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INDONESIA
COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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MARKET RESPONSE DICHOTOMY: HOW CARBON DISCLOSURE SHAPES THE COST OF CAPITAL IN ENERGY AND BASIC MATERIALS SECTORS Dwiyanjana Santyo Nugroho; Fadhla Khanifa
Count : Journal of Accounting, Business and Management Vol. 3 No. 4 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i4.952

Abstract

Environmental degradation from industrial activities has led to a significant increase in CO2 emissions, prompting stakeholders to demand higher corporate environmental commitment. Consequently, transparent carbon reporting has become a critical factor influencing investment decisions and corporate financing costs. This study aims to analyze the impact of carbon disclosure on the cost of capital within the Energy and Basic Materials sectors and to empirically test for significant differences in market responses between these two carbon-intensive industries. Using a quantitative approach and panel data analysis, this research examines 42 companies (168 observations) listed on the stock exchange from 2021 to 2024. Regression models (Fixed Effect for Energy and Random Effect for Basic Materials) were employed, alongside interact ion term analysis to identify cross-sectoral differences. Findings reveal that carbon disclosure significantly increases the cost of capital in the Energy sector, suggesting that investors perceive transparency as a signal of high transition risk. Conversely, carbon disclosure has no significant effect in the Basic Materials sector, where the cost of capital is primarily driven by leverage and governance. Interaction analysis further confirms a marginal difference (p=0.064) in market mechanisms between sectors. This study concludes that capital markets do not respond uniformly to carbon information; rather, sectoral characteristics dictate whether transparency is viewed as a risk signal or remains secondary to traditional financial fundamentals.
UNDERSTANDING STUDENTS’ UNIVERSITY CHOICE DECISIONS: THE INFLUENCE OF INSTITUTIONAL, FINANCIAL, AND REPUTATIONAL FACTORS Relifra; Muhamad Ilham
Count : Journal of Accounting, Business and Management Vol. 3 No. 4 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i4.973

Abstract

University choice is a complex decision shaped by financial, academic, and institutional considerations, and the relative importance of these factors may vary across higher education contexts. Understanding these considerations is essential for universities seeking to align recruitment strategies with students’ actual priorities. This study aimed to examine the effects of education cost, study programs, scholarship programs, university promotion, accreditation, and university reputation on students’ university choice decisions. A quantitative explanatory design was employed involving 100 respondents drawn from a population of 1,330 students at Universitas XYZ using accidental sampling. Data were collected through a structured questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The findings show that education cost, study programs, and accreditation were positively associated with students’ university choice decisions. Scholarship programs and university reputation also showed significant relationships, but in directions contrary to the proposed hypotheses, while university promotion did not show a significant independent relationship. Overall, the results indicate that students’ university choices are more consistently associated with directly assessable attributes, particularly affordability and perceived value, academic program relevance, and accreditation. Universities should therefore strengthen these substantive attributes while improving scholarship accessibility and ensuring that promotional and reputation-building efforts are supported by clear evidence of educational value.
FINANCIAL PERFORMANCE, ENERGY INTENSITY, AND OPERATIONAL EFFICIENCY: A DESCRIPTIVE CASE STUDY PT. AMMAN MINERAL INTERNASIONAL TBK Sri Suryaningsum; Brainy Sabrina Gultom; Ratih Sekar Ratnasari; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 3 No. 3 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i3.659

