Jurnal Penelitian
Jurnal Akuntansi Bisnis & Ekonomi (JABE)
Jurnal Akuntansi Bisnis & Ekonomi merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Widyatama. Jurnal Akuntansi Bisnis & Ekonomi (JABE) didirikan untuk meningkatkan kualitas jurnal, data dan informasi yang diperlukan untuk kepentingan akademis dan profesional khususnya bidang akuntansi. Jurnal Akuntansi, Bisnis dan Ekonomi ini meliputi bidang keilmuan akuntansi; sistem informasi akuntansi; auditing; pajak; bisnis; manajemen dan kelimuan ekonomi. JABE terbit dua kali dalam satu tahun yaitu bulan Maret dan bulan September.
| No | Judul Penelitian | Penulis 1 | Penulis 2 | Penulis 3 | Penulis 4 | Penulis 5 | Penulis 6 | Nama Jurnal | Tahun |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Can Corporate Social Responsibility Turn an Asset into A Profit Boosting? | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | SENDI GUSNANDAR ARNAN, S.E., M.M., AK., C.A. | Dania Novira Hartiandini | International Journal of Psychosocial Rehabilitation | 2019-2020 | |||
| 2 | Effect of Profitability on Stock Returns of Companies in the Food and Beverage Sector in Indonesia | YOGO HERU PRAYITNO, S.E., M.Si. | SURYANA, S.E., M.AK. | TRIA APRILIANA, S.E., M.SI. | International Journal of Psychosocial Rehabilitation | 2019-2020 | |||
| 3 | KNOW YOUR CUSTOMER PRINCIPLES (PMPJ) IN PREVENTING CRIMINAL ACT OF MONEY LAUNDERING (Study Of Literature) | RINI SUSIANI, S.E., M.AK., AK., C.A. | SYAFDINAL, S.E., M.M., AK. | INGRID LARASATI AGUSTINA, S.E., M.AK. | SYAKIEB ARSALAN, S.E., M.M. | International Journal of Psychosocial Rehabilitation | 2019-2020 | ||
| 4 | Do the performance of companies In Indonesia are disrupted because of the covid-19 Pandemic | Wahyudin Fitriaman | Ghinayah Amalia | Dhea Mayang Lestari | Dewi Rahayu | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Journal Solid State Technology | 2020-2021 | |
| 5 | Does the Company’s Performance Effect on the Sustainability Report | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Journal Solid State Technology | 2020-2021 | |||||
| 6 | Effect of Company Performance on Inflation During the Beginning of the COVID 19 Pandemic (Empirical Study of Transportation Sector Companies Listed on the Indonesia Stock Exchange | Nadillah Leica Sofianiswah | Ega Fitriana | Reska Rahmawati Sudia | Elya Choerun Nisa | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Journal Solid State Technology | 2020-2021 | |
| 7 | FACTORS AFFECTING DIVIDEND POLICIES IN PROPERTY AND REAL ESTATE SECTOR COMPANIES | Ari Sudrajat | Derly Ronauli | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | Psychology and Education Journal | 2020-2021 | |||
| 8 | Firm Size and Profitability on Corporate Income Tax | CITRA MARIANA, S.PD., M.AK. | YATI MULYATI, HJ., S.E., M.AK., AK., C.A. | Journal Solid State Technology | 2020-2021 | ||||
| 9 | The Role of the Audit Committee, Independent Commissioners Towards Corporate Value | RINI SUSIANI, S.E., M.AK., AK., C.A. | INGRID LARASATI AGUSTINA, S.E., M.AK. | SYAKIEB ARSALAN, S.E., M.M. | CITRA MARIANA, S.PD., M.AK. | Journal Solid State Technology | 2020-2021 | ||
| 10 | The Effect of Price to Book Value (PBV) on Shares Returns in Property Corporates Listed at the Indonesia Stock Exchange (IDX) for the Period of 2016-2018 | YOGO HERU PRAYITNO, S.E., M.Si. | Journal Solid State Technology | 2020-2021 | |||||
| 11 | TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies | CITRA MARIANA, S.PD., M.AK. | YATI MULYATI, HJ., S.E., M.AK., AK., C.A. | DIAH ANDARI, S.E., M.ACC., AK. | HESTY JUNI TAMBUATI SUBING, S.E., M.AK. | RINI SUSIANI, S.E., M.AK., AK., C.A. | International Journal of Psychosocial Rehabilitation | 2019-2020 | |
