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INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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MODEL KESEJAHTERAAN FINANSIAL DOSEN PERGURUAN TINGGI MUHAMMADIYAH: PERAN RELIGIUSITAS, LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN MENTAL ACCOUNTING DIMODERASI OLEH GENDER SEBAGAI IMPLEMENTASI SDG’s 8 Biduri, Sarwenda; Maryanti, Eny; Nuriza, Vivin; Elisya, Reza Marcelina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2014

Abstract

Penelitian ini bertujuan untuk mengembangkan model kesejahteraan finansial dosen Perguruan Tinggi Muhammadiyah dengan mempertimbangkan peran religiusitas, literasi keuangan, perilaku keuangan, dan mental accounting, serta memeriksa bagaimana gender memoderasi hubungan antar faktor tersebut. Penelitian ini memakai pendekatan kuantitatif, dengan pengumpulan data melalui sebaran kuesioner kepada responden. Metode penentuan sampel yang diterapkan adalah purposive sampling, yaitu teknik seleksi sampel berdasarkan kriteria tertentu yang dianggap relevan untuk mencapai tujuan penelitian. Hasil analisis menunjukkan bahwa religiusitas berperan dalam mempengaruhi tingkat kesejahteraan finansial. Selain itu, literasi keuangan terbukti memberikan dampak signifikan terhadap kesejahteraan finansial. Selain itu, perilaku dalam mengelola keuangan dan konsep mental accounting turut memberikan kontribusi terhadap tingkat kesejahteraan finansial individu.. Gender mampu menjadi pemoderasi variabel peran religiusitas, literasi keuangan, perilaku keuangan dan mental accounting terhadap kesejahteraan finansial secara signifikan. Penelitian ini selaras dengan tujuan Sustainable Development Goals (SDGs) poin ke-8 yang berfokus pada pencapaian pekerjaan yang layak serta mendorong pertumbuhan ekonomi.
MANAGEMENT COMPENSATION'S IMPACT ON TAX AVOIDANCE IN INDONESIA WITH MODERATION OF MANAGEMENT Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.
WHY DOES CARBON EMISSION DISCLOSURE MATTER? EXPLORING ITS IMPACT ON FIRM VALUE: A CASE STUDY OF SHARIA-COMPLIANT COMPANIES IN INDONESIA Hakim, Lukman; Asyrof, Rifqi Aqil; Sjahbandi, Haykal Abdul Adil; Awinardi, Harish; Rizaldi, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2023

Abstract

The large amount of carbon emissions in Indonesia with a percentage reaching 4.1% of total global emissions has made Indonesia ranked 5th as a country that contributes the most CO2 emissions in the world during 1850-2021 and made the public encourage companies to disclose their carbon emissions. Disclosure of carbon emissions can then affect the company's image to investors which leads to its effect on the level of company value. Therefore, this study aims to examine the effect of disclosure of carbon emissions on the value of Islamic companies in Indonesia. This study uses a quantitative approach by processing secondary data which is panel data using panel data regression analysis and cluster analysis. The sample from the cross-section data includes 30 companies registered with ISSI and issues a company sustainability report, while the sample from the time series data is annual and takes the period 2016-2021. This study uses four control variables, namely earnings per share (EPS), leverage, firm size, and investment opportunity set (IOS). The test results show that partially the variable of disclosure of carbon emissions and simultaneously the variables of disclosure of carbon emissions, earnings per share (EPS), leverage, firm size, and investment opportunity set (IOS) have a significant effect on firm value. This research has implications for companies, governments, and investors related to the disclosure of carbon emissions.
THE INFLUENCE OF FIRM SIZE, LEVERAGE, AND PROFITABILITY ON THE TIMELINESS OF FINANCIAL REPORTING IN MANUFACTURING INDUSTRY COMPANIES Sherlyta Dwie Suwarno Putrri; Ahmad Fahrudin Alamsyah
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2024

Abstract

The timeliness of financial reporting is an important element in the context of corporatetransparency and accountability, especially for entities engaged in the manufacturing industrysector on the IDX. This study aims to empirically investigate the effect of independentvariables, namely company size, leverage, and profitability, on the timeliness of financialreporting during the 2021-2023 period. Adapting a quantitative methodology approach, thisstudy relies on regression models used to analyze secondary data from the annual reports of37 companies selected using purposive sampling techniques based on a set of inclusioncriteria. The results show that firm size has a significant positive effect on the timeliness offinancial reporting, while leverage and profitability have a negative effect. Simultaneously,firm size, leverage, and profitability are shown to have a significant effect on the timeliness offinancial reporting, which indicates a complex interaction between these factors in the timelypresentation of financial statements
IMPACT OF INCOME TAX EXEMPTION ON BPKH’S FINANCIAL PERFORMANCE IN HAJJ FUND MANAGEMENT (2018–2023) Alvira Sya’bannia Putri; Agus Puji Priyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2025

Abstract

This study examines the impact of the income tax (PPh) exemption policy on the financial performance of the Hajj Financial Management Agency (BPKH). Regulated under Law No. 11 of 2020 and Minister of Finance Regulation (PMK) No. 18 of 2021, this policy aims to optimize Hajj fund management. Using fiscal policy and stewardship theory, the study compares BPKH’s financial performance before (2018–2019) and after (2022–2023) the policy implementation through financial ratio analysis, including solvency, efficiency, and profitability ratios. A quantitative approach was employed with descriptive statistics and the Wilcoxon signed-rank test. Results indicate that while changes were observed in financial ratios, they were not statistically significant. However, a positive shift in investment composition was noted, with a higher allocation to return-generating instruments post-policy. This suggests an improvement in BPKH’s investment strategy, even though its impact on financial ratios remains statistically insignificant. These findings highlight the need for further evaluation of tax incentives in enhancing the financial sustainability of Hajj fund management
DOES ENVIRONMENTAL MANAGEMENT ACCOUNTING ASSOCIATED WITH SUSTAINABILITY REPORT DISCLOSURE? Odang, Nilam Kemala; Sinambela, Joseph Stevanus
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2026

