Publisher: Universitas Udayana (Total: 68 journals)   [Sort alphabetically]

Showing 1 - 68 of 68 Journals sorted by number of followers
E-J. of Tourism     Open Access   (Followers: 11)
E-Jurnal Manajemen Universitas Udayana     Open Access   (Followers: 10)
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan     Open Access   (Followers: 7)
Sport and Fitness J.     Open Access   (Followers: 5)
Advances in Tropical Biodiversity and Environmental Sciences     Open Access   (Followers: 5)
e-J. of Linguistics     Open Access   (Followers: 4)
Buletin Studi Ekonomi     Open Access   (Followers: 4)
Buletin Veteriner Udayana     Open Access   (Followers: 3)
J. of Marine and Aquatic Sciences     Open Access   (Followers: 2)
Agrotrop : J. on Agriculture Science     Open Access   (Followers: 2)
Majalah Ilmiah Peternakan     Open Access   (Followers: 2)
Simbiosis : J. of Biological Sciences     Open Access   (Followers: 2)
E-Jurnal Medika Udayana     Open Access   (Followers: 2)
Jurnal Master Pariwisata (J. Master in Tourism Studies)     Open Access   (Followers: 2)
Jurnal Ergonomi Indonesia (The Indonesian J. of Ergonomic)     Open Access   (Followers: 2)
E-J. of Cultural Studies     Open Access   (Followers: 2)
Majalah Ilmiah Teknologi Elektro : J. of Electrical Technology     Open Access   (Followers: 2)
J. of Veterinary and Animal Sciences     Open Access   (Followers: 1)
Linguistika : Buletin Ilmiah Program Magister Linguistik Universitas Udayana     Open Access   (Followers: 1)
E-Jurnal Ekonomi dan Bisnis Universitas Udayana     Open Access   (Followers: 1)
COPING (Community of Publishing in Nursing)     Open Access   (Followers: 1)
itepa : Jurnal Ilmu dan Teknologi Pangan     Open Access   (Followers: 1)
Humanis : J. of Arts and Humanities     Open Access   (Followers: 1)
E-Jurnal Agroekoteknologi Tropika (J. of Tropical Agroecotechnology)     Open Access   (Followers: 1)
J. of Health Sciences and Medicine     Open Access   (Followers: 1)
J. of Food Security and Agriculture     Open Access   (Followers: 1)
E-Jurnal Ekonomi Pembangunan Universitas Udayana     Open Access   (Followers: 1)
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access   (Followers: 1)
Archive of Community Health     Open Access   (Followers: 1)
Jurnal Matematika     Open Access   (Followers: 1)
Jurnal Ekonomi Kuantitatif Terapan     Open Access   (Followers: 1)
Indonesia Medicus Veterinus     Open Access   (Followers: 1)
Jurnal Veteriner     Open Access   (Followers: 1)
Jurnal Magister Hukum Udayana (Udayana Master Law J.)     Open Access   (Followers: 1)
Jurnal Spektran     Open Access   (Followers: 1)
Jurnal Ilmu dan Kesehatan Hewan (Veterinary Science and Medicine J.)     Open Access   (Followers: 1)
Public Health and Preventive Medicine Archive     Open Access   (Followers: 1)
Bumi Lestari J. of Environment     Open Access  
E-Jurnal Akuntansi     Open Access  
Jurnal Biologi Udayana     Open Access  
Jurnal Farmasi Udayana     Open Access  
Jurnal BETA (Biosistem dan Teknik Pertanian)     Open Access  
Jurnal Rekayasa dan Manajemen Agroindustri     Open Access  
Piramida     Open Access  
Jurnal Kimia (J. of Chemistry)     Open Access  
Indonesian J. of Legal and Forensic Sciences     Open Access  
Kertha Patrika     Open Access  
Jurnal Destinasi Pariwisata     Open Access  
Lingual : J. of Language and Culture     Open Access  
Jurnal Arsitektur Lansekap     Open Access  
Buletin Fisika     Open Access  
Intl. J. of Engineering and Emerging Technology     Open Access  
Jurnal Analisis Pariwisata     Open Access  
Udayana J. of Law and Culture     Open Access  
J. of Electrical, Electronics and Informatics     Open Access  
Jurnal IPTA     Open Access  
Jurnal Kepariwisataan dan Hospitalitas     Open Access  
Jurnal Ilmu Komputer     Open Access  
Lontar Komputer : Jurnal Ilmiah Teknologi Informasi     Open Access  
JBN (Jurnal Bedah Nasional)     Open Access  
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi)     Open Access  
Intisari Sains Medis     Open Access  
Jurnal Energi Dan Manufaktur     Open Access  
Jurnal Ilmiah Mahasiswa SPEKTRUM     Open Access  
Jurnal Udayana Mengabdi     Open Access  
Ecotrophic : J. of Environmental Science     Open Access  
Ruang-Space: Jurnal Lingkungan Binaan (J. of The Built Environment)     Open Access  
Cakra Kimia (Indonesian E-J. of Applied Chemistry)     Open Access  
Similar Journals
Journal Cover
Jurnal Ilmiah Akuntansi dan Bisnis
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2302-514X - ISSN (Online) 2303-1018
Published by Universitas Udayana Homepage  [68 journals]
  • Determinants and Consequences of Student Learning Satisfaction During
           Covid-19 Pandemic

