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FILSAFAT ILMU DALAM PERKEMBANGAN BASIS STANDAR AKUNTANSI: RULES BASED MENJADI PRINCIPLE BASED Nurlaila Maysaroh Chairunnisa; Khomsiyah Khomsiyah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 19 No 2 (2022): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v19i2.4573

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science.

THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE Anitaria Siregar; Khomsiyah Khomsiyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.12177

ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.

Pengaruh Good Corporate Governance dan Whistleblowing System Terhadap Fraud pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Samuel Sugita; Khomsiyah Khomsiyah
Jurnal sosial dan sains Vol. 3 No. 7 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i7.950

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Whether Environmental Performance Can Strengthen Corporate Governance Relationship To Carbon Emission Disclsoure Ulfa Ulfa; Khomsiyah Khomsiyah
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i1.51

This research aims to examine the impact of the correlation between corporate governance and moderated carbon emission disclosure and environmental performance. This study used secondary data using purposive sampling techniques. Twelve companies met the specified criteria and obtained 60 data during the research period from 2017 to 2021. The data analysis technique used is "Moderated Regression Analysis (MRA)." From the results of research on corporate governance, it negatively affects carbon emission disclosure, and environmental performance negatively affects carbon emission disclosure. Environmental performance deduces the correlation between corporate governance and carbon emission disclosure.

The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia Moh. Haidar Nashrullah; Khomsiyah Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1173

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management. This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.

The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia Moh. Haidar Nashrullah; Khomsiyah Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1173

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management. This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.

UNDERSTANDING GEN Z TAX COMPLIANCE BEHAVIOUR Ervina Kurnia; Khomsiyah Khomsiyah
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2181

This study is to examine the perceptions of Z generations related to peer group influence, digitalization tax service orientation, tax knowledge, and social media platform influence. Changes traditional paradigm of tax compliance in order to improve voluntary tax compliance in Z generation. This research method is a survey method using electronic questionnaires. The respondents (sample) of this study are tax payer with have age under 28 years old. Data was analyzed by using multiple regression analysis. The results of a survey of 142 tax payers indicate that peer group, digitalization tax system, tax knowledge and social media increase tax payer compliance. The contribution of this work is a more brief and straightforward understanding of behavioral accounting, primarily related to the tax compliance of generation Z. In contrast to the overarching goal of prior research , the current study analyzes the impact of tax payer compliance and the other analyze gen Z consumption behavior.

Pelatihan dan Pendampingan Aplikasi Accurate untuk Meningkatkan Literasi Digital Akuntansi Guru SMK di Jakarta Utara Yuana Jatu Nilawati; Khomsiyah Khomsiyah; Asep Hermawan
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 6 No. 1 (2026): Februari - Juli 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v6i1.6966

This community service program aims to enhance the digital accounting literacy of vocational high school (SMK) teachers in North Jakarta through a training and mentoring program using the Accurate accounting application. The main issue addressed is the limited competence of teachers in understanding and applying technology-based accounting cycles, which requires structured intervention through training, hands-on practice, and mentoring activities. This program is significant in supporting the improvement of vocational education quality and preparing students for the demands of a digitally driven workforce. The program employed a mixed-methods approach with a one-group pretest-posttest design. Data were collected from 20 SMK teachers through pretests and posttests, observations, and participant discussions, and analyzed using descriptive quantitative and qualitative thematic approaches. The results show an increase in participants’ understanding, with the average score rising from 55 to 82. In addition, participants demonstrated improved skills in using the Accurate application to prepare financial statements independently. These findings indicate that practice-based training combined with mentoring contributes to improving teachers’ competencies and the quality of accounting learning. It is recommended that this program be expanded through advanced training, broader participant involvement, and integration into the vocational school curriculum to support the digital transformation of vocational education.

The Effectiveness Of Internal Governance In Controlling Tax Risk Haqi Fadillah; Khomsiyah Khomsiyah; Murtanto Murtanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.3271

Main Purpose – This study examine the effectiveness of Internal Governance, which includes Board Risk Oversight, Corporate Governance, and Internal Control Quality, in controlling Tax Risk, with Internal Information Quality as a moderating variable. Method – The analysis employs panel data regression, moderated regression analysis (MRA), and Robustness Test using 230 observations from 46 Financial Sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Main Findings – The results show that Risk Oversight and Corporate Governance effectively control Tax Risk, while Internal Control Quality does not show significant effectiveness. Internal Information Quality also does not moderate the relationship among the main variables. Theory and Practiccal Implications – The findings strengthen Agency Theory and emphasize the importance of supervisory coordination to enhance tax compliance, while providing insights for regulators and financial institutions to reinforce internal governance. Novelty – This study develops a Board Risk Oversight model by adding three effectiveness dimensions, Board of Commissioners, Audit Committe, and Risk Monitoring Committe, which improve the model’s explanatory power for variations in Tax Risk. Keywords: Board Risk Oversight; Corporate Governance; Internal Control Quality; Internal Information Quality; Tax Risk

Analisis Pengaruh Perspektif Manajemen Laba Terhadap Earnings Response Coefficient (ERC) dengan Moderasi Skor Pengungkapan ESG Jauza Nada Alfiyah; Khomsiyah Khomsiyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6343

This study was conducted to examine the effect of earnings management on market responses to earnings announcements, as well as to test the influence of ESG (Environmental, Social, and Governance) disclosure scores as corporate reputation insurance, which is assumed to affect market responses to managed earnings. The main focus is to determine whether a firm's commitment to sustainability can mitigate the potential negative impact of managed earnings on the Earnings Response Coefficient (ERC). This study utilizes 195 observation samples from non-financial public companies in Indonesia listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 observation period, employing the OLS (Ordinary Least Square) method with robust standard errors. The results indicate that earnings management during this period does not directly affect market reactions to the company's announced earnings; however, the company's ESG disclosure score has a significant impact on market reactions. Thus, it is concluded that ESG disclosure by companies serves as a positive signal that is highly valued by the market in the current era of sustainable investment.

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