Jurnal Ilmiah Akuntansi dan Bisnis
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Articles
12 Documents
Search results for
, issue
"Vol 15 No 2 (2020)"
:
12 Documents
clear
<![CDATA[Sebuah Pendekatan Konseptual untuk Mengimplementasikan Konsep Akuntansi Keberlanjutan pada Institusi Pendidikan Tinggi ]]>
<![CDATA[Putu Sukma Kurniawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p06
<![CDATA[The change in the accounting paradigm has now shifted from conventional accounting to sustainability accounting. This study seeks to develop a model for implementing sustainability accounting in educational sector organizations. The object of this research is the Universitas Pendidikan Ganesha, Bali. This research used a qualitative approach. This research is divided into two main stages. The first stage is the stage of observation regarding the current accounting system. At this stage, data will be searched for the development of the sustainability accounting implementation model. The method of collecting data in the first stage is to conduct interviews, observation, and document analysis. The second stage is the stage for designing the sustainability accounting implementation model. The output of this research is a concept or model regarding the application or implementation of sustainability accounting in the activities of educational sector organizations. The results of this study are expected to provide guidelines for educational sector organizations (universities) in the context of applying sustainability accounting concept.]]>
<![CDATA[CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure ]]>
<![CDATA[Alit Wahyuningsih]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p11
<![CDATA[This study examines the effects of Corporate Social Disclosure (CSR) on earnings management with the presence of woman in the Good Corporate Governance (GCG) as moderating variable. The sampling method used was purposive sampling with the criteria of companies listed in the LQ45 index on the Indonesia Stock Exchange and published annual reports and sustainability reports during 2013-2017 period. The data analysis technique used is Moderated Regression Analysis. This study concludes that disclosure of CSR has a positive effect on earnings management. CSR disclosure if accompanied by the presence of women on the audit committee that represents a proxy for the variable of the presence of women in the GCG structure negatively affects earnings management. The results of this study are in line with the theory of the political cost hypothesis which states that companies that have high political costs tend to do earnings management. Keywords: Earnings management, disclosure of corporate social responsibility, good corporate governance]]>
<![CDATA[Managerial Accountability of Badan Usaha Milik Desa Wija Sari in Samsam Village: A Case Study Research ]]>
<![CDATA[Desak Made Mya Yudia Sari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p02
<![CDATA[This study aims to provide an in-depth understanding of a specific phenomenon and real situation regarding managerial accountability of Village-Owned Enterprise (BUMDesa) Wija Sari in Samsam Village. The methodology of this research is a descriptive interpretive employing Yin’s case study research approach. Qualitative data were collected through observations, interviews and documentation. The results of the study showed that the managerial accountability in BUMDesa Wija Sari in Samsam Village has been adopting practices with characteristics of transparency, honesty, integrity and consistency. Additionally, BUMDesa Wija Sari in Samsam Village also applies the characteristics of participation, sustainability, family and loyalty in the stage of planning, implementation and reporting. Keywords: Accountability, BUMDesa, planning, implementation, reporting.]]>
<![CDATA[Research-Based Learning: An Interpretive Study ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Dewi Noor Fatikhah Rohimatullah]]>;
<![CDATA[Muhammad Muhammad]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p05
<![CDATA[This research aimed at understanding lecturers and students’ views on research-based learning (RBL) in accounting. This was a qualitative study with interpretive paradigm. The data were obtained observation, interview and documentation. Meanwhile, the stages to analyze the data included data reduction, understanding, and interpretation. The research result showed that lecturers had varied understanding on research-based learning. The research result also indicated the minimum use of RBL by lecturers in their teaching since the course was less compatible in terms of its characteristics with RBL model. An important finding in this research was that RBL could improve student’s critical thinking and creativity as well as increase their confidence in writing scientific paper. However, as acknowledged by the informants themselves, it was hard to implement RBL since it demanded a huge amount of costs and the lecturer’s own ability to implement RBL was still low. Keywords: accounting, RBL, critical thinking]]>
<![CDATA[The Effects of Executive and Company Characteristics on Tax Aggressiveness ]]>
<![CDATA[Kristina Surya Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p10
<![CDATA[Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study is to determine and obtain empirical evidence on the effect of executive characteristics, profitability, leverage, capital intensity, and company size on tax aggressiveness. This research was conducted on manufacturing companies listed on Indonesia Stock Exchange in 2016-2018, because the Indonesian economy has started to recover since 2016 and continued until 2018, so it will have an impact on tax revenues. The sample was selected using purposive sampling technique and obtained 70 manufacturing companies. Data analysis technique used is multiple linear regression analysis. The results show that executive characteristics, profitability, and company size had a positive effect. While leverage and capital intensity had negative effect on tax aggressiveness. Keywords: Tax aggressiveness, executive characteristics, profitability, leverage, capital intensity, company size.]]>
