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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 18 No 2 (2023)" : 9 Documents clear
The Psychology of Risk Influence and Investor Sentiment on Investment Decision Making in the Indonesian Stock Market Muhammad Apri Wirawan Sinaga; Nila Firdausi Nuzula; Cacik Rut Damayanti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aims to provide empirical evidence concerning the influence of risk psychology and investor sentiment on investment decision-making. The focus of this research is individual investors in Malang, who participate in the Indonesian stock market. Data collection was conducted from December 2022 to February 2023, utilizing a proportionate stratified random sampling method. The sample size meeting the specified criteria was 100 respondents, whose data was subsequently analyzed using variance-based structural equation modeling, commonly referred to as SEM-PLS. The findings suggest that risk psychology has a positive, albeit insignificant, effect on investment decision-making. However, risk psychology significantly influences investor sentiment, which in turn has a substantial and positive effect on investment decision-making. The study also provides empirical evidence of a robust indirect effect of risk psychology on investment decision-making. Keywords: psychology of risk, investor sentiment, investment decision
Exploring The Cross Countries Endurance, Evidence of Indonesian and Malaysian Sharia Banks Financial Performance Muhammad Kurniawan; Khavid Normasyhuri; Erike Anggraeni
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The Islamic banking industry should be balanced with good financial performance to create stakeholders' trust in the funds they invest. This study examines financial performance by comparing the Islamic banking industry in Indonesia and Islamic banks in Malaysia during the Covid-19 pandemic using the MSI (Maqashid Sharia Index) and CAMELS (Capital, Asset, Management, Earning, Liquidity, Sensitivity of Market Risk) methods. The research adopts a quantitative design with a comparative approach. The implementation research period was in the era of covid-19 with the period 2020-2022. Sampling used purposive sampling at Indonesian Islamic Commercial Banks and Malaysian Islamic Commercial Banks with a total sample of 36. Hypothesis testing using the Independent T-Test. The results of the study provide the fact that the financial performance of the Islamic banking industry in Indonesia has good value and compliance compared to Islamic banks in Malaysia based on the MSI and CAMELS in the conditions of Covid-19. Keywords: islamic bank, financial performance, COVID-19
Is Sustainability Reporting Really About Reporting Sustainability? Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field. Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator Ietje Nazaruddin; Yustisia Melasari Rahmandani; Salsabila Putri Aryati Sibuea
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements. Keywords: internal control, external pressure, accountability, and financial reporting transparency
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators Marni Aruan; I Putu Sudana; Anak Agung Gde Putu Widanaputra; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office. Keywords: tax incentive, tax disseminator, role theory, institutional theory
University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework Erwin Saraswati; Abdul Ghofar; Sari Atmini; Muhammad Dahlan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to mention the use of paper and water, which are irreplaceable resources in relatively significant quantities. Therefore, universities must carry out social responsibility as a form of concern for sustainability. This study aims to design a conceptual framework for the University Sustainability Report (USRR), which aligns with the SDGs. The first thing to do is determine materiality based on the 2016 and 2021 GRI Standard concepts for specific disclosures. The results of the study found that the topics were specific to the economical category - indirect economic impacts (SDGs 1 and 11); environmental category – electricity consumption (SDGs 7 and 12); while the social categories – employee rights (SDGs 16), contributions and donations (SDGs 1), customer satisfaction and service (SDGs 17), welfare and work safety (SDGs 3); training and development (SDGs 4 and 16); and equal opportunities (SDGs 5 and 10). General disclosure refers to SEOJK 16/2021, namely the sustainability strategy; university profile; explanation of the highest leadership, and university governance. The USRR framework is based on materiality findings involving stakeholders.
CEO Overconfidence as Moderator of Sales Growth, Interest Coverage, Fixed Asset Intensity to Financial Distress Franki Slamet; Yanuar Ramadhan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study seeks to explore the influence of certain factors, namely company growth, interest coverage ratio, and fixed asset intensity, on a company's financial health or distress. We pay special attention to the potential role of CEO overconfidence as a variable that might change or moderate these influences. Drawing from a quantitative approach, we used publicly available financial statements of primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021. Our findings suggest that company growth and the value of fixed assets play roles in determining financial distress, but the interest coverage ratio does not. Moreover, when factoring in CEO overconfidence, we found it changes the way company growth and fixed assets relate to financial distress. Yet, this CEO trait doesn’t alter the relationship between the interest coverage ratio and financial distress. Keywords: company growth, interest coverage ratio, fixed asset intensity, ceo overconfidence, financial distress
The Effect of Intellectual Capital on Firm Performance: A State of the Art Fat'Chatus Chanifa Jikhan; Anang Muftiadi; Mohammad Benny Alexandri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance. Keywords: intellectual capital, firm performance, systematic review
Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District Syamsu Alam; Tenriwaru Tenriwaru; Eka Ariaty Arfah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research was conducted in Jeneponto Regency. The participants were selected using a snowball sampling technique. Primary data, consisting of opinions and observational findings, were collected through in-depth interviews with subject matter experts and Focus Group Discussions (FGDs). Secondary data were sourced indirectly through intermediary mediums and augmented by a thorough document analysis. The data analysis process encompassed techniques such as data reduction, data display, and the subsequent drawing of conclusions and verification. The study sample was determined by the scope of the FGD, which included six respondents. A hallmark of this research is its comprehensive approach to accounting analysis. This approach extends from evaluating investment financing calculations for financial viability to assessing environmental costs and culminates in the formulation of financial reporting. The overarching goal is to elucidate the feasibility, profitability, and long-term sustainability of agro-ecotourism ventures. Keywords: agro-ecotourism, environmental accounting, jeneponto

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