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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 20 Documents
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THE INFLUENCE OF PROFITABILITY ON FIRM VALUE IN COSUMER NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD JESSENIA NADHITA NUGRAHINI; ALYA AYU SUCI RAMADHANI; NABILA KURNIA NURHAINI
Journal of Strategic Behaviour Accounting Vol. 1 No. 02 (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)
Friction Audit and Digital Tax e-Compliance in Cross-Border Religious Travel: The Case of Barokah Travel Raras Dwi Pratiwi Wahyu Utomo; Zahra Eka Fitriah; Dwi Handoyo; Safarel Chiquitita Fayendar Efendi; Elda Putri Rahmadhani; Rafi Atha Irsyad Arien
Journal of Strategic Behaviour Accounting Vol. 1 No. 03 (2026): March
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i03.46724

Abstract

The growing digitalization of tax systems has transformed how compliance is managed, particularly for cross-border service industries such as religious travel. This study focuses on Barokah Travel, an Indonesian-based umrah and hajj agency operating across Indonesia, Saudi Arabia, and Turkey, which faces significant challenges in tax registration and e-compliance due to multijurisdictional differences. The research aims to map the end-to-end compliance process, identify friction points affecting efficiency and accuracy, and propose process-based recommendations to enhance digital tax performance. Using a qualitative case study approach, data were collected through process documentation, system audit, and regulatory review. Analytical techniques such as service blueprinting, friction metrics, and compliance funnel analysis were employed to locate inefficiencies in user interaction, system integration, and data validation. The findings reveal that major frictions arise from duplicated document verification, asynchronous system interfaces, and inconsistent regulatory standards. Barokah Travel mitigates these issues through integrated financial systems, reconciled transaction reporting, and adaptive tax planning across jurisdictions. The study concludes that simplifying digital tax workflows and enhancing UX-driven process design improve compliance outcomes and support inclusive, transparent, and innovative governance, aligning with SDG 9 and SDG 16.
The Effect Of Cash Ratio, Debt To Equity Ratio, And Total Asset Turnover On The Profit Growth Of Technology Companies Listed On The Indonesian Stock Exchange Syifa Julita Moulinda; Novita Sari; Chornelia Putri Indah Wijaya
Journal of Strategic Behaviour Accounting Vol. 1 No. 03 (2026): March
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i03.47014

Abstract

This study aims to analyze the impact of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TOTA) on Profit Growth. The research subjects were technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. Using purposive sampling and multiple linear regression analysis, a total of 70 observations (N=70) were analyzed. The results of the study show various findings. Simultaneously (F-test), the three variables (CR, DER, TOTA) were proven to have a significant effect on Profit Growth (Sig. 0.001). However, partially (t-test), only the Current Ratio showed a positive and significant effect (Sig. 0.001). The other two variables, Debt to Equity Ratio (Sig. 0.897) and Total Asset Turnover (Sig. 0.091), were found to have no significant effect. The model's ability to explain Profit Growth was limited, with an Adjusted R Square value of 18.2%. The remaining 81.8% was influenced by factors outside the scope of this study. This conclusion indicates that in the technology sector, liquidity (CR) is a significant predictor of Profit Growth, while conventional solvency ratios (DER) and asset efficiency (TOTA) do not show the same impact.
Assessment-to-Appeal Timelines in Corporate Tax Disputes Nirina Annara Vania Zulfikar; Firman Ardhiansyah; Muhammad Fazaro Alfarishi; Elfrida Esti Nur Azizah; Retno Dwi Ariyanti; Tessa Evazalina
Journal of Strategic Behaviour Accounting Vol. 1 No. 03 (2026): March
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i03.47049

Abstract

This study examines the procedural timelines and suspensive effects governing the transition from tax assessment to appeal in Indonesia, the United States, and France. Increasing complexity in tax dispute systems has raised concerns regarding taxpayer access to judicial review and financial exposure during litigation.This study aims to analyze how different procedural designs influence dispute accessibility, liquidity pressure, and interest accumulation. A qualitative comparative legal approach is employed using doctrinal analysis of statutory frameworks, administrative guidelines, and judicial procedures across the three jurisdictions (Thuronyi, 2020).The findings reveal significant institutional variation. Indonesia applies a non-suspensive regime requiring prepayment prior to appeal, thereby increasing liquidity pressure and financial risk. The United States provides automatic suspensive protection through Tax Court procedures, reducing financial burden and enhancing access to dispute resolution. France adopts a conditional model, where suspension is granted upon provision of financial guarantees.These differences demonstrate that procedural design plays a critical role in shaping taxpayer rights, financial risk allocation, and legal certainty. The study concludes that structured suspensive mechanisms and clear procedural safeguards can improve fairness while maintaining effective tax administration (OECD, 2019).
Compliance by Design Registration-to-Filing Pathways and Friction Points. Chelsea Olivia; Refka Selegi Fadila; Wakhidatur Rizqi Zulfarida; Devita Vidya Anggraini; Clodiya Ikhtiarsyah; Falisya Cyntia Putri; Refansyah Ataullah
Journal of Strategic Behaviour Accounting Vol. 1 No. 03 (2026): March
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i03.47063

