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AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 516 Documents
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Village Governance Strategy to Mitigate Deforestation for Sustainability. Kusumaningtias, Rohmawati; Putra, Rediyanto; Ilham, Romi; Ulya, Ayu Fitriatul; Laksono, Bayu Rama
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p176-187

Abstract

Introduction/Main Objectives: The study aims to establish a village governance strategy prioritising sustainability and community welfare. Background Problems: The problem of deforestation due to economic reasons is a fundamental reason that looks simple but involves many components. The economic sector impacts culture, macro policies and politics, and the most considerable influence is environmental sustainability. So, significant intervention is needed through appropriate governance, namely based on innovative forest business. Apart from that, the touch of ICT aligns with efforts to increase smart tourism. Novelty: Smart forest tourism that pays attention to sustainability and community welfare. Research Methods: This study utilises a phenomenological approach with the research location in Sambongrejo Village, Bojonegoro Regency, to identify deforestation problems. The study utilises SWOT analysis to determine the village governance strategy through external intervention and smart tourism. The research integrates intentional analysis by combining noema and noesis, followed by epoche to gather data on deforestation issues. Eidetic reduction is then used to distil the essence of consciousness, leading to proposed forest management strategies. These strategies, once implemented, hold the promise of a significantly more sustainable future for the village, confirming the forest management interpretation. Finding/Results: The SWOT analysis emphasises the internal and external factors from humans, nature, policies, and stakeholders that necessitate consideration for strategic steps to mitigate deforestation. Conclusion: The strategic efforts involve external intervention and the implementation of smart tourism, including the stages of smart destination, smart experience, and smart forest business, focusing on rights, incentives, and technology.
Political Connection Moderate Effect of Tax Haven Utilization and Corporate Governance on Tax Aggressiveness Wibisono, Gunawan; Mayangsari, Sekar
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p88-103

Abstract

Introduction/Main Objectives: This research was very relevant to the scope of tax policy, corporategovernance, and accountability, and it had a central role in encouraging improvements in tax practices.Background Problems: This research examines the influence of tax haven utilization and corporategovernance on tax aggressiveness by mediating political connections in manufacturing companies listedon the Indonesia Stock Exchange. Research Methods: This research used quantitative data, and the typeof data researchers use was secondary data. The population in this research was 168 manufacturingcompanies registered on the IDX during the 2019-2022 period. Sampling was done using purposivesampling, and a sample of 144 companies was obtained. Data management in this research uses theStructural Equation Model (SEM) through the smart PLS computer program or application.Finding/Results: The empirical findings show that tax haven utilization does not affect politicalconnections and tax aggressiveness, while corporate governance directly influences tax aggressiveness andpolitical connections. Conclusion: Political connections mediate the relationship between corporategovernance and tax aggressiveness
Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism Assyarofi, Ayu Almas; Ifada, Luluk Muhimatul
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p104-117

Abstract

ntroduction/Main Objectives: This research aims to determine and analyze the influence ofbusiness processes on the quality of financial reports. Background Problems: Business processeson the quality of financial reports were done through the mediation of the Accounting InformationSystem (AIS). Research Methods: The data used in this study were primary data obtained from theresponses of respondents to questionnaires sent to managers and accounting and finance staff invocational education in Tegal. The data analysis method used was descriptive verification with aquantitative approach. Data were processed using SmartPLS software version 4.0.9.5.Finding/Results: The study's results indicated that business processes had a significant favourableinfluence on AIS management. AIS management had a significant favourable influence on the qualityof financial reports, while business processes had a direct, significant favourable influence on thequality of financial reports. Conclusion: AIS had been proven to mediate the influence of businessprocesses on the quality of financial reports
Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials Rosmiwilujeng, Elyza Putri; Made Dudy Satyawan; Paino, Halil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p118-127

Abstract

ntroduction/Main Objectives: This research aims to determine the effect of herding behaviour andexperienced regret on millennials' decisions to invest in crypto assets. In addition, this researchwould explain the investment decisions of crypto assets in urban communities in the Surabaya andSidoarjo areas. Background Problems: The number of crypto asset enthusiasts had increasedsignificantly over the past few years. Commodity Futures Trading Supervisory Agency (BadanPengawas Perdagangan Berjangka Komoditi/BAPPEBTI) noted that crypto investors in Indonesiahad reached 17.25 million people in April 2023. Under these conditions, investors' behaviour can beinfluenced by psychological and emotional factors such as herding behaviour and experiencedregret. Research Methods: The research method used a survey method with a sample of studentsand employees domiciled in the urban areas of Surabaya and Sidoarjo. The analysis technique usedin this research was multiple linear regression analysis using SPSS version 26 software.Finding/Results: The research results showed that herding behaviour and experienced regret had apartially positive effected on millennials' investment decisions in crypto assets. Conclusion: Thenovelty of this research was to explain the differences in crypto asset investment decisions betweenstudents and employees
The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption Saud, Siti Faradila S.; Furqan, Andi Chairil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p128-136

Abstract

Introduction/Main Objectives: This study aims to analyze how far the influence of the implementationof the accrual accounting public sector on the Government and control of corruption could increasegovernment effectiveness. Background Problems: This means that countries that fully adoptedaccrual accounting and had control of corruption (a high Corruption Perception Index score) tend tohave better government effectiveness, and vice versa. Research Methods: Using cross-country datafor 2020 with a final sample of 194 countries. Finding/Results: This study shows that the accrualaccounting public sector and the Corruption Perception Index (CPI) positively affect governmenteffectiveness. Conclusion: Therefore, to increase government effectiveness, it was necessary to makeeffective law enforcement and control strategies to prevent corruption.
The Interactions Price Synchronicity: Connections between Indonesia's Stock Index and Asian Equities Markets Mubarok, Faizul; Wibowo, Martino; Aumeboonsuke, Vesarach; Arifin, Andi Harmoko; Prasetiyo, Yudhi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p25-38

