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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
 48   49   50   51   52 
Designing a Blessed Future: Maqashid Syariah and Financial Planning for Holistic Well-Being Anista , Jodang Setia Adi; Al Idrus, Salim; Munir, Misbahul
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.p136-146

Abstract

Research Background: The planning used is not solely for the purpose of seeking profit, but rather how we use our finances from now until the future, taking into account several needs so that everything will have a clear purpose for the use of finances and not be wasteful. Objectives: This article discusses financial planning based on maqoshid syariah, which includes a discussion of how we manage our finances so that they are not wasted. Methods: This research is qualitative and descriptive in nature, with data obtained from literature reviews relevant to the research title. Data analysis methods include descriptive and comparative analysis. Results: The results of this research are how maqoshid syariah becomes the foundation of the economy to achieve prosperity, by regulating human needs and directing the use of finances in accordance with religious teachings. Implication: How maqoshid syariah serves as the foundation for financial planning involves allocating several steps, such as short-term, medium-term, and long-term planning. With properly allocated planning, the results will lead to human well-being, both physically and spiritually. To meet needs equitably, balanced management of needs is required, ensuring that all allocations for needs are fulfilled and achieved.
Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset Sopanah, Ana; Harnovinsah, Harnovinsah; Novianti, Indana Jamila; Rossalia, Kusila Meyrin
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.p147-162

Abstract

Objectives: This study aims to examine the accounting recognition of Bantengan art as an intangible asset and to analyze its economic impact on enhancing local economic value. Methods: Using a qualitative approach and case study analysis of two Bantengan communities in Batu City, the study finds that accounting recognition is not carried out formally, but is realized through social accountability practices based on mutual cooperation, deliberation, and participatory transparency. Results: Five key findings related to accounting recognition include: the absence of formal financial records, the dominance of cultural values over economic ones, gotong royong as a form of social control, resistance to the institutionalization of formal accounting, and the need for a value- and narrative-based accounting approach. Meanwhile, the economic impacts of Bantengan recognition include: increased attractiveness of cultural tourism, growth of the local creative economy sector, community involvement in collective economic activities, expanded access to funding and CSR, and strengthened community economic identity. Implications: The study concludes that a contextual, community-based accounting approach can holistically represent cultural values and integrate Bantengan as a strategic asset in inclusive and sustainable local economic development.
Accounting Conservatism and Its Implications Suwarno, Suwarno
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p1-15

Abstract

Introduction/Main Objectives: This research aims to reveal trends in the concept of accounting conservatism through a systematic literature review. Background Problems: Studies on the topic of accounting conservatism are very diverse with inconsistent study results and only a few have conducted research using a systematic literature review approach. Research Methods: This research uses a systematic literature review approach with a description analysis of 208 articles sourced from the Scopus database for 2005-2024 and processed with Bibliometrix R and VOSviewer. Finding/Results: The research findings reveal topic trends related to accounting conservatism, including corporate governance, financial reporting quality, information asymmetry, corporate social responsibility, and IFRS. Conclusion: This research outlines various research directions related to accounting conservatism, such as manager characteristics, economic and cultural conditions, and tax aggressiveness
Welfare and Economic Development During the Health Crisis and Corporate Social Responsibility Disclosure: Evidence Indonesian Manufacturing Companies Natalina, Sri Anugrah; Zunaidi, Arif
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p63-79

