Jurnal Bisnis dan Akuntansi
type: channel
description: Jurnal Bisnis dan Akuntansi or Journal of Business and Accounting (JBA) is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is published by Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20 Grogol, Jakarta 11440, Telp. (021)5666717 ext 138, and cooperate with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd). JBA 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 (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals. Copyright of JBA ISSN Print (ISSN 1410-9875) ISSN Online (E-ISSN 2656-9124). JBA has obtained a SINTA 2 accreditation from Directorate General of Higher Education, Research and Technology, Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia by SK No. 72/E/KPT/2024 for the period JBA 25(1), June 2023 to JBA 29(2), December 2027.
publisher: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
language: en
publication name: Jurnal Bisnis dan Akuntansi
issn: 1410-9875
items: TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY
items: WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS
items: GREEN INTELLECTUAL CAPITAL AND RICH DIGITAL ECO-DYNAMIC TO IMPROVE E-BUSINESS SMES’ INNOVATION PERFORMANCE
items: UNDERSTANDING THE ROLE OF PURCHASE INTENTION IN AFFECTING BUYING BEHAVIOR TOWARD GREEN PRODUCT FROM THE TPB PERSPECTIVE
items: CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME
items: HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE?
items: CAN GREEN HRM AND HEALTH & SAFETY PAVE THE WAY FOR BETTER PERFORMANCE?
items: INTERNSHIP, SOCIAL VALUATION, AND SELF-EFFICACY AS DRIVERS OF ENTREPRENEURIAL INTENTION AMONG VOCATIONAL STUDENTS: A STRUCTURAL MODEL APPROACH
items: BOOSTING DIGITAL MARKETING IN ASIAN SMES THROUGH CULTURAL SENSITIVITY: SYSTEMATIC INSIGHTS AND FUTURE DIRECTIONS
items: ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION
items: RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY
items: FROM INNOVATION TO MARKET: INVESTIGATING THE SCALABILITY OF FOOD SMEs IN EMERGING ECONOMIES THROUGH CREATIVE DESTRUCTION
items: EXPERTISE ON POLITICALLY CONNECTED BOARD AND FIRM PERFORMANCE
items: THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA
items: THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES
items: HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA
items: HOW CEO GLOBAL EXPOSURE AND GENDER DIVERSITY SHAPE MANAGERIAL ABILITY - INVESTMENT EFFICIENCY RELATIONSHIP IN STATE-OWNED ENTERPRISES
items: SYSTEMATIC LITERATURE REVIEW ON PEER-TO-PEER LENDING: A COMPARISON BETWEEN TRADITIONAL LENDING AND DECENTRALIZED FINANCE MODELS
items: ESG AND FIRM PERFORMANCE: THE MODERATING ROLE OF BOARD DIVERSITY
items: THE EFFECT OF COMPETITIVE ADVANTAGE AND SUSTAINABLE MANAGEMENT ON SUSTAINABILITY PERFORMANCE
items: FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY
items: BIG DATA ADOPTION: HOW WILL IT IMPACT GOVERNMENT AUDIT QUALITY?
items: OPTIMIZING DIGITAL MARKETING FOR AVIATION SELECTION: A SYSTEMATIC REVIEW OF EMERGING TRENDS
items: THE ROLE OF SERVICE QUALITY AND CUSTOMER SATISFACTION IN PREDICTING CUSTOMER RETENTION INTENTION
items: LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES
items: DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES
items: EMPIRICAL EVIDENCE OF CROWDFUNDING STUDIES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
items: BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY
items: SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE
items: THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES

TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY
type: item
description: This study examines the effect of tax avoidance on corporate risk. Next, the moderating effect of executive characteristics and gender diversity is investigated in this association. The study examined Indonesia’s nonfinancial listed companies, collecting a sample of 265 observations during 2020-2024. Hypotheses were tested using moderated regression with panel data. It was found that companies that avoid taxes aggressively have a higher level of corporate risk. The presence of risk-averse executive characteristics and women weakens the effect of tax avoidance on corporate risk. This research contributes by providing the latest references regarding Indonesian tax avoidance behavior that poses risks to companies and encouraging companies in Indonesia to be aware of the importance of executive characteristics and gender diversity.
subject: Articles
  topic: section
subject: tax avoidance
  topic: keywords
subject: corporate risk
  topic: keywords
subject: executive characteristics
  topic: keywords
subject: gender diversity
  topic: keywords
creator: Verani Carolina
creator: Endah Purnama Sari Eddy
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 171
ending page: 184
doi: 10.34208/hpcfbj16

WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS
type: item
description: This research explores the connections between gender diversity on corporate boards and corporate sustainability via bibliometric analysis, gap analysis, and a future research agenda. Employing the SPAR-4-SLR based Systematic Literature Review (SLR) protocol, the research examines 43 articles indexed in Scopus that were published from 2014 to 2024. The findings indicate that gender diversity on boards has a positive effect on sustainability performance, especially in the social and governance areas. Main themes encompass stakeholder theory, corporate sustainability, and additional board attributes. Nevertheless, co-authorship analysis reveals restricted cooperation between research teams. The findings emphasize the necessity of varied board compositions for attaining sustainability objectives and aligning with international agendas. Decision-makers are urged to adopt gender diversity programs, whereas business executives ought to cultivate inclusive environments and form sustainability teams. Researchers are encouraged to determine the long-term effects of gender diversity, its relationship with digital transformation, and other aspects of diversity. Upcoming studies should tackle recognized gaps and promote interdisciplinary cooperation to improve comprehension and practices in this area.
subject: Articles
  topic: section
subject: Gender Diversity
  topic: keywords
subject: Board of Directors
  topic: keywords
subject: Corporate Sustainability
  topic: keywords
subject: Bibliometric Analysis
  topic: keywords
creator: Ananda Febry Mellyanawati
creator: Lulus Kurniasih
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 159
ending page: 170
doi: 10.34208/wr3e8s86

GREEN INTELLECTUAL CAPITAL AND RICH DIGITAL ECO-DYNAMIC TO IMPROVE E-BUSINESS SMES’ INNOVATION PERFORMANCE
type: item
description: This research investigates the impact of green intellectual capital, dynamic capability, IT ambidexterity, environmental uncertainty, and RICH on the innovation performance of entrepreneurial small and medium-sized enterprises (SMEs). Focusing on Indonesian e-business SMEs, this study aims to deepen comprehension of the elements fostering innovation within SME entrepreneurship. Data were gathered from 313 SME entrepreneurs via online questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The study identifies key determinants influencing the improvement of innovation performance among Indonesian e business SMEs and offers recommendations for its enhancement. Findings indicate that IT ambidexterity, environmental uncertainty, RICH, and green intellectual capital exert a significant positive effect on dynamic capability. Furthermore, dynamic capability, IT ambidexterity, environmental uncertainty, RICH, and green intellectual capital all demonstrate a substantial positive influence on innovation performance, with green intellectual capital emerging as the most impactful contributor. Ultimately, these insights can empower businesses to develop novel products and implement innovative marketing strategies, thereby expanding their market reach and customer base.
subject: Articles
  topic: section
subject: E-Business
  topic: keywords
subject: Green Intellectual Capital
  topic: keywords
subject: Innovation
  topic: keywords
subject: IT Ambidexterity
  topic: keywords
subject: Resources
  topic: keywords
subject: SME
  topic: keywords
creator: Yuniarty Yuniarty
creator: Ridho Bramulya Ikhsan
creator: Hartiwi Prabowo
creator: Juliater Simarmata
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
starting page: 117
ending page: 136
doi: 10.34208/8pjpgb51

UNDERSTANDING THE ROLE OF PURCHASE INTENTION IN AFFECTING BUYING BEHAVIOR TOWARD GREEN PRODUCT FROM THE TPB PERSPECTIVE
type: item
description: This research explores how social media marketing strategies—guided by the Theory of Planned Behavior (TPB) and principles of Green Marketing—affect consumers' intentions and purchasing behaviors toward environmentally friendly products. With growing concerns about plastic waste, especially in densely populated and rapidly developing countries like Indonesia, this research aims to address the significant environmental challenges posed by high plastic consumption. This survey has been conducted toward 456 respondents. This study utilized nonprobability sampling by purposive sampling. Smart PLS 3 software used for structural equation modeling This approach allows for the collection of extensive data on consumer behavior and sentiments. The results reveal that Attitude, Subjective Norms, and Perceived Behavioral Control have a significant and positive impact on consumers' intentions to purchase eco-friendly products. Additionally, green advertising and eco-labeling play a crucial role in shaping actual buying behavior toward such products. The intention to purchase also significantly drives environmentally conscious buying behavior. However, green branding does not exhibit a positive influence on consumer purchasing decisions. This suggests that consumers are more likely to develop purchase intentions when companies effectively communicate their environmental commitment.
subject: Articles
  topic: section
subject: Theory Planned Behavior, Environmentally Friendly Products, Green Marketing, Purchase Intention, and Consumer Buying Behavior
  topic: keywords
creator: Moh Farid Najib
creator: Mutia Sari Dewi
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
starting page: 75
ending page: 96
doi: 10.34208/1tty7f22

CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME
type: item
description: Corporate tax avoidance has long been an ethical and social concern. Understanding what motivates firms to engage in such practices is crucial to maximizing national tax revenues. However, research on financial distress and corporate tax avoidance is commonly seen from the perspective of conventional theories, with the financial distress proxy being less accurate in the context of developing economies. Therefore, this research aims to gather empirical evidence regarding the effect of financial distress on corporate tax avoidance in Indonesia, specifically emphasizing the consumer cyclical sector. This study utilizes secondary data obtained from firms’ audited financial statements for the years 2019 to 2023, analyzed with the panel data regression approach. The results of this study indicate that financial distress significantly and negatively affects corporate tax avoidance. From the perspective of the risk compensation theory, financially distressed firms must respond to their dire situation by changing their behaviour, such as not committing to implementing risky tax avoidance activities. On the other hand, since financially healthy firms have a higher target level of risk, they would be more willing to engage in more tax since they have a ‘financial cushion’. Theoretically, the findings contribute to the accounting and taxation literature by integrating with the risk compensation theory. Practically, the results indicate that tax authorities are advised to scrutinize financially healthy firms more closely, as they tend to have a greater propensity to engage in corporate tax avoidance practices.
subject: Articles
  topic: section
subject: Consumer Cyclical Sector
  topic: keywords
subject: Corporate Tax Avoidance
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Risk Compensation Theory
  topic: keywords
creator: Nicklaus Stanley
creator: Luky Patricia Widianingsih
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 185
ending page: 208
doi: 10.34208/zjtnke73

HOW DO GOVERNMENT DIGITAL CONTENT, THEORY OF PLANNED BEHAVIOUR, AND TAX AWARENESS AFFECT TAX COMPLIANCE?
type: item
description: In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. This study examines the effect of tax digital content disseminated through the official social media of the Directorate General of Taxes on students' attitudes, subjective norms, perceived behavioral control, tax awareness, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study were active accounting students at one of the universities in Bandung City, who were selected through purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The novelty of this study lies in the integration of government digital content analysis with a behavioral psychology approach as well as attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies. This study found a positive relationship between government social media usage and elements of theory of planned behavior, tax awareness, and tax compliance. The results of this study provide practical implications for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.
subject: Articles
  topic: section
subject: Government Digital Content, Social Media, Tax Awareness, Tax Compliance
  topic: keywords
creator: Vinny Stephanie Hidayat
creator: Nunik Lestari Dewi
creator: Johanes Felix Gunawan
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 137
ending page: 158
doi: 10.34208/2pr02333

CAN GREEN HRM AND HEALTH & SAFETY PAVE THE WAY FOR BETTER PERFORMANCE?
type: item
description: This research aims to analyze the influence of Green Hiring, Green Training, Green Empowerment and Green Participation on Environmental Performance, Health and Safety as mediating variables. This research was conducted on employees of manufacturing companies that have ISO 14001 and ISO 45001 in Batam City with 381 respondents. The data management method is PLS-SEM. Results showed that nine hypotheses were accepted and four hypotheses were not accepted. The research results show that Green Hiring, Green Training, Green Empowerment, and Green Participation positively affects on Health and Safety. Green Empowerment and Green Participation positively affects on Environmental Performance. Green Hiring and Green Training do not show a significant influence on Environmental Performance. Health and Safety positively affects on Environmental Performance. Mediating role occurs in Green Empowerment, and Green Participation in Environmental Performance by Health and Safety. However, Green Hiring and Green Training were not successfully mediated by Health and Safety.
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: Green Human Resources Management Practices
  topic: keywords
subject: Health and Safety
  topic: keywords
subject: ISO
  topic: keywords
creator: Evi Silvana Muchsinati
creator: Jollin
creator: Adineka Fatyandri
creator: Teh Zaharah Yaacob
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 39
ending page: 60
doi: 10.34208/jba.v27i1.2666

