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Eny Maryanti
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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 121 Documents
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Ethical Dilemma of Tax Consultant in Husserl's Perspective Febriani, Lulu Essa; Setiyaningsih, Titik Agus
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1994

Abstract

General Background: Ethical awareness is very important for tax consultants in aligning client interests with compliance with tax regulations. Specific Background: In practice, tax consultants often face ethical dilemmas when clients demand aggressive tax saving strategies. Knowledge Gap: Despite the importance of ethical decision-making in tax practice, limited research has examined how tax consultants internally build ethical awareness using phenomenological methods. Objective: This study aims to explore how tax consultants perceive and navigate ethical dilemmas relating to professional responsibilities and client expectations. Methods: A qualitative approach based on Edmund Husserl's transcendental phenomenology was used, with data collected through in-depth interviews involving three experienced tax consultants in Jakarta. Results: This study found that although clients often pressure consultants to engage in risky tax saving schemes, consultants' ethical awareness formed through education, professional experience, and technological support makes them resist unethical behaviour and opt for legitimate tax avoidance. Novelty: This research offers a novel contribution by applying Husserlian phenomenological concepts such as Noesis, Noema, Epoche, Intentional Analysis, and Eidetic Reduction to examine the internal processes that shape ethical decisions. Implications: The findings highlight the need to strengthen the code of ethics, increase collaboration with tax authorities, and integrate accountability-based technology to improve the ethical integrity of the tax consulting profession in Indonesia.
Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review Anggi Putri; Nuswantara, Dian Anita
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2025

Abstract

General Background: Fraud in financial reporting significantly undermines stakeholder confidence and destabilises financial markets. Specific Background: The increasing complexity of financial data makes traditional fraud detection techniques inadequate, necessitating more sophisticated methods such as data mining and artificial intelligence (AI). Knowledge Gap: Despite the increasing adoption of AI in fraud detection, previous systematic literature reviews (SLRs) have generally focused narrowly on specific algorithms or data types, thus failing to provide a comprehensive assessment across multiple contexts. Objective: This study aims to critically evaluate the application of AI and data mining techniques in detecting financial statement fraud through a systematic literature review. Methods: A total of 30 peer-reviewed articles published between 2014 and 2024 were selected from Scopus, ScienceDirect, and Emerald databases using predefined inclusion-exclusion criteria and analysed narratively. Results: The review identified that supervised learning algorithms, specifically Support Vector Machine (SVM), Logistic Regression (LR), and XGBoost, were predominantly used, with XGBoost (96.94%) and LSTM (94.98%) showing the highest accuracy. Integration of financial and non-financial data improves detection stability. Novelty: In contrast to previous systematic reviews, this study offers a holistic synthesis covering algorithm types, structured and unstructured data, and diverse regional contexts. Implications: The findings highlight the transformative potential of AI in fraud detection and encourage further research on unsupervised learning and more in-depth utilisation of unstructured data
Understanding Institutional Influences on MSMEs' Environmental Accounting Adoption Sukma Uli Nuha; Ria Meilan; Bahodirovich , Khalilov Bahromjon
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1921

Abstract

General Background: The Sustainable Development Goals (SDGs) are a global agenda that demands the active involvement of all sectors, including micro, small, and medium-sized enterprises (MSMEs). MSMEs make a significant contribution to economic growth; however, awareness and implementation of sustainability practices, particularly environmental accounting practices, remain relatively low. Specific Background: Previous studies have focused primarily on large companies, resulting in a limited understanding of the drivers (antecedents) of environmental accounting practices in MSMEs. Knowledge Gap: the need for a theoretical approach that can explain how institutional pressures (normative, coercive, and mimetic) can influence the environmental accounting behaviour of MSMEs. Objective: This study examines the antecedents of environmental accounting practices among MSME business actors to create a sustainable business. Methods: A qualitative approach was employed to analyze data on the direct and indirect drivers of the behavior of all MSMEs engaged in the food and beverage processing sector in East Java Province, as well as a sample of MSMEs in Lumajang District and Gresik District, to inform environmental accounting practices. Results: Provides empirical evidence on the direct and indirect drivers of the behaviour of ​​ MSMEs in ecological accounting practices. MSMEs in Indonesia achieve business sustainability through institutional mechanisms, driven by coercive, normative, and mimetic pressures. Novelty: This study explains the drivers of MSMEs' ​​ behaviour towards environmental accounting practices based on institutional theory mechanisms. Implication: This study suggests that MSMEs should adopt environmental accounting practices to promote sustainable development.
Factors Driving the Quality of Financial Reporting in Non-Financial Public Companies in Indonesia Irawan, Kenny; Dyna Rachmawati; Silvarajoo, Eindresvari A/P
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1975

