Jurnal Akuntansi Bisnis
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.
Articles
214 Documents
<![CDATA[The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022) ]]>
<![CDATA[Fatimah, Nurul]]>;
<![CDATA[Nurdin, Fajar]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11181
<![CDATA[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.]]>
<![CDATA[Management Behavior of Online Users: Testing the Role of Financial Literacy as a Moderating Variable ]]>
<![CDATA[Shofy, Dhiyausy Syamsi Ash]]>;
<![CDATA[Kholilah, Kholilah]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11695
<![CDATA[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.]]>
<![CDATA[The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity ]]>
<![CDATA[Putri, Arrin Insani]]>;
<![CDATA[Butar, Sansaloni Butar]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11018
<![CDATA[ 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.]]>
<![CDATA[Pengaruh Literasi Keuangan, Perilaku Pembelian Impulsif, Dan Gaya Hidup Terhadap Penggunaan Shopee Paylater Gen Z ]]>
<![CDATA[Restike, Karina Putri]]>;
<![CDATA[Presasti, Dinar]]>;
<![CDATA[Fitriani, Desfi Intan]]>;
<![CDATA[Ciptani, Monika Kussetya]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11609
<![CDATA[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.]]>
<![CDATA[Strategi Meningkatkan Profitabilitas Dengan Memakai Penjualan Berbasis Digital Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Medan ]]>
<![CDATA[Siahaan, Audrey Margareth]]>;
<![CDATA[Siboro, Danri T.]]>;
<![CDATA[Saragi, Dame Ria Rananta]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11112
<![CDATA[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.]]>
<![CDATA[Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City ]]>
<![CDATA[Putri, Alifiyah Sindy Maretta]]>;
<![CDATA[Meldona, Meldona]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i1.11702
<![CDATA[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.]]>
<![CDATA[The Face of Indonesian Accounting in the Frame of Local Culture: A Literature Review ]]>
<![CDATA[Gunibala, Zakir Yusuf]]>;
<![CDATA[Maharani, Maharani]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i2.12276
<![CDATA[This study explores and reviews a number of articles on the topic of local culture accounting to map out relevant research opportunities in the future. Content analysis was used as an approach to interpret each article reviewed. Content analysis contains several aspects, including the type of research, data collection instruments and data analysis methods. This study reveals that research on the topic of Indonesian local culture accounting is mostly researched using qualitative methods. Based on these findings, it provides an opportunity for Indonesian local culture accounting research to be studied using quantitative and experimental methods, because it is still very rarely done. In addition, other findings show three topics of Indonesian local cultural accounting research that are often researched are related to accounting practices, fraud and accounting information systems. Then from the year of publication, the most research with related topics was published in 2023. To the best of the researchers' knowledge, this is the first study to review and analyze articles on the topic of Indonesian local culture accounting. This research makes a significant contribution to the understanding of the relationship between local culture and accounting practices in Indonesia. It also paves the way for further research that is more specific and contextualized, and offers guidance for accounting practitioners to understand the importance of considering cultural aspects in the application of accounting principles.]]>
<![CDATA[The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm) ]]>
<![CDATA[Krisnia, Irna]]>;
<![CDATA[Rochayatun, Sulis]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i2.11871
<![CDATA[As a professional, an auditor has a moral responsibility to the public to provide audit services of highest quality by maintaining integrity, competence and independence in carrying out audit duties. This research aims to examine the role of auditor ethics in moderating the relationship between auditor competence, independence and audit costs and audit quality. A total of 77 respondents were selected from ten Public Accounting Firms in Malang. The research results show that auditor ethics is unable to moderate the relationship between competence, independence and audit fees on audit quality. However, auditor independence and ethics have a direct effect on audit quality. Meanwhile, auditor competency and audit fees have no effect on audit quality. The results of this research can be used as a reference for developing further research related to audit quality and as consideration in formulating policies that can encourage auditors to improve audit quality.]]>
<![CDATA[Ma’bage Hasele: Sistem Bagi Hasil Persawahan (Studi Etnografi pada petani di Kabupaten Sidenreng Rappang) ]]>
<![CDATA[Hasni, Hasni]]>;
<![CDATA[Paranoan, Selmita]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i2.12318
<![CDATA[Penelitian ini bertujuan untuk mengetahui sistem bagi hasil persawahan di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan dan untuk faktor-faktor yang mendorong masyarakat Kabupaten Sidenreng Rappang untuk berbagi hasil persawahan. Jenis penelitian ini tergolong kualitatif, data yang digunakan yaitu data primer. Teknik pengumpulan data dalam penelitian ini berupa observasi, wawancara langsung dengan pihak terkait, dan dokumentasi. Hasil penelitian menemukan bahwa Masyarakat di Kabupaten Sidenreng Rappang sudah lama menggunakan sistem bagi hasil di persawahan dengan istilah ma’bage hasele atau 50% bagi pemilik modal dan 50% untuk penggarap lahan pertanian. Pemilik lahan seharusnya adil dalam pembagian hasil kepada para petani yang bekerja sama dengannya, dan memberikan masukan sesuai dengan hasil perjanjian, sesuai dengan hasil pekerjaan para penggarap lahan pertanian. Bagi petani penggarap agar dapat menjalankan tugasnya sesuai apa diamanatkan dan disepakati, serta tidak menuntut lebih dari apa yang telah disepakati pemilik modal.]]>
<![CDATA[Pengaruh Keunggulan Kompetitif Hijau Dan Inovasi Hijau Terhadap Kinerja Berkelanjutan ]]>
<![CDATA[Pratiwi, Nadila Hary]]>;
<![CDATA[Rodiah, Siti]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v22i2.12156
<![CDATA[Penelitian ini menguji pengaruh keunggulan kompetitif ramah lingkungan dan inovasi ramah lingkungan terhadap kinerja berkelanjutan. Beberapa penelitian sebelumnya belum memberikan hasil yang konklusif mengenai apakah perusahaan khususnya di sektor perhotelan juga menerapkan strategi keunggulan kompetitif ramah lingkungan dan apakah inovasi ramah lingkungan ini berpotensi menguntungkan perusahaan. Sampel dipilih dari manajer umum dan manajer keuangan hotel di Pekanbaru yang berjumlah 44 responden yang tersedia untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa Green Innovation berpengaruh positif terhadap Kinerja Berkelanjutan namun keunggulan kompetitif hijau tidak berpengaruh terhadap kinerja berkelanjutan. Temuan ini menunjukkan bahwa kapabilitas keunggulan kompetitif ramah lingkungan yang dirancang oleh masing-masing manajemen hotel tidak memberikan pengaruh yang signifikan dan tidak menjamin kinerja berkelanjutan hotel. Sementara itu, penerapan inovasi hijau pada hotel-hotel dapat memberikan dampak positif terhadap lingkungan, perekonomian, dan masyarakat.]]>
