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Marianus Hendrilensio Sanga, M.B.A.
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INDONESIA
Journal of Business, Accounting and Information Technology
Published by CV. Namora dan Riona Bersaudara
ISSN : -     EISSN : 3124954X     DOI : 10.5281/zenodo.18521853
Core Subject :
The Journal of Business, Accounting and Information Technology (JBAIT) is published in online versions. It is dedicated to disseminating high-quality research findings in business, accounting, and information technology. The journal serves as a scholarly platform for researchers, academics, practitioners, and policymakers to share theoretical insights and empirical evidence that advance knowledge in the digital economy era. The primary objective of this journal is to publish rigorous, innovative, and impactful research that explores contemporary issues and emerging developments in business practices, accounting systems, and information technology applications. The journal aims to promote interdisciplinary perspectives and support evidence-based decision-making relevant to both developed and emerging economies.
Arjuna Subject : -
Articles 10 Documents
 1 
The Effect of Profitability on the Stock Price of Banking Companies in 2019-2024 Dinar Trininda Maria Haning; Resvina Situmorang
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18488934

Abstract

This study examines the effect of Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, which covers the pre-COVID, COVID, and post-COVID phases. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from annual financial statements and closing stock prices. The results show that EPS has a positive and significant effect on stock prices, while ROA and ROE do not exhibit significant partial effects; however, the three profitability indicators simultaneously influence stock prices. Phase-based analysis further reveals that EPS and stock prices declined during the COVID-19 period and recovered in the post-pandemic phase, confirming that the pandemic created a structural shock to banking performance and investor behavior. The findings strengthen signaling theory by emphasizing earnings per share as the most relevant financial signal in banking stock valuation. Practically, this study provides insights for investors in making informed investment decisions, for banking management in maintaining sustainable profitability, and for regulators in enhancing transparency and the quality of financial reporting in the Indonesian capital market.    
The Effect of E-Wallet Use on Impulse Buying Behavior Students in Business Administration of Politeknik Negeri Kupang Jessica Hermanus; Janri Delastriani Manafe
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18492072

Abstract

The development of digital payment technology, particularly e-wallets, has influenced transaction patterns and consumer behavior, especially among students. This study aims to analyze the effect of e-wallet usage on impulse buying behavior among students of the Department of Business Administration at Politeknik Negeri Kupang. The research employs a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 62 respondents selected using a simple random sampling technique. The data analysis used descriptive and inferential statistical methods, including classical assumption tests, simple linear regression, correlation analysis, and coefficient of determination. The results show that e-wallet usage has a positive and significant effect on students’ impulse buying behavior. This indicates that increased use of e-wallets tends to encourage spontaneous and unplanned purchases. The relationship between e-wallet usage and impulse buying is relatively strong, with e-wallets contributing significantly to explaining variations in impulse buying behavior, although other factors outside the research model also play a role. Theoretically, this study contributes to consumer behavior research related to digital payment systems. Practically, the findings emphasize the importance of digital financial literacy to promote responsible e-wallet usage among students.
The Effect of Organizational Commitment on Employee Performance at The Communication and Information Agency of NTT Province Ayu Delfina Ufi; Tuti Setyorini
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18514580

Abstract

This study aims to analyze the influence of organizational commitment on employee performance at the Communication and Information Agency of East Nusa Tenggara Province. Employee performance is a key factor in supporting the effectiveness of public service delivery, which is influenced not only by structural aspects, but also by psychological factors and employee work behavior. This study uses a quantitative approach with an explanatory design. Data was collected through the distribution of questionnaires to 62 selected employees using simple random sampling techniques. The research instrument was tested for validity and reliability before data analysis was carried out. The analysis techniques used include descriptive statistics and simple linear regression with the help of SPSS software. The results of the descriptive analysis showed that the level of organizational commitment was in the high category, while employee performance was in the good category. The results of the hypothesis test prove that organizational commitment has a positive and significant effect on employee performance. These findings indicate that employees who have emotional attachment, loyalty, and a willingness to contribute to the organization tend to perform more optimally. This research provides a theoretical contribution by strengthening empirical evidence on the role of organizational commitment in improving the performance of public sector employees, as well as practical implications for organizational leaders in designing human resource management policies that are oriented towards strengthening commitment and improving the performance of apparatus.
Determinant of Operational Cost Budget Fluctuations at Balai Kekarantinaan Kesehatan Kelas I Kupang Anyelayenita Padu; Maria
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18617279

