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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 22, No 1: Maret 2024" : 8 Documents clear
Pengaruh Total Quality Management terhadap Kinerja UMKM dengan Sistem Informasi Akuntansi Manajemen sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kota Malang) Maharani, Nandita; Wuryaningsih, Wuryaningsih
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11626

Abstract

Penelitian ini bertujuan untuk menguji bagaimana kinerja UMKM dipengaruhi total quality management, dengan sistem informasi akuntansi manajemen sebagai variabel moderasi. Penelitian ini melibatkan 121 UMKM yang beroperasi di Kota Malang. Metode penelitian yang digunakan bersifat kuantitatif, dan pengumpulan data data dilakukan melalui distribusi kuesioner. Pengolahan data dilakukan dengan menggunakan software WarpPLS 8.0 untuk menguji hipotesis penelitian. Temuan dari penelitian ini menunjukkan bahwa total quality management berpengaruh positif signifikan terhadap kinerja UMKM. Selain itu, sistem informasi akuntansi manajemen juga memiliki pengaruh positif signifikan terhadap kinerja UMKM. Namun, ditemukan bahwa sistem informasi akuntansi manajemen tidak mampu memoderasi pengaruh total quality management terhadap kinerja UMKM.
Implementasi E-Bupot Unifikasi dan Tingkat Kepatuhan Pelaporan Pajak Unifikasi Pada Wajib Pajak Wilayah Kabupaten Sumenep Soraya, Nur Erfina; Zahroh, Fatmawati
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11627

Abstract

Penelitian ini bertujuan untuk mengetahui lebih lanjut bagaimana penerapan e-Bupot Unifikasi dan tingkat kepatuhan pelaporan pajak unifikasi oleh wajib pajak Kabupaten Sumenep. Penelitian ini menggunakan jenis penelitian kualitatif dan pendekatan fenomenologi dengan subjek penelitian yaitu Wajib Pajak Kabupaten Sumenep, KPP Pratama Pamekasan, dan KP2KP Sumenep. Data berupa observasi, wawancara, dan dokumentasi dengan analisis menggunakan alat bantu NVivo agar lebih memperoleh hasil analisa yang kuat. Hasil penelitian ini menunjukkan bahwa masih ada beberapa yang belum menggunakan atau bahkan belum mengetahui E-Bupot Unifikasi. Untuk kepatuhan/kerutinan pelaporan pajak unifikasi oleh Wajib Pajak sesuai dengan seberapa lama penggunaan E-Bupot Unifikasi, ada yang sudah rutin dari tahun 2021, 2022, atau bahkan baru dari tahun 2023. Alasan WP belum menggunakan E-Bupot Unifikasi, diantaranya karena kurangnya sosialisasi, tidak ada pendampingan khusus, terlalu banyak aplikasi pelaporan (bagi WP instansi pemerintah), tidak mempunyai staf khusus pajak, merasa terlalu rumit, tidak mengetahui tentang kewajiban pelaporan pajak (jadi hanya mengetahui tentang penyetoran/pembayaran saja), dan tidak ada himbauan dari atasan.
The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022) Fatimah, Nurul; Nurdin, Fajar
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11181

Abstract

The research objective is to determine how profitability, capital intensity, company size, and tax avoidance are influenced by institutional ownership. Sample for this research is 34 mining companies registered between 2018 and 2022 on the Indonesian Stock Exchange. Random effect model (REM) is the test model chosen, and panel regression data is tested using the Eviews12 program. The results of the profitability research have a significant positive result on tax avoidance. Capital intensity has no effect on tax avoidance. Meanwhile, business size has a significant effect on tax avoidance in a negative direction. Institutional ownership is unable to moderate profitability and capital intensity to prevent tax avoidance. However, institutional ownership is able to moderate company size on tax avoidance practices.
Management Behavior of Online Users: Testing the Role of Financial Literacy as a Moderating Variable Shofy, Dhiyausy Syamsi Ash; Kholilah, Kholilah
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11695

Abstract

This research was conducted to examine the Influence of Pocket Money, Financial Self-Efficacy, Self-Control, and Religiosity on the Financial Management Behavior of Online Loan Users with Financial Literacy as a Moderation Variable. Criteria for sample selection in this study include students who are currently or have taken financial management courses at the Faculty of Economics at Universitas Islam Negeri Maulana Malik Ibrahim Malang. Data collection techniques used a questionnaire. The total sample used in this study was 106 respondents using the non-probability sampling method, namely purposive sampling. This research used a quantitative analysis approach using Partial Least Square (PLS). The results show that pocket money, self-control, and religiosity affect financial management behavior. Beside it, financial self-efficacy does not affect financial management behavior. Financial literacy does not moderate the influence of pocket money, financial self-efficacy self-control, and religiosity on financial management behavior.
The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity Putri, Arrin Insani; Butar, Sansaloni Butar
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11018

