JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
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.
Articles
193 Documents
<![CDATA[The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding ]]>
<![CDATA[Amaliyah Amaliyah]]>;
<![CDATA[Wiwit Irawati]]>;
<![CDATA[Luh Nadi]]>;
<![CDATA[Harry Barli]]>;
<![CDATA[Alexander Raphael]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p131-148
<![CDATA[The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding]]>
<![CDATA[Pencatatan Transaksi Pajak Pertambahan Nilai Kegiatan Membangun Sendiri ]]>
<![CDATA[Marsono Marsono]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p211-227
<![CDATA[Self-building activities (SBA) are objects of value-added tax (VAT) that have special provisions which are different from the object of VAT with general provisions. The method of recording SBA transactions should also be different from recording VAT transactions with general provisions. Errors in recording these transactions can result in errors in fulfilling tax obligations which will result in tax sanctions. This study aims to determine the extent to which the financial accounting and tax accounting literature discusses the recording of SBA and examines its compliance with applicable regulations. The study was conducted by reviewing 15 tax accounting kinds of literature and 10 financial accounting kinds of literature circulating in Indonesia. Based on the results of the study, there are three kinds of literature that include the recording of SBA. However, the explanation in the literature still allows for misinterpretation which can lead to tax sanctions. This study concludes that SBA transactions will be more appropriate if they are recorded in the SBA VAT Payable account rather than the Output VAT/VAT Payable account. This method will provide accurate and clear information about the existence of SBA VAT obligations and the payment period so that the entity can make appropriate decisions.]]>
<![CDATA[PERBANDINGAN KINERJA KEUANGAN PT. BANK NUSA TENGGARA BARAT SYARIAH (BANK NTB SYARIAH) SEBELUM DAN SESUDAH KONVERSI ]]>
<![CDATA[Reno Virlandana A]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p266-282
<![CDATA[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.]]>
<![CDATA[PENGARUH HARGA KOMODITAS PERTAMBANGAN PADA IHSG SELAMA INVASI RUSIA KE UKRAINA ]]>
<![CDATA[Juli Riyanto Tri Wijaya]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p283-300
<![CDATA[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.]]>
<![CDATA[PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN PEMAHAMAN AJARAN TAMANSISWA TRI PANTANGAN TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Sella Putri Andini]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p301-315
<![CDATA[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]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM ]]>
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Fitri Amaliyah]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p243-254
<![CDATA[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.]]>
<![CDATA[ANALISIS DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN MENGGUNAKAN VOLUNTARY DISCLOSURE THEORY: KOMPARASI PADA INDUSTRI YANG BERBEDA ]]>
<![CDATA[Dian Imanina Burhany]]>;
<![CDATA[Arif Afriady]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p316-337
<![CDATA[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.]]>
<![CDATA[PENERAPAN RESPONSIBILITY ACCOUNTING PADA PERGURUAN TINGGI SWASTA ]]>
<![CDATA[Tobi Arfan]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p255-265
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM ]]>
<![CDATA[Aryanto, Aryanto]]>;
<![CDATA[Amaliyah, Fitri]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p243-254
<![CDATA[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.]]>
<![CDATA[Analisis Determinan Pengungkapan Informasi Lingkungan Menggunakan Voluntary Disclosure Theory: Komparasi Pada Industri yang Berbeda ]]>
<![CDATA[Burhany, Dian Imanina]]>;
<![CDATA[Afriady, Arif]]>;
<![CDATA[Mulyandani, Vina Citra]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
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DOI: 10.32493/JABI.v5i3.y2022.p316-337
<![CDATA[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.]]>
