Pub Date : 2022-11-27DOI: 10.20473/jraba.v7i2.38056
Putu Sukma Kurniawan, T. Sawarjuwono
This conceptual article aims to provide a new perspective on the possibility of implementing the concept ofsustainability in small business organizations. This conceptual article focuses on developing a sustainabilityreporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use oflocal Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reportingmodel for village-owned enterprise. The method of writing this conceptual article uses library research byfocusing on relevant documents and literatures. The results and discussions have been compiled to produce asustainability reporting model for village-owned enterprise. Future research can continue this conceptual articleby trying to implement the sustainability reporting model in village-owned enterprise.
{"title":"DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH","authors":"Putu Sukma Kurniawan, T. Sawarjuwono","doi":"10.20473/jraba.v7i2.38056","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.38056","url":null,"abstract":"This conceptual article aims to provide a new perspective on the possibility of implementing the concept ofsustainability in small business organizations. This conceptual article focuses on developing a sustainabilityreporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use oflocal Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reportingmodel for village-owned enterprise. The method of writing this conceptual article uses library research byfocusing on relevant documents and literatures. The results and discussions have been compiled to produce asustainability reporting model for village-owned enterprise. Future research can continue this conceptual articleby trying to implement the sustainability reporting model in village-owned enterprise.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42134286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-27DOI: 10.20473/jraba.v7i2.40437
Rofidatul Hasanah, Whedy Prasetyo, Ahmad Roziq
This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.
本研究旨在检验会计教育过程中遵守sami'na wa atho'na的哲学。本研究的对象是一所名为SMK MHI Jember的职业高中，这是一所在印度尼西亚伊斯兰寄宿学校建立并运营的业余学校。这类研究是用胡塞尔现象学方法进行的定性研究。本研究中的资源人员共4人，分别是pesantren基金会主席、基金会财务主管、MHI职业学校校长和MHI职业学院会计老师。这项研究表明，在SMK MHI的会计教育过程中，严格的sami'na wa atho'na现象不仅仅是学生对老师的顺从，而是道德发展的一部分。从理论上讲，这项研究的结果有助于会计学习过程，在这个过程中，会计学科通过形成学生的道德品质来强调其有用性，正如大卫·休谟的功利主义伦理学理论所说，一项活动和政策如果能为大多数社会提供利益，就被认为是好的。此外，拥有学习计划或会计专业能力的会计教育工作者和教育机构可以考虑这项研究的结果，以在独立课程和4.0工业革命时代的会计教育课程开发中体现“我的使命”哲学，道德危机令人严重关切。
{"title":"SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS","authors":"Rofidatul Hasanah, Whedy Prasetyo, Ahmad Roziq","doi":"10.20473/jraba.v7i2.40437","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.40437","url":null,"abstract":"This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41603223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-27DOI: 10.20473/jraba.v7i2.39888
Agung Budi Sulistiyo, Bunga Maharani, Bayu Aprillianto, Novi Wulandari Widiyanti, M. Miqdad
The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.
{"title":"EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC","authors":"Agung Budi Sulistiyo, Bunga Maharani, Bayu Aprillianto, Novi Wulandari Widiyanti, M. Miqdad","doi":"10.20473/jraba.v7i2.39888","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.39888","url":null,"abstract":"The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44266247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-27DOI: 10.20473/jraba.v7i2.37205
Heru Kristanto HC
The main purpose of this study was to examine the effect of Islamic financial literacy, religiosity, bankreputation, and risk attitude on the adoption of Islamic banking. Examine the mediating role of the adoption ofIslamic banking on the influence of Islamic financial literacy, religiosity, bank reputation, and risk attitude onfinancial satisfaction. The statistical analysis model used mediation regression. The research population was1.033.264 and the sample was 336 Bank Syariah Indonesia customers in the Jogjakarta region. The samplingtechnique used was random sampling, a data collection method using a questionnaire. The mediationregression analysis tool uses SEM-PLS. The results show that: Islamic financial literacy has a positive effecton the adoption of Islamic banking products. Bank reputation has a positive effect on the adoption of Islamicbanking. Religiosity has a positive effect adoption of Islamic banking. The risk attitude affects the adoption ofIslamic banking. Adoption of Islamic banking mediates the effect of Islamic financial literacy, bankreputation, religiosity, and risk attitude on financial satisfaction. The results of the study add to the literatureand the results of empirical studies of Islamic financial management. Provide recommendations for IslamicBank policies, namely: policies to increase Islamic financial literacy, bank reputation, risk attitude, adoption ofIslamic banking, and financial satisfaction to improve the welfare and performance of the bank.
{"title":"ADOPTION OF ISLAMIC BANKING IN FINANCIAL SATISFACTION : STUDY ON BANK SYARIAH INDONESIA YOGYAKARTA REGION","authors":"Heru Kristanto HC","doi":"10.20473/jraba.v7i2.37205","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.37205","url":null,"abstract":"The main purpose of this study was to examine the effect of Islamic financial literacy, religiosity, bankreputation, and risk attitude on the adoption of Islamic banking. Examine the mediating role of the adoption ofIslamic banking on the influence of Islamic financial literacy, religiosity, bank reputation, and risk attitude onfinancial satisfaction. The statistical analysis model used mediation regression. The research population was1.033.264 and the sample was 336 Bank Syariah Indonesia customers in the Jogjakarta region. The samplingtechnique used was random sampling, a data collection method using a questionnaire. The mediationregression analysis tool uses SEM-PLS. The results show that: Islamic financial literacy has a positive effecton the adoption of Islamic banking products. Bank reputation has a positive effect on the adoption of Islamicbanking. Religiosity has a positive effect adoption of Islamic banking. The risk attitude affects the adoption ofIslamic banking. Adoption of Islamic banking mediates the effect of Islamic financial literacy, bankreputation, religiosity, and risk attitude on financial satisfaction. The results of the study add to the literatureand the results of empirical studies of Islamic financial management. Provide recommendations for IslamicBank policies, namely: policies to increase Islamic financial literacy, bank reputation, risk attitude, adoption ofIslamic banking, and financial satisfaction to improve the welfare and performance of the bank.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49542093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/11642","DOIUrl":"https://doi.org/10.30596/11642","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77495559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PANEL REGRESSION ANALYSIS: PREDIKSI UKURAN PERUSAHAAN, MODAL KERJA, DAN STRUKTUR MODAL TERHADAP RETURN ON ASSETS PADA PERUSAHAAN FOOD AND BEVERAGES DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/12476","DOIUrl":"https://doi.org/10.30596/12476","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84567068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS PEMBANGUNAN MANUSIA DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/KOTA DI SUMATERA UTARA","authors":"","doi":"10.30596/11896","DOIUrl":"https://doi.org/10.30596/11896","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85574006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), CURRENT RATIO (CR) DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI PADA SAAT PANDEMI COVID-19 (2020-2021)","authors":"","doi":"10.30596/11933","DOIUrl":"https://doi.org/10.30596/11933","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73548798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PERAN FINTECH DALAM MENINGKATKAN LITERASI KEUANGAN USAHA MIKRO KECIL MENENGAH DI BATAM","authors":"","doi":"10.30596/11656","DOIUrl":"https://doi.org/10.30596/11656","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83509496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS DETERMINAN DEBT TO EQUITY RATIO PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/11641","DOIUrl":"https://doi.org/10.30596/11641","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73445168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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