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INDONESIA
JURNAL AKUNTANSI DAN BISNIS
Published by Politeknik Pratama Kendal
ISSN : 28089022     EISSN : 27981789     DOI : https://doi.org/10.51903/jiab.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Internasional dan akuntansi keuangan; Akuntansi manajemen dan biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal di negara berkembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 127 Documents
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BEHAVIORAL BIASES AND FINANCIAL RISK TOLERANCE: A COMPARATIVE ANALYSIS BETWEEN MILLENNIAL AND GEN Z INVESTORS IN EMERGING MARKETS Nanik Qosidah; Purnama, Kusna Djati; Henny
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1043

Abstract

Perkembangan teknologi digital telah mendorong generasi milenial dan Gen Z di Indonesia untuk aktif berinvestasi melalui instrumen berbasis teknologi. Namun, keputusan investasi mereka masih dipengaruhi oleh bias perilaku seperti overconfidence, herding, dan loss aversion, yang berdampak pada tingkat toleransi risiko keuangan. Penelitian ini bertujuan menganalisis pengaruh ketiga jenis bias tersebut terhadap toleransi risiko serta membandingkan perbedaannya antara Milenial dan Gen Z. Penelitian dilakukan dengan pendekatan kuantitatif melalui survei kepada 500 responden dari kedua generasi, menggunakan kuesioner skala Likert 5 poin. Data dianalisis menggunakan Structural Equation Modeling (SEM) melalui SmartPLS, termasuk uji multi-group analysis untuk membandingkan antar generasi. Hasil menunjukkan bahwa overconfidence meningkatkan toleransi risiko, sementara loss aversion menurunkannya. Pengaruh herding bervariasi di antara kedua generasi, menunjukkan perbedaan karakteristik perilaku investasi. Temuan ini memperkaya literatur perilaku keuangan dengan konteks lokal dan menyoroti pentingnya pendekatan edukasi keuangan yang disesuaikan dengan profil generasi. Selain itu, hasil penelitian ini membuka peluang pemanfaatan teknologi, termasuk kecerdasan buatan (AI), untuk membantu investor muda dalam mengenali dan mengelola bias perilaku serta meningkatkan pengambilan keputusan keuangan yang lebih rasional dan adaptif di era digital.
NAVIGATING ETHICAL DILEMMAS IN ALGORITHMIC DECISION-MAKING: A CASE-BASED STUDY OF FINTECH PLATFORMS Wardi, Agustinus; Aditya, Galuh
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1044

Abstract

Advancements in fintech algorithms have improved decision-making efficiency in credit scoring, investment advice, and financial product offerings. However, these automated systems raise ethical concerns related to algorithmic bias, lack of transparency, and accountability. Social inequalities embedded in historical data risk reinforcing discrimination in digital financial services, particularly in Southeast Asia’s evolving regulatory environment. This study explores ethical dilemmas in algorithmic decision-making across fintech platforms and assesses company responses. Using a qualitative multiple-case study of three Indonesian fintech firms in peer-to-peer lending, e-wallet, and robo-advisory sectors, data were gathered through semi-structured interviews and internal document analysis. Results indicate algorithmic bias as the most critical issue, followed by transparency and accountability gaps. Peer-to-peer lending firms demonstrate better ethical readiness via regular audits, while others show limited mitigation efforts. The study proposes a conceptual model emphasizing fairness, transparency, and accountability, offering practical insights for regulators and industry to strengthen ethical governance in Indonesia’s AI-based fintech ecosystem.
PENERAPAN AKUNTANSI MANAJERIAL DALAM PENGAMBILAN KEPUTUSAN BISNIS UMKM PASCA INSENTIF PAJAK PANDEMI: STUDI DI SEKTOR KULINER Rachmawati, Rahayu Nugraheni; Zahra Dinul Khaq
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1045

Abstract

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices
ANALISIS EFEKTIVITAS REKONSILIASI FISKAL TERHADAP KEPATUHAN PAJAK WAJIB PAJAK BADAN DI INDONESIA: STUDI PADA PERUSAHAAN JASA Zahra Dinul Khaq; Rahayu Nugraheni Rachmawati; Puteri Anindya Maulan
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1048