Abstract

This study analyzes changes in energy intensity, operational efficiency, and financial performance at PT Amman Mineral Internasional during the 2020–2024 period and describes their relationship with selected financial performance indicators. The study employs a descriptive quantitative approach using a single case study design. Secondary data were obtained from the company’s annual reports and sustainability reports, complemented by relevant publications from the Ministry of Energy and Mineral Resources, the U.S Energy information administration, and other industry related sources. Energy intensity is measured as energy consumption per ton of copper concentrate produced, while energy output efficiency is assessed using the ratio of output to energy consumption.  The results indicate that energy intensity decreased from 1.25 GJ/ton in 2020 to 1.10 GJ/ton in 2024, representing a cumulative decline of approximately 12.0%. Conversely, the output-to-energy ratio increased from 0.80 ton/GJ to 0.91 ton/GJ, or approximately 13.75%. These changes indicate an improvement in energy productivity during the observation period. Over the same period, the company also experienced changes in net profit, profit margin, and operating costs. However, the descriptive findings do not establish a causal relationship between changes in energy efficiency and financial performance. The results provide empirical evidence of changes in energy productivity and financial performance during the study period and highlight the relevance of energy intensity as an operational efficiency indicator in the mining industry.
CARBON EMISSION ANALYSIS OF PT TOBA BARA SEJAHTERA (TBS) ENERGI UTAMA TBK BASED ON SUSTAINABILITY REPORT Sri Suryaningsum; Pandu Aryoseto; Ratih Sekar Ratnasari; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.672

Abstract

This study analyzes carbon emissions of PT Toba Bara Sejahtera (TBS) Energi Utama Tbk during 2020-2022 as a case study of an energy company transitioning from fossil fuels to renewable energy. Using a descriptive qualitative approach with secondary data from sustainability reports, the research reveals a surge in GHG emissions from 230,135 tCO₂eq (2020) to 1,373,012.34 tCO₂eq (2022), a nearly six-fold increase driven by full operation of two 200 MW coal-fired power plants. Emission intensity rose from 1,125.8 to 1,920.8 tCO₂eq per million USD revenue. TBS's reporting practices align with GHG Protocol standards for Scope 1 and 2, but require improved methodological transparency and comprehensive Scope 3 disclosure. The study uncovers an energy transition paradox where long-term decarbonization commitments face short-term emission increases from existing fossil assets. The 2024 divestment of coal power plants is projected to reduce emissions by 85%, marking a transformative phase toward the 2030 carbon neutrality target. This research contributes to Indonesia's sustainability reporting literature and provides decarbonization strategy recommendations for transitioning energy companies.
THE INFLUENCE OF PROFITABILITY IN DETERMINING STOCK PRICES AND FIRM VALUE IN THE CONSTRUCTION MATERIALS SUB-SECTOR: A STUDY ON PT SEMEN INDONESIA (SMGR) FOR THE FIRST SEMESTER OF 2025 & 2026 Sri Suryaningsum; Jelita Mayka Maharani; Ratih Sekar Ratnasari; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.691

Abstract

This study aims to analyze the effect of profitability indicators—Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM)—on stock prices and their implications for the firm value of PT Semen Indonesia (Persero) Tbk (SMGR) in the first half of 2025 and 2026. Firm value is proxied by Price to Book Value (PBV), while stock prices are analyzed using monthly and quarterly average data. The study employs a qualitative descriptive-comparative literature study and documentary analysis. Secondary data were obtained from SMGR’s financial reports, Indonesia Stock Exchange publications, stock market data, and relevant scientific literature. The results show that in 2025 profitability declined from Q1 to Q2, yet the average stock price increased from Rp2,596 to Rp2,703 and PBV remained relatively stable at 0.36x. In contrast, in 2026 profitability improved in Q2, but the stock price weakened and PBV fell to 0.26x due to systemic market pressures, including the sharp decline in the Jakarta Composite Index and geopolitical tensions. These findings indicate that the short-term relationship between profitability and stock price is non-linear; market sentiment, industry prospects, investor expectations, and macroeconomic conditions also shape firm value. Thus, profitability affects stock prices and firm value, but it is not the sole determinant of market perception.
ANALYSIS OF WORK ENVIRONMENT, ORGANIZATIONAL CULTURE, AND TRAINING ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AT PT MULTI UTAMA RISETINDO Muhammad Hifny; Agustina Mogi; Rian Sri Rahayu
Count : Journal of Accounting, Business and Management Vol. 3 No. 4 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i4.966

