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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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Determinan Sustanability Financial Performance Islamic Bank Wilayah Asia Ersi Sisdianto; Einde Evana; Komalasari, Agrianti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Sustainability Reporting on Sustainability Financial Performance in Islamic banks in Asia, specifically in Indonesia, Malaysia, and Brunei Darussalam. A quantitative approach is employed, using dynamic panel regression analysis to examine the relationship between these three factors and the sustainable financial performance of banks. The results of the study indicate that ICSR has a positive and significant impact on Sustainability Financial Performance, whereas ICG, although showing a positive influence, is not significant. Conversely, Sustainability Reporting shows a negative but insignificant influence on sustainable financial performance. This study has several limitations, including its scope, which only covers Islamic banking data from three countries in Asia, potentially limiting the generalizability of the findings to other regions. Additionally, global factors and additional variables such as company size and government policies were not analyzed, which could affect the results. The practical implications of this study highlight the importance for Islamic banks to enhance the implementation of ICSR and ICG to improve their competitiveness and long-term financial stability. The implementation of Sustainability Reporting also needs to be strengthened in order to have a more significant impact on sustainable financial performance.
Pengaruh Related Party Transaction, Capital Intensity, dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak Helpinsyah, Muhamad; Afridayani, Afridayani
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.p61-73

Abstract

This investigation aims to understand the effect of related party transactions, capital intensity, and majority ownership on tax aggressiveness. Secondary data and quantitative methods are the tools researchers use. The research data was sourced through the non-cyclical consumer sector food and beverage subsector listed on the IDX during 2019-2023. Annual Reports and annual financial statements are the materials utilized in this investigation. A purposive sampling strategy was used to acquire the samples, which is 24 samples from the observation of 95 companies engaged in the consumer non-cyclical sector of the food and beverage subsector. Data analysis is a group-applied analysis pattern and applies random effect regression models and correlation regression models. Data is processed using the E-views13 system. The study outcome proves that the variables (RPT) Related to Party Transaction, (CINT) Capital Intensity, and (Kep. May) Majority Ownership affect Tax Aggressiveness (ETR). Results of the research of tax aggressiveness variables have a favorable impact caused by the influence of the Related Party Transaction variable, the tax aggressiveness variable has a negative impact due to the influence of the Capital Intensity variable, and the Tax Aggressiveness variable has a negative impact due to the influence of the Majority Ownership variable.
Mencari Penyebab Penurunan Minat Calon Mahasiswa D3 Akuntansi: Faktor Internal dan Eksternal Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul; Juwita, Salsadilah
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.p30-44

Abstract

This research aims to find out the cause of the decline in interest in the D3 Accounting study program at Serang Raya University. In recent years, there has been a decline ini interest in this study program. Researchers are looking for any casual factors that might cause this number students. The causal factors that will be studied are internal and external factors in the research object, namely vocational and hing school students who have studied accounting at least at the journaling stage. The object this research was 100 respondents
Cash Holdings Decisions and Firm Size: Liquidity As A Moderator Ulfida, Deafatunnizwa; Rizka, Nor Rahma
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.p1-13

Abstract

This study delves into the influence of company size on cash reserves, leveraging liquidity as a moderating factor, particularly focusing on firms within the LQ45 index on the Indonesia Stock Exchange. The research employs a purposive sampling method, selecting companies meeting specific criteria such as continuous listing in the LQ45 index from 2021 to 2023 and consistent publication of comprehensive financial statements during this timeframe. The study encompasses 78 data points, aiming to shed light on the correlation between company size and cash reserves while emphasizing the moderating impact of liquidity within Indonesia's financial market landscape. The results are expected to provide valuable insights into the connection between firm size and cash holdings, while highlighting the moderating role of liquidity within Indonesia’s capital market context. This study contributes to the general knowledge of corporate finance by offering an empirical foundation for decision-making among stakeholders in the LQ45-listed firms.
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.
Peran Modal Intelektual dalam Memoderasi Pengaruh Ambideksteritas Keuangan Terhadap Nilai Perusahaan LQ 45 Rusfian, Rusfian; Widhiastuti, Susanti
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.p14-29

