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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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Islamic Social Reporting, Islamic Corporate Governance, Zakat Perfoming Ratio on the Reputation of Islamic Commercial Banks in Indonesia Muhibuddin; Umiyati; Riza Eko Suswanto; Dwi Irianti Haningdiyah
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1206

Abstract

Islamic banking always strives to improve its reputation in the community by disclosing social responsibility (JSR) and institutional governance (ICG) as well as the distribution of Zakat funds (ZPR), but these efforts are still not optimal. The study aimed to analyze the impact of JSR, ICG and ZPR on reputation, represented by Third Party Fund (DPK) of Islamic Comercial Bank in Indonesia (BUS). The population of this study was purely BUS in Indonesia for the period 2016-2020. Samples were selected by positive sampling method with a total of 7 BUS samples. The analytical method used is panel data regression, with e-views 9.0 analysis tool. The results showed that JSR had a significant effect on reputation, while ICG and ZPR had no significant effect on reputation. It can be concluded that JSR can progress notoriety while ICG and ZPR have not been able to affect reputation, because currently many Islamic banks have not implemented ICG properly while the distribution of zakat (ZPR) has not had an impact on community economic empowerment.
Foreign Ownership dan Earnings Management pada Perbankan Asean Ghofar, Abdul
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1455

Abstract

This research aims to examine the influence of foreign ownership on the earnings management of banking companies in the ASEAN region. The population is banking companies listed on the Stock Exchanges of four ASEAN countries: Indonesia, Malaysia, the Philippines and Thailand. We took 430 companies as samples for this research from these countries. This research took 5 (five) years. The results of the study found that foreign ownership has a negative relationship with earnings management because foreign ownership can reduce management actions to carry out earnings management; Foreign-owned banking companies have higher earnings quality in the first five years, and foreign investors' home countries that have a high CPI also have higher earnings quality. This research, based on the findings, can state that foreign investors can improve the effectiveness of governance and maintain earnings management.
Can Financial Rewards Increase the Interest of a Student Career in the Field of Education Accounting? Sari, Ayu Ketut Rencana; Wahyuni, Made Arie
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1481

Abstract

The goal of this study was to identify the characteristics that affect accounting students' interest in selecting a career as an accountant educator, with the moderating variables of intrinsic worth of the work, professional recognition, and financial benefits. Students at the Ganesha University of Education's Accounting Study Program made up the study's sample. 166 respondents made up the sample in a simple random sampling approach. The data is shared online via a Google form, after which the SmartPLS program processes it. Partially, this study shows that the intrinsic value of work does not affect the career interest of students in the field of accounting educators, while professional recognition partially has a positive and significant effect on career interests of students in the field of accounting educators. Financial awards are also able to moderate the effect of professional recognition on students' career interests in the field of accounting educators.
Investment Intentions Among Students in Bali Province Dewi, Luh Gede Kusuma; Wahyuni, Made Arie; Dewi, Nyoman Ayu Wulan Trisna
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1483

Abstract

During the Covid-19 pandemic, social media was filled with cryptocurrency investment, however the results of research in 2022 showed that only 17% of respondents were interested in investing in cryptocurrency. Therefore, this research was carried out again to determine the investment intentions of students in Bali Province. The results of this research found that currently, students have invested in savings, deposits, shares, gold, mutual funds and other types of investment. The conclusions that can be drawn are: students fully understand Access information about investments. Investment concepts. types of investment. Benefits from investment. ways to invest. investment instruments. However, there are still students who do not understand the basic knowledge of managing finances. the importance of financial planning in investment decisions. Investment for low income. Therefore, there is a need for further socialization regarding investment through formal channels such as schools or lectures and also non-formal channels such as social media.
The Impact of Covid-19 Pandemic on the Financial Performance of Go Public Companies During the PSBB and New Normal Phases Devi, Sunitha; Musmini, Lucy Sri; Martin Mahardika, A.A.N. Yudha
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1490

Abstract

The decline in state tax revenue in 2020 can be attributed to the implementation of tax reductions aimed at stimulating economic growth. This measure primarily aims to provide support to the sectors of the economy that have experienced significant negative impacts due to the COVID-19 pandemic. The government expects that the economic difficulties resulting from the pandemic will result in a decrease in the financial performance of multiple businesses. The Slovin Formula is used for sample size determination. The data underwent analysis through the utilization of the Wilcoxon Signed Rank Test. The study findings suggest that the PSBB measures implemented during the COVID-19 pandemic resulted in higher average DER and receivable turnover, but lower average current ratio and ROA. No significant difference was found in the current ratio and debt-to-equity ratio (DER) among all industrial sectors. Significant variations were observed in the return on assets (ROA) and receivable turnover. No statistically significant variation was found in the current ratio, debt-to-equity ratio (DER), return on assets (ROA), and receivable turnover across all industrial sectors. The Consumer Goods Industry experienced improvements in the current ratio, return on assets (ROA), and receivable turnover, while witnessing a decline in the debt-to-equity ratio (DER). In contrast, the Property, Real Estate and Building Construction, Finance, Trade, Services, and Investment sectors observed a decline in both the current ratio and return on assets (ROA).
Profit Quality Analysis of Investment Opportunity Set, Leverage, and Good Corporate Governance Wardani, Indry Maura Kusuma; Fidiana, Fidiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1503

