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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 202 Documents
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The Board Independence and Performance Nexus: The Moderating Role of Firm Size Mirayani, Luh Putri Mas
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7138

Abstract

This study examines the relationship between board independence and firm performance, emphasizing the moderating role of firm size in Indonesia’s manufacturing sector during 2021-2023. Grounded in Agency Theory, the research investigates how the proportion of independent commissioners affects Return on Assets (ROA) and whether firm size influences this relationship. Using a quantitative causal-associative approach with 177 firm-year observations from 59 listed manufacturing companies on the Indonesia Stock Exchange (IDX), the data were analyzed through Moderated Regression Analysis (MRA) after passing all classical assumption tests. The findings reveal that a higher proportion of independent commissioners significantly improves firm profitability (ROA). However, firm size negatively moderates this relationship, meaning that the positive effect of board independence weakens as firms grow larger. This result indicates that independent commissioners are more effective in smaller firms where their monitoring and advisory functions can operate without bureaucratic constraints, while in larger firms, their influence is limited by managerial entrenchment and structural complexity. Theoretically, this study enriches Agency Theory by demonstrating that board independence does not have a uniform impact but depends on organizational context specifically, firm size. Practically, the results encourage regulators and investors to move beyond a “one-size-fits-all” governance framework by strengthening the actual capacity and authority of independent commissioners in large corporations.
The Role of Artificial Intelligence in Achieving the UN Sustainable Development Goals (SDGs) in Low Income Nations Tarashtwal, Omid; Hakimi, Musawer; Naderi, Zuhoruddin
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7184

Abstract

Artificial Intelligence has been increasingly regarded as a transformative tool to pursue the United Nations' Sustainable Development Goals, especially in low income nations plagued by infrastructural, financial, and human resource constraints that hinder sustainable development. This paper analyzes the role of AI for economic development, social inclusion, environmental sustainability, and governance by highlighting pathways, synergies, and enabling technologies. We carried out a systematic literature review based on peer reviewed journal articles published between 2020 and 2025. We searched in IEEE Xplore, Emerald Insight, MDPI, ScienceDirect, and SpringerLink databases. In total, 30 articles that were relevant to the topic, were of sufficiently high methodological quality, and were applicable to this study were included in the review. Data were extracted on the use of AI, targeted SDGs, geographic location, and key findings. Bibliometric analyses and various approaches to thematic synthesis were used to better understand research trends, keyword cooccurrence, cross SDG synergies, and newly identified challenges. Results indicate that AI improves poverty reduction, financial inclusion, optimization of the workforce, and industrial innovation; improves education, gender equality, and social equity; climate monitoring, resource management, and urban sustainability; and governance and effective partnership with regards to transparency and informed decision making. Challenges pertain to infrastructure deficits, capacity gaps, and ethical considerations. Advice for policy development, capacity building, and responsible AI deployment underpin the need for context sensitive approaches. Artificial Intelligence arises as a key enabler of integrated, scalable, and sustainable development in low income countries.

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