cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sigit Kurniawan
Contact Email
lppm@politeknikjambi.ac.id
Phone
+6285378566969
Journal Mail Official
johan@politeknikjambi.ac.id
Editorial Address
LP2M Politeknik Jambi Jln. Lingkar Barat 2, Bagan Pete Kota Jambi, Indonesia
Location
Kota jambi,
Jambi
INDONESIA
Journal of Applied Accounting And Business (JAAB)
Published by Politeknik Jambi
ISSN : 26855569     EISSN : 26862638     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 154 Documents
 12   13   14   15   16 
EVALUATING THE PERFORMANCE OF ONLINE FOOD DISTRIBUTION SYSTEMS: A CUSTOMER PERSPECTIVE IN JAMBI CITY Suryani, Bella; Mulyono, Achmad; Zaqy, Sandi Yudha Barri
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.530

Abstract

This study aims to analyze the influence of delivery delays, order inaccuracies, and courier capacity limitations on the distribution performance of online food delivery (OFD) services in Jambi City from a customer perspective. This study used a quantitative approach with 100 respondents who had used OFD services more than twice. Data were collected through an online questionnaire and analyzed using multiple linear regression with the help of SPSS. The results showed that all three independent variables simultaneously had a significant effect on distribution performance. Partially, the variables of order inaccuracies and courier capacity limitations had a positive and significant effect on distribution performance, while delivery delays had no significant effect. The Adjusted R Square value of 39.4% indicates that the model is able to explain variations in distribution performance quite well. These findings indicate that the effectiveness of the courier operational system and the accuracy of order processing play an important role in improving the efficiency of the OFD supply chain in medium-sized urban areas such as Jambi. The results of this study are expected to provide a strategic basis for service providers in improving delivery systems and logistics capacity management.
Paradigma Baru Balanced Scorecard : Peran Penting Perspektif Digital dan Keberlanjutan Mardiyani, Nabilah; Biswan, Ali Tafriji
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.535

Abstract

Digital transformation is fundamentally changing the way organizations design, implement, and evaluate performance measurement systems. The Balanced Scorecard (BSC), a framework that has been in use for more than two decades, is now in a reinvented phase to address the challenges of real-time analytics, big data, AI-driven decision-making, and the needs of digital organizations. This literature review examines the evolution and reinvention of the BSC based on 20 scientific journals (10 Scopus, 10 SINTA), while also mapping how the BSC concept evolved toward the Digital Balanced Scorecard (DBSC) in the sustainability aspect. The study shows that the BSC is not extinct but has undergone significant adaptations to incorporate digital metrics, technological capabilities, and sustainability integration. The analysis also identified research gaps related to the integration of the BSC with digital aspects and ESG-based digital performance. This study identified gaps in the integration of ESG metrics, digital capabilities, data governance, and dynamic performance systems. This study provides theoretical contributions in the form of a conceptual model of the digital BSC and recommendations for future research.
INTEGRASI AKUNTANSI MANAJEMEN STRATEGIS DALAM MANAJEMEN RISIKO DAN KINERJA KEUANGAN BANK: SEBUAH KAJIAN LITERATUR SISTEMATIS Dermawan, Irvan; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The banking industry operates in an environment characterized by high uncertainty, increasing regulatory demands, and rapid technological transformation, exposing banks to various risks that may threaten financial stability and performance. This study conducts a systematic literature review to examine how the integration of Strategic Management Accounting (SMA) and Enterprise Risk Management (ERM) can strengthen risk-based decision-making and enhance the financial performance of banks. Using the PRISMA protocol, relevant studies published between 2010 and 2025 were identified from major academic databases and synthesized thematically. The review reveals that SMA provides forward-looking strategic information—such as cost structures, profitability analysis, and scenario projections—that enriches ERM’s risk assessment and mitigation processes. ERM, in turn, offers a structured governance framework that ensures consistent utilization of SMA information across decision-making levels. The integration of SMA and ERM is found to positively influence key financial indicators, including ROA, ROE, BOPO, and NPL, through improved efficiency, enhanced internal control, and more accurate risk evaluation. However, existing studies tend to discuss SMA and ERM separately, with limited empirical evidence on their combined effect in the banking sector. This study contributes by proposing an integrated conceptual model and highlighting future research opportunities to empirically validate SMA–ERM integration, particularly in the context of digital banking risks.
AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG IMPLEMENTASI PSAK 115 DALAM MENCIPTAKAN NILAI BAGI PEMEGANG KEPENTINGAN Febryan, Hilmi; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.537

Abstract

This systematic literature review examines the complex organizational transformation driven by the adoption of PSAK 115 (IFRS 15) in Indonesia, focusing on the pivotal role of Strategic Management Accounting (SMA) as a key driver and integrator. The study, based on an analysis of 20 key journal articles, finds that the shift from a rule-based to a principle-based revenue recognition standard presents significant conceptual and practical challenges, particularly in developing economies. It reveals that effective implementation and value creation extend beyond mere technical compliance, relying on a synergy of strong management control systems, adequate technological infrastructure, competent human resources, and sound corporate governance all strategically orchestrated through SMA frameworks. The findings confirm that integrating PSAK 115 with SMA facilitates not only successful implementation but also comprehensive multi-stakeholder value creation. This includes financial benefits such as improved reporting quality and reduced cost of capital, alongside non-financial gains like enhanced transparency, accountability, and stakeholder engagement. Ultimately, the research concludes that the strategic integration of PSAK 115 and SMA is a crucial investment for building sustainable competitive advantage and organizational legitimacy within Indonesia's dynamic business environment, requiring contextual adaptation of global standards to local realities.

Page 16 of 16 | Total Record : 154

 12   13   14   15   16 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): JAAB - Desember 2025 Vol. 7 No. 1 (2025): JAAB - Juni 2025 Vol. 6 No. 2 (2024): JAAB - Desember 2024 Vol. 6 No. 1 (2024): JAAB - Juni 2024 Vol. 5 No. 2 (2023): JAAB - Desember 2023 Vol. 5 No. 1 (2023): JAAB - Juni 2023 Vol. 4 No. 2 (2022): JAAB - Desember 2022 Vol 4 No 2 (2022): JAAB - Desember 2022 Vol. 4 No. 1 (2022): JAAB - Juni 2022 Vol 4 No 1 (2022): JAAB - Juni 2022 Vol. 3 No. 2 (2021): JAAB - Desember 2021 Vol 3 No 2 (2021): JAAB - Desember 2021 Vol 3 No 1 (2021): JAAB - Juni 2021 Vol. 3 No. 1 (2021): JAAB - Juni 2021 Vol. 2 No. 2 (2020): JAAB - Desember 2020 Vol 2 No 2 (2020): JAAB - Desember 2020 Vol. 2 No. 1 (2020): JAAB - Juni 2020 Vol 2 No 1 (2020): JAAB - Juni 2020 Vol 1 No 1 (2019): JAAB - Juni 2019 Vol. 1 No. 1 (2019): JAAB - Juni 2019 More Issue