cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yanti
Contact Email
yanti@ubpkarawang.ac.id
Phone
+6287771112423
Journal Mail Official
buana.akuntansi@ubpkarawang.ac.id
Editorial Address
Jalan H.S Ronggo Waluyo Sirnabaya, Puseurjaya, Kecamatan. Telukjambe Timur., Kabupaten Karawang, Jawa Barat 41361
Location
Kab. karawang,
Jawa barat
INDONESIA
Jurnal Buana Akuntansi
Published by Universitas Buana Perjuangan Karawang
ISSN : 25281119     EISSN : 25805452     DOI : https://doi.org/10.36805/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Buana Akuntansi merupakan Jurnal yang mempublikasi artikel dengan fokus akuntansi keuangan, akuntansi manajemen, perpajakan dan audit
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 116 Documents
 8   9   10   11   12 
Relevansi Akuntansi CSR dalam Mendukung Keberlanjutan Bisnis: Studi pada UMKM di Kota Makassar Tenriwaru; Syamsu Alam; Andi Nurwanah
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/pehsdz64

Abstract

This study aims to examine the relevance of Corporate Social Responsibility (CSR) accounting in supporting business sustainability. The research problem arises from the limited understanding of companies regarding the role of CSR accounting, which is often perceived merely as a reporting tool rather than a mechanism for social accountability and sustainability strategy. This study adopts a qualitative approach using a case study method on several companies operating in Makassar City. Data were collected through in-depth interviews with management, analysis of CSR reporting documents, and observation of CSR program implementation. The findings reveal that CSR accounting plays a significant role in supporting business sustainability by enhancing transparency, strengthening corporate legitimacy, and fostering long-term relationships with stakeholders. Nevertheless, the implementation of CSR accounting still faces challenges, including the lack of standardized operational guidelines and the limited integration of CSR into corporate accounting systems. The implications of this study highlight the importance of strengthening systematic and context-based CSR accounting practices to enhance their contribution to sustainable business, particularly for companies in Eastern Indonesia. Keywords: CSR accounting, business sustainability, social accounting, corporate social responsibility
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Implementasi Environmental, Social, And Governance (ESG) pada Perusahaan Pertambangan Firly Selfiannisa; Raida Fuadi; Mulia Saputra; Rita Meutia; Linda Linda
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/s66cfe45

Abstract

This study attempts to examine the influence of Good Corporate Governance (GCG) and profitability on the implementation of Environmental, Social, and Governance (ESG) in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population includes all mining companies listed on the IDX. Using a purposive sampling technique, 43 companies were sampled, resulting in a total of 129 observations. However, 33 data points were categorized as outliers due to data discrepancies, particularly in the managerial ownership variable. Therefore, the final data set consisted of 96 observations. Data were obtained from company annual reports and sustainability reports, then analyzed using panel data regression with the Fixed Effect Model (FEM) approach through Eviews 12. GCG variables were measured through audit committees, independent commissioners, institutional ownership, and managerial ownership, while profitability was assessed using Return on Assets (ROA). ESG implementation was measured using indicators according to the Global Reporting Initiative (GRI) standards.
CEO Ethnicity, Operational Complexity, and Financial Reporting Complexity on Financial Reporting Timeliness: The Moderating Role of Leverage in Indonesian Infrastructure Firms (2021–2024) Suparman; Dirvi Surya Abbas; Anita Ardiyanti
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/dp897604

Abstract

This study investigates the effect of CEO ethnicity, operational complexity, and financial reporting complexity on financial reporting timeliness, with leverage serving as a moderating variable in Indonesian infrastructure firms during 2021–2024. Although prior research has examined financial determinants of reporting timeliness, limited attention has been given to executive demographic characteristics, particularly CEO ethnicity, within emerging market contexts. In addition, empirical findings regarding organizational complexity remain inconsistent, and the moderating role of leverage in shaping reporting discipline is underexplored. Grounded in Upper Echelons Theory, Agency Theory, and Signaling Theory, this study employs panel data regression analysis on infrastructure firms listed on the Indonesia Stock Exchange. The results show that CEO ethnicity and operational complexity significantly influence financial reporting timeliness. Financial reporting complexity demonstrates conditional effects depending on leverage levels. Leverage strengthens the relationship between managerial characteristics and reporting discipline, indicating that creditor monitoring plays a disciplinary and signaling role. The study contributes theoretically by integrating executive demographic attributes with governance and signaling mechanisms in explaining reporting timeliness. Practically, the findings provide insights for regulators, investors, and boards regarding executive selection, monitoring mechanisms, and capital structure management in capital-intensive sectors.
The influence of financial distress, independent commissioner, audit tenure, and institutional ownership on financial statement integrity Anita Ardiyanti; Dirvi Surya Abbas; Suparman
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/5f0jth21

