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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 39 Documents
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Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era Riska Pradisa; Amiruddin Islami MQ. Baba
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.199

Abstract

This study examines the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to several MSMEs in Indonesia. The method used is descriptive qualitative, with analysis of financial statements based on SAK EMKM. The results show that the implementation of SAK EMKM helps MSMEs improve transparency and understanding of their financial condition. However, obstacles remain, such as limited accounting knowledge and a lack of technical training for business actors.
The Effect of Company Size and Independent Commisioner Composition on Carbon Emissions Disclosure Before and After the Carbon Tax Regulation News Mawatish Aina Asmi Hasan; Waluyo Waluyo; Yananto Mihadi Putra; Fransisca Listyaningsih Utami
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.120

Abstract

This study aims to evaluate the influence of company size and the composition of independent commissioners on the level of carbon emissions disclosure. The research subjects include companies in the energy, transportation, and construction sectors in Indonesia. The sample consists of 19 companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023, with a total of 114 annual observations. The sample selection was conducted using purposive sampling. The analysis methods employed include multiple linear regression and paired sample t-tests, with data processing conducted using SPSS software version 25.0. The multiple linear regression test was supplemented with descriptive statistical analysis, classical assumption tests, and hypothesis testing, while the paired t-test was accompanied by normality and homogeneity tests. The research findings indicate that company size and the composition of independent commissioners significantly influence carbon emissions disclosure, both before and after the announcement of carbon tax regulations. Additionally, there are significant differences in the level of emissions disclosure between the periods before and after the announcement of such regulations.
The Interplay Between Money Attitudes, Financial Management Behaviour and Financial Well‑Being: The Moderator Effect of Financial Risk Tolerance Swarmilah Hariani; Swarmilah Hariani; A Fakhrorazi; Rusdi Omar; Hafiz Abdul Samee Malik; Apollo Daito
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.124

Abstract

This study investigates the relationship between attitudes toward money, financial management behaviour, and financial well-being among both public and private sector lecturers in Indonesia. The aim is to understand how individuals' perceptions and attitudes toward money influence their financial management practices and, consequently, their overall financial well-being. Data were collected through a survey administered to 393 respondents, and the analysis underscores the significance of financial literacy and sound financial management behaviour. The findings reveal that attitudes toward money have a substantial and positive effect on financial management behaviour. Furthermore, financial management behaviour was found to significantly contribute to enhancing individuals' financial well-being. The study also identified attitudes toward money as an intervening variable that strengthens the relationship between financial management behaviour and financial well-being. Conversely, financial risk tolerance was not found to be a moderating factor in the relationships between attitudes toward money and financial well-being, nor between financial management behaviour and financial well-being. These results highlight the critical importance of a comprehensive understanding of attitudes toward money to better inform strategies aimed at improving individual financial management and overall financial well-being.
The Effect of Firm Size, Profitability, and Leverage on Effective Tax Rate: Evidence from Consumer Goods Manufacturing Firms Listed on the Indonesia Stock Exchange (2021–2024) Rachmad Dwi Riyanto; Yananto Mihadi Putra
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.127

Abstract

The effective tax rate (ETR) is a key indicator used to evaluate the actual tax burden borne by companies relative to their pre-tax profits. In many cases, ETR is found to be lower than the statutory tax rate, indicating the presence of lawful tax planning strategies or even tax avoidance practices within the boundaries of regulation. This study aims to examine the effect of firm size, profitability, and leverage on ETR in manufacturing companies within the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A purposive sampling method was used to select 21 companies that met the criteria of consistent audited financial reporting, positive pre-tax income, and complete data availability. The research applied a quantitative approach with multiple linear regression analysis using EViews software. The results indicate that firm size, profitability, and leverage each have a significant negative effect on ETR. These findings suggest that corporate fiscal efficiency is largely determined by internal factors, and legal tax planning is an integral part of financial policy aimed at minimizing tax burdens while complying with prevailing regulations. The study contributes to the understanding of how firm characteristics influence tax strategies, providing insights for policymakers and practitioners in designing effective corporate tax policies.
The Influence of Profitability, Company Size, And Liquidity On Tax Avoidance Saeful Anwar; Ronny Andesto
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.131

Abstract

This study aims to analyze the effect of profitability, firm size, and liquidity on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with a causal research design. The research sample was selected using purposive sampling technique, resulting in 27 companies with a total of 108 observations. The dependent variable in this study is tax avoidance, measured using the Effective Tax Rate (ETR). The independent variables consist of profitability, measured by Return on Assets (ROA); firm size, measured by the natural logarithm of total assets; and liquidity, measured by the current ratio. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25 software, through a series of descriptive statistical tests, classical assumption tests, and hypothesis testing (t-test, F-test, and coefficient of determination).
Strengthening Firm Value through ROA, Firm Size, and Good Corporate Governance in Food and Beverage Companies Nadilla Nadilla; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.264

