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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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INFLUENCE OF CENTRAL GOVERNMENT TRANSFER FUNDS AND REVENUE REGIONAL ORIGINS ON GOVERNMENT CAPITAL EXPENDITURE DISTRICT OF WEST SULAWESI PROVINCE Amina, Nur; Nirwana, Nirwana; Darmawati, Darmawati
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.v18i1.6620

Abstract

Background:  Capital expenditure is expected to be an allocation of regional costs incurred to allocate resources fairly and appropriately without discrimination, so that the community can enjoy special public services.Objective: The purpose of this essay is to understand how the transfer of Central government and the transfer of Native to the Region affect the modalities of Local government in the Barat Province.Research Methods: This study employs a quantitative approach using second-order data. West Sulawesi Provisional Budget Realization Report is the population in this study. This study's sample is the Realization of West Sulawesi Province Budget for the years 2017–2021. Using the SPSS software, the analysis includes descriptive statistics, classic assumptions, linear multiple regression, test t, test F, and coefficient of determination.Research Results: The results show that the General Allocation Fund and Original Regional Revenue influence capital expenditure, the Special Allocation Fund and Profit-Sharing Fund have no effect on capital expenditure. Simultaneously, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Regional Original Income influence the capital expenditure of the regional government of West Sulawesi Province.Originality/Novelty of Research: This research can contribute to the literature with additional information regarding the importance of Central to Regional Government Transfers on Capital Expenditures for Regional Governments and for the Regional Government of West Sulawesi Province. 
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING AND ENVIRONMENTAL EXPENDITURES ON FINANCIAL PERFORMANCE Juniartin, Imas Tria; Aji, Seto Satriyo Bayu
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.v18i1.7867

Abstract

Background: The influence of Corporate Social Responsibility (CSR) disclosure and environmental cost management on corporate financial performance has received greater attention in recent years. CSR has the ability to enhance corporate reputation, while effective environmental cost management is thought to improve corporate financial sustainability. However, the extent to which these two factors influence financial performance remains a question. Consequently, this study aims to complement the existing literature on relationship analysis.Objective: This study aims to analyse the effect of CSR Disclosure and Environmental Costs on the company's Financial Performance.Research Methods: This research employed a quantitative approach, utilising regression analysis to evaluate the impact of Corporate Social Responsibility disclosure and environmental cost management on corporate financial performance in healthcare industry sector companies.Research Results: This study found that CSR disclosure and environmental cost management significantly affect corporate financial performance, enhancing reputation and financial sustainability.Originality/Novelty of Research: The novelty of this study lies in the comprehensive analysis of the effect of Corporate Social Responsibility (CSR) disclosure and environmental cost management on corporate financial performance, which has not been extensively discussed in previous literature. This research provides new insights into the interaction of these two factors in the context of financial sustainability.
STRUCTURAL CAPITAL MEDIATION TO INCREASING THE INFLUENCE OF KNOWLEDGE SHARING ON SUSTAINABLE HIGHER EDUCATION PERFORMANCE Rudiyanto, Rudiyanto; Sutisna, Ade Jaya
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8657

Abstract

Background: Universities today are navigating increasingly complex challenges, including shifting policy landscapes, technological disruption, and constrained resources. Within this context, knowledge sharing (KS) is recognized as a valuable strategic asset, yet the pathways through which it enhances institutional performance particularly sustainable operational outcomes remain insufficiently articulated.Objective: This research investigates how explicit knowledge sharing (KSE) and tacit knowledge sharing (KST) affect sustainable operational performance (SOP), and whether structural capital (SC) serves as a key intermediary that enables this transformation.Research Methods: A survey-based quantitative design was adopted, targeting both academic and administrative staff in various Indonesian higher education institutions. PLS-SEM was adopted to model the proposed relationships and assess the significance of mediating variables, offering a practical solution for data with complex interdependencies.Research Results: The results demonstrate three core findings. First, both KSE and KST significantly bolster SC, with KST exerting a stronger direct influence. Second, KSE has a notable direct impact on SOP, while the influence of KST on SOP operates predominantly through SC. Third, SC emerges as a critical mediating variable—fully bridging the link between KSE and SOP, and partially mediating the pathway from KST to SOP. These outcomes underscore SC’s central role in converting shared knowledge into operational sustainability.Originality/Novelty of Research: The present study contributes new perspectives to the Knowledge-Based View (KBV) by conceptualizing and validating a model that distinguishes the roles of explicit and tacit knowledge in developing organizational capital. It delivers practical insight for academic leaders by highlighting how strengthening structural capital can enhance the long-term performance of higher education institutions.
THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL SELF-EFFICACY ON STUDENTS FINANCIAL MANAGEMENT Nurjaman, M Jujun; Hafni, Diska Arliena
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8181

