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Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 33 Documents
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The influence of competence and motivation on employee performance in the Payakumbuh Sub-District office of West Sumatra, Limapuluh Regency, West Sumatra City Hamsal; Eva Sundari; Iyoyo Dianto; Imam Hanafi; Muhammad Arif; Fadli Hamzah
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.245

Abstract

Purpose: This research aims to analyze the impact of competence and work motivation on employee performance at the Payakumbuh District Office, West Sumatra, Kabupaten Lima Puluh Kota. Research Methodology: This study employs a quantitative approach using a descriptive survey method. The research population includes 47 employees at the Payakumbuh District Office. The collected data were analyzed using Smart Partial Least Square (PLS). Results: Competence and work motivation both have a positive and significant effect on employee performance, with t-values of 3.818 and 2.703 (p < 0.05). The adjusted R² of 56.2% shows that these two variables collectively explain more than half of the variance in employee performance. Conclusions: Competence and motivation significantly enhance employee performance, with competence having the strongest effect. Strengthening both factors is vital to improve effectiveness and public service quality. Limitations: The study's population is limited to employees at the Payakumbuh District Office, which may restrict the generalizability of the findings to other government institutions. Contribution: Nevertheless, this research significantly contributes to human resource management, particularly within the governmental context.
Strategic decision making for a material construction store: A simple multi-attribute rating approach Zuhdiyah Izzatun Nisa
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.246

Abstract

Purpose: TDJ Store, a leading building material retailer in Kendal, Central Java, has been operating its offline store for 15 years and its online store for two years. As part of its growth strategy, the store aims to transition to a company and open a new physical store. Research Methodology: To achieve this objective, a comprehensive strategy is required to ensure alignment with its goals. This study conducts an analysis of TDJ stores’ internal conditions and external environment to provide insights into the company's current situation. Utilizing Porter’s Five Forces framework, the Diamond Model, financial performance analysis, and SWOT analysis, this research examines both internal and external factors affecting TDJ stores. Results: The findings were then used to formulate strategies with the TOWS matrix and determine the type of strategy using the SPACE matrix, which identified an aggressive strategy (quadrant 1) as suitable. Finally, the SMART method is applied to prioritize alternative strategies, selecting market penetration as the most appropriate strategy for TDJ stores based on the current conditions, Conclusions: TDJ Store’s analysis shows an aggressive strategic position, with market penetration identified as the best strategy to enhance competitiveness through better management and marketing. Limitations: The study focuses on one SME with limited financial data, restricting generalization. Broader, data-rich studies are recommended. Contributions: This study integrates SWOT, TOWS, SPACE, and SMART methods, offering a practical framework for SMEs to develop sustainable, evidence-based growth strategies.
The Influence of Efficiency and Effectiveness in the Utilization of School Operational Assistance Funds on the Quality of Teaching and Learning Services: A Case Study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.247

Abstract

Purpose: This study examines how efficiency and effectiveness in using BOS funds influence the quality of teaching and learning at two junior high schools in Papua—SMPN 12 Mimika and SMPN Naena Muktipura. Methodology/approach: A mixed-method approach was used, combining surveys, interviews, observations, and document analysis. Quantitative data were analyzed with multiple linear regression, while qualitative insights were examined through content analysis. Results/findings: Efficiency (B = 0.670) and effectiveness (B = 0.553) significantly improve service quality. SMPN 12 Mimika performed better overall in fund use, facilities, and teacher training. Conclusions: Efficient and effective use of BOS funds significantly improves teaching and learning quality. Efficient fund management has a stronger effect, especially in enhancing facilities and teacher training, highlighting the need for transparent and well-targeted BOS fund utilization. Limitations: Limited to two schools in Papua, reducing generalizability. Broader studies are needed. Contribution: Provides empirical evidence for improving BOS fund use and educational policy in under-resourced schools.
The Influence of Leadership, Workload and Work Environment on Nurse Performance Through Organizational, Citizenship Behavior at Muhammad Sani hospital Siti Bakdiah; Bambang Satriawan; Sri Yanti
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.254

