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Theory of Planned Behavior on The Implementation of Environmental Management Accounting 环境管理会计实施的计划行为理论
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p08
Anak Agung Vidyaswari Kedisan, N. Ratnadi, I. Putri, N. Mimba
{"title":"Theory of Planned Behavior on The Implementation of Environmental Management Accounting","authors":"Anak Agung Vidyaswari Kedisan, N. Ratnadi, I. Putri, N. Mimba","doi":"10.24843/jiab.2023.v18.i01.p08","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p08","url":null,"abstract":"G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement. \u0000Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78152635","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 Moderating Role of Board Independent in Managerial Ownership and Firm Value: Evidence in Indonesia 董事会独立性对管理层持股和公司价值的调节作用:来自印度尼西亚的证据
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p05
Perwito Perwito, N. Nugraha, M. Mayasari, Yayat S
{"title":"The Moderating Role of Board Independent in Managerial Ownership and Firm Value: Evidence in Indonesia","authors":"Perwito Perwito, N. Nugraha, M. Mayasari, Yayat S","doi":"10.24843/jiab.2023.v18.i01.p05","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p05","url":null,"abstract":"This study aims to empirically assess the conditional effect of managerial ownership on the firm value moderating role of the independent board. Using a sample of Indonesian listed firms from 2015-2020 and panel data of 2,627, we used PROCESS V3.4. for SPSS to estimate research models. Research findings; there is a non-linear relationship between the effect of managerial ownership on firm value, in line with the entrenchment hypothesis. Furthermore, the findings of this study indicate that the independent board does not provide a moderating effect on the relationship, but the independent board is a predictor of firm value. The critical implications are; It enriches existing knowledge of agency theory by emphasizing the importance of the involvement of an independent board. A new perspective in the conditional effect analysis of management ownership on firm value, moderated by the role of an independent board. \u0000Keywords:  managerial ownership, independent boards, firm value, the moderation effect  ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83917690","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
Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition 地方政府内部审计员审计质量实践的减少:如何处理压力和工作条件
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2023-01-31 DOI: 10.24843/jiab.2023.v18.i01.p07
R. Ariwibowo, N. Nurkholis, E. Saraswati
{"title":"Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition","authors":"R. Ariwibowo, N. Nurkholis, E. Saraswati","doi":"10.24843/jiab.2023.v18.i01.p07","DOIUrl":"https://doi.org/10.24843/jiab.2023.v18.i01.p07","url":null,"abstract":"This study aims to reveal the influence and effect of stress and its ?predecessor through ?the lens of Job-Demand ?Resource Theory (JD-R). ?This research utilizes the quality of working life and work ?interference with personal life as ?predictors of stress and reduced audit quality practice. ?The ?subjects of ?this study involved 326 local government internal auditors in Bali ??Area. Quantitative analysis using PLS-SEM demonstrated both ?predictors’ effects in ?forming auditor’s stress. The study also confirms ?that stress mediates the ?formation of reduced audit quality ?practices among auditors. The result of the study is ?expected to give ?strategic recommendations to Government ?Internal Control Apparatus/Aparat Pengawasan Intern Pemerintah ??(APIP) management to promote better stress ?management and work-life balance programme, expecting ?to prevent dysfunctional audit practices while optimizing their ?audit quality. \u0000Keywords: job demand resource theory, quality of working life, work ?interference with personal life, job stress, reduced audit quality practice","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83496558","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
PENGARUH COST OF DEBT, BEBAN PAJAK PENGHASILAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 债务成本、所得税和股息政策对利润管理的影响，将于2018年至2021年在印尼证券交易所上市的非CYCLICALS公司生效
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3862
S. Rahmawati, Wiwit Irawati
{"title":"PENGARUH COST OF DEBT, BEBAN PAJAK PENGHASILAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021","authors":"S. Rahmawati, Wiwit Irawati","doi":"10.38043/jiab.v7i2.3862","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3862","url":null,"abstract":"This study aims to examine and analyze the effect of the cost of debt, income tax burden and dividend policy on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative and associative research types from secondary data sources. The population used in this study were 104 consumer non-cyclicals companies listed on the IDX. The research sample was selected using a purposive sampling technique and a sample of 20 companies was obtained. Data collection techniques are documentation studies and non-participant observations. The data analysis technique used is panel data regression analysis with the Eviews 9 test tool. The results show that the cost of debt, income tax expense and dividend policy simultaneously influence earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017- 2021.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82506251","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
