Jurnal Akuntansi Keuangan dan Bisnis (JAKB) published scientific paper that covers topic of financial accounting and business. Jurnal Akuntansi Keuangan dan Bisnis is published twice a year in May and November. The journal already has ISSN: 2085-0751 and E-ISSN: 2576-9460. JAKB is indexed in Directory of Open Access Journal (DOAJ), Neliti, Google Scholar, and Sinta. Since 2019, JAKB is member of CrossRef, therefore each article will own a DOI (Digital Object Identifier) number.
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AI Automation and Labor Dynamics in Indonesian Palm Oil: Job Displacement and Skill Upgrading
Main Purpose - This study explores artificial intelligence (AI) automation's dual impact on Indonesian palm oil labor dynamics, emphasizing the job displacement and skill upgrading interplay. Method - This study used a Systematic Literature Review (SLR) with PRISMA 2020 guidelines to analyze 25 peer-reviewed articles from Scopus and Web of Science, supported by grey literature from sources such as the WEF and ILO. The articles were selected, screened, and analyzed systematically using thematic synthesis. Main Findings - AI-driven harvest automation may reduce the need for low-skilled manual workers, but it will increase demand for workers with technical skills and green ESG competencies. At the same time, AI can help plantations overcome labor shortages by supporting a shrinking plantation workforce. However, its adoption requires inclusive EaaS models for smallholders, better infrastructure, strong data governance, and gender-inclusive workforce policies. Theory and Practical Implications - This study combines the Technology-Organization-Environment (TOE) framework and Skill-Biased Technological Change (SBTC) theory to explain how technology affects skills and work in agribusiness. In practice, the Pentahelix matrix offers strategies for government, universities, industry, communities, and media to reduce unemployment risks, protect data privacy, and support an inclusive workforce transition. Novelty - This research contributes to contextualizing global agricultural automation discourse within the Indonesian palm oil sector, positioning AI as a vital catalyst for workforce evolution amidst pronounced demographic and structural challenges.
Copyright (c) 2026 Galih Ariprayugo, Gelar Abifadilla, Euis Eka Pramiarsih http://creativecommons.org/licenses/by-nc-sa/4.0
What Influences MSMEs to Seek Credit? An Empirical Study at Bank BPD Kaltimtara Sebulu Sub Branch Office
Main Purpose – The purpose of this study was to determine the influence of credit procedures, collateral, credit requirements, and interest rates on the decision to apply for MSME credit at Bank Kaltimtara KCP Sebulu. Method – This research used a quantitative research. The sampling technique in this study used a purposive sampling technique with 133 respondents as the sample. Data were collected through the distribution of questionnaires with Likert scale measurements. Data processing was carried out using using IBM SPSS Statistics software version 27. Main Findings – The results of this study indicate that partially the credit guarantee, credit requirements, and interest rate variables have a positive and significant effect on credit decisions, while the credit procedure variable does not have a positive and significant effect on credit decisions at Bankaltimtara. Simultaneously, the credit procedure, credit collateral, credit requirements and interest rate variables have a positive and significant effect on credit decisions at Bank BPD Kaltimtara Sebulu Sub-Branch office. Theory and Practical Implications – This study’s findings enrich the literature on credit decision-making among MSME, particularly regarding the credit procedure variable, which is shown to have no effect on their credit decision-making. This indicates that MSME actors do not consider credit procedures as a priority factor when making credit decisions at Bankaltimtara KCP Sebulu. Novelty – This study contributes by integrating the variables of credit procedures, credit collateral, credit requirements, and interest rates with the credit decisions of MSME in Sebulu District.
Copyright (c) 2026 Sailawati Sailawati, Eka Putri Aryanti, Noor Fachman Tjetje, Ching Yen Li http://creativecommons.org/licenses/by-nc-sa/4.0
Reframing Public Sector Accounting through Digital Nutrition Programs: Evidence from the Rapor MBG
Main Purpose - This study examines how the Rapor MBG platform reshapes accountability within Indonesia’s Free Nutritious Meal Program. Method - Using a qualitative case study at the Manggala Kitchen in South Sulawesi, data were gathered through application observations, document analysis, and interviews. Informants comprised fifteen stakeholders, including regional coordinators, financial verifiers, school coordinators, and grassroots kitchen managers. Main Findings - The findings reveal that accountability is heavily driven by rigid metrics, specifically automated budget-caps, midnight photo-upload deadlines, and fixed cost-per-portion calculations. Although this standardizes central audit readiness, fieldwork shows it forces local operators to artificially adjust manual vendor invoices and lower food quality to prevent automated funding freezes. Consequently, the system creates a symbolic dashboard that successfully satisfies bureaucratic oversight but systematically marginalizes qualitative nutritional outcomes and local operational flexibility. Theory and Practical Implications - This study proves that digital accounting infrastructures act as constitutive forces that dictate organizational behavior rather than serving as neutral reporting tools. Practically, system designers must replace rigid drop-down menus with dynamic local pricing matrices and integrate digital beneficiary feedback loops to protect operational survival. Novelty - Unlike prior studies focusing on general policy effectiveness, this research uniquely uncovers how digital accounting software actively constructs and constrains micro-level accountability realities.
