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JRABA
Published by Universitas Airlangga
ISSN : 25481401     EISSN : 25484346     DOI : 10.20473
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into two disicplines (1) Accounting and (2) Business Administration.This field is further divided into the following specific areas. 1. Business Administration : Finance, Marketing, HR Management, Strategic ` Management, Operation, Ethics, and Entrepreneurship 2. Accounting : Public Sector Accounting, Tax, Finance Accounting, Management Accounting, Audit, Informational System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 127 Documents
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Back Matter Volume 9 Number 2 JRABA, Admin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Back Matter Volume 9 Number 2
STOCK LIQUIDITY: THE ROLES OF FOREIGN AND LOCAL INSTITUTIONS Ardan Ardiyanto; Ani Wilujeng Suryani; Ammar Bin Asbi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.68608

Abstract

High or low liquidity of stocks can affect investment decisions, liquid stocks tend to attract the attention of investors. One factor that can affect stock liquidity is institutional ownership. This study aims to determine the effect of foreign and local institutional ownership on stock liquidity. This research sample uses stock data on IDX and stock ownership data on KSEI in 2021. Stock liquidity data is calculated using the bid-ask spread. The hypothesis was tested using the quantile regression method. The results of this study indicate that foreign and local institutional ownership has a positive effect on stock liquidity. However, the coefficient value of foreign institutions is greater than that of local institutions, which means that foreign institutional ownership dominates in driving stock liquidity. These findings contribute theoretically to the validity of agency conflicts and some practically. First, these results can be used for investors in considering their investment decisions in stocks that have foreign and local institutional ownership structures. Second, these results can be used by management to consider the impact of the institutional ownership structure within the company.
ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN TRANSFORMATIONAL LEADERSHIP AND ENVIRONMENTAL PERFORMANCE: EVIDENCE FROM HOTELIERS Dyang Ramadhanty Irmy; Ruth Samantha Hamzah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.71888

Abstract

This research aims to analyze the impact of the implementation of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on the environmental performance of hotel companies in Palembang, Indonesia. The research was conducted using a descriptive quantitative approach. Data were collected through questionnaires distributed to 36 hotels, resulting in 108 respondents. Data analysis was conducted using SmartPLS (Smart Partial Least Square) software by performing descriptive statistical analysis and multiple linear regression to test the relationships between variables. The analysis results show that EMA and GTL each have a positive and significant impact on the company's environmental performance. EMA allows the company to monitor and improve the efficiency of environmental management, while GTL motivates employees to be more concerned about environmental issues. These findings provide practical recommendations for hotel companies to adopt EMA and implement GTL leadership style as part of their strategy to improve environmental performance. The integration of these two approaches can help companies achieve sustainability goals more effectively. This research is novel as it focuses on the hospitality industry, which has rarely been the subject of study. Additionally, this research combines EMA and GTL analysis to explore their impact on the company's environmental performance.
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES M. Syahrudin; Sani Susanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72239

Abstract

Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological interventions. This study aims to explore how Blockchain and Internet of Things (IoT) technologies have been utilized in anti-fraud systems over the past decade. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA framework and conducted using the Watase Uake platform, this study analyzed 69 articles indexed in Scopus from 2015 to 2025. The analysis revealed a significant rise in research activity on this topic since 2019, peaking in 2022. The findings indicate that Blockchain’s decentralization and immutability, combined with IoT’s real-time monitoring capabilities, create a synergistic effect in enhancing fraud detection and prevention mechanisms. Empirical examples, such as fuel distribution frau d in Pertamina, illustrate how these technologies can reduce information asymmetry and improve audit quality. This study contributes to the literature by offering an integrated framework for leveraging emerging technologies in building transparent, secure, and efficient anti-fraud systems.
INFLUENCE REWARD AND CONTROL SYSTEMS ON CORPORATE PERFORMANCE: AN ORGANIZATIONAL CULTURE PERSPECTIVE Sekar Mayangsari; Tutik Siswanti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72302

Abstract

This study aims to examine influence of reward systems, process and structure management control systems on organizational performance, and to analyze the moderating role of organizational culture. Sample is 205 respondents representing restaurant businesses in the JABODETABEK are were selected by purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results showed that the reward system (β = 0.399; t = 4.996; p = 0.000) and process management control systems (β = 0.095; t = 4.888; p = 0.000) a positive and significant influence on organizational performance. In contrast, the structural management control system did not influence (β = 0.044; t = 0.677; p = 0.499). Furthermore, organizational culture failed to moderate the influence of reward systems, PMCS, and SMCS on performance, with p-values of 0.898, 0.874, and 0.909, respectively. The Adjusted R² value of 0.564 indicates that 56.4% of the variation in organizational performance is explained by the changes in the independent variables included in the model. The results highlight the importance of aligning reward systems and control processes with the organizational context. Practically, the findings guide restaurant managers to implement transparent reward systems and adaptive control processes to improve performance. This study is limited by its focus restaurants in a specific region and its reliance on self-reported survey data, which may introduce response bias. Future research should consider expanding the sample across industries and regions, integrating qualitative methods, and examining other contextual variables that may strengthen the moderating role of organizational culture.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON DEBT POLICY: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL COMPANIES Muhammad Gifari; Aloysius Harry Mukti; Wijaya Triwacananingrum
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.62905

