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.
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<![CDATA[Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia ]]>
<![CDATA[Nanang Setiawan]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p03
<![CDATA[This study is aimed to provide an exploration of asset misappropriation employee fraud and its prevention program on an automotive company in Indonesia. This study is a case study researches collecting data by document analysis and interviews with ten informants from various departments to obtain more in-depth information about the occurrence of fraud. This study found that the most popular types of fraud on automotive company are manipulation of customer account payments (lapping), embezzlement of customer deposits that are not deposited to the company (skimming) and theft of inventory. The driving factors for committing fraud are financial pressure, lifestyle extravagant, opportunities for fraud, and lack of understanding of fraudulent behavior. Employee fraud disrupts company’s operations, consumes work time and manpower, and damages the business reputation. Fraud causes the company to incur unnecessary financial losses and expenses that will affect the company's sustainability in the future. Keywords: asset misappropriation, employee fraud, automotive company]]>
<![CDATA[Uncovering the Dark Side of Ponzi Schemes Through Money Game ]]>
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Imam Wahyudi]]>;
<![CDATA[Nur Hayati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p02
<![CDATA[Ponzi schemes with new looks and faces can divert people's views against the suspicions of investment organizers under the guise of Ponzi schemes. The purpose of this study is to reveal the dark side of the practice of Ponzi schemes through money games from the user's perspective. This study uses a qualitative method with a phenomenological approach, the selection of this method is used to achieve the research objectives. Collecting data using observation, interviews, and documentation. The results show, HIPO implementing a Ponzi scheme under the guise of a money game, this can be seen in the work system used by recruiting people and raising funds through offering investment packages as a trap as well as containing elements of gambling. Symptoms of the end of the HIPO as a fraudulent investment are shown through changes to the system and policies by the founders so that members cannot withdraw funds. Keywords: ponzi scheme, money game, dark side]]>
<![CDATA[Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020 ]]>
<![CDATA[Yenni Mangoting]]>;
<![CDATA[Oviliani Yenty Yuliana]]>;
<![CDATA[Ellen Valencia]]>;
<![CDATA[Claresta Puguh Mettasari Utomo]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p11
<![CDATA[There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk. Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory]]>
<![CDATA[Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value ]]>
<![CDATA[Elisa Tjondro]]>;
<![CDATA[Gracia Pulcheria Valentina]]>;
<![CDATA[Sianne Ivana Gunawan]]>;
<![CDATA[Yohannes Dewantoro]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p06
<![CDATA[The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, basic industry and chemical, miscellaneous industry, and consumer goods sectors for 2015 – 2019. This research uses panel data and weighted least square regression. The findings indicate that using tax havens through subsidiaries is associated with increased firm value. In contrast, firms that have subsidiaries in a tax haven and disclose the result of tax audits are associated with a decrease in firm value. This research, to our knowledge, is the first research that combines the impact of tax haven utilization and tax audit disclosure on firm value in Indonesia. Keywords: tax haven utilization, tax audit disclosure, firm value, tax haven subsidiaries, signalling theory]]>
<![CDATA[Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization ]]>
<![CDATA[Ni Made Dwi Rina]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p08
<![CDATA[This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.]]>
<![CDATA[COVID-19 Pandemic on MSMEs in Bandar Lampung ]]>
<![CDATA[Yuliansyah Yuliansyah]]>;
<![CDATA[Erna Listyaningsih]]>;
<![CDATA[Eka Sariningsih]]>;
<![CDATA[Wiewiek Indriani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p07
<![CDATA[The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME]]>
<![CDATA[Bahasa Inggris Bahasa InggriFinancial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Explorations ]]>
<![CDATA[Yunita Fitria]]>;
<![CDATA[Ferry Diyanti]]>;
<![CDATA[Hariman Bone]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p04
<![CDATA[The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible). Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist]]>
<![CDATA[The Role of Female and Millennial Directors on the Environmental Performance of Indonesian SOEs ]]>
<![CDATA[Dian Kusuma Wardhani]]>;
<![CDATA[Eiffeliena Nur'aini Purwinanti]]>;
<![CDATA[Muhammad Priandi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p12
<![CDATA[The Indonesian Ministry of SOEs seeks to increase the proportion of female and millennial directors on the SOE board of directors to improve the environmental performance of SOE. This study aims to obtain empirical evidence of female and millennial directors' influence on the environmental performance of SOE. The results indicate that female directors have a negative effect on environmental performance. The proportion of female directors is only a political reason to meet the quota requirements for women directors on the SOE board of directors. They only practice tokenism without having management power over the environment. Conversely, millennial directors have a positive impact on environmental performance. Robustness testing shows the same results as the primary research model and proves that this study's findings are robust. This research has implications for The Ministry of SOEs to increase millennial directors' representation to improve SOE corporate governance and obtain high environmental performance. Keywords: female directors, millennial directors, environmental performance]]>
<![CDATA[Black-or-White of Online Lending in Indonesia: Conventional Platform or Sharia Scheme (A Netnography Study) ]]>
<![CDATA[Resi Ariyasa Qadri]]>;
<![CDATA[Iffah Nabilah]]>;
<![CDATA[Ria Dewi Ambarwati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p01
<![CDATA[The numbers of Islamic fintech online loans providers continue to grow during the Covid-19 outbreak. The goal of this research is to look into Islamic fintech-based online loan transactions from an Islamic law and accounting perspective. This study used the interpretive netnography approach, with documentation technique serving as the data collection method, and explanation building tact as the data analysis method. This study found that the use of conventional online loan schemes was having negative consequences, such as an increase in occurrences of despair and suicide among borrowers. Sharia fintech, through its profitless online lending scheme, may reduce the bad effects of the conventional scheme. From the praxis perspective, this research aids to raise public knowledge on avoiding the use of unlawful conventional online loan mechanism. In the future, this research is expected to improve the development of online loans and Islamic fintech research. Keywords: Islamic fintech, netnography, accountability, p2p lending, sharia financial accounting]]>
<![CDATA[Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature ]]>
<![CDATA[Ni Wayan Noviana Safitri]]>;
<![CDATA[I Gusti Bagus Wiksuana]]>;
<![CDATA[Ida Bagus Panji Sedana]]>;
<![CDATA[I Gde Kajeng Baskara]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p09
<![CDATA[This study aims to provide a systematic literature review (SLR) on the scope, measurement, and impact of competition on banking stability. PRISMA technique was used to undertake a meta-analysis of scientific articles. After applying all of the criteria, a total of 42 relevant studies were discovered. Previous research has examined the relationship between banking stability and competition in a variety of countries around the world, and has produced two opposing viewpoints, namely competition fragility and competition stability. The first perspective gets more support. When it comes to the measurement instrument, most studies use the Lerner index to quantify the intensity of competition. It is also discovered that the GMM (Generalized Approach of Moment) approach is widely used. Future research can examine each indicator's strengths and weaknesses further so that it can be used to gauge banking competition in accordance with the banking systems examined in each nation, yielding reliable results. Keywords: competition, stability, banking]]>
