cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Siti Mudawanah
Contact Email
lppmstieltm@gmail.com
Phone
+6281389092566
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
https://ejurnal.latansamashiro.ac.id/index.php/JSAB/about/editorialTeam
Location
Kab. lebak,
Banten
INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 12 No 1 (2024)" : 6 Documents clear
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON EARNINGS QUALITY WITH GOOD CORPORATE GOVERNANCE (GCG) AS A MODERATING VARIABLE IN STATE-OWNED ENTERPRISES (SOES) LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2018 – 2022 PERIOD Mochamad Revan Adzani Putra; Vannesa Edellweis; Hery Syaerul Homan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1059

Abstract

The purpose of this research was to determine the effect of Corporate Social Responsibility (CSR) on earnings quality with Good Corporate Governance (GCG) as a moderating variable in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the 2018 – 2022 period. The method used in this research is a quantitative method with a descriptive verification approach with secondary data obtained from financial reports and sustainability reports. The population in this study were 24 BUMN companies listed on the IDX for the period 2018-2022. The sampling technique used was purposive sampling with the results of 17 sample companies. The data analysis technique used is panel data regression analysis. The results of this study indicate that Corporate Social Responsibility (CSR) has an effect on earnings quality, but Good Corporate Governance (GCG) cannot moderate the relation between Corporate Social Responsibility (CSR) and earnings quality. Keywords: Corporate Social Responsibility (CSR), Earning Quality, Good Corporate Governance (GCG).
The INFLUENCE OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CARBON EMISSION DISCLOSURE ON THE SUSTAINABILITY : OF COMPANIES LISTED ON THE SRI-KEHATI INDEX Neng Kurnia Asih; Eddy Winarso
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1067

Abstract

After COVID-19 hit at the beginning of 2019, it hit the economy in various countries, especially Indonesia, which saw a decline in profits for the affected companies. Apart from that, lessons can be learned that implementing good governance, social responsibility (CSR) and reducing carbon emissions are important things to implement for company sustainability. The sample for this research was selected using a purposive sampling method, obtaining 9 companies listed on the Sri-Kehati Index that met the criteria with a total of 45 data. The research uses multiple linear regression analysis for the influence of corporate governance, corporate social responsibility and carbon emission disclosure on company sustainability. The research results show that corporate governance and corporate social responsibility have no effect on company sustainability. However, carbon emission disclosure has a positive effect on company sustainability. This research can be used as a reference by companies as input for caring about social and environmental issues and for future researchers as an additional reference in conducting research.
THE FINANCIAL PERFORMANCE OF FOOD AND BAVERAGE COMPANIES : ENTERPRISE RISK MANAGEMENT, BUSINESS STRATEGY AND CEO NARCISSISM Purnomo, Listiya Ike; Ervina Sukmayanti; Ahmad Syifa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1069

Abstract

The background of this research is the importance of the performance of manufacturing companies to be able to increase the added value of raw materials, require a lot of labor, and the largest foreign exchange earner. Therefore, companies must produce good performance in order to survive in the competition. Company performance is the achievement of company results that refer to predetermined standards within a certain period. This research aims to obtain empirical evidence of the effect of Enterprise Risk Management, Business Strategy, and CEO Narcisism on company financial performance in food and beverage sub-sector companies listed on the IDX in 2018 - 2022. The dependent variable in this study is financial performance, while the independent variables in this study are Enterprise Risk Management, Business Strategy, and CEO Narcsim. This study uses an associative quantitative approach with data sourced from the company's annual report for the period 2018 - 2022. Data analysis with panel data regression with EVIEWS 10 tools. The results of the Enterprise Risk Management variable research with a prob value of 0.6075 indicate that Enterprise Risk Management has no effect on financial performance. The Business Strategy variable with a prob value of 0.0661 means that Business Strategy has no significant effect on financial performance. The CEO Narcisism variable obtained a prob value of 0.0266 indicating that CEO Narcisism has an effect on financial performance.
FINANCIAL ANALYSIS OF PT PELAYARAN NASIONAL SRIANDALAS INDAH MURNI: COMMON SIZE & PROFITABILITY RATIOS Alamsyahbana, Muhammad Isa; Wiwin Vartina; Ranti Utami; Sri Kurnia; Juliani Sari Siregar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1072

Abstract

This study analyzes the financial performance of PT Pelayaran Nasional Sriandalas Indah Murni-Kota Tanjungpinang using the common size method and financial ratios. Data was collected through documentation and literature study. The common size analysis results show an increase in capital and a decrease in debt for 2019-2020 and 2020-2021. The income statement for 2019-2020 indicates improved performance with reduced costs and increased profits, whereas 2020-2021 shows a decline in performance due to increased costs and decreased profits. Financial ratio analysis for 2019-2021 reveals a significant amount of unproductive working capital in cash and receivables, resulting in suboptimal asset funding. The high equity guarantee comes from long-term liabilities. In conclusion, financial performance improved in the balance sheets for 2019-2020 and 2020-2021 but declined in the income statement for 2020-2021. The financial ratios indicate unproductive working capital and high equity guarantees from long-term liabilities
PENGARUH ECONOMIC VALUE ADDED (EVA), RETURN ON INVESTMENT (ROI), CURRENT RATIO (CR) DAN PRICE TO BOOK VALUE (PBV) TERHADAP HARGA SAHAM Nurlaelah; Firmansyah; Ulfah Mualafah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1121

Abstract

The share price is the price of shares on the stock exchange which is a consideration for investors before investing in a company. Before investing in a company, investors should conduct a fundamental analysis. This study aims to test and analyze the effect of Economic Value Added (PBV), Return On Investment (ROI), Current Ratio (CR) and Price to Book Value (PBV) on Stock Prices in Primary Consumer Sector Companies Listed on the Indonesia Stock Exchange for the period 2018-2022. The method used is quantitative method. The sample of this study amounted to 22 Primary Consumer Sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period which had been eliminated using purposive sampling technique. The analysis technique used is multiple linear regression analysis techniques using the SPSS V.23 program. The results showed that Economic Value Added, Return On Investment and Price to Book Value partially each had a positive and significant effect on Stock Prices. while Current Ratio partially has no effect on Stock Prices. As for the simultaneous test, Economic Value Added, Return On Investment, Current Ratio and Price to Book Value together have an effect on Stock Prices
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, TOTAL QUALITY MANAGEMENT, DAN DISIPLIN KERJA TERHADAP PENGUKURAN KINERJA KARYAWAN PADA PERUSAHAAN PERBANKAN DI RANGKASBITUNG TAHUN 2024 M. Luthfan Hidayat; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1146

Abstract

This research is quantitative research and aims to determine the influence of Management Accounting Information Systems, Total Quality Management, and Work Discipline on Employee Performance Measurement at Banking companies in Rangkasbitung. The sampling technique used in this research was a saturated sample, and a sample of 325 employees was obtained and the data collection technique was used with primary data obtained from the results of distributing questionnaires. The results of the research that has been carried out show that the Management Accounting Information System does not partially have a significant positive effect on measuring employee performance. Total quality management partially influences employee performance, and work discipline partially has no significant influence on employee performance.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 13 No 2 (2025) Vol 13 No 1 (2025) Vol 12 No 2 (2024) Vol 12 No 1 (2024) Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10, No 2 (2022) Vol 10, No 1 (2022) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 8, No 2 (2020) Vol 8, No 1 (2020) Vol 7, No 2 (2019) Vol 7, No 1 (2019) Vol 6, No 2 (2018) Vol 5, No 1 (2017) Vol 2, No 2 (2014) Vol 2, No 1 (2014) Vol 1 No 3 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2013) More Issue