cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tamara Limbunan
Contact Email
tamaralimbunan28@gmail.com
Phone
+6285255255175
Journal Mail Official
ana.mardiana1902@gmail.com
Editorial Address
Jl. Daeng Tata Raya, Hartoko Indah Blok 2V No. 5 Parangtambung
Location
Unknown,
Unknown
INDONESIA
Contemporary Journal on Business and Accounting
Published by Institut Transparansi dan Akuntabilitas Publik
ISSN : 27770877     EISSN : 27768996     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other
Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The author who submits a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or using a different format, it will be rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specified formatting requirements.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
 2   3   4   5   6 
Strengthening Economic Growth Through Islamic Insurance in Indonesia Anugrah, Alwarda; Samita, Samita; B, Fadilah Y.; Tenriwaru, Tenriwaru
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.67

Abstract

Purpose – The purpose of this research is to analyze how Islamic insurance can drive economic growth Design/methodology/approach – The method used is a literature review, involving library research and documentation from academic studies, scientific journals, and written reports on economic growth and Islamic insurance Findings – The findings show that Islamic insurance plays a significant role in economic growth by supporting national development, reducing poverty, and mitigating financial risks from unforeseen events Originality – This research examines the specific contributions of Islamic insurance to economic growth, focusing on its role in financing development, reducing poverty, and mitigating financial risks Keywords: Economic Growth, Islamic Insurance Paper Type Research Result
The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation Mardiana, Ana; Holly, Anthony; Jao, Robert
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.68

Abstract

Purpose – this study is to analyze the effect of the number of directors (consisting of the proportion of women on board, the size of directors and the presence of foreign directors) Design/methodology/approach – This study uses the theory of resource dependence. This study used purposive sampling method and in the sample pelicans used secondary data Findings – The results of this study indicate that the proportion of women in the board of directors is positive. The size of the Sukum board of directors has a significant positive effect on the company's reputation. The power of the foreign advisory board is a significant positive impact on reputational damage. This research shows that the company's reputation is not good for the company's reputation. the role of the company's reputation is able to mediate the need between the foreign board of directors and the company's financial persuasive persuasion Originality – The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021 Keywords : Company Reputation, Characteristics of the Board of Directors, Financial Performance Paper Type : Research Result
The Influence of Professional Socialization, Financial Rewards, and Job Market Capacity on The Interest in Becoming an Auditor With Self-Competence as a Moderating Variable Malakani, Rizma; Tenriwaru, Tenriwaru; Ramdani, Muh Reza
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.69

Abstract

Purpose - This study aims to examine the Influence of Professional Socialization, Financial Rewards, and Labor Market Capacity on Interest in Becoming an Auditor with Self-Competence as a Moderating Variable Design/methodology/approach – The research employs a quantitative method using questionnaires with a population of 157 individuals. The sample of 61 respondents was selected through random sampling. The research analysis utilizes multiple regression analysis conducted with SPSS software Findings – The results indicate that professional socialization does not have a positive and significant influence on interest in becoming an auditor. Financial rewards have a positive and significant influence on interest in becoming an auditor, while labor market capacity also demonstrates a positive and significant influence on interest in becoming an auditor. Additionally, self-competence moderates the influence of financial rewards and labor market capacity on interest in becoming an auditor Originality – This research used questionnaires with a population of 157 people, and the sample was selected using random sampling, resulting in 61 individuals being chosen as the sample Keywords: Professional Socialization, Financial Rewards, Labor Market Capacity, Interest in Becoming an Auditor, Self-Competence Paper type Research Result
Analysis of the PLN Peduli Program in the Context of Improving the Creativity and Economy of the Young Community of the Street Coffee Social Community Gautama, Wijaya
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.71

