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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 127 Documents
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ROA, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN SEBAGAI DETERMINAN MANAJEMEN LABA: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Mudawanah; Pindonta Nalsal
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1515

Abstract

Earnings management is the practice of manipulating financial reports carried out by companies in order to show that the company's performance is better than it actually is. This research aims to determine the influence of financial performance, company size and ownership structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2023 - 2024 period. Sample selection was carried out using a purposive sampling method which was selected using predetermined criteria and there were 54 companies that were the object of research with a total of 108 observations that met the criteria. The research method used is quantitative with the type of data used is secondary data. The analytical method used is the multiple linear regression analysis method using tools SPSS 25. The research results show that financial performance is proxied by ROA, company size and ownership structure as proxied by managerial ownership partially has a significant effect on earnings management, while ownership structure as proxied by institutional ownership have no effect on earnings management. And simultaneously ROA, Company size, managerial ownership and institutional ownership have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2023 - 2024 period.
PENGARUH PEMBIAYAAN AKAD MUDHARABAH, MURABAHAH, DAN MUSYARAKAH TERHADAP NISBAH BANK SYARIAH INDONESIA TAHUN 2022 - 2024 Muhamad Ibrahim Ilham; Karsam; Rina Pratiwi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1518

Abstract

This study aims to determine the effect of Mudharabah, Murabahah, Musyarakah financing on the profitability of case studies at Bank Syariah Indoensia 2022-2024 period. In this study, there are three independent variables, namely Mudharabah, Murabahah, Musyarakah financing. And the dependent variable in this study is profitability. Population and sample in this study Bank Syariah Indonesia. The data collection method used is documentation with reference to the bank's annual financialstatements by Bank Syariah Indonesia official website. The data analysis technique used in this study is simple linear regression. The results of the research simultaneously state that the financing of Mudharabah, Murabahah, Musyarakah, has a positive and significant effect on profitability. Meanwhile, partially Mudharabah financing has a negative and significant effect on profitability. Murabahah and Musyarakah financing has a positive and significant effect on profitability.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE Suri Mahrani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1541

Abstract

The purpose of this study is to determine and analyze the effect of corporate governance and executive compensation on tax avoidance. Corporate governance is proxied by institutional ownership, the board of commissioners, the audit committee, and audit quality. The population of this study was 86 mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Sampling used purposive sampling, with 16 companies selected. The data analysis technique used was multiple linear regression. The results of this study indicate that the board of commissioners and the audit committee have an influence on tax avoidance.
PENGARUH KEMUDAHAN AKSES DALAM PENGGUNAAN APLIKASI OJEK ONLINE DI KOTA PRABUMULIH Yudi Tusri; Sri Suparni; Siska Alfiati; Rona Anggrainie
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1548

Abstract

This study aims to determine the effect of ease of access on the use of online motorcycle taxi applications in Prabumulih City. The method used in this study is a quantitative method with a descriptive approach, namely a method that aims to describe the relationship between variables based on data and analyzed statistically. The sampling technique was carried out by accidental sampling of 96 respondents. Data were collected through questionnaires and analyzed using SPSS version 26. The results of the study indicate that ease of access has a positive and significant effect on the use of online motorcycle taxi applications. The coefficient of determination value of 0.493 indicates that 49.3% of the variation in the use of online motorcycle taxi applications can be explained by this variable.
WORK STRESS VERSUS INCENTIVES IN AFFECTING EMPLOYEE AND MANAGERIAL PERFORMANCE Erni Febriani; Atika Ulfah; Ikhsan Habib Fabillah; Azizatul Muzayanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1560

Abstract

Quality of service is crucial in business sustainability. However, some conditions can encourage burnout, leading to work stress for employees. In the long term, work stress also results in high employee turnover, leading to a decline in company performance. This study aims to evaluate employees' performance in coping with job stress and determine the effect of incentives on improving employee performance, especially in financial distress. Specifically, this study examined employee performance at two levels, namely employee performance at the staff level and employee performance at the manager level, which has never been done before. This study uses a descriptive research design with a quantitative approach. This study's data mining analysis technique uses the path analysis method with partial least squares (PLS) measurements. The questionnaires distributed in this study comprised 577 for staff-level employees and 53 for manager-level employees. Based on the results of the data analysis, we can conclude that incentives and work stress have a positive and significant impact on employee productivity and management efficiency. This research allows companies to improve employee performance and management effectiveness in dealing with work stress.
PERSEPSI KEUNTUNGAN DAN TINGKAT KEPERCAYAAN DALAM MEDIA SOSIAL SEBAGAI DETERMINAN INTENSI UMKM DENGAN KENYAMANAN SEBAGAI VARIABEL INTERVENING Ikhsan Habib Fabillah; Erni Febriani; Ayu Aulia; Silvia Prisca Gani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1570

Abstract

This study aims to explore the impact of perceived benefits and perceived trust on MSMEs' intention to transact on social media platforms, with perceived convenience as a mediating variable. The methodology used is a quantitative approach by conducting a survey of 292 MSMEs in Lampung Province who actively use social media for transactions. The data obtained were analyzed through Structural Equation Modeling with the Partial Least Squares (PLS-SEM) approach. The findings of this study indicate that both perceived benefits and perceived trust have a positive and significant influence on perceived convenience. In addition, perceived benefits, perceived trust, and perceived convenience also have a positive and significant influence on MSMEs' intention to transact through social media. The results indicate that perceived convenience functions as a partial mediator for the influence of perceived benefits and perceived trust on MSMEs' intention.
CYBERSECURITY RISKS IN FINANCIAL APPLICATIONS: IMPLICATIONS FOR INTERNAL CONTROL AND ASSURANCE Rizkiawan; Siti Aisyah; Juwita Aprilia; Nuuridha Matiin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1571

