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 52 Documents
 2   3   4   5   6 
The Influence of Environmental, Social, Governance (ESG) and Green Innovation on Company Business Performance Ramadhan, Ahmad; Widiastuty, Erna
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.6096.2023

Abstract

The research aims to provide empirical evidence on the relationship of ESG and green innovation to company's business performance. The independent sample of this research is ESG was measuring ESG score. Dependent variables green innovation were measures using innovation of green product and innovation of green process. Sampling used in this research is purposive sampling technique. The sample of this research consisted of 66 manufacturing companies from 2016 to 2021. The data collected was analyzed using panel data regression analysis. This result shows that ESG positively influence business performance proxied by Tobin's Q and ROA unsupported. Green Innovation, which is proxied by green product innovation on the company's business performance, shows mixed results. Where green product innovation positively influence the company's business performance proxied by ROA. Conversely, green product innovation does not influence company's business performance proxied by Tobin's Q. Meanwhile, Green Innovation proxied by Green Process innovation effect on the company's business performance is not supported. Thus, it can be seen that ESG has not become a concern for investors in Indonesia, as evidenced by the limited number of public companies that disclose ESG scores. Green Innovation which is proxied by green product innovation and green process innovation shows mixed results which shows that customers are also considering purchasing products from companies whose innovations produce environmentally friendly products
The Effect of Good Corporate Governance on Capital Structure With Company Size As A Moderating Variable Mais, Rimi Gusliana; Ainun Komala Indah
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.6279.2023

Abstract

The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure. The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies.
Digital Transformation in Management Accounting: Towards Efficiency and Competitive Advantage Rosmala, Cici
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.7718.2024

Abstract

Exploring the impact of digital transformation on management accounting, this study aims to identify pathways towards enhanced efficiency and competitive advantage. Employing a qualitative research design, the investigation involved a purposive sampling of medium-sized enterprises, with data gathered through structured interviews and analyzed using thematic analysis. The findings reveal significant shifts in operational dynamics, notably in data management and strategic decision-making, with themes highlighting the integration of advanced technologies fostering streamlined processes. Discussion centers on the implications of these transformations for organizational agility and market positioning. The study concludes with recommendations for leveraging digital tools to reinforce management accounting practices, ultimately contributing to sustained organizational growth
Profession as Accounting for Non-Accounting Graduates Putuhena, Hempry; Pattinaja, Elna M; Fauzan S, M Rifhki; Kilay, Trisye N
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.7842.2024

Abstract

The challenges of finding work are getting harder every day, and accounting graduates face intriguing issues as a result of the intense competition for available positions and remarkable problems. From the perspective of non-accounting graduates, this study provides a deeper analysis of the phenomenon that takes place in the accounting industry. Numerous industries that use non-accounting graduates as accountants frequently experience this situation. Eleven non-accounting graduates from various firms will be interviewed as part of a qualitative approach to address this situation. This study reveals that their lack of prior accounting knowledge stems from their varied educational backgrounds, such as; their motivation to stay in their current position comes from both internal and external sources; their lack of prior computer knowledge and proficiency is a barrier; and, finally, their adaptation process is facilitated by co-workers and independent self-education through educational materials or courses. It is hoped that as this research advances, both qualitative and quantitative methods will be used to help understand this phenomenon comprehensively.
The impact of Carbon Emissions Disclosure, Good Corporate Governance, and Media Disclosure on Investor Reaction Ramadhani, Siti Fajriati; Cahya, Bayu Tri; Irawati, Tri; Hamdani, Lukman; cahyo, abdul latif dwi
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.8042.2024

Abstract

This research aims to determine the influence of Carbon emission Disclosure, Good Corporate Governance, and Media Exposure on investor reactions. The population used is energy companies listed on the Indonesian Sharia Stock Index for 2021-2022. The number of samples in the study was 70, using the purposive sampling method. Meanwhile, the research data used is secondary data in the form of annual reports obtained from the IDX and issuer websites. The analytical method used is multiple linear regression analysis. The research results show that disclosure of carbon emissions significantly negatively affects investor reactions. This is because there is still very little socialization from the company regarding operational activities in the environment towards the community as shareholders. Meanwhile, Good Corporate Governance and Media exposure significantly affect investor reactions.
Determinants of Financial Inclusion and Financial Well-Being of MSMEs Entrepreneurs in Lamandau Regency Nurlina, Siti; Diky Paramitha
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9780.2024

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy, contributing greatly to job creation and economic growth. Financial inclusion and financial well-being of MSMEs entrepreneurs are important factors in improving the performance and competitiveness of MSMEs. The objective of this study is to examine the factors that influence financial inclusion and financial well-being. There are four independent variables tested, namely financial literacy, accessibility, affordability, and use. This study was conducted in Lamandau Regency, Central Kalimantan Province, Indonesia. The sample of this study was MSMEs entrepreneurs in Lamandau Regency, Central Kalimantan Province. Data were collected through questionnaires and processed using the smart-PLS application. The questionnaire was distributed to the MSMEs communication forum in the form of an e-form. The results of this study indicate that the factors that influence financial inclusion and financial well-being are financial literacy. The conclusion of this study is that financial literacy is a determining factor in financial inclusion and ultimately affects financial well-being. These results provide recommendations for the government to play an active role in providing financial education to the public, especially MSMEs entrepreneurs
The Influence of the Implementation of Regional Government Information Systems and Internal Government Control Systems on the Quality of Financial Reporting Naida, Nasrun; Din, Muhammad; Amir, Andi Mattulada
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9816.2024

Abstract

This study aims to (1) explain the implementation of the Regional Government Information System (SIPD), the Government Internal Control System (SPIP), and the Quality of Financial Reports (KLK); (2) assess the impact of the implementation of SIPD on KLK; and (3) evaluate the effect of the implementation of SPIP on KLK. This study uses the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) with WarpPLS 8.0 software, involving 128 respondents. The research findings show that (1) the majority of Regional Government Work Units support the implementation of SIPD and SPIP to improve KLK; (2) the implementation of SIPD has a positive and significant effect on KLK; and (3) the implementation of SPIP also has a positive and significant effect on KLK.
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.

Page 4 of 6 | Total Record : 52

 2   3   4   5   6 

Filter by Year

2021 2025


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)