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Sakina Nusarifa Tantri
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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
 1 
Search results for , issue "Vol. 4 No. 2 (2024):" : 5 Documents clear
Factors That Affect the Value of Non-Financial Companies in Indonesia Saputro, Dio Bimo; Afaqa Hudaya; Hermajiwandini, Chandra Murti Dewi Widowati
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11384.2024

Abstract

Abstract The purpose of this study is to examine the variables that affect business value. These elements consist of company size, leverage, profitability, liquidity, and dividend policy as a moderating variable. Non-financial enterprises that were listed on the Indonesia Stock Exchange between 2021 and 2023 make up the research's population. Purposive sampling was used to choose the sample, and 102 businesses satisfied the requirements. Multiple regression analysis is used in the study to process the data. The results show that business value is highly impacted by profitability, liquidity, profitability, and leverage, all of which are regulated by dividend policy. On the other hand, firm value is not significantly impacted by liquidity, leverage, firm size, dividend policy, or firm size moderated by dividend policy.
Uptake and Utilisation of Financial Inclusion Services Among Rural Youth Entrepreneurs: Progress or Regress? Lelo, John Meku; Israel, Baraka
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11195.2024

Abstract

This research provides comprehensive insights into how the uptake and utilization of formal and informal financial services are integrated into the business operations of rural youth entrepreneurs. A survey of 648 rural youth entrepreneurs across seven wards in the Iramba District of Tanzania was conducted. The findings reveal that while mobile money has emerged as the most widely adopted financial service, the utilization of formal financial services, such as bank accounts, insurance, and commercial bank services, remains low. Informal financial practices, including family support, informal lending, and home-based saving, continue to dominate the financial practices of rural youth entrepreneurs. The findings reveal a considerable room for improving the uptake and utilisation of formal financial services. Despite some progress, bridging the gap between formal and informal financial practices remains a critical challenge. The study concludes by offering policy recommendations to local governments and financial institutions, urging targeted interventions such as expanding internet connectivity, establishing community-based financial hubs, and implementing financial literacy programs to enhance access to formal financial services in rural areas. These efforts can be complemented by offering flexible financial products, such as micro-loans, low-fee accounts, low or no-cost transactions, and minimal documentation requirements, along with user-friendly digital banking platforms.
The Effect of Fear, Anticipation, Pessimism, and Optimism on Expertise in Using MyoB Application Version 18 Ardiansyah, Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.7879.2024

Abstract

This research aims to determine the influence of Fear (X1), Anticipation (X2), Pessimism (X3), and Optimism (X4) on Expertise in Using the MyoB Application (Y). The data used is primary data. Data is processed using the Partial Least Square (PLS) method with the SmartPLS application. The findings from the 4 independent variables were that 2 variables had an effect and the other 2 variables had no effect. The variables that have an influence are Anticipation (X2) and Optimism (X4), while the variables Fear (X1) and Pessimism (X3) have no effect. This means the need for anticipatory efforts and building an optimistic nature in users because it has been empirically proven to improve their skills. The novelty of this research is the difference in the placement of the independent variables consisting of Fear, Anticipation, Pessimism, and Optimism as stand-alone variables in testing, rather than being merged into the computer anxiety and computer attitude variables. Implications for higher education leaders, especially at the study program level, in adopting curriculum adjustment policies to require the use of accounting software and provide the necessary facilities for students so as to contribute positively to the quality of skilled and efficient graduates. Recommendations for future research can: (a) Expand the range of respondents; (b) Extending the duration of the research; (c) Adding research variables; (d) Testing on respondents who have practitioner status.
The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia Bintara, Rista; Pernamasari, Rieke; Purwaningsih, Sri
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11840.2024

Abstract

This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.

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