Jurnal Ilmiah Akuntansi dan Bisnis最新文献

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia 印度尼西亚伊斯兰银行的技术效率和智力资本

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-11-24 DOI: 10.24843/jiab.2023.v18.i02.p11

Irma Hidayati, Umi Nandiroh

{"title":"Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia","authors":"Irma Hidayati, Umi Nandiroh","doi":"10.24843/jiab.2023.v18.i02.p11","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p11","url":null,"abstract":"This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It analyzes nine Islamic banks out of fourteen in Indonesia from 2013 to 2022 using a two-stage data analysis method. The first stage involves the Data Envelopment Analysis (DEA) model to measure technical efficiency, while the second stage uses the fractional regression model (FRM) instead of the traditional Ordinary Least Squares (OLS) method. The research introduces the iB-VAIC coefficient as a new intellectual capital metric. DEA results show that the average efficiency score for Indonesian Islamic banks is 0.945, with only two banks achieving a perfect score. The FRM analysis indicates a significant link between intellectual capital (iB-VAIC) and technical efficiency, with different components of intellectual capital having varied impacts. The study finds a negative correlation between bank size and technical efficiency and provides insights for bank management and policy development in Islamic banking. Keywords: data envelopment analysis, intellectual capital, technical efficiency","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139240586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Participation in Decision-Making, Career Development, and Organizational Commitment 参与决策、职业发展和组织承诺

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-11-20 DOI: 10.24843/jiab.2023.v18.i02.p10

Dany Amrul Ichdan, Maryani Maryani, Y. Yuliansyah

{"title":"Participation in Decision-Making, Career Development, and Organizational Commitment","authors":"Dany Amrul Ichdan, Maryani Maryani, Y. Yuliansyah","doi":"10.24843/jiab.2023.v18.i02.p10","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p10","url":null,"abstract":"Employee participation in decision-making is a key factor in an organization's success, significantly influencing career development and organizational commitment. This study underscores the ethical and strategic imperative for management to empower employees in decision-making processes, a vital component of human resource management. Focusing on municipal officers from the Lampung regional province, the research employed a survey method to gather data. Analysis of 70 valid responses using SmartPLS software highlighted the substantial impact of budgetary participation on both career development and organizational commitment. Moreover, the findings revealed a direct correlation between budgetary participation and organizational commitment. Employees involved in budgetary decisions demonstrated greater dedication to fulfilling the organization's objectives. The study emphasizes the significance of involving employees in budgetary decision-making processes, which directly affects career progression and commitment to the organization. Contributing to the expanding body of literature on budgetary participation in the public sector and emerging economies, this research offers insightful implications for organizations and managers aiming to enhance employee engagement and loyalty. Keywords: career development, emerging countries, organizational commitment, participation in decision-making, public sector","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"15 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139258920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Intellectual Capital on Firm Performance: A State of the Art 智力资本对企业绩效的影响：技术现状

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-11-02 DOI: 10.24843/jiab.2023.v18.i02.p09

Fat'Chatus Chanifa Jikhan, A. Muftiadi, M. Alexandri

{"title":"The Effect of Intellectual Capital on Firm Performance: A State of the Art","authors":"Fat'Chatus Chanifa Jikhan, A. Muftiadi, M. Alexandri","doi":"10.24843/jiab.2023.v18.i02.p09","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p09","url":null,"abstract":"This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance. Keywords: intellectual capital, firm performance, systematic review","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139290362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CEO Overconfidence as Moderator of Sales Growth, Interest Coverage, Fixed Asset Intensity to Financial Distress 首席执行官过度自信是销售增长、利息覆盖率、固定资产强度与财务困境的调节因素

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-11-02 DOI: 10.24843/jiab.2023.v18.i02.p08

Franki Slamet, Yanuar Ramadhan

引用次数: 0

Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District 杰内蓬托地区基于农业生态旅游的环境核算概念化

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-11-02 DOI: 10.24843/jiab.2023.v18.i02.p07

