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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Bisnis JAM : Jurnal Aplikasi Manajemen JBTI : Jurnal Bisnis : Teori dan Implementasi Professional : Jurnal Komunikasi dan Administrasi Publik MIX : Jurnal Ilmiah Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Management Research JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MABIS: Manajemen dan Bisnis Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Journal of Enterprise and Development (JED) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal E-Bis: Ekonomi Bisnis Jurnal Darma Agung Asian Management and Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi IJFBP International Journal of Family Business Practices Journal of Business Studies and Management Review Journal Publicuho Journal of Applied Management and Business Administration TGO Journal of Community Development Indonesian Journal of Strategic Management (IJSM)
Johan, Ahmad
Universitas Langlang Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Journal : Jurnal Akuntansi

 1 
An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs Nuraliati, Ayke; Astuti, Ayi; Ali Januarty, Tamy; Johan, Ahmad; Sudarmadi, Dedi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art5

Abstract

In an increasingly competitive business environment, high-quality accounting information is crucial for companies seeking improved performance—particularly small and medium-sized enterprises (SMEs) in the manufacturing sector. Accounting information quality not only influences internal decision-making but also fosters trust among stakeholders, including investors, creditors, and business partners. This study aims to examine the roles of innovation capability, risk propensity, moral standards, knowledge management, and the management accounting information system (MAIS) in shaping accounting information quality and financial performance. Data were collected through 318 questionnaires distributed to general managers, financial managers, chief accountants, and internal auditors in randomly selected manufacturing companies in Bandung City. The data were analyzed using the SEM-PLS approach to test the relationships among the studied variables. The results indicate that innovation capability, risk propensity, moral standards, and knowledge management significantly influence both the management accounting system and the quality of accounting information. In turn, the management accounting system and accounting information quality significantly affect financial performance. Based on these findings, this study recommends that company management adopt modern MAIS, as it is a critical component for achieving competitive advantage and long-term survival in today’s market.
Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance Sari, Diana; Johan, Ahmad
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art5

Abstract

Recently, public opinion regarding tax avoidance has become unbreakable; and issues related to tax institutions are disrupting tax revenues. Tax avoidance leads to an issue that still requires resolution and is firmly entrenched among the business community in developed countries. The small and medium business sector refers to a sector that is involved in aggressive tax avoidance practices. Thus, tax can be accepted as a problem to achieve sustainability. This research applies a fiscal psychology theory approach with a survey approach on 150 MSME owners in Bandung City, West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung. Apart from that, this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge, especially in the context of taxation and business performance, and for practitioners, especially business owners. It can be a consideration that compliance in paying taxes is an essential factor in achieving business performance.
Co-Authors Adi Utama Agus Rahayu Ali Januarty, Tamy An-Nisa Diana Andri Rianawati ANI SURTIANI Ani Yunaningsih Atep - Suhendar Ayi Astuti Ayke Nuraliati Ayuningtyas Yuli Hapsari Barkah Rosadi Cecep Suarha Dessy Isfianadewi Diana Sari Dzauharoh, Shinta Euis Eka Pramiarsih Febrianti, Resti Ferry Arfiansyah Fitriana, Nahda Fitriyani Fitriyani Ginanjar Wira Saputra Hadi, Faizal Susilo Handrian, Feby Ariel Heny Hendrayati Hidayat, Muhamad Hidayat, Yosep Rahman Imanirrahma Salsabil Irfan Dzulfikar Krishti, Aghnia Kurniawati Kurniawati Kusumawardana, Mohammad Fauzi Leny Hartati Lili Adi Wibowo Lufni Ramdiani Mariana F, R. Adjeng Maya Sari, Nur Zeina Mayasari Mayasari Mirza Abdi Khairusy Muafi - Muafi Ni Luh Laksmi Rahmantari Nisa Aprilianti Nita Kanya Nugraha Nugraha Oktavian, Rizky Ferari Oktavian, Rizky Ferrari Praptika Jaya, Adi Prasetyo Hadi Prihadi, M Dana Puspo Dewi Dirgantara R. Iim Takwim Rahmayanti, Rima Ratih Hurriyati Riza Bahtiar Sulistyan Satriawan, Budhi Satriawan, Budhie Satyawisudarini, Inne Sondari, Tanty Sri Astuti Pratminingsih Sriwardani . Sriwardini Sriwardini Sudarmadi, Dedi Suhada Suhada Suhada Suhada SUMA, Dewi Suryanto Suryanto Susilawati, Susilawati Tezza Adriansyah Anwar Tezza Adriansyah Anwar Tuti Asmala Yuli Rachmawati Yuliawati, Ayu Khrisna Zulganef Zulganef