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INDONESIA
Jurnal Akuntansi Bisnis
Published by Universitas Bunda Mulia
ISSN : 1979360X     EISSN : 25986767     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 238 Documents
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RETRACTED: ENHANCING MANAGERIAL DECISIONS: THE ROLE OF ACCOUNTING PRACTICES AND E-COMMERCE IN MALANG'S MSMEs Febri Yanto, Alif Faruqi; Rahmawati, Apriana
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5741

Abstract

RETRACTED: This article has been retracted due to issues that violate the research code of ethics 
THE INFLUENCE OF INVESTMENT LITERACY, RETURN EXPECTATIONS, AND CAPITAL OF INVESTMENT ON GENERATION Z'S INVESTMENT INTEREST IN THE CAPITAL MARKET Salsabila, Nisya; Azmi, Ika Nur; Astarani, Juanda
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5456

Abstract

Background: The rise in the number of investors in the stock market may indicate a rise in interest in doing so. According to KSEI as of September 2023, the Indonesian financial sector is expected to be dominated by Generation Z. Objective: This research is to ascertain and evaluate the impact of investment literacy, return expectations, and minimum investment capital on the investment interest of Generation Z residing Pontianak city within the capital market. Research Methods: By utilizing primary data form distibution linkert-scale question among 53 respondents who meet the criteria, this study employs a quantitative approach to its analysis. The hypothesis testing used is partial correlation (t-test).Research Results: The results obtained show a positively and significantly impact by the return expectations and minimum capital on generation z’s investing interest in the capital market. Investment literacy does not show a positively and significantly impact on investment interest.Authenticity/Novelty of Research: This research can contributes to additional literature related to investment interest by Generation Z, wich is still rarely researched. It also re-evaluates the variable of investment literacy variables that still have different findings in previous studies. 
DIFFERENCES IN FIRM FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19: A STUDY ON FNB SECTOR Suwondo, Lolyta Damayanti
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5498

Abstract

Background: Covid-19 has had a major impact on the global economy, including in Indonesia. One of the most notable impacts has been felt by food and beverage firm. Indonesia government gives more attention for this sector due to its importance for public needs. This research is used to obtain the difference ROA ratio before and during Covid -19 period using statistical approach. This approach was chosen for finding is there a significant differences firm performance between before and during Covid-19 period.Objective: This approach was chosen for finding is there a significant differences firm performance between before and during Covid -19 period and analyze the differences.Research Methodology: Paired test approach for this research uses non-parametric Wilcoxon Ranks test by measuring return on assets (ROA). The population in this research were all firm operating in food an beverages sector from 2018-2021 which were listed on Indonesia for four consecutive years by classifying these four years in to before (2018-2019) and during Covid-19 (2020-2021).Research Findings: This research gained significantly different firm performance between before and during Covid-19. Wilcoxon Rank test performing this research gained a significant value 0.001<0.05. This difference is because the firm's ROA level tends to decline and suffer losses, the effect of implementing Perlakuan Pembatasan Kegiatan Masyarakat (PPKM) which seeks to reduce transmission through community mobility.Originality/Novelty of Research: This research provides a difference in firm financial performance with extended period data over two years before (2018-2019) and two years during Covid-19 (2020-2021).
KEY DETERMINANTS OF GOVERNMENT AUDITOR’S BEHAVIOUR TO ADOPT BIG DATA ANALYTICS IN AUDIT PRACTICE Jiwandono, Ahmad Ikhlasul; Sofyani, Hafiez
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.6000

Abstract

Background: Despite the increasing adoption of big data and Big Data Analytics (BDA) in the business world, the accounting and audit profession is considered slow in taking advantage of these innovative developments. Government auditors play an important role indirectly in improving good governance. The use of BDA in government audits has been carried out in Indonesia since 2020. However, because its use is not mandatory, not all government auditors use the application.Objective: This research investigates the key determinants that drive government auditors' behaviour to adopt BDA technology in audit practice, especially in the Indonesian context, with a focus on the Indonesian Supreme Audit Agency (SAA).Research Method: This study was conducted through a questionnaire survey involving 126 government auditors in Indonesia. Meanwhile, research data was analyzed using the Structural Equation Modelling - Partial Least Square method (SEM-PLS).Research Results: Research findings show that performance expectancy and effort expectancy have a direct influence on auditors' intentions to use BDA techniques at SAA. Meanwhile, the auditor's intention to use BDA techniques has a significant effect on Actual Use.Originality/Novelty of Research: This research addresses the gap about factors that encourage auditors' behaviour to adopt BDA technology in audit practice, especially in public sector context. 
FIXED ASSETS OPTIMIZATION TO INCREASE RECURRING INCOME IN THE PROPERTY AND REAL ESTATE SECTOR Ongkowijoyo, Meliana Kristin; Kohardinata, Cliff
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.5429

