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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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Peningkatan Reputasi Perusahaan Di Indonesia Melalui Sumber Pembiayaan Berbasis Green bond Dan Green sukuk Endri Juniyanto; Atika Ulfah
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.v14i1.1620

Abstract

The objective of this research is to empirically examine how financing through green bonds and green sukuk impacts the improvement of corporate reputation within Indonesia.  Employing a quantitative methodology, this research utilizes secondary data extracted from the statistical reports of OJK and BEI over the 2019–2023 period. The sample selection technique was carried out using a purposive sampling method, resulting in a sample of 31 green bond series and 45 green sukuk series from various public companies. The data were analyzed using linear regression tests facilitated by the SEM-AMOS software.  The findings indicate that both financing instruments yield a positive impact.  Specifically, green bonds demonstrate a significant influence on corporate reputation (p < 0.027). Similarly, green sukuk also exhibit a substantial effect on corporate reputation, supported by a significance value of (<0.015).
OPTIMIZATION OF REAL-TIME ACCOUNTING IN SHARIA COOPERATIVES THROUGH THE IMPLEMENTATION OF THE APPSHEET APPLICATION Eti Suprihatin; Junaedi Abdillah; Anum Dahlia; Irsan Putra Herlandi; Hendi Kurnia Permana
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.v14i1.1675

Abstract

Digital transformation has become a necessity for modernizing the economic sector—particularly for Sharia cooperatives, which face demands for real-time accountability and transparency. At the Al-Kautsar Sharia Producer Cooperative, reliance on a manual accounting system resulted in delayed reporting, risks of human error, and limited transparency for members. This situation created a critical gap between operational processes and the need for rapid, accurate accounting. This study implemented a mobile-based accounting information system using AppSheet low-code technology integrated with Google Sheets to optimize real-time financial management. A descriptive qualitative case study approach was employed, involving observation, interviews, system development, and implementation. The results demonstrate that the AppSheet system improved recording efficiency by 80%, significantly reduced the risk of data errors, and enabled members to independently access real-time financial information (such as savings and loan balances). This initiative optimizes the cooperative's human resources, allowing it to capitalize on market opportunities without incurring high costs. The study contributes theoretically to the development of a low-code implementation framework within the Sharia cooperative sector to suport real- time accounting.
INVESTIGATING IMPULSIVE BUYING IN THE DIGITAL ERA: THE IMPACT OF LIFESTYLE AND E-WALLET USAGE ON GENERATION Z Yulfiswandi; Slevia; Candy
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.v14i1.1709

Abstract

This research seeks to explore how lifestyle choices and the use of e-wallets affect impulsive buying in Generation Z located in Batam City, including how self-control acts as a moderating factor. The research used a quantitative approach involving 264 respondents selected through convenience sampling. Data were collected through online questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that lifestyle and e-wallet usage positively affectimpulsive buying. However, self-control was not able to moderate the relationship between lifestyle and e-wallet usage on impulsive buying. In addition, the research model was able to explain 70.6% of the variation in impulsive buying. Overall, impulsive buying among Generation Z is influenced by lifestyle factors, technological convenience, and an individual’s ability to exercise self-control.
THE INFLUENCE OF GLOBAL GOLD PRICE VOLATILITY AND ECONOMIC UNCERTAINTY ON INVESTMENT DECISIONS AT PEGADAIAN DIGITAL CP GUNUNGSITOLI: THE ROLE OF FEAR OF MISSING OUT (FOMO) IN THE BEHAVIORAL FINANCE PERSPECTIVE Ulfa Mardiah Gea; Syafrida Hani
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.v14i1.1748

Abstract

Global economic instability and the surge in gold prices over recent years have driven changes in retail investor behavior, particularly in digital-based financial services. This study aims to examine the influence of gold commodity volatility and economic sector uncertainty on investment decisions of Pegadaian Digital CP Gunungsitoli customers, by placing Fear of Missing Out (FOMO) as a moderating variable within the behavioral finance perspective. This quantitative study involved 110 respondents randomly selected from the active customer population, with data analysis using multiple regression and Moderated Regression Analysis (MRA). The results show that simultaneously, both independent variables contribute significantly to investment decisions. In partial testing, only economic uncertainty proved significant (p = 0.002), while gold volatility was at a marginal threshold (p = 0.051). In the moderation test, FOMO was found unable to moderate the relationship between gold volatility and investment decisions (p = 0.642). However, FOMO positively and significantly strengthens the influence of economic uncertainty on investment decisions (p = 0.021; β = 0.581), with the model's explanatory contribution reaching 46.4 percent. These findings indicate that psychological factors such as FOMO are more responsive to macroeconomic uncertainty compared to commodity price fluctuations, suggesting that financial institutions should strengthen literacy based on behavioral bias management to encourage more rational decision-making
Financial Wisdom : Model Literasi Keuangan UMKM Berbasis Kearifan Lokal Untuk Menghadapi Tantangan Ekonomi Arfianty; Yasri Tarawiru; Fatimah; Deasy Soraya
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.v14i1.1601

