Articles
<![CDATA[Earnings Management in Banking Industry And Its Impact on The Firm Value ]]>
<![CDATA[Abbas, Ahmad]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v10n1.p69-84
<![CDATA[This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014. The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.]]>
<![CDATA[Earnings Management in Banking Industry And Its Impact on The Firm Value ]]>
<![CDATA[Abbas, Ahmad]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v10n1.p69-84
<![CDATA[This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014. The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.]]>
<![CDATA[Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Ainun Arizah]]>
<![CDATA[ Asian Journal of Accounting Research Volume 4 Issue 2 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-08-2019-0065
<![CDATA[The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of profit‒loss sharing under stewardship theory.This research employs data of financial statements published by ten sharia commercial banks listed in the Indonesia Financial Services Authority during the period 2011–2016. The data are analyzed into path analysis model using multiple mediators.The result reveals that sharia banks’ marketability in Indonesia tends to be low. Based on the test of significance through Partial Least Square, it is found that marketability has a positive effect on the level of profitability, indicating that market share and concentration of sharia banks positively lead the change on the level of Return on Asset and Return on Equity. This paper further identifies the mediation effects emerged through mudharabah and musharakah. The results point out that mudharabah has a partial effect and musharakah has a competitive effect on the relationship between market share and profitability.This paper can be a decision-maker for Central Bank and Financial Services Authority for encouraging sharia banks to enhance the power market through the mode of finances with profit‒loss sharing.The growth of sharia banks is currently becoming highlight of the literature of sharia banks. This paper provides insights into stewardship theory that sharia banking management provides the concept of the alignment of interest.]]>
<![CDATA[Accountability of Performance Integrated With the Value of Islamic Civilization: The Case of Muhammadiyah University of Makassar ]]>
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Hannani Hannani]]>
<![CDATA[ IJISH (International Journal of Islamic Studies and Humanities) Vol. 2 No. 2 (2019) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.26555/ijish.v2i2.881
<![CDATA[The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance]]>
<![CDATA[Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan ]]>
<![CDATA[Achdian Anggreny Bangsawan]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1481
<![CDATA[This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion.]]>
<![CDATA[EARNINGS FRAUD AND FINANCIAL STABILITY ]]>
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.01.010
<![CDATA[Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013. The data consisting of financial statements are processed using descriptive statistics, and the hypotheses are tested using logistic regression. The results of this study reveal that 22 financial statements are indicated earnings fraud. Of all the financial statements, 68 percent suffers from financial distress. This study shows that the firms with the improved financial stability tend to restrain themselves from committing earnings fraud. This study also finds that the firms which experience financial distress have a greater incentive to commit the fraud.]]>
<![CDATA[Kehidupan Keuangan Keluarga Muslim ]]>
<![CDATA[Rini Purnamasari]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v4i2.667
<![CDATA[Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household]]>
<![CDATA[Analyzing The Company’s Work Environment Within the Task Complexity ]]>
<![CDATA[Rini Purnamasari]]>;
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Yana Firana]]>
<![CDATA[ Almana : Jurnal Manajemen dan Bisnis Vol 4 No 2 (2020): Agustus ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana ]]>
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DOI: 10.36555/almana.v4i2.1392
<![CDATA[The job description established in organizational structure is the starting signal to know the firm work environment. If it is operated through a complex job division, the performance quality will not run maximally. This research aims to analyze the work environment through the job description given by the firm. The type of this research is a qualitative under case study approach. This research was conducted in the logistic service firm, namely Sarana Citra Adicarya (SCAc). The data were obtained from the interview, observation, and documentation. The result of this research discloses that the work environment of Sarana Citra Adicarya is less well-integrated, not on time, as well as encourages procrastination so that the employees do not enjoy the job and cannot work for a long time.]]>
<![CDATA[Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia ]]>
<![CDATA[Achdian Anggreny Bangsawan]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i1.1710
<![CDATA[This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified through weaknesses in the accounting and reporting system, the control system of the implementation of revenue and expenditure budget, and the internal control structure, have negative effects on the audit opinion of financial statements. The higher the weaknesses found in the internal control system, the more difficult the local governments to obtain unqualified opinion]]>
<![CDATA[THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK ]]>
<![CDATA[Andi Ayu Frihatni]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v12i2.2059
<![CDATA[This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack]]>
