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Thessi Cahyaningtias
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JABI (Journal of Accounting and Business Issues)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28281411     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait topik-topik seputar bisnis, akuntansi dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
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Pengaruh Green Leadership terhadap Green Mindfulness pada Anggota Bank Sampah Mutqi Sopiawadi; Reno Afriyadi Mayandika Pasha; Tri Nur Mujizat; Susi Wulandari; Panji Agnyoto
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
Publisher : STIESA Press

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Abstract

This study aims to determine the effect of green leadership on green mindfulness in members of the Bageur Waste Bank in Dangdeur Village, Subang Regency. The study used a survey method with a questionnaire to 30 respondents. The results of the validity and reliability tests showed that the data collection instrument was feasible to use. However, the results of regression analysis showed no real influence between green leadership and green mindfulness. Green leadership in Bank Sampah Bageur is carried out through environmental examples and education by its leaders, while members show an understanding of the importance of waste management. The limitations of the study are the small sample size and less than optimal communication between researchers and respondents. Further research with more comprehensive methods is recommended to understand the factors supporting green mindfulness in waste banks.
ANALISIS KUALITAS DESTINASI PARIWISATA CURUG KOLEANGKAK CIATER KABUPATEN SUBANG Devy Widya Apriandi; Muhammad Rizal Sarif Hidayat; Maharani Ananda Putry
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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Abstract

The tourism industry is crucial for national economies as it significantly contributes to foreign exchange earnings, economic growth, public welfare improvement, job creation, and unemployment reduction. Subang Regency, with its rich natural resources, leverages tourism as a key income source. Curug Koleangkak, a famous waterfall in Nagrak Village, Ciater, Subang, stands out for its natural beauty and eco-tourism potential. This research aims to analyze the quality of Curug Koleangkak as a tourism destination by evaluating its attractiveness, facilities, and accessibility. Using a mixed-method approach including surveys, interviews, and field observations, this study reveals high visitor appreciation for the natural appeal of Curug Koleangkak but identifies areas needing improvement in facility maintenance and accessibility. Recommendations include infrastructure development, increased promotional activities, and sustainable tourism practices to enhance the viability and attractiveness of Curug Koleangkak. These findings are intended to aid local authorities and stakeholders in strategic planning to elevate Curug Koleangkak's recognition beyond Subang Regency.
ANALISIS DETERMINAN FAKTOR-FAKTOR PENDUKUNG BERHASILNYA DESA WISATA Devy Widya Apriandi; Ade Guntara Fauzi; Nopa Nurdiansyah
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 02 (2024): Vol 3 No 02 (2024)
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This research investigates how Tourism Village products impact business opportunities in tourism areas. This research was carried out descriptive quantitatively, with questionnaires used to collect primary data and secondary data from various sources. This research involved people who visited or visited the Cibeusi Ciater Subang Tourism Village. The results of data analysis show that Tourism Village products received a positive assessment from respondents, with the Informing Tourism Village Products indicator getting the highest score. Apart from that, respondents considered that business opportunities in the Cibeusi Ciater Subang Tourism Village were quite potential, although there were several things that needed to be improved. This research shows how important it is to improve service quality and increase community participation to increase business opportunities in Tourism Villages. Future research must involve more local parties in the development of Tourism Villages so that local communities are better off.
HUMAN RESOURCES COMPETENCIES IN THE INDUSTRIAL REVOLUTION 4.0 Tigin Lugiani; Amelia Indah Pratami
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 02 (2024): Vol 3 No 02 (2024)
Publisher : STIESA Press