Abstract

Background: Financial management is a crucial aspect, especially for students. Accounting students as someone who has a basic understanding of finance, are expected to be able to manage their finances well. However, the level of financial literacy among students is still quite low. Therefore, this study aims to complement the existing literature, by finding out how Financial Knowledge, Financial Attitude, and Financial Self-Efficacy affect the Financial Management of accounting students in Yogyakarta.Objective: This study aims to determine the effect of Financial Knowledge, Financial Attitude, and Financial Self-Efficacy on Financial Management in accounting students in Yogyakarta.Research Methods: This study uses a quantitative method, with a questionnaire as a data collection technique. Data analysis is using multiple linear regression with SPSS V.21  Software.Research Results: The results of the study indicate that Financial Knowledge, Financial Attitude, and Financial Self-Efficacy have a positive effect on Financial Management.Originality/Novelty of Research: This study uses two theories, namely the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT) to understand how students' financial management behavior. All previous studies that are references only use one theory in explaining financial management behavior. In addition, this study also focuses on accounting students in Yogyakarta.
SELF-EFFICACY AS A MODERATOR IN THE INFLUENCE OF SOCIAL MEDIA INFLUENCER, INVESTMENT KNOWLEDGE, INVESTMENT RETURN, AND POCKET MONEY ON GEN Z'S INVESTMENT INTEREST: EVIDENCE FROM MALANG, INDONESIA Miladina, Alya Farhan; Permatasari, Ditya
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8566

Abstract

Background: The city’s status as an educational hub with a large student population makes Gen Z in Malang more exposed to social media trends and financial information, which further stimulates their enthusiasm for investment. However, this interest is not always accompanied by sufficient investment knowledge, financial literacy, or confidence, leading to a gap between intention and behavior. Factors such as the influence of social media influencers, investment knowledge, expected returns, and pocket money are believed to shape this investment interest, while self-efficacy plays a crucial moderating role in determining whether these factors can effectively strengthen Gen Z’s investment intentions in Malang.Objective: This study aims to examine Generation Z’s investment interest in Malang City, an educational hub that attracts students from across Indonesia. Malang’s unique blend of academic and urban life provides a distinct context compared to metropolitan areas such as Jakarta or Surabaya, making it an ideal setting to analyze variations in Gen Z’s investment behavior.Research Methods: This study employed a quantitative design with purposive sampling, resulting 232 respondents. The data were obtained through online questionnaires shared via social media and analyzed using Partial Least Squares (PLS) with SmartPLS version 4.1.1.Research Results: The results show that social media influencers and investment returns significantly increase investment interest, while investment knowledge and pocket money do not. The results show that self-efficacy significantly moderates the effect of social media influencers, investment knowledge, and investment returns on investment interest, while it does not significantly moderate the effect of pocket money.Originality/Novelty of Research: This study contributes to the literature by examining self-efficacy as a moderating factor between key determinants and investment interest, specifically targeting Generation Z in Malang City.
ENHANCING THE LOCAL SUSTAINABILITY THROUGH CREATING SHARED VALUE (LOCUS OF RESEARCH ON GARUT LEATHER HANDCRAFT) Dharmawan, Steven Emmanuel; Setiawan, Temy; Luckianto, Marvin
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8296

Abstract

Background: Business actors in the leather crafting MSME sector in Garut have yet to optimize performance, despite increasing awareness of social and environmental business values.Objective: The objectiveof this research is to examine whether Creating Shared Value (CSV) moderates the relationship between Entrepreneurial Orientation and both financial and non-financial performance among Micro, Small, and Medium-Sized Enterprises (MSMEs) in the leather crafting sector in Garut.Research Methods: The research method used a quantitative approach using a survey conducted on MSMEs in the leather crafting sector in Garut that have been operating for more than six months. Data were collected from a selected sample and analyzed to examine the relationships between Entrepreneurial Orientation, Creating Shared Value, and both financial and non-financial performance.Research Results: The research found that entrepreneurial orientation has no significant impact on the financial performance of MSMEs. However, it significantly enhances non-financial performance, such as social and environmental outcomes. Additionally, creating shared value does not moderate the relationship between entrepreneurial orientation and MSME performance.Originality/Novelty of Research: To the best of the researcher's knowledge, no previous research has specifically explored the relationship of entrepreneurial orientation to financial and non-financial performance, especially in terms of the environment related to sustainability and MSMEs leather craftsmen in Garut.
THE EFFECT OF CIRCULAR ECONOMY AND ENVIRONMENTAL PERFORMANCE ON CORPORATE WASTE DISCLOSURE Gunady, Devina Caroline; Shanti, Shanti
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8710