Abstract

Purpose – The purpose of this study is to find out how PT PLN (Persero) North Suluttenggo Distribution Main Unit manages the social and environmental responsibility program. Design/methodology/approach – This case study involved several small groups of youth in the cities of Manado, Tomohon and Bitung, North Sulawesi Province. Logical framework method through the development of the creative economy and Micro and Small Enterprise. Findings – The results of the study show that the social aspect of this program helps to increase the promotion of culinary beverages, especially coffee, in the cities of Manado, Tomohon, Bitung and its surroundings. In terms of economic aspects, this program strongly supports the economy and creativity of young people through Micro and Small Business booths that are mobile. Originality – This Research studies the development of the coffee community in Manado Keywords: Social and Environmental Responsibility, Corporate Social Responsibilities, Creative Economy, Micro and Small Enterprises, Street Coffee Paper Type Research Result
Implementation of Government Accounting Standards No. 07 and Management of Fixed Assets at the Regional Asset Financial Management Agency of Gowa Regency Febrianti, St Maimuna; Idrawahyuni, Idrawahyuni; Wahyuni, Wahyuni
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.81

Abstract

Purpose – This study aims to analyze the implementation of Government Accounting Standards No. 07 and Fixed Asset Management at the Regional Asset Financial Management Agency of Gowa Regency. Design/methodology/approach – This research uses a qualitative research method with a focus on the implementation of Government Accounting Standards and Fixed Asset Management. Findings – The results of this study indicate that the implementation of SAP No. 07 has been carried out in accordance with applicable provisions, but there are still technical obstacles, such as the lack of integration of the Electronic Regional Property (E-BMD) asset recording system with the Regional Government Information System (SIPD) regional financial system, as well as limited human resources in the implementation of asset inventory and assessment. Fixed asset management has been running according to regulations but its implementation in the field is still not optimal. Originality - This research lies in an in-depth study of the application of Government Accounting Standards by linking it to Fixed Asset Management. Keywords: GSAP No.07, Fixed Asset, SIPD, E-BMD, BPKAD
Indonesia Sovereign Wealth Fund and Accountability State Wealth Management: The Relevance of External Audit by the Office Public Accountant or Constitutional Audit by the State-Audit Board Tanjung, Afriansyah; Thahira, Agniya; Ummah, Maela Khoirul
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.82

Abstract

Purpose – This study explores the accountability framework of Indonesia’s Sovereign Wealth Fund (SWF), known as the Lembaga Pengelola Investasi (LPI) or Indonesia Investment Authority (INA), focusing on the legal and institutional mechanisms that ensure its transparent and professional operation. Design/methodology/approach – The research addresses concerns over the management of public wealth derived from the state budget and other state assets, emphasizing the relevance of dual oversight by the Audit Board of Indonesia (BPK) and Public Accounting Firms (KAP). Using a qualitative, library-based research methodology with conceptual and statute-based approaches, the study draws on legal statutes, academic literature, and international case studies—particularly Norway’s GPFG and Singapore’s Temasek Holdings. Findings – The Findings highlight that dual-audit mechanisms are both constitutionally mandated and functionally complementary: BPK ensures public accountability and legal compliance, while KAP provides internationally credible financial assurance to investors. Originality – The study identifies governance risks drawn from past corruption in State-Owned Enterprises (BUMN) and proposes a dual-audit framework as a safeguard against similar failures. It contributes to the legal and public finance discourse by providing a normative and empirical justification for multi-layered oversight in managing Indonesia’s strategic public investments. Keywords: INA, BPK, Public Accounting Firms, Dual-Audit Mechanism. Paper Type Research Result
The Influence of Herding Behaviour, Mental Accounting, and Regret Aversion Bias on Investment Decisions with Framing as a Moderating Variable Tuwo, Lukman; Mardiana, Ana; Dera, Jingga Azaria Yasi
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.93

Abstract

Purpose – This study aims to analyze the influence of herding behaviour, mental accounting, and regret aversion bias on investment decisions, as well as the role of framing as moderation variables in these relationships. Design/methodology/approach – The research was conducted on investors who have accounts at securities firms in Makassar City using purposive sampling methods. The samples used were 119 respondents who had met the research criteria. Data were obtained through questionnaires and analyzed using a moderated regression analysis. Findings – Research results show that herding behaviour, mental accounting, and regret aversion can have an effect on investment decisions. In addition, framing proved to be a moderation variable that strengthened the influence of herding behaviour on investment decisions. In contrast, framing weakens the relationship between mental accounting and regret aversion bias with investment decisions. This suggests that framing plays a greater role in influencing external and social behaviour bias, while psychological bias rooted in investors' cognitive and emotional internal processes is less affected by the way information is presented. Originality – This study contributes by integrating the framing variable as a moderator in the relationship between behavioral biases (herding behaviour, mental accounting, and regret aversion bias) and investment decisions, particularly among investors in Makassar City. Keywords: Herding Behaviour, Mental Accounting, Regret Aversion Bias, Investment Decision, Framing, Behavioral Finance Paper Type Research Result
The Effect of Intellectual Capital on Firm Value with Company Reputation and Financial Performance as Mediation Variables Jao, Robert; Kampo, Kunradus; Holly, Anthony; Bakrie, Irene
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.94

