Journal of Financial and Behavioural Accounting
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.
Articles
52 Documents
<![CDATA[Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia ]]>
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[Fajriana Ramadhanty]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v1i2.2424.2021
<![CDATA[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.]]>
<![CDATA[The Effect of Training, Human Resources Competence and Innovation on MSMEs Performance in Post Covid-19: Empirical Study of MSMEs in Bengkalis Regency ]]>
<![CDATA[Ego Muslim]]>;
<![CDATA[Desmiyawati]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v1i2.2443.2021
<![CDATA[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.]]>
<![CDATA[Work Experience in Moderating the Independence, Competence, and Motivation of Internal Auditors on the Effectiveness of Internal Control ]]>
<![CDATA[Lasando Lumban Gaol]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i1.2855.2022
<![CDATA[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.]]>
<![CDATA[The Effect of Leadership Style and Entrepreneurship Orientation on the Performance of Village Owned Business Entities (BUMDes) in Bengkalis Regency ]]>
<![CDATA[Velia Ayu Sasqia]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i2.2442.2022
<![CDATA[Village-Owned organisations (BUMDes) are one of the efforts to expand the village economy. BUMDes are set up on the basis of the wishes and capability of the village as an attempt to enhance the welfare of the network community. therefore, it is very important in an effort to make sure the achievement of BUMDes with the intention to gain superior overall performance. This look at goals to decide the impact of leadership style and entrepreneurial orientation on the performance of BUMDes in Bengkalis Regency. facts became accrued the usage of a questionnaire dispensed to the BUMDes director, BUMDes secretary or treasurer and BUMDes supervisors. Data was amassed with the aid of distributing questionnaires given to 303 respondents, however most effective 261 (86.14%) of respondents filled out the questionnaire completely and can be processed. The analytical device used is multiple linear regression analysis the usage of SPSS version 23. This observe uses quantitative statistics. The supply of data used in this study is primary statistics and data series is carried out directly using a questionnaire that is measured using a Likert scale. The outcomes of this examine suggest that the variables of management style, and entrepreneurial orientation have an effect at the overall performance of BUMDes.]]>
<![CDATA[Initiation of Green Accounting Based on University Social Responsibility Toward Sustainable University ]]>
<![CDATA[Yusvita Nena Arinta]]>;
<![CDATA[Iskandar]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i1.2916.2022
<![CDATA[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]]>
<![CDATA[Financial Performance of Banten Province Before and During the Covid-19 Pandemic ]]>
<![CDATA[Suci Rahmawati Prima]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i1.2967.2022
<![CDATA[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.]]>
<![CDATA[Factors Affecting Dividend Policy in Financial Sector Companies in Indonesia: Panel Data Analysis ]]>
<![CDATA[Nur Syamsiyah]]>;
<![CDATA[Wulandari]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i1.3642.2022
<![CDATA[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.]]>
<![CDATA[Measuring Determination of Factors Affecting Firm Value in Agricultural Sector Companies in Indonesia ]]>
<![CDATA[Yudhistira Ardana]]>;
<![CDATA[Etty Puji Lestari]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i1.3643.2022
<![CDATA[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.]]>
<![CDATA[Determinants of Whistleblowing Within Local Government’s Internal Auditors ]]>
<![CDATA[Ujang Hamdani]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i2.3926.2022
<![CDATA[The effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers.]]>
<![CDATA[Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Apriwandi]]>;
<![CDATA[Ade Agustina Fahria]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i2.4143.2022
<![CDATA[The sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location.]]>