Abstract

 Stock price synchronicity refers to the extent to which firm-specific information is absorbed in stock prices relative to market-wide information. If return variations are more synchronized with market information, then stock price synchronicity decreases which is indicating lower quality of financial reports. This research examines the effect of asset valuation methods, auditor quality, characteristics of the Board of Commissioners and the Audit Committee on the synchronicity of stock price of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 490 observations were available for hypothesis testing. The results show that the quality of the auditor and the size of the Board of Commissioners have negative effects on stock price synchronicity. On the other hand, the asset valuation method, the independence of the Board of Commissioners and the Audit Committee have no effect on stock price synchronicity of. The practical contribution of this research is that companies need to consider hiring more commissioners and Big Four accounting firms to increase the credibility of financial reports.
Pengaruh Literasi Keuangan, Perilaku Pembelian Impulsif, Dan Gaya Hidup Terhadap Penggunaan Shopee Paylater Gen Z Restike, Karina Putri; Presasti, Dinar; Fitriani, Desfi Intan; Ciptani, Monika Kussetya
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11609

Abstract

Several major online retailers in Indonesia have used financial services that offer online loan facilities as a form of payment. This online loan can change people’s lifestyle especially in the Gen Z generation who was born in 1995-2010. The offerings of online loan facilities may attract Gen Z that required understanding in advance technology used. Meanwhile, the majority of Gen Z still do not have an income but they have high-enthusiasm for using paylater that causes them to have high debt to cover their bills. The gen z can use paylater wisely but many of them are overwhelmed in managing pay later payments. Previous studies have investigated the effects of financial literacy, impulsive behavior, and lifestyle on the use of paylater system in Indonesia but neglected the fenomena in the gen z generation. Thus, the purpose of this research is to re-examine the influence of financial literacy, impulsive behavior, and lifestyle on the use of paylater on Gen Z in Indonesia. Using 200 respondents of Gen Z born in Indonesia, the results show that financial literacy and impulsive buying behavior have effects on the use of Shopee Pay Later in Gen Z. Meanwhile, lifestyle has no effect on the use of Shopee Pay Later in Gen Z.
Strategi Meningkatkan Profitabilitas Dengan Memakai Penjualan Berbasis Digital Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Medan Siahaan, Audrey Margareth; Siboro, Danri T.; Saragi, Dame Ria Rananta
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11112

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce terhadap hubungan antara strategi sosial media dan profitabilitas. Responden yang digunakan adalah 40 pemilik UMKM yang melakukan penjualan secara digital di kota Medan. Teknik pengumpulan data yang dipergunakan berupa kuesioner. Hasil penelitian menunjukkan bahwa Strategi Sosial Media berpengaruh positif dan signifikan terhadap Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan dan Penjualan Digital melalui penggunaan e-commerce dapat memoderasi (memperkuat) hubungan Pengaruh Strategi Sosial Media dengan Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan. Dengan demikian diharapkan kepada pelaku bisnis online diharapkan untuk melakukan strategi dengan penggunaan sosial media dan e-commerce dan juga terus merespon perkembangan teknologi untuk pembaharuan sistem bisnis online yang dijalaninya sehingga pelaku bisnis tidak ketinggalan oleh teknologi baru.
Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City Putri, Alifiyah Sindy Maretta; Meldona, Meldona
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11702

Abstract

This research investigates the challenges faced by small and medium enterprises in preparing financial reports based on SAK-EMKM. Using a qualitative descriptive approach, researchers conducted interviews and field observations of the owners of Sekarsari Florist. The research results show that the MSME Sekarsari Flower Shop in Surabaya City has not implemented SAK-EMKM because the owner of the Sekarsari Flower Shop does not know and understand the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Apart from that, they also do not understand the benefits of implementing SAK-EMKM. Obstacles faced by Sekarsari Florist include the lack of socialization and owner knowledge regarding SAK-EMKM. The financial reports prepared by Sekarsari Florist so far are still prepared manually and simply, only in the form of recording cash income from sales and cash disbursements to determine profits and losses in a certain period.

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