Copyright (c) 2026 Khaerun Nisa SH, Andi Nurul Tenriwali Hasanuddin, Andi Rezki Nurhikmah, Andi Shahifah Muthahharah http://creativecommons.org/licenses/by-nc-sa/4.0
Exploring Financial Behavior among Lecturers: The Mediating Role of Financial Self-Efficacy in Indonesia and Timor Leste
Main Purpose - This study examines lecturers’ financial behavior in Indonesia and Timor Leste by positioning financial self-efficacy as a mediating variable in the relationship between income, financial literacy, financial experience, and financial behavior. Method - This study employed a quantitative approach using primary data collected through a survey of 112 lecturers in Indonesia and Timor Leste. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Main Findings – The findings reveal that income, financial literacy, and financial experience do not directly determine lecturers’ financial behaviour. Instead, these factors significantly influence financial self-efficacy, which in turn has a significant positive effect on financial behaviour. The non significant direct effects and significant indirect effects indicate that financial self-efficacy fully mediates the relationship between income, financial literacy, financial experience, and financial behaviour. Thus, responsible financial behaviour is more strongly shaped by lecturers’ confidence in managing financial decisions than by economic capacity, knowledge, or experience alone. Theory and Practical Implications – This study highlights financial self-efficacy as a psychological mechanism linking economic, cognitive, and experiential factors to financial behaviour. Practically, universities should strengthen lecturers’ financial confidence through practice oriented programs. Novelty - This study contributes by examining financial self efficacy as a key mediator in a cross country lecturer context.
Copyright (c) 2026 Mochamad Syafruddin Aji, Leonardo Bele Bau Amaral, Tanza Dona Pertiwi, Ayu Candra Kusuma http://creativecommons.org/licenses/by-nc-sa/4.0
Analysis of Determinants of the Human Development Index in Central Java: A Focus on Health, Education, Wages, and Unemployment
Main Purpose - This study aims to identify the key determinants of the Human Development Index (HDI) in Central Java, with a focus on the roles of health, education, wages, and unemployment. Method - This study employs a quantitative approach using panel data from 35 districts/cities over the period 2017–2024. The analysis is conducted using panel data regression with the Fixed Effect Model (FEM), selected through Chow and Hausman tests to ensure robust estimation. Main Findings - The results reveal that education and wages serve as the primary drivers of HDI, with positive and significant effects. In contrast, health (proxied by outpatient health complaints) and unemployment exhibit negative and significant impacts, indicating structural constraints in healthcare quality and labor market performance. These findings suggest that improvements in human development are not solely driven by human capital accumulation but also depend on the effectiveness of socio-economic systems. Theory and Practical Implications - The findings reinforce human capital theory by emphasizing the need for integrated development across education, health, and labor sectors. Policy interventions should prioritize improving healthcare quality, aligning education with labor market demands, and promoting inclusive employment opportunities. Novelty - This study offers an empirical panel data approach at the district/city level, providing a more comprehensive understanding of the multidimensional relationship between socio-economic factors and HDI.
Copyright (c) 2026 jeane diana http://creativecommons.org/licenses/by-nc-sa/4.0
The Influence of Education and Mentality on Entrepreneurial Motivation Through Attitudes of FEB UNM Students
Main Purpose – This study aims to analyze the influence of entrepreneurship education and entrepreneurial mindset on entrepreneurial motivation through entrepreneurial attitudes as a mediating variable in students of the Faculty of Economics and Business, Universitas Negeri Makassar Method – A quantitative approach with an explanatory design was used in this study through the distribution of questionnaires to 100 respondents. Samples were selected using proportional random sampling techniques and data were analyzed using the path analysis method Main Findings – The test results showed that entrepreneurship education had a significant effect on entrepreneurial attitudes, but did not have a direct effect on entrepreneurial motivation. On the other hand, the entrepreneurial mindset has been proven to have a significant direct effect on students' entrepreneurial attitudes and motivations. Furthermore, the path analysis proves that entrepreneurial attitudes function as a variable that mediates entrepreneurship education on entrepreneurial motivation. Theory and Practical Implications – Practically, these results indicate that higher education institutions need to reorient the curriculum from theoretical to strengthening psychological aspects and forming positive attitudes of students. Academic policies should better integrate business incubator programs and practical training to stimulate students' real encouragement in entrepreneurship. Novelty – The novelty of this research lies in proving the role of entrepreneurial attitudes as a mediating variable that explains why theoretical education requires the integration of psychological mindsets to be able to drive students' real motivation.
