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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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AN ANALYSIS OF MARKET REFLEXIVITY AND VOLATILITY IN THE FORMATION OF ASSET BUBBLES IN THE JAKARTA ISLAMIC INDEX: A PERSPECTIVE ON THE PROHIBITION OF GHARAR Sulkhan Muzaki; Rizaldi Yusfiarto
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.v4i2.1034

Abstract

Volatility in Indonesia’s Islamic stock market is a significant concern because the Jakarta Islamic Index (JII) has substantial market capitalization yet remains exposed to global market uncertainty, as reflected by the Volatility Index (VIX). This study analyzes the effect of the VIX on JII volatility (VOL_JII), the effect of VOL_JII on price deviation from equilibrium (PDE_JII), the direct effect of the VIX on PDE_JII, and the mediating role of VOL_JII in the relationship between the VIX and PDE_JII over the 2016–2025 period. This study employs a quantitative explanatory approach using monthly secondary data (120 observations) analyzed via dynamic regression with HAC/Newey-West standard errors and a Sobel test to assess the mediating effect. The results indicate that the VIX has no significant effect on either VOL_JII or PDE_JII, while VOL_JII has a significant negative effect on PDE_JII. The mediation test further indicates that VOL_JII was not found to significantly mediate the effect of the VIX on PDE_JII in this sample. These findings suggest that the internal dynamics of the JII market—particularly volatility persistence and price deviation—are more relevant in explaining signs of an asset bubble than the direct transmission of global market uncertainty.
THE EFFECT OF ESG DISCLOSURE, CAPITAL INTENSITY, AND SALES GROWTH ON TAX AVOIDANCE PRACTICES IN INDONESIA’S ENERGY SECTOR COMPANIES Intan Puspitasari; Sari Rusmita; Muhsin
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.v4i2.1072

Abstract

This research analyzes the effect of ESG Disclosure, Capital Intensity, and Sales Growth on Tax Avoidance practices among energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2023-2025 period. The energy sector warrants investigation due to its complex cost structures, which are highly susceptible to Tax Avoidance practices. Utilizing a quantitative approach with purposive sampling technique, this research selected a sample of 14 companies. Data Analysis was conducted using panel data regression with the Random Effect Model (REM) on EViews. The results reveal that ESG Disclosure, Capital Intensity, and Sales Growth each have a statistically significant negative effect on Tax Avoidance. These findings indicate that increased sustainability reporting transparency, higher fixed asset investment, and stable sales growth in energy sector can drive companies toward greater tax compliance. The novelty of this research lies in the implementation of the latest reporting standard, specifically the GRI Standard 2021 to measure ESG Disclosure, addresses a critical research gap in the existing literature, as previous studies primarily utilized outdated reporting standards.
THE EFFECT OF NET FOREIGN BUY/SELL, FREE FLOAT, AND STOCK VOLATILITY ON STOCK RETURNS IN COMPANIES THAT ARE CONSISTENTLY LISTED IN THE LQ45 INDEX FOR THE PERIOD 2022–2025 Muhammad Faqih Ramadhan; Rizaldi Yusfiarto
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.v4i2.1086

Abstract

Stock returns in companies that are members of the LQ45 index can be related to investors' trading activities and stock trading characteristics. This study aims to analyze the relationship between Net Foreign Buy/Sell, free float, and stock volatility with stock returns in companies that are consistently incorporated in the LQ45 index during the period 2022–2025. This study uses a quantitative approach with secondary data from 27 companies resulting in 108 company-year observations. Net Foreign Buy/Sell and free float data are obtained from the Indonesia Stock Exchange, while stock price data is obtained from Yahoo Finance. Stock returns are measured based on annual price changes, while stock volatility is measured using the annualized standard deviation of daily stock returns. Data analysis was carried out using panel data regression. The results of the model selection test showed that the Common Effect Model was suitable, while the final estimate used standard errors clustered by company to provide robust statistical inference in the presence of heteroscedasticity. The results showed that Net Foreign Buy/Sell was positively and significantly related to stock returns, while free float was negatively related but not significant. Stock volatility was positively and significantly related to stock returns. Simultaneously, the three independent variables were significantly related to stock returns with an R-squared value of 20.20%. These findings show that net foreign buy/sell activity and stock volatility have a significant relationship with the stock returns of LQ45 companies during the study period, while free float does not show a significant relationship.
THE EFFECT OF FINANCIAL TECHNOLOGY AND DIGITAL MARKETING ON THE SUSTAINABILITY OF CULINARY MSMEs IN PONTIANAK CITY Resti Siswanti Ningsih; Tiya Nurfauziah; Djunita Permata Indah
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.v4i2.1098

Abstract

Sustainability of culinary MSMEs (Micro, Small, and Medium Enterprises) remains a critical concern for Pontianak's local economy. To explore this dynamic, this quantitative research examines the impact of digital marketing and financial technology on culinary enterprise sustainability in Pontianak City. Utilizing a survey approach, 81 respondents were selected via purposive sampling and analyzed using SPSS-assisted multiple linear regression. The findings demonstrate financial technology has a substantial positive impact on sustainability (t-stat = 3.104, sig. = 0.003), whereas digital marketing alone yields no significant partial effect (t-stat = 1.388, sig. = 0.169). Nevertheless, the simultaneous test confirms that both variables significantly affect MSME continuity (F-stat = 8.107, sig. = 0.001), explaining 15.1% of the variance.These insights highlight that digital financial tools serve as a primary catalyst for survival, whereas digital marketing strategies demand enhanced guidance and training. Therefore, practitioners are advised to maximize financial tech adoption, while policymakers and stakeholders ought to implement targeted digital marketing training initiatives to secure enduring business resilience.
THE EFFECT OF PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, AND SHARIA SUPERVISORY BOARD ON THE FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA, 2020–2025 Abdur Rahman Hakim; Zulhilmi; Muh Rifai Arsyad
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.v4i2.1104

Abstract

The effects of the Profit Sharing Ratio (PSR), the Zakat Performance Ratio (ZPR), and the size of the Sharia Supervisory Board (SSB) on the financial performance of Indonesian Islamic commercial banks (BUS), represented by Return on Assets (ROA), during 2020–2025. The consolidation of the industry following the consolidation into Bank Syariah Indonesia and the strengthening of Sharia governance regulation through OJK Regulation (POJK) No. 12/2023 and No. 2/2024 provide the contemporary background. A quantitative associative design was applied to secondary panel data from eight BUS over six years (48 observations). Panel regression was used, with the Chow test for model selection, classical assumption tests, and hypothesis testing based on White's HC1 robust standard errors to address heteroscedasticity. The Chow test favored the Common Effect Model (F = 2.225; p = 0.055). PSR, ZPR, and SSB size as a group significantly affect ROA (F = 4.348; p = 0.009; adjusted R² = 17.6%). Partially, ZPR (t = 4.235; p < 0.001) and SSB size (t = 3.336; p = 0.002) have significant positive effects on ROA, whereas PSR has no significant effect (t = -0.487; p = 0.629). These findings indicate that sharia social performance (zakat) and sharia governance are more decisive for Islamic bank profitability than the composition of profit and loss sharing financing in the post-pandemic and post-merger period. The study implies that regulators and BUS management should strengthen the role of the SSB and the transparency of zakat performance to improve financial results.
GREEN MSMEs: BUSINESS TRANSFORMATION THROUGH THE CONCEPTS OF ECO-ADOPTER, ECO-ENTREPRENEUR, AND ECO-INNOVATOR ON MSME SUSTAINABILITY Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti; Atik Tri Andari; Hanifah Puspita Sari; Fitria Nur Hamidah
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.v4i2.1105