INTERNSHIP, SOCIAL VALUATION, AND SELF-EFFICACY AS DRIVERS OF ENTREPRENEURIAL INTENTION AMONG VOCATIONAL STUDENTS: A STRUCTURAL MODEL APPROACH
type: item
description: High unemployment among Indonesian Vocational High School (VHS) graduates highlights a persistent gap between school-acquired competencies and labour market demands. To address this, fostering entrepreneurial intention during early education is essential. This study research expands the entrepreneurial intention framework to the vocational education context in Indonesia, where empirical evidence on the psychological and contextual factors influencing entrepreneurial intention among VHS students remains limited. Specifically, the study examines how internship experience and social valuation influence entrepreneurial intention, with self-efficacy as a mediating variable and entrepreneur education support as a moderating variable. Employing a quantitative design, data were obtained from 160 VHS students in DKI Jakarta who had completed internship programs. The analysis usedPartial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The results show that internship experience and social valuation both increase self-efficacy, which has a strong effect on entrepreneurial intention. While internship experience does not directly lead to entrepreneurial intention, it influences it indirectly through self efficacy. Social valuation affects entrepreneurial intention both directly and indirectly. The study also finds that entrepreneurial education support strengthens the effect of social valuation on entrepreneurial intention, but not the effect of internship experience or self-efficacy. The findings underscore the significance of social support and practical experience as essential components of entrepreneurial learning in vocational education to strengthen entrepreneurial intention among students.
subject: Articles
  topic: section
subject: Internship Experience
  topic: keywords
subject: Social Valuation
  topic: keywords
subject: Self-Efficacy
  topic: keywords
subject: Entrepreneurial Intention
  topic: keywords
subject: Vocational High School Students
  topic: keywords
creator: Lydiawati Soelaiman
creator: Keni Keni
creator: Fajri Adrianto
creator: Tay Lee Chin
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
starting page: 97
ending page: 116
doi: 10.34208/bh90gt88

BOOSTING DIGITAL MARKETING IN ASIAN SMES THROUGH CULTURAL SENSITIVITY: SYSTEMATIC INSIGHTS AND FUTURE DIRECTIONS
type: item
description: This study presents a systematic literature review on the impact of culture on digital marketing, addressing a crucial gap in understanding how cultural differences shape consumer interactions with brands. Given the increasing globalization of markets and the diverse cultural backgrounds of consumers, understanding culture’s impact on marketing is critical for developing effective strategies that resonate across different regions. The study employs the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) model to systematically filter articles indexed by Scopus, utilizing the Publish or Perish tool for initial identification. Out of 1222 articles collected, 62 articles were selected after eliminating those that were not relevant to the research scope. The findings demonstrate that cultural factors significantly influence in digital marketing strategies, consumer behavior, consumer involvement, and the establishment of consumer loyalty. Theoretically, this study expands on existing marketing theories by integrating cultural dimensions into models of consumer behavior and brand engagement, emphasizing the need for culturally adaptive marketing frameworks. Practically, these findings provide marketers with insights into tailoring their strategies to accommodate cultural differences, thereby enhancing brand relevance and fostering long-term consumer loyalty. Additionally, a model framework for a future research agenda is proposed, focusing on integrating cultural variables into marketing decision-making processes. This framework aims to examine specific cultural factors and their impact on marketing at various levels, including strategy formulation, consumer engagement, and loyalty development. By understanding these relationships, marketers can develop more precise strategies that effectively connect with culturally diverse consumer groups, thereby enhancing marketing performance
subject: Articles
  topic: section
subject: culture
  topic: keywords
subject: digital marketing
  topic: keywords
subject: customer behavior
  topic: keywords
subject: consumer involvement
  topic: keywords
subject: consumer loyalty
  topic: keywords
creator: Arief Bowo Prayoga Kasmo
creator: Diah Fistiani Sukardiman
creator: Setyo Riyanto
creator: Unang Toto Handiman
creator: Ubedullah Memon
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 1
ending page: 20
doi: 10.34208/jba.v27i1.2762

ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION
type: item
description: This study examines the impacts of employees’ perceived seriousness of wrongdoing, ethical awareness, and rationalisation on whistleblowing intention. Early research emphasising the effect of outside variables, including opportunity, pressure, and incentive, on the intention to whistleblowing, serves as the driving force of this study. The individual’s internal elements, crucial in determining the intention to whistleblowing, were not disclosed in depth in these earlier studies. The internal employee characteristics that promote whistleblowing are measured by considering the rationalisation, ethical awareness, and perceived seriousness of wrongdoing. A quantitative approach using case scenario questionnaires is used to examine this study. Structural equation modelling (SEM) and partial least squares (PLS)4 assess data from 164 respondents from six government officers in Jakarta, Indonesia. This study indicates that employees’ intentions to report unethical situations and actions are not influenced by the perceived seriousness of the wrongdoing; however, when ethical awareness is present, it can be used to rationalise whistleblowing intentions and actions, thereby mitigating the negative effects of the unethical situation on businesses.
subject: Articles
  topic: section
subject: Perceived Seriousness of Wrongdoing, Ethical Awareness, Rationalisation, Public Sector Officers
  topic: keywords
creator: Andriati Fitriningrum
creator: Andrey Hasiholan Pulungan
creator: Dini Apti Nirbaya Ahmad
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 61
ending page: 74
doi: 10.34208/jba.v27i1.2716

RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY
type: item
description: The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
subject: Articles
  topic: section
subject: Risk Management
  topic: keywords
subject: Board Gender Diversity
  topic: keywords
subject: Corporate Risk
  topic: keywords
creator: Johanes Felix Gunawan
creator: Rio Christantio Hakim
creator: Riki Martusa
creator: Meythi Meythi
rights: Copyright (c) 2025 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 21
ending page: 38
doi: 10.34208/jba.v27i1.2686

FROM INNOVATION TO MARKET: INVESTIGATING THE SCALABILITY OF FOOD SMEs IN EMERGING ECONOMIES THROUGH CREATIVE DESTRUCTION
type: item
description: This study examines the role of creative destruction in driving the scalability of food SMEs in emerging economies, with a focus on mediating effect of innovation speed and moderating roles of local market adaptation and financial and technical assistance. Data were collected from 373 food SMEs in the Minasamaupata Metropolitan Area of South Sulawesi, Indonesia. The analysis, conducted using PLS-SEM (Partial Least Squares-Structural Equation Modelling), reveals that creative destruction positively impacts both innovation speed and scalability. Moreover, innovation speed mediates relationship between creative destruction and scalability. However, neither local market adaptation nor financial and technical assistance significantly moderated the relationship between creative destruction and scalability. These findings underscore the importance of fostering creative destruction and innovation speed to enhance the growth potential of SMEs in emerging economies. The study contributes to the literature by extending creative destruction and innovation theories to traditional industries in developing regions, with implications for policy and practice
subject: Articles
  topic: section
subject: Scalability
  topic: keywords
subject: Creative Destruction
  topic: keywords
subject: Innovation Speed
  topic: keywords
subject: Local Market Adaptation
  topic: keywords
subject: Financial and Technical Assistance
  topic: keywords
creator: Mujahid
creator: ST. Rukaiyah
creator: Nurmadhani Fitri Suyuthi
creator: Rosnaini Daga
creator: Abdul Samad Arief
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 411
ending page: 436
doi: 10.34208/jba.v26i2.2624

EXPERTISE ON POLITICALLY CONNECTED BOARD AND FIRM PERFORMANCE
type: item
description: Political connections have become a prevalent practice in both developing and developed countries, often involving close relationships between company owners, Boards of Commissioners (BOC), and Boards of Directors (BOD) with government leaders, legislators, politicians, and former high-ranking officials. This practice aims to leverage resources derived from these political connections, in line with resource dependence theory. However, the impact of political connections on companies can be both positive and negative. Potential benefits include access to resources, favorable policies, financial aid, and valuable information, but there are also risks of poor accounting performance and exploitation. Research indicates that politically connected boards tend to be less professional and face higher bureaucratic influence. From an agency theory perspective, lower board expertise may reduce monitoring effectiveness and company performance. The role of political connections in financial performance might be influenced by the lack of expertise among boards with political ties. These boards may have varying professional backgrounds, including politicians, professionals, scientists, bureaucrats, or business practitioners, and may simultaneously provide network and resource benefits while performing effective monitoring and management. This study aims to evaluate whether boards with both political connections and expertise have an impact on company performance and to investigate the interaction between board expertise and political connections on firm performance. The research uses data from companies listed on the Indonesia Stock Exchange to provide evidence on the influence of board expertise and political connections at both the individual board member and company levels.
subject: Articles
  topic: section
subject: Political Connections, Expertise Board, Firm Performance
  topic: keywords
creator: Anak Agung Gede Krisna Murti
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 377
ending page: 392
doi: 10.34208/jba.v26i2.2636

THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA
type: item
description: The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
subject: Articles
  topic: section
subject: Foreign Board, Foreign Board of Directors, Foreign Board of Commisioners, ESG Score
  topic: keywords
creator: Reynald Emmanuel Dwistia
creator: Kanisius Kevin Widjaja
creator: Meythi Meythi
creator: Riki Martusa
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 393
ending page: 410
doi: 10.34208/jba.v26i2.2633

THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES
type: item
description: The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systematic literature review (SLR) approach with the PRISMA method to consolidate relevant studies related to the impact of culture on ESG disclosure. The results show that local culture influences ESG disclosure through social and ethical values. Aligning ESG innovation with culture and institutional support enhances sustainability performance, thereby enhancing the effectiveness of the contextual ESG framework in achieving corporate sustainability. This study emphasizes the importance of a local, culture-based ESG framework and encourages the integration of cultural values in ESG reporting and innovation to support global sustainability. This research offers a new perspective on the impact of local culture on ESG transparency, enriching the literature with a cultural approach to build a more inclusive ESG framework
subject: Articles
  topic: section
subject: Cultural Factors
  topic: keywords
subject: ESG Disclosure
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Environmental, Social, and Governance Performance
  topic: keywords
subject: Multinational Practices
  topic: keywords
creator: Uswatun Hasanah
creator: Tri Jatmiko Wahyu Prabowo
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 345
ending page: 360
doi: 10.34208/jba.v26i2.2632

HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA
type: item
description: This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
subject: Articles
  topic: section
subject: CEO Narcissism
  topic: keywords
subject: CEO Tenure
  topic: keywords
subject: CEO Ownership
  topic: keywords
subject: Firm Performance
  topic: keywords
subject: Governance
  topic: keywords
creator: Meiliana Suparman
creator: Tiffany Lim
creator: Teddy Jurnali
creator: Sheila Septiany
creator: Iwan Suhardjo
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 323
ending page: 344
doi: 10.34208/jba.v26i2.2613

HOW CEO GLOBAL EXPOSURE AND GENDER DIVERSITY SHAPE MANAGERIAL ABILITY - INVESTMENT EFFICIENCY RELATIONSHIP IN STATE-OWNED ENTERPRISES
type: item
description: This study aims to evaluate the impact of managerial ability (MA) on investment efficiency (IE) on state-owned companies (SOEs) in Indonesia. Using 169 data of SOEs in Indonesia from 2019-2021. This paper also assesses the impact of the CEOs’ global exposure and gender diversity board of directors on the MA-IE relationship. The result reveals that competent management links to higher knowledge and understanding on investment decision and its impact to the company in the long run. Hence, the more capable management is, the lower investment inefficiency will be. This study further finds that management who exposes to the global access and network through CEOs’ experiences in multinational companies will lessen the negative impact of managerial ability on company’s investment inefficiency. Further finding, however, could not prove that female presence in the SOEs board of directors has any impact on the managerial ability – investment efficiency relationship.
subject: Articles
  topic: section
subject: Managerial Ability
  topic: keywords
subject: Investment Decision
  topic: keywords
subject: State-Owned Enterprise (SOEs)
  topic: keywords
subject: Global Exposures and Gender Diversity
  topic: keywords
creator: Anies Lastiati
creator: Azahra Nur Alifah
creator: Rini Dame Fransisca
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 361
ending page: 376
doi: 10.34208/jba.v26i2.2620

SYSTEMATIC LITERATURE REVIEW ON PEER-TO-PEER LENDING: A COMPARISON BETWEEN TRADITIONAL LENDING AND DECENTRALIZED FINANCE MODELS
type: item
description: This research aims to conduct a comparative study between the peer-to-peer lending system and the traditional loan model. The method used is a systematic literature review study of 61 relevant scientific papers published between 2015 and 2024. The parameters analyzed include the provision of access to finance, transaction costs, the speed of the lending process, as well as the level of transparency and consumer protection. The results show that the peer-to-peer lending system has advantages in terms of providing easier and faster access to financing for individuals and small businesses because it uses a simple and uncomplicated digitization process. This model is also able to reduce transaction costs and speed up the process through the application of blockchain technology that streamlines the flow of transactions. The study also found that blockchain technology supporting peer-to-peer lending plays an important role in increasing the transparency of transactions through decentralized digital records that cannot be manipulated. However, the challenges of immature financial regulations and rapidly evolving cybersecurity risks still need to be addressed to support the wider adoption of peer-to-peer lending as a new alternative in the financial services industry. Therefore, further research is needed to find solutions to these barriers so that peer-to-peer lending can be optimally utilized as an inclusive future financial solution.
subject: Articles
  topic: section
subject: Peer-To-Peer Lending (P2P)
  topic: keywords
subject: Traditional Landing
  topic: keywords
subject: Decentralization Finance
  topic: keywords
creator: Ni Gusti Ayu Pitria
creator: Winola Wijayanti
creator: Grace T. Pontoh
creator: Aini Indrijawati
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-16
publication date: 2025-01-16
starting page: 233
ending page: 254
doi: 10.34208/jba.v26i2.2582