Abstract

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.
HUBUNGAN ANTARA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN TAX AVOIDANCE: STUDI SYSTEMATIC LITERATURE REVIEW Saproni; Wahyutama, Shabrina Rodhiyah Widya; Ilmi, Akbar Thoriqul; Shabira, Hanny Najwa
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1050

Abstract

Penelitian ini bertujuan untuk memperoleh pemahaman yang komprehensif mengenai perkembangan studi terdahulu terkait hubungan antara Environmental, Social, Governance (ESG) dan Tax Avoidance, pengukuran serta hasil yang diperoleh penelitian sebelumnya, dan peluang penelitian di masa depan. Pendekatan Systematic Literature Review (SLR) digunakan untuk meminimalkan bias atas penelitian terdahulu yang beragam. Software Publish or Perish sebagai alat bantu dan Google Scholars sebagai mesin pencarian. Diperoleh 27 artikel ilmiah yang relevan serta sesuai dengan kriteria inkluasi dan eksklusi dalam rentang waktu 2015-2025. Hasil dari penelitian ini menunjukkan bahwa artikel ilmiah terkait hubungan antara ESG dan Tax Avoidance mengalami perkembangan signifikan. Meski artikel ilmiah yang sesuai baru muncul pada 2021, namun data sampel dari 2009 hingga 2023 sudah digunakan dengan sektor non-keuangan menjadi yang paling diminati. Terdapat 17 teori yang digunakan sebelumnya dan agency theory menjadi yang terfavorit dengan menempatkan ESG sebagai variabel independen dan Tax Avoidance sebagai variabel dependen. Diperoleh 4 Proksi untuk mengukur Tax Avoidance dan 9 proksi untuk mengukur ESG. Dengan Multiple Linear Regression sebagai teknik analisis yang paling banyak dipakai, hasil yang mayoritas dapatkan adalah ESG berpengaruh signifikan secara negatif terhadap Tax Avoidance. Penelitian ini diharapkan mampu berkontribusi akademik dengan menghimpun berbagai rujukan.
PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP HARGA SAHAM STUDI EMPIRIS PADA BURSA EFEK INDONESIA Febriyani, Eka Rina; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/c1v1wt40

Abstract

Study aims analyze the effect of accounting profit, cash flow, and stock prices of manufacturing companies listed on the IDX. The sample is companies that have complete cash flow reports, net profit data for three consecutive years, 2022 to 2024. The research population is manufacturing companies on the IDX. This study uses purposive sampling as its methodological framework. The research sample meets the criteria set by the researcher. Determining the criteria is very important to prevent errors in selecting research samples, which can ultimately affect the results of the study. The research sample consists of 16 manufacturing companies listed on the IDX. The research findings show that partial cash flow does not affect stock prices. Accounting profit affects stock prices. Cash flow and Accounting profit simultaneously affect stock prices empirical studies conducted on invoicing companies on the Indonesia Stock Exchange.
CONTINUOUS AUDITING AND EXPLAINABLE AI FOR ENHANCING REAL TIME FINANCIAL ANALYSIS Wibowo, Sheva Rani; Wibowo, Agus
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i2.931

Abstract

The incorporation of machine learning (ML) into modern financial analysis has made transactions more complex and ondemand, and further increased the scope of ML applications in finance. On the other hand, accounting and auditing processes have yet to adopt machine learning systems due to challenges of precision, interpretability, and integration. This research analyzes the balance between accuracy and explainability in XAI for fraud detection with XGBoost, Transformer-Based Models, and continuous auditing approaches. Key findings suggest that although less preferred, Transformer-Based Models are more accurate in detecting multi-faceted fraud and deliver an AUC-ROC of 95%. XGBoost, with an AUC-ROC score of 92%, surpasses set benchmarks for continuous auditing, achieving high assurance while requiring low operational complexity, and therefore the model with fewer continuous auditing constraints. The results substantiate the premise that claiming compliance with audit requirements evokes low complexity emerges logic steeped in trust faced by agile controllers. The primary claim was the accompanied loss of understanding with defining accuracy and the adoption scrutiny processes of XGBoost. These results emphasize the potential of hybrid AI systems achieved by merging explainability of XGBoost with sequential analysis of Transformers which also tend to be less interpretable. Such models could benefit decision makers significantly.
DAMPAK CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: SYSTEMATIC LITERATUR REVIEW Afifatunnisa Usyrotul Nafi’a; Etanevan Prayoga Hanif; Mutyara Zahratu; Palupi Lakmi Pinlih
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/49j6fn09

