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Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
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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
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Search results for , issue "Vol. 2 No. 1 (2022)" : 5 Documents clear
Work Experience in Moderating the Independence, Competence, and Motivation of Internal Auditors on the Effectiveness of Internal Control Lasando Lumban Gaol
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.2855.2022

Abstract

Economic developments in Indonesia will have an impact on the growth of companies. Therefore, we need a system that can secure the company's assets and encourage business efficiency. Management is obliged to be able to manage the company's activities properly as the implementation of the internal auditor's accountability to the public. This study aims to examine the effect of the role of independence, competence, and motivation on the effectiveness of the internal control system of consumer goods companies in North Sumatra. Testing research data using multiple linear regression analysis and residual tests for moderating variables. The results of this study indicate that the independence, competence, and motivation of internal auditors simultaneously affect the effectiveness of the internal control system. Partially, the independence and competence of internal auditors affect the effectiveness of internal control. This is in line with the research hypothesis, but the motivation of internal auditors does not partially affect the effectiveness of internal controls. Meanwhile, work experience is not proven to moderate (strengthen or weaken) the relationship between the independence, competence, and motivation of internal auditors and the effectiveness of internal controls.
Initiation of Green Accounting Based on University Social Responsibility Toward Sustainable University Yusvita Nena Arinta; Iskandar
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.2916.2022

Abstract

Focusing on sustainable development, universities have a role as a media for the realization of public awareness for the implementation of sustainable values ​​that are integrated into life. At the university, to achieve sustainability, it must integrate the social environment, the natural environment, profit and adherence to religion in a balanced way. The level of understanding of the realization of a sustainable university is through the level of education into corporate social responsibility adopted by the world of social responsibility universities (USR). Green accounting is a reflection of corporate social responsibility and environmental perspectives. This study aims to examine the effect of green accounting initiatives consisting of environmental awareness, environmental involvement, environmental reporting, and environmental audits on the sustainable improvement of universities. The sample in this study were 77 respondents, namely the Top Management of UIN Walisongo and IAIN Salatiga. The data analysis technique used is SPSS. Hypothesis test using regression test. Findings The results of the study that Environmental awareness and Environmental Involvment have a positive and significant effect on Sustainable University. Meanwhile, Environmental Reporting and Environmental Audit have no significant effect on Sustainable University
Financial Performance of Banten Province Before and During the Covid-19 Pandemic Suci Rahmawati Prima
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.2967.2022

Abstract

The government of Indonesia has taken several policies to reduce the State Revenue and Expenditure Budget as a consequence of the Covid-19 pandemic. This also affects the financial condition of local governments, including the province of Banten. This study aims to determine the financial performance of the Banten province in the pre-pandemic and during the pandemic which is reflected in the degree of fiscal decentralization, the effectiveness of local own-source revenue, degree of dependency, and independence. This research is a quantitative descriptive genre using secondary data from 2015-2021 sourced from reports on the results of financial audits from BPK-RI and The Central Bureau of Statistics of Banten. The method used in this research is financial ratio analysis and comparison of results. The results showed that the degree of fiscal decentralization of Banten province was in a very good category with effective PAD, the degree of regional independence was in a good category and the degree of dependence was low. The results of intra and inter-comparisons show that Banten's position in financial performance during the pandemic is in the very good category. This study recommends the need for commitment and consistency of local governments to continue to improve and maintain financial independence.
Factors Affecting Dividend Policy in Financial Sector Companies in Indonesia: Panel Data Analysis Nur Syamsiyah; Wulandari
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.3642.2022

Abstract

This study aims to analyze the factors that influence dividend policy in financial sector companies in Indonesia. The independent variables in this study are profitability, leverage, managerial ownership, and firm size. While the dependent variable used is dividend policy. Findings. The results showed that simultaneously all independent variables (leverage, firm size, profitability, and managerial ownership) affected dividend policy (the dependent variable). The percentage of influence of all variables used in this study on dividend policy is 72.52%. At the same time the rest is influenced by other variables equal to 27.48%. Partially, profitability and firm size have a positive relationship to dividend policy.
Measuring Determination of Factors Affecting Firm Value in Agricultural Sector Companies in Indonesia Yudhistira Ardana; Etty Puji Lestari
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i1.3643.2022

Abstract

The purpose of this study is to use a panel data model to examine the factors that impact firm value in agriculture sector enterprises in Indonesia. Management initiatives such as earnings management, tax evasion, and debt strategy all influence business value. According to the findings of this study, all variables studied (earnings management, tax evasion, and debt policy) have an impact on business value. All of these variables have a 79.34 percent impact on the company's valuation, with the remaining 20.46 percent impacted by variables outside of the model. Meanwhile, independent studies show that debt and management strategies have little influence and have a negative link with business value. The study's findings may give more information on what elements may be included in measuring business value, which may have implications for investors, particularly those in agriculture sector companies listed on the stock exchange.

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