Jurnal Ekonomi Bisnis dan Akuntansi
type: channel
description: Journal Title: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Initials: JEBAKU Frequency: April, Agustus, dan Desember Print ISSN: 2827-8364 Online ISSN: 2827-8372 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Lembaga Pengembangan Kinerja Dosen Discipline: Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 0173/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 2 Tahun 2026. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi Indexed by: Journal Sponsors and Partners :
publisher: Lembaga Pengembangan Kinerja Dosen
language: en-US
publication name: Jurnal Ekonomi Bisnis dan Akuntansi
issn: 2827-8364
items: Implikasi Kemitraan Strategis Indonesia–BRICS terhadap Diversifikasi Risiko Mata Uang, Efisiensi Rantai Pasok, dan Praktik Akuntansi Manajemen
items: The Effect of Experiential Marketing on Revisit Intention at Mars Cafe Pomalaa in Kolaka Regency
items: Integritas Self-Leadership dan Penguasaan Akuntansi terhadap Kesiapan Karier dengan Literasi Digital sebagai Variabel Moderasi
items: Peran Kualitas Pelayanan dalam Memoderasi Pengaruh Sosialisasi dan Motivasi terhadap Partisipasi Pembayaran Pajak Bumi dan Bangunan Era Digitalisasi Pajak Daerah Sleman
items: Pengaruh Good Corporate Governance terhadap Pencegahan Fraud pada Industri Asuransi
items: Analisis Pengungkapan Lingkungan dan Sosial Berbasis Gri pada Pt Alamtri Resources Indonesia Tbk Tahun 2025
items: Systematic Literature Review: Prinsip Audit Sektor Publik Dalam Mewujudkan Akuntabilitas dan Value For Money pada Lembaga Pemerintah
items: Menilai Akuntabilitas Publik Melalui Audit Berbasis Kinerja: Systematic Literature Review
items: Determinan Ketidakpatuhan Anggaran: Analisis Penyebab Belum Terpenuhinya Mandatory Spending pada APBD Pemerintah Kabupaten Manggarai
items: Analisis Akuntansi Forensik terhadap Dugaan Korupsi Proyek Pemerintah Daerah Tahun 2025
items: Transformasi Audit Kinerja dari Pengawasan Administratif menjadi Instrumen Peningkatan Kinerja Organisasi dan Perbaikan Kebijakan Publik: Studi pada PDAM Sumatera Utara
items: Pengaruh Implementasi UU Harmonisasi Peraturan Perpajakan, dan Digitalisasi terhadap Kepatuhan Wajib Pajak UMKM Kota Medan
items: Pengungkapan CSR dan Tax Avoidance: Moderasi atas Pengaruh Leverage dan Firm Size
items: Pengaruh Opsen Pajak Kendaraan Bermotor dan Opsen Bea Balik Nama Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak di Kota Kupang
items: Efektivitas Audit Kinerja dalam Meningkatkan Kinerja Pelayanan dan Perbaikan Kebijakan Pemerintah pada Sektor Kesehatan
items: Bagaimana Peran Transfer Pricing dalam Memperkuat Pengaruh Debt Policy dan Financial Constraint terhadap Agresivitas Pajak
items: Pengaruh Intensitas Penggunaan Media Sosial, Kualitas Konten Penyuluhan Pajak dan Literasi Digital Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kota Kupang
items: Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating
items: Landasan Religius dan Etis dalam Pengambilan Keputusan Investasi
items: Pengaruh Catur Purusa Artha, Love Of Money, Machiavellian, dan Kesesuaian Kompensasi terhadap Kecenderungan Fraud Akuntansi pada LPD Se-Kecamatan Tejakula
items: Peran Digitalisasi pajak, Kesadaran pajak, dan Sanksi pajak dalam Membentuk Kepatuhan Wajib Pajak Orang Pribadi di KP2KP Wonogiri
items: Pengujian Kepatuhan Sistem Pengendalian Internal Siklus Pengeluaran Kas
items: Analisis Penggunaan SAK EMKM pada Toko Hani Mart Kelurahan Mabar, Kecamatan Medan Deli
items: Pengaruh Pengeluaran Pemerintah dan Investasi terhadap Pertumbuhan Ekonomi dan Tingkat Kemiskinan di Kabupaten/Kota Provinsi Nusa Tenggara Timur
items: Efek Moderasi Kepemilikan Manajerial pada Hubungan Kinerja Keuangan dan Nilai Perusahaan
items: Pengaruh Brand Image dan Financial Tecnology terhadap Minat Investasi Emas pada Gen Z di Surakarta
items: https://journalshub.org/index.php/jebaku/article/view/7638
items: https://journalshub.org/index.php/jebaku/article/view/7640
items: Determinan Partisipasi Petani Subak dalam Pengelolaan Desa Jatiluwih
items: Analisis Faktor-Faktor yang Mempengaruhi Produksi Petani Kopi Robusta Kecamatan Pupuan Kabupaten Tabanan
items: Pengaruh Ukuran Perusahaan, Likuiditas, Pertumbuhan Penjualan terhadap Struktur Modal dengan Dimoderasi Profitabilitas Perusahaan Tambang yang Terdaftar di BEI 2019 - 2023
items: Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pendapatan Usaha Mikro di Pasar Seni Mertha Nadi Desa Adat Legian
items: Pengaruh Likuiditas, Solvabilitas, Profitabilitas terhadap Nilai Perusahaan Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
items: Pengaruh Pelatihan, Tingkat Pendidikan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan di Instansi Pemerintah Kabupaten Maros
items: Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Tekstil & Garmen yang Terdaftar diBursa Efek Indonesia Periode 2022-2024
items: Analisis Distorsi Harga terhadap Efisiensi Alokasi Sumber Daya dalam Perekonomian Daerah
items: Pengaruh Digital Marketing, Brand Image, dan Electronic Word of Mouth terhadap Keputusan Memilih Perguruan Tinggi
items: Shariah Governance and Maqasid al-Shariah in Islamic Banking: A Systematic Literature Review
items: Peran Self-Congruity dalam Memediasi Pengaruh Fashion Involvement terhadap Purchase Intention Produk Fashion
items: Pengaruh Pembiayaan Murabahah, Pembiayaan bagi Hasil, dan Inflasi terhadap Perkembangan Bank Syariah Indonesia
items: Pengaruh Konservatisme Akuntansi dan Corporate Social Responsibility Disclosure terhadap Kualitas Laba melalui Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI
items: Pengaruh Literasi Keuangan, Sikap Keuangan, Gaya Hidup, Pendapatan, dan Kontrol Diri terhadap Perilaku Pengelolaan Keuangan Mahasiswa Akuntansi di Jakarta
items: Peran Pengungkapan Sustainability Report dan Kepemilikan Institusional dalam Meningkatkan Nilai Perusahaan
items: Pengaruh Kompetensi Auditor terhadap Pengendalian Internal pada Bank Perekonomian Rakyat: Bukti Empiris dari PT BPR Bank Karanganyar
items: Peran Audit Internal dalam Mencegah Penyimpangan Anggaran Dana Desa di Desa Plumbon
items: Analisis Implementasi Green Accounting pada Rumah Sakit Universitas Padjadjaran
items: Dampak Pemberdayaan Perempuan dan Penggunaan Anggaran Desa terhadap Pembangunan Sumber Daya Manusia di Desa Tanjung Garbus I
items: Pengaruh Literasi Perpajakan, Subjective Norms, dan Self Efficacy terhadap Minat Berkarier sebagai Konsultan Pajak pada Mahasiswa Akuntansi Generasi Z
items: Pengaruh Literasi Perpajakan, Subjective Norms, Dan Self Efficacy Terhadap Minat Berkarier Sebagai Konsultan Pajak Pada Mahasiswa Akuntansi Generasi Z
items: https://journalshub.org/index.php/jebaku/article/view/7639
items: Pengaruh Good Corporate Governance (GCG) terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia

Implikasi Kemitraan Strategis Indonesia–BRICS terhadap Diversifikasi Risiko Mata Uang, Efisiensi Rantai Pasok, dan Praktik Akuntansi Manajemen
type: item
description: Indonesia’s strategic partnership with BRICS introduces a new paradigm in corporate risk management and operational efficiency. This study aims to dissect how such economic integration influences currency risk diversification, supply chain efficiency, and the transformation of management accounting practices at the firm level. Utilizing a Systematic Literature Review (SLR) method, this research synthesizes contemporary literature to map the impact of macroeconomic shifts on micro-level corporate strategies. The findings indicate that collaboration with the BRICS facilitates Local Currency Settlement (LCS) schemes, significantly reducing absolute dependence on the US Dollar and mitigating exchange rate volatility as a transaction cost burden. Operationally, this partnership bolsters supply chain resilience through supplier diversification and the integration of digital technologies in cross-border logistics. These external dynamics compel firms to adopt Strategic Management Accounting (SMA) to align cost structures with increasingly complex global uncertainties. This study concludes that Indonesia’s involvement in BRICS serves as a catalyst for companies to develop more adaptive, efficient, and strategic management systems in responding to the dynamics of global trade.
creator: Maiza Luth Fiatunnisa
creator: Putri Nadira
creator: Siti Ameliza Azzahra
creator: Randini Umi Paizah
creator: Zaskia Putri Sholeha
creator: Sri Maryati
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-11
publication date: 2026-05-11
volume: 6
number: 2
starting page: 01
ending page: 12
doi: 10.55606/jebaku.v6i2.7077

