cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sakina Nusarifa Tantri
Contact Email
sakinanusarifa@ecampus.ut.ac.id
Phone
+6281215560101
Journal Mail Official
JFBA.FEUT@gmail.com
Editorial Address
Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
Location
Kota tangerang selatan,
Banten
INDONESIA
Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021)" : 5 Documents clear
Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ Rani Nursyifa; Dianila Oktyawati
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.1748.2021

Abstract

This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer. The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.
Work Life Balance Auditor Influenced by Work Family Conflict and Support Supervisor Azlani Diva Regina; Andi Ina Yustina; Hadi Mahmudah; Christine Novita Dewi
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2226.2021

Abstract

This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support negatively correlates and significantly affects work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organizational policies such as family policies that could help supervisors maintain auditor's life. This condition can be attained by minimizing work-family conflict to improve their work-life balance.
Determinant Factors of Founding-Family Firms’ Performance in Indonesia Alex Johanes Simamora
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2334.2021

Abstract

This research aims to examine the factors that moderate the effect of founding-family firms on performance. Moderating variables include firm reputation, risk-taking behavior, agency costs of managers-shareholders, and agency costs of majority-minority shareholders. Firms' performance includes accounting-based and market-based performance. This research uses 412 manufacturing firm-years listed on the Indonesian Stock Exchange as the research sample. The hypotheses test uses a random-effect regression as the main test and a common-effect regression test as an alternative test. Based on data analysis, firm reputation, risk-taking behavior, agency costs of mangers-shareholders, and agency costs of majority-minority shareholders moderates the effect of the founding family on performance. It indicates that founding-family firms can achieve higher performance if they promote a higher firm reputation, lower risk-taking behavior, and lower agency costs. This research fills the previous findings gap of performance in the founding-family firms. This research captures when founding-family firms can improve performance or experience performance reduction. To the best of the author's knowledge, this research is also the first research that provides a comprehensive picture of determinant factors of founding-family firms' in Indonesia.
Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia Rimi Gusliana Mais; Fajriana Ramadhanty
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2424.2021

Abstract

This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic Social Reporting.
The Effect of Training, Human Resources Competence and Innovation on MSMEs Performance in Post Covid-19: Empirical Study of MSMEs in Bengkalis Regency Ego Muslim; Desmiyawati; Suci Nurulita
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2443.2021

Abstract

Performance appraisal or measurement is one of the important factors for MSMEs. Besides being used to assess the success of MSMEs, performance measurement can also be used as a basis for determining the reward system, for example, to determine the level of employee salaries and appropriate rewards. This study aims to evaluate the effect of training, human resources competence, and innovation on the performance of MSMEs in Bengkalis Regency post-Covid-19. The population used in this study is MSMEs in Bengkalis Regency, Riau Province. The sample in this study is 100 MSMEs selected using predetermined criteria. The data used in this study is primary data collected using a questionnaire instrument. The sampling method of this study is simple random sampling. The data analysis is performed using a multiple linear regression model with Statistical Product and Service Solution (SPSS) software version 23.0. The results showed that training, human resource competence, and innovation had a significant effect on the performance of MSMEs.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025) Vol. 5 No. 1 (2025) Vol. 4 No. 2 (2024): Vol. 4 No. 1 (2024) Vol. 3 No. 2 (2023) Vol. 3 No. 1 (2023) Vol. 2 No. 2 (2022) Vol. 2 No. 1 (2022) Vol. 1 No. 2 (2021) Vol. 1 No. 1 (2021)