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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Islamic Accounting and Finance Review AMMA : Jurnal Pengabdian Masyarakat Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Indonesian Journal of Taxation and Accounting DIRASAH: Jurnal Kajian Islam
Jamaluddin Majid
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Journal : Indonesian Journal of Taxation and Accounting

 1 
Pengaruh Volatilitas Penjualan Dan Siklus Operasi Terhadap Persistensi Laba Melalui Non Discretionary Accrual (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar di BEI Tahun 2016-2020) Naslia, Naslia; Jamaluddin Majid; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d1

Abstract

This study aims to examine the effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals in property and real and estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is a quantitative research with a comparative causality approach. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange with purposive sampling technique. The data used in this study is secondary data which is accessed through www.idx.co.id. Data analysis uses path analysis and uses the Sobel test to examine the indirect effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals. The results showed that sales volatility had no effect on non-discretionary accruals, while the operating cycle had an effect on non-discretionary accruals, sales volatility and the operating cycle had an effect on earnings persistence and non-discretionary accruals had an effect on earnings persistence. Meanwhile, the results of the indirect or mediating effect test show that non-discretionary accruals are only able to mediate the operating cycle on earnings persistence
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Muttaqien, Alim Azhari; Jamaluddin Majid; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.249

Abstract

This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
Co-Authors Abd Wahab Abd. Hafid Andi Wawan Mulyawan Apriliani, Rina Awaliah Agustuliani Della Fadhilatunisa Hamid Habbe Harryanto Harryanto Haslinda - Kartini Kahar Kartini Kartini Mediaty Muh Wahyudi Muhammad Kahfi Muhammad Sapril Sardi Juardi Muttaqien, Alim Azhari Muzarrafah Muzarrafah Namla Elfa Syariati Naslia, Naslia Nur Indah Sari Nur Rahma Sari Nurhidayah Sakri Puspita Hardianti Anwar Rezky Nur Aisyah Risma Eka Saputri Sahria Sahria Sonny Santosa Suhartono Suhartono Suriadi Suriadi Teguh Prakoso