| 12 | The Effect of Activity Ratio on Profitability in Automotive Companies and Components Registered on the IDX | YOGO HERU PRAYITNO, S.E., M.Si. | DJOKO S. ROESPINOEDJI, S.E., PG. DIP. | International Journal of Psychosocial Rehabilitation | 2019-2020 | ||||
| 13 | The Effect Of Cash Ratio And Receivable Turnover On Net Profit Margin Study on Industry of Consumer Goods Companies that’re listed on the ISX at the term of 2016-2018 | YOGO HERU PRAYITNO, S.E., M.Si. | MOHD HAIZAM MOHD SAUDI, PROF., DR. | International Journal of Psychosocial Rehabilitation | 2019-2020 | ||||
| 14 | THE EFFECT OF DER ON STOCK RETURN IN MANUFACTURING COMPANIES OF CONSUMPTION INDUSTRIAL GOODS SECTOR | YOGO HERU PRAYITNO, S.E., M.Si. | MOHD HAIZAM MOHD SAUDI, PROF., DR. | Obsatar Sinaga | International Journal of Psychosocial Rehabilitation | 2019-2020 | |||
| 15 | The Effect of Profitability Ratio, Liquidity, Ratio and Leverage Ratio to Financial Distress (Studies at Textile and Garment Companies Listed on The Indonesia Stock Exchange 2012-2016) | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | Erdiana Nur Aidina | International Journal of Psychosocial Rehabilitation | 2019-2020 | ||||
| 16 | Influence of Taxpayer Awareness And Taxation Sanctions on Taxpayer Compliance | Christina Sari Ayu | M Dandy Hendriansyah | Triwani Panjaitan | Yoan Fefi Berliani | CITRA MARIANA, S.PD., M.AK. | Journal Solid State Technology | 2020-2021 | |
| 17 | THE AFFECTING FACTORS OF BANKING PROFITABILITY | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | Toha Baharudin Yusuf | Firda Aliyani Rahayu | Hesty Utami Putri | Oneng Supartika | Journal Solid State Technology | 2020-2021 | |
| 18 | “The Influence Of Internal Audit Toward Fraud Prevention In One Of Banks In Bandung” | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | SENDI GUSNANDAR ARNAN, S.E., M.M., AK., C.A. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | ||||
| 19 | Does Capital Intensity And Profitability Affect Tax Aggressiveness? | CITRA MARIANA, S.PD., M.AK. | HESTY JUNI TAMBUATI SUBING, S.E., M.AK. | YATI MULYATI, HJ., S.E., M.AK., AK., C.A. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 20 | Factors Affecting Audit Quality (Survey at Public Accounting Firms in Bandung and Jakarta) | RINI SUSIANI, S.E., M.AK., AK., C.A. | HESTY JUNI TAMBUATI SUBING, S.E., M.AK. | CITRA MARIANA, S.PD., M.AK. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 21 | Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency) | RINI SUSIANI, S.E., M.AK., AK., C.A. | PAULUS SUGIANTO YUSUF, S.E., M.T. | SUPRIYANTO ILYAS, H. S.E., M.SI., AK., C.A. | SYAFDINAL, S.E., M.M., AK. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | ||
| 22 | Implementation Of Psak 73 Leases and Its Impact on Company’s Financial Performance (Case Study at Pt X Bandung) | RINI SUSIANI, S.E., M.AK., AK., C.A. | Jenti Cypriana BR H | Nikodemus | Renaldi Tri Ramaputra | Rivan Faizal Ramdhani | Bintang Purnomo Adji | Review Of International Geographical Education | 2020-2021 |
| 23 | Independence, Professionalism And Auditor’S Ability In Detecting Fraud (Pt. Telkom Bandung) | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | MOHD HAIZAM MOHD SAUDI, PROF., DR. | Prof. Dr. Obsatar Sinaga | PAL.ARCH Journal (Scientific Journal In Palaentology and Egyptology) | 2020-2021 | |||
| 24 | Leverage And Profitability on Tax Avoidance: Evidence on Mining Sector Companies Listed on The Indonesia Stock Exchange (Idx) | CITRA MARIANA, S.PD., M.AK. | Shearly Apriliasari Riyadi | Lisa Silvi Listiani Fauzi | Syifa Afnida Khairunnisa | Karisma Mutisania | Rangga Yudhistira | Review Of International Geographical Education | 2020-2021 |