Abstract

Fluctuations in operational cost budgets pose significant challenges to public sector financial management, particularly in health institutions that require funding stability to ensure service sustainability. This study aims to analyze the factors influencing operational budget fluctuations at Balai Kekarantinaan Kesehatan Kelas I Kupang and to examine the strategies implemented to manage these dynamics. Using a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, observations, and document analysis of budget planning and realization reports for the 2022–2024 period. The findings reveal that external factors such as changes in central government policies, shifting national priorities, and budget allocation adjustments from ministries to regional technical units, are the primary drivers of budget fluctuations. Internal factors include limited planning capacity, suboptimal coordination among program managers, inadequate budget monitoring mechanisms, and the absence of operational reserve funds. To address these challenges, the institution applies strategies such as budget revisions, activity reprioritization, and cross-unit coordination. This study contributes to the literature on public sector budgeting by highlighting the interaction between external policy dynamics and internal managerial capacity, emphasizing the importance of strengthening planning and budget control systems to enhance financial stability in health quarantine institutions.
Social Capital and Entrepreneurial Orientation on Micro-business Performance: A Study on Business Actors in East Nusa Tenggara Marianus Hendrilensio Sanga
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18665486

Abstract

Micro-enterprises play a crucial role in regional economic development, particularly in employment creation and poverty reduction. However, their performance in less-developed regions remains constrained by limited resources and structural challenges. This study examines the effects of social capital and entrepreneurial orientation on micro-enterprise performance in East Nusa Tenggara, Indonesia. Using a quantitative explanatory approach, data were collected through a survey of 50 micro-entrepreneurs in Kupang City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that both social capital and entrepreneurial orientation have positive and significant effects on micro-enterprise performance. Entrepreneurial orientation reflected in innovativeness, proactiveness, and risk-taking, exhibits a stronger influence than social capital. Furthermore, the two variables jointly explain 58.7% of the variance in micro-enterprise performance, indicating substantial explanatory power. These findings highlight that non-financial factors play a vital role in enhancing micro-enterprise performance, particularly in regions characterized by strong social ties but limited institutional support. This study contributes to the entrepreneurship literature by integrating social capital and entrepreneurial orientation within a single empirical model and offers practical implications for micro-enterprise development policies that emphasize not only financial assistance but also the strengthening of social networks and entrepreneurial capabilities.
The Effect of Job Satisfaction and Fingerprint Attendance System on Employee Work Discipline: Loyalty as A Moderation Variable Henry Feonale; John Edward Harly Jacob Foeh; Thomas Ola Langoday
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20420523

Abstract

This study aims to analyze the influence of job satisfaction and the fingerprint attendance system on employee work discipline, as well as the moderating role of loyalty among volunteer civil servants (ASN) within the Kupang City Government, East Nusa Tenggara. A quantitative approach with an explanatory research design was employed in this study. Data were collected through questionnaires distributed online to 146 respondents selected using purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results indicate that job satisfaction and the fingerprint attendance system did not significantly affect employee work discipline. In addition, loyalty was unable to moderate the relationship between job satisfaction and work discipline, as well as between the fingerprint attendance system and work discipline. However, loyalty showed a significant positive effect on work discipline, suggesting that employees with stronger organizational loyalty tend to demonstrate better discipline in carrying out their responsibilities. These findings imply that employee work discipline in government institutions is influenced more by organizational commitment, supervision, and institutional culture than by employee satisfaction or attendance technology alone. This study also contributes to the development of public sector human resource management literature, particularly regarding employee work behavior and organizational discipline.
Debt-to-Income Ratio and Financial Vulnerability of Rural Households: Evidence from Weekly Microfinance Practices in Boawae District, Nagekeo Regency Maria Yasinta Deme; Ernesta Wae
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20482330