Abstract

This study examines the relationship between Environmental Management Accounting (EMA) and Sustainability Report Disclosure (SRD) in energy sector firms. As businesses face increasing environmental challenges, understanding how EMA contributes to transparency in sustainability reporting is crucial. Despite prior research on EMA and SRD individually, limited empirical evidence links their direct association. This study introduces a novel approach by incorporating Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA), along with the Eco-Efficiency Index (EEI), to measure the balance between financial and environmental performance. Using a quantitative approach with multiple regression analysis on energy sector firms listed in IDX year 2023, amounted 75 firms. it confirms that EMA and EEI positively associated with SRD. The study contributes to environmental accounting literature and provides practical implications for firms and policymakers to enhance sustainability disclosures. However, limitations in sector focus and data availability suggest avenues for future research.
FAMILY OWNERSHIP, COST OF DEBT, AND THE MODERATION OF CORPORATE OPACITY Purwoaji, Azam; Dianawati, Wiwiek
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2029

Abstract

 This study examines the moderating role of corporate opacity in the relationship between family ownership and the cost of debt in Indonesian manufacturing firms. Using a sample of 117 firms listed on the Indonesia Stock Exchange (IDX) from 2018–2020, the study employs multiple linear and moderated regression analysis. Results indicate that family ownership reduces the cost of debt, and this effect is significantly moderated by corporate opacity. The findings contribute to understanding the impact of transparency on debt financing in family owned firms, offering insights for lenders, regulators, and family businesses in managing financial strategies.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Holsen, Stephen; Rudiawarni, Felizia
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2170

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap financial distress. Penelitian ini menggunakan metode kuantitatif dan diuji dengan regresi linear berganda. Corporate governance dihitung menggunakan mekanisme internal dalam bentuk ownership concentration dan board size, dan mekanisme eksternal dalam bentuk leverage. Financial distress dihitung menggunakan rumus Altman Z-Score untuk menentukan risiko. Objek dari penelitian ini adalah perusahaan sektor akomodasi dan makan minum yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2020-2023. Sampel yang digunakan dalam penelitian ini adalah 83 perusahaan. Hasil penelitian menunjukkan ownership concentration memiliki pengaruh signifikan dalam meningkatkan risiko financial distress, board size tidak memiliki pengaruh signifikan terhadap financial distress, dan leverage memiliki pengaruh signifikan dalam meningkatkan risiko financial distress. Kesimpulan dari penelitian ini adalah mekanisme corporate governance yang digunakan perusahaan memiliki pengaruh dalam meningkatkan maupun menurunkan risiko financial distress perusahaan, akan tetapi hasil penelitian ini perlu diinterpretasikan dengan hati-hati akibat masalah heteroskedastisitas dan bagaimana pengukuran variabel yang berbeda dapat menghasilkan kesimpulan berbeda.
THE EFFECT OF CEO POWER ON FIRM VALUE: THE MODERATING ROLE OF FIRM SIZE Wibowo, Andika Nur Dzaky; Anna Retnawati
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2066

Abstract

This study provides new empirical evidence on how CEO power—proxied by insider status, tenure, and financial expertise affects firm value within Indonesian state-owned enterprises (SOEs), and how firm size moderates this relationship. Unlike prior studies focusing mainly on private firms or developed markets, this research highlights the unique governance dynamics of SOEs that operate under dual mandates of profitability and social responsibility. Using 135 firm-year observations from 2019–2023 and panel regression with interaction terms, the findings reveal that CEO insider status and financial expertise significantly reduce firm value, whereas CEO tenure has no direct effect. Importantly, firm size mitigates the negative influence of CEO insider and financial expertise, suggesting that larger SOEs possess stronger governance mechanisms capable of constraining excessive managerial power. These results extend agency theory by demonstrating that the governance effectiveness of CEO power depends on organizational scale and ownership context. This study contributes to the corporate governance literature by offering context-specific evidence from emerging markets and providing practical implications for policymakers to strengthen oversight in smaller SOEs to preserve firm value.
SCRUTINIZING FINANCIAL ACCOUNTING OF BANK RATIO AND MACROECONOMICS INFLUENCE ON ECONOMIC VOLATILITY IN INDONESIA Lakilaki, Eogenie; Muhamad Zaky Ramadhan; Mafazah; Panca Wijaya
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2169

Abstract

This study delves into the complex dynamics between interest rates, capital adequacy (CAR), liquidity (LDR), inflation, and GDP on working capital lending in Indonesia from 2017 to 2024. Amid growing macroeconomic uncertainties, the research addresses critical gaps in the understanding of how banking institutions adjust to both inherent structural resilience and external economic shocks. By incorporating Positive Accounting Theory (PAT), this paper provides a nuanced perspective on the managerial decision-making process, focusing on how regulatory frameworks and incentive structures influence credit allocation. Utilizing panel data from 102 commercial banks and employing a multiple linear regression model, the study reveals that interest rates significantly impede lending activities, whereas CAR, LDR, and GDP growth exert a robust and positive impact on credit disbursement. Conversely, inflation demonstrates a negative yet statistically insignificant effect. These findings underscore the dual role of financial stability and macroeconomic growth in facilitating efficient credit intermediation. The study calls for the development of policy frameworks that align monetary governance with institutional behaviors, advancing the broader constitutional objectives of public welfare and social justice, as enshrined in Indonesia’s constitution.

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