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INDONESIA
Business, Management & Accounting Journal
Published by Baca Dulu Publisher
ISSN : 30472261     EISSN : 30467845     DOI : 10.xxxxxx/bisma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Business, Management & Accounting (BISMA) Journal is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of Business, Management, and Accounting both academics and practitioners. Business, Management & Accounting (BISMA) Journal is published periodically three times a year, namely in March, July, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies Paulus, Hendro; Tarmidi, Deden
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.123

Abstract

This study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia.
The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024) Perdana, Yoean Octarhaiezky; Akbar, Taufik
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.133

Abstract

This study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance.
The Influence of Exploration Costs and Leverage on Eaarnings Management with Firm Size as a Moderating Variable Rachman, Khairul Arief; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.102

Abstract

Increasing demands for transparency from stakeholders encourage financial sector companies to strengthen Sustainability Reporting Disclosure (SRD). However, variations in the level of disclosure despite uniform regulations create research gaps related to the factors that influence them. This study aims to examine the influence of board size, gender diversity, Green Financing, and Return on Assets (ROA) on SRD, as well as the role of company size as a moderator. Using a quantitative approach, this study analyzes secondary data from financial sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. Moderation regression is used to test the direct influence and interaction of variables. The results showed that board size, gender diversity, and Green Financing had a significant positive effect on SRD, while ROA had a positive but insignificant effect. Additionally, company size moderates the influence of board size, gender diversity, and Green Financing; however, it does not moderate the relationship between ROA and SRD. These findings reinforce the stakeholder theory that environmental governance and performance factors, when scaled up by the company, enhance the quality of sustainability disclosure. The novelty of the study lies in the simultaneous integration of governance, Green Financing, profitability, and the moderation of company size in industries with strict regulations.
Assessment of Government Policy Framework in India for Promoting Green Entrepreneurship Bhati, Barkha; Naaz, Iram
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.82

Abstract

The increasing need to address climate change and promote environmental sustainability has positioned green entrepreneurship as a vital element of global economic growth. The government of India has recognized the importance of fostering a supportive environment for green businesses that emphasize sustainability while driving economic progress. In response, several government initiatives and policies have been introduced to encourage green entrepreneurship, with an emphasis on fostering innovation, minimizing environmental impact, and promoting the use of sustainable technologies. Despite these initiatives, there remains a need to evaluate how effectively these policies are reaching and benefiting green entrepreneurs. Using data from government reports and practical examples, the paper assesses the effectiveness of such policies in promoting sustainable start-ups and identifies areas for improvement. This research paper seeks to examine India's policy framework designed to support green entrepreneurship. The study concludes by highlighting gaps in the policy framework and recommending targeted interventions to enhance the green entrepreneurship ecosystem, contributing to both economic growth and environmental sustainability.
Institutional Ownership, Firm Size, Leverage, and Profitability: The Impact on Firm Value in the Indonesian Banking Sector Irawan, Syahril; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.92

Abstract

This study aims to examine the effect of institutional ownership, company size, leverage, profitability on firm value. The population in this study is a banking sub-sector company listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used in this study was purposive sampling method, resulting in a sample of 42 companies over a period of 5 years, with a total of 210 data samples that met the criteria. The sampling method uses purposive sampling method. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The data analysis method used is multiple linear regression analysis with the help of the IBM SPSS 25 application. The results showed that institutional ownership, company size, and profitability have no significant effect on firm value. In contrast, leverage has a negative influence on firm value. These findings provide insight for company management and investors regarding the factors that influence firm value in the banking sub-sector.
Evaluating Sharia-Based Marketing Strategies and Their Effect on Purchase Intention in Higher Education Enterprises Triyawan, Andi; Alhasani, Irham Abied; Ismail, Nurizal
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.145

Abstract

This study aims to analyze the influence of the sharia marketing mix on consumer purchase intention. The sharia marketing mix not only adopts conventional marketing principles but also emphasizes Islamic values based on honesty, justice, and blessings. A quantitative approach was employed by distributing questionnaires to consumers of products and services, and the collected data were analyzed using multiple regression to examine the effects of product, price, promotion, and distribution variables from a sharia perspective. The findings reveal that all sharia marketing mix variables have a positive and significant effect on consumer purchase intention, with sharia promotion identified as the most dominant factor. These results indicate that the implementation of sharia-compliant marketing strategies can enhance consumer trust, loyalty, and purchasing tendencies. This study is expected to provide practical contributions to the development of more effective sharia marketing strategies to remain competitive in the modern business era.
Company Bankruptcy Prediction Analysis: The Altman Z"-Score Method Yustisia, Natali; Khairuna, Lainun
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.150

