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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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Digital Media vs Traditional Promotion: The Changing Dynamics of Silk Road Tourism Marketing in Uzbekistan Fayzullayeva Gulchexra
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.v2i1.490

Abstract

Purpose: This study aims to examine how digital marketing platforms influence tourist behavior and travel decisions in Uzbekistan, particularly in relation to Silk Road tourism, compared to traditional promotional channels. Methodology: A quantitative approach was employed using survey data collected from 44 respondents via a structured online questionnaire. Data were analyzed using SPSS, with linear regression used to assess relationships between heritage-related factors and tourism behaviors, and descriptive analysis to evaluate the influence of promotional channels. Results: The percentage mentioned in your findings is 45.5%, which represents the proportion of travel decisions influenced by social media platforms such as Instagram, YouTube, and TikTok. Conclusions: The study concludes that digital marketing is essential for enhancing Uzbekistan’s tourism competitiveness. Social media-driven strategies and interactive platforms are more effective than traditional promotion, and combining these with heritage preservation and accessibility can maximize tourist engagement. Limitations: The study is limited by its small sample size (44 respondents) and focus on specific Silk Road tourism destinations, which may limit generalizability to other regions or larger populations. Contribution: This research provides insights for policymakers and tourism stakeholders on optimizing digital marketing strategies to enhance destination image, attract global visitors, and increase engagement with Silk Road tourism in Uzbekistan.
Financial Literacy, Income, Lifestyle, and Consumptive Behaviour among Student Workers Yohanes De Poseng; Rolland E. Fanggidae; Nikson Tameno
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.v2i2.491

Abstract

Purpose: This study examines the effects of financial literacy, income, and lifestyle on the consumptive behavior of student workers partnered with online transportation companies in Kupang, Indonesia. Methodology: This study used a quantitative survey of 100 student workers. Data were collected using questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 27. Results: Financial literacy had a significant negative effect on consumption behavior, whereas lifestyle had a significant positive effect. Income had no significant effect on the results. Simultaneously, the three variables significantly influenced consumption behavior, with an R² value of 0.336. Conclusions: Financial literacy and lifestyle are key determinants of the consumptive behavior of student workers, whereas income does not directly influence consumptive tendencies. Limitations: This study is limited to student workers in Kupang City and used a cross-sectional, self-reported survey design. Contribution: This study contributes to the behavioral finance literature by highlighting the importance of financial literacy and lifestyle control in reducing excessive consumption among gig economy student workers.
Internal Control, HR Competence, and PNBP Financial Reporting Reliability in South Bangka Agencies Lusi Anggraini; Erita Rosalina; Wenni Anggita
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.v2i2.492

Abstract

Purpose: The purpose of this study is to examine how internal control and Human Resource (HR) competency affect the accuracy of Non-Tax State Revenue (PNBP) financial reporting at the Ministry of Religious Affairs Office of South Bangka Regency and the Land Office (ATR/BPN). Methodology: This quantitative survey involved 56 participants. Data were analyzed using validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination, based on stewardship theory. Results: Internal control positively and significantly affects PNBP financial reporting reliability, whereas HR competence has no significant partial effect. Simultaneously, both variables significantly influenced reporting reliability, with an Adjusted R² of 0.780. Conclusions: Internal control is the dominant factor in improving PNBP financial reporting reliability, while both variables jointly explain 78% of the variation in central government vertical agencies in South Bangka Regency. Limitations: Only two central government vertical agencies in South Bangka Regency participated in this survey, which had a small sample size (56 respondents). Contribution: This study contributes to the development of public sector accounting research in the context of PNBP management, while also providing practical input for government agencies and policymakers to strengthen internal control and HR competence to produce reliable and accountable PNBP financial reporting.
Fabrication and Experimental Performance Analysis of a Parabolic Solar Dish Collector Ali Jasim; Zahraa Ali Abd-Alsattar Hassn
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.v2i1.493

Abstract

Purpose: This study aims to design and experimentally evaluate the performance of a parabolic dish solar collector for water heating and evaporation. The primary objective is to measure the system's efficiency and explore ways to optimize solar energy utilization. Methodology: A 180 cm parabolic dish covered with aluminum and a copper tube absorber was fabricated. Inlet and outlet water temperatures, solar irradiance, mass flow rate, and thermal efficiency were measured on April 16–17, 2023. Results: The collector reached a peak efficiency of 76.5% at 12:30 PM, with solar irradiance of 956 W/m². Efficiency declined in the afternoon as solar irradiance decreased, showing a strong relationship between performance and solar radiation. Conclusions: The parabolic dish collector is effective for water heating and evaporation. Its performance can be improved by expanding the exposure area, using more reflective materials, applying anti-scattering coatings, and adding an electronic sun-tracking system. Limitations: The study is limited to a single dish size and specific climatic conditions. Manual measurements were conducted only during daytime, without accounting for seasonal variations or extreme weather conditions. Contribution: This research provides empirical evidence on parabolic dish collector performance and practical recommendations for improving solar thermal efficiency.
ESG, Ownership Structure, and Board Composition Effects on Tax Avoidance in Indonesian Manufacturing Febby Taniya; Agrianti Komalasari
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.v2i2.494

