Jurnal Bisnis dan Akuntansi

BIG DATA, ARTIFICIAL INTELLIGENCE, AND MANAGEMENT ACCOUNTANT: A GLOBAL PERSPECTIVE

Suham Cahyono — 2024-07-23

This study aims to objectively explored the relevance of big data issues that have developed in the professional world to the best practices of the management accounting profession. The conceptual framework was developed to become the frame for consideration of making structured designs on artificial intelligence issues. Using data sources derived from literature studies and conducting various reviews of articles related to this interesting topic, conclusions are generated that refer to the implications of management accountant best practices. This study finds that the concept of management accountants is strongly influenced by the adoption of Big Data in the companies. Furthermore, we specifically define and present strategic steps that can suggest management accountants can carry out best practices in accordance with professional programs that have become an important part of practice. This study contributes to the development of the best practice of management accountants where Big Data is the center of attention that cannot be separated from their professional practice so that it is possible to adjust the practice of management accountants that generate added value. To the best authors knowledge, this is the first study to seeks and explores the Big Data and Artificial Intellegence in the management accountant profession from global perspectives. The study provides some deep insight to the accountant management global more take care for their sustainable profession in the long wave of digitalisation.

BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY

Mohamad Anwar Thalib — 2024-07-23

This research departs from problems regarding adopting and implementing accounting originating from Western countries, which impact the increasingly marginalized accounting practices based on local cultural values. This study uses an Islamic ethnomethodology approach. The study results show that accounting practices are in the form of value-based affection (motoliango) pricing. This value is reflected through the actions of binthe biluhuta
sellers who still accept buyers when they buy less than the set selling price. This is driven by a sense of affection between people and the belief that one should not refuse sustenance. The novelty of this research is that it is the first study to uncover accounting practices by binthe biluhuta sellers based on local cultural values. The contribution of this research is the presence of a holistic accounting concept that consists of material, cultural values, and
religiosity. This research implies that the value of local wisdom in the form of compassion can be combined with accounting concepts or theories regarding selling prices. The implemented selling price concept can be used by traders with a materialist, humanist, and spiritual spirit when building a business.

HOW DOES GAMIFICATION INFLUENCE A CONSUMER'S PURCHASE INTENTION? STUDY IN SHOPEE INDONESIA

Vania Lesmana — 2024-07-23

The purpose of this study is to determine the effect of perceived value dimensions as predictors of game use intention and platform purchase intention. This study uses the dimensions of perceived value, namely utilitarian value, hedonic value, social value, and time/effort, to predict game use intention and platform purchase intention. This research data consists of answers to questionnaires distributed online. Game users on the Shopee Indonesia platform in Jakarta were selected as the object of this research. The researcher selected the samples for this study using purposive sampling of 301 respondent data with specific criteria. We used the PLS structural equation modeling (SEM) method and SPSS for this study. The results obtained in this study show that utilitarian value, hedonic value, social value, and time/effort have an influence on the game use intention variable. Utilitarian Value, Social Value, and Game Use Intention variables affect the Platform Purchase Intention variable, while the Hedonic Value and Time/Effort variables have no effect on Platform Purchase Intention. Game use intention does not play a role in mediating the influence of utilitarian value, hedonic value, social value, and time/effort on platform purchase intention.

DOES CONCENTRATED OWNERSHIP, CASH HOLDING, SHARE PRICE AND LIQUIDITY AFFECT COMPANY PERFORMANCE?

Aryanti Putri — 2024-07-23

The purpose of this study is to obtain empirical evidence regarding the effect of independent variables which are concentrated ownership, stock price volatility, cash holdings and liquidity on company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of research samples is 36 companies with a total of 108 data that match the criteria using a purposive sampling method. The research results obtained are that concentrated ownership and liquidity positively affect the company's performance. The variables of stock price volatility and cash holdings have no effect on company performance. The implication of this research that has been done is to provide direction for financial managers in terms of using debt to achieve company goals. For investors, it is better to choose a company that has high liquidity.

THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES

Nurul Hasanah Uswati Dewi — 2024-07-23

This study was conducted to explore how the implementation of accounting standard in agriculture sector companies in the livestock sub-sector in Indonesia. The data collection method used documentation techniques which were then analyzed using the Miles and Huberman model. The results show that all research subjects have been recognized and measured in accordance with accounting standard for asset agriculture and some have made full disclosure points based on accounting standard. The number of samples from livestock companies is limited and difficult to obtain or access because not many companies in this sector are open to the public, most are still dominated by family-owned companies, local companies to MSMEs and some livestock companies are non-publicly or private companies This research is able to become an evaluation and recommendation for livestock companies to be encouraged to implement accounting standard in their financial reporting, in order to provide relevant information for investors.

SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE

Evy Steelyana W — 2024-07-23

This research examines how stakeholder pressure and board characteristics influence the quality of sustainability reporting among Indonesian firms listed on the Indonesia Stock Exchange between 2016 and 2020. Through an analysis of 30 companies over a five-year period, we utilize linear regression to explore the relationship between board size, board education, shareholder pressure, creditor pressure, and sustainability report quality. Our findings suggest that while board size has no significant impact on sustainability reporting quality, board education plays a positive and significant role, aligning with Upper Echelons Theory. Additionally, shareholder pressure is positively associated with report quality, indicating investor interest in non-financial disclosures. Conversely, creditor pressure does not significantly affect report quality, suggesting a focus on debt repayment over CSR disclosures. These findings underscore the importance of knowledgeable board leadership and stakeholder engagement in driving high-quality sustainability reporting, offering insights for further research into industry-specific dynamics and board composition characteristics.

EMPIRICAL EVIDENCE OF CROWDFUNDING STUDIES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW

Widya Ningsih — 2024-07-23

The purpose of this study is to collect and analyze related scientific literature to provide empirical evidence on the development of crowdfunding studies in Indonesia. This study analyzed forty-four crowdfunding articles derived from Scopus and Sinta 2. We classified the articles based on the frequency of publication per year, research methods, theoretical focus, and themes used in studies on crowdfunding in Indonesia. This study found that the most articles were published in 2020 and 2023, with qualitative research methods being the most frequently used. The general theoretical foundation does not yet exist, but more and more articles discuss legal theory, and the most frequently researched themes are crowdfunding analysis and factors that analyze investor behavior, funding speed, and psychological or technological factors that affect user intention to use crowdfunding platforms. Finally, this review can contribute to the development of theoretical and empirical research on new crowdfunding issues in Indonesia by serving as an academic foundation.

THE ROLE OF SERVICE QUALITY AND CUSTOMER SATISFACTION IN PREDICTING CUSTOMER RETENTION INTENTION

Feranvin Osman — 2024-07-23

This research aims to empirically test E-S-QUAL, bank service quality, and customer satisfaction on customer retention intention with gender as a moderating variable. The total sample in this study was 194 respondents, who were digital bank users in Jakarta who were collected by using Google Form. The sample were selected by using convenience sampling technique. The data analysis technique uses Partial Least Square-Structural Equation Modeling (PLS-SEM) by using SmartPLS4 software. The research results show that E-S-QUAL, bank service quality, and customer satisfaction influence customer retention intention positively among digital bank users. Next, E-S-QUAL and bank service quality have a positive influence on customer satisfaction. Furthermore, customer satisfaction mediates the positive influence of E-S-QUAL and bank service quality on customer retention intention among digital bank users. Finally, female gender can moderate the influence of E-S-QUAL and bank service quality on customer satisfaction among digital bank users. However, male gender can only moderate the influence of E-S-QUAL on customer satisfaction, but cannot moderate the influence of bank service quality on customer satisfaction.

DOES THE SIZE OF A BANK MODERATE THE RELATIONSHIP BETWEEN CKPN, BOPO, AND NPL TOWARD BANK FINANCIAL PERFORMANCE?