The Effect of Experiential Marketing on Revisit Intention at Mars Cafe Pomalaa in Kolaka Regency
type: item
description: This study aims to analyze the effect of experiential marketing on customers’ revisit intention at Marz Cafe Pomalaa in Kolaka Regency. The study is motivated by the increasing importance of customer experience in shaping revisit intention, particularly in the café business, which offers not only food and beverages but also atmosphere, comfort, service quality, and social interaction space. Experiential marketing in this study is measured through five dimensions, namely sense, feel, think, act, and relate, while revisit intention is measured through customers’ willingness to revisit, invite others, share positive stories, and place Marz Cafe Pomalaa as a priority destination. This study employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 250 respondents selected using purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that all dimensions of experiential marketing have a positive and significant effect on revisit intention. The sense dimension is the most dominant factor in shaping customers’ revisit intention, followed by act, relate, think, and feel. The R-Square value of 0.717 indicates that the five dimensions of experiential marketing explain 71.7% of the variance in revisit intention, while the remaining percentage is explained by other variables outside the research model. These findings confirm that customer experiences involving sensory, emotional, cognitive, behavioral, and social aspects play an important role in encouraging customers to revisit. Practically, the management of Marz Cafe Pomalaa needs to maintain consistent taste quality, spatial design, atmospheric comfort, service speed, music suitability, and positive social interaction in order to strengthen customers’ revisit intention.
creator: Jingga Astri Ananta
creator: Andry Stepahnie Titing
creator: Hanif Kurniadi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
volume: 6
number: 2
starting page: 13
ending page: 23
doi: 10.55606/jebaku.v6i2.7150

Integritas Self-Leadership dan Penguasaan Akuntansi terhadap Kesiapan Karier dengan Literasi Digital sebagai Variabel Moderasi
type: item
description: This study aims to examine the effect of self-leadership and accounting mastery on students’ career readiness and to analyze the role of digital literacy as a moderating variable. The study is motivated by the demands of the Industrial Revolution 4.0, which require students to possess academic competence, self-management skills, and technological adaptability. This research uses a quantitative survey method with 56 accounting students selected through purposive sampling. Data were collected באמצעות Likert-scale questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that self-leadership has a positive and significant effect on career readiness (β = 0.918; sig = 0.000). Accounting mastery also shows a positive and significant effect (β = 0.865; sig = 0.000). Digital literacy has a direct significant effect (β = 0.856; sig = 0.005), but it does not act as a moderating variable since the interaction effects are not significant. These findings suggest that career readiness is directly influenced by internal factors, academic competence, and digital skills. Therefore, strengthening self-leadership and digital literacy is essential to improve students’ career readiness
creator: Petty Aprilia Sari
creator: Dwi Suci Aprilia
creator: Sumaryo Sumaryo
creator: Ng Husin
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-11
publication date: 2026-05-11
volume: 6
number: 2
starting page: 24
ending page: 35
doi: 10.55606/jebaku.v6i2.7148

Peran Kualitas Pelayanan dalam Memoderasi Pengaruh Sosialisasi dan Motivasi terhadap Partisipasi Pembayaran Pajak Bumi dan Bangunan Era Digitalisasi Pajak Daerah Sleman
type: item
description: One of the major sources of funding for local governments is the Land and Building Tax (PBB), whose optimization depends on taxpayer involvement. The purpose of this study is to examine the moderating function of service quality among taxpayers in Sleman Regency as well as the effects of tax socialization and taxpayer incentive on participation in paying Land and Building Tax. This study employed a quantitative survey method. Data collected from 150 Land and Building Tax taxpayers through an online survey was analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that taxpayer engagement is positively and significantly impacted by socialization, motivation, and service quality. Additionally, both the link between taxpayer motivation and involvement and the association between tax socialization and participation are strongly moderated by service quality. With an R-square value of 0.577, the model exhibits moderate explanatory power, meaning that the independent variables account for 57.7% of the variation in taxpayer involvement. These results imply that taxpayer engagement can be increased and local tax revenue optimization can be supported by enhancing service quality and bolstering tax socialization initiatives.
creator: Sena Aji Bimastono
creator: Frasto Biyanto
creator: Miswanto Miswanto
creator: Baldric Siregar
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 6
number: 2
starting page: 36
ending page: 51
doi: 10.55606/jebaku.v6i2.7287

Pengaruh Good Corporate Governance terhadap Pencegahan Fraud pada Industri Asuransi
type: item
description: This study aims to examine the influence of implementing Good Corporate Governance (GCG) on efforts to prevent fraud in the insurance industry by taking a case study at PT X. The insurance sector has a relatively high risk of fraud because it is related to the management of public funds, policyholders' trust, and the complexity of operational activities carried out by the company. This study uses a qualitative approach with a case study method to gain an in-depth understanding of corporate governance practices. The analysis focuses on the implementation of GCG principles, which include transparency, accountability, responsibility, independence, as well as equality and fairness. Research results show that the implementation of GCG provides a significant contribution in strengthening fraud prevention through enhancing the internal control system, optimizing the internal audit function, implementing a whistleblowing system, and establishing an organizational culture that upholds ethics. In addition, the presence of the board of commissioners, board of directors, audit committee, risk monitoring committee, internal audit, and compliance function forms an oversight mechanism that supports the creation of transparent, accountable, and integrity-driven corporate governance. Thus, consistent implementation of GCG is able to reduce the likelihood of fraud, increase compliance with regulations, and strengthen stakeholder trust. These findings confirm that GCG is a strategic instrument in enhancing the effectiveness of fraud prevention in insurance companies.
creator: Luhur Patrioka Abdillah
creator: Sitti Rakhman
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 6
number: 2
starting page: 52
ending page: 66
doi: 10.55606/jebaku.v6i2.7301

Analisis Pengungkapan Lingkungan dan Sosial Berbasis Gri pada Pt Alamtri Resources Indonesia Tbk Tahun 2025
type: item
description: This study aims to analyze environmental and social disclosure in the 2025 Sustainability Report of PT Alamtri Resources Indonesia Tbk based on the Global Reporting Initiative (GRI) Standards. The research employs a descriptive approach using content analysis of GRI 300 (environmental) and GRI 400 (social) indicators. Data were obtained from the company’s 2025 sustainability report and analyzed using the Corporate Sustainability Index (CSI) to measure the level of disclosure. The findings indicate that social disclosure is relatively more dominant than environmental disclosure. Social aspects extensively disclosed include employment, occupational health and safety, training, diversity, and community engagement. Meanwhile, environmental disclosure covers key issues such as energy, water, emissions, waste, and biodiversity, although several indicators have not yet been fully disclosed. Overall, the company’s disclosure level falls within the moderate-to-high category, indicating that the sustainability report has functioned as a tool for transparency and accountability to stakeholders. The findings suggest the need to improve the scope and consistency of disclosure so that sustainability information becomes more comprehensive, balanced, and aligned with GRI reporting principles.
creator: Meri Meliana Sari
creator: Lisa Rahmawati
creator: Agus Triyani
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 6
number: 2
starting page: 67
ending page: 81
doi: 10.55606/jebaku.v6i2.7330

Systematic Literature Review: Prinsip Audit Sektor Publik Dalam Mewujudkan Akuntabilitas dan Value For Money pada Lembaga Pemerintah
type: item
description: Accountable state financial management requires oversight mechanisms that go beyond mere compliance and focus on the efficiency and effectiveness of public resource utilization. This study aims to synthesize findings from previous research on public sector audit principles in realizing accountability and value for money within government institutions. The method employed is a Systematic Literature Review (SLR) with a selection process guided by the PRISMA protocol. Out of 309 identified articles, 15 met the inclusion criteria and served as the primary sources of analysis. The findings reveal three dominant themes: accountability and audit quality, value for money and government performance, and audit capacity and innovation. Accountability is proven to act as a mediator between financial reporting quality and public organizational performance. The application of economy, efficiency, and effectiveness principles in audit practice promotes more rational and impactful budget management. Digital transformation through the adoption of artificial intelligence and continuous audit has significantly expanded the scope of oversight. This study affirms that strengthening auditor capacity and embracing technological adoption are key prerequisites for the effectiveness of public sector auditing in the modern era.
creator: Aisyah Amini Hasibuan
creator: Eskasari Putri
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 6
number: 2
starting page: 82
ending page: 97
doi: 10.55606/jebaku.v6i2.7332

Menilai Akuntabilitas Publik Melalui Audit Berbasis Kinerja: Systematic Literature Review
type: item
description: This study aims to analyze the development of research on public accountability through performance-based auditing using a Systematic Literature Review (SLR) approach. The review focuses on three main aspects: research trends, dominant themes, and the contribution of performance-based auditing to accountability, public program evaluation, and value for money. The study employed a descriptive qualitative approach guided by the PRISMA 2020 framework. The selection process involved the stages of identification, screening, eligibility assessment, and inclusion, resulting in 15 relevant empirical articles published between 2021 and 2025, excluding review articles. The findings indicate that research on performance-based auditing has increased significantly since 2023, shifting from an administrative compliance orientation toward a stronger emphasis on outcomes, public value, and governance. Five major themes dominate the literature: the development of auditing methodologies, institutional challenges, internal control and fraud prevention, accountability and transparency, and value for money. The review further demonstrates that performance-based auditing plays a crucial role in evaluating the effectiveness of public programs, identifying high-risk areas, strengthening accountability, and promoting more efficient, economical, and effective budget management. Therefore, performance-based auditing can be regarded as a strategic instrument for improving public sector governance and enhancing the quality of public service delivery.
creator: Ummu Habibah
creator: Eskasari Putri
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 6
number: 2
starting page: 98
ending page: 115
doi: 10.55606/jebaku.v6i2.7345