Abstract

Work environment, organizational culture, and training are widely cited as drivers of employee performance, yet the pathway through which job satisfaction carries these effects remains unsettled. This study examines that pathway at PT Multi Utama Risetindo, testing whether work environment, organizational culture, also training shape both job satisfaction and employee performance, and whether job satisfaction in turn translates into performance outcomes. Data were drawn from 192 employees, sampled via simple random sampling from a population of 370 using the Slovin formula, and obtained through a Likert-scale questionnaire. PLS-SEM, run in SmartPLS version 4.1.1.8, provided the analytical framework. The findings show that work environment, organizational culture, also with training each exert a positive together with significant influence on both job satisfaction and employee performance. Job satisfaction, however, does not significantly predict employee performance on its own. Bootstrapped tests of specific indirect effects reinforce this pattern: job satisfaction fails to mediate any of the three relationships, with indirect-effect coefficients of 0.044 (t = 0.596; p = 0.551) for work environment, 0.039 (t = 0.591; p = 0.555) for organizational culture, and 0.037 (t = 0.600; p = 0.548) for training. The model explains job satisfaction strongly (R² = 0.809) and employee performance to a moderate degree (R² = 0.516). Taken collectively, these findings indicate that work environment, organizational culture, and training influence employee performance through direct channels rather than through job satisfaction, which does not serve  as a significant mediating variable in this setting.
ANALYSIS OF LEADERSHIP STYLE, COMPENSATION, AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION AT AL-FITYAN SCHOOL FOUNDATION TANGERANG Abidin Candra Nurdin; Agustina Mogi; Rosa Lesmana
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.968

Abstract

This study investigates how leadership style, compensation, and organisational culture relate to employee performance, with work motivation examined as an intervening variable at Al-Fityan School Foundation Tangerang. The research adopted a quantitative design and surveyed 116 employees using a saturated sampling technique. Primary data were obtained from a five-point Likert-scale questionnaire and processed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) through SmartPLS 4.1.1.8. The results indicated that leadership style, compensation, and organisational culture each have a positive and significant effect on work motivation and employee performances. Work motivation likewise exerts a positive and significant effect on employee performances. Regarding the indirect relationships, work motivation significantly mediates the effect of compensation on employee performance. In contrast, its mediating effects on the relationships between leadership style and employee performance, as well as between organisational culture and employee performance, are statistically insignificant. The coefficient of determination further indicates that the proposed model provides substantial explanatory power for work motivation and employee performance. These results highlight the relevance of consistent leadership practices, appropriate compensation, and a supportive organisational culture in fostering employee motivation and performance. The findings may serve as a reference for Al-Fityan School Foundation Tangerang when developing human resource management strategies aimed at improving employee performance and sustaining organisational effectiveness.
THE ROLE OF PROMOTION, BRAND AWARENESS AND TRUST IN PURCHASE DECISIONS AND THEIR IMPACT ON CONSUMER SATISFACTION OF THE BOGER CERAMIC BRAND AT CV BARETTA CEMERLANG BOGOR Haqiqi Layyin; Nurmin Arianto; Surya Budiman
Count : Journal of Accounting, Business and Management Vol. 3 No. 4 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i4.977