Jaya Prasetya Sakti — 2024-07-23

This study aims to determine the effect of Allowance for Impairment Losses (AFIL), Operational Expenses (OEOI), and Non-Performing Loans (NPL) on Bank Performance with Company Size as a moderating variable. The population of this research is financial services companies, banking sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2019 and 2022. Based on the purposive sampling method, the number of samples for this research is 35 banks with 140 data observations. The results of the analysis are that banking performance as proxied by return on assets (ROA) will decrease if the AFIL, OEOI and NPL variables increase and the company size as proxied by total assets does not change (fixed), AFIL has a significant negative effect on financial performance, OEOI has a significant negative effect on financial performance, NPL has a significant negative effect on financial performance, Company Size weakens the relationship between AFIL and OEOI on financial performance, and Company Size cannot moderate the relationship between NPL and financial performance.

DOES TAX AVOIDANCE SENSITIVE TO THE COVID-19 PANDEMIC?

Permata Ayu Widyasari — 2024-07-23

This research was conducted to obtain empirical evidence related to changes in tax avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to 2022. This research examines it further using two tests, including a two-category difference test and the MANOVA test. This basic research is carried out using a quantitative approach with secondary data in financial reports. The objects used in this research were 366 non-financial companies. This research uses several substitute variables for tax avoidance: book tax difference, GAAP effective tax rate, current effective tax rate, cash tax rate, and effective tax rate differential. Based on different tests, BTD is more sensitive in capturing differences in tax avoidance due to different statutory rates in 2019. The MANOVA test found no differences in tax avoidance from before to after the pandemic in 2019, 2020, 2021 and 2022. This indicates that income declined during the pandemic, but the tax payout ratio remained unchanged. Therefore, the pandemic has not changed the level of tax avoidance practices in Indonesia.

DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES

Munawar Muchlish — 2024-07-23

Good disclosure of carbon emissions can be an indication that the company has carried out operational activities in accordance with community norms. Companies that gain legitimacy from the public can attract investors to invest their capital. Sales of a company's products can increase if it has gained the trust of the public. The purpose of this study was to determine the effect of environmental performance, growth earnings, audit committee, on emission carbon disclosure with board of independent commissioners as moderating. Researchers use quantitative research. The population in this study were all companies in the manufacturing sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while the audit committee has no effect on emission carbon disclosure. Board of commissioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audit committee on the emission carbon disclosure.

LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES

I Made Pradana Adiputra — 2024-07-23

This research aims to provide empirical evidence about the influence of levers of control (LoC) and their interactions in Catur Purusa Artha on the financial performance of Village Credit Institutions. Using a quantitative approach through a survey (filling out a questionnaire) by 17 Village Credit Institution units via a Google form link, responses were obtained from 51 people consisting of pemucuk, petengen and penirik (non-probability sampling) petengen. Data analysis uses OLS regression and moderated regression analysis (MRA). The research results show that levers of control have a positive effect on the financial performance of Village Credit Institutions. The results of the analysis of the interaction between LoC and the catur purusa artha value have no effect on the financial performance of Village Credit Institutions. The research results show that there is friction between the values of the Catur Purusa Artha organization and the belief system on LoC. The possibility of measuring aspects of organizational values that are indicated to be the cause of the interaction test results cannot be proven in this research. Limitations of the sample and respondents also mean that the research results may not match those expected in the research hypothesis. Evaluation of the use of the Catur Purusa Artha value questionnaire instrument needs to be considered for further research. The implications of research findings show that religious values and belief systems have strength in the implementation of LoC which have an impact on the financial performance of Village Credit Institutions. The role of religious values, namely catur purusa artha, has not been tested much on the effectiveness of LoC.

OPTIMIZING DIGITAL MARKETING FOR AVIATION SELECTION: A SYSTEMATIC REVIEW OF EMERGING TRENDS

Juliater Simarmata — 2024-07-23

The aviation industry has increasingly turned to digital marketing to stay competitive and meet evolving customer expectations. This study conducts a systematic literature review (SLR) to analyze emerging trends and best practices in digital marketing within the aviation sector. Utilizing articles from the Scopus database published between 2016 and 2023, the review identifies key strategies such as social media, search engine optimization (SEO), email campaigns, and the use of big data analytics. The findings highlight the effectiveness of these tools in enhancing customer engagement, satisfaction, and loyalty while addressing challenges such as high competition and data privacy concerns. This study underscores the need for a comprehensive understanding of digital marketing optimization to improve customer choice of airlines.