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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 210 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.
Influence Literacy Finance and Inclusion Finance To Sustainability Performance of MSMEs in Denpasar City With Behavior Finance As an Intervening Variable Ni Putu Trisna Windika Pratiwi; Cokorda Gde Bayu Putra; Ni Ketut Muliati; Putu Cita Ayu; Ni Putu Yeni Yuliantari
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.v10i2.7311

Abstract

Recession economy is threats faced by many countries , esp after various turmoil economy global Which happen in a number of decade Lastly , the sustainability of Micro , Small, and Medium Enterprises (MSMEs) is key in support economy local , especially in the middle global challenges such as predicted recession occurred in 2025. Research This aim for analyze influence financial literacy and financial inclusion to performance sustainability of MSMEs with financial behavior as intervening variable. population in study This is MSME actors who run business in Denpasar City with amount 32,776 units business. method taking samples in research This is probability sampling with technique Proportionate Stratified Random sampling ie techniques used when population have members / elements that are not homogeneous and stratified in a way proportional , with amount sample as many as 100 MSME actors in Denpasar City . Method data analysis used in study This that is apply method Structural Equation Model based Partial Least Square (PLS) with help SmartPLS. Research results state that in a way partial financial literacy and financial inclusion influential positive and significant to financial behavior. In terms of partial financial literacy, financial inclusion, and financial behavior influential positive and significant to performance sustainability of MSMEs. For effect mediation, results study state that financial behavior capable mediate influence financial literacy and financial inclusion to performance sustainability of MSMEs.
Determinants of Land and Building Taxpayer Compliance in a Decentralized Tax System: Evidence from Denpasar City Gede Crisna Wijaya; Ni Putu Khintan Corneliatisa; Dewa Jati Primajana; Diah Pradnyadewi T
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.v10i2.7352

Abstract

Taxpayers have the right to have their specific needs met when they participate in national development activities. Accordingly, this research aims to examine the factors influencing the compliance of Land and Building Taxpayers in Denpasar, with a particular focus on the roles of SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions, within the institutional context of the Denpasar City Regional Revenue Agency. The study covers the entire population of 192,297 active individual taxpayers in the region. To obtain respondents, purposive sampling was applied based on specific criteria, including (1) registered as an active individual taxpayer in Denpasar City, (2) having a history of paying land and building taxes, and (3) being willing to provide complete and accurate information. Using the Slovin formula with a 10% margin of error, a sample size of 100 respondents was determined, ensuring a representative and manageable cohort for detailed analysis. Multiple linear regression analysis was employed to examine the interrelationships among the variables. The results indicate that SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions all positively influence the compliance of Land and Building Taxpayers in Denpasar City. These findings emphasize the importance of these factors in enhancing taxpayer compliance.
Corporate Governance and Financial Performance: The Moderating Role of Managerial Ownership I Kadek Bagiana; Putu Pande R. Aprilyani Dewi; Made Denny Oktaryana; Putu Ayu Anggya Agustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7442

Abstract

This study investigates the role of managerial ownership as a primary internal governance mechanism in moderating the impact of growth dynamics on firm profitability within a capital-intensive industry. Focusing on Indonesian energy companies listed on the Indonesia Stock Exchange during 2022–2024, the study investigates the effects of the Investment Opportunity Set (IOS) and Asset Growth (AG) on financial performance (ROA) and tests Managerial Ownership (MOWN) as a moderating variable. Using a balanced panel of 39 firms (117 firm-year observations) and applying moderated regression analysis within a panel-data framework, the estimation indicates that IOS is negatively and significantly associated with ROA, suggesting that higher market-implied growth opportunities coincide with lower contemporaneous profitability in the sampled period. In contrast, AG shows a positive and significant effect on ROA, implying that realized asset expansion is, on average, associated with improved profitability. Managerial ownership does not exhibit a significant direct effect on ROA, however it plays a contingent role through interaction effects. Specifically, MOWN weakens the negative IOS–ROA relationship and dampens the positive AG–ROA relationship, indicating that managerial equity stakes condition how growth expectations and realized expansion translate into profitability. These findings extend agency-based insights on investment efficiency in high CAPEX settings and offer practical implications for boards and investors regarding the governance conditions under which growth becomes more or less profitable.
The Interplay of Liquidity, Investment Opportunities, and Corporate Social Responsibility on Banking Performance Yura Karlinda Wiasa Putri
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7597

Abstract

This study investigates the effects of liquidity, investment opportunity set (IOS), and corporate social responsibility (CSR) on the financial performance of banking firms in Indonesia during 2022–2024. Using secondary data drawn from audited annual reports and sustainability reports, this study analyzes a balanced panel of 135 bank-year observations from 45 banking companies listed on the Indonesia Stock Exchange. The hypotheses are tested using a fixed effect panel regression model with interaction terms to examine the moderating roles of IOS and CSR in the relationship between Loan to Deposit Ratio (LDR) and Return on Assets (ROA). The results show that LDR and IOS have a significant negative effect on ROA, while CSR has a significant positive effect on ROA. The interaction analysis further indicates that IOS positively moderates the effect of LDR on ROA, implying that higher IOS weakens the negative effect of LDR on profitability. In contrast, CSR negatively moderates the effect of LDR on ROA, indicating that higher CSR strengthens the negative effect of LDR on profitability. These findings suggest that bank profitability in the post-pandemic period is shaped not only by liquidity management and growth opportunities, but also by the way social responsibility interacts with lending intensity. This study contributes to the banking literature by providing recent evidence from an emerging market and by integrating financial and non-financial determinants of performance within a moderated panel-data framework.
CSR: Ecological Responsibility or Corporate Legitimacy? A Deep Ecology Perspective on Stakeholder Meanings Dhina Mustika Sari; Adama Fatty
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7681

