Publisher: Universitas Udayana (Total: 64 journals)   [Sort by number of followers]

Showing 1 - 64 of 64 Journals sorted alphabetically
Advances in Tropical Biodiversity and Environmental Sciences     Open Access   (Followers: 3)
Agrotrop : J. on Agriculture Science     Open Access   (Followers: 1)
Archive of Community Health     Open Access   (Followers: 1)
Buletin Studi Ekonomi     Open Access   (Followers: 2)
Buletin Veteriner Udayana     Open Access   (Followers: 1)
Bumi Lestari J. of Environment     Open Access  
Cakra Kimia (Indonesian E-J. of Applied Chemistry)     Open Access  
COPING (Community of Publishing in Nursing)     Open Access   (Followers: 1)
E-J. of Cultural Studies     Open Access   (Followers: 1)
e-J. of Linguistics     Open Access   (Followers: 3)
E-J. of Tourism     Open Access   (Followers: 8)
E-Jurnal Agroekoteknologi Tropika (J. of Tropical Agroecotechnology)     Open Access  
E-Jurnal Akuntansi     Open Access  
E-Jurnal Ekonomi dan Bisnis Universitas Udayana     Open Access  
E-Jurnal Ekonomi Pembangunan Universitas Udayana     Open Access  
E-Jurnal Manajemen Universitas Udayana     Open Access  
E-Jurnal Medika Udayana     Open Access  
Ecotrophic : J. of Environmental Science     Open Access  
Indonesia Medicus Veterinus     Open Access  
Indonesian J. of Legal and Forensic Sciences     Open Access  
Intisari Sains Medis     Open Access  
Intl. J. of Engineering and Emerging Technology     Open Access  
itepa : Jurnal Ilmu dan Teknologi Pangan     Open Access  
J. of Food Security and Agriculture     Open Access   (Followers: 1)
J. of Health Sciences and Medicine     Open Access  
J. of Marine and Aquatic Sciences     Open Access   (Followers: 2)
J. of Veterinary and Animal Sciences     Open Access  
JBN (Jurnal Bedah Nasional)     Open Access  
Jurnal Analisis Pariwisata     Open Access  
Jurnal Arsitektur Lansekap     Open Access  
Jurnal BETA (Biosistem dan Teknik Pertanian)     Open Access  
Jurnal Biologi Udayana     Open Access  
Jurnal Destinasi Pariwisata     Open Access  
Jurnal Ekonomi Kuantitatif Terapan     Open Access  
Jurnal Energi Dan Manufaktur     Open Access  
Jurnal Ergonomi Indonesia (The Indonesian J. of Ergonomic)     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Mahasiswa SPEKTRUM     Open Access  
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi)     Open Access  
Jurnal Ilmu dan Kesehatan Hewan (Veterinary Science and Medicine J.)     Open Access   (Followers: 1)
Jurnal Ilmu Komputer     Open Access  
Jurnal IPTA     Open Access  
Jurnal Kepariwisataan dan Hospitalitas     Open Access  
Jurnal Kimia (J. of Chemistry)     Open Access  
Jurnal Magister Hukum Udayana (Udayana Master Law J.)     Open Access  
Jurnal Master Pariwisata (J. Master in Tourism Studies)     Open Access  
Jurnal Matematika     Open Access  
Jurnal Rekayasa dan Manajemen Agroindustri     Open Access  
Jurnal Spektran     Open Access  
Jurnal Udayana Mengabdi     Open Access  
Jurnal Veteriner     Open Access   (Followers: 1)
Kertha Patrika     Open Access  
Lingual : J. of Language and Culture     Open Access  
Linguistika : Buletin Ilmiah Program Magister Linguistik Universitas Udayana     Open Access   (Followers: 1)
Lontar Komputer : Jurnal Ilmiah Teknologi Informasi     Open Access  
Majalah Ilmiah Peternakan     Open Access   (Followers: 1)
Majalah Ilmiah Teknologi Elektro : J. of Electrical Technology     Open Access   (Followers: 1)
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan     Open Access  
Piramida     Open Access  
Public Health and Preventive Medicine Archive     Open Access   (Followers: 1)
Ruang-Space: Jurnal Lingkungan Binaan (J. of The Built Environment)     Open Access  
Simbiosis : J. of Biological Sciences     Open Access  
Sport and Fitness J.     Open Access   (Followers: 4)
Udayana J. of Law and Culture     Open Access  
Similar Journals
Journal Cover
Jurnal Ilmiah Akuntansi dan Bisnis
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2302-514X - ISSN (Online) 2303-1018
Published by Universitas Udayana Homepage  [64 journals]
  • How Corporate Governance Practices Affect the Cost of Debt: A
           Cross-Country Comparison of Pakistan and India

