cover
Contact Name
Sakina Nusarifa Tantri
Contact Email
sakinanusarifa@ecampus.ut.ac.id
Phone
+6281215560101
Journal Mail Official
JFBA.FEUT@gmail.com
Editorial Address
Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
Location
Kota tangerang selatan,
Banten
INDONESIA
Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Articles 13 Documents
Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ Rani Nursyifa; Dianila Oktyawati
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.1748.2021

Abstract

This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer. The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.
Managerial Ability, Real Earnings Management, and Earnings Quality Alex Johanes Simamora
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to examine the effect of managerial ability on real earnings management and earnings quality, and the role of higher ability managers between real earnings management and earnings quality. The total sample includes 846 manufacturing firms-years for the research period 2008-2016. Real earnings management is measured by abnormal activities of over-sales, over-production, and discretionary expenses cutting. Data analysis uses the fixed-effect model of earnings persistence, and fixed-effect model of earnings value relevance and predictability. The results show that higher ability managers use their knowledge, skill, and expertise to perform real earnings management and to increase earnings quality. Since real earnings management can reduce earnings quality, high-ability managers engage more in efficient than opportunistic real earnings management to increase earnings quality. This research provides comprehensive evidence of the relationship between managerial ability, real earnings management, and earnings quality since there is a findings gap between managerial ability and earnings management, as well the gap between earnings management and earnings quality.
The Effect Of Fixed Asset Turnover And Working Capital Turnover On Profitability Gita Puspita; Maya Arisandy; Lydia Octaviani
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This study examines the effect of fixed asset turnover and working capital turnover on profitability. The object of this research is food and beverage companies on the Indonesia Stock Exchange in 2014 - 2018. 14 companies were sampled by purposive sampling techniques. The method used in this study is quantitative method with secondary data. The data analysis technique in this study uses multiple regression analysis. The results of this study show that the turnover of fixed assets and the simultaneous turnover of working capital have an effect on ROA. The turnover of fixed assets has a positive influence on the ROA, and the partial turnover of working capital has no effect on the ROA.
The Influence of Information Technology, Individual Performance, and Sales Volume on Increasing Profits in SMEs in Cilegon Erlina Sari Pohan; Udi Iswadi
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to determine the increase in profits as seen from the information technology variables, individual performance and sales volume at the SMEs Cilegon City. The location of this research is determined by the purposive method, namely SMEs registered at the Cilegon City Cooperative Office. The research method was carried out quantitatively by using multiple regression methods. The sampling method used was purposive sampling, the sample used was 23 samples from a total of 29 populations. Data collection techniques are primary using questionnaires and interviews, secondary is BPS, Cilegon City Cooperative Office, books and journals. While the data analysis used first is the classical assumption test and then hypothesis testing is carried out. The results showed that information technology variables and sales volume variables had an effect on increasing SME profits in Cilegon City. Meanwhile, individual performance has no effect on increasing profits at SMEs in Cilegon City.
Reconstruction Of Murabahah Contract Schemes In Sharia Banking Apriwandi; Paulus Sugianto Yusuf
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

The high level of margin in murabahah financing makes people perceive that this financing is more expensive than credit financing at conventional banks. Some other people also still think that Islamic banking is not fully sharia. The purpose of this study is to evaluate the development and practice of murabahah financing in Islamic banking today and then offer two alternatives so that Islamic bank financing products can compete competitively with credit products at conventional banks. The two alternatives offered are related to the pricing scheme and method along with the margin in this financing. This paper is a conceptual study by observing and analyzing information related to sharia banking products. In connection with the concepts or ideas presented in this paper, it contains theories and or interpretations of concepts in different ways and according to the purpose of the paper. This paper can provide a new understanding of the steps that Islamic banking needs to take to attract public interest and reach a wider range of consumers.
The Role of Business Ethics and Religiosity in Student Ethical Decision Making Jurica Lucyanda; Gunardi Endro
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to investigate the role of business ethics and religiosity in student ethical decision-making. The business ethics literature explains that ethical decision-making is influenced by internal factors of an individual nature and external factors of a situational nature. This research tried to fill the gap in the previous research that has been done. This study used two independent variables: business ethics and religiosity variables, and the independent variable is ethical decision-making. This study used experimental methods to test the hypotheses. Participants involved in this study are undergraduate economics and business students from a private university in Jakarta. The data analysis technique in this study used analysis of variance (ANOVA). The result found that business ethics courses and religiosity influence the students' ethical decision-making. Moreover, the results found that the interaction of gender and religiosity did not affect students' ethical decision-making. This research contributes to behavioral research and business ethics literature, especially in ethical decision-making.
Factors that Influence Accounting Students to Choose Accounting Majors at University in Medan Vina Arnita; Suwarno Suwarno; Fitri Hasanah
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

