Jurnal Kajian Akuntansi
Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan Desember). Ada 16 artikel setiap volume. Topik artikel mencakup Akuntansi Keuangan, Akuntansi Syariah, Keuangan, Sistem Informasi Akuntansi, Audit, Akuntansi Perilaku, Akuntansi Manajemen, Perpajakan, Tata Kelola Perusahaan, Akuntansi Pendidikan, Akuntansi Sektor Publik, Akuntansi Lingkungan dan Akuntansi Etika dengan mengacu pada standar dan prosedur penelitian ilmiah yang ditetapkan oleh dewan editorial untuk publikasi. Artikel naskah dapat berasal dari peneliti, akademisi, praktisi, dosen, mahasiswa dan pengamat akuntansi lainnya yang tertarik dalam penelitian di bidang akuntansi.
Articles
241 Documents
<![CDATA[The Possibility of Sustainability Accounting Implementation in Village Owned Enterprise ]]>
<![CDATA[Kurniawan, Putu Sukma]]>;
<![CDATA[Sawarjuwono, Tjiptohadi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.vol7.no2.a9
<![CDATA[The purpose of this manuscript is to provide a new perspective on the possibility of implementing sustainability accounting in small business organizations, especially village-owned enterprise. We argue that even though small business organizations have limitations in organizational resources, they have a crucial role to play in implementing the concept of sustainability accounting in the business ecosystem. We developed the theoretical arguments based on the results of previous studies. We used the library research method to identify previous research in the context of sustainability accounting and small business organizations. We have found issues related to sustainability accounting and small business organizations. We also identify the issue and elaborate it in the theoretical arguments.]]>
<![CDATA[Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information ]]>
<![CDATA[Azis, Azolla Degita]]>;
<![CDATA[Hurriyaturrohman]]>;
<![CDATA[Sundarta, Muhammad Imam]]>;
<![CDATA[Rizqi, Muhamad Nur]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.vol7.no2.a8
<![CDATA[The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.]]>
<![CDATA[The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information ]]>
<![CDATA[Handajani, Clarissa Dominique Effendi]]>;
<![CDATA[Feliana, Yie Ke]]>;
<![CDATA[Eriandani, Rizky]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.vol7.no2.a5
<![CDATA[The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.]]>
<![CDATA[Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia ]]>
<![CDATA[Hashfi, Muhammad Hammam Al]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.vol7.no2.a3
<![CDATA[The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employed, utilizing multiple regression models, descriptive statistics, model testing, classical assumption testing, and hypothesis testing through Eviews 12 software on a sample of 671 observations from 61 companies listed on the IDX from 2011 to 2021. The results reveal a significant positive relationship between ABTD and both AEM and REM through overproduction. However, no significant relationship was found between REM and abnormal operating cash flow. Interestingly, a strong negative correlation was discovered between tax avoidance and earnings management through discretionary spending. These findings suggest that accrual management practices are associated with higher levels of tax avoidance, while discretionary spending for earnings management tends to decrease it. The implications of this study provide insights into potential earnings management techniques that can enhance corporate efforts to reduce tax payments and maximize profits while serving as a warning for potential tax avoidance activities.]]>
<![CDATA[Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information ]]>
<![CDATA[Priharta, Andry]]>;
<![CDATA[Gani, Nur Asni]]>;
<![CDATA[Munawaroh, Azizatul]]>;
<![CDATA[Ananto, Tri]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.vol7.no2.a2
<![CDATA[Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.]]>
<![CDATA[Keluarga dalam Bisnis dan Biaya Utang: Bukti dari Perusahaan Keluarga di Indonesia ]]>
<![CDATA[Imam muslim, Ade]]>;
<![CDATA[Maghriby, Bimbim]]>;
<![CDATA[Ramdani, Dani]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i1.9281
<![CDATA[The issue of efficiency in choosing funding sources has become a concern for researchers, especially during the Covid 19 pandemic. Our research seeks to investigate whether family involvement and ownership can contribute to funding efficiency, especially from debt. Then we extended the test to see if earnings management behavior could affect family involvement and ownership. For this purpose, we collect family companies that are listed on the Indonesia Stock Exchange for the period 2005 to 2020. The method we use is panel data regression analysis. The results of the study prove that family involvement in management and share ownership is able to contribute to reducing the cost of debt during the covid 19 pandemic. The results also provide empirical evidence that earnings management carried out through abnormal cash flows does not affect family involvement and ownership in contributing to lowering the cost of debt. This research is expected to provide implications for family companies, especially in determining funding decisions from debt schemes.]]>
<![CDATA[Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan ]]>
<![CDATA[Novatiani, Ait]]>;
<![CDATA[Rachmawati, Rima]]>;
