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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 185 Documents
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PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Fazrin Defillateli; Bambang Sugiharto; Indah Umiyati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Abstract

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study.  The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword:  Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application
Karakteristik Perusahaan dan Pemilihan Kebijakan Akuntansi Adilla Khairina; Nova Novita
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p39-55

Abstract

This research focuses on the relationship between firm characteristics and the choice of accounting policies by examining their accounting-policy disclosure Agroindustrial companies registered in Southeast Asia are represented by Malaysia, Thailand and Indonesia. This research uses positive accounting theory and agency theory. The research investigates managers’ decisions related to accounting methods using panel data from the year 2014-2018. This study uses a sample of Agro-industry companies in 3 countries in ASEAN during the 2014-2018 period.Thirty companies listed on Bursa Malaysia, Stock Exchange of Thailand and Bursa Efek Indonesia were analyzed by using random-effect model. The result shows that financial leverage and ownership concentration are significant determinants of accounting policy choice. However, this paper did not find a significant relationship between accounting policy choices and profitability, firm size, investment opportunity set, and assets-in-place. The results of the study were also influenced by global commodity market that is experiencing a decline in the last three years. Keywords:   ASEAN; Accounting Policy Choices; Firm Characteristics; Income; Agroindustry; Earnings Management
PENGARUH INTELLECTUAL CAPITAL, TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Nawang Kalbuana; A. Nugroho Budi R; Nita Yulistiani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p56-71

Abstract

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research.  Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN Nofryanti Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p1-12

Abstract

The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance
ANALISIS PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Zuhrotul Millah; Luhgiatno Luhgiatno; Panca Wahyuningsih
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p72-86

Abstract

The company's financial performance is an indicator of the company's success in generating profits. Conservatism is also closely related to the value of a company's assets because it includes a slowdown in revenue recognition leading to lower retained earnings and faster loss recognition. This study aims to analyze the effect of Accounting Conservatism and Capital Structure on Company Financial Performance on sub property, real estate and building construction service companies registered in May 2015-2017. In this study there are 26 data companies property, real estate and building construction with the number of observations for 3 years (2015-2017) as many as 78 research samples obtained by purposive sampling method. Data collection method is done through documentation study. The data analysis technique used is multiple regression analysis. The results of this study indicate that accounting conservatism has no effect on financial performance while capital structure has an effect on financial performance. The use of corporate debt will be able to reduce the amount of tax borne by the company, so that the reduced tax borne by the company will improve the company's performance in terms of profitability. Keywords : Accounting Conservatism; Capital Structure; Financial Performance
KECURANGAN AKADEMIK: FRAUD DIAMOND, PERILAKU TIDAK JUJUR, DAN PERSEPSI MAHASISWA Anggun Putri Ramadhan; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p13-25

Abstract

Academic cheating, especially those committed by students, is a worrying phenomenon that should not occur. Dishonest behavior is one of the factors causing the fraud. Pressure, opportunity and rationalization are other factors that cause students to cheat. The purpose of this study was to determine the analysis of diamond fraud p, dishonest behavior, and student perceptions influence academic cheating, the control variables used were religiosity and technological progress. This research approach is a mix method (mix methods). The object of research is Pamulang University S1 Accounting Study Program in odd semester 2018/2019 with a sample of 142 people. All questions are submitted via Google Drive. For data processing using SPSS version 22. The result of data processing requires diamond fraud to have a significant positive effect on academic fraud. There are 1.5% of students stating academic cheating related to the absence and collusion during exams, this is due to the pressure and ability of more than the individual student. And 3.9% of students are proven to have plagiarism when e-learning and writing papers, this is done because of the often wrong rationalization of unscrupulous students. Person of the student usually justifies what he usually does not accustom the right. Student perceptions and dishonest behavior did not have a significant effect on academic fraud. Keywords:   Fraud diamond; dishonest behavior; student perception; academic cheating
ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV. BUDI BAKTI AGRO Hamdani Arifulsyah Rangkuti; Fany Meilani; Suci Nurulita
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p193-203

Abstract

The purpose of this study was to determine how the application of PSAK 16 on productive plants in CV. Budi Bakti Agro was founded in 2000, which is a company engaged in the oil palm plantation sector. CV Budi Bakti Agro has 3 locations of oil palm plantations, namely in Padang Mahondang Village, Sukaramai Village, Batu Anam Village in North Sumatra. CV Budi Bakti Agro in presenting the value of its oil palms in the statement of financial position is at the historucal price and not based on the fair value of the asset. The company presents the statement of financial position as plant fixed assets and there is no separation between mature and immature plantations. This causes the financial statements presented are not relevant in accordance with the qualitative characteristics of the financial statements. After adjusting to the application of PSAK 16, it was determined that the value of the plants produced was Rp. 679,201,740 whose value is the fair value as of December 31, 2016 and the immature plantations amounting to Rp.15,761,010,500 whose value is the fair value as of December 31, 2016.
PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI Endang Ruhiyat; Holiawati Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p141-155

Abstract

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.
ANALISIS CREDIT SCORING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NPF PEMBIAYAAN MURABAHAH PADA PT BANK MUAMALAT INDONESIA Siti Aisyah Nurrizqi Rahmadania; Nurismalatri Nurismalatri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p204-221

Abstract

Credit scoring is a tool for predicting the financial risk of loan customers and helping banks in analyzing new loans to be provided to customers which is useful for strengthening the credit risk management system. The purpose of this study was to determine how the application of the credit scoring model in mortgage financing or sharia housing in Muamalat banks and to determine the factors that influence murabahah financing Non Performing Financing (NPF). The research method used is descriptive research and quantitative research. The results of the first part of the study indicate that the credit scoring model has become a explanatory variable or potential indicator that has been used by Muamalat banks since 2013 in making mortgage loan decisions. There are 12 assessment parameters based on risk weights in them. The results of the second part of the study show that the rupiah exchange rate has a positive effect on NPF of murabahah financing, while inflation and GDP have no effect on the NPF of murabahah financing
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENETAPAN TINGKAT DISKONTO DALAM ADOPSI METODE EKUITAS Mei K Abdullah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p156-167

Abstract

This study aims to obtain empirical evidence of the effect of firm size, profitability, and leverage on the determination of the discount rate when the adoption of equity method. Firm size is measured by using natural logarithm of total company asset, Profitability is measured by Return on Equity (ROE), and Leverage is measured by Debt to Equity (DER). The discount rate is measured by the discount rate set by the company. The population in this study is a company listed Indonesia Stock Exchange during the year 2015-2016. The research data is obtained from the company's financial report on Bursa Effek Indonesia during the year 2015-2016. Pursuant to purposive sampling method, the sample obtained as many as 208 companies during 2015-2016. The hypothesis in this study was tested using multiple regression. The result of firm size analysis has negatif and not significant influence to the determination of discount rate and profitability and leverage analysis has positif and significant effect on the determination of discount rate at the time of adoption of equity method.

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