Copyright (c) 2026 Andi Reski Nurhikmah, Ulfa Amani Hidayati, Dwiyanti, Khaerun Nisa SH http://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Lembaga Penjamin Simpanan Deposit Guarantee Implementation on Dual Rural Bank’s Stability in Indonesia
Main Purpose - This study examines the role of deposit insurance in enhancing the stability of conventional and Islamic rural banks (BPR and BPRS) under economic uncertainty. Method – A quantitative approach is employed using a dynamic panel data model, analyzing data from 1,266 BPRs and 113 BPRSs between 2013 and 2019. The Generalized Method of Moments (GMM) is applied to account for persistence in bank stability and potential endogeneity between deposit insurance and stability. Main Findings – The results show that ethical climate has a positive effect on trust and a negative effect on organizational misidentification and workplace bullying. Employees who perceive a stronger ethical climate tend to have higher trust and lower negative workplace behaviors. The findings also provide preliminary evidence that trust mediates the relationship between ethical climate and negative workplace behaviors. Theory and Practical Implications – The findings suggest that deposit insurance alone does not guarantee bank stability; it operates effectively when combined with sufficient capitalization. Policymakers and bank managers should ensure strong bank fundamentals to maximize the protective role of deposit insurance, especially under economic uncertainty. Novelty – This study uniquely investigates how economic uncertainty conditions the interaction between deposit insurance, capitalization, and bank stability, focusing on the often-overlooked BPR and BPRS sector.
Copyright (c) 2026 Moh. Najikhul Fajri, Andini Kusumawardhani http://creativecommons.org/licenses/by-nc-sa/4.0
Do Ethical Climate and Trust Restrain Misidentification and Bullying in Organization?
Main Purpose – This study aims to examine the role of ethical climate and trust in restraining negative workplace behaviors, particularly organizational misidentification and workplace bullying, which remain relatively underexplored in ethical climate research. Method – This study employed a quantitative approach using survey data collected from 176 employees across various industries in Taiwan. The data were analyzed using reliability testing, confirmatory factor analysis, correlation analysis, hierarchical regression, and path analysis to examine the relationships and mediation effects among the variables. Main Findings – The results show tha ethical climate has a significant positive effect on trust and a significant negative effect on misidentification and workplace bullying. Employees perceiving a stronger ethical climate exhibit higher trust and lower negative workplace behaviors. Furthermore, the findings provide preliminary support for the mediating role of trust in the relationship between ethical climate and negative workplace behaviors. Theory and Practical Implications – This study advances the literature by combining ethical climate and trust in a single framework to explain underexplored negative workplace behaviors, such as organizational misidentification and bullying. Organizations can leverage ethical climate to foster trust among employees, thereby reducing negative workplace behaviors and promoting a healthier work environment. Novelty – This study integrates ethical climate and trust within a single mediation framework to explain the reduction of negative workplace behaviors.
Copyright (c) 2026 Willson Gustiawan, Manh-Trung Phung http://creativecommons.org/licenses/by-nc-sa/4.0
Integrasi Sustainability Dalam Pemasaran Digital Dan Pengaruhnya Terhadap Marketing Performance UMKM
Penelitian ini menggunakan pendekatan kuantitatif dengan analisis Software SPSS Versi 26. Data dikumpulkan melalui kuesioner yang disebarkan kepada pelaku UMKM di Kota Samarinda. Hasil penelitian menunjukkan bahwa sustainable product diversity, sustainable brand image, green promotion, dan sustainable consumer reviews berpengaruh signifikan terhadap marketing performance, baik secara parsial maupun simultan. Keberagaman produk berkelanjutan mendorong diferensiasi kompetitif, citra merek yang berorientasi lingkungan memperkuat kepercayaan konsumen, sedangkan promosi hijau digital dan ulasan konsumen positif meningkatkan kredibilitas merek. Fenomena ini menegaskan pentingnya integrasi strategi keberlanjutan dalam pemasaran digital UMKM. Secara teoretis, penelitian ini memperluas literatur pemasaran berkelanjutan dengan menguji variabel-variabel yang jarang dikaji secara simultan. Secara praktis, hasil penelitian memberikan masukan bagi UMKM di Samarinda untuk mengoptimalkan produk, merek, promosi, dan ulasan konsumen berbasis keberlanjutan guna meningkatkan kinerja pemasaran. Kebaruan penelitian ini terletak pada integrasi empat variabel keberlanjutan dalam kerangka pemasaran digital dan pengaruhnya terhadap kinerja pemasaran UMKM di Samarinda.