Abstract

The purpose of this research is to identify potential problem areas that taxpayers many encounter in, the registration and filing and payment processes, and to propose a compliance by design strategy as most suitable for improving the type of compliance outcomes. This research is motivated by low compliance conversion rates due to administrative frictions like systen errors, delayed identity authentication, document complekity and weak integration between e-billing systens and e-filing platforms. The study employs the process audit technique to map the compliance pathway. The data collection includes the regulatory review documents, live observation and screen capture of the online systems of the Directorate General of Taxes and a comparative in Indonesia, Japan and Taiwan. The research instrument used include a service blueprint, system activity logs and a friction register that measure time, error rate and success completion in a task. Result indicate that the office experiences the most friction during the registration and filing stages of the process. This is mainly due to slow,manual document verfication, limited automatic validation, and repetitive errors within the e-filing system. Streamling workflows, incorporating automated validation, and desighing real-time feedback loops that adhere to the principles of compliance by design noticeably decrease time spent in a process and improve conversion rates for compliance. This study proposes the establishment of a compliance funnel and a 30/60/90-day strategic intervention roadmap as a more tangible way to enhance performance of the digital tax service.
Public Attention and Digital Financial Inclusion in Indonesia: Google Trends Evidence on QRIS and Digital Public Service Infrastructure REZA ANGGIDYA PUTRI; Reviana Kayla Putri; Safira Fitri; Alya Ayu Suci Ramadhani; Adinda Nur Azizah; Adiva Alfi Noer Habibah; Maeva Frila Ardianti; Uswatun Hasanah
Journal of Strategic Behaviour Accounting Vol. 1 No. 03 (2026): March
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i03.51702

Abstract

The rapid expansion of digital payment systems has become a central element of monetary and financial sector reforms in emerging economies. In Indonesia, the implementation of the Quick Response Code Indonesian Standard (QRIS) aims to enhance payment system efficiency, interoperability, and financial inclusion. However, the effectiveness of such reforms depends not only on infrastructure availability but also on public awareness and information-seeking behaviour, which typically precede actual adoption and sustained usage. This study examines whether online search intensity can serve as a high-frequency indicator of public attention toward digital payment infrastructure in Indonesia. Using monthly Google Trends data from January 2023 to December 2025, the analysis focuses on search interest in “QRIS” as the primary variable, with “Layanan Online” and “Smart City” included as contextual benchmarks representing broader digitalisation narratives. A time-series–oriented approach is employed, incorporating stationarity testing, first differencing, and correlation as well as lead–lag analysis to examine the dynamics of public attention. The findings indicate that changes in public attention to QRIS display distinct temporal patterns and exhibit meaningful dynamic relationships with attention to online services, suggesting that shifts in attention to digital payments may precede broader engagement with digital public services. These results support the interpretation of search-based indicators as early signals of behavioural readiness for digital payment adoption. From a policy perspective, the study highlights the usefulness of high-frequency attention data for monitoring payment system reforms and informing communication strategies to support digital financial inclusion Keywords: Digital payments; QRIS; Financial inclusion; Google Trends; Public attention
Stengthening Digital Services through Quality, Responsiveness, and Satisfaction Intan Nur'Aini; Aisyah Diah Hapsari; Azila Putri Jelita; Jessenia Nadhita Nugrahini; Helen Syfa Aprilia; Aisya Syafa Maharani; Nouval Yaafi Talitha; Dwi Ernawati; Daniel Oluwatosin Oyerinde
Journal of Strategic Behaviour Accounting Vol. 2 No. 01 (2026): In progress (July 2026)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v2i01.54561

Abstract

This study examines how system quality, service response, and perceived trust shape user trust in digital public services, with user satisfaction as a moderating condition. The study responds to the increasing managerial demand for reliable, responsive, and citizen-oriented digital platforms in local public service delivery. A quantitative survey was conducted using 152 valid responses from users of public service websites and applications, including respondents from Madiun and surrounding areas. Data were analyzed through descriptive statistics, internal consistency testing, Pearson correlation, multiple regression, and moderated regression with HC3 robust standard errors. The results show that system quality is the strongest and most consistent predictor of user trust, while service response and perceived trust are not significant when entered simultaneously with system quality. User satisfaction increases model fit and strengthens the relationship between perceived trust and user trust, indicating that trust perceptions become more meaningful when users are satisfied with the digital service experience. These findings suggest that public service managers should prioritize system reliability, usability, and information clarity while improving satisfaction-oriented service design.
Development of an ICT Infrastructure–Based Public Service Transparency Index for Public Accountability in Smart City Local Governments Latif Nurhimawan; Novita Sari; Augustin Dara Putri Maharani; Vanya Putri Adelia; Az Zahwa Firstania Raizkha Faradanty; Hany Sabariah; Alisha Izzah Fahrina; Chornelia Putri Indah Wijaya; Mohd Aazam
Journal of Strategic Behaviour Accounting Vol. 2 No. 01 (2026): In progress (July 2026)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of Smart City initiatives has intensified the use of information and communication technology (ICT) to enhance transparency in local government public services. Within the smart governance framework, official local government websites serve as key digital platforms for disseminating public service information. However, existing e-government evaluation frameworks primarily rely on macro-level indicators, providing limited assessment of service-level transparency. This study develops and applies an ICT infrastructure–based Public Service Transparency Index to evaluate transparency practices on local government websites in the Smart City context. Using quantitative content analysis, the study examines the official websites of 16 local governments implementing Smart City initiatives. Data were collected using 12 indicators organized into six transparency dimensions. The findings reveal substantial variation in transparency performance, with information-oriented dimensions generally achieving higher scores than operational access dimensions. These results indicate that transparency practices remain largely document-oriented and highlight the need to strengthen operational service accessibility. The proposed index offers a practical framework for assessing and improving public service transparency in Smart City implementation.
Integration of Big Data Analytics in Accounting Information Systems for Fraud Detection in the Banking Sector Clerissa Aulia; Delta Pratama; Desiana Febrianti
Journal of Strategic Behaviour Accounting Vol. 2 No. 01 (2026): In progress (July 2026)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v2i01.57079