Abstract

A green future calls for joint action, using the Green MSMEs concept as a means to build a healthy, sustainable environment that lives in harmony with nature. The study aimed to assess how the concepts of eco-adopter, eco-entrepreneur, and eco-innovator shape MSME sustainability. Using a probability sampling technique combined with simple random sampling, primary data were collected via a questionnaire. With a population of 75 MSME actors in Kediri City’s Tofu Producer Processing sector, the Slovin formula was used to calculate the sample, resulting in 43 MSME respondents from Kediri City. Data were drawn from questionnaires circulated to owners of MSMEs in the Tofu Producer Processing sector registered at the Kediri City Cooperative and SME Trade Office, and analysis was performed with Spearman Rank correlation, Kendall’s W, and ordinal regression using SPSS. The findings show that the Eco-Adopter, Eco-Entrepreneur, and Eco-Innovator concepts have a significant effect on MSME sustainability. However, most MSMEs are currently still at the Eco-Adopter stage or only apply basic eco-friendly principles and Pre-Eco-Adopter. This shows a large implementation gap to reach the level of Eco-Entrepreneur and Eco-Innovator which has a deeper and structural sustainability impact. Therefore, the transition of MSMEs to the Eco-Innovator stage requires strong ecosystem support. Factors such as access to Green Financing (especially commercial financing for Eco-Innovators), specific Government Regulations and Incentives for green MSMEs, as well as the adoption of Digital Technologies that facilitate green innovation, are key determinants of the success of the transformation.
THE EFFECT OF PERCEIVED USEFULNESS AND SOCIAL INFLUENCE ON BEHAVIORAL INTENTION IN THE USE OF SOCIAL COMMERCE AMONG GENERATION Z IN LANGSA CITY Nova Novitasari; Rahmat Maulidan; Muhammad Daffa Zulfikar; Sri Indah Lestari
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.v4i2.1106

Abstract

Social commerce is expanding quickly across Indonesia, accompanied by the prominent share of Generation Z in both the population and internet use; nevertheless, evidence on how Perceived Usefulness and Social Influence shape Behavioral Intention is still mixed, especially for smaller cities. This study aims to analyze how Perceived Usefulness and Social Influence shape Behavioral Intention, both separately and in combination, among Generation Z users of social commerce in Langsa City. The research follows a quantitative explanatory approach. Responses were collected from 120 Generation Z participants in Langsa City through an online survey, then analyzed with multiple linear regression in SPSS following tests of validity, reliability, and the classical assumptions. The results indicate that Perceived Usefulness has a positive and significant impact on Behavioral Intention (β = 0.669; t = 10.593; p = 0.000), Social Influence also shows a positive and significant impact (β = 0.211; t = 3.342; p = 0.001), and both variables jointly have a significant bearing on Behavioral Intention (F = 74.300; p = 0.000), explaining 55.9% of its variance (R2 = 0.559). Perceived Usefulness emerged as the strongest predictor. To conclude, practical benefit is the main reason Generation Z in Langsa City intends to use social commerce, whereas social influence plays a supporting part. These outcomes lend support to the Technology Acceptance Model once it is broadened with the Social Influence construct taken from UTAUT, and offer empirical evidence from a small-city context that contributes to the ongoing academic discussion of social influence in social commerce adoption.
ANALYSIS OF THE IMPLEMENTATION OF BLUE ACCOUNTING IN SUPPORTING ACCOUNTABILITY OF MARINE RESOURCE MANAGEMENT IN WEST KALIMANTAN Haini Rastika; Helisa Noviarty; Ira Grania Mustika
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.v4i2.1111