Determinan Ketidakpatuhan Anggaran: Analisis Penyebab Belum Terpenuhinya Mandatory Spending pada APBD Pemerintah Kabupaten Manggarai
type: item
description: This study investigates the determinants of budget non-compliance, specifically the failure to meet mandatory spending thresholds for public service infrastructure in the Regional Revenue and Expenditure Budget (APBD) of Manggarai Regency. Using a qualitative approach with in-depth interviews and NVivo 15 analysis, five key determinants were identified: fiscal capacity constraints driven by high personnel expenditure (42% of APBD), low own-source revenue (PAD at 4%), and heavy dependence on central transfers (TKD at 90–95%); centralized regulatory policies imposing uniform percentage standards without considering regional fiscal disparities; budget political dynamics between TAPD and DPRD prioritizing immediate community needs; administrative constraints in SIPD-based synchronization; and selective enforcement of sanctions where infrastructure non-compliance remains unenforced. Findings reveal that non-compliance is not willful negligence but a rational response to structural fiscal limitations, resulting in infrastructure spending at only 24% of APBD, far below the 40% mandate of PERMENDAGRI No. 14/2025. The study recommends fiscal cluster differentiation by the central government and cross-tagging optimization strategies for fiscally constrained local governments.
creator: Veridiana Febriyanti Dwiayu
creator: I Komang Arthana
creator: Cicilia Apriliana Tungga
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 6
number: 2
starting page: 116
ending page: 129
doi: 10.55606/jebaku.v6i2.7395

Analisis Akuntansi Forensik terhadap Dugaan Korupsi Proyek Pemerintah Daerah Tahun 2025
type: item
description: This study aims to analyze alleged corruption in regional government projects in 2025 using a forensic accounting approach, particularly in the Operation Catching Hand( OTT) case conducted by the Komisi Pemberantasan Korupsi in Ogam Komering Ulu( OKU) Regency. This reseacrh employs a qualitative method with a descriptive design and a case study approach. The informasi used are secondary informasi obtained from journals, books, official reports, and relevant mass media sources. The results show that the corruption modus operandi was carried out through project fee arrangements, bribery practices, and bid- rigging in the procurement process of goods and services. The factors causing corruption are analyzed using the Fraud Traingle theory, which includes pressure, opportunity, and rationalization. Pressure arises from economic needs and political interests, opportunity occurs due to weak internal control and supervision, while rationalization emerges as justification for corrupt actions. Furthermore, this study finds that forensic accounting plays a crucial role in uncovering corruption cases through fraud detection, tracing financial flows, and providing valid evidence for sah proceedings. The findings imply that the application of forensic accounting is an effective tool in supporting anti- corruption efforts in the public sector.
creator: Annisa Nurul Pebriyanti
creator: Salwa Toha
creator: Dewi Nur Azizah
creator: Anastasia Putri
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 6
number: 2
starting page: 130
ending page: 148
doi: 10.55606/jebaku.v6i2.7401

Transformasi Audit Kinerja dari Pengawasan Administratif menjadi Instrumen Peningkatan Kinerja Organisasi dan Perbaikan Kebijakan Publik: Studi pada PDAM Sumatera Utara
type: item
description: Performance audit has long been perceived as an administrative oversight mechanism oriented toward compliance and error detection. In fact, its essence is to encourage continuous improvement and increase organizational added value. This study examines the transformation of performance audits into an instrument for improving organizational performance effectiveness and public policy advancement, focusing on the preparation of Audit Result Reports (LHP), obtaining feedback on recommendations and responses, and the preparation and submission of LHPs at Regional Drinking Water Companies (PDAMs) in North Sumatra. This study, which uses a qualitative approach through a case study technique at PDAM Tirtanadi in North Sumatra Province, identifies three key challenges in the transition of performance audits: (1) the preparation of the Audit Report remains procedural without strategic impact analysis; (2) audit recommendations lack constructiveness, resulting in formalistic management responses and follow-up; (3) the delivery of the Audit Report has not yet encouraged dialogue for policy improvement. This study recommends a performance audit transformation model through changes in auditor paradigm, preparation of risk-based and value-added recommendations, and participatory follow-up mechanisms.
creator: Rika Nurselinda
creator: Rara Ivanka
creator: Saima Hotnasari Harahap
creator: M. Irsan Nasution
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 6
number: 2
starting page: 149
ending page: 162
doi: 10.55606/jebaku.v6i2.7414

Pengaruh Implementasi UU Harmonisasi Peraturan Perpajakan, dan Digitalisasi terhadap Kepatuhan Wajib Pajak UMKM Kota Medan
type: item
description: This study to analyze the effect of implementing the harmonization of regulations law ( UU HPP) and the digitalization of tax compliance among micro, small, and medium enterprises (umkm), both partially and simultaneously. This study employs a causal associative quantitative approach, utilizing primary data collected through online likert-scale questionnaires distributed to 100 umkm actors regidtered as taxpayers in the Medan Tembung district. Data analysis was conducted using Multiple Linear Regression operated via SPSS version 25. The result of this study indicate that all research instruments are valid and reliable. The test result show that the implementation of the UU HPP has a positive and significant effect on MSMEs tax compliance. Diditalization of tax services also as positive and significant effect on MSMEs tax compliance, exerting a greater influence compared to the implementation of the UU HPP. This study concludes that both the implementation of the UU HPP and the digitalization of tax services are proven effective in increasing MSMEs tas compliance in Medan. The government and the Directorate General of Taxes are advised to continuously of the digital tax system and enhance the socialization of the UU HPP, considering that 37% of respondents do not yet possess a taxpayer identification number (NPWP).
creator: Kristina Kristina
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 6
number: 2
starting page: 163
ending page: 171
doi: 10.55606/jebaku.v6i2.7457

Pengungkapan CSR dan Tax Avoidance: Moderasi atas Pengaruh Leverage dan Firm Size
type: item
description: This study aims to analyze the effect of leverage and firm size on tax avoidance, with Corporate Social Responsibility (CSR) disclosure serving as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The study was conducted to examine the direct effects of leverage and firm size on tax avoidance, as well as the role of CSR disclosure in moderating these relationships. This research employed a quantitative method using a purposive sampling technique. The sample consisted of 15 companies that met the research criteria. Data analysis was carried out using descriptive statistics, data standardization (z-score), and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Furthermore, multiple linear regression analysis, the coefficient of determination (R²), t-test, F-test, and Moderated Regression Analysis (MRA) were used to examine the relationships among variables.The results indicate that leverage does not have a significant effect on tax avoidance, as evidenced by a t-value of 0.866, which is lower than the t-table value of 1.993. In contrast, firm size has a significant effect on tax avoidance, with a t-value of 2.566, exceeding the t-table value of 1.993. The moderation analysis reveals that CSR disclosure significantly moderates the relationship between leverage and tax avoidance, with a significance value of 0.034 (< 0.05). Additionally, CSR disclosure significantly moderates the relationship between firm size and tax avoidance, with a significance value of 0.005 (< 0.05).These findings suggest that CSR disclosure plays an important role in influencing the relationship between leverage and firm size on tax avoidance. Therefore, CSR disclosure can strengthen or weaken the impact of company characteristics on corporate tax avoidance practices.
creator: Eli Erfandi
creator: Victor Prasetya
creator: Siti Masrokhah
creator: Nunung Wulan Sari
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-09
publication date: 2026-07-09
volume: 6
number: 2
starting page: 172
ending page: 189
doi: 10.55606/jebaku.v6i2.7469

Pengaruh Opsen Pajak Kendaraan Bermotor dan Opsen Bea Balik Nama Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak di Kota Kupang
type: item
description: The implementation of the motor vehicle tax (PKB) opsen and motor vehicle title transfer duty (BBNKB) opsen policies in East Nusa Tenggara Province since early 2025 underlies this study, given that these policies have the potential to increase the tax burden and reduce taxpayer compliance, as reflected in the high level of motor vehicle tax arrears in Kupang City. This study aims to analyze the effect of the PKB opsen and BBNKB opsen on motor vehicle taxpayer compliance in Kupang City, both partially and simultaneously. A quantitative method with a causal associative research design was employed in this study. Data were obtained through questionnaires distributed to 100 respondents selected using simple random sampling and were analyzed using multiple linear regression. The results show that the PKB opsen has a negative effect on taxpayer compliance, the BBNKB opsen has no effect, whereas the two variables simultaneously have a significant effect on taxpayer compliance. These findings indicate the need for increased dissemination of the opsen policy to encourage motor vehicle taxpayer compliance in Kupang City.
creator: Stanislaus Wadja Panda
creator: Maria P. L. Muga
creator: Herly M. Oematan
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 6
number: 2
starting page: 190
ending page: 204
doi: 10.55606/jebaku.v6i2.7524

Efektivitas Audit Kinerja dalam Meningkatkan Kinerja Pelayanan dan Perbaikan Kebijakan Pemerintah pada Sektor Kesehatan
type: item
description: The health sector is a crucial component of public services that requires strict oversight based on economic, efficiency, and effectiveness (3E) aspects. Performance auditing serves as an independent evaluation tool to map the achievements of government health programs and ensure state financial accountability. This literature review aims to analyze in depth the effectiveness of performance audit implementation on operational service quality and macro policy reform in the health sector. The research method used is a qualitative descriptive approach with a literature study design that adapts the principles of the PRISMA framework. Digital articles were searched on Google Scholar, ResearchGate, and ScienceDirect databases for national and international scientific publications within the 2023–2026 timeframe. The analysis results are synthesized into a thematic literature matrix encompassing 20 selected articles, then contextualized through an analysis of fiscal efficiency in post-pandemic health spending and operational case studies in Indonesia. Research findings indicate that at the micro-operational level, performance auditing significantly contributes to drug supply chain improvements, IT governance optimization, and service time reduction. At the macro level, performance auditing plays a vital role in evaluating the reallocation of post-pandemic health budgets, detecting idle crisis medical assets, and redirecting curative spending back toward sustainable preventive programs. However, its role in transforming comprehensive structural policy remains at a moderate level due to weak follow-up on recommendations, the absence of strict fiscal penalty sanctions, and the existence of medical competence gaps (skill-gaps) among public auditors.
creator: Raja Mendrofa
creator: Roma Rejeki Hotminar Sitompul
creator: Adi Syaputra Ritonga
creator: Gabrielle Simanjuntak
creator: M. Irsan Nasution
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 6
number: 2
starting page: 205
ending page: 215
doi: 10.55606/jebaku.v6i2.7525