ESG AND FIRM PERFORMANCE: THE MODERATING ROLE OF BOARD DIVERSITY
type: item
description: ESG likely affects firm performance because better ESG practices improve firm image among investors, stakeholders, and the public. Besides, ESG practices will reduce long-term operating costs and facilitate firms to acquire access to capital from their investors. In this respect, board diversity, especially gender and age, is critical because boards of directors are crucial in implementing ESG practices. Board diversity likely strengthens or weakens the relationship between ESG performance and firm performance. This study seeks to test the impact of ESG on firm performance among Indonesian publicly listed firms in 2014-2022. Studies on ESG in Indonesia, especially using ESG scores, remain limited, thus necessitating further studies. Our sample is Indonesian firms engaging in ESG practices, as indicated by ESG score in 2014-2022, resulting in 305 firm-year observations. We test the hypotheses using multiple linear regression. The results demonstrate that ESG positively affects firm performance. Further, board diversity, especially gender, strengthens the positive impacts of ESG performance on firm performance. Nevertheless, the board of directors’ age diversity does not moderate the positive effect of ESG on firm performance, suggesting that better ESG practices will improve firm performance and the impact is stronger when firms have more female directors.
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: Firm performance
  topic: keywords
subject: Board Diversity
  topic: keywords
subject: Gender
  topic: keywords
subject: Age
  topic: keywords
creator: Amalia Adnindya
creator: Mitha Dwi Restuti
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-16
publication date: 2025-01-16
starting page: 275
ending page: 290
doi: 10.34208/jba.v26i2.2518

THE EFFECT OF COMPETITIVE ADVANTAGE AND SUSTAINABLE MANAGEMENT ON SUSTAINABILITY PERFORMANCE
type: item
description: This research aims to examine and analyze the role of the influence of competitive advantage and sustainable management on sustainability performance in hotels based on the provisions of the Global Sustainable Tourism Council (GSTC). The research approach uses survey-based quantitative research methods in all four and five star hotels in Indonesia, totaling 1,010 hotels. Data was collected using a questionnaire using digital tools, namely Google Form. The collected data was analyzed using a multiple linear regression mechanism. Empirical research findings show that competitive advantage and sustainable management have a significant positive effect on improving hotel sustainability performance. The originality of the research is demonstrated by the use of sustainability performance indicators based on the Global Sustainable Tourism Council which is still guided by the triple bottom line principle, but there are cultural sustainability principles that are in accordance with Indonesia's tourism orientation.
subject: Articles
  topic: section
subject: Sustainability Performance
  topic: keywords
subject: Global Sustainable Tourism Council
  topic: keywords
subject: Sustainable Management
  topic: keywords
subject: Competitive Advantage
  topic: keywords
creator: Putu Ayu Sita Laksmi
creator: Komang Adi Kurniawan Saputra
creator: Noorliza MD. Noordin
creator: Carlos Afonso Bareto
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-16
publication date: 2025-01-16
starting page: 219
ending page: 232
doi: 10.34208/jba.v26i2.2477

FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY
type: item
description: The high increase in the number of young investors in the Indonesian capital market encourages the need to conduct research regarding what investors or potential investors consider when making decisions. Previous research shows the need to use primary data that not only includes rational and irrational factors, but also considers accounting information, both internal and published to external parties. The current research aims to prove whether financial slack and voluntary reporting will support stock investment decisions made by young investors. An experimental research witH2x2between-subjects design is conducted to provide empirical support regarding the usefulness of internal and external information in stock investment decisions. The sample was 93 undergraduate students majoring in Accounting who had at least taken or were currently taking courses related to Stock Investment. Some of them are regular visitors to the Investment Clinic from the Business Faculty in Surabaya. Sixty-three data from participants who successfully answered the manipulation check questions were processed to answer the research hypothesis. The statistical tool analysis of variance is used to test the hypothesis. Research findings show that financial slack was not influencing stock investment decisions, while voluntary reporting in the form of Sustainability Reporting is proven to influence stock investment decisions of young participants. Another result is the interaction effect of financial slack and voluntary reporting on stock investment decisions, which shows the importance of disclosure about the use of slack resources because it will influence investor decisions
subject: Articles
  topic: section
subject: Financial Slack, Voluntary Reporting, Stock Investment Decisions
  topic: keywords
creator: Jesica Handoko
creator: Sihar Tigor B. Tambunan
creator: Ceicilia Bintang Hari Yudhanti
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-16
publication date: 2025-01-16
starting page: 255
ending page: 274
doi: 10.34208/jba.v26i2.2500