Abstract

Purpose – This research is aimed to determine the effect of intellectual capital on firm value with corporate reputation and financial performance as mediating variables. Design/methodology/approach – This research uses secondary data obtained by using documentation method. The data source in this research is the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period and have score Corporate Image Index (CII) published by Frontier Consulting Group. The sample were selected using purposive sampling method, with a total sample of 39 data. Method used in this research is path analysis. Findings – The result of this research indicate that intellectual capital has a positive and significant effect on company reputation. Intellectual capital has a positive and significant effect on financial performance. Company reputation has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Company reputation is able to mediate the effect of intellectual capital on firm value. Financial performance is able to mediate the effect of intellectual capital on firm value. Originality – This study integrates corporate reputation and financial performance as mediating variables in the relationship between intellectual capital and firm value, focusing on the banking sector in Indonesia that possesses a Corporate Image Index (CII) score. Keywords: Intellectual Capital, Firm Value, Company Reputation, Financial Performance Paper Type Research Result
The Effect of Effectiveness Ratio, Efficiency Ratio, and Fiscal Independence on Financial Distress of Local Governments in Regencies and Cities in Indonesia for the 2022-2023 Period Athaya, Atha; Gamayuni, Rindu Rika
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.95

Abstract

Purpose – This study aims to examine the effect of effectiveness ratio, efficiency ratio, and fiscal independence on financial distress in local governments of regencies and cities in Indonesia for the 2022-2023 period. Design/methodology/approach – This research uses a quantitative method with secondary data obtained from the audited Local Government Financial Reports (LKPD) and the Fiscal Capacity Index issued by the Ministry of Finance. The analysis was conducted using binary logistic regression. Findings – The results show that the effectiveness ratio has a negative and significant effect on financial distress, while the efficiency ratio has a positive and significant effect. Fiscal independence has a negative and significant effect, indicating that higher autonomy reduces the risk of fiscal distress. Originality – This study provides empirical evidence on how local government financial performance affects fiscal distress by integrating effectiveness, efficiency, and fiscal independence ratios in one model. Keywords: Effectiveness Ratio, Efficiency Ratio, Fiscal Independence, Financial Distress, Local Government. Paper type Research Result
Pok Pek Prak: Sundanese Local Wisdom as the Foundation for Financial Reporting among Micro, Small, and Medium Enterprises (MSMEs) Yanti, Yanti; Sujaya, Fista Apriani; Sihabudin, Sihabudin; Savitri, Citra
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.97

Abstract

Purpose – This study was conducted to examine the extent to which the Pok Pek Prak culture is used as a conceptual foundation in the preparation of financial statements. Design/methodology/approach – This research employs a qualitative method with a phenomenological approach. The data used consists of primary data obtained through interviews with MSMEs (Micro, Small, and Medium Enterprises) managers operating in the culinary sector. Findings – The results show that the Pok Pek Prak culture has already been implemented in the management of MSMEs. Furthermore, this culture should be applied as a foundation in financial reporting, as it reflects the values of Sundanese local wisdom. The values embodied in Pok Pek Prak can be instilled in individuals managing financial reports, thereby enhancing the quality and accountability of those reports. Originality – This study explores the extent to which the Pok Pek Prak culture can serve as a conceptual foundation for the preparation of MSME financial statements in West Java. Keywords: Pok Pek Prak, Sundanese local wisdom, MSMEs. Paper Type Research Result

Page 6 of 6 | Total Record : 60

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA) Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA) Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA) Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA) Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA) Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA) Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)