Bagaimana Peran Transfer Pricing dalam Memperkuat Pengaruh Debt Policy dan Financial Constraint terhadap Agresivitas Pajak
type: item
description: Agresivitas pajak digunakan sebagai strategi perusahaan untuk meminimalkan kewajiban pajaknya dengan memanfaatkan celah dalam peraturan pajak yang berlaku. Studi ini bertujuan untuk menganalisis peran Transfer Pricing dalam memperkuat pengaruh Kebijakan Utang dan Kendala Keuangan terhadap Agresivitas Pajak. Jenis penelitian ini adalah kuantitatif menggunakan data sekunder. Populasi penelitian ini adalah perusahaan sektor konsumen non-siklik yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2020-2024 dengan total 128 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 28 perusahaan yang memenuhi kriteria dalam penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dan Analisis Regresi Moderasi (MRA) dengan bantuan Microsoft Excel dan EViews versi 12. Hasil penelitian menunjukkan bahwa secara parsial Kebijakan Utang tidak mempengaruhi Agresivitas Pajak. Kendala Keuangan mempengaruhi Agresivitas Pajak. Analisis interaksi menunjukkan bahwa Transfer Pricing dapat memperkuat pengaruh Kebijakan Utang terhadap Agresivitas Pajak. Namun, Transfer Pricing tidak dapat memperkuat pengaruh Kendala Keuangan terhadap Agresivitas Pajak.
creator: Rahmadenia Salsabila
creator: I Ketut Wenten
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 6
number: 2
starting page: 216
ending page: 229
doi: 10.55606/jebaku.v6i2.7527

Pengaruh Intensitas Penggunaan Media Sosial, Kualitas Konten Penyuluhan Pajak dan Literasi Digital Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kota Kupang
type: item
description: Motor Vehicle Tax (PKB) is one of the sources of Local Own-Source Revenue (PAD), the success of which is influenced by the level of taxpayer compliance. In the digital age, the use of social media, the quality of tax education content, and digital tax literacy are viewed as factors that can improve taxpayer compliance. This study aims to analyze the influence of the intensity of social media use, the quality of tax education content, and digital tax literacy on motor vehicle taxpayer compliance in Kupang City. This study employs a quantitative approach using an associative-causal method. Data were collected through a questionnaire distributed to 100 respondents and analyzed using multiple linear regression. The results of the study indicate that: 1) The intensity of social media use enhances taxpayer compliance through access to tax information; 2) The quality of tax education content enhances taxpayer compliance through improved understanding; 3) Digital tax literacy enhances taxpayer compliance through easier access to tax information and digital tax services. Simultaneously, these three variables also have a significant effect on taxpayer compliance, with a significance value of 0.000 and an Adjusted R Square value of 0.375. These findings indicate that optimizing the use of social media, providing high-quality educational content, and enhancing digital tax literacy can be effective strategies for increasing taxpayer compliance in Kupang City.
creator: Paulinus Vyaneri Endi
creator: Yohana F. Angi
creator: Maria I. H. Tiwu
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-18
publication date: 2026-07-18
volume: 6
number: 2
starting page: 230
ending page: 245
doi: 10.55606/jebaku.v6i2.7538

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating
type: item
description: This study aims to analyze the effect of financial performance on firm value with dividend policy serving as a moderating variable in manufacturing companies within the industrials and consumer cyclicals sectors listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative approach was employed using secondary data obtained from the companies' annual financial statements. The sample was selected through a purposive sampling technique, resulting in 21 companies with a total of 105 observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) to examine both the direct effects of financial performance and the moderating role of dividend policy. The findings indicate that profitability has a positive but insignificant effect on firm value. In contrast, liquidity and leverage have positive and significant effects on firm value. Simultaneously, profitability, liquidity, and leverage significantly influence firm value. Dividend policy is able to moderate the effects of profitability and leverage on firm value but fails to moderate the relationship between liquidity and firm value. Furthermore, dividend policy has a negative but insignificant direct effect on firm value. These findings suggest that dividend policy can strengthen the influence of certain financial performance indicators on firm value and should therefore be considered by both corporate management and investors in making strategic financial and investment decisions.
creator: Greacyana Ressa Naisau
creator: Petrus Emanuel De Rozari
creator: Filipus Argentano Guntur Suryaputra
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-20
publication date: 2026-07-20
volume: 6
number: 2
starting page: 246
ending page: 264
doi: 10.55606/jebaku.v6i2.7547

Landasan Religius dan Etis dalam Pengambilan Keputusan Investasi
type: item
description: This study aims to review the literature on ethics and religiosity in investment decision-making from Islamic and global perspectives. The study uses a Systematic Literature Review (SLR) method by analyzing 20 scientific articles published between 2020 and 2025. The findings identify key themes related to Sharia-based investment, Environmental, Social, and Governance (ESG), and Socially Responsible Investment (SRI). The results show that ethics and religiosity influence investors’ preferences and behavior in making investment decisions. Globally, ESG and SRI encourage investors to consider environmental sustainability, social responsibility, and corporate governance alongside financial returns. From an Islamic perspective, investment decisions are guided by Sharia principles emphasizing halal practices, justice, and the avoidance of riba, gharar, and maisir. However, both approaches face challenges, including inconsistent ethical implementation, limited assessment standards, low investor understanding, and profit-oriented decisions under market pressure. The study also reveals that religiosity does not always directly determine investment decisions, as it is influenced by financial literacy, ethical understanding, and social and psychological factors. Therefore, strengthening ethics-based financial literacy and consistent regulations is recommended to support effective ethical investment practices.
creator: Mohammad Ilham Najmuddin
creator: Negina Kencono Putri
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
volume: 6
number: 2
starting page: 265
ending page: 278
doi: 10.55606/jebaku.v6i2.7501

Pengaruh Catur Purusa Artha, Love Of Money, Machiavellian, dan Kesesuaian Kompensasi terhadap Kecenderungan Fraud Akuntansi pada LPD Se-Kecamatan Tejakula
type: item
description: This study aims to examine the influence of Catur Purusa Artha, Love of Money, Machiavellianism, and compensation suitability on the tendency of accounting fraud in Village Credit Institutions (LPDs) throughout Tejakula District. This research is motivated by the occurrence of fraud cases in several LPDs in Bali, highlighting the importance of fraud prevention through cultural, psychological, and organizational approaches. The study employs a quantitative approach based on the Fraud Triangle Theory. The population consists of LPD management personnel in Tejakula District, while the sample was selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that Catur Purusa Artha has a negative effect on the tendency of accounting fraud. The higher the implementation of the values of dharma, artha, kama, and moksha, the lower the tendency of individuals to engage in fraudulent behavior. In contrast, Love of Money and Machiavellianism have positive effects on the tendency of accounting fraud. Compensation suitability also has a negative effect on the tendency of accounting fraud. These findings suggest that local cultural values, individual characteristics, and compensation systems play important roles in reducing the risk of accounting fraud in LPDs.
creator: Ngurah Suyasa Jaya Putra
creator: I Putu Julianto
creator: Diota Prameswari Vijaya
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 6
number: 2
starting page: 279
ending page: 297
doi: 10.55606/jebaku.v6i2.7583

Peran Digitalisasi pajak, Kesadaran pajak, dan Sanksi pajak dalam Membentuk Kepatuhan Wajib Pajak Orang Pribadi di KP2KP Wonogiri
type: item
description: Taxpayer compliance remains a major challenge in Indonesia, as reflected in the declining tax ratio from 10.31% in 2023 to 9.31% in 2025. This study aims to analyze the influence of tax digitalization, tax awareness, and tax sanctions on individual taxpayer compliance at KP2KP Wonogiri. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 individual taxpayers registered at KP2KP Wonogiri. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.1.1.8 software. The theoretical frameworks applied in this study are Attribution Theory and the Technology Acceptance Model (TAM). The results reveal that tax digitalization (Coretax), tax awareness, and tax sanctions have a significant effect on individual taxpayer compliance. These findings imply that strengthening the digital tax system, enhancing taxpayers' internal awareness, and enforcing consistent sanctions are key strategies for improving tax compliance. The implications of this research provide practical recommendations for the Directorate General of Taxes (DJP) to develop more targeted and participatory tax education programs.
creator: Arum Ambar Sari
creator: Erna Chotidjah Suhatmi
creator: Umi Hanifah
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 6
number: 2
starting page: 298
ending page: 309
doi: 10.55606/jebaku.v6i2.7556

Pengujian Kepatuhan Sistem Pengendalian Internal Siklus Pengeluaran Kas
type: item
description: This study aims to examine the level of compliance with the implementation of the internal control system in the cash disbursement cycle. The novelty of this study lies in integrating compliance testing based on the organization's Standard Operating Procedures (SOPs) with the Internal Control–Integrated Framework of COSO (2013). This study employed a descriptive qualitative approach. Data were collected through non-participant observation, semi-structured interviews, documentation, and vouching of budget realization transaction samples. The data were analyzed using descriptive qualitative analysis combined with a compliance test based on the Standard Operating Procedures (SOP) for Budget Determination, the SOP for Budget Realization, and the five components of the COSO (2013) Internal Control Framework. The results indicate that the segregation of duties and responsibilities, the budgeting process, and most stages of the budget realization process—including submission, approval, verification, payment, recording, preparation of accountability reports, and document archiving—have been implemented in accordance with the established Standard Operating Procedures (SOPs). The vouching test of 33 audit items showed that 26 items complied with the SOPs, 5 items were non-compliant, and 2 items were not applicable for testing, resulting in an overall compliance rate of 83.8%. The findings, it can be concluded that the internal control system for the cash disbursement cycle at Eben Haezar Foundation Manado has been well designed; however, its implementation has not yet achieved full compliance, particularly regarding the consistency of the verification sequence prior to authorization. This study are expected to serve as a reference for future research in developing studies on internal control systems, particularly by expanding the transaction samples tested, examining other aspects of internal control, and conducting comparative studies on the implementation of internal contro…
creator: Meilani Melisa Mangundap
creator: Alfian Maase
creator: Feri Fengki Mokalu
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-27
publication date: 2026-07-27
volume: 6
number: 2
starting page: 310
ending page: 324
doi: 10.55606/jebaku.v6i2.7599