Copyright (c) 2026 Della Olivia Caterina Kalangit, Dyhah Kusrihandayani, Sailawati http://creativecommons.org/licenses/by-nc-sa/4.0
Accounting for Ecosystem Restoration: Assessing the Financial and Social Impacts of the Program at Rimbo Panjang Village
Method - Utilizes a qualitative approach with secondary data analysis from financial records, NGO reports, and regional socio-economic indicators. Key Findings - The project exhibited financial transparency, but gaps in report consolidation, income tracking, and variance analysis were identified. Social benefits, such as improved income and community resilience, were observed, though not monetarily quantified. Environmental metrics, including ecosystem service valuation and sustainability indicators, were absent. Theoretical and Policy Implications - Highlights the need for structured accounting practices, including SROI and cost-benefit analysis, to enhance sustainability, transparency, and stakeholder engagement in local environmental projects. Research Novelty – This study provides a new perspective on how environmental accounting can integrate financial, social, and ecological evaluations in peatland restoration projects at the village level, while emphasizing its crucial role in supporting sustainable ecosystem management.
Copyright (c) 2026 Fifitri Ali http://creativecommons.org/licenses/by-nc-sa/4.0
Lima Belas Tahun Penelitian Kualitas Laporan Keuangan Indonesia
Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Copyright (c) 2025 Yuni Rimawati, Tito IM. Rahman Hakim, Faradila Yuliana Putri http://creativecommons.org/licenses/by-nc-sa/4.0
Pengujian Substantif Terhadap Keberlangsungan Suatu Perguruan Tinggi
Tujuan penelitian - Menganalisis keberlangsungan PCR melalui enam kategori UI GreenMetric, kekuatan dan kelemahan indikator keberlanjutan sebagai dasar rekomendasi kebijakan perbaikan Metode - Pengujian substantif atas enam kategori UI GreenMetric di Politeknik Caltex Riau (PCR), yaitu pengaturan dan infrastruktur, energy dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, dan pendidikan dan penelitian. Temuan Utama - PCR unggul pada ruang terbuka, efisiensi energi, dan pengelolaan air, tetapi lemah pada sampah, energi terbarukan, transportasi, serta kurikulum keberlanjutan. Implikasi Teori dan Kebijakan - keberlanjutan dalam tata kelola dan kurikulum, serta kebijakan pengelolaan lingkungan yang lebih komprehensif. Kebaruan Penelitian - Pengujian substantif untuk menilai indikator GreenMetric secara lebih mendalam
Copyright (c) 2026 Hamdani Arifulsyah, Heri Ribut Yuliantoro, Junaldo Rizky Mirza, Abdi Bhayangkara http://creativecommons.org/licenses/by-nc-sa/4.0
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation
This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
Copyright (c) 2026 Yenny Wati, Yusrizal Yusrizal, Helly Aroza Siregar, Suhardjo Suhardjo, Nicholas Renaldo http://creativecommons.org/licenses/by-nc-sa/4.0
Determinasi Psikologis Auditor Terhadap Pertimbangan Profesional Auditor
Auditor psychological factors may limit the auditor’s cognitive ability to make professional judgments. It shows that even though the auditor has perfomed the audit work professionally and in accordance with auditing standards, misjudgments may still occur. This research aims to determine auditors’ psychological determinant that may affect auditors’ professional judgment. Self-efficacy and skepticism are the psychological factors that will be examined for their influence on auditors’ professional judgment. This study uses Individual Psychology by Alfred Adler as grand theory to explain the relationship between variables. This is a causal study using quantitative data types and primary data sources. Auditors working at registered KAP in South Jakarta based on the directory of IAPI directory 2024 are the population of this study. The data was collected by distributing questionnaire to respondents who meet the criteria. The samples were obtained with a total of 92 samples using purposive sampling method. The data analysis method uses multiple linear regression, and then processed using IBM SPSS version 26. The results show that self-efficacy and skepticism, partially and simultaneously, have positive and significant effect on auditors’ professional judgment
Copyright (c) 2025 Christina Christina, Fadiyah Husna Afraini http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kemandirian Keuangan Dan Ketergantungan Fiskal Terhadap Laju Pertumbuhan Ekonomi Kabupaten/Kota Provinsi Jawa Barat Tahun 2021-2023
Penelitian ini bertujuan untuk menganalisis pengaruh kemandirian keuangan dan ketergantungan fiskal dalam mendukung pertumbuhan ekonomi, khususnya dari perspektif keuangan daerah. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif dengan model regresi data panel melalui pendekatan Common Effect Model (CEM) dengan pengolah data menggunakan Eviews 13. Adapun teknik pengambilan sampel menggunakan sampling jenuh dan sumber data berasal dari data sekunder yang dikumpulkan melalui teknik dokumentasi. Hasil penelitian menunjukkan bahwa kemandirian keuangan dan ketergantungan fiskal berpengaruh positif dan signifikan terhadap laju pertumbuhan ekonomi, baik secara parsial maupun simultan. Sepanjang periode penelitian, peningkatan kemandirian keuangan tercermin dari semakin banyaknya daerah yang mampu meningkatkan sumber pendapatannya secara mandiri. Namun, mengingat terbatasnya potensi dan sumber pendapatan di sejumlah daerah, maka dana transfer masih diperlukan untuk menstimulus kesinambungan pembangunan dan akselerasi pertumbuhan ekonomi daerah. Temuan ini menunjukkan bahwa keseimbangan PAD dan dana transfer mampu mendukung keberlangsungan otonomi daerah, apabila dikelola secara efektif untuk memenuhi kebutuhan lokal.