Abstract

Background: Business actors in the property and real estate industry experienced a decline in growth despite an improvement patterns of people's purchasing power in 2022.Purpose: The objective of this research is to empirically examine the impact of cash on hand, liabilities and fixed assets on recurring income.Research Method: This study employed a purposive sampling technique involving 24 property and real estate corporations listed on the Indonesia Stock Exchange from 2019 to 2022, resulting in a dataset of 96 observations. Panel data regression analysis was conducted using Stata 13 software. Findings: The study reveals that fixed assets significantly negatively impact recurring income, whereas cash on hand and liabilities exhibit no significant effects.Originality of Research: To the best of the researchers’ knowledge, no prior studies have specifically explored factors affecting recurring income in Indonesia’s property and real estate sector.
RELIGIOSITY AND ETHICAL BEHAVIOR AS DETERMINANTS OF WHISTLEBLOWING INTENTION AND PERFORMANCE IN THE IMPLEMENTATION OF CLEAN AND SERVING BUREAUCRATIC AREA Mahesa, Gigih Jati; Ratnaningsih, Stephana Dyah Ayu
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.6287

Abstract

Background: In an increasingly dynamic business world, integrity and ethics are important pillars for the continuity and reputation of the company. Optimal employee performance is influenced by the application of ethics and integrity, which can also reduce the risk of fraud. To deal with potential fraud, some institutions have implemented a whistleblowing system, which allows employees to report unethical or illegal actions.Objective: This study aims to examine the effect of religiosity and ethical behavior on employee performance and intention to whistleblowing.Research Methods: This study examined employees at a government agency in Semarang, Central Java, with a population of 650 employees. Based on recommendations from previous research, the sample was drawn using the Proportionate Stratified Random Sampling method due to the heterogeneous and stratified population. From this population, 86 samples were calculated using the Slovin formula with a tolerance of 0.1, but increased to 121 to avoid questionnaire completion errors. Data collection was conducted through an online questionnaire with Google Form to 105 respondents, aiming for time and cost efficiency.Research Results: Religiosity and ethical behavior have a positive influence on employee performance and whistleblowing intentions. A higher understanding of religiosity encourages a greater sense of responsibility, thus improving performance. Ethical behavior also contributes positively to performance because good ethics help achieve company goals. In addition, religiosity and ethical behavior significantly influence whistleblowing intentions, where faithful and ethical individuals are more likely to report fraud in the company, especially in an environment that supports corruption-free rules and whistleblowing systems.Authenticity/Novelty of Research: his study examines how the rules and criteria of WBBM strengthen ethical behavior and whistleblowing intention. It also highlights the role of WBBM in promoting transparency and accountability as part of bureaucratic reform and fraud prevention.
BEST SUSTAINABILITY PRACTICES WITH SUSTAINALYTICS: INSIGHTS FROM IDX ESG STAR COMPANIES Breliastiti, Ririn; Andry, Johanes Fernandes; Lee, Francka Sakti; Nelson, Catheryn Iona
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.7544

Abstract

Background: In the rapidly evolving landscape of global finance, sustainability has become a critical factor influencing investment decisions and corporate strategies. The Indonesia Stock Exchange (IDX) has taken significant steps to integrate sustainability into its capital market, including its ESG Star program, which recognizes companies excelling in Environmental, Social, and Governance (ESG) performance. This research explores how Sustainalytics supports IDX ESG Star companies in driving sustainability practices and enhancing corporate accountability.Objective: By examining these companies’ best practices, the study aims to shed light on the effectiveness of ESG criteria in fostering sustainable development and market competitiveness.Research Methods: This study uses an exploratory and descriptive research design to analyze sustainability practices among IDX ESG Star companies based on Sustainalytics ratings. It employs secondary data collection, including ESG ratings, IDX criteria, and academic research. Data analysis combines qualitative and comparative methods to identify best practices and offer actionable recommendations.Research Results: The study reveals that the eight companies excel in environmental, social, and governance (ESG) practices. Environmentally, they focus on green buildings, renewable energy, and emissions reduction. Socially, they prioritize inclusivity, financial access, and employee well-being. Governance-wise, they adhere to transparent reporting and international standards, demonstrating strong ESG integration.Originality/Novelty of Research: This study offers a novel analysis by focusing on IDX ESG Star companies and their sustainability practices, using Sustainalytics ratings as a benchmark. It highlights best practices in environmental, social, and governance areas, providing actionable insights for companies to enhance their ESG performance and contributing to the broader sustainability discourse in Indonesia’s capital market.
THE EFFECT OF CAPITAL EXPENDITURE, ENVIRONMENTAL PERFOMANCE, ENVIRONMENTAL MANAGEMENT SYSTEM, INSTITUTIONAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS ON CARBON EMISSION DISCLOSURE Desvita, Lilla; Rahma, Yusro
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.7415