Abstract

Background: Environmental issues caused by the impact of waste are currently a major concern for people around the world. The growing human population every year is the main cause of the increase in waste generation. Waste generation from companies' operational activities has also received attention from the world community, so corporate social environmental responsibility is very important to communicate. The United Nations Sustainable Developmet Goals raised this issue in the 12th SDG's topic of “Responsible Consumption and Production”.Objective: This study aims to examine the effect of circular economy and environmental performance on corpotate waste disclosure, with financial performance, company size, and company value as control variables.Research Methods: This research is a quantitative study that focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The method used in this research is multiple linear regression analysis.Research Results: The results showed that the circular economy and environmental performance has a positive and significant effect on corporate waste disclosure. This study concludes that companies that are committed to circular economy practices and have good environmental performance tend to make more transparent waste disclosures. The results of this study also found that the control variables of financial performance and firm value do not have a significant effect, while the control variable of firm size has a significant effect.Originality/Novelty of Research: This study provides new insight by using Social Return On Investment (SROI) as a measurement of environmental performance and incorporating the effect of circular economy on corporate waste disclosure.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE GOVERNANCE ON FIRM PERFORMANCE WITH AUDIT QUALITY AS A MODERATION Naibaho, Eduard Ary Binsar; Ekarandi, Felix
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8616

Abstract

Background: In the face of economic uncertainty and increasing demands for transparency, companies are required to improve performance through the implementation of sustainability reporting, corporate governance, and maintaining audit quality to build investor and stakeholder trust.Objective: This study aims to test the influence of these three factors on firm performance in Indonesia, considering the limited number of studies that discuss the three simultaneously in the context of Indonesian companies across sectors.Research Methods: Using secondary data from financial and annual reports of Indonesian companies between 2019 and 2023, a purposive sampling technique was applied. Data analysis involved quantitative methods to test hypotheses through statistical models.Research Results: The results indicate that corporate governance mechanisms, particularly ownership concentration and board size, negatively influence firm performance. Sustainability reporting positively affects performance, and audit quality strengthens the relationship between sustainability report disclosure and firm performance.Originality/Novelty of Research: This research contributes to the existing literature by highlighting the significant role of sustainability and governance practices in enhancing firm performance in the Indonesian context, and by exploring the moderating effect of audit quality, which has been less studied.
THE EFFECT OF PROFESSIONAL SKEPTICISM AND AUDITOR EXPERIENCE ON THE ABILITY TO DETECT FRAUD WITH TIME PRESSURE AS A MODERATING VARIABLE Yuliana, Dian; Puspita, Ayu Fury
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8104

Abstract

Abstrak Latar Belakang: Korupsi di Indonesia cenderung mengalami peningkatan setiap tahun, baik dalam segi jumlah kasus maupun jumlah tersangka. Kondisi tersebut disebabkan masih lemahnya upaya pemberantasan korupsi yang selama ini berjalan, salah satunya yaitu melalui kegiatan deteksi kecurangan yang dilakukan oleh auditor internal.Tujuan: Menguji pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan, serta tekanan waktu dalam memoderasi pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh auditor BPKP. Dengan menerapkan teknik convenience sampling, sampel penelitian yaitu auditor yang sedang atau pernah bekerja di bidang investigasi, sejumlah 138 responden. Teknik pengumpulan data menggunakan metode survei. Data dianalisis dengan bantuan SPSS 22.Hasil Penelitian: Skeptisisme profesional dan pengalaman dapat meningkatkan kemampuan pendeteksian kecurangan. Tekanan waktu tidak dapat memperkuat atau memperlemah pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan.Keaslian/Kebaruan Penelitian: Menggunakan tekanan waktu sebagai variabel moderasi, befokus pada sektor pemerintah, sampe penelitian merupakan auditor BPKP seluruh Indonesia. 
CARBON EMISSIONS DISCLOSURE IN ASIA-PACIFIC: THE ROLE OF CARBON AND FINANCIAL PERFORMANCE IN HIGH-IMPACT SECTORS Azzahra, Aisyah; Hamzah, Ruth Samantha
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8225

Abstract

Background: Carbon emissions disclosure has gained increasing attention in the corporate world due to growing concerns over climate change and sustainability. Companies are expected to be more transparent in reporting their environmental impacts, particularly in carbon-intensive industriesObjective: This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific, focusing on the energy, chemical, and utilities sectors.Research Methods: A quantitative approach was employed using panel data regression analysis. The study analyzed a sample of 108 companies across three industrial sectors from 2019 to 2023. Data were collected from the LSEG Analytics Workspace via the Refinitiv financial database.Research Results: The findings reveal that Carbon Performance (CP) has a positive and significant effect on Carbon Emissions Disclosure (CED). Financial Performance (FP) also shows a positive relationship with CED, although with lower statistical significance. This indicates that companies with higher carbon efficiency are more likely to disclose carbon emissions transparently.Originality/Novelty of Research: This study contributes to the existing literature by offering recent empirical evidence from Asia-Pacific industrial sectors and highlighting the comparative roles of environmental and financial factors in influencing carbon disclosure practices.

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