BIG DATA ADOPTION: HOW WILL IT IMPACT GOVERNMENT AUDIT QUALITY?
type: item
description: One of the problems and challenges in auditing is the large amount of data and complex problems. The existence of technology is currently a solution to simplify the audit process and improve audit quality. The problem is, not all auditors know the role of this technology. As a result, many still rely on manual methods that take a long time and are prone to errors. This research uses a System Literature Review (SLR) by collecting 61 articles and 6 international proceedings on data adoption in auditing in Scopus, Emerald, and SINTA. We also collected research articles conducted by Malakoute & Soumaya (2023) on audit quality factors as a simplification. We found that the impact factor of data adoption has some similarities to the audit quality factor in Malakoute & Soumaya (2023)) research. This finding indicates that Big Data can improve audit quality. In other words, if auditors apply Big Data in the audit process, it is likely that the audit results will be of high quality. This research provides an overview that can be used by auditors to consider data adoption in their implementation. If auditors apply Big Data in audits, the advantages of Big Data will affect audit quality in government. Keywords: Big Data adoption, SLR, Audit Quality, Audit Success
subject: Articles
  topic: section
subject: Big Data Adoption
  topic: keywords
subject: SLR
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Audit Success
  topic: keywords
creator: Leonny Noviyana Sakti Pamungkas
creator: Jaka Winarna
creator: Y Anni Aryani
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-01-16
publication date: 2025-01-16
starting page: 291
ending page: 306
doi: 10.34208/jba.v26i2.2493

OPTIMIZING DIGITAL MARKETING FOR AVIATION SELECTION: A SYSTEMATIC REVIEW OF EMERGING TRENDS
type: item
description: 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.
subject: Articles
  topic: section
subject: systematic literature review, digital marketing, aviation selection, customer engagement, emerging trends
  topic: keywords
creator: Juliater Simarmata
creator: Astri Rumondang Banjarnahor
creator: Endang Hariningsih
creator: Andre Yosafat
creator: Gratia Atanka Barus
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 197
ending page: 218
doi: 10.34208/jba.v26i1.2492

THE ROLE OF SERVICE QUALITY AND CUSTOMER SATISFACTION IN PREDICTING CUSTOMER RETENTION INTENTION
type: item
description: 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.
subject: Articles
  topic: section
subject: E-S-QUAL
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Bank Service Quality
  topic: keywords
subject: Customer Retention Intention
  topic: keywords
subject: Gender
  topic: keywords
creator: Feranvin Osman
creator: Alain Moelya Warisadi
creator: Wei Ming Yeo
creator: Keni Keni
creator: Nicholas Wilson
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 101
ending page: 122
doi: 10.34208/jba.v26i1.2472

LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES
type: item
description: 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.
subject: Articles
  topic: section
subject: Leers of Control Catur Purusa Artha Financial Performance
  topic: keywords
creator: I Made Pradana Adiputra
creator: Desak Nyoman Sri Werastuti
rights: Copyright (c) 2023 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 173
ending page: 196
doi: 10.34208/jba.v26i1.2469

DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES
type: item
description: 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.
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: Growth Opportunity
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Board Of Independent Commissioners
  topic: keywords
subject: Emission Carbon Disclosure
  topic: keywords
creator: Munawar Muchlish
creator: Dirvi Surya Abbas
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 157
ending page: 172
doi: 10.34208/jba.v26i1.2465

EMPIRICAL EVIDENCE OF CROWDFUNDING STUDIES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
type: item
description: 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.
subject: Articles
  topic: section
subject: Crowdfunding Indonesia, SLR, Investor behavior, Psychology factors, Crowdfunding platforms
  topic: keywords
creator: Widya Ningsih
creator: Doddy Setiawan
creator: Y Anni Aryani
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 85
ending page: 100
doi: 10.34208/jba.v26i1.2463

BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY
type: item
description: 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.
subject: Articles
  topic: section
subject: Binte biluhuta
  topic: keywords
subject: Harga jual
  topic: keywords
subject: Budaya lokal
  topic: keywords
subject: Etnometodologi Islam
  topic: keywords
creator: Mohamad Anwar Thalib
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 17
ending page: 28
doi: 10.34208/jba.v26i1.2303

SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE
type: item
description: 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.
subject: Articles
  topic: section
subject: Stakeholder Pressure, Shareholder pressure, Board Characteristics, Sustainability Report Quality
  topic: keywords
creator: Evy Steelyana W
creator: Kevin Michael Kusuma Raharjo
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 67
ending page: 84
doi: 10.34208/jba.v26i1.2440

THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES
type: item
description: 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.
subject: Articles
  topic: section
subject: Agriculture Assets, Accounting standard, Recognition, Measurement, Disclosure
  topic: keywords
creator: Nurul Hasanah Uswati Dewi
creator: Yasmine Firdaus
creator: Gunasti Hudiwinarsih
creator: Nosy Yodi Metana
rights: Copyright (c) 2024 Jurnal Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 55
ending page: 66
doi: 10.34208/jba.v26i1.2433