<![CDATA[Octavia, Evi]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i1.9282
<![CDATA[The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.]]>
<![CDATA[Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN? ]]>
<![CDATA[Magdalena, Theresia]]>;
<![CDATA[Setiawan, Doddy]]>;
<![CDATA[Aryani, Y Anni]]>;
<![CDATA[Widarjo, Wahyu]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i1.9305
<![CDATA[SOE companies have implemented regulations PER-08 / MBU / 08/2020 related to long-term plans, one of which is improving governance in determining the board of directors. This study aims to help optimize the influence of the characteristics of the board of directors on financial performance as measured by return on assets, so that it can make a board of directors more effective in controlling companies that are under government supervision. Seeing the diversity of research results, this study specifies the non-financial sector. The data used are secondary data obtained from each company website included in the Ministry of BUMN. The population in this study consisted of 56 companies in 2018-2022 with a sample size of 280 observations with unbalanced panel data. Tests were carried out through descriptive statistical tests and multiple linear regression using the EVIEWS 12 statistical tool. As a result of the study, it was found that female directors have a positive significance because they have better accounting practices on financial performance while the educational background of directors and board meetings are not significant. SOE companies can optimize the increase of female directors so that the development of strategies in decision-making effectively impacts the financial performance of the company.]]>
<![CDATA[Kebijakan Dividen Memoderasi Determinan yang Mempengaruhi Return Saham di Negara Asean-5 ]]>
<![CDATA[Lusmeida, Herlina]]>;
<![CDATA[Citra, Ondo]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i1.9364
<![CDATA[This research aims to determine the influence of the level of profitability, investment decisions, funding decisions and dividend policy on stock returns and also to determine the ability of dividend policy to moderate the level of profitability, investment decisions and funding policies on stock returns in manufacturing sector companies listed on S&P Capital IQ in ASEAN-5 countries (Malaysia, Indonesia, Philippines, Thailand and Singapore). This research is a quantitative research, using a purposive sampling method, 126 samples were obtained during the 8 year research period (from 2014 to 2021), so there were 1,008 observations. The research results show that dividend policy and profitability have a positive effect on stock returns, but investment and funding decisions have a negative effect. Dividend policy strengthens the positive influence of profitability levels on stock returns, but dividend policy does not strengthen the positive influence of investment decisions and funding decisions on stock returns. The practical implication of this research is that companies must strive to increase the level of profitability and carefully consider the company's dividend policy because these two things will support the company's stock returns. The theoretical implication is that this research supports the signaling theory that the level of profitability and dividend policy is information that provides signals on stock returns.]]>
<![CDATA[Green Cosmetics to Environmental Sustainability ]]>
<![CDATA[Purwanti, Lilik]]>;
<![CDATA[Nasyi’ah, Eny Zuhrotin]]>;
<![CDATA[Ibrahim, Melinda]]>;
<![CDATA[Prakoso, Aryo]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i1.9365
<![CDATA[CSR is a business commitment to behavior ethically, operate legally and contribute to economic development while improving the quality of life of employees and their families, as well as local communities and society in general. One form of implementation of CSR activities has been carried out by The Body Shop in Indonesia with the Bring Back Our Bottle (BBOB) CSR Program. This research aims to analyze the corporate social responsibility program bring back our bottle the body shop. This research uses the literature study method. The main source of literature used in the analysis comes from the google scholar data base. The review of 17 relevant articles shows that The Body Shop has successfully integrated CSR programs into its core business strategy, with BBOB as one of the flagship programs. The program not only contributes to the reduction of plastic waste, but also raises consumer awareness about sustainable consumption. This program is in line with the concept of creating shared value. The Body Shop successfully creates shared value for both the company and society. Despite facing challenges such as the logistics of collecting and processing used packaging, the program has had a positive impact on The Body Shop's brand image as a socially and environmentally responsible company. The analysis shows that the success of the program is supported by several factors, including the company's long-term commitment to sustainability values, active engagement of consumers, and cooperation with local partners in the recycling process. This study provides valuable insights into the practical implementation of CSR in the cosmetics retail industry and can serve as a reference for other companies looking to develop similar CSR programs.]]>