Analisis Penggunaan SAK EMKM pada Toko Hani Mart Kelurahan Mabar, Kecamatan Medan Deli
type: item
description: This study aims to identify and analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the recording and preparation of financial statements at Toko Hani Mart, Mabar Village, Medan Deli District. This study employs a descriptive qualitative method with a case study approach. Data were obtained through interviews with the business owner and documentation of financial transactions covering fixed assets, liabilities, revenues, and expenses. The results show that Toko Hani Mart has not fully implemented SAK EMKM in preparing its financial statements, although daily sales transactions have been recorded using a point-of-sale application. The recognition and measurement of revenue and inventory are consistent with SAK EMKM, whereas the recognition and measurement of fixed assets remain inconsistent due to the absence of acquisition cost records and depreciation calculations. Toko Hani Mart has no liabilities, so its business activities are entirely financed by its own capital, satisfying the criteria for applying SAK EMKM as it has no public accountability. The identified inconsistencies stem from the owner's limited understanding of SAK EMKM and the absence of training or socialization regarding the standard. This study recommends the preparation of complete financial statements in accordance with SAK EMKM to support more accountable financial management.
creator: Aprida Damayanti Br Sitanggang
creator: Mangasa Sinurat
creator: Dame Ria R Saragih
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-01
publication date: 2026-08-01
volume: 6
number: 2
starting page: 325
ending page: 340
doi: 10.55606/jebaku.v6i2.7684

Pengaruh Pengeluaran Pemerintah dan Investasi terhadap Pertumbuhan Ekonomi dan Tingkat Kemiskinan di Kabupaten/Kota Provinsi Nusa Tenggara Timur
type: item
description: Poverty remains one of the main problems of economic development in East Nusa Tenggara (NTT) Province. The high poverty rate indicates that the economic growth that has occurred has not been fully able to improve the welfare of the community evenly. Regional governments through fiscal policies and increased investment are expected to be able to encourage economic growth while reducing poverty levels. Government spending is an important instrument in regional economic development because it functions to provide infrastructure, public services, education, and health. In addition, investment also has a strategic role in creating jobs, increasing productivity, and expanding community economic activities. However, the effectiveness of government spending and investment on economic growth and poverty reduction still varies from region to region. Several previous studies have shown that government spending and investment can increase economic growth and reduce poverty levels. However, there are also research results that show that government spending and investment have not been able to provide a significant impact due to the suboptimal quality of regional spending and low investment effectiveness. Based on these conditions, this study aims to analyze the effect of government spending and investment on economic growth and poverty levels in the regencies/cities of East Nusa Tenggara Province.
creator: I Putu Ananta Wijaya
creator: Ni Made Tisnawati
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-28
publication date: 2026-07-28
volume: 6
number: 2
starting page: 341
ending page: 360
doi: 10.55606/jebaku.v6i2.7620

Efek Moderasi Kepemilikan Manajerial pada Hubungan Kinerja Keuangan dan Nilai Perusahaan
type: item
description: This study examines the effect of financial performance measured through liquidity, profitability, and solvency on firm value, and tests the role of managerial ownership as a moderating variable in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 28 companies with 98 observations after outlier elimination. Data were analyzed using Moderated Regression Analysis (MRA). The results show that liquidity and solvency have no significant effect on firm value, while profitability has a significant positive effect. Managerial ownership fails to moderate the effect of liquidity on firm value, but significantly strengthens the positive effect of profitability on firm value. Managerial ownership also significantly moderates the effect of solvency on firm value, although in the opposite direction from the hypothesis, strengthening rather than weakening the negative effect. These findings suggest that the role of managerial ownership as a governance mechanism is selective, depending on which financial performance indicator it moderates.
creator: Annisa Hasanah
creator: Ninuk Dewi Kesumaningrum
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-29
publication date: 2026-07-29
volume: 6
number: 2
starting page: 361
ending page: 372
doi: 10.55606/jebaku.v6i2.7686

Pengaruh Brand Image dan Financial Tecnology terhadap Minat Investasi Emas pada Gen Z di Surakarta
type: item
description: Interest in investing in gold among Gen Z continues to increase along with digital technology advancements and increasingly easy access to various investment platforms. However, interest in gold investment is not only influenced by technological convenience, but also by the Brand Image of the investment service provider. This study aims to examine the impact of Brand Image and Financial Technology on interest in investing in Gold among Generation Z in Surakarta. This study uses a quantitative approach involving the distribution of questionnaires to 100 Generation Z respondents in Surakarta selected through a purposive sampling technique. Data were analyzed using IBM SPSS Statistics software version 27 by conducting validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²) tests, t-tests, and F-tests. The findings of this study indicate that Brand Image has a positive and significant influence on interest in investing in Gold, with a calculated t-value reaching 5.772 and a significance value of 0.000.
creator: Erlita Annastasya Sherly
creator: Umi Hanifah
creator: Ety Meikhati
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-29
publication date: 2026-07-29
volume: 6
number: 2
starting page: 373
ending page: 386
doi: 10.55606/jebaku.v6i2.7637

https://journalshub.org/index.php/jebaku/article/view/7638
type: item
title: Pengaruh Konservatisme Akuntansi dan Financial distress terhadap Manajemen Laba yang Dimediasi Oleh Good Corporate Governance pada Perusahaan Subsektor Batubara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024
description: This study aims to examine and analyze the influence of accounting conservatism and financial distress on earnings management, as well as to assess the role of Good Corporate Governance (GCG) as a mediating variable in coal subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. A quantitative approach was used in this study, using panel data regression and path analysis methods, as well as the Sobel test to test the mediation effect. Secondary data were obtained from annual reports of coal subsector companies over four years of observation, with a total of 28 companies or 112 observation units. The results indicate that accounting conservatism, financial distress, and Good Corporate Governance significantly influence earnings management. Furthermore, accounting conservatism and financial distress also significantly influence Good Corporate Governance. However, the Sobel test results indicate that Good Corporate Governance does not mediate the influence of accounting conservatism or financial distress on earnings management. These findings confirm that financial reporting practices and Good Corporate Governance remain important factors in maintaining the integrity and credibility of financial reports amidst the high-risk dynamics of the coal industry.
creator: Muhammad Fajran
creator: Surna Lastri
creator: Syamsidar Syamsidar
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-29
publication date: 2026-07-29
volume: 6
number: 2
starting page: 387
ending page: 408
doi: 10.55606/jebaku.v6i2.7638

https://journalshub.org/index.php/jebaku/article/view/7640
type: item
title: Pengaruh Sistem Pengendalian Manajemen, Partisipasi Anggaran, dan Sistem Akuntansi Manajemen terhadap Kinerja Pegawai Melalui Efisiensi Biaya sebagai Variabel Intervening pada Puskesmas Kenjeran Surabaya
description: This study aiims to ainailyze the effect of mainaigement control systems, budget pairticipaition, aind mainaigement aiccounting systems on employee performaince through cost efficiency ais ain intervening vairiaible ait Kenjerain Public Heailth Center, Suraibaiyai. This study employed ai quaintitaitive reseairch aipproaich. The populaition consisted of aill 51 employees of Kenjerain Public Heailth Center, Suraibaiyai, aind the saimpling technique used wais saituraited saimpling (census). The daitai used were primairy daitai collected through questionnaiires. Daitai ainailysis wais conducted using the Pairtiail Leaist Squaires (PLS) method with the aissistaince of SmairtPLS version 4.1.1.8. The results indicaite thait the mainaigement control system hais ai positive aind significaint effect on both employee performaince aind cost efficiency. The mainaigement aiccounting system hais ai positive aind significaint effect on cost efficiency but hais no significaint effect on employee performaince. Budget pairticipaition hais no significaint effect on either cost efficiency or employee performaince. Furthermore, cost efficiency hais ai positive aind significaint effect on employee performaince. Cost efficiency pairtiailly mediaites the effect of the mainaigement control system on employee performaince aind fully mediaites the effect of the mainaigement aiccounting system on employee performaince. However, cost efficiency does not mediaite the effect of budget pairticipaition on employee performaince.
creator: Aprilia Wahana Putri
creator: Mulyanto Nugroho
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-29
publication date: 2026-07-29
volume: 6
number: 2
starting page: 409
ending page: 427
doi: 10.55606/jebaku.v6i2.7640

Determinan Partisipasi Petani Subak dalam Pengelolaan Desa Jatiluwih
type: item
description: This study aims to analyze the influence of tourist attractions, Subak local wisdom, environmental conservation, and accessibility on the participation of Subak farmers in the management of Jatiluwih Village, Penebel District, Tabanan Regency. Jatiluwih Village was selected as the research location because it is a tourism destination based on the Subak cultural landscape, which has been designated as a UNESCO World Heritage Site. This study employed a quantitative approach with an associative research design. The population consisted of 347 Subak farmers, with a sample of 78 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that tourist attractions, Subak local wisdom, environmental conservation, and accessibility simultaneously have a significant effect on the participation of Subak farmers. Partially, tourist attractions, Subak local wisdom, and environmental conservation have a positive and significant effect, while accessibility does not have a significant effect on the participation of Subak farmers. The Adjusted R Square value of 0.557 indicates that 55.7 percent of the variation in Subak farmers' participation can be explained by the four independent variables, while the remaining 44.3 percent is influenced by other factors outside the research model. These findings emphasize the importance of strengthening the participation of Subak farmers in achieving a balance between tourism development, cultural preservation, and environmental conservation to maintain the sustainability of the cultural landscape and the Subak system in Jatiluwih Village.
creator: Ni Kadek Ari Naratri
creator: Diah Pradnyadewi T.
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-29
publication date: 2026-07-29
volume: 6
number: 2
starting page: 428
ending page: 444
doi: 10.55606/jebaku.v6i2.7648

