cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eny Maryanti
Contact Email
jas@umsida.ac.id
Phone
+6282230253256
Journal Mail Official
jas@umsida.ac.id
Editorial Address
Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2024): January" : 7 Documents clear
Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention? Maulani, Syifa Nurul; Amalia, Putri Syifa; Birton, M. Nur A.
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1731

Abstract

General Background: The prevalence of fraud in financial institutions, notably within Islamic banking, poses significant challenges due to the unique regulatory and ethical frameworks these institutions operate under. Specific Background: Despite Islamic banks employing distinct mechanisms, such as the three lines of defence for fraud prevention, incidents still occur, underscoring the necessity for effective internal controls and auditor integrity​​. Knowledge Gap: Current literature predominantly examines conventional banks, leaving a gap in understanding the factors influencing fraud prevention in Islamic banks, particularly the role of Good Corporate Governance (GCG) as a moderating factor​​. Aims: This study aims to empirically assess how internal controls and auditor integrity impact fraud prevention in Islamic banks and evaluate the moderating effect of GCG​​. Results: The study finds that internal control significantly enhances fraud prevention, while auditor integrity, though positively related, does not significantly affect fraud prevention. Moreover, GCG does not significantly moderate the relationship between internal controls or auditor integrity and fraud prevention​​. Novelty: This research contributes to agency theory by exploring the dynamics of agency relationships in Islamic banking and offers insights into the complex interplay between internal controls, auditor integrity, and governance structures​​. Implications: The findings highlight the critical need for robust internal control mechanisms and emphasize the importance of auditor integrity in fraud prevention efforts. They also suggest that relying solely on GCG may not optimize fraud prevention, indicating a need for comprehensive strategies involving all organizational levels​​.
Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia Khodijah, Amalia Siti; Pekerti, Retno Dyah; Rahmayanti, Anggraeni Anisa Wara
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1741

Abstract

General Background: The glass ceiling remains a significant issue in the accounting profession, reflecting persistent gender inequality despite women constituting a large proportion of the workforce. Specific Background: In Indonesia, the phenomenon is exacerbated by cultural and structural barriers that hinder women’s progression into leadership roles. Previous studies have primarily focused on developed countries, leaving a gap in understanding within developing nations like Indonesia. Knowledge Gap: There is limited empirical evidence on how professional women in developing countries perceive the glass ceiling and the factors contributing to it. Aims: This study aims to explore women’s perceptions of the glass ceiling in the Indonesian accounting profession and identify demographic, cultural, and structural factors influencing these perceptions. Results: The study found that perceptions of the glass ceiling are significantly affected by bias in performance evaluations, structural barriers like lack of mentoring, and cultural influences from male leaders. Marital status and having children also play critical roles, with single women and those with children more likely to perceive a glass ceiling. No significant difference was found between public and private sector accountants in this regard. Novelty: The research provides unique insights into the interplay of cultural and structural factors in a developing country context, highlighting the specific challenges faced by Indonesian women accountants. Implications: These findings can inform companies and policymakers to devise strategies to mitigate gender biases and support women’s career advancement. By addressing the identified barriers, organizations can retain talented female employees and enhance gender equality in leadership positions.
The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable Kristiana, Ida; Erlangga , Ega Priyatna; Sinarasri , Andwiani
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1748

Abstract

General Background: The implementation of accrual-based Government Accounting Standards (SAP) in Indonesia aims to enhance financial transparency and reliability following the issuance of Government Regulation No. 71 in 2010. Specific Background: In Central Java, while the provincial government has successfully adopted accrual-based SAP, discrepancies remain at district and city levels, affecting the attainment of Unqualified Opinions (WTP) on financial reports. Knowledge Gap: Previous studies have shown mixed results regarding the impact of Human Resource (HR) quality and Internal Control Systems on SAP implementation, with the moderating role of Accounting Information Systems (AIS) underexplored. Aims: This study investigates the influence of HR quality and Internal Control Systems on the successful implementation of accrual-based SAP, with AIS as a moderating variable, within the Central Java Provincial Government’s OPDs. Results: The study finds that HR quality positively impacts SAP implementation, while internal control systems do not. AIS weakens the relationship between HR quality and SAP success and does not moderate the effect of Internal Control Systems on SAP implementation. Novelty: This research highlights the unexpectedly weakening role of AIS in HR quality’s impact on SAP success, challenging existing assumptions about AIS’s moderating capabilities. Implications: The findings suggest a need for tailored AIS utilization strategies that consider specific contextual factors and HR characteristics, ensuring these systems enhance rather than hinder accrual-based SAP implementation in governmental contexts​.
The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti Indah Rakhma Ningtyas, Harfiahani
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1772