Copyright (c) 2025 IRA NOVIANTY, LISTY ALFIANTY http://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Profitability and Company Size on Audit Delay With Auditor Reputation as Moderation for Banking Companies
This study aims to investigate the effect of profitability and company size on audit delay, with auditor reputation acting as a moderating variable. It utilizes secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2020 until 2024. The analysis employs a verification method, using an explanatory survey as the sampling technique. Using 135 observational data points of banking companies, the study employed multiple regression analysis and moderated regression analysis. The results indicate that profitability and company size affect audit delay in banking companies both partially and simultaneously. Further, auditor reputation moderates the relationship between profitability and audit delay, but not the relationship between company size and audit delay. Hence, this study provides empirical evidence on factors that determine the audit delay, which is moderated by auditor reputation, specifically for banking companies.
Copyright (c) 2025 Enok Rusmanah http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Corporate Governance, Modal Intelektual dan Struktur Modal Terhadap Nilai Perusahaan
Penelitian ini bertujuan untuk melakukan pengujian mengenai pengaruh tata kelola perusahaan, modal intelektual dan struktur modal terhadap nilai perusahaan. Indikator yang digunakan untuk mengukur variabel kepemilikan tata kelola perusahaan yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris, komisaris independen dan komite audit. Modal intelektual diukur dengan menggunakan rumus Modified Value Added Intellectual Capital (MVAIC). Struktur modal diukur dengan Debt to Equity Ratio (DER). Data yang menjadi objek penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan yang terdaftar di bursa efek Indonesia pada tahun 2017-2021. Teknik pemilihan sampel penelitian ini adalah purposive sampling dengan hasil sebanyak 19 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan metode regresi linier berganda menggunakan perangkat lunak IBM SPSS 24. Hasil penelitian menyatakan bahwa kepemilikan institusional, modal intelektual dan struktur modal berpengaruh terhadap nilai perusahaan. Sebaliknya kepemilikan manajerial, dewan komisaris, komisaris independen dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata kunci: Tata Kelola Perusahaan; Modal Intelektual; Struktur Modal; Nilai Perusahaan.
Copyright (c) 2025 Rangga Putra Ananto, Fitra Oliyan, Yessi Wardasari http://creativecommons.org/licenses/by-nc-sa/4.0
Pengungkapan Kepatuhan Syariah: Masa Jabatan Direksi dan Karakteristik Dewan Pengawas Syariah
Tujuan penelitian ini adalah untuk menguji pengaruh masa jabatan direksi dan karakteristik Dewan Pengawas Syariah (DPS) terhadap kepatuhan syariah. Jenis penelitian kuantitatif dengan sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah tahun 2018-2023 dengan jumlah sampel 84 sampel. Penelitian ini menggunakan tiga tahap analisis data untuk menentukan model regresi linier berganda yang paling tepat. Pengujian yang dilakukan terdiri dari uji Chow, uji Hausman, dan uji Legrange Multiplier. Berdasarkan ketiga pengujian tersebut menunjukkan bahwa dalam penelitian ini model yang terbaik adalah Random Effect Model. Hasil penelitian ini menunjukkan bahwa jumlah rapat DPS berpengaruh positif terhadap pengungkapan kepatuhan syariah, sedangkan masa jabatan direksi berpengaruh negatif dan latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah.
Copyright (c) 2025 Zahra Firdaus Auliya Auliya, Iwan Fakhruddin, Azmi Fitriati, Tiara Pandansari http://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Penerapan Crash Program Piutang Negara Dalam Peningkatan Penerimaan Negara Bukan Pajak (PNBP) Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Bandung Tahun 2024
Penelitian ini menganalisis penerapan keringanan utang berupa Crash Program dalam peningkatan Penerimaan Negara Bukan Pajak (PNBP) di KPKNL Bandung tahun 2024. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Data yang telah diperoleh dianalisis berdasarkan model Miles dan Huberman dengan bantuan software Nvivo 15. Hasil menunjukkan bahwa pelaksanaan Crash Program memberikan dampak terhadap peningkatan PNBP, khususnya dari aspek penyelesaian piutang negara yang macet. Faktor yang paling berpengaruh adalah kemudahan akses informasi kepada debitur dan intensitas sosialisasi program oleh petugas KPKNL Bandung. Selain itu, kebijakan restrukturisasi utang dan potongan tagihan mendorong antusiasme debitur untuk melunasi kewajibannya. Temuan ini mengindikasikan bahwa Crash Program menjadi alternatif efektif dalam menyelesaikan piutang macet dan mendorong penerimaan negara. Implikasi teoritis dari penelitian ini menunjukkan bahwa program penyelesaian piutang seperti Crash Program dapat menjadi pendekatan alternatif dalam pengelolaan piutang negara yang efektif, khususnya dalam mendukung peningkatan PNBP melalui penyelesaian piutang. Dari sisi kebijakan, implementasi program perlu diperkuat melalui peningkatan sosialisasi, pelatihan SDM, dan pemanfaatan teknologi informasi agar efektivitas pelaksanaan dapat optimal. Kebaruan dari penelitian ini adalah fokusnya pada implementasi Crash Program di KPKNL Bandung dengan pendekatan kualitatif yang belum banyak dibahas dalam penelitian sejenis.
