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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia Winarsih Winarsih; Wiwin Winarti; Zaky Machmuddah; Emiza binti Tahar
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.815 KB) | DOI: 10.24815/jdab.v8i2.21425

Abstract

This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.
Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion Michael Ardho Dewanta; Zaky Machmuddah
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.151 KB) | DOI: 10.24815/jdab.v6i1.10990

Abstract

ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.857 KB) | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders  decision making process
The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia Winarsih, Winarsih; Winarti, Wiwin; Machmuddah, Zaky; Tahar, Emiza binti
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21425

Abstract

This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.
Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion Dewanta, Michael Ardho; Machmuddah, Zaky
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.10990

Abstract

ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Manuari, Ida Ayu Ratih Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta Muchamad Syafruddin MUCHAMAD SYAFRUDDIN Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta