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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 193 Documents
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Retrospektif Pada Publikasi Laporan Keberlanjutan: Analisis Kinerja, Peta Sains dan Prospek Firmansyah, Irman; Wahid, Nisa Noor; Andriani, R. Neneng Rina
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

Publication regarding sustainability reports continues to grow yearly, long before the United Nations set sustainable development goals at the end of 2015. Scopus has long detected this publication but has not been mapped properly. Therefore, retrospective research on publications related to sustainability reports using bibliometric methods is needed. This study, 1,174 publications were found from 1994 to 2022 with the search keyword "sustainab* report*" consisting of articles, books, book chapters, conference papers, editorials, notes, reviews, and short surveys. Data were analyzed using R biblioshiny, VOSviewer, and Microsoft Excel software. The research findings show that publications regarding sustainability reports in general have increased continuously, but the number of citations has decreased since 2014. Scopus indexed journals that occupy the Quartile 1 position have high productivity and impact. The most prolific authors were Buallay and Uyar, while Buallay also had the highest impact. United Kingdom and United States are the most productive countries and often collaborate with other countries. Sustainability reports are the most frequently appearing topics. They are related to many other words, while non-financial reporting and performance are emerging topics and are predicted to grow in the future. Co-occurrence analysis shows that the themes currently being widely discussed are related to research methods, such as literature reviews and regression analysis. These findings have good implications in evaluating publication performance, finding quality authors and sources, and showing that the number of publications in each journal is still relatively small. This theme is interesting for research in the future because it is competitive and growing fast.
The Significance of Entrepreneurial Orientation in Improving the Performance of Village-Owned Enterprises: Exploring the Mediating Influence of Competitive Advantage Putra, Atiton Martwo; Basri, Yesi Mutia; Taufik, Taufeni; Yasni, Hariadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

AbstractBased on the potential and wealth of the village, Village-Owned Enterprises (VOEs) are a sort of economic entity in which the village owns all or a portion of the capital through direct capital engagement. This study highlights the significance that competitive advantage plays as a mediating factor in how entrepreneurial orientation can improve VOEs performance. The VOEs located in Kuantan Singingi Regency, Riau Province, comprise the research population for this study. Stratified random sampling is the sample method that is applied. Participants in this study were 203 administrators from VOEs, including directors, secretaries, treasurers, and heads of units. The method used to collect data was questionnaires. Using SmartPLS3, The data analysis was conducted. The outcomes of the study show that entrepreneurial orientation affects both competitive advantage and VOEs performance. VOEs performance is affected by competitive advantage, which also serves as an indirect mediator of the particular effect that entrepreneurial orientation has on VOEs performance. Keywords: entrepreneurial orientation, competitive advantage, and VOE`s performanceAbstrakDengan memperhatikan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) Berdasarkan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) adalah jenis entitas ekonomi di mana desa memiliki seluruhnya atau sebagian dari modal melalui keterlibatan modal langsung. Penelitian ini menekankan bagaimana orientasi kewirausahaan dapat meningkatkan kinerja BUMDes dengan keunggulan kompetitif berperan sebagai mediasi. Populasi penelitian ini adalah BUMDes Kabupaten Kuantan Singingi, Provinsi Riau. Teknik sampling yang digunakan stratified random sampling. Sebanyak 203 responden berpartisipasi dalam penelitian ini, yaitu pengurus BUMDes yang terdiri dari direktur, sekretaris, bendahara, dan kepala unit. Metode pengumpulan data menggunakan kuesioner, dengan analisis data menggunakan SmartPLS3. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan memengaruhi kinerja BUMDes maupun keunggulan bersaing. Kinerja BUMDes dipengaruhi oleh keunggulan keunggulan bersaing, yang juga berfungsi sebagai mediator tidak langsung dari efek khusus yang dimiliki oleh orientasi kewirausahaan pada kinerja BUMDes.Kata Kunci: orientasi kewirausahaan, keunggulan bersaing, dan kinerja BUMDes
Pengaruh Kinerja Keuangan dan Kepemilikan Institusional Terhadap Penghindaran Pajak Saga, Baharuddin; Dalimunthe, Ibram Pinondang
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This paper aims to determine the effect of financial performance and institutional ownership on tax avoidance. The financial performance is proxied into two, which are debt to assets ratio and return on assets. The population in this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2017-2021, as many as 98 companies. The research sample selection technique used purposive sampling method so that 21 companies were selected, with an observation year of 5 years, there were 105 observations in this study. The research method used is an associative method with a quantitative approach. The data analysis technique uses panel data regression analysis with Microsoft Excel and Eviews 12 tools. Data testing used is descriptive statistics, panel data regression model selection, classical assumption test, coefficient of determination, and hypothesis testing. Based on the results of the study, it is known that the debt to assets ratio, return on assets and institutional ownership jointly affect tax avoidance. Partially, debt to assets ratio has no effect on tax avoidance, return on assets affects tax avoidance and institutional ownership has no effect on tax avoidance.
Pengaruh Leverage, Citra Perusahaan dan Sensitivitas Industri Terhadap Pengungkapan Corporate Social Responsibility Dimoderasi oleh Ukuran Perusahaan Mahfudyanto, Akhirul; Ruhiyat, Endang; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This research aims to examine and analyze the influence of leverage, company image and industry sensitivity on corporate social responsibility disclosure moderated by company size in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. This type of research is research with an associative quantitative approach. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The sampling technique in this research is a purposive sampling technique with the results from 113 research populations becoming 34 research samples processed and 170 data processing. The data used is panel data obtained from secondary data collected using library and documentation methods. The data analysis method consists of descriptive statistical analysis, panel data regression and Moderated Regression Analysis (MRA) using Microsoft Excel and Eviews 10. The research results show that simultaneously leverage, company image and industry sensitivity influence corporate social responsibility disclosure. Meanwhile, partially, leverage and company image do not influence corporate social responsibility, but industry sensitivity influences corporate social responsibility disclosure. And environmental performance as a control variable influences corporate social responsibility disclosure in non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. Meanwhile, company size is unable to moderate the relationship between leverage and corporate social responsibility disclosure and the relationship between corporate image and corporate social responsibility disclosure, but company size can weaken the relationship between industry sensitivity towards disclosure of corporate social responsibility. This research can be used as material for consideration company decision making in contributing to the environment.
Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak dan Pertumbuhan Laba Terhadap Kualitas Laba Desi Andrianti; Novita Indrawati; Al Azhar L; Rofika; Zirman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to determine the effect of bonuses, debt financing, tax avoidance, dan profit growth on earnings quality in 2017-2021 companies (Study of Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links www.idx.co.id and related websites other. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 220 companies. The sampling technique used in this article is purposive sampling with a total of 65 companies with 5 years and a total of 325 company data. The analytical method used in this research is multiple regression analysis using IBM SPSS Statistics Ver.  27. Based on the results of the study, debt financing and tax avoidance have an effect on earnings quality, while bonuses and profit growth have no effect on earnings quality.
The Impact Of Artificial Intelligence Technology On The Accounting Profession Sri Mulyati; Lestari, Syifa Puji; Bt. Ab. Hadi, Siti Hajar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine the impact of the usefulness and convenience of artificial intelligence technology on the accounting profession based on the perspective of accounting students. This research includes survey research with questionnaires. The population in this study were 100 students from the Accounting Study Program at STIE Sutaatmadjha Subang and Islamic University Antarbangsa Selangor Malaysia. Sampling used the purposive sampling method. The sample in this study was 74 Accounting students from STIE Sutaatmadjha Subang and 26 Accounting students from the Islamic University Antarbangsa Selangor Malaysia. The data analysis technique uses Linear Regression Analysis techniques and independent simple t-test. The results of this research show that the usefulness and convenience of artificial intelligence have a positive effect on the accounting profession. The magnitude of the influence of the usefulness and convenience of Artificial Intelligence technology on the accounting profession is 33.5%.
Financial Statement Fraud Of Energy Sector Companies: Analysis Of The Affecting Factors Reschiwati, Reschiwati; Sani, Erma Tiara
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This research aims to analyze the influence of Financial Stability, External Pressure, Ineffective Supervision, Change of Auditor, Change of Director, and Frequency of CEO's Picture on Financial Report Fraud. The population is all energy sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sample selection method was purposive, and the number of observations was found to be 155. Data analysis used Eviews 13 software. The novelty is, to further test variables that have no effect. as a moderating variable. The test results show that financial stability, external pressure, and change of directors influence financial statement fraud. However, ineffective supervision has no effect but is proven to be a moderator. Change of auditor and frequency of CEO photos do not affect financial statement fraud and are not proven to be moderating variables.
Analisis Tantangan Baru Nilai Publik dan Akuntabilitas di Era Digital R. Neneng Rina Andriani; Dermawan, Wildan Dwi; Adil Ridlo Fadillah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p74-91