Abstract

The proliferation of weekly microfinance known as "koperasi mingguan" in rural areas provides quick credit access but introduces severe financial risks for rural households. This study aims to analyze the Debt-to-Income (DTI) ratio, determine financial vulnerability levels, and identify the key factors driving financial distress across 7 villages in Boawae District, Nagekeo Regency. Using a quantitative descriptive and inferential approach, data from 149 rural households were analyzed using descriptive statistics and Ordinary Least Squares (OLS) regression via SPSS. The empirical results reveal a critical situation: the average DTI ratio across the sub-district reaches 89.35%, and 68.46% of surveyed households suffer from structural financial deficits. Spatially, Rowa, Raja Selatan, and Gerodhere villages face severe debt traps with average DTI ratios exceeding 100%. Furthermore, regression analysis confirms that the number of weekly cooperatives joined is the single most significant factor undermining household financial health (β = 41.436, p = 0.000), meaning every additional cooperative membership spikes the DTI ratio by 41.44%. Occupationally, casual laborers and weavers suffer from the highest financial vulnerability. This study implies that local governments must implement stricter regulations on informal micro-lending and initiate gender-responsive financial education in rural Nagekeo.
The Influence of Locus of Control and Complexity of Audit Tasks on the Performance of Internal Auditors Bulan Rahmayani Eifeli Sulla
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20463519

Abstract

This study examines the influence of locus of control and audit task complexity on the performance of internal auditors at the Regional Inspectorate of Kupang Regency. In the context of increasing demands for good governance, internal auditors play a critical role in ensuring accountability, transparency, and effectiveness in public sector management. This research adopts a quantitative approach with an associative-causal design. Data were collected through questionnaires administered to 34 internal auditors using a census sampling technique. The data were analyzed using multiple linear regression supported by validity, reliability, and classical assumption tests. The results indicate that locus of control has a positive and significant effect on auditor performance, suggesting that auditors with a stronger internal control orientation tend to demonstrate higher motivation, responsibility, and effectiveness. Conversely, audit task complexity has a negative and significant effect, indicating that higher complexity increases cognitive burden and reduces performance quality. Simultaneously, both variables significantly influence auditor performance, with a coefficient of determination of 51%. This study highlights the importance of balancing psychological factors and organizational conditions to improve auditor performance. The findings provide practical implications for strengthening internal audit effectiveness through capacity building and better workload management in local government institutions
The Impact of Internal Control and Human Resource Quality on the Financial Reporting at the Regional Finance and Assets Agency of the Kupang City Government Sandra Riska Ade Irma Benuf
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20493157

Abstract

This study aims to examine the effect of internal control systems and human resource quality on the quality of financial reporting at the Regional Finance and Assets Agency of the Kupang City Government (Badan Keuangan dan Aset Daerah Kota Kupang). This research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in financial management. The data were analyzed using multiple linear regression. The results show that the internal control system has a positive and significant effect on the quality of financial statements, indicating that effective control mechanisms contribute to more reliable and accountable financial reporting. In contrast, human resource quality does not have a significant effect, suggesting that standardized systems and procedures may reduce the dependency on individual competencies. Simultaneously, both variables significantly influence the quality of financial reporting, with internal control systems having a more dominant role. This study contributes to the public sector accounting literature by providing empirical evidence on the importance of internal control systems in improving financial reporting quality. Practically, the findings suggest that local government institutions should prioritize strengthening internal control frameworks to enhance transparency and accountability in financial management
Analysis of Regional Accounting and Asset Management Information Systems at Local Government Sangrila Gladys Miracle Blegur
Journal of Business, Accounting and Information Technology Vol. 1 No. 2 (2026): May 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20469302

Abstract

This study aims to analyze the implementation of the accounting information system (AIS) in the management of regional assets at the Regional Revenue and Asset Agency (BPAD) of East Nusa Tenggara Province. The research focuses on evaluating the effectiveness of AIS components, including human resources, procedures, data quality, and infrastructure in supporting asset management activities. A qualitative approach was employed using interviews, observations, and document analysis to obtain a comprehensive understanding of the system in practice. The findings indicate that the AIS has generally supported administrative processes and financial reporting by enabling systematic recording and documentation of regional assets. However, the system has not yet achieved optimal effectiveness. The main challenges are related to limited technical competence among employees and inconsistencies in asset data, such as incomplete records and input errors. These issues are largely influenced by the reliance on Microsoft Excel as a temporary system, which lacks integration and automated control features. On the other hand, procedural and infrastructure aspects are relatively well established, as indicated by the availability of standard operating procedures and adequate facilities. The study concludes that improving human resource capacity, strengthening data validation processes, and developing an integrated AIS are essential to enhance the effectiveness, transparency, and accountability of regional asset management.

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