Copyright (c) 2025 IRA NOVIANTY, DIVA MUTIARA http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pembayaran Digital Dan E-Commerce Terhadap Peningkatan Pendapatan Umkm Di Desa Celep Kabupaten Sidoarjo
This research aims to determine the influence of digital payments and e-commerce on the increase in income of MSMEs in Celep Village, Sidoarjo Regency.This type of research uses a quantitative method.The sample in this study consisted of 237 respondents, and the analysis was conducted using SPSS Version 27 software.The research results show that digital payments have a positive but not significant impact on revenue increase.E-commerce shows a positive impact on revenue growth.Then, the simultaneous results show that digital payments and e-commerce have an impact on increasing revenue.In this study, not many researchers have conducted research in rural areas because most researchers tend to focus on urban environments, thus not providing a comprehensive picture of the challenges and opportunities in rural areas.
Copyright (c) 2025 Siti Nur Syarif'ah, Chairil Anwar, Achmad Wicaksono, Dian Fahriani http://creativecommons.org/licenses/by-nc-sa/4.0
Menelusuri Faktor-Faktor Penentu Keputusan Pembelian: Studi Kasus Konsumen GrabFood di Samarinda
Abstract This study aims to examine the influence of price, promotion, ease of use, and brand image on consumer purchasing decisions for the GrabFood delivery service in Samarinda. The research sample consists of 100 respondents who are active GrabFood users in Samarinda, selected using a purposive sampling method. The results of multiple regression analysis indicate that all independent variables—price, promotion, ease of use, and brand image—have a significant effect on purchasing decisions. These findings underscore the importance of implementing targeted promotional strategies to enhance purchase intention, particularly among users of the GrabFood delivery service. Therefore, the results of this study can serve as a reference for e-commerce players in formulating more effective marketing strategies to influence consumer purchasing behavior. Keywords: Price, Promotion, Ease of Use, Brand Image, Purchase Decision
Copyright (c) 2025 Dyah Kusrihandayani http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan ROE Sebagai Variabel Intervening
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio terhadap Harga Saham, pengaruh Earning Per Share terhadap Harga Saham, pengaruh Current Ratio terhadap Return On Equity, pengaruh Earning Per Share terhadap Return On Equity, pengaruh Current Ratio terhadap Harga Saham melalui Return On Equity dan pengaruh Earning Per Share terhadap Harga Saham melalui Return On Equity pada perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 – 2023. Populasi dalam penelitian ini berjudul 95 perusahaan dan sampel dalam penelitian ini berjumlah 66 perusahaan yang terdaftar di Bursa Efek Indonesia pada perusahaan sektor Properti dan Real Estate tahun 2019 – 2023. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel Current Ratio dan Earning Per Share berpengaruh terhadap Return On Equity, Current Ratio, Earning Per Share dan Return On Equity berpengaruh terhadap Harga Saham. Return On Equity memediasi Current Ratio terhadap Harga Saham, Return On Equity tidak memediasi Earning Per Share terhadap Harga Saham.
Copyright (c) 2025 Claudia Inggrid Fransisca, Sri Megawati http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Persepsi Kemudahan Penggunaan QRIS, Risiko Pembayaran QRIS dan Sistem Informasi QRIS Terhadap Efektivitas Sistem Informasi Akuntansi
Kemajuan teknologi telah membawa perubahan signifikan dalam sistem pembayaran digital, termasuk implementasi Quick Response Code Indonesian Standard (QRIS) yang diperkenalkan oleh Bank Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan QRIS, risiko pembayaran QRIS, dan sistem informasi QRIS terhadap efektivitas sistem informasi akuntansi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei, menggunakan kuesioner yang disebarkan kepada pengunjung Kylo Coffee & Eatery Palembang sebagai responden. Analisis data dilakukan dengan uji validitas, reliabilitas, serta regresi linier berganda untuk menguji hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan QRIS berpengaruh positif terhadap efektivitas sistem informasi akuntansi. Risiko pembayaran QRIS memiliki dampak negatif terhadap efektivitas sistem informasi akuntansi, menunjukkan bahwa semakin tinggi risiko yang dirasakan, semakin rendah efektivitas sistem informasi akuntansi. Selain itu, sistem informasi QRIS berpengaruh signifikan dalam meningkatkan efektivitas sistem informasi akuntansi, terutama dalam pencatatan transaksi yang lebih akurat dan efisien. Dengan demikian, penelitian ini memberikan wawasan bagi pelaku usaha dan regulator untuk terus mengembangkan sistem pembayaran digital yang lebih aman dan mudah digunakan guna meningkatkan efektivitas sistem informasi akuntansi
Copyright (c) 2025 Muhammad Radjab Athalla http://creativecommons.org/licenses/by-nc-sa/4.0
Apakah Tradisi Antar Pakatan Bentuk Dari Praktik Akuntansi (Pendapatan dan Beban ?)