<![CDATA[Cheating Intention of Students Based on Theory of Planned Behavior ]]>
<![CDATA[Patriani Wahyu Dewanti]]>;
<![CDATA[Ida Ayu Purnama]]>;
<![CDATA[Merinda NN Siregar]]>;
<![CDATA[Sukirno Sukirno]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p09
<![CDATA[The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms. Keywords: Theory of planned behavior, subjective norms, academic integrity.]]>
<![CDATA[Management of Local Own-Source Revenue in Belu Government: A Phenomenological Study ]]>
<![CDATA[Filemon Marselinus Taek]]>;
<![CDATA[Ali Djamhuri]]>;
<![CDATA[Zaki Baridwan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p03
<![CDATA[This study aims to explore the management of Original Local Government Revenue in the Belu District government with a phenomenological approach, namely an awareness study of the experience of the State Civil Apparatus in managing Original Local Government Revenue and to explain the meaning of the actions taken. The researcher uses the interpretive paradigm understanding method to uncover the aims and objectives of the informants and uses the Husserl phenomenology approach to explain or uncover the phenomenon of experience based on awareness that occurs by individuals, which in this case is the State Civil Apparatus which directly manages Original Local Government Revenue. The results of the study revealed that the informants interpreted the management of Original Local Government Revenue as duties and responsibilities related to the management of Regional Original Revenues including the management of regional taxes whose revenue always fluctuates due to non-compliance of taxpayers. Management of the results of the separated regional wealth always exceeds the target by means of equity participation in BUMD, management of other original authentic regional income by depositing regional cash to the bank and finding other sources of revenue through the auction of assets in the form of vehicles. The management of retribution is constrained due to various obstacles including the lack of adequate facilities. Keywords: Public sector accounting, original local government revenue, phenomenology, interpretive paradigm, local tax.]]>
<![CDATA[The Influence of Social Responsibility in Employee Satisfaction Mediated by Corporate Image and Organizational Commitment ]]>
<![CDATA[Wahidahwati Wahidahwati]]>;
<![CDATA[Adilla Nanda Citra Fauzi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p07
<![CDATA[This study aims to examine the effect of corporate social responsibility on employee satisfaction that is mediated by corporate image and organizational commitment. This type of research is quantitative research with survey methods conducted by distributing questionnaires. The sample in this study was obtained using a convenience sampling method, which is based on the availability of elements and the ease of obtaining them. The object of this research was employees of PT PJB UP Gresik, with a total of 170 respondents. The results of this study indicate that corporate social responsibility has a positive effect on employee satisfaction, corporate image, and organizational commitment. Other results found that corporate image and organizational commitment had a positive effect on employee satisfaction. The final, result found that corporate image and organizational commitment succeeded in mediating the effect of corporate social responsibility on employee satisfaction.]]>
<![CDATA[Do Female Directors Manipulate Earnings? ]]>
<![CDATA[Maria Kontesa]]>;
<![CDATA[Lee Sia Chai]]>;
<![CDATA[Rayenda Khresna Brahmana]]>;
<![CDATA[Sisca Contesa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p01
<![CDATA[This study aims to examine the effect of female directors in firm’s earnings management for a sample of 263 Malaysian listed firms over 2013-2017 period. After running a robust panel regression, the result of this study shows that firm that have higher participation rate of women in the boardroom will have a higher tendency of manipulating earnings. The reason why there is a significant relationship between female directors and earnings management might be caused by the corporate culture pressure on women. The findings provide insight for industry and policymakers on the impact of gender diversity on earnings management. It may serve as a guideline in their selection of the organization's top management and decision-making process. Keywords: Female directors, earnings quality, women on board, earnings management.]]>
<![CDATA[Strategies and Business Models of Sharing Economy: MSMEs Digital Creativity ]]>
<![CDATA[Yuni Rimawati]]>;
<![CDATA[Atik Emilia Sula]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2020.v15.i02.p04
<![CDATA[This study aims to explore the business strategy of Pesan Antar and present its business model by referring to the economic sharing model between Micro, Small and Medium Enterprises (MSMEs). The analysis of this study uses the ethnometodology method. The findings of this study are Pesan Antar has done a branding strategy before business activities begin. The strategy to maintain the loyalty of the courier, Pesan Antar applies a profit sharing and bonus mechanism, also implementing family culture to run business. Strategy to maintain business growth, Pesan Antar introducing other MSME products (though not yet a partner) no "fees" become a partner. To maintain customer loyalty, Pesan Antar strategy are “the rate” charged to customers is per region and order system using social media (not an application). Pesan Antar match with Type I economic models sharing among MSMEs Choi et al. (2014). Keywords: Business strategy, economic sharing model, MSMEs, digital creativity]]>