Abstract

The food and beverage industry has a strategic role in the Indonesian economy, but the 2019–2023 period showed unstable dynamics due to the pandemic, rising raw material, energy, and logistics costs. This raises the question of whether the company's asset performance and scale are able to increase the company's value, as well as whether corporate governance can strengthen the relationship. This study aims to analyze the influence of Return on Asset and company size on company value with Good Corporate Governance as a moderation variable in food and beverage companies listed on the Indonesia Stock Exchange in 2019–2023. The research uses a quantitative approach with secondary data from the company's annual reports and financial statements. The sample was obtained through purposive sampling, consisting of 19 companies with 95 observations, and analyzed using panel data regression with EViews. The results of the study show that Return on Asset and company size have a positive effect on the company's value. Good Corporate Governance has also been proven to strengthen the influence of Return on Asset and company size on company value. The implications of this study confirm the importance of asset efficiency, strengthening business scale, and transparent governance to increase investor confidence. The latest research lies in the focus of the food and beverage subsector during the 2019–2023 period with GCG as the moderation variable.
Ownership Structure, Profitability, and Dividend Payout Ratio in Explaining Tax Avoidance Fayakunarto Fayakunarto; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.275

Abstract

Tax avoidance is a salient topic in corporate finance and sits at the intersection of interests between the entity that receives tax—the government—and the firm, for which taxes are an impediment or barrier to maximising profit, cash flow and dividends. The seson 2020-2023 is very interesting since that period is post pandemic recovery and the application of Harmonization of Tax Regulations (HPP) Law—On March 29, 2000 the enactment end date for firms listed in the Main Board of Indonesia Stock Exchange. This research aims to analyze daan empirical test on inflation and the variables (independent) that include ownership distribution by institution (institutional ownership), management ownership, foreign ownership, profitability (represented by ROA), as well as Dividend Payout Ratio on tax avoidance. The data in this study used financial statements and annual reports from 124 companies listed on the Main Board over a period of four years (with a total sample of 496 observations), and panel data regression analysis using Random Effect Model with classical assumption testing. The results demonstrate that institutional, managerial and foreign ownership represents a significant increase in tax avoidance behavior while ROA and Dividend Payout Ratio reveal a significant negative relationship with the behaviors. These results provide insights into how owner pressure may facilitate tax efficiency and that strong dividend performance and policies likely hinder firms' efforts to avoid taxes. The novelty of this research is the opportunity to analyze ownership structure along with profitability and dividend policy at the same time during a period of change in post-pandemic tax rules, providing new perspectives to improve corporate tax governance in Indonesia.
Digital Leadership, Employee Adaptation, and Work Culture in Society 5.0: A Structured Narrative Review Using Structuration Theory Iqbal Chendriawan; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.278

Abstract

Transiting to Society 5.0 requires a balanced synergy between technology and people. Most studies on digital leadership, employee adaptation, and work culture are conducted and reported on separately. This study aims to report on the implementation of digital leadership, explain employee adaptation, and identify key features of work culture that enable organization transformation. The study employs qualitative approach, using a structured narrative review, and adopts a Structuration Theory-based analysis to explore agency-structure recursive interactions. The results of this research reveal that digital leadership generates meaning, utilizes resources and obtains legitimacy. In contrast, employees function as active agents who continuously change work culture through the practices that they perform on a daily basis. An adaptive, collaborative and learning-oriented work culture is therefore essential to the successful implementation of technology. This research indicates that in order to implement technology effectively, organizations must develop learning ecosystems which grant employees autonomy and a psychological safe environment. The results of this research therefore form a unique, dynamic, reciprocal and human-focused framework that incorporates digital leadership, employee adaptation and work culture.
The Role of Corporate Governance Mechanisms in the Relationship between Green Accounting, Intellectual Capital, and Profitability Fitri Indriawati; Putri Dwi Wahyuni; Minanari Minanari; Afly Yessie
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.284

Abstract

Mining companies face growing pressure to align environmental responsibility with financial performance, yet whether green accounting and intellectual capital raise profitability may depend on governance and ownership structure. This study examines how green accounting and intellectual capital shape profitability of mining companies in Indonesia and Malaysia, and investigates the moderating role of audit committee size and institutional ownership. The sample consists of 120 firm-year observations from Indonesia and 102 from Malaysia during 2018-2023, selected through purposive sampling based on the availability of annual and sustainability reports. Intellectual capital is measured using Value Added Human Capital (VAHU), while profitability is measured using earnings per share. Data were analyzed using multiple regression and moderated regression analysis in SPSS, performed separately for each country. Green accounting significantly increases profitability in Malaysia but not in Indonesia, while intellectual capital increases profitability in Indonesia but reduces it in Malaysia. Audit committee size weakens the green accounting-profitability relationship in both countries but does not moderate the intellectual capital relationship. Institutional ownership weakens the green accounting relationship only in Indonesia and the intellectual capital relationship only in Malaysia. These findings imply that governance and ownership mechanisms do not uniformly strengthen sustainability-based value creation across institutional contexts.

Page 4 of 4 | Total Record : 39

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