Abstract

This study aims to analyze the effect of financial distress, independent commissioners, audit tenure, and institutional ownership on the integrity of financial statements in non-cyclical customer sector companies in Indonesia listed on the Indonesia Stock Exchange from 2021 to 2024. Data were obtained from financial statements using multiple regression analysis. The sample used in this study consisted of 131 companies selected using purposive sampling, taking into account several predetermined criteria. The data were analyzed using panel data regression techniques with the help of E-views 12 software. The results of this study indicate that FD and AT have a significant effect on financial statement  integrity,  while  independent  commissioners  and institutional ownership have no effect on financial statement integrity.
Analisis Dampak Pariwisata Berkelanjutan terhadap Kinerja Keuangan Destinasi Wisata: Perspektif Sustainable Development Goals (SDGs) Wiwit Pawitri; Muhammad Syahrudin; Laras Angelia Nirwana Sari; Liya Setiawati
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/fq9vd943

Abstract

Research on sustainable tourism has grown significantly in recent years as increasing attention is given to sustainability issues within the tourism sector. However, empirical studies that specifically examine the impact of sustainable tourism on destination financial performance within the framework of the Sustainable Development Goals (SDGs) remain relatively limited. Therefore, this study aims to analyze the relationship between sustainable tourism, the SDGs, and destination financial performance. This study employs a quantitative research approach using a survey method involving tourism stakeholders in West Java Province, Indonesia. Data were collected through structured questionnaires measured using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. A total of 200 respondents were selected using purposive sampling. The study is grounded in Stakeholder Theory and the Resource-Based View (RBV) to explain the relationship between sustainable tourism practices and the economic performance of tourism destinations. The results indicate that sustainable tourism has a positive and significant effect on destination financial performance. In addition, the SDGs also have a positive and significant effect on destination financial performance. However, the moderating effect of SDGs on the relationship between sustainable tourism and destination financial performance is not statistically significant. This study contributes to the sustainable tourism literature by integrating the SDGs framework as a moderating variable in examining the economic implications of sustainable tourism practices on destination financial performance.
Pengaruh Program Bpjs Kesehatan Dan Kualitas Pelayanan Terhadap Efektivitas Sistem Informasi Siti Ulliyanti; Selfiani Selfiani
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/qrnppy22

Abstract

This study was conducted to test and analyze the impact of the BPJS Kesehatan program on the health service information system at the Pasrepan Community Health Center. To test and analyze the impact of service quality on the effectiveness of the information system at the Pasrepan Community Health Center. This study utilizes primary data, with health center staff and BPJS patients as the research objects. Data were collected via questionnaires using a Likert scale technique. The study employed Google Forms distributed to 50 respondents, consisting of health center staff and BPJS patients. The researcher used multiple linear regression analysis with SPSS as the analytical tool. The results indicate that, partially, the BPJS Kesehatan program has a significant positive effect on Information System Effectiveness. Through the BPJS Kesehatan program, public access to health services has become more equitable and accessible, while also supporting more structured and efficient participant data management. Service Quality also has a significant positive partial effect on Information System Effectiveness. High-quality service can enhance patient satisfaction and facilitate the use of information systems by both staff and BPJS participants. Furthermore, the BPJS Kesehatan program and Service Quality simultaneously (together) influence the effectiveness of the Health Center's information system. The use of digital applications such as Mobile JKN has proven effective in accelerating administrative processes and improving access to information for BPJS participants; however, continuous feature enhancements and socialization are necessary for optimal utilization

Page 12 of 12 | Total Record : 116

 8   9   10   11   12 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi Vol 10 No 1 (2025): Jurnal Buana Akuntansi Vol 9 No 2 (2024): Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi Vol 6 No 2 (2021): Jurnal Buana Akuntansi Vol 6 No 1 (2021): Jurnal Buana Akuntansi Vol 5 No 2 (2020): Jurnal Buana Akuntansi Vol 5 No 1 (2020): Jurnal Buana Akuntansi Vol 4 No 2 (2019): Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi Vol 3 No 1 (2018): Jurnal Buana Akuntansi Vol 1 No 1 (2016): Jurnal Buana Akuntansi More Issue