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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 16 Documents
 1   2 
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)
Friction Audit and Digital Tax e-Compliance in Cross-Border Religious Travel: The Case of Barokah Travel Utomo, Raras Dwi Pratiwi Wahyu; Fitriah, Zahra Eka; Handoyo, Dwi; Efendi, Safarel Chiquitita Fayendar; Rahmadhani, Elda Putri; Arien, Rafi Atha Irsyad
Journal of Strategic Behaviour Accounting Vol. 1 No. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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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 Julita Moulinda, Syifa; Sari, Novita; Wijaya, Chornelia Putri Indah
Journal of Strategic Behaviour Accounting Vol. 1 No. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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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.
COMPLIANCE BY DESIGN: REGISTRATION-TO-FILING PATHWAYS AND FRICTION POINTS Zulfikar, Nirina Annara Vania; Ardhiansyah, Firman; Alfarishi, Muhammad Fazaro; Azizah, Elfrida Esti Nur; Ariyanti, Retno Dwi; Evazalina , Tessa
Journal of Strategic Behaviour Accounting Vol. 1 No. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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Abstract

This study examines the role of digital tax administration in shaping taxpayer compliance, with particular attention to the transition from registration to filing processes. Although digital systems such as e-registration, e-filing, and e-Billing have been implemented to simplify tax administration, taxpayers may still encounter administrative frictions that hinder the completion of compliance tasks. Using a compliance-by-design perspective, this study analyzes how procedural complexities, verification delays, and system-related issues create friction points along the compliance pathway. The study adopts a conceptual approach by mapping the taxpayer journey form registration to filing and identifying potential drop-off points that may reduce effective compliance. The findings indicate that administrative frictions within digital tax systems can disrupt the compliance process and increase the likelihood of incomplete filings. Therefore, improving system design, simplifying procedures, and strengthening user experience are essential to support a more seamless compliance process. This study contributes to the literature on digital tax administration by highlighting the importance of designing tax systems that minimize friction and facilitate taxpayer participation. The findings also provide policy insights for tax authorities seeking the enhance compliance through more user-centered digital services.
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. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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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 PUTRI, REZA ANGGIDYA; Kayla Putri, Reviana; Fitri, Safira; Suci Ramadhani, Alya Ayu; Nur Azizah, Adinda; Noer Habibah, Adiva Alfi; Frila Ardianti, Maeva; Hasanah , Uswatun
Journal of Strategic Behaviour Accounting Vol. 1 No. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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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

Page 2 of 2 | Total Record : 16

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