This research aims to present accounting practices regarding the recognition of income and expenses in social reality, culture and traditions between alliances with the concept of matching. Marriage is a sacred and important event in human life which not only has social and cultural dimensions but includes economic dimensions. In this context, accounting practices play a role in recording and managing financial aspects related to antar pakatan traditions. Data analysis techniques with Symbolic interaction analysis with the aim of understanding how symbols, rituals, and actions in traditions and cultures have a certain meaning. The results of the study show that various accounting practices are related to the recognition of income and expenses in the tradition of antar pakatan. Income comes from gifts from family, relatives, and the community from the antar pakatan for the wedding organizer, while the expense is recognized when the expense is incurred both from the community who gives antar pakatan and the costs incurred by the party organizing the marriage. This accounting practice is more based on hereditary traditions but has its own value and meaning so that unique and diverse characteristics emerge. A deep understanding of this tradition is essential to contribute to the development of accounting that is more contextual and relevant to the needs of society.
Copyright (c) 2025 Herjiden Herjiden http://creativecommons.org/licenses/by-nc-sa/4.0
Menggali Potensi Investasi: Apa yang Membuat Mahasiswa Tertarik Berinvestasi secara Online?
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat mahasiswa berinvestasi secara online. Variabel independent dalam penelitian ini adalah pengetahuan investasi, literasi keuangan, persepsi risiko, dan modal minimal. Responden dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Perpajakan Politeknik Caltex Riau tahun angkatan 2020-2023. Selanjutnya, data penelitian dianalisis menggunakan uji regresi linear berganda. Penelitian ini menemukan bahwa pengetahuan investasi serta literasi keuangan berpengaruh secara signifikan terhadap minat mahasiswa untuk berinvestasi secara online. Akan tetapi, persepsi risiko dan modal minimal tidak berpengaruh signifikan terhadap minat mahasiswa untuk berinvestasi secara online. Selain itu, hasil penelitian ini juga menunjukkan bahwa minat mahasiswa semakin tinggi dalam beriinvestasi yang menunjukan adanya perubahan signifikan dalam pola pikir mahasiswa mengenai pengelolaan keuangan.
Copyright (c) 2024 Yefni Yefni, Anggun Yuswita http://creativecommons.org/licenses/by-nc-sa/4.0
Determinasi Keputusan Pembelian Melalui Aplikasi Shopee di Samarinda
Penelitian ini bertujuan untuk meneliti pengaruh persepsi harga, promosi, kualitas pelayanan, dan kemudahan penggunaan terhadap keputusan pembelian pengguna Shopee di Samarinda. Sampel terdiri dari 97 pengguna Shopee. Penarikan sampel menggunakan Teknik Purposive Sampling. Hasil analsisis regresi berganda menunjukkan bahwa persepsi harga, kualitas pelayanan, dan kemudahan penggunaan mempengaruhi keputusan pembelian, sementara promosi tidak berpengaruh signifikan. Temuan ini menyoroti pentingnya promosi yang menarik dan relevan untuk mengguna Shopee di Samarinda. Penelitian ini membantu e-commerce dalam mengembangkan strategi periklanan yang efektif untuk mempengaruhi keputusan pembelian pelanggan.