Abstract

This study aims to analyze the impact of cybersecurity risks on the effectiveness of internal control and assurance functions in financial applications. Using a quantitative approach, data were collected from 87 respondents who are active users of financial applications through a structured questionnaire. Regression analysis was employed to examine the relationship between the independent variable (cybersecurity risks) and the dependent variables (internal control and assurance). Hypothesis testing results indicate that cybersecurity risks have a significant positive effect on the effectiveness of internal control and assurance (t = 7.84, p < 0.001). The coefficient of determination (R² = 0.62) shows that 62% of the variation in internal control and assurance effectiveness can be explained by cybersecurity risks. These findings highlight the necessity for organizations to strengthen risk mitigation strategies and integrate IT controls into financial systems to ensure reliability and resilience.
GOOD CORPORATE GOVERNANCE MODERATES THE RELATIONSHIP BETWEEN GREEN ACCOUNTING AND FINANCIAL PERFORMANCE Fina Fitriyana; Tati Rosyati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1572

Abstract

This study aims to experimentally ascertain and demonstrate the impact of Good Corporate Governance, as proxied by the Board of Directors and Audit Committee, moderating Green Accounting Variables on company performance assessed by EVA with moderating variables related to intellectual capital. During 2018–2022, consumer cyclical businesses in the industrial sector were listed on the Indonesia Stock Exchange. Quantitative research with an associative approach was the methodology used. Purposive sampling was the method used to generate a sample of fifty data points. Secondary data from the annual reports of state-owned enterprises for 2018–2022 were obtained using a documentation approach. Using Eviews 9 software, the analysis techniques used included descriptive statistical analysis, panel data regression analysis, classical assumption tests, MRA tests, t and F statistical tests, and coefficient of determination. The findings indicate that (1) the relationship between variable x (Good Corporate Governance) and variable y (EVA) is significantly moderated by the moderating variable. The Adjusted R-squared value of 0.99 indicates that, with moderation, the impact of variable x, which initially had an influence of 27% (before the moderating variable), becomes very strong at 99%.
WEBSITE QUALITY, BRAND TRUST, AND PRICE PERCEPTION IN SHOPEE CUSTOMER LOYALTY: THE MEDIATING ROLE OF SATISFACTION Muhammad Iqbal Ismail; Denies Susanto; Indar Riyanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1577

Abstract

This study aims to examine the influence of website quality, brand trust, and price perception on customer loyalty, with customer satisfaction as a mediating variable among Shopee e-commerce users in Indonesia. The research is motivated by the increasing competition in the e-commerce industry, which requires companies to strengthen customer loyalty through high-quality digital services, strong brand trust, and competitive pricing strategies. This study adopts a quantitative approach using a survey method involving 300 active Shopee users selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that website quality, brand trust, and price perception have positive and significant effects on both customer satisfaction and customer loyalty. Among the independent variables, price perception demonstrates the strongest direct influence on customer loyalty. Furthermore, customer satisfaction partially mediates the relationships between website quality, brand trust, price perception, and customer loyalty. These findings suggest that customer loyalty in e-commerce platforms is not solely driven by competitive pricing but also by reliable platform performance and strong brand credibility that collectively create a satisfying shopping experience. This study contributes to the literature on digital marketing and customer loyalty in the Indonesian e-commerce context and provides managerial insights for Shopee in designing sustainable strategies to enhance customer satisfaction and long-term loyalty.
THE EFFECT OF SERVICE QUALITY AND CUSTOMER EXPERIENCE ON CUSTOMER SATISFACTION AT PT. SYAHRIFAH ALAWIYYAH INSYRAH Muhammad Fadli Hutabarat; Ihdina Gustina; Isra Rafika Sihombing
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1594

Abstract

The Umrah travel service industry faces intense competition that demands companies to prioritize customer satisfaction as their primary advantage. This research is motivated by the decline in the number of pilgrims at PT. Syarifah Alawiyyah Insyirah by -24.91% in 2025. The main problems identified include the lack of optimal pilgrim assistance and minimal social interaction and a sense of family during the pilgrimage. The purpose of this study is to analyze the influence of service quality and customer experience on customer satisfaction, both partially and simultaneously. The research method used is a quantitative approach. The study population included 648 pilgrims in 2025, with a sample of 247 respondents determined using the Slovin formula and random sampling techniques. Data were collected through a Likert scale questionnaire and analyzed using the classical assumption test and multiple linear regression. The results showed that service quality (X1) had a positive and significant effect on customer satisfaction with a regression coefficient of 0.403. Customer experience (X2) also had a positive and significant effect with a coefficient of 0.322. Simultaneously, both variables significantly influence customer satisfaction with an F-value of 502.011. The coefficient of determination (R2) of 0.803 indicates that 80.3% of the variation in customer satisfaction is influenced by these two variables, while the remaining 19.7% is influenced by factors outside the model. Companies are advised to improve the professionalism of their assistance and create a warmer travel atmosphere to strengthen pilgrim loyalty.

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