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Journal of Strategic Behaviour Accounting (JSBA)
Published by Universitas Negeri Surabaya
ISSN : 31093647     EISSN : 31093647     DOI : https://doi.org/10.26740/jsba.v1i01
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Strategic Behavior Accounting (JSBA) focuses on advancing scholarly understanding of how accounting shapes, influences, and interacts with strategic behavior within organizations. The journal aims to provide a platform for high‑quality empirical, conceptual, and case‑based research that explores the behavioral, strategic, technological, and organizational dimensions of accounting practices. The journal welcomes contributions in the following areas: Strategic and Behavioral Accounting — studies on how accounting information affects decision‑making, motivation, incentives, and organizational behavior. Strategic Management Accounting — research on the use of accounting information for competitive strategy, performance improvement, and long‑term planning. Organizational Control Systems — analyses of control mechanisms, governance structures, performance measurement, and accountability systems. Accounting Information Systems — investigations into digital systems, data analytics, and technology‑enabled accounting processes. Digital Transformation in Accounting — research on automation, digital tools, and emerging technologies shaping accounting practices. Ethics, Governance, and ESG‑related Behavior — studies on ethical decision‑making, sustainability reporting, participation, and cross‑cultural perspectives in accounting. Interdisciplinary Accounting Research — work connecting accounting with psychology, management, sociology, public policy, and other relevant fields. JSBA serves as a scholarly hub for academics, practitioners, researchers, and students to disseminate innovative insights that contribute to the development of accounting knowledge and organizational performance at both local and global levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025): November" : 6 Documents clear
Comparative Corporate Tax Burdens: A Standardized Simulation Putri, Agustin Eka; Saputri, Dinda Ayuk; Aristawati, Destyas Rasendriya; Cahyani, Salsa Regita; Khoirunnisa, Alyssa Risky; Elisna, Fadella Citra Way; Wijaya, Andika Candra
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.46720

Abstract

This study examines comparative corporate tax burdens in Indonesia, Vietnam, and Brazil through a standardized firm-level simulation model. By employing a consistent financial structure and identical cost assumptions, the analysis estimates each country’s effective tax rate (ETR) and net cash to equity under two different indirect tax treatments: (1) when consumption taxes are creditable and (2) when they are non-creditable and treated as turnover taxes. The findings reveal significant cross-country differences. Vietnam demonstrates the lowest overall ETR, benefiting from moderate corporate income tax (20%) and low dividend withholding tax (5%). Indonesia presents a medium burden due to a 22% corporate income tax and 11% VAT, while Brazil records the highest ETR due to a 34% combined corporate tax rate and an average 12% ICMS turnover tax. The study provides practical insights for multinational firms in choosing investment locations and designing dividend distribution policies, as well as academic implications for comparative tax modeling.
Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea Khasanah, Nur Faiza Hidayatul; Meizzaluna, Ayudya; Lestari, Intan Dwi; Ningtias, Nafa Agustin; Agistavianica, Felizha Rachel; Ramadhani, Putri Kameliya; Novitasari, Rena Dwi
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.46737

Abstract

This study examines the impact of late-payment penalties and interest charges on the effective tax rate (ETR) of corporations, using ShopNexa Company as a standardized simulation case across three jurisdictions: Indonesia, Malaysia, and South Korea. Late-payment penalties are often imposed as a percentage of the unpaid tax, while interest charges accrue daily or monthly until settlement. Although these sanctions serve as compliance enforcement tools, they also increase the total tax burden borne by firms, thereby altering their effective tax rate. The analysis employs a quantitative simulation approach with identical financial structures and applies statutory penalty and interest rules from each jurisdiction. The results indicate that both penalties and interest substantially elevate the ETR. Indonesia demonstrates a 5%–7% increase in ETR due to cumulative fines and interest, while Malaysia’s moderate penalty regime produces a smaller increase of around 3%. South Korea’s compounding interest mechanism results in the largest ETR escalation, up to 9%. The study highlights the importance of timely tax compliance and transparent enforcement to avoid excessive effective tax burdens. The findings offer policy insights for tax administrations to balance deterrence and fairness in penalty design.
ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION, ESG DISCLOSURE, PRICE TO BOOK VALUE AND THEIR IMPACT ON COMPANY PERFORMANCE IN THE MINING SECTOR FOR THE PERIOD 2022-2023 ARDHANI, ILLIYYA RAYATA; Rahmawati, Putri Dwi; Ariyanto, Nindita Fitria
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47016