Abstract

The rapid digital transformation of Indonesia's banking sector has generated a massive and complex volume of financial transactions. The value of digital banking transactions reached IDR 52,545 trillion in 2022 (Bank Indonesia, 2023); however, this growth has been accompanied by increasingly sophisticated fraud risks that are difficult to detect using conventional Accounting Information Systems (AIS). Traditional systems that remain reactive relying on manual audits, rule-based systems, and data sampling methods are often only able to detect fraud after losses have already occurred, creating an urgent need for innovation through the integration of Big Data Analytics into AIS to support faster, more accurate, automated, and preventive fraud detection. This study aims to analyze how the integration of Big Data Analytics into Accounting Information Systems can improve the effectiveness of fraud detection in Indonesia's banking sector, with a specific focus on real-time detection mechanisms, system automation, transaction pattern analysis, and machine learning-based anomaly detection. The method employed is a Systematic Literature Review (SLR), following a structured identification-screening-eligibility-inclusion protocol across Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Google Scholar, resulting in 42 articles published between 2019 and 2025 that met the inclusion criteria. The novelty of this study lies in synthesizing the technical fraud-detection literature which has largely focused on algorithmic performance with the organizational and systems perspective of Accounting Information Systems, producing an integrated fivelayer architecture and a real-time detection workflow that are contextualized specifically for Indonesia's banking sector rather than adapted from developed-country settings. The findings indicate that Big Data Analytics integration enables AIS to perform full population analysis across all financial transactions, in contrast to conventional systems that rely on sampling, and that machine learning, anomaly detection, predictive analytics, and graph analytics consistently show higher accuracy and lower false-positive rates across the reviewed literature, while supporting an early warning mechanism that can prevent fraud before losses escalate. This study concludes that integrating Big Data Analytics into Accounting Information Systems is an adaptive, preventive, and strategically necessary step for Indonesia's banking sector during digital transformation. Successful implementation, however, remains contingent on technology infrastructure, competent human resources, sound data governance, and stronger regulatory support from OJK and Bank Indonesia. This study's main contribution is a practically grounded, incrementally implementable roadmap that connects theoretical constructs (Fraud Triangle Theory, Agency Theory, TAM) with concrete architectural and operational recommendations for Indonesian banks, including small and regional banks. Keywords: Big Data Analytics, Accounting Information System, Fraud Detection, Real-Time Analytics, Machine Learning, Anomaly Detection, Indonesian Banking.
GenAI Adoption, Academic Integrity, and Responsible Use Among First-Year Accounting Students Dava Hisyam Mahardika; Irene Sofia Herlani; Uzy Faktihati Arista Putri; Sephanya Rifalia; Helanda Nurul; Nabila Kurnia Nurhaini; Aditya Rizky Herlambang; Ikolo Robert Oghenero
Journal of Strategic Behaviour Accounting Vol. 2 No. 01 (2026): In progress (July 2026)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Generative artificial intelligence (GenAI) has rapidly become part of students' learning experiences, yet little is known about how first-year university students perceive and use these technologies responsibly. This study investigates GenAI adoption among first-year undergraduate students by examining four key dimensions: learning benefits, risks and dependencies, academic integrity intentions, and responsible use. A quantitative survey was conducted with 260 first-year students from Indonesian universities using a validated 25-item Likert-scale questionnaire. Data were analysed through descriptive statistics, Pearson correlation, one-way ANOVA, and multiple linear regression. The findings reveal that students generally hold positive perceptions of GenAI while remaining aware of its potential risks. Academic integrity intentions emerged as the strongest predictor of responsible GenAI use, whereas learning benefits showed a smaller but significant positive effect. Students who used GenAI more frequently also reported greater perceived learning benefits, while no significant gender differences were identified. These findings emphasise that promoting academic integrity alongside AI literacy is essential for encouraging responsible GenAI use and offer practical insights for higher education institutions seeking to integrate AI into teaching and learning responsibly.

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