Abstract

Introduction / Main Objectives: This research aims to investigate how other Asian stock markets have affected the Indonesian market and how much of an effect they have had. Background Problems: Looking at the capital market is a way to measure the health and growth of a country's economy. Consequently, a nation will employ a wide range of measures to lessen the impact of potential threats and make the most of its available resources. Research Methods: Using daily time series data from 2010 to 2022, the number of observations in this study reached 2712. This study employs vector autoregression (VAR). Findings/Results: The study's findings indicated that the stock indices of Malaysia and Thailand affected the Indonesian indices. The Indonesian stock market index (IHSG) reacted negatively to the indices of the Philippines (PSEI), Malaysia (KLCI), and South Korea (KOSPI) and positively to those of Hong Kong (HANG SENG), Thailand (SETI), and Japan (NIKKEI). Conclusion: Capital market portfolio diversification allows investors to evaluate alternative investing techniques. It is essential to have a diversified worldwide portfolio while trading on Asian exchanges. The study's findings shed light on the Asian stock market's tendencies and patterns in novel ways.
The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News Zaman, Muhammad Zaki Adriansyah; Supriyono, Edy; Sumarta, Nurmadi Harsa; Joseph, Corina
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p137-150

Abstract

ntroduction/Main Objectives: The study's novelty examines the effect of CSR disclosure on twofactors that appear within the company: internal factors in the form of earnings management bycompany management and external factors in the form of investors’ responses by investors outsidethe company. Background Problems: This study aims to test empirical evidence about the effect ofCSR disclosure on earnings management and investors’ response to the non-financial sector ofcompanies in Indonesia. Research Methods: The research data is sourced from 720 sustainabilityreports and annual report data of non-financial companies listed on the IDX during 2018-2021with a purposive sampling method. Finding/Results: The results showed that CSR disclosure hurtsearnings management and positively affects investors’ responses. Conclusion: This study indicatethat CSR disclosure reflects ethical behaviour so that financial reports are more transparent andearnings management practices will decrease, while CSR disclosure provides a signal in the formof good news that could attract investors to buy company shares.
The Indonesia's Financial Landscape: P2P Loan Growth, Bank Performance and The Covid-19 Connection Kohardinata, Cliff; Suhardianto, Novrys; Tjahjadi, Bambang; Widianingsih, Luky Patricia
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p105-120

Abstract

Introduction/ Main Objectives: This study investigated the impact of peer-to-peer (P2P) loan growth on banking credit growth in Indonesia, specifically focusing on regions with low and high-risk non-performing loan (NPL) banking, both before and during the exogenous shock of the COVID-19 pandemic. Background Problems: The digitalization of the banking industry faces a new challenge caused by start-up companies taking advantage of financial technology (FinTech) to create a new business model and financial innovation that can create financial solutions for the community. Research Methods: The research employed a panel regression model using monthly data from 33 provinces in Indonesia. The data spans from July 2019 to March 2020, representing the period before the COVID-19 pandemic, and from July 2020 to March 2021, covering the pandemic period. Finding / Results: The regression analysis of data from the pre-COVID-19 periods revealed that the P2P loan growth negatively affects the banking credit growth in the provinces with low-risk banking NPLs; while on the contrary, during the COVID-19 pandemic, the P2P loan growth positively affects the banking credit growth in the provinces with high-risk banking NPL. Conclusion: The complementary impact of the P2P platform on banking occurred during the COVID-19 pandemic, but banks must remain vigilant because the P2P platform had become a substitute for banking prior to the COVID-19 pandemic. Therefore, when the COVID-19 pandemic passes and the stimulus from the financial services authority is no longer valid, there are still potentials for the P2P platform to substitute banks in Indonesia.
What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Taufiq, Abd. Rohman; Oktris, Lin; Saat, Maisarah Mohamed
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting? Handayani, Susi; Triani, Ni Nyoman Alit; Ali, Mazurina Mohd
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p158-164

Abstract

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001certification impact sustainability reporting. The extent of disclosure in sustainability reporting wasinfluenced by several things, including Profitability and ISO 14001 certificate. It was crucial formining companies and the primary and chemical sectors that negatively impact the environment andsociety. Background Problems: Companies were concerned about economic growth, socialdevelopment, and environmental welfare. Profitability was a measure of company performance, andthe ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related toGCG and CSR could be reported separately by the company on the company's website or in theannual report and sustainability report. Research Methods: This study uses dummy variables for thedependent variable sustainability reporting, so the study used logistic regression analysis. This studyuses a sample of mining and elemental and chemical industry companies whose operationssignificantly impact the environment. Finding/Results: The study results explain that profitabilitydid not affect sustainability reporting because some profitable companies consider it unnecessary todisclose non-financial information. In contrast, companies that experience losses focus on thecompany's financial performance. On the other hand, the ISO 14001 certification obtained by thecompany, which means that the company had carried out environmental management, had a positiveimpact in that the company discloses sustainability reporting. Conclusion: The ISO 14001certification had the ability to explain sustainability reporting.

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