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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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Komunikasi Simbolik dalam Menentukan Harga Perolehan Jabatan Kepala Desa di Madura Ach. Baihaki
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.v9i1.1086

Abstract

This study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
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.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
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.
Kebijakan Lindung Nilai (Hedging) pada Perusahaan untuk Menjamin Kinerja Perusahaan Afdol Muftiasa; Lili Adi Wibowo; Ratih Hurriyati; Agus Rahayu
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.v9i1.1234

Abstract

Risk fluctuations, including such changes in interest rates, exchange rates, and commodity prices, have a negative impact on business performance and can be mitigated by hedging. Derivative instruments are the preferred method for hedging. Internal hedging calculations take into account size, growth prospects, financial distress, leverage, and liquidity. This study's goal is to examine the variables that influence the hedging decisions of businesses. This study employs a descriptive qualitative methodology. The most influential factors in determining a company's hedging strategy are its size and growth prospects, according to the research. The greatest effect comes from the company's size and growth potential in order to influence the company's hedging policies. Other factors such as leverage, liquidity, financial distress, market depth risk are not so dominant in influencing the company's hedging decisions. However, several variables or factors that are not the dominant factor will be important according to the industry or line of business of each company.Recommendations for further research can be carried out by analyzing the company's external factors that influence hedging decisions.
Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies) Ratna Anggraini Aripratiwi; Khoirul Umam Hasbiy
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.v9i1.1338

Abstract

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.
CEO AND CSR REPORTING: A BIBLIOMETRIC ANALYSIS Widoretno, Astrini Aning; Azmiyanti, Rizdina
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.v11i01.1917

Abstract

This study aims to examine previous studies related to the relationshipbetween CEO power in the implementation of CSR in a company and explorehow the characteristics of CEO power influence CSR, especially in non-financialcompanies in Indonesia with a period between 2020-2022 after the Covidpandemic -19. The method used in this study is a literature review by analyzing21 articles that are relevant to the research topic raised. The analysis results statedthat several previous studies revealed that CEO power had a negative relationshipwith a company's CSR disclosure level. In addition, CEO duality and CSRdisclosure also has a negative relationship, where CEO duality will reduce theCEO's responsibility to stakeholders, which can weaken CSR performance in acompany. This analysis explains that the relationship between CEO Power inimplementing CSR is limited to manufacturing and mining companies and israrely discussed regarding non-financial companies.
IS THE CEO’S EGO DRIVING PROFITS? UNCOVERING THE RELATIONSHIP BETWEEN NARCISSISM AND EARNINGS MANAGEMENT Putri, Belinda Regina; Suryani, Ani Wilujeng
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.v11i01.2002

Abstract

Globalization intensifies competition, pressuring profit margins and challenging companies to outperform competitors. This demands precise decision-making by Chief Executive Officers (CEOs), whose personalities influence their perceptions and strategies. This study examines the impact of CEO narcissism and tenure length on earnings management in 180 manufacturing companies listed on the IDX during 2015–2019. Using Generalized Least Square regression, the findings reveal that CEO narcissism, measured through photographs in annual reports, positively affects earnings management, while tenure length has no significant impact. By analyzing visual elements in annual reports as a proxy for narcissistic traits, this research offers a novel lens to explore how CEO psychology drives financial decisions. The results suggest narcissistic CEOs are more likely to manipulate earnings to gain recognition and validation. Investors should therefore assess management personalities through annual reports alongside financial metrics to make informed investment decisions.
GREEN INTELLECTUAL CAPITAL, PERFORMANCE, AND RESEARCH AGENDA Hariyanto, Wiwit; Sigit Hermawan; Sriyono
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.v11i01.2003

Abstract

Study This aim For explore the relationship between Green Intellectual Capital and financial, non-financial performance and opportunities research coming through approach bibliometrics . Analysis done of the 122 publications obtained from the Scopus database in the 2019-2024 period . Research result show trend increase interest towards GIC, especially in 2023. Countries such as China, Pakistan and Malaysia are becoming center study main . Journal Journal of Intellectual Capital be the most productive in publish study related to GIC. Keyword analysis​ show that concepts like sustainability , green innovation , and knowledge management are closely related with GIC. Additionally , research​ this also identifies writers , articles , and networks the most influential collaboration in field This . Research result This give more understanding​ comprehensive about development GIC research , identify gap research , and highlighting opportunity For study more carry on . Findings This can become guide for researchers , practitioners , and makers policy in develop more strategies effective For reach sustainability
CEO FINANCIAL EDUCATION, FIRM PERFORMANCE, AND ESG PERFORMANCE OF LQ45 COMPANIES Thomas, Mario Yohanis; Suhardianto, Novrys
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.v11i01.2010

Abstract

Financial education that emphasizes only economic perspectives and moral hazard tends to make CEOs with financial expertise highly profit-oriented. Therefore, it is important to identify the influence of a financial education background on the financial performance of LQ45 companies, as well as the role of ESG performance in moderating this relationship. The analysis was conducted using Multiple Least Squares Regression and Moderated Regression Analysis on 166 observations indexed in LQ45 from 2017 to 2022. The results of the analysis indicate that the financial expertise of the CEO has a positive effect on financial performance, and ESG performance weakens this influence. This study's findings have practical implications, suggesting that ESG performance can serve as a governance mechanism to mitigate extreme profit orientation, allowing for the optimization of non-financial aspects such as the company's ESG performance.
INTEGRITAS SEORANG AUDITOR INTERNAL PEMERINTAH : TELAAH KONSEPTUAL BERDASARKAN PERSPEKTIF AL-QUR'AN Nandyasa Vania Sarinastiti; Erina Sudaryati
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.v11i01.2013

Abstract

This study examines the concept of integrity of government internal auditors from the perspective of the Qur'an with a hermeneutic approach. The Qur'an provides a strong moral foundation in instilling integrity, which includes honesty, responsibility, and accountability. In the context of the auditor profession, integrity serves as the main guideline to ensure transparency and fairness in the performance of duties. This study found that Islamic values contained in the Qur'an, such as honesty in QS. Al-Baqarah: 42, fulfillment of trust in QS. An-Nisa: 58, and justice in QS. Al-Ma'idah: 8, are relevant to strengthen the professional ethics of auditors. This research is expected to contribute to the development of an auditor code of ethics based on Islamic religiosity values to support clean and transparent governance. Keywords: Integrity, Government Internal Auditor, Al-Qur'an, Honesty, Ethics

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