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Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
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Articles 13 Documents
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Search results for , issue "Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi" : 13 Documents clear
MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF? Viriya Dewi; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1406

Abstract

The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.
PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

Abstract

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR Ulfatun Nikmah
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1591

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.
ANTESEDEN REPURCHASE INTENTION: STUDI EMPIRIS PADA KONSUMEN VITAMIN C SAAT PANDEMI COVID-19 DI JAKARTA Vita Briliana; Guniadi Fialim
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1651

Abstract

This study aims to examine and analyze how the influence of Brand Trust, Perceived Value and Halal Concern on Brand Preference and Satisfaction and their consequences on Repurchase Intention of consumers of vitamin C products in Jakarta. This research design uses descriptive and causal research by measuring all variables using a Likert scale consisting of 5 points. The sampling technique used was the purposive sampling method which was carried out by distributing questionnaires to 281 respondents. Statistics for data processing with the Structural Equation Model (SEM) analysis method used in this study are SmartPLS version 3.0 and IBM SPSS. The results of this study explain that Brand Trust, Perceived Value and Halal Concern affect Brand Preference and Satisfaction. It was identified that Halal Concern had the most influence on Brand Preference and Satisfaction. Meanwhile, Brand Preference has a higher impact than Satisfaction on Repurchase Intention on vitamin C consumers in Jakarta. The implication of this research is vitamin C producers should register their products to get halal certificate to increase their sales.
UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK Teddy Jurnali; Nova Sari Manurung
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1722

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK Mikail Rizki Heryawan; Krisno Septyan
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1752

Abstract

This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.
A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Suham Cahyono
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1798

Abstract

This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.
FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE Fanny Oktaviany; Reskino
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1799

Abstract

Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits, understating liabilities and costs. Even once deceptive fraudulent accounting practices are initiated, a whole system of manipulation will be used to maintain the appearance of sustainability. Financial reports are used by shareholders to measure company performance versus expectations. However, sometimes manipulated to fulfill one's greed. Many studies have been conducted in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact on corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as behavior pattern that influences society's character. In studying the occurrence of financial statement fraud, elements of corporate culture need to be considered along with other factors. This research provides a holistic view of the concept of culture and its influence on organizations and behavior. The second objective is to discuss the influence of corporate culture from the perspective of financial statement fraud. The research findings provide suggestions for improving corporate culture.
INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME Indra Kusumawardhani; Afni Sirait; Sri Luna Murdianingrum
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1841

Abstract

Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.
PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL Adillah Abir Syofnita; Elfiswandi Elfiswandi; Ramdani Bayu Putra; Hasmaynelis Fitri
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1855

Abstract

This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.

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