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Abstract

Since 2015, Indonesia and other countries in the Southeast Asian region have faced the ASEAN Community. Therefore, every country, including Indonesia, must prepare human resources that have sufficient competence and are able to adapt quickly to changes to compete in the labor market in the region. Change is a must, both for individuals, companies, and the business environment. The third industrial revolution started at the end of the third century. This era is marked by the emergence of digital technology and the internet that make it easier for humans to carry out their activities and also facilitate business practices (Zeng, 2016). HR competence is the main trait that a person has so that he can work effectively and excel at work. Elements of Human Resource Development In general, there are 2 (two) main categories of training forms or methods for employees, namely: 1) Practical Methods (On The Job Training) and 2) Simulation Methods (Off The Job Training) This research was conducted to determine the competence of Human Resources in generation Z in the Industrial Revolution 4.0 era. This study uses a nonprobability sampling technique. Respondents who filled in were 36 respondents, having age criteria ranging from 18 years - 26 years. This research was conducted to determine the competence of Human Resources 4.0 in generation Z. This research uses qualitative descriptive research. The results of this study indicate that the competence of the Z generation of human resources in the era of the industrial revolution 4.0 shows a very good category with an actual score of 1943. Competence with the highest score on creative and innovative indicators with a percentage of 97.2%, the lowest score on indicators of intercultural and language abilities with a percentage 78.3%
ANALYSIS OF THE RIGHT STRATEGY FOR ADAPTING TRADITIONAL RETAIL BUSINESS IN THE DIGITAL ERA: A CASE STUDY OF BU YUNI'S SNACK SHOP USING THE BUSINESS MODEL CANVAS APPROACH: Array Sulis Setiawati; Siti Amelia Novita Sari
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
Publisher : STIESA Press

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Abstract

The traditional retail industry, especially Indonesia's small local stores (warung), has been greatly disrupted by the quick development of digital technology. In order to stay competitive in the digital age, this study is to assess Warung Jajan Bu Yuni's current business model using the Business Model Canvas (BMC) framework and determine suitable adaptation methods. In-depth interviews with the owner were used to gather data for a single case study using a qualitative descriptive approach. The results show that the company continues to run conventionally, without the use of digital technologies, depending on direct sales and personal connections with local clients. To adapt to shifting consumer behavior, a number of crucial BMC components—including channels, customer connections, value propositions, income sources, and partnerships—need to be modified. The suggested adaptation tactics include partnering with local communities, providing basic delivery services, and promoting using WhatsApp Stories. Traditional retailers can become part of the digital ecosystem without losing their social and cultural identity thanks to these gradual and context-based adjustments
The THE INFLUENCE OF JOB SATISFACTION AND WORK MOTIVATION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) OF STUDENT EMPLOYEES IN SUBANG DISTRICT: Array Faza Shidiq Ahyat; Sriwulan Anggraeni
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
Publisher : STIESA Press

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Abstract

This study aims to analyze the effect of job satisfaction and work motivation on Organizational Citizenship Behavior (OCB) in student employees in Subang Regency. The approach used is a quantitative approach with a survey method. The research sample amounted to 41 respondents selected using purposive sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression. The results showed that job satisfaction and work motivation had a positive and significant effect on OCB both partially and simultaneously. The t test shows that job satisfaction has a significant effect on OCB with a significance value of 0.011, while work motivation also has a significant effect with a significance value of <0.001. Simultaneously, the F test produces a significance value <0.001, which means that the two variables together have a significant effect on OCB. The coefficient of determination (R²) value of 0.812 indicates that 81.2% of the variation in OCB behavior can be explained by job satisfaction and work motivation. This finding suggests that increasing job satisfaction and motivation can encourage the emergence of positive voluntary work behavior in student employees. Therefore, educational institutions and workplaces need to create a supportive work environment and appropriate motivation enhancement strategies to encourage productive and proactive behavior.
THE INFLUENCE OF SELF-REWARD AND SELF-EFFICACY ON ACCOUNTING STUDENTS' LEARNING MOTIVATION WITH SELF-REGULATED LEARNING AS A INTERVENING VARIABLE: Array Restu - Gustiawan; Sukma Nazah Al Azhar
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
Publisher : STIESA Press

