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[Penerapan Responsibility Accounting pada Perguruan Tinggi Swasta ]]>
<![CDATA[Arfan, Tobi]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[Perbandingan Kinerja Keuangan PT. Bank Nusa Tenggara Barat Syariah (Bank NTB Syariah) sebelum dan sesudah Konversi ]]>
<![CDATA[A, Reno Virlandana]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[Wijaya, Juli Riyanto Tri]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[Wardani, Dewi Kusuma]]>;
<![CDATA[Andini, Sella Putri]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 Arus Kas Operasi dan Pertumbuhan Penjualan terhadap Tax Avoidance dengan Intensitas Modal Sebagai Variabel Moderasi ]]>
<![CDATA[Safitri, Aurora]]>;
<![CDATA[Muanifah, Suciati]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v5i3.y2022.p351-357
<![CDATA[This study aims to examine several variables that influence tax avoidance, namely operating cash flow and sales growth and using a moderating variable of capital intensity. The sample for this research is Energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Using a purposive sampling method with a population of 74 companies and a research sample of 6 companies with observations for 5 (five) years, namely the period 2017 – 2021. The research results prove that (1) operating cash flow and sales growth have a simultaneous effect on tax avoidance. (2) operating cash flow has no significant effect on tax avoidance. (3) sales growth has no effect on tax avoidance (4) capital intensity weakens the relationship of operating cash flow to tax avoidance (5) capital intensity weakens the relationship of sales growth to tax avoidance]]>
<![CDATA[Pengaruh Kompensasi Eksekutif, Pertumbuhan Penjualan dan Corporate Social Responsibility Terhadap Penghindaran Pajak ]]>
<![CDATA[Anisa, Anisa]]>;
<![CDATA[Pratin, Anjas Mila]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v5i3.y2022.p338-350
<![CDATA[This study aims to examine the effect of executive compensation, sales growth and corporate social responsibility on tax avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative using secondary data. The total population is 87 companies. Sample selection used purposive sampling techniques and obtained samples of 29 companies. The analysis method used is panel data regression analysis. The results showed that simultaneously executive compensation, sales growth and corporate social responsibility affect tax avoidance. It partially shows that executive compensation and corporate social responsibility have no effect on tax avoidance while sales growth has an effect on tax avoidance.]]>
<![CDATA[Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal Sebagai Pemediasi ]]>
<![CDATA[Bambang Jatmiko]]>;
<![CDATA[Neva Livia Yusuf]]>;
<![CDATA[Arif Wahyu Nur Kholid]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v6i1.y2023.p61-77
<![CDATA[The study aims to examine the appropriateness of compensation and the effect of internal control effectiveness as mediating variable in influencing compliance to accounting rules on the accounting fraud tendencies. This is quantitative study which used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Kotabaru, South Borneo. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study find that the appropriateness of compensation and internal control effectiveness have positive effect on the accounting fraud tendencies of LGOs. In addition, compliance to accounting rules have positive effect on internal control effectiveness but internal control effectiveness cannot mediate the relationship between compliance to accounting rules and the accounting fraud tendencies significantly.]]>
<![CDATA[Capital Intensity, Earning Management and Tax Aggressiveness: The Moderation Role of Related Party Transactions ]]>
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Trisnawati, Estralita]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v6i1.y2023.p1-20
<![CDATA[This study aims to determine the effect of capital intensity and earnings management on tax aggressiveness with related party transactions as a moderator. Actions of tax aggressiveness carried out by the existence of company management policies have an impact on the government. The resulting impacts include declining tax revenues in Indonesia due to a reduction in the tax burden that should be paid. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange, namely in the period 2016 – 2020. This research uses a quantitative approach, purposive sampling method, and with secondary data. From the criteria set out in this study, a total of 275 company financial reports were obtained for analysis. The results of the tests in this study indicate that earnings management has a significant positive effect on tax aggressiveness, related party transactions are able to moderate and also have a significant positive effect on earnings management on tax aggressiveness. While capital intensity has no effect on tax aggressiveness as well as related party transactions are not able to moderate capital intensity on tax aggressiveness.]]>
<![CDATA[Pengaruh Kompensasi Manajemen dan Proporsi Dewan Komisaris Independen terhadap Tax Avoidance dengan Kepemilikan Institusional Variabel Pemoderasi ]]>
<![CDATA[Nanda Rahmalya]]>;
<![CDATA[Suciati Muanifah]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v6i1.y2023.p48-60
<![CDATA[This study aims to determine the effect of management compensation and the proportion of independent commissioners on tax avoidance. With the moderating variable, namely institutional ownership. The sample for this research is industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Using a purposive sampling method with a population of 50 companies and a research sample of 6 companies with observations for 5 (five) years, namely the 2017-2021 period. The results of the study prove that (1) Management Compensation and the Proportion of Independent Commissioners have a simultaneous effect on Tax Avoidance. (2) Management Compensation has no effect on Tax Avoidance. (3) The proportion of Independent Commissioners has no effect on Tax Avoidance. (4) Institutional Ownership weakens the relationship between Management Compensation and Tax Avoidance. (5) Institutional Ownership weakens the relationship between the Board of Commissioners' Proportion of Tax Avoidance.]]>
<![CDATA[Empirical Test of Composite Stock Price Index: Regional Stock Index ]]>
<![CDATA[Wulandari, Rosita]]>;
<![CDATA[Pratiwi, Adhitya Putri]]>;
<![CDATA[Nopagia, Nopagia]]>;
<![CDATA[Suripto, Suripto]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/JABI.v6i1.y2023.p21-36
<![CDATA[The Composite Stock Price Index (JCI) is an indicator of price movements of all shares on the Indonesia Stock Exchange where one of the factors that can influence the movement of the JCI in Indonesia is the Global Stock Index. This study aims to determine the effect of the Global Stock Index on the Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange, and to analyze the Global Stock Index which has a dominant influence on the JCI. The object of this research was conducted on 5 global stock indices that are located close to and which have a major influence on the world economy on the JCI on the Indonesia Stock Exchange, which consist of the American index with the Dow Jones (DJIA), the Japanese index with the Nikkei 225 (N225), Singapore with the index Strait Times Index (STI), Malaysia with the Kuala Lumpur Composite Index (KLCI) and Hong Kong. with the Hang Seng Index (HSI). The data used is secondary data in the form of monthly. The analytical method used in this study is Ordinary Least Square (OLS) with Eviews version 9 program analysis. The results of the study show that DJIA, Nikkei225, STI, and HIS partially have no effect on the Indonesian Stock Exchange Composite Stock Price Index, while KLCI has an effect on the Indonesia Stock Exchange Composite Stock Price Index.]]>