Abstract

This study explores the influence of intellectual capital as a moderator of the connection among financial ambidexterity and corporate value. The study focuses on corporates that have consistently been included in the LQ45 list on the Indonesia Stock Exchange (IDX) during the study period of year 2018 to 2023. A purposive sampling method was applied to choose 25 companies for the study. The study relies on secondary data gathered from the companies’ financial statement found on the IDX website.The analysis was performed using the SEM-PLS method with Warp-PLS 8.0 software, achieving a conviction level of 95%. The results reveal that intellectual capital serve as a moderating factor in the influence of financial ambidexterity, measured by asset growth, on corporate value. However, it does not act as a moderator for financial ambidexterity measured by sales growth and profit growth in relation to corporate value. Additionally, financial ambidexterity as measured by asset growth, is proven to affect corporate value, while it does not significantly influence corporate value when assessed through sales growth and profit growth.
The Influence of Capital Intensity, Inventory Intensity and Institutional Ownership on Tax Avoidance With Company Size as Moderation Sugito, Sugito; Tarmidi, Deden
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.p110-126

Abstract

This research aims to examine the influence of capital intensity, inventory intensity, and institutional ownership on tax avoidance with company size as a moderating variable. This research used a sample of 13 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2023. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of the STATA 17 application. The results of the study showed that intensity capital has a negative effect on tax avoidance, while institutional ownership has no effect on tax avoidance. However, inventory intensity does not show a significant influence on tax avoidance. Company size is able to moderate the influence of capital intensity on tax avoidance, but weakens the influence of inventory intensity and institutional ownership on tax avoidance. These findings provide important implications for companies in understanding the factors that influence tax avoidance strategies. Apart from that, this research can be a reference for the Directorate General of Taxes to increase the effectiveness of tax policies in the manufacturing sector.
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
Kompetensi dan Kepatuhan Standar Audit: Faktor Penentu Sanksi Administratif Akuntan Publik dari Pusat Pembinaan Profesi Keuangan Putro, Tangguh Sang; Surbakti , Lidya Primta
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.p45-60

Abstract

This study examines the impact of administrative sanctions imposed on Public Accountants (PAs) in Indonesia due to disobedience of the Auditing Standards - Standards for Public Accountants (SA-SPAP). Based on Finance Profession Supervisory Center (PPPK) inspection findings year 2023, there are 822 SA-SPAP disobedience were identified, committed by 71 public accountants across 67 Public Accounting Firms (KAPs). From these findings, 51 Public Accountants were subject to varying administrative sanctions, ranging from recommendations to license revocations. This study uses a descriptive quantitative analysis method to measure the influence of audit standard findings, understanding of accounting standards, and cost accounting on the imposed administrative sanctions. The results indicate that findings related to Audit Evidence (SA series 500) and risk assessment and response to assessed risks (SA series 300 and 400) carry the most significant weight in determining sanctions. Moreover, the lack of public accountants' competence in understanding financial accounting standards and cost accounting/management also contributes to SA-SPAP violations. This study provides insights into the minimum competencies required for public accountants and emphasizes the importance of compliance with auditing standards to avoid administrative sanctions. These findings are expected to serve as a reference for accounting graduates and the auditing profession in Indonesia to enhance audit quality and compliance to applicable standards.
Pengaruh Enterprise Risk, CSR Disclosure dan Good Corporate Governance terhadap Enterprise Value Lahagu, Yefita; Nofryanti, Nofryanti; Holiawati, Holiawati
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.p92-109

Abstract

This study aims to determine and analyze the effect of Enterprise Risk, CSR Disclosure and Good Corporate Governance on Enterprise Value. The type of research is quantitative with secondary data. The data analysis method using panel data regression test using the Eviews 13. The population are energy sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The data collection technique used judgment sampling with a population of 74 companies into 55 research samples processed in this study. The results showed that Enterprise Risk partially affects Enterprise Value, CSR Disclosure partially affects Enterprise Value and Good Corporate Governance partially affects Enterprise Value. The disclosure of non-financial information such as Enterprise Risk, CSR Disclosure and Good Corporate Governance provides a broad perspective for external parties against the stigma of energy sector companies to decided investment decisions. According to signal theory, the disclosure provides confidence and trust to stakeholders to negate negative stigma and support the company to increase company value which is defined through stock prices.

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