Copyright (c) 2024 Dyah Kusrihandayani http://creativecommons.org/licenses/by-nc-sa/4.0
EKSPLORASI PENGARUH TINGKAT PENDAPATAN DAN LOCUS OF CONTROL TERHADAP IMPULSIVE BUYING DENGAN LITERASI KEUANGAN SEBAGAI MEDIASI
This research aims to examine and understand the influence of income levels and locus of control on impulsive buying, with financial literacy as a mediator. This study is a quantitative research employing a questionnaire with a sample size of 149 respondents consisting of civil servants (ASN) across 27 administrative wards in the Tegal City Government. The data analysis technique utilized in this research is Partial Least Squares Structural Equation Modeling (PLS-SEM). The result indicates that income levels and financial literacy exhibit p values > 0,05 indicating no significant influence on impulsive buying, whereas locus of control shows a p values < 0,05 signifying a significant influence on impulsive buying. Financial literacy indirectly mediates the relationship between income levels and impulsive buying as it has a p values > 0,05. However, financial literacy directly mediates the relationship between locus of control and impulsive buying as it has a p values < 0,05. Keywords: Income Levels, Locus Of Control, Financial Literacy, Impulsive Buying
Copyright (c) 2024 TSALIS KHOLIFATIN ADIL MUTAMIMMAH - http://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan (Studi Pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023)
Industri pertambangan telah lama menjadi pilar utama bagi perekonomian banyak negara, tetapi persaingan yang ketat mendorong perusahaan-perusahaan tersebut untuk memaksimalkan sumber daya mereka. Namun, aktivitas pertambangan seringkali menimbulkan dampak bagi lingkungan yang menjadi perhatian oleh banyak pihak, dimana mereka memiliki kekhawatiran bahwa perusahaan hanya akan fokus pada keuntungan tanpa memperhatikan dampaknya terhadap lingkungan sekitar. Oleh karena itu, perusahaan kini mulai menerapkan praktik bisnis yang ramah lingkungan, melalui penggunaan konsep Green Accounting atau akuntansi lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting terhadap profitabilitas perusahaan pada sektor pertambagan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Jenis penelitian ini merupakan penelitian kuantitatif. Adapun sampel pada penelitian ini yaitu perusahaan sektor pertambangan yang diambil dengan teknik purposive sampling sehingga diperoleh 39 sampel yang memenuhi kriteria selama 3 tahun. Variabel dependen adalah profitabilitas menggunakan ROE (Return on Equity), sedangkan variabel independen yaitu green accounting dengan menggunakan skala nominal (1-5 dari peringkat PROPER). Analisis data dilakukan dengan menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linear, sederhana serta uji hipotesis dengan SPSS 25.0. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas.
Copyright (c) 2024 Dissa Elvaretta, Vira Maulina, Tika Arizona Febriani, Dita Maretha Rissi http://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Faktor yang Mempengaruhi Intention to Use Whatsapp Bisnis Bagi Umkm di Kota Samarinda
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi niat (intention to use) UMKM di kota Samarinda dalam menggunakan aplikasi WhatsApp Business sebagai alat komunikasi dan pemasaran. Menggunakan metode kuantitatif, penelitian ini melibatkan 105 responden yang terdiri dari pelaku UMKM yang aktif menggunakan WhatsApp Business. Variabel yang diteliti meliputi perceived ease of use, perceived usefulness, social influence, attitude dan intention to use. Data dikumpulkan melalui survei yang disebarkan kepada responden dan dianalisis menggunakan uji asumsi statistik serta analisis regresi untuk menentukan hubungan antar variabel. Hasil penelitian menunjukkan bahwa perceived ease of use, social influence, dan attitude memiliki pengaruh signifikan terhadap niat penggunaan WhatsApp Business, sedangkan perceived usefulness tidak berpengaruh signifikan. Temuan ini menyoroti bahwa kemudahan penggunaan dan dukungan sosial dari lingkungan sekitar lebih berperan dalam membentuk niat pelaku UMKM untuk mengadopsi WhatsApp Business, dibandingkan dengan pemahaman mereka tentang manfaat aplikasi tersebut. Penelitian ini diharapkan dapat memberikan wawasan yang berguna bagi pemangku kepentingan dalam mengembangkan strategi yang efektif untuk mendorong penggunaan teknologi digital di kalangan UMKM di Samarinda
Copyright (c) 2024 Della Olivia Caterina Kalangit http://creativecommons.org/licenses/by-nc-sa/4.0
Peran Budaya Digital dan Kreativitas terhadap Kinerja Karyawan: Apakah Krusial Bagi Perusahaan?
This study aims to verify the role of digital culture in improving employee performance through creativity as a mediating variable. The research was conducted in a state-owned enterprise located in Bandung, Indonesia, with a sample taken through a census, totaling 228 respondents. The research method employed a quantitative approach with an explanatory survey design. Data analysis was performed using multiple linear regression with a structural equation model, correlated with control variables including work experience, education, and age. The results indicate that employee digital culture positively impacts employee performance through individual creativity. A digitally cultured work environment can foster innovation through individual creativity, thereby enhancing productivity and adaptability to market changes. This study highlights two important aspects in creating a digital culture among employees are changes initiated from top management and the provision of adequate digital facilities and infrastructure. The study also explores how digital culture drives creativity and its impact on employee performance, incorporating control variables as explanatory factors. The complex relationships and their practical contributions to state-owned enterprises are the main focus, making this study the first to investigate the mechanisms explaining the three variables to achieve long-term competitiveness.
Copyright (c) 2024 Yen Efawati http://creativecommons.org/licenses/by-nc-sa/4.0