Analisis Faktor-Faktor yang Mempengaruhi Produksi Petani Kopi Robusta Kecamatan Pupuan Kabupaten Tabanan
type: item
description: Pupuan Subdistrict is one of the largest producers of Robusta coffee in Tabanan Regency, which undoubtedly holds great potential for the development of smallholder coffee plantations. However, in the production process, farmers still face various obstacles, such as suboptimal land management, labor shortages during the harvest season, and uneven and limited adoption of technology. This research aims to determine the effects of land area, labor, and technology on coffee production in Pupuan Subdistrict, Tabanan Regency, both simultaneously and partially. This study employed an quantitative method using primary data obtained through the distribution of questionnaires and in-depth interviews with Robusta coffee farmers in Pupuan Subdistrict, Tabanan Regency. The number of respondents in this study was 97 people from four different villages, namely Belimbing Village, Sanda Village, Batungsel Village, and Pujungan Village. The independent variables used included land area, labor, and technology, while the dependent variable was robusta coffee production, with data analysis performed using multiple linear regression. The results of the study show that land area, labor, and technology collectively have a significant effect on Robusta coffee production. Individually, each of these variables, land area, labor, and technology also has a positive and significant effect on Robusta coffee production in Pupuan Subdistrict, Tabanan Regency.
creator: Ni Putu Arvina Frilian Maharani
creator: Made Kembar Sri Budhi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 6
number: 2
starting page: 445
ending page: 457
doi: 10.55606/jebaku.v6i2.7689

Pengaruh Ukuran Perusahaan, Likuiditas, Pertumbuhan Penjualan terhadap Struktur Modal dengan Dimoderasi Profitabilitas Perusahaan Tambang yang Terdaftar di BEI 2019 - 2023
type: item
description: This research aims to investigate the impact of firm size, liquidity, and sales growth on capital structure, with profitability as a moderating variable among mining sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The mining sector was selected due to its strategic role in economic development and its capital-intensive characteristics, which require effective financial management. The study population consisted of 46 mining companies, with 16 companies selected as samples using a purposive sampling technique. The research period covered five years, resulting in a total of 80 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The results indicate that firm size and sales growth have no significant effect on capital structure, while liquidity has a significant effect on capital structure. Furthermore, profitability is proven to moderate the relationship between firm size and liquidity toward capital structure, but it does not moderate the effect of sales growth on capital structure. These findings provide insights for financial decision-making in mining companies.
creator: Donna Reiko Kaylila
creator: Ruswan Nurmadi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 6
number: 2
starting page: 458
ending page: 471
doi: 10.55606/jebaku.v6i2.7736

Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pendapatan Usaha Mikro di Pasar Seni Mertha Nadi Desa Adat Legian
type: item
description: The development of the tourism sector in Badung Regency provides a great opportunity for the growth of Micro Businesses, particularly in the trade and service sectors. However, the increasing number of similar businesses triggers intense competition and affects traders' income. This study aims to analyze the simultaneous and partial effects of capital, business location, and the use of e-payment on the income level of Micro Businesses at the Mertha Nadi Art Market, Legian Traditional Village. This study adopted an associative quantitative approach. The research population consisted of all 230 micro-business units at the Mertha Nadi Art Market, with a sample size of 70 units determined through the Slovin formula and Proportional Random Sampling method. Data were collected via interviews using questionnaires and analyzed using Multiple Linear Regression Analysis supported by SPSS software. The results of the study indicated that simultaneously (F-test), capital, business location, and the use of e-payment had a significant effect on the income level of traders, with an Fcount = 87,464 > Ftable = 2,74 and a significance value of 0.000. The coefficient of determination (R2) of 0.799 indicated that 79.9 percent of income variation was influenced by these three variables, while the remaining 20.1 percent was explained by other factors outside the regression model. Partially (t-test), capital had a positive and significant effect on income = 4.572). Business location had a negative and significant effect (t = -6.511), meaning that a further distance from the market's main entrance leads to a lower income level. Conversely, the implementation of e-payment contributed a positive effect, generating higher income for shops using the digital payment system compared to those that did not.
creator: Anak Agung Istri Pradnya Maheswari
creator: Made Kembar Sri Budhi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
volume: 6
number: 2
starting page: 472
ending page: 489
doi: 10.55606/jebaku.v6i2.7688

Pengaruh Likuiditas, Solvabilitas, Profitabilitas terhadap Nilai Perusahaan Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
type: item
description: This study aims to examine the effects of liquidity (Current Ratio), solvency (Debt to Equity Ratio), and profitability (Return on Asset) on firm value (Tobin’s Q) across 22 plantation sector issuers listed on the Indonesia Stock Exchange during the 2021–2024 period. Employing a quantitative approach and saturated sampling yielding 88 total observations, panel data analysis was executed using EViews 12 based on the Random Effect Model selection. The empirical findings reveal that liquidity and solvency exert no significant partial effect with a negative direction on firm value, recording respective probability values of 0.7539 and 0.7400. Conversely, profitability proves to exert a positive and highly significant effect on firm value with a probability of 0.0000 and a t-statistic of 10.50256. These findings confirm that asset returns serve as the primary determinant governing corporate value among investors.
creator: Jani Puspita Sari
creator: Hamonangan Siallagan
creator: Mei Hotma Mariati Munte
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-01
publication date: 2026-08-01
volume: 6
number: 2
starting page: 490
ending page: 507
doi: 10.55606/jebaku.v6i2.7662

Pengaruh Pelatihan, Tingkat Pendidikan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan di Instansi Pemerintah Kabupaten Maros
type: item
description: This study aims to determine the effect of training, education level, and internal control systems on the quality of financial reports in government agencies of Maros Regency. This study used a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 150 respondents who were financial management employees at 30 Regional Work Units (OPD) in Maros Regency, selected using purposive sampling. The data analysis techniques used included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²), assisted by the SPSS application. The results show that training, education level, and internal control systems each have a positive and significant partial effect on the quality of financial reports, with the internal control system being the most dominant contributing variable. Simultaneously, the three variables also have a significant effect on the quality of financial reports, with an R Square value of 0.484, indicating that the three variables explain 48.4% of the variation in financial report quality. This study recommends strengthening continuous training, aligning employee placement with educational background, and strengthening internal control systems to improve the accountability of regional financial management.
creator: Iin Andriani
creator: Ayu Puspitasari
creator: Yudi Satria
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-02
publication date: 2026-08-02
volume: 6
number: 2
starting page: 508
ending page: 516
doi: 10.55606/jebaku.v6i2.7696

Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Tekstil & Garmen yang Terdaftar diBursa Efek Indonesia Periode 2022-2024
type: item
description: This quantitative study analyzes the effects of leverage (DER), liquidity (CR), and profitability (ROA) on firm value (PBV) across 20 textile and garment manufacturers listed on the Indonesia Stock Exchange during 2022–2024. Utilizing secondary annual financial data, this empirical research tests 60 firm-years of observation using multiple linear regression analysis via SPSS. The partial estimations reveal that both DER (coefficient 0.273; sig. 0.086) and CR (coefficient 0.200; sig. 0.267) exert positive but statistically insignificant effects. Conversely, ROA (coefficient -0.196; sig. 0.183) exhibits a negative and similarly insignificant impact on firm valuation. An R-Square value of 0.098 indicates that only 9.8% of the variance in firm value is explained by the model, with the remaining 90.2% driven by external factors. These empirical findings strongly suggest that investors rationally prioritize macro-industry prospects and business sustainability over historical financial ratios.
creator: Kisniah Samosir
creator: Bonifasius Hamonangan Tambunan
creator: Mei Hotma Mariati Munthe
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-01
publication date: 2026-08-01
volume: 6
number: 2
starting page: 517
ending page: 530
doi: 10.55606/jebaku.v6i2.7600

Analisis Distorsi Harga terhadap Efisiensi Alokasi Sumber Daya dalam Perekonomian Daerah
type: item
description: Price instability can weaken the accuracy of market signals and reduce the efficiency of regional resource allocation. This study examines the effects of inflation, investment, and government capital expenditure on economic productivity as a proxy for resource allocation efficiency in Bandung Regency during 2020-2024. The study applies a quantitative explanatory design and multiple linear regression to 20 quarterly observations compiled from official publications of Statistics Indonesia, Bank Indonesia, the Ministry of Investment, and the Directorate General of Fiscal Balance. The model explains 93.6% of the variation in economic productivity and is jointly significant (F = 78.17; p < 0.001). Investment has a positive and significant coefficient (β = 0.0247; p < 0.001). Inflation has a negative but statistically insignificant coefficient (β = -0.229; p = 0.343), while capital expenditure has a positive but insignificant coefficient (β = 0.0093; p = 0.333). The findings indicate that investment is the strongest observed determinant of regional productivity. Inflation control and more effective capital expenditure remain important because their productivity effects may emerge through longer adjustment periods. The results should be interpreted cautiously due to the short observation period and residual autocorrelation and heteroskedasticity.
creator: Lilis Cucu Sumartini
creator: Ansari Ansari
creator: Jasintha Dessy Tapatfeto
creator: Husen Bahasoan
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
volume: 6
number: 2
starting page: 531
ending page: 541
doi: 10.55606/jebaku.v6i2.7700

Pengaruh Digital Marketing, Brand Image, dan Electronic Word of Mouth terhadap Keputusan Memilih Perguruan Tinggi
type: item
description: Competition among higher education institutions to attract new students has intensified alongside the rapid development of digital technology and changes in prospective students' information-seeking behavior. Higher education institutions are no longer able to rely solely on conventional promotional activities but are required to optimize digital marketing, strengthen brand image, and manage electronic word of mouth (e-WOM) as effective marketing strategies. These factors are considered important in shaping perceptions and influencing students' decisions when selecting a university. This study aims to examine the influence of Digital Marketing, Brand Image, and Electronic Word of Mouth on the decision to choose a university among first-year students in the digital economy era. This research employs a quantitative approach using a survey method involving first-year students selected through purposive sampling. Data are collected using a five-point Likert scale questionnaire and analyzed through multiple linear regression using SPSS software. The findings are expected to provide empirical evidence regarding the influence of each independent variable on university selection decisions and offer strategic recommendations for higher education institutions in developing more effective, adaptive, and student-oriented marketing strategies in the digital era.
creator: Ambar Trihapsari
creator: Bondan Dwi Hatmoko
creator: Aswin Fitriansyah
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
volume: 6
number: 2
starting page: 542
ending page: 552
doi: 10.55606/jebaku.v6i2.7701

