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Business, Accounting, and Knowledge Journal
Published by Universitas Pekalongan
ISSN : -     EISSN : 30641969     DOI : https://doi.org/10.31941/batik.v3i2
Core Subject :
Business, Accounting, and Knowledge Journal embraces contemporary trends in accounting and business. The scope is evolving to accommodate the most recent and emerging issues, challenges, and phenomena. For example, consider sustainability issues and the role of accounting in digital transformation. We encourage and cover a wide range of methodologies and topics, including, but not limited to: Financial accounting, Management accounting, Public sector accounting, Behavioral accounting, Auditing, Accounting information systems, Islamic accounting, Accounting education, Social and environmental accounting, Taxation, Financial management, Risk management and internal control, Capital markets, Corporate governance, and Sustainability issues. Business, Accounting, and Knowledge Journal publishes research articles conducted with various research approaches, such as quantitative, qualitative, and mixed-method.
Arjuna Subject : -
Articles 35 Documents
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The Influence of Affiliate Marketing Strategies on Increasing Sales on E-commerce Platforms Indah Maulida; Agus Yudianto; Meddy Nurpratama; Nana Supriatna Sonjaya
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.602

Abstract

This research aims to determine the effect of affiliate marketing strategies on increasing sales on the E-commerce platform. The object of research is Wiralodra University students. The population of the sampling technique was 70 students. The data analysis technique in this study used simple regression. The results of the Pearson correlation value research between the Affiliate Marketing Variable and Increased Sales of 0.70, because the correlation value is in the range of 0.60 - 0.799, it can be concluded that the relationship between affiliate marketing and increased sales is Strong, which means that there is a positive relationship. positive and significant effect on increased sales.
The Influence of Tourist Motivation, Emotional Experience, and Community Hospitality on Creating Memorable Tourism Experience at the Dieng Plateau Agya Catur Nugroho; M. Trihudiyatmanto
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.737

Abstract

This study aims to analyze the influence of tourist motivation, emotional experience, and community hospitality on memorable tourism experience among tourists visiting the Dieng Plateau. A quantitative approach was employed with a population consisting of tourists who had visited Dieng at least twice a year. A total of 112 respondents were sampled using accidental sampling. Data were analyzed using multiple linear regression with SPSS 25. The results indicate that tourist motivation positively affects memorable tourism experience (t = 4.658; sig = 0.000), emotional experience positively influences memorable tourism experience (t = 3.126; sig = 0.000), and community hospitality also positively affects memorable tourism experience (t = 3.413; sig = 0.000). The adjusted R² value of 55.6% shows that the three independent variables jointly explain more than half of the variance in memorable tourism experience, while the remaining 44.4% is influenced by other factors outside this study. These findings suggest that enhancing motivational elements, emotional impressions, and hospitality practices may strengthen visitor satisfaction and foster memorable experiences in tourism destinations. Keywords : Tourist Motivation, Emotional Experience, Community Hospitality, Memorable Tourism Experience
Fraud and Corruption Prevention in Financial Reporting to Enhance National Attitudes and Nationalism Fangela Myas Sari; Muhamad Ridho; Nisa Tiana; Esthe Daniela
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.739

Abstract

The increasing number of corruption cases in public institutions and state-owned enterprises (SOEs) such as PT Timah Tbk, PT Pertamina, and PT Asabri (Persero) indicates weaknesses in internal control systems and a decline in the moral integrity of public officials. This study employs the Fraud Triangle theory, which consists of pressure, opportunity, and rationalization, to identify the dominant factors contributing to fraudulent practices and their implications for national values. The findings reveal that opportunity is the most influential element driving fraud and corruption, followed by organizational pressure and moral rationalization by the perpetrators. Weak supervisory quality, transactional political culture, and the declining sense of nationalism are identified as key factors that intensify the potential for such misconduct.
Financial performance determinants: green intellectual capital, CSR expenditure, investment decisions, and corporate governance Rinanta Nyata Esa Setiyanto; Amalia Ilmiani; Rika Adriyana
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.744