    • Authors: Arfah Habib Saragih, Joansyah Adwie, Adang Hendrawan
      Pages: 1 - 19
      Abstract: This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed. Keywords:  student perception, online learning, student satisfaction,   student performance, intention to use, covid-19 pandemic
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p01
      Issue No: Vol. 16, No. 1 (2021)
  • Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in
           Nigeria: A Quantile Regression Approach

    • Authors: Francis Chinedu Egbunike, Ardi Gunardi, Udunze Ugochukwu, Atang Hermawan
      Pages: 20 - 44
      Abstract: The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company. Keywords: corporate governance mechanisms, tax avoidance, quantile regression
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p02
      Issue No: Vol. 16, No. 1 (2021)
  • Determinant of The Corporate Social Responsibility Disclosure: Evidence of
           Indonesian Manufacturing Companies

    • Authors: Arfan Ikhsan, Nurlaila Nurlaila, Herkulanus Bambang Suprasto, Febi Yanti Batubara
      Pages: 71 - 83
      Abstract: Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p05
      Issue No: Vol. 16, No. 1 (2021)
  • Bank Risk Profile and Credit Growth in Indonesia

    • Authors: Etty Gurendrawati, Hera Khairunnisa, I Gusti Ketut Agung Ulupui, Trisni Suryarini, Adam Zakaria
      Pages: 84 - 95
      Abstract: Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016 to 2018, were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia. Keywords:   risk profile, credit growth, credit risk, market risk, liquidity risk
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p06
      Issue No: Vol. 16, No. 1 (2021)
  • Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting
           Moderated by Integration Of Technology Industry 4.0

    • Authors: Agoestina Mappadang, Yuliansyah Yuliansyah
      Pages: 96 - 114
      Abstract: This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting. Keywords:  fraud triangle, technology industry, pressure, opportunity, rationalization
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p07
      Issue No: Vol. 16, No. 1 (2021)
  • Moderation of Contingency Factors on the Effect of Fiscal Decentralization
           Inequality between Regencies/Cities in the Province of Bali

    • Authors: Anak Agung Ngurah Bagus Dwirandra
      Pages: 137 - 153
      Abstract: Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifically, this research aims to examine the moderating effect of contingent factors, such as regional spending, private investment, and general allocation funds, on fiscal decentralization. Secondary data published on the local government/municipal government website and Bali provincial statistics agency were used. Data were analyzed using moderated regression analysis techniques. Results conclude that fiscal decentralization has no significant negative effect on inequality between regions. Both regional expenditures and general allocation funds are unable to moderate the negative effect of fiscal decentralization on inequality between regions. On the other hand, private investment moderates the negative effect of fiscal decentralization on inequality between regions. Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds.
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p09
      Issue No: Vol. 16, No. 1 (2021)
  • Analysis of Creating Shared Value in the Food and Beverage Industry