Abstract

Background: Climate change is a serious global threat. Indonesia has an important role in mitigation efforts. To address this issue, a joint effort is needed from the government, companies, and communities to reduce greenhouse gas emissions, encourage sustainable business practices, and raise awareness of the importance of protecting the environment.Objective: This study aims to test the influence of capital expenditure, environmental performance, environmental management system, institutional ownership, and independent board of commissioners on carbon emission disclosure.Research Methods: This study uses secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a total of 105 data selected through a purposive sampling method. The analysis method used to test the hypothesis is multiple linear regression analysis using SPSS version 29.Research Result: The results of this study indicate that environmental performance and environmental management system have a significant positive effect on carbon emission disclosure. While capital expenditure, institutional ownership, and independent board of commissioners do not affect carbon emission disclosure.Authenticity/Novelty of Research: This study can contribute to additional literature related to research on carbon emission disclosure in non-financial companies in Indonesia which is still rarely studied. This study also re-evaluates the capital expenditure variable which still has different findings in previous studies and is considered relevant to the company's real actions in reducing environmental impacts and increasing carbon emission transparency. 
INFORMATION ASYMMETRY, EARNINGS AGGRESSIVENESS AND COST OF EQUITY: THE MODERATING ROLE OF INVESTOR PROTECTION Febriyanti, Erika; Ardiyani, Komala; Kushermanto, Andi; Ulum, Akhmad Samsul
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.6194

Abstract

Background:  The phenomenon of recent years shows an increase in the number of companies that go public. This condition indicates that more and more companies want to obtain funding through the capital market with the aim of attracting investors to invest their capital. Investors invest funds for the purpose of getting a return, while the company expects the cost of equity. Objective: This study aims to examine the effect of information asymmetry and earnings aggressiveness on the cost of equity, and examine the moderating role of investor protection on the relationship between information asymmetry and earnings aggressiveness on the cost of equity.Research Methods: The research sample is LQ-45 indexed companies on the Indonesia Stock Exchange for the period 2018-2022.  115 research data were analyzed using Partial Least Square (PLS) - Structural Equation Model (SEM).Research Results: Shows that information asymmetry has a negative effect on the cost of equity while earnings aggressiveness has a positive effect on the cost of equity.  Investor protection does not moderate the effect of information asymmetry on cost of equity, but weakens the relationship between earnings aggressiveness and cost of equity. Earnings aggressiveness practices are in line with the cost of equity, if balanced with good governance practices. Investor protection needs to be maintained so that the practice of earnings aggressiveness can be minimized so that the cost of equity can be reduced.Originality/Novelty of Research: This research adds investor protection as a moderating variable for information asymmetry and earnings aggressiveness with cost of equity
THE EFFECT OF GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH BUSINESS STRATEGY AS A MODERATION VARIABLE Kusmawati, Siska Dila; Anisah, Nur
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.7871

Abstract

Background: The growing emphasis on sustainability and intellectual capital in corporate decision-making has led to increased interest in understanding their impact on firm value. In particular, business strategy may play a crucial role in moderating these relationships.Objective: This study aims to examine the effect of green accounting and intellectual capital on firm value, with business strategy as a moderating variable.Research Methods: The study focuses on 10 coal sector companies and 10 food and beverage sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using a purposive sampling approach, 20 companies were selected as research samples. The hypotheses were tested using SPSS software and multiple linear regression models with Moderated Regression Analysis (MRA).Research Results: The findings indicate that green accounting has a significant positive effect on firm value in coal sector companies but an insignificant negative effect in food and beverage sector companies. Intellectual capital has a significant positive effect on firm value in both sectors. Furthermore, business strategy moderates the relationship between green accounting and firm value, showing a significant negative effect in coal sector companies but a positive effect in food and beverage sector companies. Business strategy also strengthens the positive effect of intellectual capital on firm value in both sectors.Authenticity/Novelty of Research: This study provides new insights by incorporating business strategy as a moderating variable in the relationship between green accounting, intellectual capital, and firm value across different industry sectors.

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