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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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THE INFLUENCE OF FINANCIAL FACTORS, ESG, AND INFLATION ON STOCK RETURNS IN THE BANKING SECTOR LISTED ON THE IDX IN 2019-2023 Nabilla Farirah; Agung Putra Raneo; Nyimas Dewi Murnila Saputri
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.v10i2.70199

Abstract

This study aims to determine the effect of financial factors, ESG and inflation on stock returns of banks listed on the IDX in 2019-2023. The sampling method uses a purposive sampling method so that 70 selected samples are obtained from the banking sector listed on the IDX. The regression estimation analysis technique to test the theory and find the relationship between variables uses panel data linear regression with the Common Effect Model. The results of the study show that ROA has a significant effect on stock returns. While LDR, NPL, CAR, ESG and inflation do not have a significant effect on stock returns. LDR, NPL, ROA, CAR, ESG, and inflation have a significant effect on stock returns simultaneously.
CONTEMPORARY FRAUD RESEARCH: THE DEVELOPMENT OF FRAUD IN INDONESIAN JOURNAL Nanak Andrean Prayoga; Saring Suhendro; Liza Alvia
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.v10i2.71481

Abstract

This study aims to provide an overview of the development of fraud research in Indonesia and identify opportunities for fraud research in the future. This research uses the charting the field method to analyze articles based on the type of fraud, proxy, research methodology, population and theory used. This study analyzed 133 articles published in 25 nationally accredited journals. The results found that most of the published articles still discuss fraud in general, followed by financial statement fraud and corruption. This finding contradicts the results of the ACFE (2024) survey which states that 89% of global fraud cases are cases of asset misuse. The proxy for financial statement fraud is dominated by M Score and F Score, while the majority of corruption uses the corruption perception index proxy. Then, the proxy for asset misuse is only proxied by the procurement of goods. However, based on a survey conducted by ACFE (2024), there are 9 asset misuse schemes identified based on 1709 cases, including noncash, billing, expense reimbursement, check and payment tampering, cash on hand, skimming, cash larceny, payroll, register disbursements. In addition, the dominant research method used is the survey method, followed by the analytical method, so future researchers need to consider other research methods that are still little used to explain fraud, such as experiments and literature reviews. The most frequently studied population is local government. However, this condition is not in accordance with the results of the Indonesian Fraud Survey, which shows that the industries most harmed by fraud are the banking, mining and health industries. The most surprising result is that the fraud triangle is the most widely used theory, even in the last five years.
HOW CSR DISCLOSURE IMPACT ACCOUNTING CONSERVATISM? THE MEDIATING ROLE OF GOVERNMENT OWNERSHIP AND CSR COMITTEE Suhita Whini Setyahuni; Agus Triyani
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.v11i1.75215

Abstract

This study examines the effect of CSR disclosure on accounting conservatism, with government ownership and CSR committees as moderating variables. Analyzing 185 firm-year observations from 63 listed companies in the mining and energy sectors (2019–2022), we employ Moderated Regression Analysis (MRA) to test the hypotheses. Our findings indicate that CSR disclosure positively affects accounting conservatism. Furthermore, government ownership significantly moderates this relationship, whereas CSR committees do not function as a moderating factor. This research contributes empirical evidence to agency theory by demonstrating the monitoring role of government ownership and introduces a refined measurement for accounting conservatism.
BARGAINING MANAGEMENT STRATEGY, ACCOUNTING FOR LOVE AND LANGUAGE IN THE FRAME OF PHILOSOPHY IBNU SINA Arif Widyatama; Tjiptohadi Sawarjuwono
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.v11i1.77859