Abstract

General Background: Financial reporting quality (FRQ) is critical to stakeholders, as it supports making informed economic decisions based on reliable corporate financial statements. Specific Background: The cases of fraudulent reporting committed by PT Garuda Indonesia Tbk (2019) and PT Asuransi Jiwasraya (2021) underscore the urgency to ensure financial statements reflect a true and fair view. Knowledge Gaps: Existing literature lacks a comprehensive approach that integrates various models and non-financial determinants, such as Environmental, Social, and Governance (ESG) factors, in assessing FRQ. Objectives: This study aims to examine the effect of corporate governance mechanisms, financial leverage, audit quality, and ESG performance on FRQ, with firm size as a control variable. Methods: Using four regression models and multiple proxies for FRQ, this study adopts a robust empirical design. Results: Findings reveal mixed effects: corporate governance has a positive effect on FRQ in one model; audit quality shows no effect or is negative; financial leverage is insignificant; ESG performance varies from positive, negative, to no effect. Model 2 showed the highest explanatory power, supporting the relevance of ESG and governance to FRQs. Novelty: This study introduces a multi-model, multi-proxy framework and diversifies ESG measurement sources to enrich the depth of analysis. Implications: For practitioners, ESG engagement and governance compliance signal improved FRQ, guide investment and lending decisions and provide direction for future research.
Social Accounting in Social Justice Morality in Islamic Banks Andrianto, Andrianto; Istanti, Enny
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1995

Abstract

General Background: Social issues such as poverty, wealth distribution, and social justice remain critical concerns in many countries. Specific Background: In this context, Islamic banks, particularly the 22 institutions operating in Southeast Asia, have the potential to apply social justice principles in their interactions with local communities. Knowledge Gaps: While previous studies have examined the commercialisation of Islamic banking, research exploring how these institutions integrate social justice into their operations is limited. Objectives: This study aims to investigate the social accounting practices of Islamic banks, focusing on disclosures that reflect a commitment to social justice. Methods: Using a qualitative approach, this study analyses data from annual reports and official websites to evaluate how Islamic banks implement social justice in the communities they serve. Results: The findings show that these banks seek to align their disclosures with Islamic spiritual and moral teachings, demonstrating an underlying narrative that emphasises ethical accountability and religious conformity. Novelty: This study contributes to the limited literature bridging Islamic religious values and the pursuit of social goals in financial institutions. Implications: A focus on the misalignment between religious values and banking ethics opens up opportunities for reform among Islamic banks and encourages deeper engagement from stakeholders concerned with ethical financial practices.
Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs Hernianti Harun; Nurain, Nurain; Nurwani, Nurwani
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2009

Abstract

General Background: The advancement of Micro, Small, and Medium Enterprises (MSMEs) is increasingly shaped by digital transformation and financial literacy, particularly through the integration of e-commerce payment systems and accounting practices. Specific Background: MSMEs assisted by the Parepare City Labour Office encounter notable challenges in adopting digital transactions and managing financial records, limiting their growth potential. Knowledge Gap: Prior research has insufficiently explored the combined effect of e-commerce payment methods and accounting literacy on MSME growth, especially in government-supported local business settings. Objective: This study investigates how e-commerce payment adoption and accounting literacy influence the growth of MSMEs guided by the Parepare City Manpower Office. Methods: Employing a quantitative approach, 60 MSMEs were sampled from a population of 150 using the Slovin formula (10% margin of error). Data were collected via questionnaires and analysed using SPSS v30 through validity, reliability, multiple linear regression, t-tests, F-tests, and determination coefficient analysis. Results: Both e-commerce payment methods (p = 0.000) and accounting literacy (p = 0.019) significantly affect MSME growth, with joint influence confirmed by the F-test (p = 0.000). Novelty: The study offers a nuanced understanding of how digital and financial competencies synergistically promote MSME growth. Implications: Strengthening MSME capacity in digital payments and accounting literacy is vital for fostering resilience and competitiveness in the digital economy.
Factors Influencing Postgraduate Students’ Investment Awareness Bonansyah, Albert; Chairina, Chairina
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2023