Abstract

Introduction/Main Objectives: This study tries to show whether public ownership, profitability, net sales and CSR disclosure have or do not have an impact on economic welfare. This research focuses on manufacturing companies because many companies produce products needed by the community. Background Problems: In times of health crisis, the community's economic welfare will increase if the company provides CSR. The amount of corporate CSR disclosure is determined by the support of public ownership, profit levels, and net sales of the company. Novelty: Economic welfare during the health crisis requires further research related to the implementation of CSR in manufacturing companies. Research Methods: This research is quantitative, with the adaptation of exploratory research developed through empirical research. The sampling design in this study used the list of companies on the Kompas 100 index list for two consecutive years, namely 2020 and 2021, which is the period of the start of the health crisis in Indonesia. Finding/Results: This study shows that public ownership and profitability directly and significantly correlate with CSR disclosures. Meanwhile, the Net Sales Index is not significant to CSR disclosures. The variables public ownership, profitability, and index net sales are not significant to the welfare economy. Relationships public ownership, profitability, and index net sales total 48%, CSR disclosure, or R: 0.480, and R-square of 0.23, or 23%. Relationships public ownership, profitability, and index net sales total 14 percent, or R: 0.142, and a coefficient of determination (R-square) of 0.02 or 2%. Conclusion: These results support N. Smith, and T. Smith, that the effectiveness of CSR occurs because of the strategy in its implementation, the CSR strategy must have the support of company ownership and be profitable. These results, when combined with the adaptation of CSR in Indonesia, show that many CSR programs are directed at economic, social, and health patterns.
Profitability, Earnings Management, and Corporate Social Responsibility in Environmental Accounting Moderates Good Corporate Governance Taufiq, Abd Rohman; Srijani, Ninik; Aisyah, Siti; Widura, Wiko
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p111-125

Abstract

Backgrounds: Taxes as a source of funding to increase economic growth and national development. Objectives: This study aims to determine the effect of profitability, earnings management, and Corporate Social Responsibility on environmental accounting moderating Corporate Governance. Methods: The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample of this study used a purposive sampling technique totaling 196 companies. The data analysis method used multiple regression analysis and moderated regression analysis. Results: The results of this study indicate that 1) profitability affects environmental accounting, 2) earnings management does not affect environmental accounting, 3) Corporate Social Responsibility does not affect environmental accounting, 4) Corporate Governance cannot moderate profitability on environmental accounting. 5) Corporate Governance can moderate earnings management on environmental accounting, and 6) Corporate Governance can moderate Corporate Social Responsibility on environmental accounting.
Unmasking Greed: Narcissism and 'Love of Money' Drive Financial Statement Fraud Lestariningsih, Marsudi
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p50-62

Abstract

Introduction/Main Objectives: Accountants with narcissistic traits tend to prioritize personal achievement, compared to adherence to ethical standards, and the love of money can also foster positive and negative behaviour. Background Problems:This study aims to test two types of accountant personality, namely narcissism and love of money, on financial report fraud with the control variable intellectual capital. Novelty: Combining two personality types, namely narcissism and love of money, in predicting financial statement fraud. Research Methods: The structural equation modeling-partial least square (SEM-PLS) analysis method was used to test the hypothesis of this study. The questionnaires were distributed to accountants who work as management accountants, public accountants, and public sector accountants and work in the city of Surabaya. Finding/Results:This study concludes that narcissism and love of money have a significant influence on financial statement fraud. In addition, love of money is proven to mediate the relationship between narcissism and financial statement fraud, making it clear that materialistic drives strengthen the negative impact of narcissistic traits. Although intellectual capital is thought to be able to control this relationship, the results of the study show that its influence is still weak in this context. Conclusion: Although intellectual capital reflects a person's abilities and knowledge, this is not enough to prevent bad intentions triggered by narcissistic traits and materialistic drives in committing financial statement fraud.
The Relevance of Social Factors and The Fraud Triangle Model Factors in Detecting Academic Fraud in Accounting Student: Perceptions of Indonesian Millennials Norhamida, Hana
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p16-30

Abstract

Introduction/Main Objectives: This study aims to test social factors and the fraud triangle model can be the basis for detecting fraud by accounting students in Indonesia. Background Problems: Indonesia is a country with a large number of public and private universities with accounting study programmes among ASEAN countries. But, the number of professional accountants currently available is still unbalanced when compared to the number of companies in Indonesia. Research Methods: This research when viewed from the analysis approach can be classified into the type of quantitative research. The data analysis that will be carried out in this study is to use a statistical approach consisting of descriptive statistics, classical assumption tests, model feasibility tests, and research hypothesis testing. Finding/Results: This research shows some important research results. First, the results of hypothesis testing show that the variables of pressure, opportunity, rationalisation, and social trust have a positive effect on behavioral intention to cheat. Second, the results of hypothesis testing show that the variables of pressure, opportunity, rationalisation, social trust, and behavioural intention to cheat have a positive effect on cheating behaviour. Third, the test results also show that pressure, opportunity, rationalisation, and social trust can lead to behavioral intention to cheat which in turn can lead to cheating behavior. Finally, the results of testing this hypothesis have not been able to prove the influence of subjective norms on behavioural intention to cheat and cheating behaviour.
The Determinants in The Adoption of Banking Application Technology Wahyudi, Deby Yuliana; Indrawati, Nur Khusniyah; Suryadi, Nanang
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p92-110

