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INDONESIA
Jurnal Bisnis Manajemen dan Akuntansi
Published by Universitas Insan Pembangunan Indonesia
ISSN : -     EISSN : 2715128X     DOI : 10.58217
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JUBISMA diterbitkan oleh LPPM Universitas Insan Pembangunan Indonesia merupakan Jurnal Ilmu Manajemen dan Akuntansi fokusnya di bidang Manajemen dan Akuntansi yang memuat hasil penelitian murni dan terapan dengan scope : Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Produksi/Operasional, Manajemen Stategik, Sistem Informasi Manajemen, Manajemen Organisasi, Manajemen Perkantoram, Kepemimpinan, Akuntansi Umum, Akuntansi Keuangan,Akuntansi Biasa, Akuntansi Koperasi, Akuntansi Sektor Publik, Sistem Informasi Akuntasi, dan Auditing. Jurnal JUBISMA diterbitkan 2 (dua) kali dalam satu tahun pada bulan Mei dan November. Redaksi mengundang para peneliti, praktisi dan Mahasiswa untuk menulis perkembangan manajemen dan akuntansi di Indonesia. Scope : Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Produksi/Operasional, Manajemen Pemasaran Manajemen Stategik, Sistem Informasi Manajemen, Manajemen Organisasi, Manajemen Bisnis Manajemen Perkantoram, Kepemimpinan Akuntansi Umum, Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Koperasi, Akuntansi Sektor Publik, Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 222 Documents
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PENERAPAN STANDAR GRI 2021 DALAM LAPORAN KEBERLANJUTAN PADA PT . BUMI RESOURCE TBK TAHUN 2023 Saputra, Ananda; Juliharsya, Arya Dwi; iswandi, Anastasya salsabila
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.249

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Standar Global Reporting Initiative(GRI) 2021 dalam Laporan Keberlanjutan PT Bumi Resources Tbk tahun 2023 sebagaisalah satu perusahaan batubara terbesar di Indonesia. Penelitian menggunakanpendekatan kualitatif deskriptif dengan metode studi kasus dan teknik pengumpulan datamelalui studi dokumentasi terhadap Sustainability Report perusahaan. Analisis datadilakukan menggunakan analisis isi (content analysis) untuk mengidentifikasi tingkatpengungkapan indikator GRI 200 (ekonomi), GRI 300 (lingkungan), dan GRI 400 (sosial).Hasil penelitian menunjukkan bahwa PT Bumi Resources Tbk telah mengungkapkansebagian besar indikator ekonomi dan sosial secara relatif komprehensif, terutama terkaitkinerja ekonomi, tata kelola, keselamatan dan kesehatan kerja, serta pengembangansumber daya manusia. Namun demikian, pengungkapan indikator lingkungan masihterbatas, khususnya pada aspek emisi tidak langsung dan pengelolaan dampak lingkunganyang lebih rinci. Temuan ini mengindikasikan bahwa meskipun perusahaan telahmengadopsi Standar GRI 2021 sebagai kerangka pelaporan, masih terdapat ruangperbaikan dalam meningkatkan transparansi dan akuntabilitas lingkungan gunamendukung praktik keberlanjutan yang lebih seimbang dan berkelanjutan di sektor energi.
UNDERSTANDING GEN Z’S PURCHASE DECISION: THE ROLE OF CONSUMER CONFUSION AND INFORMATION OVERLOAD Stiadi, Muhamad; Sukmawati, Sukmawati; Rifqi, Andi
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.251

Abstract

This research is intended to examine how consumer confusion and information overload affect purchasing decisions among Generation Z. The findings indicate that consumer confusion does not significantly impact purchasing decisions, whereas information overload demonstrates a significant effect. The study adopts a quantitative approach involving three variables: consumer confusion and information overload as independent variables and purchasing decisions as the dependent variable. Primary data were collected through questionnaires distributed to 184 Generation Z respondents. The data analysis process included validity and reliability testing, classical assumption testing, as well as statistical analyses such as correlation, coefficient of determination, regression, and hypothesis testing. The results reveal that, partially, consumer confusion does not significantly influence purchasing decisions, reflected by a Beta value of 1%. In contrast, information overload shows a strong and significant effect with a Beta value of 82.5%. Simultaneously, both variables significantly influence purchasing decisions, as indicated by an R² value of 67.2%. These findings suggest that companies should consider both factors when aiming to enhance consumer purchasing decisions.
INNOVATION, SUSTAINABILITY, AND STRATEGIC LEADERSHIP IN GLOBAL TRANSFORMATION Asbari, Masduki; Novitasari, Dewiana
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.252