Abstract

This study aims to analyze the implementation of blue accounting in supporting accountability for marine resource management at the Marine and Fisheries Agency of West Kalimantan Province. The study employs a qualitative method with a descriptive approach and a case study design. Data were collected through in-depth interviews with three informants, observation, and documentation. Informants were selected based on their direct involvement in financial management and the management of marine and coastal ecosystems. Data were analyzed using thematic analysis and triangulated based on the findings from interviews, observation, and documentation. The results indicate that the implementation of blue accounting is still in its early stages and has not yet been fully integrated into financial management and marine resource reporting. The accounting system used adheres to accrual-based Government Accounting Standards (SAP) but does not yet incorporate the economic and ecological values ​​of marine resources into financial reporting. Key challenges include limited data availability, insufficient human resource capacity, the absence of specific policies and regulatory frameworks, limited information system integration, and budgetary constraints. Costs associated with environmental protection and restoration are still recorded under general operational activities. Despite these limitations, blue accounting has the potential to strengthen transparency and accountability by integrating financial, economic, and ecological information into marine resource management.
HOW LEADERSHIP SHAPES EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF ORGANIZATIONAL CULTURE Setyaasih; Ratna Agustina; Harjo Lukito; Anna Kridaningsih; Nurus Sabani
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.v4i2.1115

Abstract

Leadership is an important factor in employee performance, but different leadership approaches may influence performance through different organizational mechanisms. This study examines the effects of transformational leadership, strategic leadership, and change leadership on employee performance, with organizational culture as a mediating variable in manufacturing companies in Sidoarjo and Pasuruan, Indonesia. A quantitative multisite survey was conducted using questionnaire data from 300 employees, and the relationships were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that transformational leadership (β = 0.330, p < 0.001), strategic leadership (β = 0.322, p < 0.001), and change leadership (β = 0.191, p = 0.016) have positive direct relationships with employee performance. Transformational leadership (β = 0.291, p < 0.001) and strategic leadership (β = 0.276, p = 0.005) are also positively related to organizational culture, whereas change leadership has no significant relationship with culture (β = 0.028, p = 0.765). Organizational culture mediates the relationships of transformational leadership (indirect β = 0.094, p = 0.002) and strategic leadership (indirect β = 0.089, p = 0.010) with employee performance, but not that of change leadership (indirect β = 0.009, p = 0.771). The model explains 63.2% of the variance in employee performance. The main contribution is the demonstration that organizational culture plays different mediating roles across leadership dimensions. These findings suggest that managers should combine leadership development with efforts to strengthen shared values, collaboration, and learning, while maintaining direct support for change implementation.
SUSTAINABLE VILLAGE ECONOMIC DEVELOPMENT STRATEGY TO ENHANCE REGIONAL COMPETITIVENESS: A SWOT ANALYSIS OF MSME ACTORS IN MEURANDEH, LANGSA CITY Muhammad Khatami; Nahdah Fadhilah; Boy Pangondian Ginting; T. Aidil Aswat
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.v4i2.1130

Abstract

Sustainable village economic development plays a strategic role in enhancing regional competitiveness, particularly in Meurandeh, Langsa City, an area with 716 registered MSMEs whose potential remains underutilized due to limited infrastructure, human resource capacity, and access to markets and capital. This study aims to formulate a sustainable village economic development strategy in Meurandeh, Langsa City, through a SWOT analysis of local MSME actors. A descriptive qualitative case-study approach was employed, involving 35 MSME actors selected through purposive sampling from a population of 716, complemented by in-depth interviews with key stakeholders. Data were analysed using IFAS and EFAS matrices to map internal and external factors, followed by a SWOT (SO, WO, ST, WT) strategy matrix. The IFAS-EFAS results show an internally strength-dominant condition (S − W = +0.625), led by local raw-material availability and strategic location, against an externally threat-dominant condition (O − T = −0.411), driven mainly by disaster/weather vulnerability and raw-material price fluctuation, placing Meurandeh's MSMEs in Cartesian Quadrant II, for which a diversification (ST) strategy is recommended, complemented by strengthening village business institutions and digital market access (WO). This study is expected to contribute practically to village-based MSME development policy and to support the achievement of the Sustainable Development Goals (SDGs) at the local level.

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