    • Authors: Erwin Saraswati
      Pages: 154 - 162
      Abstract: This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic conditions in communities in which the company sells and operates. It is considered an enhanced version of CSR, which emphasizes the synchronization between social and economic progress. Thirteen listed food and beverage companies in Indonesia from 2015 to 2017 were analyzed, resulting in 39 firm-year observations. We conducted a content analysis on the sample CSR reports using Drozdz et al.’s (2015) indicators. Our analysis showed that companies created value mostly for their customers, since customers are especially important for these firms because of their prominent nature. The result supports the legitimacy theory, which stated that companies need to align their operations with the expectations of the society they operate in order to survive. In addition, the result suggests that food and beverage companies need to start creating more shared values for the society, their employees, the environment, and their suppliers. The CSV concept can be a strategic practice for companies. Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p10
      Issue No: Vol. 16, No. 1 (2021)
  • British-Qualified Accountants Outside the UK: Post-Brexit Case

    • Authors: Ousman Jallow, Zaenal Fanani, Hamidah Hamidah
      Pages: 163 - 172
      Abstract: This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through interview and collation of previous research articles, reports magazine, and other secondary source of data. Results revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service across borders, as the number of those who carry out such work may be quite small. This paper hopes to serve as a useful insight for stakeholder discussions, such as practitioners and standard setters, and in making decisions on strategy in the medium term and the regulation of the accountancy and audit profession post-Brexit. As the shape of Brexit becomes more explicit, the Financial Reporting Council's primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession. Keywords: Brexit; Accountants; European Union; United Kingdom
      PubDate: 2021-01-26
      DOI: 10.24843/JIAB.2021.v16.i01.p11
      Issue No: Vol. 16, No. 1 (2021)
  • Sustainable Banking and Bank Performance

    • Authors: Lilik Handajani, Akram Akram, Ahmad Rifai
      Pages: 173 - 186
      Abstract: This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups. Keywords:  sustainable banking, bank performance,  bank characteristic
      PubDate: 2021-01-05
      DOI: 10.24843/JIAB.2021.v16.i01.p12
      Issue No: Vol. 16, No. 1 (2021)
  • Sustainability Balanced Scorecard and Management Communication in
           Evaluating A Company‚Äôs Performance

    • Authors: Desak Nyoman Sri Werastuti
      Pages: 45 - 59
      Abstract: This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainability balanced scorecard in increasing the manager's bonus award decisions. Laboratory experiment was carried out on 94 students of accounting, Faculty of Economics, Ganesha University of Education. Results show that the use of the SBSC influences in evaluating performance. In addition, environmental perspective and the high level of management communication have a significant influence on the decision of managers on bonus allocation. Keywords:   environmental perspective, sustainability balanced scorecard, management communication, performance evaluation. 
      PubDate: 2020-06-02
      DOI: 10.24843/JIAB.2021.v16.i01.p03
      Issue No: Vol. 16, No. 1 (2020)
  • Earnings Management in Companies that Missed and Beat Analyst Consensus

    • Authors: Ni Made Cesya Pratiwi, Dewa Gede Wirama
      Pages: 60 - 70
      Abstract: The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of 28 companies observed for four quarters. The final sample in the analysis consists of 94 observations (firm-quarters). The independent sample t-test is used for data analysis. Results show that companies that missed analyst consensus have greater discretionary accrual than the group of companies that beat analyst consensus. Therefore, differences in earnings management between companies that missed and beat analyst consensus exist. Companies that missed analyst consensus are more inclined to conduct earnings management in the following period. This finding opens the possibility to develop a new hypothesis in the positive accounting research framework. Keywords: Analyst Consensus; Missed and Beat; Earnings Management.
      PubDate: 2020-06-26
      DOI: 10.24843/JIAB.2021.v16.i01.p04
      Issue No: Vol. 16, No. 1 (2020)
  • Public Accounting Research and Theories: A Literature Review

    • Authors: Faiz Zamzami, Mukhlis Mukhlis
      Pages: 115 - 136
      Abstract: The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed. Keywords: Public Accounting, Literature Review, Theory.
      PubDate: 2020-06-26
      DOI: 10.24843/JIAB.2021.v16.i01.p08
      Issue No: Vol. 16, No. 1 (2020)
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