Abstract

Introduction/Main Objectives: This study aims to examine the influence of perceived ease of use and perceived usefulness on the continuance intention of Wondr by BNI application users, with trust and satisfaction as mediating variables. Background Problems: Sustainable use for mobile banking service providers is important because retaining existing users is an important source of competitive advantage. Novelty: This study proves that the intention to continue using mobile banking is driven by perceptions of ease of use and perceived usefulness. Research Methods: This study is an explanatory study using a quantitative approach. The research population is Wondr by BNI users in Indonesia. This study uses purposive sampling technique. Data collection was conducted through a survey of 400 Wondr by BNI users. Data were analyzed using descriptive statistical methods and SEM-PLS. Finding/Results: Perceived ease of use and perceived usefulness have a direct and significant effect on each variable, trust, satisfaction, and the continuance intention of Wondr by BNI users. Additionally, satisfaction acts as a partial mediator in the relationship between perceived usefulness and continuance intention. Conclusion: Based on these findings, it is recommended that Wondr by BNI improve ease of use and usefulness to enhance user satisfaction and encourage continuance intention for Wondr by BNI. This study expands the development of the Technology Acceptance Model (TAM) by incorporating trust and satisfaction factors in analyzing the continuance intention of Wondr by BNI users. This study contributes to the implementation of mobile banking, particularly Wondr by BNI in Indonesia.
Can Ownership Structure, Capital Structure, and Company Value Determine a Company's Dividend Policy? Asrini, Asrini; Musnaini, Musnaini
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p126-140

Abstract

Backgrounds: Inconsistency or inaccuracy in dividend payments can undermine investor confidence in managers. Companies that implement a dividend policy are those with adequate financial performance, performance prospects, and capital structure. Objectives: This study was conducted to determine the effect of  managerial ownership, institutional ownership, capital structure  and firm value on dividend policy as well as the moderating effect  of firm value on the relationship between managerial ownership,  institutional ownership and capital structure with dividend policy.  Method: Based on quantitative research methods with purposive sampling  techniques, 10 companies in the manufacturing sector of the  consumer goods industry sub-sector were obtained on the IDX in  the 2018-2022 period. Results: The results showed that there is an influence between institutional ownership, capital structure and firm value on dividend policy, while managerial ownership has not been able to influence dividend policy, and firm value can moderate the relationship between institutional ownership and capital structure on dividend policy Conclusion: Companies should maintain their management performance to attract investors and consistently distribute dividends to their shareholders. Furthermore, companies must also determine an appropriate dividend policy, as it will impact the well-being of the company and its shareholders. Furthermore, investors should consider the percentage of institutional share ownership before investing, as this study demonstrates that higher institutional ownership leads to higher dividends. Finally, academics should conduct similar research with different subjects to support previous research.
Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System Wibowo, Danny
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
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.v17n1.p80-91

Abstract

Objectives: This study explores the relationship between the accounting principle of substance over form and the self-assessment system in taxation, focusing on its implications for tax policy, fairness, and compliance. Method: Using a Systematic Literature Review (SLR) approach, it examines literature published in English from 1999 to 2024, sourced from databases such as ProQuest, Emerald Insight, Science Direct, Sage Journals, Taylor & Francis Online, and Wiley Online Library, with specific keywords including “Substance,” “Self-assessment,” and “Tax Compliance.” The review applies criteria requiring open access, qualitative methods, and complete content from abstract to conclusion, covering journals, books, and other relevant references. Results: The findings highlight the significance of prioritizing the economic substance of transactions over their legal or formal appearance in determining tax obligations, while also raising critical concerns about taxpayer discretion in reporting based on transaction substance and its potential effects on compliance. Conclusion: Ultimately, the study emphasizes the importance of establishing a clear regulatory framework and strong government oversight to ensure tax justice and prevent unethical tax avoidance practices.

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