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Abstract

This study examines the effect of Self-Reward and Self-Efficacy on accounting students' learning motivation, with Self-Regulated Learning (SRL) as a mediating variable. Learning motivation is a crucial factor in academic success, especially in a competitive and complex higher education environment such as accounting, which demands conceptual understanding and technical skills. This study was motivated by the inconsistency of previous research findings regarding the mediating role of SRL and the neglect of self-reward variables in learning motivation models. Using a quantitative approach and a sample of 51 accounting students from various universities, this study seeks to provide empirical clarity regarding SRL mechanisms specific to the accounting context, as well as integrating self-reward as a key variable. The results showed that Self-Efficacy and Self-Regulated Learning have a positive and significant influence on the learning motivation of accounting students. Students with high self-efficacy tend to be more motivated and able to regulate their learning process independently, which in turn increases learning motivation. Although self-reward was found to have a significant effect on Self-Regulated Learning, its effect on learning motivation directly was not significant in this study. However, Self-Regulated Learning was shown to mediate the effect of Self-Efficacy on learning motivation. These findings underscore the importance of developing self-efficacy and effective SRL strategies in the accounting curriculum to enhance students' motivation and academic achievement.
The Impact of Work From Anywhere (WFA) on Employee Productivity: A Literature Review : Array Pani Apriani; Shabilla Rossinda
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
Publisher : STIESA Press

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This study aims to analyze the impact of Work From Anywhere (WFA) implementation on employee productivity through a systematic literature review using bibliometric analysis. The research employed a qualitative descriptive approach, utilizing secondary data from 1,146 journals collected through Publish or Perish from Scopus and Google Scholar databases. After systematic screening using Covidence following PRISMA guidelines, 67 relevant journals published between 2023-2025 were analyzed. The study utilized VOSviewer for bibliometric visualization to identify research clusters and keyword relationships. The findings reveal that flexibility emerges as the most dominant factor in enhancing employee productivity in WFA settings, including freedom to manage time, work location, and job priorities. Other productivity-enhancing factors include cost and time savings, improved work-life balance, work autonomy, quiet work environment, and organizational/technological support. Conversely, productivity decline is primarily caused by home distractions and social isolation. The bibliometric analysis identified four main research clusters: remote work structure and flexibility (red cluster), work model impact on performance (green cluster), human resource management and productivity (blue cluster), and pandemic impact on employee well-being (yellow cluster). The study provides strategic recommendations for organizations to optimize WFA implementation through technological infrastructure investment, time management training, balanced work policies, and comprehensive employee support systems.
ANALYSIS OF THE INFLUENCE OF SELF-EFFICACY AND SOCIAL SUPPORT ON STUDENT ACADEMIC ACHIEVEMENT (CASE STUDY: STIE SUTAATMADJA STUDENT): Array Lingga Larasati Ilmira; Diaz Salsafa
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
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The advancement of higher education is closely tied to the quality of human resources it produces, with both internal and external factors significantly influencing students’ academic success. This study aims to evaluate the extent to which self-efficacy and social support affect academic achievement among university students. Self-efficacy refers to a student’s belief in their capability to successfully carry out academic tasks, while social support encompasses emotional and instrumental assistance from the surrounding environment, including family, peers, and lecturers. This research investigates the impact of these two variables both individually (partially) and collectively (simultaneously) in enhancing academic performance. The study was conducted using a sample of 52 students from STIE Sutaatmadja, specifically from the Accounting and Management departments. The findings are expected to provide valuable insights into the psychological and social factors that shape the learning process and to serve as a foundation for developing more effective support strategies in higher education institutions.
financial performance analysis of companies using a management accounting approach in the creative industry sector: Array jelita puspita mardani puspita
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
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This study aims to analyze the impact of management accounting implementation on the financial performance of companies in the creative industry sector. Although the creative industry contributes significantly to Indonesia’s Gross Domestic Product, businesses in this sector continue to face financial management challenges, particularly due to revenue uncertainty and high production costs. Management accounting plays a crucial role in providing relevant information for strategic decision-making, cost control, and budget planning. This research employs a quantitative approach using a survey method involving 30 purposively selected creative industry companies. Data were collected through questionnaires and analyzed using simple linear regression. The results show that the application of management accounting has a positive effect on financial performance, especially in improving cost efficiency, profitability, and strategic decision-making. These findings highlight the importance of enhancing management accounting literacy among creative industry players to strengthen their competitiveness and business sustainability.

Page 4 of 5 | Total Record : 44

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