Abstract

CSR is seen as a manifestation of a company’s commitment to the community and the surrounding environment. In reality, conflicts between communities and companies are still common due to disparities and injustices in the implementation of corporate social responsibility. As a result, CSR is viewed as failing to align with the philosophy of deep ecology. This study aims to explain the interpretation of CSR from a stakeholder perspective. Based on this interpretation, this study conducts a further analysis of the implementation of CSR through the lens of deep ecology principles. This study employs a phenomenological interpretive approach. This approach is used to uncover the meanings of CSR within the stakeholder dimension, followed by an analysis of deep ecology values regarding CSR implementation, referencing the four principles of deep ecology. Based on the stakeholder dimension, this study identifies the meaning of CSR in four aspects, namely: (1) corporate accountability and commitment, (2) corporate branding, (3) charitable activities, and (4) conflict avoidance strategies. Stakeholders’ interpretations of CSR reveal a tension between ecological orientation and corporate interests. From a deep ecology perspective, stakeholders’ interpretations of CSR reveal a tension between ecological concerns and corporate interests. CSR is not viewed solely as an ecological responsibility grounded in the intrinsic value of the environment, but is also understood as a strategy for legitimacy, image branding, charitable activities, and conflict avoidance. Nevertheless, some CSR implementations demonstrate the growth of ecological awareness, leading to more harmonious relationships between companies, society, and the environment.
The Effect of Enterprise Risk Management, Managerial Ownership, and Institutional Ownership on Firm Value: Evidence from Indonesia Ferry Diyanti; Nur Fadhilah Syafa; Triana Fitriastuti
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7688

Abstract

Economic uncertainty and fluctuations in the performance of manufacturing companies in Indonesia affected firm value, making it an important indicator for investors evaluating management performance and growth prospects. This study aimed to empirically examine the influence of enterprise risk management, managerial ownership, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2023. The research employed a quantitative method using multiple linear regression. The sample comprised 58 companies and 232 observations, selected through purposive sampling. The findings revealed that institutional ownership had a significant positive effect on firm value. External supervision by institutions enhanced efficiency and transparency, thereby strengthening investor trust and increasing firm value. Enterprise risk management and managerial ownership did not significantly influence firm value. Risk management disclosure failed to build investor confidence despite adequate reporting. Low managerial ownership weakened internal supervision, resulting in decisions and strategies misaligned with managerial expectations and in slow risk mitigation due to reliance on majority shareholder approval.
The Effect of Emotional Labor and Emotional Exhaustion on Turnover Intention, Mediated by Job Satisfaction in the Healthcare Sector in Ubud, Bali I Gusti Ayu Agung Silvia Wulan Dewi; Liem Bambang Sugiyanto; Fahrul Riza; Romauli Nainggolan; Ida Bagus Gde Agung Yoga Pramana
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7703

Abstract

Hospitals are service-oriented industries that involve intensive interaction between staff and patients. Emotional exhaustion resulting from the demands of constant interaction can reduce organisational commitment, which in turn drives staff to consider leaving their jobs. This study aims to analyse the influence of Emotional Labour and Emotional Exhaustion on Turnover Intention, with Job Satisfaction acting as a mediating variable. The method used in this study is quantitative, employing SEM-PLS data analysis. The study sample comprised 107 respondents, consisting entirely of non-medical staff. Data collection utilised a questionnaire distributed via Google Forms. The results of this study indicate that job satisfaction is the key factor in explaining the relationship between Emotional Labour, Emotional Exhaustion, and Turnover Intention. Job satisfaction is a factor contributing to high turnover intentions in healthcare organisations operating in the service sector, such as hospitals. The practical implications of these findings can be utilised by healthcare organisations in hospital management to formulate more effective employee retention strategies.
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability I Made Dwi Sumba Wirawan; Riza Edwinra
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7763

Abstract

A country's fiscal revenue is largely derived from taxes, and tax avoidance behavior is receiving a lot of attention from the academic and practical worlds. However, tax expenses in a company's accounts can indeed significantly impact the firm's profitability and cash flows, creating strong incentives for managers to engage in tax avoidance strategies. Analysing the relationship between leverage, accounting conservatism, and tax avoidance, with sales growth capability as a moderating variable, is essential for comprehending how these elements interact in influencing a firm's financial decisions, particularly concerning tax strategies. The research was conducted online through the official website of the Indonesia Stock Exchange (IDX), on all Food and Beverage Subsector Companies Listed on the IDX in 2020-2022. The sample determination in this study was through purposive sampling technique. This study uses Linear Regression and Moderated Regression Analysis (MRA) data analysis methods with the help of the SPSS for Windows statistical application. The results suggest that leverage has a positive and significant influence on tax avoidance, corroborating findings from previous research. However, the study found that accounting conservatism does not have a direct and significant impact on tax avoidance practices. Interestingly, the findings indicate that leverage can strengthen the effect of leverage itself on tax avoidance, suggesting a compounding influence.

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