Abstract

Penelitian ini bertujuan untuk mengkaji perkembangan dan arah pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan melalui pendekatan Systematic Literature Review (SLR). Dengan menggunakan data dari 36 artikel ilmiah terindeks Sinta 1-4 yang terbit antara 2015 hingga 2025, penelitian ini menyoroti tren penelitian, kerangka teori yang digunakan, serta metodologi yang diterapkan untuk memahami hubungan CSR dan nilai perusahaan. Hasil penelitian menunjukkan bahwa CSR memiliki dampak yang beragam terhadap nilai perusahaan, dengan mayoritas artikel menyatakan adanya pengaruh positif. CSR dinilai sebagai investasi strategis yang dapat memperkuat reputasi perusahaan dan meningkatkan kepercayaan investor. Namun demikian, beberapa penelitian juga melaporkan pengaruh netral atau negatif, terutama ketika CSR menjadi variabel moderasi. Perbedaan ini menegaskan perlunya pengujian lebih lanjut yang mempertimbangkan sektor industri, variabel moderasi/mediasi, serta metodologi yang digunakan. Penelitian ini memberikan kontribusi literatur dalam merumuskan peta perkembangan riset dan mengidentifikasi gap yang dapat menjadi fokus penelitian di masa mendatang.
ESG SCORING AND EARNINGS MANAGEMENT: SYSTEMATIC LITERATURE REVIEW Siahaan, Hana Maria Natalia; Muhammad Arroyyan; Sultan Rafli; Windi Satria Ananda
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/21m3xw49

Abstract

This study aims to examine the development of research on Environmental, Social, and Governance (ESG) and Earnings Management practices. The method used in this research is a systematic literature review with a qualitative approach. The data collected are previous articles on Environmental, Social, and Governance (ESG) and Earnings Management in the period 2015 to 2025. The findings of this study thoroughly outline development trends, types of variables used, measurement methods, and provide recommendations for future research directions related to the topics of Environmental, Social, and Governance (ESG) and Earnings Management. The analysis shows that studies on ESG and Earnings Management topics grew significantly from 2019 to 2025, with the most notable increase occurring in 2022. The most frequently used theories in these studies include stakeholder theory, legitimacy theory, and agency theory, which are generally used as a basis to explain the motivation of companies in disclosing their ESG performance. This study makes an important contribution to academic literature and business practice, and provides relevant insights for future research development in the Environmental, Social, and Governance (ESG) and Earnings Management domains.
PENGARUH PERTUMBUHAN PENJUALAN DAN PROFITABILAS TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR CUSTOMER NON CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2023) Rima Dewi Ayuningtias
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/9zkk4v84

Abstract

Praktik tax avoidance yang dilakukan oleh perusahaan-perusahaan di Indonesia sangat merugikan negara terlepas dari kepentingan perusahaan yang melakukan praktik tersebut, maka penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan dan profitabilitas terhadap tax avoidance pada perusahaan sub sektor consumer non cyclicals yang terdaftar di BEI periode 2023. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif, dengan desain explanatory survey. Populasi yang digunakan adalah semua perusahaan pada sub sektor consumer non cyclicals yang terdaftar di BEI sebanyak 124 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling, sehingga jumlah sampel yang digunakan sebanyak 83 perusahaan yang telah memenuhi kriteria. Model analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) pertumbuhan penjualan berpengaruh positif dan signifikan terhadap tax avoidance pada perusahaan sub sektor customer non cyclicals yang terdaftar di BEI periode 2023. (2) Profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance pada perusahaan sub sektor customer non cyclicals yang terdaftar di BEI periode 2023.

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