Abstract

This study investigates the effect of the Green Intellectual Capital Index, corporate social responsibility (CSR) costs, capital structure, investment decisions, and corporate governance on the financial performance of companies included in the SRI-KEHATI index. The SRI-KEHATI index represents firms that demonstrate sustainable business practices through strong corporate governance, environmental responsibility, and social engagement. The research focuses on companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Secondary data were obtained from audited financial statements and annual reports. A purposive sampling technique was applied, resulting in a final sample of 20 companies with 100 firm-year observations. Data were analyzed using multiple linear regression with the support of SPSS software. The results show that CSR costs, capital structure, and corporate governance have a significant simultaneous effect on financial performance. However, the Green Intellectual Capital Index and investment decisions do not exhibit a significant influence. These findings provide empirical evidence on the role of sustainability-oriented expenditures and governance mechanisms in enhancing corporate financial performance, particularly among firms committed to sustainable and responsible business practices.
Auditor independence, CSR, and carbon risk in shaping earnings management: Moderation by good corporate governance Tamara Dian Puspitawati; Catur Ragil Sutrisno; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.753

Abstract

This study examines the relationship between auditor independence, corporate social responsibility (CSR), and carbon risk on earnings management, with good corporate governance (GCG) serving as a moderating variable. The research focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using a purposive sampling technique, the final sample consists of firms that consistently published annual and sustainability reports throughout the observation period. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM), supported by WarpPLS 7.0 software. The empirical findings reveal that auditor independence does not significantly influence earnings management practices. In contrast, corporate social responsibility is found to have a negative effect on earnings management, indicating that firms with stronger CSR engagement tend to exhibit lower levels of earnings manipulation. Meanwhile, carbon risk shows a positive and significant effect on earnings management, suggesting that higher exposure to carbon-related risks encourages managerial discretion in financial reporting. Furthermore, the moderating analysis demonstrates that good corporate governance does not moderate the relationship between auditor independence and earnings management, nor does it moderate the effect of carbon risk. However, good corporate governance strengthens the negative relationship between corporate social responsibility and earnings management. These findings contribute to the literature by highlighting the role of sustainability-related factors and governance mechanisms in shaping earnings management behavior. Practically, the results emphasize the importance of effective governance structures and CSR implementation in enhancing financial reporting quality.
Firm performance improvement through ethical leadership and digital technology: The role of good corporate governance Nur Chofifah; Syafnita Syafnita
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.772

Abstract

This study analyzes how ethical leadership and digital technology contribute to firm performance improvement, with good corporate governance (GCG) playing a reinforcing role. In an increasingly competitive business environment and rapid digital transformation era, organizations—particularly micro, small, and medium enterprises (MSMEs)—are required to enhance leadership quality, leverage digital technologies, and apply sound governance principles to achieve sustainable performance. Ethical leadership is expected to foster trust, transparency, and responsible decision-making, while digital technology adoption enables firms to improve efficiency, productivity, and market access. Good corporate governance is assumed to support these relationships by strengthening accountability and organizational control. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to MSME owners and managers. The collected data were analyzed using descriptive statistical analysis and moderated regression analysis (MRA) with the assistance of IBM SPSS. Ethical leadership, digital technology, good corporate governance, and firm performance were measured using Likert-scale instruments adapted from previous studies. The results indicate that ethical leadership has a positive and significant effect on firm performance. Digital technology adoption also positively influences firm performance. However, good corporate governance does not significantly moderate the relationship between ethical leadership and firm performance, nor the relationship between digital technology and firm performance. These findings suggest that while ethical leadership and digital technology directly enhance firm performance, governance practices in MSMEs remain insufficiently formalized to strengthen these effects. This study contributes to the literature by highlighting the combined role of leadership and digitalization in improving firm performance and provides practical implications for strengthening governance practices in MSMEs.
Digital oriented human resource management in strengthening maritime industry competitiveness Retno Anggoro; Endra Winarni; Khaeroman Khaeroman
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.783