Syamsu Alam, Tenriwaru Tenriwaru, Eka Ariaty Arfah

{"title":"Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District","authors":"Syamsu Alam, Tenriwaru Tenriwaru, Eka Ariaty Arfah","doi":"10.24843/jiab.2023.v18.i02.p07","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p07","url":null,"abstract":"This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research was conducted in Jeneponto Regency. The participants were selected using a snowball sampling technique. Primary data, consisting of opinions and observational findings, were collected through in-depth interviews with subject matter experts and Focus Group Discussions (FGDs). Secondary data were sourced indirectly through intermediary mediums and augmented by a thorough document analysis. The data analysis process encompassed techniques such as data reduction, data display, and the subsequent drawing of conclusions and verification. The study sample was determined by the scope of the FGD, which included six respondents. A hallmark of this research is its comprehensive approach to accounting analysis. This approach extends from evaluating investment financing calculations for financial viability to assessing environmental costs and culminates in the formulation of financial reporting. The overarching goal is to elucidate the feasibility, profitability, and long-term sustainability of agro-ecotourism ventures. Keywords: agro-ecotourism, environmental accounting, jeneponto","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"40 9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139291072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator 财务报告的决定因素地方政府组织的透明度和问责制是中介因素

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-09-13 DOI: 10.24843/jiab.2023.v18.i02.p06

I. Nazaruddin, Yustisia Melasari Rahmandani, Salsabila Putri Aryati Sibuea

{"title":"Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator","authors":"I. Nazaruddin, Yustisia Melasari Rahmandani, Salsabila Putri Aryati Sibuea","doi":"10.24843/jiab.2023.v18.i02.p06","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p06","url":null,"abstract":"This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements. Keywords: internal control, external pressure, accountability, and financial reporting transparency","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring The Cross Countries Endurance, Evidence of Indonesian and Malaysian Sharia Banks Financial Performance 探索跨国耐力，印尼和马来西亚伊斯兰教银行财务业绩的证据

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-09-01 DOI: 10.24843/jiab.2023.v18.i02.p05

Muhammad Kurniawan, Khavid Normasyhuri, Erike Anggraeni

引用次数: 0

The Psychology of Risk Influence and Investor Sentiment on Investment Decision Making in the Indonesian Stock Market 印尼股市的风险影响心理和投资者情绪对投资决策的影响

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-07-31 DOI: 10.24843/jiab.2023.v18.i02.p01

Muhammad Apri Wirawan Sinaga, N. F. Nuzula, Cacik Rut Damayanti

引用次数: 0

Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators 从功能性税收传播者的角度看 19 世纪科维德大流行期间的税收激励措施

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-07-31 DOI: 10.24843/jiab.2023.v18.i02.p04

Marni Aruan, Putu Sudana, Anak Agung Gde, Putu Widanaputra, Ni Putu Sri, Harta Mimba

{"title":"Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators","authors":"Marni Aruan, Putu Sudana, Anak Agung Gde, Putu Widanaputra, Ni Putu Sri, Harta Mimba","doi":"10.24843/jiab.2023.v18.i02.p04","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p04","url":null,"abstract":"Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office. Keywords: tax incentive, tax disseminator, role theory, institutional theory","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework 符合可持续发展目标的大学社会责任报告：概念框架

Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-07-31 DOI: 10.24843/jiab.2023.v18.i02.p03

Erwin Saraswati, Abdul Ghofar, Sari Atmini, Muhammad Dahlan

{"title":"University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework","authors":"Erwin Saraswati, Abdul Ghofar, Sari Atmini, Muhammad Dahlan","doi":"10.24843/jiab.2023.v18.i02.p03","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i02.p03","url":null,"abstract":"Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to mention the use of paper and water, which are irreplaceable resources in relatively significant quantities. Therefore, universities must carry out social responsibility as a form of concern for sustainability. This study aims to design a conceptual framework for the University Sustainability Report (USRR), which aligns with the SDGs. The first thing to do is determine materiality based on the 2016 and 2021 GRI Standard concepts for specific disclosures. The results of the study found that the topics were specific to the economical category - indirect economic impacts (SDGs 1 and 11); environmental category – electricity consumption (SDGs 7 and 12); while the social categories – employee rights (SDGs 16), contributions and donations (SDGs 1), customer satisfaction and service (SDGs 17), welfare and work safety (SDGs 3); training and development (SDGs 4 and 16); and equal opportunities (SDGs 5 and 10). General disclosure refers to SEOJK 16/2021, namely the sustainability strategy; university profile; explanation of the highest leadership, and university governance. The USRR framework is based on materiality findings involving stakeholders.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0