Shariah Governance and Maqasid al-Shariah in Islamic Banking: A Systematic Literature Review
type: item
description: Islamic banking is expected not only to comply with formal Shariah requirements but also to realize the higher objectives of Islamic law through accountable, transparent, and socially responsive governance. This study systematically reviews contemporary literature on the relationship between Shariah governance and maqasid al-Shariah in Islamic banking. A structured search and screening process was applied to peer-reviewed studies published between 2020 and 2025. Twenty eligible publications were classified according to research setting, method, governance mechanism, maqasid dimension, and reported outcome. The synthesis identifies five dominant themes: the quality and independence of Shariah supervisory boards, the institutionalization of Shariah review and audit, the operationalization of maqasid-based performance, the linkage between governance and risk management, and the expansion of governance toward sustainability and social value. The findings indicate that strong Shariah governance generally improves compliance quality, stakeholder confidence, financial discipline, and social performance, although evidence remains inconsistent regarding board size, national Shariah boards, environmental outcomes, and standardized measurement. The study proposes an integrated maqasid-oriented governance framework connecting oversight structures, decision processes, disclosure, risk controls, and measurable stakeholder outcomes. The review implies that regulators and Islamic banks should move from procedural compliance toward governance that demonstrates substantive value creation, justice, inclusion, and sustainability.
creator: Sarah Zettira Agam Darwis
creator: Muh Taufiq
creator: A. Ifayani Haanurat
creator: Ramly Ramly
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
volume: 6
number: 2
starting page: 553
ending page: 567
doi: 10.55606/jebaku.v6i2.7680

Peran Self-Congruity dalam Memediasi Pengaruh Fashion Involvement terhadap Purchase Intention Produk Fashion
type: item
description: Purchase intention is an important factor in determining sales performance and business sustainability because it reflects consumers’ tendency to purchase a product or service. This study was conducted among consumers of fashion micro, small, and medium enterprises (MSMEs) in Denpasar City, where fluctuations in the number of MSMEs indicate that consumers’ purchase intention has not been entirely stable. The study aimed to analyze the role of self-congruity in mediating the effect of fashion involvement on purchase intention toward fashion products. A quantitative approach with an associative research design was employed, involving 120 respondents. Data were analyzed using research instrument testing, descriptive analysis, and inferential analysis. The findings showed that fashion involvement had a positive and significant effect on both purchase intention and self-congruity. Self-congruity also had a positive and significant effect on purchase intention. Furthermore, self-congruity partially mediated the effect of fashion involvement on purchase intention among consumers of fashion MSMEs in Denpasar City. These findings contribute to consumer behavior literature and suggest that fashion MSMEs should strengthen consumer fashion involvement and align product images with consumers’ self-concepts to increase purchase intention.
creator: Ni Luh Komang Tri Wulandari
creator: Ni Made Asti Aksari
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-03
publication date: 2026-08-03
volume: 6
number: 2
starting page: 568
ending page: 586
doi: 10.55606/jebaku.v6i2.7703

Pengaruh Pembiayaan Murabahah, Pembiayaan bagi Hasil, dan Inflasi terhadap Perkembangan Bank Syariah Indonesia
type: item
description: This study examines the relationship between murabahah financing, profit-sharing financing, inflation, and the development of PT Bank Syariah Indonesia Tbk, proxied by total assets. A quantitative approach was applied using annual secondary data for 2021-2024 obtained from Bank Syariah Indonesia's annual reports and official inflation publications. Descriptive statistics and multiple linear regression were employed. The estimated equation is Y = 47,688,877.760 + 1.254X1 + 1.672X2 - 1,107,263.919X3. Murabahah and profit-sharing financing show positive coefficient directions, while inflation shows a negative direction. The R Square value of 1.000 should not be interpreted as strong explanatory power because the model contains only four observations and three independent variables, leaving zero residual degrees of freedom. Consequently, t-tests and the F-test cannot validly establish statistical significance. The results should therefore be treated as exploratory evidence of directional relationships. Future studies should use monthly or quarterly data and additional control variables to obtain more reliable estimates.
creator: Hikmatul Fadilah Lubis
creator: Mila Naeruz
creator: Azhar Apriandi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-04
publication date: 2026-08-04
volume: 6
number: 2
starting page: 587
ending page: 592
doi: 10.55606/jebaku.v6i2.7729

Pengaruh Konservatisme Akuntansi dan Corporate Social Responsibility Disclosure terhadap Kualitas Laba melalui Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI
type: item
description: This study aims to analyze the effect of accounting conservatism and Corporate Social Responsibility Disclosure on earnings quality through earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and company financial statements. The research sample was selected using a purposive sampling method. Data analysis was conducted using panel data regression and a mediation test. The results show that accounting conservatism has no effect on earnings quality, while Corporate Social Responsibility Disclosure and earnings management have an effect on earnings quality. Furthermore, accounting conservatism has no effect on earnings management, while Corporate Social Responsibility Disclosure has an effect on earnings management. The results of the mediation test indicate that accounting conservatism has no effect on earnings quality through earnings management, while Corporate Social Responsibility Disclosure has an effect on earnings quality through earnings management. Thus, earnings management is able to mediate the effect of Corporate Social Responsibility Disclosure on earnings quality, but is unable to mediate the effect of accounting conservatism on earnings quality.
creator: Jeni Bulangtimuhe
creator: Herman Darwis
creator: Rena Mustari Mokoginta
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 593
ending page: 606
doi: 10.55606/jebaku.v6i2.7715

Pengaruh Literasi Keuangan, Sikap Keuangan, Gaya Hidup, Pendapatan, dan Kontrol Diri terhadap Perilaku Pengelolaan Keuangan Mahasiswa Akuntansi di Jakarta
type: item
description: This study aims to identify and examine the influence of financial literacy, financial attitudes, hedonistic lifestyle, income (pocket money), and self-control on financial management behavior among accounting students. This research employs a quantitative approach using a survey method. The population consists of currently enrolled students in the Accounting Program in the Special Capital Region of Jakarta. The research sample consisted of 124 respondents selected using purposive sampling. Data collection was conducted by distributing an online questionnaire (Google Forms), and the data were analyzed using multiple linear regression with SPSS version 26. Prior to hypothesis testing, validity and reliability tests were conducted, as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity. The findings indicate that the research instrument met the required validity and reliability criteria, and all classical assumptions were fulfilled, allowing the regression analysis to be performed appropriately. The results of the study show that, collectively, financial literacy, financial attitudes, hedonistic lifestyle, income (allowance), and self-control have a significant influence on the financial management behavior of accounting students. These findings highlight the importance of improving financial literacy, fostering positive financial attitudes, strengthening self-control, and encouraging responsible financial habits to support better financial management behavior among university students.
creator: Michael Putra Widjaya
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 607
ending page: 619
doi: 10.55606/jebaku.v6i2.7723

Peran Pengungkapan Sustainability Report dan Kepemilikan Institusional dalam Meningkatkan Nilai Perusahaan
type: item
description: The purpose of this research is to determine whether and how sustainability reports and institutional ownership affect company value. This study used a quantitative approach that relied on purposive sampling. Annual financial reports, sustainability reports, and stock price data were used as sources of secondary data for this study. The companies listed on the Indonesia Stock Exchange in the basic industries and chemicals sectors from 2021 to 2024 were considered. In order to analyse the research outcomes, SPSS was used in conjunction with multiple linear regression.. According to the findings, institutional ownership significantly affects firm value, whereas sustainability report disclosure has little impact. Sustainability disclosure in this industry is still mostly about checking boxes and hasn't turned into a meaningful signal for investors, according to this study. On the other hand, institutional ownership helps keep agencies from competing interests. With implications for corporate disclosure strategies and investor decision-making, this study offers empirical insights into the unique roles of ownership systems and disclosure mechanisms in predicting business value.
creator: Maghfiratul Aini
creator: Erna Chotidjah Suhatmi
creator: Umi Hanifah
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 620
ending page: 631
doi: 10.55606/jebaku.v6i2.7722

Pengaruh Kompetensi Auditor terhadap Pengendalian Internal pada Bank Perekonomian Rakyat: Bukti Empiris dari PT BPR Bank Karanganyar
type: item
description: This study aims to analyze the effect of auditor competence on internal control in rural banks with a case study at PT BPR Bank Karanganyar. This research employs a quantitative approach with a survey method through questionnaire distribution to 30 respondents selected purposively from internal auditors and related parties. Data were analyzed using validity and reliability tests, as well as simple linear regression analysis with the assistance of SPSS application. The regression results indicate that auditor competence has a positive and significant effect on internal control, as evidenced by the positive regression coefficient value, the t-count value which is greater than the t-table, and the significance level below 0.05. Auditor competence also provides a substantial contribution in explaining the variation of internal control, while the remaining is influenced by other factors outside the research model. These findings indicate that enhancing internal auditor competence is a strategic step for rural banks to strengthen internal control systems and support compliance with applicable regulations.
creator: Dwi Nurma Fitriyani
creator: Ety Meikhati
creator: Erna Chotidjah Suhatmi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 632
ending page: 641
doi: 10.55606/jebaku.v6i2.7727