PERAN LOKASI, VARIASI PRODUK, DAN EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN 位置作用、产品变异和品牌权益对消费者购买决策的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3450
Ni Luh Putu Indiani
{"title":"PERAN LOKASI, VARIASI PRODUK, DAN EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN","authors":"Ni Luh Putu Indiani","doi":"10.38043/jiab.v7i2.3450","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3450","url":null,"abstract":"Peran Lokasi, Variasi Produk, dan Ekuitas Merek terhadap Keputusan Pembelian Konsumen. Pembatasan mobilitas masyarakat selama pandemi Covid 19 berkontribusi terhadap semakin meningkatnya permintaan masyarakat terhadap produk perawatan tubuh dan kosmetik. Hal ini diikuti dengan semakin meningkatnya penawaran produk kosmetik di pasaran. Dengan kuantitas penawaran yang meningkat signifikan, persaingan menjadi semakin ketat di industri ini. Hal ini melatarbelakangi penelitian ini untuk menganalisis peran lokasi, variasi produk, dan ekuitas merek terhadap keputusan pembelian konsumen. Populasi penelitian ini adalah konsumen produk kosmetik di area Bali. Sampel penelitian sebanyak 210 responden. Pengumpulan data mempergunakan metode survey dan analisis data mempergunakan teknik analisis regresi linier berganda. Hasil penelitian menemukan bahwa lokasi, variasi produk dan ekuitas merek mampu meningkatkan minat konsumen untuk membeli produk kosmetik. Pada aspek lokasi, pemasar perlu memastikan kelancaran akses, lalu lintas, dan kenyamanan lingkungan toko ritel. Pada aspek variasi produk, pemasar perlu memastikan keragaman produk yang ditawarkan, variasi kualitas produk yang ditawarkan, ketersediaan produk dan macam merk yang dipasarkan. Aspek-aspek yang perlu diperhatikan untuk meningkatkan ekuitas merek adalah kesadaran merek, kesan merek, kesan kualitas dan loyalitas merek.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"128 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88266131","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
AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GAYA KEPEMIMPINAN DALAM MENJAGA KETAHANAN GOOD CORPORATE GOVERNANCE (GCG)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3811
Gine Das Prena, N. Utami, I. Utari, Gusi Putu Lestara Permana
{"title":"AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GAYA KEPEMIMPINAN DALAM MENJAGA KETAHANAN GOOD CORPORATE GOVERNANCE (GCG)","authors":"Gine Das Prena, N. Utami, I. Utari, Gusi Putu Lestara Permana","doi":"10.38043/jiab.v7i2.3811","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3811","url":null,"abstract":"This study was conducted by locating  Village Credit Institutions (LPD) in Blahbatuh District, The respondents selected in this study were the Head of the Village Credit Institution (LPD), the Village Credit Institution Supervisory Agency (LPD), and the credit department staff, so that 102 respondents were obtained from 36 Village Credit Institutions (LPD) Blahbatuh District, Gianyar. The analytical are used in this study is using SPSS for multiple regression analysis. the following conclusions can be drawn. shows that all proposed hypotheses are obtained with positive values and there is a significant effect","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77048665","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
KINERJA KEUANGAN DITINJAU DARI ANALISIS RASIO PROFITABILITAS (STUDI PADA PT ERAJAYA SWASEMBADA PERIODE 2018-2021) 分析利润率的财务表现(2016 -2021年PT ERAJAYA SWASEMBADA的研究)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3692
Vita Diah Sukmawati, Hanik Soviana, Bheta Ariyantina, A. Citradewi
{"title":"KINERJA KEUANGAN DITINJAU DARI ANALISIS RASIO PROFITABILITAS (STUDI PADA PT ERAJAYA SWASEMBADA PERIODE 2018-2021)","authors":"Vita Diah Sukmawati, Hanik Soviana, Bheta Ariyantina, A. Citradewi","doi":"10.38043/jiab.v7i2.3692","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3692","url":null,"abstract":"Kinerja Keuangan Ditinjau Dari Analisis Rasio Profitabilitas (Studi Pada PT Erajaya Swasembada Periode 2018-2021). Tujuan penelitian ini untuk dapat melihat kinerja keuangan perusahaan ditinjau dari analisis rasio profitabilitas pada PT Erajaya Swasembada periode 2018-2021.Metode penelitian yang digunakan yaitu deskriptif kualitatif. Sumber data berasal dari data laporan keuangan PT Erajaya Swasembada (data sekunder) pada periode 2018-2021. Hasil penelitian ditemukan bahwa kinerja keuangan perusahaan berdasarkan rasio profitabilitas diantaranya menggunakan Net Profit Margin (NPM),Return On Asset (ROA), Return On Equity (ROE), dan Gross Profit Margin (GPM)masih belum mencapai standar industri. Meskipun terlihat bahwa penjualan PT Erajaya Swasembada tergolong besar bahkan mengalami peningkatan secara signifikan namun belum tentu dapat dikategorikan perusahaan memiliki kinerja yang baik. Laba yang dihasilkan perusahaan juga harus dapat mengcover aset dan ekuitas perusahaan sehingga dapat dikatakan kinerja keuangan baik namun pada PT Erajaya Swasembada laba belum dapat mengembalikan aset dan modal melihat belum tercapainya standar industri rasio profitabilitas. Kondisi ini menunjukkan bahwa PT Erajaya Swasembada perlu melakukan evaluasi dan meningkatkan efisiensi serta efektivitas pengelolaan laba, aset dan ekuitas guna meningkatkan profitabilitas PT Erajaya Swasembada.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83069141","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: 6