Abstract

Purpose: This study examines the effects of leadership, workload, and work environment on nurse performance through OCB as a mediating variable at Muhammad Sani Hospital. Methodology/approach: The study uses a quantitative approach with survey methods, collecting primary data through questionnaires distributed to 180 nurses. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to assess both direct and mediating effects among variables. Results/Findings: Leadership, workload, and work environment do not directly affect nurse performance, but OCB has a significant positive impact and mediates the effects of workload and work environment on performance. Conclusions: Nurse performance improves mainly through strengthening OCB. Supportive environments and balanced workloads foster OCB, while leadership should focus on encouraging cooperative behaviors to enhance service quality. Limitations: The study was limited to one hospital, so results may not apply broadly. Future research should include more hospitals and additional factors like job satisfaction or commitment. Contribution: This study highlights OCB as a key mediator in performance improvement and offers practical insights for hospitals to enhance nurse performance through better leadership, workload balance, and supportive environments.
The Influence of Financial Literacy, Financial Inclusion, and People’s Business Credit Financing (KUR) on The Profitability of MSMEs Among PT Pegadaian City Palembang Customers Meileginta Kaban; Sulastri; Kemas Muhammad Husni Thamrin; Isni Andriana
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.258

Abstract

Purpose: This research is conducted to determine the effect of financial literacy, financial inclusion, and the People's Business Credit (KUR) financing on the profitability of MSMEs among customers of Pegadaian in Palembang City. Research Methodology: The study used 100 PT Pegadaian customers in Palembang City selected purposively. Data were collected via questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS). Results: Financial literacy shows no effect, financial inclusion negatively affects, while KUR financing positively and significantly increases MSME profitability among Pegadaian customers. Conclusions: The study found that financial literacy had no significant effect, financial inclusion negatively affected MSME profitability, while KUR financing had a positive and significant impact, emphasizing the need to strengthen literacy and inclusion programs. Limitations: The study focuses only on PT Pegadaian customers in Palembang City and examines MSME profitability based on financial literacy, inclusion, and KUR financing. Contribution: This research can contribute to providing references for further research activities, especially for researchers interested in conducting more in-depth studies in this field.
The Effect of Environmental Performance and Environmental Costs on Firm Value with Profitability as a Mediating Variable Rinaldi Kartobi; Fajar Gustiawaty Dewi
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i4.401

Abstract

Purpose: This study examines the effect of environmental performance and environmental costs on firm value with profitability as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Methodology/approach: Using a quantitative approach, 75 firm-year observations are selected through purposive sampling from annual and sustainability reports. Firm value is proxied by Tobin’s Q, profitability by ROA, and environmental variables by disclosure indices. Data are analyzed using multiple regression, path analysis, and the Sobel test. Results/findings: Environmental performance negatively affects profitability, while environmental costs have no significant effect. Both variables do not directly influence firm value. Profitability positively affects firm value and mediates the effect of environmental performance, but not environmental costs. Conclusions: The capital market in the Indonesian energy sector remains more financially oriented than environmentally oriented in determining firm value. Limitations: The study focuses only on the energy sector and a short observation period. Contribution: This study enriches empirical evidence on sustainability and firm value relationships in emerging markets.
Cash Holdings, Investment Efficiency, and the Russia–Ukraine War: Evidence from Indonesian Energy Firms Mikha Valentino; Retno Yuni Nur Susilowati
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.481

Abstract

Purpose: This study examines the effect of cash holdings on corporate investment efficiency in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2023, with the Russian invasion of Ukraine as a moderating variable. Methodology: Using a quantitative approach, secondary data from 62 energy firms (389 observations) were analyzed using Stata through descriptive statistics, panel model selection, classical assumptions, and hypothesis testing. Results: The results indicate that cash holdings positively and significantly affect investment efficiency, while the Russian invasion of Ukraine does not moderate this relationship and only acts as a predictor moderator that shows a direct effect on investment efficiency. Conclusions: The level of cash holdings plays an important role in influencing investment efficiency, whereas the Russian invasion of Ukraine does not affect this relationship in the Indonesian energy sector. Limitations: This study is limited to Huang’s (2020) model, which may vary in accuracy from alternatives, and a temporal dummy proxy for the Russian Invasion of Ukraine that fails to capture geopolitical shock intensity. Contribution: This study contributes to the literature and corporate decision-making by providing empirical evidence on how cash holdings affect investment efficiency and highlighting the moderating role of the Russian invasion of Ukraine in this relationship.
Green Information Technology Strategies for Promoting Sustainable Development Practices among Kirkuk University Affiliates in Iraq Ayad Fadhil Mohsin
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i1.484