    • Authors: Muhammad Umair Nazir
      Pages: 187 - 198
      Abstract: This study empirically examines the association between corporate governance practices and the cost of debt in Pakistan and India. By law, both Pakistani and Indian firms are required to publish their annual reports with recommended Corporate Governance Codes. Corporate governance practices were pivotal in the U.S. stock market crash of 1929. In this study, we used data from 2014 to 2017 of published compliance from 100 nonfinancial companies in Pakistan and India. This study discloses the essentiality of better corporate governance to decrease the cost of debt and offers additional empirical evidence through a comparative analysis of the links between corporate governance and the cost of debt in Pakistan and India. Keywords: corporate governance, cost of debt, Pakistan, India
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p01
      Issue No: Vol. 16, No. 2 (2021)
  • The Effect of Financial Condition on Firm Value: A Comparative Study

    • Authors: Dwiyanjana Santyo Nugroho
      Pages: 199 - 217
      Abstract: This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference technique. The study uses data from the company’s interim financial reports for the first and second quarters of 2018, 2019, and 2020. We found that firm size and leverage influence firm values. This applies to companies in the affected sectors, such as hotel, restaurant, and tourism sub-sectors, and unaffected sectors, such as health, pharmacy, and telecommunication sub-sectors. We also found that firm values in affected and unaffected sectors, before and during COVID-19, do not significantly differ. Keywords: COVID-19, financial condition, firm value
      PubDate: 2021-05-10
      DOI: 10.24843/JIAB.2021.v16.i02.p02
      Issue No: Vol. 16, No. 2 (2021)
  • The Emancipation of Household Accounting: A [Non]-Feminist Critical Study
           of Tjoet Njak Dien

    • Authors: Febrina Nur Ramadhani, Lilik Purwanti, Aji Dedi Mulawarman
      Pages: 218 - 233
      Abstract: This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality. Keywords:   feminism, gender, household accounting
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p03
      Issue No: Vol. 16, No. 2 (2021)
  • Uncovering of Potential Fraud in the Preparation of Village Planning and
           Budgeting Documents in Madura

    • Authors: Tarjo Tarjo, Yustin Nur Faizah, Moh. Toyyib, Eklamsia Sakti, Heindrika Eka Pramudita
      Pages: 234 - 246
      Abstract: This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. Keywords:   documents, planning, budgeting, village  
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p04
      Issue No: Vol. 16, No. 2 (2021)
  • The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent
           Financial Reporting in Indonesia

    • Authors: Ardhi Nugraha Putra, Agung Dinarjito
      Pages: 247 - 263
      Abstract: This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a twofold comparative annual study from companies not subject to sanctions in the same reporting year and industry type. The sample was selected using a purposive sampling method. The data was analyzed using the logistic regression analysis. The test results prove that pressure, opportunity, and rationalization in the fraud pentagon can be used to detect bogus financial reporting. The results reveal that the F-score model is unsuitable for hypothesis testing; consequently, some variables should be eliminated. Therefore, the F-score model has limited usefulness in detecting counterfeit financial reporting in Indonesia. Keywords: F-Score, accounting fraud, fraud detection, fraud pentagon, fraudulent financial reporting
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p05
      Issue No: Vol. 16, No. 2 (2021)
  • Management of Unexpected Expenditures for Covid-19 in Local Government