| 25 | The Company Size Effect and Leverage On Delay of Audit (Study On Corporates of Manufacturing Listed at The Idx In 2016-2018) | YOGO HERU PRAYITNO, S.E., M.Si. | Anselma Hia | Alfin Nurrohim Akbar | Miranti Widya Lestari | Salma Ramadhani Jamaludin | Sekar Ayu Putri Rachmanto | Review Of International Geographical Education | 2020-2021 |
| 26 | THE EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | Muhammad Abdu | Arif Fahrudin Ginting | Review Of International Geographical Education | 2020-2021 | |||
| (Study on IDX Food and Beverage Sub-Sector Manufacturing Companies for the 2015 – 2020 Period) | |||||||||
| 27 | The Effect of Profitability on the Value of Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange | YOGO HERU PRAYITNO, S.E., M.Si. | Obsatar Sinaga | ROESHARTONO, S.T., M.C.E.M., M.B.A. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 28 | The Influence Of Company Wealth On The Ability To Generate Profits In The Banking Industry In Indonesia 2015-2019 | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | SENDI GUSNANDAR ARNAN, S.E., M.M., AK., C.A. | MOHD HAIZAM MOHD SAUDI, PROF., DR. | PAL.ARCH Journal (Scientific Journal In Palaentology and Egyptology) | 2020-2021 | |||
| 29 | Analysis Of Covid-19 Tax Incentives On Tax Revenues | DIANA SARI, DR., S.E., M.SI., AK., Q.I.A., C.A., ACPA. | Bima Sa’adilah Hidayat | Eko Dodi Supriatna | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 30 | IMPACT OF Internallcontrollonnfraud Preventionnwith Internal Audit As Moderation (Case Study Pt. Indoprismatama) | DIANA SARI, DR., S.E., M.SI., AK., Q.I.A., C.A., ACPA. | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||||
| 31 | Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing(Empirical Studies on Listed Manufacturing CompaniesIndonesia Stock Exchange period 2012-2019) | DIANA SARI, DR., S.E., M.SI., AK., Q.I.A., C.A., ACPA. | Andre Hermawan | Ulya Fitriana | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 32 | Profesionalisme Auditor and Whistleblowing System against Fake Prevention (Case Study at Pt. Kai Bandung) | DIANA SARI, DR., S.E., M.SI., AK., Q.I.A., C.A., ACPA. | Irman Syahrul | Chelsy Vegah Angline | Review Of International Geographical Education | 2020-2021 | |||
| 33 | The Effect ofLeverage, Profitability andCompany Size on Tax Avoidance(An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019) | DIANA SARI, DR., S.E., M.SI., AK., Q.I.A., C.A., ACPA. | Ratih Kusuma Wardani | Dwirani Fauzi Lestari | Turkish Journal of Computer and Mathematics Education | 2020-2021 | |||
| 34 | ANALYSIS OF FACTORS AFFECTING BANKING LIQUIDITY AND PROFITABILITY: CASE STUDY OF STATE-OWNED BANKS LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2017 – 2019 | EVI OCTAVIA, DR., S.E., M.M., AK., C.A. | Asti Amelia Nur Aziizah | Vioriza Kemala Puteri | Dwita Pamasti | Amanda Permata | Fatan Wira Tama | Central Asia And The Caucasus | 2021-2022 |
| 35 | The effect of the Covid-19 pandemic on the stock market reaction to companies in the Consumer Goods Industry sector on the Indonesia Stock Exchange | Muhamad Fadia Adika Purnama | Lovianda Pratiwi | Robby Azemy | Vanesa Berliani Nugraha | Yunnita sari | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Central Asia And The Caucasus | 2021-2022 |
| 36 | Company financial performance and timeliness financial reporting: | ERIANA KARTADJUMENA, S.E., M.M., PH.D., AK., C.A., CSRS. | Yoga Tantular Rachman | YOGO HERU PRAYITNO, S.E., M.Si. | RADHI ABDUL HALIM R., S.E., M.M., AK., C.A., BKP., CSRA. | DEBBIE CHRISTINE, DR., S.E., M.Si., AK., C.A. | R. AIT NOVATIANI, HJ, S.E., M. SI., AK., C.A. | Review Of International Geographical Education | 2020-2021 |
| Evidence from Indonesia Mining Companies | |||||||||