Abstract

This study examines the extent to which the implementation of green accounting, Environmental, Social, and Governance (ESG) disclosure, and Price-to-Book Value (PBV) affect the performance of mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2023. Green accounting reflects a company’s environmental management commitment, ESG represents social and governance responsibility, while PBV indicates market perception of a firm’s value. Using a quantitative approach with secondary data from financial statements and sustainability reports, this research analyzes the influence of these variables on company performance measured by Return on Assets (ROA).The findings show that green accounting, ESG disclosure, and PBV do not significantly affect financial performance either partially or simultaneously. These results suggest that sustainability practices in Indonesia’s mining sector are still in their early stages and have yet to translate into short-term financial benefits. However, they provide a foundation for the gradual integration of sustainability principles into corporate decision-making and long-term strategic planning.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON THE FIRM VALUE OF MANUFACTURING COMPANIES IN THE COAL MINING SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE 2021–2024 PERIOD NUR'AINI, INTAN; Mutiara Puwitasari, Anzani; Diah Hapsari, Aisyah
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47017

Abstract

This study aims to examine the influence of profitability, liquidity, and leverage on firm value in coal mining manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Profitability is measured using Return on Equity (ROE), liquidity is measured using the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). This research employs a quantitative method with an inferential statistical approach. The study population consists of twenty-two coal mining companies listed on the IDX between 2021 and 2024, from which six companies were selected using purposive sampling based on specific research criteria. The study uses secondary data obtained from annual and audited financial reports published on the official IDX website. Data analysis techniques include descriptive statistical analysis, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and hypothesis testing through multiple linear regression analysis using the t-test and F-test with SPSS version 25. The findings of this study are expected to provide insights into the financial factors influencing firm value in Indonesia’s coal mining subsector. Keywords: Profitability, Liquidity, Leverage, Firm Value, Coal Mining, Indonesia Stock Exchange.
An Analysis of the Influence of Financial Ratios on Stock Prices of Energy and Mining Companies Listed on the Indonesia Stock Exchange PUTRI, REZA ANGGIDYA; JELITA, AZILA PUTRI
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47018

Abstract

This study is designed to explore the impact of financial ratios on stock values of companies in the energy and mining sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2024. The financial ratios examined include the Current Ratio (CR), Total Asset Turnover (TATO), and Return on Assets (ROA). This research employs a descriptive quantitative approach using multiple linear regression analysis. The findings reveal that individually, ROA has a significant influence on stock values, while CR and TATO show no significant effect. However, when analyzed simultaneously, the three ratios collectively exert a significant impact on stock values, contributing 24.6%. These results confirm that profitability is the dominant factor considered by investors in determining stock prices within the energy and mining sectors. The study is expected to contribute to the development of financial knowledge and serve as a useful reference for investors in making investment decisions. Keywords: Current Ratio, Total Asset Turnover, Return on Assets, stock price, energy, mining, Indonesia Stock Exchange.
THE INFLUENCE OF PROFITABILITY ON FIRM VALUE IN COSUMER NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD NUGRAHINI, JESSENIA NADHITA; RAMADHANI, ALYA AYU SUCI; NURHAINI, NABILA KURNIA
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): November
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47021

Abstract

This study investigates the influence of profitability on firm value in companies operating in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability, represented by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), serves as the independent variables, while firm value is proxied by Price to Book Value (PBV). The research aims to determine whether profitability ratios significantly affect firm value, either partially or simultaneously. The study employs a quantitative approach using secondary data obtained from annual financial statements published by the IDX. The analytical method used is multiple linear regression, supported by classical assumption tests to ensure data validity and reliability. The findings indicate that profitability has a positive and significant effect on firm value, suggesting that higher profitability enhances investor confidence and increases the market valuation of the firm. Among the profitability indicators, ROE shows the strongest influence on PBV, highlighting shareholders’ efficiency as a key driver of firm value. These results provide empirical evidence supporting the relevance of profitability as a determinant of firm valuation and offer managerial implications for improving financial performance to strengthen firm market position. Keywords: Profitability, Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Firm Value, Price to Book Value (PBV)

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