Pajak Terhadap Kepatuhan PBB-P2 A'yunin, Qurratin; Rochayatun, Sulis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p142-156

Abstract

A quantitative study seeks to test and determine the partial and simultaneous effects of tax knowledge, tax socialisation, tax incentives, and trust in tax authorities on the level of tax payment compliance (PBB-P2) in Mojokerto district as seen from the amount of receivables each year always increases, indicating that tax compliance behavior is not yet optimal. The results of this study can contribute to the Mojokerto Regency government as a reference in tax compliance issues that can support a decrease in tax receivables. Primary data collection was conducted through the distribution of questionnaires, which were conducted online using Google Form and offline, which were complemented by secondary data. The research sample totalled 100 PBB-P2 taxpayers, selected using purposive sampling techniques from 18 sub-districts in Mojokerto district. Data analysis was conducted using descriptive statistics, classical assumption testing, multiple linear regression testing, t-test, and F-test assisted by SPSS software version 26. The results showed that partially, tax knowledge, tax incentives, and trust in tax authorities have a positive and significant effect on PBB-P2 payment compliance. However, partially tax socialisation does not show a significant effect. Simultaneously, the four independent variables significantly influence PBB-P2 payment compliance in Mojokerto district with a significant F-statistic value. Future researchers can expand the independent variable on the tax payment compliance variable (PBB-P2) such as adding the variable level of digital literacy.
Pengaruh Kepemilikan Institusional, Modal Intelektual, Corporate Social Responsibility dan Manajemen Risiko Terhadap Nilai Perusahaan Ismanto, Juli; Effriyanti, Effriyanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p127-141

Abstract

This study examines the effect of institutional ownership, intellectual capital, corporate social responsibility (CSR), and risk management on company value in 14 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using panel data regression analysis. The results indicate that institutional ownership has no significant effect, while intellectual capital has a negative effect, and CSR and risk management have a positive effect on firm value. The practical implications of these findings emphasize the need to optimize communication strategies to change the market's negative perception of intellectual capital investment, strengthen the implementation of sustainable CSR to build stakeholder loyalty and investor confidence, integrate risk management into business strategies to reduce uncertainty and increase transparency, and focus on internal governance mechanisms and regulatory oversight as a substitute for the role of institutional investors in the banking industry
Dampak Capital Intensity, Keberadaan Komisaris Independen dan Penggunaan Instrumen Derivatif terhadap Tingkat Agresivitas Pajak Fitria Eka Ningsih; Hari Stiawan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p209-221

Abstract

This research aims to examine and provide empirical evidence on the effect of capital intensity, the presence of independent commissioners, and the use of financial derivatives on tax aggressiveness. Using a quantitative approach, the study utilizes secondary data and applies panel data regression analysis with Eviews Version 12. The research population consists of 172 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. From this population, a sample of 14 companies over a five-year period was selected. The findings reveal that capital intensity significantly influences tax aggressiveness, whereas independent commissioners and financial derivatives don’t have a significant impact
Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu Christina, Christina; Dewi, Indira Shinta; Khoirunnisa, Vini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints

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