Abstract

General Background: The concept of “Manunggaling Kawula Lan Gusti,” rooted in Javanese culture, embodies the unity between humans and the divine, shaping community dynamics and business practices in traditional markets. Specific Background: This philosophy influences economic and social interactions in Pasuruan’s traditional markets, emphasizing honesty, community empowerment, and spiritual values. Knowledge Gap: While previous studies have addressed “Manunggaling Kawula Lan Gusti” in various contexts, its specific impact on profit perception in traditional markets remains underexplored. Aims: This study investigates how Javanese philosophical principles redefine profit beyond financial metrics, integrating ethical and spiritual dimensions. Results: Ethnographic research reveals that traders prioritize ethical relationships and community well-being, viewing profit as a divine blessing rather than mere monetary gain. Novelty: The study highlights a paradigm shift where success is evaluated through ethical and spiritual contributions, offering a sustainable business model that transcends financial success. Implications: This research suggests integrating cultural philosophies like “Manunggaling Kawula Lan Gusti” into modern business practices can enhance ethical standards, community relations, and spiritual fulfilment, encouraging businesses globally to adopt more holistic success measures.
The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study Paramita Anjelina, Rahayu; Suwandi, Suwandi
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1796

Abstract

General Background: Tax compliance is critical for the effective functioning of government and is influenced by various factors, including legal certainty and enforcement. Specific Background: Previous studies have explored tax compliance in relation to law enforcement, emphasizing the role of sanctions and audits. However, inconsistencies in findings regarding the impact of law enforcement on compliance highlight a need for further investigation. Knowledge Gap: Limited research has employed a quantitative laboratory experimental approach to examine the influence of law enforcement intensity on tax compliance. Aims: This study aims to investigate the effect of high versus low law enforcement on taxpayer compliance using a 2x1 factorial experimental design. Results: The results indicate a significant difference in compliance levels between high and low law enforcement conditions, with higher enforcement leading to greater compliance. Novelty: This study introduces a laboratory experimental method to assess tax compliance, providing a more controlled environment to observe the impact of enforcement intensity. Implications: The findings suggest that increasing the severity of law enforcement may enhance tax compliance, offering insights for policymakers to design more effective compliance strategies and to reconsider the reliance on programs such as tax amnesty, which might undermine compliance in the long term.
Responsibility Accounting's Influence on Corporate Governance: Insights from Iraq Private Banks Hassan, Mohammed Ali; Abdulabass, Ahmed Abdulkadhum; salman , Rafid mohammed; Jaffar , Zaid Abdulzahra
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1837

Abstract

General Background: The study explores the influence of responsibility accounting on corporate governance within Iraqi private banks, a subject vital for ensuring effective management and transparency. Specific Background: Despite the growing importance of corporate governance in mitigating financial crises, the role of responsibility accounting in enhancing governance practices remains underexplored, particularly in developing economies. Knowledge Gap: There exists a paucity of research on how responsibility accounting can operationalize corporate governance principles in the context of Iraq’s banking sector. Aims: This research aims to assess the impact of responsibility accounting systems on the governance structures of selected Iraqi private banks listed on the Iraq Stock Exchange. Results: The study found a statistically significant positive correlation between responsibility accounting and corporate governance, indicating that banks with robust responsibility accounting systems exhibit enhanced governance practices. Novelty: This study provides empirical evidence on the effectiveness of responsibility accounting in improving corporate governance, highlighting its potential to bridge existing gaps in governance frameworks in emerging markets. Implications: The findings suggest that adopting comprehensive responsibility accounting practices can significantly enhance corporate governance, thereby offering strategic insights for policymakers and bank executives aiming to strengthen governance mechanisms in the banking sector.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): January Vol. 9 No. 2 (2025): July Vol. 9 No. 1 (2025): January Vol. 8 No. 2 (2024): July Vol. 8 No. 1 (2024): January Vol. 7 No. 2 (2023): July Vol. 7 No. 1 (2023): January Vol. 6 No. 2 (2022): July Vol. 6 No. 1 (2022): January Vol. 5 No. 2 (2021): July Vol. 5 No. 1 (2021): Januari Vol. 4 No. 2 (2020): July Vol. 4 No. 1 (2020): January Vol. 3 No. 2 (2019): July Vol. 3 No. 1 (2019): January Vol. 2 No. 2 (2018): July Vol. 2 No. 1 (2018): January Vol. 1 No. 2 (2017): July Vol. 1 No. 1 (2017): January More Issue