Abstract

Purpose: This study aims to analyze the effect of ESG performance, institutional ownership, and the proportion of female directors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. Methodology: This study uses a quantitative approach with a balanced panel dataset of 19 companies, yielding 57 observations selected through purposive sampling. Tax avoidance is proxied by the Effective Tax Rate (ETR), while firm size and profitability serve as control variables. The analysis was conducted using a Random Effect Model with Panel EGLS (Swamy-Arora) in EViews. Results: ESG performance and the proportion of female directors had no significant effect on tax avoidance. Institutional ownership has a significant negative effect on tax avoidance, indicating that higher institutional ownership reduces aggressive tax-avoidance practices. Conclusions: The findings suggest that institutional ownership effectively monitors management and curbs opportunistic behavior related to tax avoidance, while ESG disclosure and female director representation are currently insufficient to significantly influence tax strategies in the Indonesian manufacturing context. Limitations: This study is limited by a small sample (19 firms), reliance on a single ESG data source, and a short post-pandemic period. Future research should expand the sample, separate ESG dimensions, and explore alternative tax avoidance proxies, such as Cash ETR or Book-Tax Differences. Contribution: This study provides empirical evidence on the factors of corporate governance and sustainability that affect tax avoidance in Indonesia, offering insights for regulators, investors, and companies to improve monitoring mechanisms and corporate reporting practices.
Indonesian Stock Market Reaction to U.S. Liberation Day Tariff on Export Firms Arya Nurhasan; 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.v2i2.495

Abstract

Purpose: This study examines the reaction of Indonesia's capital market to the U.S. Liberation Day Tariff announcement on April 2, 2025, focusing on export-exposed firms listed on the Indonesia Stock Exchange (IDX). Methodology: An event study is applied across 62 IDX-listed firms over a 21-trading-day window, analyzing abnormal returns and trading volume activity using the market-adjusted model and Wilcoxon signed rank test. Results: The tariff announcement produced a significant negative difference in abnormal returns, with investors perceiving the policy as bad news for export-oriented firms. The average abnormal return was partially significant, with an immediate event-day response and persistent negative reactions post-announcement. Trading volume activity showed no significant difference, reflecting the caution of investors. Conclusions: Price movements support semi-strong market efficiency, while the absence of a volume response confirms that price and volume reactions do not always co-move under the same informational events. Limitations: The Market Adjusted Model assumes homogeneous firm risk, sector-level comparative analysis was not conducted, and domestic macroeconomic variables were not controlled for. Contribution: This study provides novel multisector evidence on how an emerging market responds to unilateral trade protectionism, contributing to the literature on event studies, signaling theory, and trade policy reactions.
Financial Literacy, Social Status, Lifestyle, and FOMO on Generation Z Financial Management Feby Pratiwi Handayani; Ardiansyah Japlani; Karnila Ali
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.v1i4.506

Abstract

Purpose: This study examines the partial and simultaneous effects of financial literacy, social status, lifestyle, and Fear of Missing Out (FOMO) on personal financial management among Generation Z in Metro City, Lampung Province, Indonesia. Methodology: A quantitative descriptive survey was conducted with 100 Generation Z respondents (born 1997–2012) who had manageable income. Respondents were selected using purposive sampling methods. Data were collected using a validated and reliable Likert-scale questionnaire and analyzed using multiple linear regression after fulfilling classical assumption tests. Results: Financial literacy (β= 0.364, p< 0.001) and lifestyle (β= 0.201, p= 0.042) significantly and positively influenced personal financial management. Meanwhile, social status (β= 0.151, p= 0.067) and FOMO (β= 0.129, p= 0.142) have positive but statistically insignificant effects on purchase intention. Simultaneously, all variables significantly affected personal financial management (F= 19.471, p < 0.001), with an Adjusted R² of 0.823, indicating that 82.3% of the variance in financial management was explained by the model. Conclusions: Financial literacy is the most influential factor in shaping the financial management behavior of Generation Z, followed by lifestyle. Social status and FOMO did not independently exert significant effects. Limitations: This study is limited to Generation Z in Metro City and employs purposive sampling, which may reduce generalizability. Contribution: This study extends the understanding of Generation Z’s financial behavior by integrating financial literacy, social status, lifestyle, and FOMO, while emphasizing the importance of financial education in improving financial management practices.
Product Variety and Price on Purchase Decisions at a Retail Grocery Store in Indonesia Aldi Mahendra; Yateno Yateno; Jati Imantoro
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.v1i4.507