Abstract

This research is motivated by the company's investment decisions during the pandemic to increase its business scale in the future which gives investor’s confidence in making financial decisions. The purpose of current study is to investigate how profit quality is impacted by good corporate governance, leverage as well as investment opportunity sets. The DER was used to measure the leverage, the market book value of asset ratio was used to measure the IOS, and the proportion and quantity of firms' ownership of the audit committee, independent commissioner board, managerial ownership, and institutional ownership were all used to measure GCG. It was a quantitative study. Food and beverage businesses that were listed on the IDX (Indonesia Stock Exchange) also made up the population. The method of gathering data employed purposive sampling. 13 businesses made up the sample in accordance with that. Moreover, the data was collected during a three-year period (2019–2021). 39 pieces of data in all were examined. The t-test, F-test, R2 test, and multiple linear regression were also employed in the data analysis technique. The outcome showed that there was a negative correlation between profit quality and the set of investment opportunities. On the other hand, managerial ownership improved the quality of profits. On the other hand, the quality of profits was unaffected by leverage, institutional ownership, the independent commissioner board, and the audit committee. These results imply the failure of all sample firms to achieve positive returns on their investment sets in assets during the pandemic. Not a single firm was able to show positive prospects for investment opportunities during the pandemic.
Analysis of Profit Quality and Esg: Investor Determinants in Decision Making Wardani, Isma; Leniwati, Driana
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1554

Abstract

This research aims to interpret the concepts of ESG and earnings quality in terms of their influence on investor decisions. Using an interpretive paradigm, this researcher tries to interpret the meaning of ESG factors and earnings quality by researching social phenomena. Data was obtained using in-depth interviews with lecturers, students and general investors who were key informants. The method used is the snowbolling system. The interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that ESG factors and earnings quality are interpreted in material terms, environmental and social responsibility and goodness or spirituality in the context of determining factors in investment decisions. Empirically, in a broader sense, ESG factors and earnings quality are not only interpreted as financial benefits but as a reflection of investor awareness of their positive impact on the environment and social and mutual benefits.
Analysis of Environmental, Social and Corporate Governance Impact of Carnival Activities on Village Sustainability Adi Maulana, Bimo; Driana Leniwati; Sri Wibawani Wahyuning Astuti
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1555

Abstract

This research aims to find out whether the ESG concept can only be used in a company or can also be used to analyze an activity, where this activity can have an impact on society. By using an interpretive paradigm, this researcher tries to interpret the impact that occurs on carnival activities in terms of the ESG concept. Data was obtained using in-depth interviews with the organizing committee, activity participants and also local businesses involved in the activity who were key informants. The method used is a snowballing system where interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that there are many impacts that occur in carnival activities which are reviewed with the ESG concept which can later be used as something for the sustainability of the village and can also be a reason in making decisions for the sustainability of the village and also for the sustainability of this activity. In other cases The impact resulting from the concept that has been applied to this activity can be seen from the environmental, social and environmental impacts of this activity also governance.
Skeptisisme Profesional Auditor dari Sudut Pandang Filsafat Jawa “Ojo Dumeh, Eling lan Waspodo” Bhilawa, Loggar
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1559

Abstract

This study aims to explore and analyze auditors' professional skepticism through the lens of Javanese philosophy, specifically the concepts of "Ojo Dumeh, Eling, and Waspodo." Professional skepticism, as the critical and cautious attitude of auditors in performing their duties, is linked to the values and teachings in Javanese philosophy to understand how these principles can enrich and deepen audit practice. The study's findings suggest a striking alignment between the ethos of audit professional skepticism and the Javanese philosophical concept of Ojo Dumeh, Eling lan Waspodo. In essence, audit professional skepticism embodies a mindset of critical inquiry and careful evaluation, mirroring Ojo Dumeh's call to avoid easy acceptance and instead verify information rigorously. The concept of Eling, emphasizing mindfulness and awareness, resonates with auditors' need for meticulous attention to detail. Likewise, Waspodo's emphasis on caution and prudence echoes the fundamental approach of auditors to exercise skepticism and maintain a cautious stance in their assessments. This correspondence underscores the universal value of critical thinking, careful scrutiny, and mindful deliberation across cultural and professional domains.
Analisis Penggunaan Teknologi Informasi terhadap Efektivitas Audit Pajak Wany, Eva; Widjaja1, Ardhimas Tegar; Budi Prayitno
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1574

Abstract

The implementation of information technology in tax audits also faces a number of challenges. One of the main challenges is data security. Information technology stores a number of sensitive data such as taxpayer financial data, therefore, it is important to ensure that this data is safe from misuseInformation technology can help the government monitor tax compliance and detect potential tax violations. This research aims to analyze the use of information technology on the effectiveness of tax audits, whether the use of information technology can ensure that taxpayers carry out their tax obligations correctly and fairly. By reviewing relevant literature studies by combining research topics. The methodology used is qualitative research. The results of this research show that the use of technology has a positive influence on the effectiveness of tax audits and information technology can improve accuracy, efficiency and service quality in tax audits. It can be concluded that information technology helps auditors in detecting tax irregularities.

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