Peran Audit Internal dalam Mencegah Penyimpangan Anggaran Dana Desa di Desa Plumbon
type: item
description: Village funds expand the fiscal authority of village governments but also increase exposure to administrative errors, misuse, and budget fraud. This study examines the role of internal audit in supervising village fund management, strengthening internal control, improving operational efficiency and effectiveness, and reducing fraud risk in Plumbon Village, Tawangmangu District. A descriptive qualitative case-study design was employed. Data were collected from March to April 2026 through semi-structured interviews, observation, and document review involving the village head, village secretary, finance officer, Village Consultative Body, local administrative representative, and community members. Data were analyzed using interactive procedures of data condensation, data display, and conclusion drawing, while source, technique, and time triangulation were applied to enhance credibility. The findings show a layered supervision mechanism. Monthly evaluations by the village head and secretary assess conformity with the village budget and cost plan; the finance officer reconciles the general cash book with bank statements; the district inspectorate verifies regulations, accountability documents, and physical outputs; and the Village Consultative Body and citizens provide institutional and social oversight. These practices support early error detection, spending discipline, transparency, and the narrowing of opportunities for fraud. The main constraints concern retrieval of historical documents and occasional recording discrepancies rather than deliberate misconduct. The study concludes that internal audit contributes to fraud prevention when routine managerial review is clearly distinguished from formal inspectorate assurance, supported by complete audit trails, follow-up procedures, community disclosure, and digital document management.
creator: Modista Wila Sherli
creator: Umi Hanifah
creator: Putri Intan Prastiwi
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 642
ending page: 653
doi: 10.55606/jebaku.v6i2.7732

Analisis Implementasi Green Accounting pada Rumah Sakit Universitas Padjadjaran
type: item
description: The increase in hospital waste volume as a result of healthcare operational activities raises demands for environmental management that is not only technically optimal, but also integrated into accounting and financial reporting aspects. This study aims to analyze the implementation of Green Accounting at Padjadjaran University Hospital, including the concept of Green Accounting through five stages of the process on environmental costs, as well as obstacles and challenges. The study used a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation with informants from the Accounting and Finance unit, HSSE, third-party waste management, and the surrounding community. The results show that implementation of Green Accounting has not been formally carried out, environmental costs have only been identified in limited quantities, are recognized on an accrual basis but have not been specifically classified, are measured based on vendor invoices without ratio analysis, and have not been presented and disclosed as a separate item. The main obstacles include limited time, workload, manual recording, and the absence of specific regulations, while opportunities include cross-faculty collaboration and the integration of the HSSE system with accounting. The research results are expected to be used as evaluation material for Unpad Hospital in improving accountability, transparency, and sustainability of its environmental management.
creator: Mega Fildza Rahayu
creator: Faoziah Ulfah Fatmawati
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 654
ending page: 666
doi: 10.55606/jebaku.v6i2.7724

Dampak Pemberdayaan Perempuan dan Penggunaan Anggaran Desa terhadap Pembangunan Sumber Daya Manusia di Desa Tanjung Garbus I
type: item
description: Women's empowerment is an important aspect of village development because it contributes to improving the quality of human resources and community welfare. The success of empowerment programs is closely related to the allocation and utilization of Village Funds as a source of financing for community development. This study aims to analyze the allocation of Village Funds, their impact on women's empowerment, their contribution to human resource development, and the implementation of empowerment programs in Tanjung Garbus I Village. This research employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation involving village officials, women's groups, and related stakeholders. The data were analyzed using the interactive model of data reduction, data presentation, and conclusion drawing. The findings indicate that Village Funds have been allocated in accordance with applicable regulations and have supported various women's empowerment programs, including skills training, PKK activities, and community economic development. These programs have contributed to improving women's knowledge, skills, self-confidence, and economic participation. However, the implementation still faces challenges, particularly limited budget allocation for women's empowerment and the absence of sustainable post-training assistance. The study implies that optimizing Village Fund allocation and strengthening mentoring programs are necessary to enhance the sustainability and effectiveness of women's empowerment and human resource development at the village level.
creator: Shaliza Yustifa
creator: Simon Patar Rizki
creator: Daniel Ebenezer Silaban
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-05
publication date: 2026-08-05
volume: 6
number: 2
starting page: 667
ending page: 683
doi: 10.55606/jebaku.v6i2.7692

Pengaruh Literasi Perpajakan, Subjective Norms, dan Self Efficacy terhadap Minat Berkarier sebagai Konsultan Pajak pada Mahasiswa Akuntansi Generasi Z
type: item
description: This research is motivated by the implementation of the tax system harmonization policy aimed at optimizing tax ratio achievements to support financial stability amidst fluctuations in Gross Domestic Product (GDP) growth. This phenomenon demands the fulfillment of competent taxation human resources, which has not been fully balanced by high interest among accounting students in pursuing careers in this field. This study aims to determine and analyze the influence of Professional Training, Financial Rewards, and Work Environment on Career Interest in Taxation among Accounting Students in Serang City. The study employs an associative quantitative approach using a survey method involving 132 active undergraduate accounting students across Universitas Sultan Ageng Tirtayasa, Universitas Bina Bangsa, and Universitas Serang Raya. Data were analyzed using multiple linear regression with IBM SPSS Statistics Version 32. The results indicate that Professional Training, Financial Rewards, and Work Environment partially each have a positive and significant effect on Career Interest. Simultaneously, all three variables significantly influence students' Career Interest in taxation. Technical competence readiness through training, adequate material compensation expectations, and a supportive work environment are essential factors driving student career choices.
creator: Fatiya Nuraini
creator: Mochamad Fahru Komarudin
creator: Novi Handayani
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-06
publication date: 2026-08-06
volume: 6
number: 2
starting page: 684
ending page: 703
doi: 10.55606/jebaku.v6i2.7709

Pengaruh Literasi Perpajakan, Subjective Norms, Dan Self Efficacy Terhadap Minat Berkarier Sebagai Konsultan Pajak Pada Mahasiswa Akuntansi Generasi Z
type: item
description: The demand for tax professionals, particularly tax consultants, continues to increase in Indonesia, while the number of practicing tax consultants remains insufficient to meet this demand. Although Serang City has considerable potential through its accounting students, their interest in pursuing a career as a tax consultant remains relatively low. This study aims to examine the influence of tax literacy, subjective norms, and self efficacy on accounting students' interest in pursuing a career as a tax consultant in Serang City. This study employed a quantitative research method with a survey approach. A total of 94 respondents were selected using the Slovin formula through non-probability sampling with an accidental sampling technique. Data were collected using questionnaires. The results indicate that tax literacy has a negative and significant effect on students' career interest as tax consultants, while subjective norms and self efficacy have positive and significant effects. Furthermore, all three variables simultaneously have a significant effect on career interest as tax consultants. The findings are expected to provide valuable input for universities and professional organizations in developing strategies to increase accounting students' interest in pursuing careers as tax consultants.
creator: Isnaeni Yuliawati
creator: Mochamad Fahru Komarudin
creator: Novi Handayani
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-07
publication date: 2026-08-07
volume: 6
number: 2
starting page: 704
ending page: 724
doi: 10.55606/jebaku.v6i2.7707

https://journalshub.org/index.php/jebaku/article/view/7639
type: item
title: Analisis Struktur Modal, Likuiditas, dan Karakteristik Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening serta Sustainability Disclosure sebagai Variabel Moderasi pada Perusahaan Sub Sektor Ritel yang Terdaftar di Bursa Efek Indonesia
description: This study aims to analyze the influence of capital structure, liquidity, and company characteristics on firm value, with profitability as an intervening variable and sustainability disclosure as a moderating variable, in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2021-2025 period. This research is motivated by the decline in the average value of retail sub-sector companies, as reflected in Price to Book Value (PBV), necessitating an analysis of the factors influencing firm value. This study uses a quantitative approach with explanatory research methods. The data used are secondary data obtained from annual financial reports and company sustainability reports. The study population consisted of 32 retail sub-sector companies selected using purposive sampling during the 2021-2025 period, resulting in 40 observations. Data analysis was performed using the Principal Least Squares (PLS) method with the assistance of SmartPLS software. The result show that capital structure has a negative but insignificant effect on firm value and a positive but insignificant effect on profitability. Liquidity has a positive and significant effect n profitability, but a negative and significant effect on firm value. Company characteristics have a positive and significant effect on both profitability and firm value. Profitability does not significantly influence firm value. Furthermore, sustainability disclosure is unable to moderate the effect of profitability on firm value. The findings of this study indicate that company characteristics and liquidity are important factors in increasing profitability and firm value.
creator: Diva Damai Maharani
creator: Hwihanus Hwihanus
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-12
publication date: 2026-08-12
volume: 6
number: 2
starting page: 725
ending page: 740
doi: 10.55606/jebaku.v6i2.7639

Pengaruh Good Corporate Governance (GCG) terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia
type: item
description: This study aims to analyze the influence of Good Corporate Governance (GCG) on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. In this study, Good Corporate Governance is proxied by the audit committee, independent commissioners, and managerial ownership, while firm value is measured using Tobin's Q. The study employs a quantitative approach using secondary data obtained from the annual financial reports of food and beverage sub-sector manufacturing companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 31 companies and a total of 93 observations over the three-year period. Multiple linear regression analysis, facilitated by the SPSS program, was used as the analytical method. The results indicate that, individually, the audit committee has a positive and significant effect on firm value, whereas independent commissioners and managerial ownership have a negative and significant effect on firm value. The coefficient of determination (Adjusted R-Square) of 0.283 indicates that 28.3% of the variation in firm value can be explained by the audit committee, independent commissioners, and managerial ownership, while the remaining 71.7% is influenced by factors outside the research model. These findings demonstrate that Good Corporate Governance mechanisms play a role in influencing firm value; therefore, companies need to enhance the effectiveness of their corporate governance implementation to boost investor confidence and firm value.
creator: Jeremia Sitorus
creator: Jadongan Sijabat
creator: Manatap Berliana Lumban Gaol
rights: Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 6
number: 2
starting page: 741
ending page: 753
doi: 10.55606/jebaku.v6i2.7800