    • Authors: Yesi Mutia Basri, Hariadi Hariadi, Ode Asra
      Pages: 264 - 278
      Abstract: This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies. Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p06
      Issue No: Vol. 16, No. 2 (2021)
  • Moderation of Financial Constraints in Transfer Pricing Aggressiveness,
           Income Smoothing, and Managerial Ability to Avoid Taxation

    • Authors: Hanung Adittya Aristyatama, Agus Bandiyono
      Pages: 279 - 297
      Abstract: This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effects of transfer pricing aggressiveness on tax avoidance. Financial constraints strengthened the positive effects of income smoothing and the negative effects of managerial ability on tax avoidance. This study provides input to the tax authorities in formulating policies, as well as input for risk analysis on tax potential. Keywords: transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p07
      Issue No: Vol. 16, No. 2 (2021)
  • Implementation of Good Governance in Komodo National Park Management: A
           Case Study

    • Authors: I Gde Sudiartha, I Putu Sudana, Anak Agung Ngurah Bagus Dwirandra, I Gde Ary Wirajaya
      Pages: 298 - 316
      Abstract: This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation, interviews, and documentation. The results revealed that the Komodo National Park applies the principles of good governance, transparency, accountability, responsibility, independence, and fairness. Study findings also contribute benefits, ideas, and studies, which provide reference for and contribution to the management and stakeholders in conducting governance roles, especially for National Park management.  Keywords:   good governance, management, national park
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p08
      Issue No: Vol. 16, No. 2 (2021)
  • Does Financial Performance Drive Environmental Disclosure and
           Environmental Cost' Evidence from Indonesia

    • Authors: Rima Kusuma Rini, Desi Adhariani
      Pages: 317 - 331
      Abstract: This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression.  This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure.  The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p09
      Issue No: Vol. 16, No. 2 (2021)
  • The Moderation Effect of Religiosity on The Effect of Moral Equity to
           Auditor Ethical Behavior

    • Authors: Anastania Balqis, Zaenal Fanani
      Pages: 332 - 342
      Abstract: This research aimed to obtain the information and empirical evidence on the moderation effect of religiosity on the effect of moral equity to auditor ethical behavior. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software WarpPLS 5.0. The results of this research indicate that religiosity is proved to have significant positive effect on the effect of moral equity to auditor ethical behavior. This finding can be useful for an auditor to be able to understand that there are several factors which can influence and strengthen ethical behavior.
      PubDate: 2021-06-30
      DOI: 10.24843/JIAB.2021.v16.i02.p10
      Issue No: Vol. 16, No. 2 (2021)
  • Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and
           Firm Value

    • Authors: Monica Monica, Fransiskus Eduardus Daromes, Suwandi Ng
      Pages: 343 - 358
      Abstract: This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth. Keywords: women on boards, carbon emissions disclosure, firm value
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p11
      Issue No: Vol. 16, No. 2 (2021)
  • Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A
           Phenomenological Study

    • Authors: Siti Rodliyah, Ali Djamhuri, Yeney Widya Prihatiningtias
      Pages: 359 - 372
      Abstract: The objective of this study is to reveal the sense of accountability at Nurul Haromain Islamic boarding school. Qualitative method and interpretive paradigm were used to understand and explain the accountability practice phenome, and phenomenological approach was used to reveal the sense of accountability based on the experience of individuals, in this case the administrators of the school. This study finds that the sense of accountability is very contextual depending on the space and time as well as individuals who sense it. For the school administrators, accountability is practiced upon the amanah (mandate) that the school should serve as a dakwah institution and the manager of community’s fund in the form of community services and proper financial management. The implication of such accountability is ensured by their faith quality and the enforcement of ethics and morality by human resource seasoned in Islamic boarding school environment. Keywords: accountability, mandate, phenomenology, Islamic boarding school
      PubDate: 2021-07-25
      DOI: 10.24843/JIAB.2021.v16.i02.p12
      Issue No: Vol. 16, No. 2 (2021)
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