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan dan kearifan lokal terhadap keberlanjutan UMKM serta merumuskan model literasi keuangan berbasis kearifan lokal dalam menghadapi tantangan ekonomi digital. Penelitian menggunakan pendekatan mixed methods dengan model sequential explanatory. Tahap kuantitatif dilakukan melalui survei terhadap 100 pelaku UMKM sektor kuliner di Kota Parepare yang dipilih dari populasi sekitar 17.000 UMKM menggunakan rumus Slovin. Tahap kualitatif dilakukan melalui wawancara mendalam, observasi, dan FGD untuk memperdalam temuan kuantitatif. Analisis kuantitatif menggunakan SEM PLS menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap keberlanjutan UMKM dengan koefisien jalur 0,45, sedangkan kearifan lokal juga berpengaruh positif dan signifikan dengan koefisien 0,37. Nilai R Square sebesar 0,62 menunjukkan bahwa kedua variabel mampu menjelaskan 62% variasi keberlanjutan UMKM. Temuan kualitatif memperlihatkan bahwa nilai-nilai lokal seperti lempu’, getteng, tanggung jawab, dan kebersamaan memperkuat disiplin finansial, kepercayaan pasar, dan ketahanan usaha. Penelitian ini menghasilkan model financial wisdom, yaitu integrasi literasi keuangan, etika berbasis kearifan lokal, dan adaptasi digital sebagai strategi penguatan UMKM yang lebih kontekstual, etis, dan berkelanjutan.
THE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY: AN INVESTIGATION INTO VILLAGES IN THE RUPIT DISTRICT Huzadi; Rita Martini; Sarikadarwati; Yuli Antina Aryani; Margaretha Esiakhe Lokobal
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.v14i1.1743

Abstract

This study looks at how Apparatus Competence, the use of Information Technology, and the Government Internal Control System (SPIP) affect the accountability of village financial management in Rupit District. The study included 16 villages located in Rupit District. The study used a purposive sampling method and included 64 participants in total. Data was gathered by giving questionnaires directly to the people who responded. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEMPLS) method, and the analysis was done with the help of SmartPLS version 4 software. The findings show that the skill level of the equipment has a positive and important influence on how responsible the village's financial management is. Using information technology has a positive and important impact on how villages manage their finances responsibly. The Government Internal Control System has a good and important impact on how accountable village financial management is. At the same time, the ability of the apparatus, the use of information technology, and the government's internal control system all have a positive and important impact on how accountable village financial management is. The R² value is 74.3%, which means that 74.3% of how well the village financial management is handled can be explained by the competence of the staff, the use of information technology, and the government's internal control system
Pengaruh Key Audit Matters, independensi, dan objektivitas terhadap Kualitas Audit dengan Kompleksitas Perusahaan sebagai Variabel Moderasi Melia Putri Hapsari; Nanik Sri Utaminingsih
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.v14i1.1799

Abstract

This study examine the effect of Key Audit Matters (KAM), independence, and objectivity on audit quality, with firm complexity serving moderating variable in banking companies during the 2021-2024 period. This study purposive sampling, resulting in 47 banking companies, and analyzed the data using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that KAMs (β=0.249; sig.=0.000) and independence (β=0.104. sig.=0.000) has a positive effect on audit quality. In contrastn objecitivity (β=-0.192; sig.=0.003) has a significant negative impact on audit quality. Corporate complexity moderates the influence of KAM (Sig=0.003) and objectivity (sig.=0.015), but it does not moderate the effect of independence (sig.=0.217) on audit quality. It can be concluded that audit quality is influenced by KAMs, independence, and objectivity, while firm complexity only moderates the relationships between KAMs and audit quality, between objecitivity and audit quality.

Page 13 of 13 | Total Record : 127

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