Abstract

Purpose: This study examines the partial and simultaneous effects of product variety and price on consumer purchase decisions at Toko Firantika, a rural grocery store in Mesuji District, Lampung Province, Indonesia, amid growing competition from modern retail and online commerce. Methodology: This study employed a quantitative survey. Data were collected from 97 consumers selected through accidental non-probability sampling method. The sample size was determined using Cochran’s formula at a 95% confidence level and a 10% margin of error. Data were gathered using a structured Likert-scale questionnaire (1–5) and analyzed through multiple linear regression with classical assumption tests using IBM SPSS Statistics version 25. Results: Product variety positively and significantly influenced purchase decisions (β= 0.242; t= 2.499; p= 0.014). Price also positively and significantly affected purchase decisions (β= 0.349; t= 4.324; p= 0.000) and was the dominant predictor. Simultaneously, both variables significantly influenced purchase decisions (F= 13.675; p= 0.000), explaining 22.5% of the variance (R²= 0.225). Product size variety and price affordability were the strongest indicators of their respective constructs. Conclusions: Product variety and price are significant and complementary determinants of consumer purchase decisions in rural grocery retailing. Limitations: The model explains only 22.5% of the purchase decision variance, indicating the influence of other factors. Contribution: This study provides empirical evidence on the determinants of purchase decisions in rural MSME grocery retail and practical insights for enhancing competitiveness through product assortment and pricing strategies.
The Role of Actuarial Accounting in Achieving Financial Sustainability Hussien Sabea Khamees
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): 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.v2i3.522

Abstract

Purpose: This study aims to examine actuarial accounting, the role of actuary accountants, and their contribution to enhancing corporate financial sustainability, particularly in companies with long-term financial obligations. Methodology: The study uses a conceptual and descriptive-analytical approach by reviewing relevant literature on actuarial accounting, risk assessment, and long-term financial planning in corporate finance. Results: The findings indicate that actuarial accounting plays an important role in strengthening corporate financial sustainability by supporting long-term financial planning and improving risk identification. Actuary accountants contribute significantly by utilizing statistical and historical data to predict future financial events and assess potential risks, thereby enhancing the accuracy of financial forecasting and planning. Conclusions: The study concludes that actuarial accounting is essential for improving companies’ long-term financial sustainability. The involvement of actuary accountants in financial decision-making processes helps organizations optimize resource allocation and strengthen strategic financial planning. Limitations: This study is limited to a conceptual analysis based on existing literature and does not include empirical data or case-based validation. Contribution: This study contributes to the literature by emphasizing the importance of actuarial accounting and actuary accountants in improving long-term financial sustainability and supporting more effective corporate decision-making processes.
Liquidity, Leverage, and Profitability Effects on Firm Value in Pharmaceutical Healthcare Sector (2021–2024) Revita Diaz Andini; Mar’atus Solikah; Faisol
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): 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.v2i3.525

Abstract

Purpose: This study analyzes the effect of liquidity, leverage, and profitability on firm value in pharmaceutical and healthcare sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024, motivated by declining firm value and inconsistent prior findings. Methodology: A quantitative causal design is used with secondary data from annual reports of 13 companies, resulting in 52 observations. The sample is selected using purposive sampling. Data are analyzed using panel data regression with the Random Effect Model (REM) in STATA 14. Results: Liquidity has no significant effect on firm value (p=0.415), leverage has a significant negative effect (p=0.028), and profitability is not significant (p=0.150). However, all variables jointly affect firm value. Conclusions: Leverage is the only significant determinant of firm value, while liquidity and profitability are not significant individually. Firms should manage capital structure more effectively to enhance investor confidence and firm value. Contribution: This study contributes empirically by providing evidence from the underexplored pharmaceutical and healthcare sector in Indonesia and clarifying inconsistent findings on liquidity, leverage, and profitability effects on firm value. It also enriches capital structure literature using panel data analysis. Limitations: This study is limited to 13 firms over a four-year period (2021–2024), which restricts generalizability. It only uses three financial variables and excludes macroeconomic and non-financial factors that may also influence firm value.

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