The research aims to empirically prove the effect of education costs, interests and motivation on the choice of accounting major. This research was conducted on accounting students at Universitas Pembangunan Panca Budi, Medan. This research uses quantitative associative research. The data analysis technique used is the classical assumption test, multiple linear regression test, and the coefficient of determination (Adjusted R Square). The basis for sampling in this study used a saturated sample (census) with a total sample of 300 respondents. The results of this study indicate that partially the cost of education, interest and motivation have a significant effect on the selection of accounting majors. This can be seen in the results of the coefficient of determination (Adjusted R Square) which means that the variability of the dependent variable that can be explained by the independent variable is 65.3% %. While the remaining 34.7% is explained by other variables that are not included in the regression model.
Work Life Balance Auditor Influenced By Work Family Conflict And Support Supervisor Azlani Diva Regina; Andi Ina Yustina; Hadi Mahmudah; Christine Novita Dewi
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2226.2021

Abstract

Abstract This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, whether it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support has a negative correlation and significant effect on work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organisational policies such as family-friendly policies that could help supervisors maintain auditor's life commitments by minimising work-family conflict that will affect the improvement of work-life balance. .
ISSUANCE VALUE, ISSUANCE RATING AND LIFE OF SHARIA BOND ON SHARIA CAPITAL MARKET REACTION Rimi Gusliana Mais; Dea Maharani; Agus Prasetyo
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to examine whether the value of islamic bonds issuance, rating of islamic bonds issuance, and age of islamic bonds issuance to the capital market reaction. The value of islamic bonds issuance is proxied by sukuk equity ratio, rating of islamic bonds issuance, and age of islamic bonds are used as independent variables. The capital market reaction is proxied by abnormal return as the dependent variable on Companies Issuing Bonds on the Indonesia Stock Exchange. This study uses a descriptive quantitative approach, which is measured using a multiple regression analysis method with Eviews 10. The population of this study is Companies Issuing Bonds on the Indonesia Stock Exchange (IDX) from 2017 to 2019. With a total sample size of 16 companies with the amount of islamic bonds as much as 135. The results of this study prove that (1) The value of islamic bonds issuance has an effect on the capital market reaction, (2) The rating of islamic bonds issuance has an effect on the capital market reaction, and (3) The age of islamic bonds has no effect on the capital market reaction on Companies Issuing Bonds on the Indonesia Stock Exchange 2017-2019.
Determinant Factors of Founding-Family Firms’ Performance in Indonesia Alex Johanes Simamora
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2334.2021

Abstract

This research aims to examine the factors that moderate the effect of founding-family firms on performance. Moderating variables include firm reputation, risk-taking behavior, agency costs of managers-shareholders, and agency costs of majority-minority shareholders. Firms’ performance includes accounting-based and market-based performance. This research uses 412 manufacturing firm-years listed on the Indonesian Stock Exchange as the research sample. The hypotheses test uses a random-effect regression as a main test and a common-effect regression tests as an alternative test. Based on data analysis, firm reputation, risk-taking behavior, agency costs of mangers-shareholders, and agency costs of majority-minority shareholders moderates the effect of the founding family on performance. It indicates that founding-family firms can achieve higher performance if they promote higher firm reputation, lower risk-taking behavior, and lower agency costs. This research fills the previous findings gap of performance in the founding-family firms. This research captures when founding-family firms can improve performance or experience performance reduction. To the best of the author's knowledge, this research is also the first research that provides a comprehensive picture of determinant factors of founding-family firms' in Indonesia.

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