Abstract

General Background: Investment awareness refers to an individual's willingness and ability to manage current resources for future benefits. Specific Background: In Central Kalimantan, investment awareness remains very low, with only 3.47% of the population engaged in investment activities. Knowledge Gap: Among postgraduate students, the level of awareness is even lower, at only 0.95%. Objective: This study aims to partially and simultaneously analyse the influence of financial experience, social media, financial literacy, personal interest, and environmental factors on investment awareness. Methods: This study involved 132 postgraduate students from the State Islamic Institute of Palangka Raya and Palangka Raya University, with 119 valid responses. Data were collected through a Likert scale questionnaire and analysed using SmartPLS 4.1 through out-of-model and in-model assessments and hypothesis testing. Results: Findings indicate that all independent variables significantly and positively influence investment awareness, both individually and collectively. Gender as a control variable shows a significant positive effect, income has a significant negative effect, and age does not have a significant impact. Novelty: This study provides new insights by incorporating financial experience and social media as key variables, alongside gender, age, and income as control variables, within the context of postgraduate students in Palangka Raya. Implications: The results highlight the importance of strengthening financial experience and financial literacy to promote informed investment behaviour from an early stage.
Firm Value and Sustainability Assessment of Food and Agriculture Systems Septian, Septian; Anuar, Nik Arieff Ashaff Bin Nik; Suarsa, Abin
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2028

Abstract

General Background: Sustainability has become a key focus in the global business sector, requiring companies to address social and environmental impacts alongside financial performance. Indonesia's plantation sector plays a critical role in the national economy, yet the adoption of sustainability standards and its relationship with stock value remains under-explored. Specific Background: While previous studies often utilise a generalised or partial approach to sustainability, the FAO's Sustainability Assessment of Food and Agriculture Systems (SAFA) framework offers a more comprehensive evaluation. This study investigates the relationship between the economic dimensions of SAFA and the stock value of plantation companies listed on the IDX over the period 2022-2023. Knowledge Gaps: Research linking SAFA implementation specifically to stock value in the plantation sector is limited, and previous findings are inconsistent. Objective: To provide empirical evidence that addresses these inconsistencies by assessing the effect of the economic dimensions of SAFA on stock value. Methods: A mixed approach with quantitative analysis using Generalised Estimating Equation (GEE) was applied to data on plantation companies listed on the IDX. Results: None of the four economic dimensions-Investment, Vulnerability, Product & Information Quality, and Local Economy-showed a significant effect on stock value. Novelty: This is the first study to explicitly test SAFA in the context of the Indonesian capital market. Implications: The findings suggest that investors may not fully consider sustainability disclosures in investment decisions, highlighting the need for greater awareness and education.
Market Risk Disclosure and Investor Behavior in the Iraq Stock Exchange Jasim, Bushra Abbas; Chaibi, Hasna
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2045

Abstract

General background: Risk disclosure is critical for strengthening investor confidence and maintaining financial market stability. Specific background: In Iraq, the importance of transparency is heightened by political instability and limited investor protection, positioning the Iraq Stock Exchange (ISX) as a compelling context for study. Knowledge gap: Most prior research on disclosure and investor response has been conducted in developed or relatively stable emerging markets, leaving the Iraqi setting underexplored and findings inconsistent. Objective: This study investigates the effect of market, credit, liquidity, and operational risk disclosures on investor response in ISX-listed banks. Methods: A sample of 20 banks from 2015 to 2023 was analyzed, with disclosure levels measured using IFRS 7 and statistical testing conducted through regression models and ANOVA. Results: Market risk disclosure shows a significant and positive influence on investor response, stronger than liquidity risk, while credit and operational risk disclosures exhibit weaker effects; banks with higher disclosure levels demonstrate superior ROA, ROE, and market value. Novelty: This represents the first comprehensive empirical evidence on Iraqi banks linking multiple risk disclosure categories with investor response over a long period. Implications: The findings extend the Efficient Market Hypothesis and Information Asymmetry theory and provide practical guidance for regulators, banks, and policymakers.

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