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Sakina Nusarifa Tantri
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Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
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INDONESIA
Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2022)" : 5 Documents clear
The Effect of Leadership Style and Entrepreneurship Orientation on the Performance of Village Owned Business Entities (BUMDes) in Bengkalis Regency Velia Ayu Sasqia
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.2442.2022

Abstract

Village-Owned organisations (BUMDes) are one of the efforts to expand the village economy. BUMDes are set up on the basis of the wishes and capability of the village as an attempt to enhance the welfare of the network community. therefore,  it is very important in an effort to make sure the achievement of BUMDes with the intention to gain superior overall performance. This look at goals to decide the impact of leadership style and entrepreneurial orientation on the performance of BUMDes in Bengkalis Regency. facts became accrued the usage of a questionnaire dispensed to the BUMDes director, BUMDes secretary or treasurer and BUMDes supervisors. Data was amassed with the aid of distributing questionnaires given to 303 respondents, however most effective 261 (86.14%) of respondents filled out the questionnaire completely and can be processed. The analytical device used is multiple linear regression analysis the usage of SPSS version 23. This observe uses quantitative statistics. The supply of data used in this study is primary statistics and data series is carried out directly using a questionnaire that is measured using a Likert scale. The outcomes of this examine suggest that the variables of management style, and entrepreneurial orientation have an effect at the overall performance of BUMDes.
Determinants of Whistleblowing Within Local Government’s Internal Auditors Ujang Hamdani
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.3926.2022

Abstract

The effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers.
Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX) Apriwandi; Ade Agustina Fahria
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.4143.2022

Abstract

The sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location.
Murabahah Financing, Musyarakah, Mudharabah, Istishna and Ijarah Against Sharia Banking Profit Sharing Bagus Ahmad Sudiro; Nurmala Ahmar; Ardiansyah
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.4182.2022

Abstract

In general, the principle of profit sharing in sharia banking can be done through murabahah, musyarakah, mudharabah, istishna dan ijarah contracts. The more profit sharing generated by Islamic banking, the better conditions of Islamic banking. The sample used and the data were obtained from 11 Islamic Banks in Indonesia for the period 2014-2018. Profit sharing is used as the dependent variable while murabahah, musyarakah, mudharabah, istishna, and ijarah financing are used as independent variables. The results of the research without resampling and with resampling show that murabahah, mudharabah, and istishna have a significant effect on profit sharing, and musyarakah and ijarah have no significant effect on profit sharing. Murabahah gives the most dominant influence on profit sharing.
BUMD Contribution as a Moderation of Association Between Revenue and Expenditure with Regional Financial Independence Vicky Dian Herdhiani; Suratno; Ardiansyah
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.4184.2022

Abstract

This study aims to assess and analyze local revenue, balance funds, capital expenditures, and regional financial independence with the contribution of BUMD as a moderating variable. This research uses quantitative methods with a descriptive approach. The population in this study was the District or City Government in the West Java Province of the Company in 2014-2019. The sampling technique was using the purposive sampling method. The sample in this study were districts or cities that still had a low level of independence as many as 72 sample units. Data analysis used moderate regression analysis (MRA) and Pearson correlation. The results showed that local revenue and capital expenditure had a positive correlation with regional financial independence and balance funds had a negative correlation with regional financial independence. Then the moderation regression analysis shows that the contribution of BUMD moderate negative towards regional financial independence, the contribution of BUMD results moderate positive towards regional financial independence. Meanwhile, the contribution of BUMD does not moderate the balance of funds towards regional financial independence.

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