Abstract

This article aims to examine and reconstruct the concept of Small and Medium Enterprises (SMEs) bargaining strategy as a source of relational competitive advantage, especially when compared to the strategic approach of large companies that tend to be impersonal. This study proposes that MSMEs' bargaining strategy is not merely an economic mechanism, but also a social and moral practice that can strengthen long-term relationships between sellers and buyers. By integrating the concepts of love, accounting language, and transaction ethics, this article uses the philosophical framework of Ibn Sina which is based on two main principles, namely Divine Light and Existence. Through a conceptual-philosophical approach, this study shows that the implementation of a bargaining strategy based on Ibn Sina's philosophy requires three main prerequisites: (1) the intention of MSMEs that is rooted in divine values, (2) the use of contextual and adaptive economic communication language towards transaction partners, and (3) the morality of business actors in conveying values ​​and prices honestly to build emotional bonds based on mutual trust. This article contributes to the literature on accounting and MSME strategy by offering an alternative perspective based on Islamic philosophy that places love, ethics, and human relations as the foundation of economic practice.
THE ROLE OF DIGITAL TAXATION IN DIGITAL TAX AWARENESS THROUGH DIGITAL TAX LITERACY: EVIDENCE FROM INDONESIA'S GENERATION Z Rissa Anandita; Raden Roro Diana Atika Ghozali; Naila Hanum; Gabrielle Selma Jonetta Silalah
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.v10i2.79881

Abstract

Generation Z, often called digital natives, has unique characteristics that influence how they perceive and fulfill tax obligations in the digital era. However, many young Indonesians are still unfamiliar with the concept of digital taxes applied to everyday online transactions. This study aims to examine the relationship between digital taxation and digital tax awareness, with digital tax literacy acting as a mediating variable among Generation Z in Indonesia. Using a quantitative research design, the study employed Partial Least Squares (PLS) analysis through the SmartPLS 3 application. The population consisted of Generation Z individuals in Indonesia, selected using purposive sampling, resulting in 301 respondents. Data were collected through a structured, closed-ended questionnaire. The results reveal four main findings. First, digital tax literacy positively influences digital tax awareness, showing that greater understanding leads to higher awareness. Second, digital taxation positively affects digital tax awareness, suggesting that implementing digital tax policies increases public understanding of tax compliance. Third, digital taxation strongly impacts digital tax literacy, emphasizing the role of tax systems in shaping knowledge of digital tax mechanisms. Lastly, digital tax literacy significantly mediates the relationship between digital taxation and digital tax awareness, highlighting its key role in strengthening the effectiveness of digital tax implementation among Generation Z in Indonesia.
IT INVENTORY QUALITY AND BUSINESS PERFORMANCE IN INDONESIAN BONDED ZONES: THE MEDIATING ROLE OF AIS EFFECTIVENESS Anggi Prastyono; Raditya Hendra Pratama
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.v11i1.82453

Abstract

This study aims to analyze the role of IT inventory quality and information quality in optimizing the business performance of companies in bonded zones, with Accounting Information System (AIS) effectiveness serving as a mediating variable. Despite their vital contribution to national exports, these companies often face suboptimal business performance due to challenges in effective AIS management. Employing a quantitative approach, this study utilizes a survey design with 166 respondents comprising professionals from bonded zone companies in Banten Province and officials from the Directorate General of Customs and Excise (DJBC). The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results indicate that IT inventory quality has a significant positive effect on both information quality and AIS effectiveness. Furthermore, AIS effectiveness is proven to directly enhance business performance. A key finding reveals that while information quality does not directly influence business performance, it exerts a positive and significant impact when mediated by AIS effectiveness. The primary implication of this study is that bonded zone companies should prioritize enhancing AIS effectiveness, as it serves as a crucial mediator that translates investments in IT and information quality into improved business performance.
ACCOUNTING SKILLS GAP IN THE DIGITAL TRANSFORMATION ERA Kevin Annabel Wijaya; Ani Wilujeng Suryani; I Gusti Ary Suryawathy
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.v11i1.86886

Abstract

This study aims to analyze the professional skills required of accountants in Indonesia, Malaysia, and Singapore in facing the digital transformation. The method used is content analysis of 1,236 job advertisements on jobstreet.com, classified into five categories of professional skills according to International Education Standards, namely intellectual, interpersonal and communication, personal, organizational, and technical skills. The data were analyzed using the Kruskal-Wallis and Mann-Whitney U tests to determine the differences in skills between countries and job fields. The results showed that there were differences in the skills required, with Indonesia requiring more technical skills due to its focus on efficiency and digitization, while Malaysia and Singapore emphasized personal skills such as responsibility, adaptability, and work ethics. Meanwhile, the accounting field also requires a different focus on skills, where finance requires interpersonal skills, auditing requires personal and organizational skills, while taxation requires more technical and analytical skills. These findings have implications for accounting graduates to be able to prepare the professional skills needed in the world of work in order to be able to compete in the era of industry 5.0.

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