Abstract

This study looks at how brand awareness, trust, and marketing affect consumer satisfaction with the Boger Ceramic brand at CV Baretta Cemerlang Bogor. A quantitative explanatory and associative design was used in the investigation. 225 respondents were chosen using the Slovin technique and purposive selection from a population of 512 Boger customers between 2020 and 2024. SEM-PLS with SmartPLS 4.0 was used to analyze the data, which were gathered via surveys, interviews, and observations. The data reveals that marketing has no meaningful influence on purchase decisions or consumer satisfaction. On the other hand, according to the findings of the thesis testing, brand awareness has a positive and substantial impact on both purchase decisions and customer happiness, whereas trust has a positive and large impact on both. Customer happiness is favorably and dramatically impacted by purchasing decisions. While brand knowledge and trust have a considerable indirect impact on purchase decisions, marketing has a negligible indirect impact. The results indicate that in the market for personalized ceramic dinnerware, building customer confidence and brand memory is more strategically important than depending solely on transient marketing initiatives.
ANALYSIS OF PRODUCT QUALITY, SERVICE QUALITY, AND PROMOTION ON CUSTOMER SATISFACTION AND THEIR IMPACT ON CUSTOMER LOYALTY OF BRIMO APPLICATION USERS AT PT BANK RAKYAT INDONESIA (PERSERO) TBK, TANGERANG MERDEKA BRANCH OFFICE Sakdanur; Udin Ahidin; M. Anah Furyanah
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.985

Abstract

The study was conducted to analyze the effects of product quality, service quality, and promotion on customer satisfaction and their impact on the loyalty of BRImo application users among customers of PT Bank Rakyat Indonesia (Persero) Tbk, Tangerang Merdeka Branch. The study employed a quantitative approach using descriptive and verificative methods. Data were obtained through questionnaires distributed to BRImo users and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The research variables consisted of product quality, service quality, and promotion as exogenous variables, customer satisfaction as an intervening variable, and customer loyalty as an endogenous variable. The results showed that product quality, service quality, and promotion had a positive and significant effect on customer satisfaction. Customer satisfaction also had a positive and significant effect on customer loyalty. In addition, the direct effects of product quality, service quality, and promotion on customer loyalty were not significant. However, product quality, service quality, and promotion had positive and significant effects on customer loyalty through customer satisfaction as an intervening variable. Therefore, customer satisfaction plays a role in mediating the effects of product quality, service quality, and promotion on the loyalty of BRImo application users. These findings indicate that increasing customer loyalty cannot be achieved solely through product quality, service quality, and promotion directly, but should also be directed toward enhancing customer satisfaction as the primary mechanism for building loyalty among BRImo users.
THE EFFECTS OF EXPERIENTIAL MARKETING, SOCIAL MEDIA MARKETING, AND DESTINATION IMAGE ON TOURISTS’ VISIT INTENTION IN POST-FLOOD COASTAL ECOTOURISM IN LANGSA CITY Muhammad Ridwan Verinanda; Rico Syahputra; Adam Oberai
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1042

Abstract

Coastal ecotourism destinations are particularly vulnerable to environmental disturbances, including floods, which may disrupt tourism activities and weaken tourists’ perceptions and willingness to visit. This study aims to examine the effects of experiential marketing, social media marketing, and destination image on tourists’ visit intention toward Kuala Langsa Mangrove Ecotourism in the post-flood context. The research adopted a quantitative explanatory design and involved 100 respondents recruited through purposive sampling. Data were obtained by means of a structured questionnaire and subsequently processed using SPSS. The analytical procedures comprised descriptive statistics, validity and reliability assessments, multiple linear regression analysis, the coefficient of determination, and t-tests.. The findings indicate that experiential marketing, social media marketing, and destination image have positive and significant effects on visit intention. Among the variables examined, destination image contributed the most substantial predictive influence, followed by experiential marketing and social media marketing. The coefficient of determination indicated that these three explanatory variables jointly accounted for 75.9% of the variance in tourists’ visit intention. These findings demonstrate that post-disaster tourism recovery requires more than physical infrastructure restoration. Strengthening destination image, creating meaningful tourism experiences, and delivering credible information through social media are essential for rebuilding tourist confidence. The study contributes to tourism marketing literature by integrating experiential, digital, and destination-based marketing perspectives within the context of post-disaster coastal ecotourism recovery. Practically, the findings provide strategic implications for destination managers and local governments in developing sustainable tourism recovery strategies.

Page 7 of 10 | Total Record : 91

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