Abstract

Purpose: This study aims to examine the effect of Green Information Technology strategies on sustainable development and to analyze the relationship between them. Methodology: The study used a descriptive-analytical method with data collected through an electronic questionnaire distributed to administrative and human resource employees at governmental universities in Kirkuk Governorate. Results: The study found that Green Information Technology strategies play an important role in supporting sustainable development within governmental universities. The findings indicate that the adoption of environmentally friendly information technology practices can improve institutional efficiency, reduce environmental impact, and support sustainable administrative performance. Conclusions: The study concludes that Green Information Technology contributes positively to achieving sustainable development in governmental universities in Kirkuk Governorate. The relationship between Green Information Technology and sustainable development shows that universities can strengthen sustainability by integrating green technology practices into their administrative and operational activities. Limitations: This study is limited to governmental universities in Kirkuk Governorate and focuses only on administrative and human resource employees. Contribution: This study contributes by highlighting the role of Green Information Technology strategies in supporting sustainable development practices in higher education institutions.
Improving the Financing Mechanisms of Cultural Tourism in Regions: The Public-Private Partnership Model Nosirov Shuhrat Berdiqulovich
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i1.486

Abstract

Purpose: This study aims to examine the effectiveness of Public-Private partnership (PPP) mechanisms in improving the financing sustainability of cultural tourism development in heritage-rich regions, particularly in Uzbekistan. The research focuses on identifying structural weaknesses in existing financing models and proposing an integrated PPP framework capable of enhancing tourism infrastructure, heritage conservation, and regional economic growth. Methodology: A convergent mixed-method research design was employed by integrating quantitative and qualitative approaches. Quantitative analysis was conducted using panel data regression to examine the relationship between PPP financing intensity and tourism performance across six comparator countries during 2015–2023. Qualitative analysis involved systematic literature review, comparative institutional analysis, and stakeholder consultations with government institutions, private investors, development agencies, and local communities. Results: PPP-based financing significantly improves cultural tourism performance. A 10% increase in PPP financing intensity was associated with an estimated USD 420 million increase in tourism receipts. PPP-integrated models demonstrated higher restoration cost recovery, shorter project implementation periods, improved maintenance efficiency, and stronger community participation compared to traditional state-centered financing approaches. Conclusions: The proposed Five-Pillar PPP Model provides an effective and sustainable framework for financing cultural tourism in transitioning economies. Institutional reform, risk-sharing mechanisms, community integration, and digital innovation were identified as critical determinants of successful PPP implementation. Limitations: The study was limited to six comparator countries and relied on secondary datasets, which may restrict broader generalization and statistical robustness. Contribution: This research contributes a context-specific PPP framework and KPI-based evaluation model for sustainable cultural tourism financing in developing and transitioning economies
Metaverse Marketing and Digital Consumer Purchase Behavior: Evidence from Baghdad Universities Basheer Saadoon Hasan
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i1.488

Abstract

Purpose: The study explores how metaverse marketing affects the buying behavior of university students in Baghdad. Methodology: Descriptive-analytical design was used and a study sample of 400 students was used on an electronic questionnaire. The research hypotheses were tested by means of Pearson correlation and multiple linear regression. Results: The results showed that the metaverse marketing and purchase behavior were significantly positively related. The findings also showed that it had strong direct impacts of its four dimensions (immersion, interactivity, personalization, and digital trust) on purchase behavior. Conclusions: The findings highlight the importance of digital trust and personalization in virtual marketing environments, demonstrating their effect on students’ purchasing decisions. Limitations: The research is limited to students in Baghdad universities, which may affect generalizability to other populations. Contribution: This study offers practical guidance for marketers on leveraging metaverse platforms to influence digital consumer behavior in educational settings.

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