Abstract

Global transformation driven by digital disruption, institutional fragmentation, and sustainability imperatives demands integrated organizational responses that transcend conventional silos between innovation, environmental stewardship, and strategic leadership. Yet empirical research from emerging economies remains fragmented, with few studies illuminating how these three dimensions interact as complementary forces within resource-constrained contexts. This qualitative multiple case study investigates the integrative pathways through which innovation capability, sustainability orientation, and strategic leadership synergistically drive organizational transformation in Indonesian organizations operating within dynamic global markets. Employing thematic analysis of in-depth interviews with 24 leaders and innovation actors across three contrasting organizational contexts (manufacturing, financial services, and technology), the study identifies four core integration mechanisms: vision-alignment coherence, adaptive capability orchestration, stakeholder-centric value creation, and transformative learning systems. Findings reveal that transformation success depends not on isolated excellence in any single dimension but on deliberate architectural alignment between vision-setting leadership, innovation as strategic practice, and sustainability as operational imperative. The study's novelty lies in its integrative framework—distinct from prior studies treating these dimensions separately—its grounding in emerging-economy realities rather than Western-centric assumptions, and its qualitative depth revealing the cognitive, cultural, and institutional conditions enabling systemic transformation. Practically, these findings offer leaders actionable pathways for embedding sustainability and innovation within strategic systems, while advancing theory by demonstrating how dynamic capabilities operate as integrated transformation mechanisms. This research contributes to the scholarly discourse on how organizations in emerging economies can achieve competitive resilience through purposeful alignment of innovation, sustainability, and strategic leadership in global transformation.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITY, AND AUDIT QUALITY ON TAX AVOIDANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Limantoro, Prisca Arum; Ardini, Lilis
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.256

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), leverage, profitability, and audit quality on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Tax avoidance is measured using the Effective Tax Rate (ETR), CSR is measured using the Corporate Social Responsibility Index (CSRI) based on the Global Reporting Initiative (GRI) G4 guidelines, leverage is proxied by the Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and audit quality is measured using a dummy variable distinguishing between Big Four and non-Big Four public accounting firms. This study employs a quantitative approach using secondary data in the form of companies’ financial statements and sustainability reports. The data are analyzed using multiple linear regression with the assistance of SPSS software. The results show that CSR and leverage have a positive effect on tax avoidance, while profitability has a negative effect on tax avoidance, and audit quality has no effect on tax avoidance. Accordingly, CSR activities and debt utilization may be used as tax efficiency strategies, whereas companies with higher profitability tend to be more compliant with tax regulations. The insignificance of audit quality suggests that differences in audit firm size do not determine firms’ propensity to engage in tax avoidance, as auditors are bound by the same auditing standard.
THE INFLUENCE OF PROMOTIONAL STRATEGIES ON THE DECISION TO CHOOSE TO STUDY AT BESTARI UNIVERSITY SERANG Wijaya, Aden; Yubaedah, Ida
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.258

Abstract

ABSTRACT This study aims to determine the influence of promotional strategies on the decision to study at Bestari University. The research method used was a quantitative survey. Data collection techniques included initial observations, interviews with the Vice Chancellor, and online questionnaires. Accidental sampling was used as the sampling technique. The results of this study revealed a regression equation: Y =8.207 + 0.568X, with a KD (R2) value of 0.473, or 47.3%. The Pearson correlation coefficient (0.696) ranged from 0.60 to 0.79, indicating a strong influence between promotional variables on the decision to study at Bestari University. The calculated t-value of 6.711 was greater than the t-table value of 0.67964, indicating a significant level (Sig t = 0.001 < 0.05). The remaining 52.7% was influenced by other variables not examined in this study. Keywords: Promotion Strategy, Decision to Choose to Study, Bestari University
PENGARUH TINGKAT KECUKUPAN MODAL, TINGKAT LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI Apriyanti, Metha Dwi
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.259

Abstract

This study examines the effect of capital adequacy, liquidity, and operational efficiency on profitability of conventional banks listed on the Indonesia Stock Exchange during the period 2019–2024, with credit risk as a moderating variable. Using a quantitative approach and purposive sampling, the sample consists of 22 banks. Panel data regression analysis was conducted using Eviews 12. The results show that, partially, capital adequacy and operational efficiency do not affect profitability, while liquidity positively influences profitability. Simultaneously, capital adequacy, liquidity, and operational efficiency all affect profitability. However, credit risk only moderates the relationship between these variables and profitability.
PENGARUH FINANCIAL TECHNOLOGY DAN SOCIAL INFLUENCE TERHADAP MINAT INVESTASI GENERASI Z DI KOTA TANGERANG DENGAN FINANCIAL LITERACY SEBAGAI VARIABEL MEDIASI Prabowo, Anto; Rahmawati, Yunita
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.260