Abstract

This study examines the influence of good corporate governance mechanisms specifically institutional ownership and managerial ownership on debt policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The research addresses a gap in previous studies that have shown inconsistent findings regarding the relationship between ownership structure and debt policy in emerging markets. Using a purposive sampling method, 217 firm-year observations were analyzed through linear regression analysis. The empirical results reveal that both institutional ownership and managerial ownership have no significant effect on debt policy, indicating that ownership structures do not play a dominant role in determining financing decisions. However, liquidity (measured by the current ratio) and firm size are found to have a positive and significant effect on debt policy, suggesting that companies with higher liquidity levels and larger firm sizes tend to utilize more debt in their capital structure. These findings contribute to the understanding of how corporate governance and firm characteristics influence debt financing behavior in Indonesia’s non-cyclical consumer sector and offer practical implications for policymakers, investors, and corporate managers in enhancing governance and financial decisionmaking practices.
PUBLIC PERCEPTIONS OF THE GREAT SEA WALL: A NETNOGRAPHIC STUDY ON PUBLIC BUDGETING, TRUST, AND RESISTANCE Fahrudin Pasolo; Muhammad Ridhwansyah Pasolo; Zakaria Hatta; Abdul Rasyid
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.77875

Abstract

The Great Sea Wall (GSW), valued at USD 80 billion and announced in 2025, sparked debate in Indonesia during fiscal austerity. This study fills a gap by examining TikTok citizen discourse on fiscal governance and legitimacy, areas rarely explored in accounting and public budgeting research. Data were collected from 1,568 comments on President Prabowo Subianto’s viral speech and filtered by likes and replies to capture the most resonant voices. Using manual thematic coding and NVivo visualization, four dominant themes emerged: concerns over budget efficiency, corruption, cynicism about policy continuity, and critiques of Java-centric development, with limited support framed around national pride and security considerations. Word-frequency analysis confirmed the centrality of fiscal terms such as “budget,” “corruption,” and “government.” Findings show that citizens evaluate megaprojects mainly through transparency, accountability, and distributive justice. This study contributes to public sector accounting and public budgeting literature by demonstrating how digital discourse functions as an informal arena of fiscal accountability and legitimacy assessment. The study concludes that integrating digital sentiment with performance-based budgeting, e-budgeting, and participatory oversight can strengthen fiscal legitimacy and restore citizen trust.
THE INFLUENCE OF THE BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INTHE LISTED COMPANY OF INDONESIA STOCK EXCHANGE (IDX) Retno Fitri Febrianty; Nadia Anridho
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 2 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i2.60176

Abstract

This study aimed to identify and examine the influence of board diversity on corporate social responsibility disclosure. Public companies (excluding companies in the financial sector) registered in the Indonesia Stock Exchange (BEI) in the year 2016-2018 were used in this study. There are 1250 samples obtained from purposive sampling that has met determined criteria. This study uses a quantitative approach with the ordinary least square (OLS) analysis method with SPSS ver.24 software. This study's result shows that board diversity has a significant negative effect on corporate social responsibility disclosure. This result indicates that the more diverse board of directors, the lower company’s corporate social responsibility disclosure.
ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) AND FIRM VALUE: EVIDENCE FROM NON-FINANCIAL COMPANIES IN INDONESIA: Samuel Sitinjak; Fida Muthia; Kemas M. Husni Thamrin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 2 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i2.64107

Abstract

This study aims to empirically examine the impact of Environmental, Social, and Governance (ESG) on firm value in Indonesia. ESG Score published by refinitiv workspace is used as independent variable, while firm value is measured using Tobins’Q. Profitability, firm size and industry sector are used asa control variables in this study. 59 non-financial companies in Indonesia from 2017 to 2022 are used as the sample of this study. The data is analysed using Random Effect Model (REM). The results of the study indicate that Environmental, Social, and Governance (ESG) has a significant positive impact on firm value (Tobin's Q). Additionally, the control variable Return on Assets (ROA) also shows a significant positive effect on firm value, whereas company size (SIZE) demonstrates a significant negative impact on firm value. This gives implication that sustainable information may be perceived as a positive signal for investors.
THE ROLE OF LOVE OF MONEY, THE UNDERSTANDING OF TAX, AND TAX SANCTION ON TAX EVASION – TRI PANTANGAN AS MODERATING VARIABLE Sri Ayem; Fuadhillah Kirana Putri; Cia Zulviatul Azkiah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.65012

Abstract

This study examines the effect of love of money, understanding of tax law, and tax sanctions on tax evasion in Yogyakarta City with Tri Pantangan as a moderating variable. Tri Pantangan is a teaching concept by the Father of Indonesian Education, Ki Hadjar Dewantara. This concept includes three prohibitions: prohibition from abuse of power, financial violations, and immoral behaviour. Understanding and complying with these prohibitions can influence taxpayers' behaviour toward understanding tax laws and encourage compliance through moral teachings. Therefore, Tri Pantangan, in terms of tax evasion behaviour compliance, is the reason for being a moderating variable in this study. Data was collected using a convenience sampling technique, generating 45 respondents as the sample. The findings of data analysis using SPSS version 23 show that Tax evasion has negative significant influences on love of money. Understanding of tax law has positive effect on tax evasion. Tax Sanction significantly positively affects the Tax Evasion. Tri Pantangan moderates the relationship between love of money and tax evasion, reinforcing the negative influence of love of money on tax evasion. Tri Pantangan is unable to moderate the relationship between understanding tax law and tax evasion. Tri Pantangan does not moderate the relationship between tax sanction and tax evasion. The result of this study can be beneficial for tax authorities to formulate more effective tax policies in tightening tax sanctions and integrate Tri Pantangan into tax socialization as well as character education programs as informal efforts to reduce the intention to commit tax evasion.

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