| 37 | THE IMPACT OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON THE DISCLOSURE OF SUSTAINABILITY REPORT | Hibatun Naeem | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Jurnal Ekonomi, Bisnis & Entrepreneurship | 2019-2020 | ||||
| 38 | THE EFFECT OF WORKING CAPITAL TURNOVER ON PROFITABILITY (EMPIRICAL STUDY OF TEXTILE AND GARMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2018 PERIOD) | Devita Sari | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Majalah Bisnis & IPTEK | 2019-2020 | ||||
| 39 | IMPACT OF OPERATING CASH FLOW ON STOCK RETURNS | Bonifacius Parlin Sumarlin Malau | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | Majalah Bisnis & IPTEK | 2019-2020 | ||||
| 40 | THE EFFECT OF MANAGEMENT CONTROL IN PURCHASE VOLUME ON THE LEVEL OF FOOD INGREDIENTS DAMAGE AT ELCAVANA HOTEL BANDUNG | Asyari Cahyaningtyas | IGNATIUS OKI DEWA BRATA, S.E., M.SI., AK., C.A. | 2019-2020 | |||||
| 41 | Peran Akuntan Dalam Terlaksananya Prinsip Pengungkapan dan Transparansi | E Winarso | YH Prayitno | Kajian Akuntansi: Teori dan Riset | 2022 | ||||
| 42 | Tinjauan Prosedur Penyusunan Anggaran Pendapatan dan Belanja Daerah Kabupaten Bandung | ZK Utami, | YH Prayitno | Parade Riset Akuntansi 7 | 2022 | ||||
| 43 | Peranan Akademisi Dalam Meningkatkan Kualitas Financial Statement Dan Pembinaan Home Industry Produk Karet Dalam Perkembangan Industri 4.0 | IOD Brata | R Gunanta | YH Prayitno | SG Arnan | BI Bayunitri | RR Laksono | Jurnal Akuntansi Bisnis dan Ekonomi (JABE) | 2022 |
| 44 | ABNORMAL RETURNS AROUND THE DATE OF MILITARY INVASION: AN EVENT STUDY BASED ON INTRADAY DATA | YH Prayitno | RA Fikri | D Hermawan | The Seybold Report | 2023 | |||
| 45 | Analysis Of Causality Exchange Rate and Export Value In Indonesia (Empirical Study in 1997-2020) | RRL TY | IO Dewabrata | SG Arnan | BI Bayunitri | YH Prayitno | R Gunanta | Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA | 2023 |
| 46 | Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Sub Sektor Properti dan Real Estate tahun 2013-2017 | YH Prayitno | AL Hardika | N Hadian | JURNAL ONLINE INSAN AKUNTAN | 2023 | |||
| 47 | Pengaruh Faktor Keuangan terhadap Manajemen Laba Menggunakan Pendekatan Teori Fraud Triangle | IOD Brata | K Komarudin | Jurnal Computech & Bisnis (e-Journal) | 2022 | ||||
| 48 | THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2021 | NM Haidar | C Mariana | Jurnal Ekonomi | 2023 | ||||
| 49 | Etika dan Sistem Informasi Akuntansi | E Octavia | Kajian Akuntansi: Teori Dan Riset | 2022 | |||||
| 50 | Student Ethics and Performance | E Octavia | T Rina | D Verdania | Jurnal Riset Akuntansi | 2022 | |||
| 51 | PENINGKATAN KAPASITAS EKONOMI KELUARGA MELALUI PEMBERDAYAAN KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN, DI UMKM GARUT | R Tresnawati, | E Octavia | N Hadian | DV Latif | S Arsalan, | MK Mudzakar | Eqien-Jurnal Ekonomi dan Bisnis | 2022 |
| 52 | Inability To Adapt To Environmental Changes Causes the Declining Performance of Indonesia’s Textile Industry | R RACHMAWATI | E OCTAVIA | International Journal of Environmental, Sustainability, and Social Science | 2023 | ||||
| 53 | The Effect of Taxpayer Awareness, Taxpayer Knowledge, Tax Sanctions and Quality of Tax Services on Land and Building Taxpayer’s Compliance | E Octavia | D Restu | T Wulandari | The Seybold Report Journal | 2023 | |||
| 54 | Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Bandung) | SN Hidayat | R Susiani | Journal of Economic, Bussines and Accounting | 2023 | ||||
| 55 | THE EFFECT OF AUDIT TENURE AND CLIENT COMPANY SIZE ON AUDIT QUALITY | YA Sitohang | R Susiani | Jurnal Ekonomi | 2023 | ||||
| 56 | ASSET MANAGEMENT STRATEGY FOR VILLAGE OWNED COMPANIES IN THE FRAMEWORK OF INCREASING VILLAGE REVENUE | AL Hardika, | PS Yusuf | R Susiani, | S Ilyas | S Syafdinal | Jurnal Ekonomi | 2023 |