IMPLIKASI SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT JARAK JAUH PADA ERA PANDEMI (STUDI LITERATUR) 大流行时期专业审计师对远距离审计质量的怀疑影响(文献研究)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3781
Chiquita Salsabila, Ghina Fitri Ariesta Susilo
{"title":"IMPLIKASI SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT JARAK JAUH PADA ERA PANDEMI (STUDI LITERATUR)","authors":"Chiquita Salsabila, Ghina Fitri Ariesta Susilo","doi":"10.38043/jiab.v7i2.3781","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3781","url":null,"abstract":"Implikasi Skeptisisme Profesional Auditor Terhadap Kualitas Audit Jarak Jauh Pada Era Pandemi. Penelitian ini bertujuan untuk mengetahui implikasi skeptisisme profesional seorang auditor terhadap kualitas audit jarak jauh yang dilakukan pada era pandemi. Penelitian ini menggunakan metode kualitatif dengan kajian literature untuk menganalisis pengaruh skeptisisme profesional seorang auditor terhadap kualitas audit jarak jauh pada era pandemi. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi. Setelah melakukan analisis maka dihasilkan kesimpulan bahwa semakin skeptis seorang auditor, maka kualitas audit jarak jauh yang dilakukannya pun semakin baik. Oleh sebab itu, auditor diharuskan memiliki sifat skeptis juga profesional demi kualitas audit yang baik terlebih saat melakukan audit jarak jauh di era pandemi.\u0000 ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75344367","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
ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN DAN PENDETEKSIAN KENCENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) 分析审计在会计欺诈的预防和发现工作中的作用(欺诈)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3794
Kusdianti Fatimah, Octavia Lhaksmi Pramudyastuti
{"title":"ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN DAN PENDETEKSIAN KENCENDERUNGAN KECURANGAN AKUNTANSI (FRAUD)","authors":"Kusdianti Fatimah, Octavia Lhaksmi Pramudyastuti","doi":"10.38043/jiab.v7i2.3794","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3794","url":null,"abstract":"Analisis Peran Audit Internal Dalam Upaya Pencegahan dan Pendeteksian Kecenderungan Kecerungan Akuntansi (Fraud). Penelitian ini memiliki tujuan untuk dapat mengetahui peran audit internal dalam bentuk upaya pencegahaan dan pendeteksian kecenderungan kecurangan (Fraud) akuntansi dalam sebuah perusahaan. Penelitian ini merupakan penelitian berjenis kualitatif dengan menggunakan pendekatan metode literature review. Data yang digunakan dalam penelitian ini merupakan data sekunder yang telah dianalisa agar dapat dikembangkan untuk menjabarkan permasalahan penelitian. Bedasarkan hasil analisis penelitian, Auditor internal dapat melakukan evaluasi berupa penilaian dan pengujian yang berkaitan dengan sistem pengendalian internal yang diterapkan suatu perusahaaan. Auditor internal berperan untuk memastikan segala rencana dan agenda yang dimiliki oleh suatu perusahaan berjalan sesuai dengan tujuan perusahaan yang telah ditetapkan dengan memahami ruang lingkup pengendalian internal perusahaan secara menyeluruh.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74457445","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: 1
KAJIAN PENGARUH SOSIAL, EKONOMI, DAN POLITIK TERHADAP PEREKONOMIAN NEGARA: NASIONAL DAN INTERNASIONAL 社会、经济和政治影响对国家经济的研究:国家和国际
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3454
Natalis Christian, Natasya Des T.G, Josephine Ardini Yaputri
{"title":"KAJIAN PENGARUH SOSIAL, EKONOMI, DAN POLITIK TERHADAP PEREKONOMIAN NEGARA: NASIONAL DAN INTERNASIONAL","authors":"Natalis Christian, Natasya Des T.G, Josephine Ardini Yaputri","doi":"10.38043/jiab.v7i2.3454","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3454","url":null,"abstract":"Kajian pengaruh sosial, ekonomi, dan politik terhadap perekonomian negara: nasional dan internasional. Tujuan dari pada penelitian ini adalah untuk membandingkan konsep sosial, ekonomi, dan politik pada negara maju (Jepang) dan negara berkembang (Indonesia) dan untuk menganalisis apakah terdapat hubungan antara konsep tersebut dengan ekonomi internasional masing-masing negara. Metode yang digunakan dalam penelitian ini adalah tinjauan Pustaka, yaitu dengan mengumpulkan, menganalisis, dan mengklasifikasi data yang digunakan dalam kurun waktu 10 tahun yang lalu. Berdasarkan dari hasil penelitian, Jepang sebagai negara maju memiliki pertumbuhan ekonomi yang lebih tinggi dan populasi yang lebih rendah dari Indonesia. Laju inflasi di Jepang juga lebih lambat jika dibandingkan dengan Indonesia, di mana menunjukkan bahwa Jepang sebagai negara maju memiliki kualifikasi sebagai anggota dari G10. Indonesia sebagai negara berkembang memiliki pertumbuhan ekonomi yang stabil dan mengikuti kebutuhan masyarakatnya. Penelitian ini diharapkan dapat memberikan pemahaman mengenai perbandingan konsep sosial, ekonomi, dan politik antara negara maju dan berkembang dan alasan masing-masing negara memiliki kondisi perekonomian yang berbeda.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79151740","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: 1
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