Abstract

The maritime industry plays a strategic role in supporting national economic growth; however, its performance is highly dependent on the quality and effectiveness of human resource management. This study aims to examine the role of competency-based human resource management in improving organizational performance within the maritime industry. Specifically, the research analyzes how employee competencies, training programs, and performance-based evaluation systems contribute to workforce productivity and organizational effectiveness. This study employs a quantitative research approach using survey data collected from employees working in maritime-related organizations, including shipping services, port operations, and maritime education institutions. Data were analyzed using multiple regression analysis to test the proposed relationships between competency-based human resource management practices and organizational performance indicators. The findings indicate that competency development, structured training, and transparent performance appraisal systems have a positive and significant effect on employee performance, which in turn enhances overall organizational performance in the maritime sector. These results highlight the importance of aligning human resource strategies with industry-specific competency standards to strengthen competitiveness and sustainability. This study contributes to the human resource management literature by providing empirical evidence from the maritime context, which remains underexplored in prior studies. Practically, the findings offer insights for maritime industry managers and policymakers to design effective human resource strategies that support workforce development and long-term organizational performance.
Strategic Location Management in the Banking Industry: Evidence from a Commercial Bank in Semarang Mustika Widowati; Windi Novia Ratri Wardhani; Nita Hernita
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.784

Abstract

This study aims to analyze strategic location management and its role in supporting competitive advantage and service performance in the banking industry. The research focuses on Bank Permata Hati operating in Semarang, a major economic hub in Central Java, where competition among banks is increasingly intense. Using a quantitative case-based approach, primary data were collected through questionnaires distributed to branch managers and operational staff, complemented by secondary data from internal reports and regional statistics. Strategic location management is measured through accessibility, proximity to customers, surrounding business activities, and infrastructure availability, while bank performance is assessed using service efficiency, customer growth, and transaction volume indicators. Data were analyzed using descriptive statistics and multiple regression analysis. The results show that strategic location management has a positive and significant effect on bank performance. Branches located in areas with high accessibility, dense economic activity, and adequate infrastructure demonstrate better service performance and higher customer acquisition rates. The findings imply that location strategy is not merely an operational decision but a strategic resource that supports sustainable competitive advantage in the banking sector. This study contributes to strategic management and banking literature by providing empirical evidence from a regional context and offers practical insights for bank management in optimizing branch location decisions.
The effect of service quality, brand image, price perception and innovation on consumer trust (study on Honda motorcycle users in Kudus Regency) Dina Lusianti; Feby Dwi Fitriya; Keke Tamara Fahira
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.948

Abstract

This research is intended to examine the effect of service quality, brand image, price perception, and innovation on consumer trust among users of Honda PCX motorcycles in Kudus Regency. The study population consisted of consumers who had purchased and used the motorcycle within the last six months. A total of 150 respondents were selected through a purposive sampling method. The collected data were processed and analyzed using multiple linear regression analysis. The findings indicate that service quality exerts a positive and significant impact on consumer trust. Likewise, brand image has a positive and significant effect on consumer trust. In addition, price perception positively and significantly influences consumer trust. Innovation also demonstrates a positive and significant effect on consumer trust. Collectively, service quality, brand image, price perception, and innovation simultaneously have a positive and significant influence on consumer trust.
Exploring the drivers of public sector financial performance: accountability, transparency, and governance perspectives Reza Rahmadi Hasibuan; Bambang Widarno
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.953

Abstract

This study aims to analyze the effect of accountability, transparency, and governance on public sector financial performance. The background of this research is the increasing need for better financial management and institutional performance in public sector organizations. This study uses a quantitative approach with secondary data obtained from government financial reports and institutional disclosures. The data are analyzed using multiple regression analysis to test the effect of accountability, transparency, and governance on financial performance. The results show that accountability has a positive and significant effect on financial performance. Transparency also has a positive effect, indicating that openness in financial reporting can support better organizational performance. Governance is also found to have a significant influence on financial performance through the implementation of control systems and regulatory compliance. These findings indicate that accountability, transparency, and governance play an important role in improving public sector financial performance. This study is expected to provide empirical evidence for public sector accounting research and practical implications for policymakers in improving financial management systems.

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