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Technology (FinTech) dan Social Influence terhadap Minat Investasi Generasi Z di Kota Tangerang, dengan Financial Literacy sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif berbasis desain survei. Partisipan merupakan anggota Generasi Z berusia 17–25 tahun yang berdomisili di Kota Tangerang dan telah menggunakan aplikasi investasi berbasis teknologi minimal satu kali dalam enam bulan terakhir. Sebanyak 100 responden dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner yang diukur menggunakan Skala Likert 5 poin. Analisis data dilakukan menggunakan SmartPLS 4.0 melalui pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM), meliputi uji outer model (validitas konvergen, validitas diskriminan, dan reliabilitas komposit) serta uji inner model (koefisien determinasi R², effect size f², dan uji hipotesis melalui bootstrapping). Hasil penelitian menunjukkan bahwa Financial Technology berpengaruh positif dan signifikan terhadap Minat Investasi (t-statistics = 4,765 > 1,96). Social Influence juga berpengaruh positif dan signifikan terhadap Minat Investasi (t-statistics = 5,857 > 1,96). Financial Literacy terbukti memediasi secara parsial hubungan kedua variabel independen terhadap Minat Investasi. Nilai R² sebesar 63,6% menunjukkan bahwa variasi Minat Investasi dapat dijelaskan dengan baik oleh model penelitian ini. Secara praktis, hasil penelitian ini mengimplikasikan pentingnya peningkatan literasi keuangan di kalangan Generasi Z sebagai jembatan antara aksesibilitas teknologi keuangan dan pengaruh sosial dalam mendorong perilaku investasi yang berkelanjutan. Kata Kunci: Financial Technology, Social Influence, Minat Investasi, Financial Literacy, Generasi Z, PLS-SEM.
TOWARDS SOCIAL ENTERPRISE SUSTAINABILITY: A CASE STUDY OF SOCIAL ENTERPRISE IN INDONESIA FARHANA, ADINDA
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.263

Abstract

Social Enterprises (SEs) often emerges as an actor who tackle social problem that government failed to address. Especially in Indonesia, where it is challenging to reach disadvantages people across the archipelago. Despite the crucial presence of SEs, it often encountered many challenges that hamper the way towards sustainability. In response to this, there are many factors that influence SEs sustainability. Hence, this study aims to seek the meaning of Sustainability from the lens of Social Enterprise and gain insight of factors influence SEs sustainability. Qualitative multiple case study methodology was conducted to interpret the data. Seven social enterprises from three different sector namely agriculture & fisheries, creative industry, and education was selected to answer the phenomenon under study. Secondary data collection obtained from academic papers, article, videos, and SEs report was conducted to enrich the study findings. This study proposed conceptual framework of factors that influence SEs sustainability. Finally, this study provides theoretical and managerial implication that can be considered by all stakeholders in SEs ecosystem.
THE EFFECT OF LEVERAGE, WORKING CAPITAL EFFICIENCY, AND VALUE RELEVANCE OF ACCOUNTING INFORMATION ON INVESTMENT DECISIONS WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE Ilham, Dika Fajri; munandar, agus
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.265

Abstract

This research examines the influence of leverage, working capital efficiency, and value relevance of accounting information on investment decisions with dividend policy serving as an intervening variable. The research data source utilizes the financial statements of LQ45 companies from 2019 to 2024 and uses secondary data. The sample for this study consists of 19 companies out of 45 companies obtained using purposive sampling method for 6 consecutive years with dividend distribution. The influence test uses multiple linear regression and mediation analysis through path analysis. The outcomes showed that the independent variables simultaneously influenced the dependent variable in both model 1 and model 2. Only the leverage of the partial test is significant on dividend policy and investment decisions, while dividend policy does not mediate independent variables on investment decisions.
THE INFLUENCE OF PROFITABILITY, CAPITAL STRUCTURE, SALES GROWTH ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE A'inun Naim, Khumairoh Hafiz; Takarini, Nurjanti
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.273

Abstract

Using firm size as a moderating variable, this research examines how profitability, capital structure, and sales growth affect firm value in transportation and logistics companies listed on the Indonesia Stock Exchange between 2021 and 2024. Purposive sampling was used to pick the 27 companies that made up the research sample. The data was analyzed using Moderated Regression Analysis (MRA) to investigate the direct association and moderating effects. The findings demonstrate that profitability significantly raises firm value. On the other hand, sales growth and capital structure have little effect on the value of a company. Additionally, the correlation between firm value and profitability is weakened with firm size. However, the impact of capital structure and sales growth on a business is unaffected by firm size

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