Abstract

This study aims to investigate the development of publications on public value and accountability and find future prospects for the topic. Data were observed from Dimension AI database with the keywords "public value" AND "accountability". There are 377 documents consisting of articles, book chapters, conference papers, editorials, letters, notes, and reviews with a publication time span from 1976 to 2023. The research method is bibliometric analysis, using R biblioshiny and VosViewer software. The results found that the development of publications every year tends to increase, followed by an increase in author citations. The most productive journal and has the greatest impact is Public Money & Management and the most productive author and has the greatest impact is Giuseppe Grossi. Public Sector and Corporate Governance are topics that often appear. While the topic that is often discussed lately is transparency. Overall, these topics are predicted to be topics that will be discussed in the future.
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.
Debt Policy, Tax Planning, and Tax Risk on Financial Performance : Evidence from Indonesian Healthcare Sectors Irawati, Wiwit; Barli, Harry; Wulandari, Rosita; Sugiyarti, Listya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to determine the effect of debt policy, tax planning, and tax risk on financial performance in Indonesian healthcare sector. The subject of the research was the companies in the healthcare sector listed on the IDX in 2019-2022. The sample companies are selected with purposive sampling techniques to support the research findings. The data analysis technique was supported by Eviews software using multiple linier regression. The study resulted in the debt policy and tax planning variables partially affect financial performance, while tax risk has no effect on financial performance. The study uses secondary data. If supplemented with in-depth interviews with competent sources, more in-depth analysis is likely. The results showed that in the healthcare sector with tax incentives provided by the government, financial performance was not affected, it is recommended that the government, in this case the Director General of Taxes, be more selective in providing incentives and more disciplined in its supervision. This study draws on updated and recent secondary data so that it can serve as an illustration for the basis of government tax policy making in related sectors. This research also examines the effect of tax risk on financial performance which has not been studied much before.

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