Abstract

The purpose of this study  is to analyze the effect of the ratio of Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability on bankruptcy predictions.  The sample used was ten companies obtained by purposive sampling method from State-Owned Enterprises in the infrastructure service sector listed on the Indonesia Stock Exchange during the 2021-2023 period.  This study is a quantitative research using the logistic regression estimation method processed using the Statistical Package for Social Sciences 30 software.  The results of the study using the Wald Test found that Working Capital to Total Asset had a significant negative effect on bankruptcy prediction, while Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability had no significant influence on bankruptcy prediction.  Inaddition, the results of the Omnibus Test of Model Coefficients mentioned that all independent variables simultaneously have a significant effect on bankruptcy prediction. 
Strategic Entrepreneurship in the Digital Economy: Opportunities and Challenges for SMEs Hernaningsih, Fery
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.155

Abstract

This study aims to analyze how strategic entrepreneurship enables small and medium enterprises (SMEs) to leverage opportunities and overcome challenges in the digital economy. Using a quantitative research approach, data were collected from 250 SME owners and managers across digitally engaged sectors such as e-commerce, creative industries, and food and beverage businesses. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed to examine the relationships among digital opportunities, digital challenges, strategic entrepreneurship, and SME performance. The results reveal that digital opportunities have a significant positive influence on strategic entrepreneurship, while digital challenges exert a negative but manageable impact. Moreover, strategic entrepreneurship demonstrates a strong positive effect on SME performance, resilience, and sustainability, and mediates the relationship between digital economy factors and business outcomes. These results imply that SMEs can achieve superior performance and long-term competitiveness through strategic entrepreneurial behavior that aligns innovation, resource orchestration, and opportunity recognition within digital transformation efforts. The novelty of this study lies in integrating the dual role of opportunities and challenges in the digital economy with strategic entrepreneurship as a mediating mechanism that fosters sustainable growth among SMEs.
The Role of Human Resources to Improve the Optimization of e-Procurement Implementation in PT Pertamina Trans Kontinental's Ship Operations Maemunah, Siti; Musliha, Fadlia; Yuliantini, Yuliantini; Pahala, Yosi
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.157

Abstract

This study aims to analyze and evaluate the implementation of the e-procurement system in the operations of PT Pertamina Trans Kontinental (PT PTK) vessels, as well as the role of human resources (HR) in optimizing the application of this system. The research also explores the factors that influence the success of e-procurement implementation, both from the internal side of the company, such as good management and HR management, and from the external side, including supporting technological infrastructure and policies. This study uses a qualitative method with a descriptive approach and NVivo 12 software for data analysis. The research duration was 3 (three) months through interviews with informants consisting of the Procurement Manager, ICT Manager, Vessel Procurement and Operations Coordinator, SmartGEP Manager, and six HR employees involved in the implementation and management of the e-procurement system, totaling 10 participants, this research delves into the various challenges and solutions in implementing e-procurement in the vessel operations of PT PTK. The analysis results show that the implementation of e-procurement has increased efficiency, transparency, and accountability in the procurement of goods and services. However, there are still challenges related to HR adaptation and technological infrastructure. This research contributes to the development of e-procurement theory, particularly in the maritime industry context, and provides practical recommendations to enhance HR capacity in managing a more effective and sustainable e-procurement system.
Bridging the Urban Transport Paradox: Transit-Oriented Development and the Integrated Low-Carbon Mobility Framework (ILCMF) for Metropolitan Jabodetabek Banjarnahor, Astri Rumondang; Simarmata, Juliater; Yosafat, Andre
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.190

Abstract

The transportation sector is one of the largest contributors to global carbon emissions and represents a major challenge in the urban decarbonization agenda. In Indonesia, transportation accounts for approximately 27% of total national emissions, with the Greater Jakarta (Jabodetabek) metropolitan area being the highest contributor due to high daily mobility, urban sprawl, and governance fragmentation. This study aims to analyze the role of Transit-Oriented Development (TOD) as a systemic strategy in supporting the transition toward low-carbon mobility and to develop a conceptual model called the Integrated Low-Carbon Mobility Framework (ILCMF). The study identifies four key dimensions in the decarbonization of transportation — environmental, institutional, technological, and social — that interact to shape a sustainable urban mobility system. The findings reveal that the success of low-carbon mobility transformation depends on cross-sectoral policy integration, the electrification of public transport, and community participation in mobility behavior change. The ILCMF provides an integrative framework for metropolitan transportation policymaking that is efficient, inclusive, and aligned with Indonesia’s Net Zero Emission 2060 target.

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