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Journal of Contemporary Accounting
Published by Universitas Islam Indonesia
ISSN : -     EISSN : 26571935     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting the results of research on accounting. JCA is a media of communication and reply forum for scientific works especially concerning the field of the contemporary accounting studies of developing countries. The JCA invites manuscripts in the various topics include, but not limited to, functional areas of Financial Accounting, Management Accounting, Public Sector Accounting, Islamic Accounting, Sustainability Reporting, Corporate Governance, Auditing, Fraud Accounting, Corporate Finance, Accounting Education, Ethics and Professionalism, Information System, Financial Management, and Taxation. Papers presented in JCA are solely authors responsibility.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Volume 5 Issue 1, 2023" : 5 Documents clear
Accounting information system performance in hospital: A case study Rofiqah Niyati Rahayu; Muhamad Rifandi
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art3

Abstract

This study aims to examine the impact of user engagement in system development, training and education, top management support, and user capabilities on the performance of accounting information systems. The population of this study consisted of 13 employees from the finance department of the PKU Muhammadiyah Gamping Yogyakarta Hospital who used an accounting information system. This was a mixed methods study, which combined quantitative and qualitative data in one study. Data collection methods included questionnaires and interviews. The SPSS version 22 program was used for data analysis, which included descriptive analysis and multiple regression analysis. The results of the study are that user engagement in system development, user education and training programs, and top management support all have an impact on the performance of accounting information systems. Meanwhile, user capabilities have no effect on accounting information system performance. It can also be expanded by including independent variables and research objects.
Identification of the integrity index in local governments in Java Intiyas Utami; Gideon Felix Gunawan; Gracella Theotama; Aprina Nugrahesthy Sulistya Hapsari; Natasia Alinsari
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art1

Abstract

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.
The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi Riski Hernando; Fitrini Mansur; Eko Prasetyo
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art5

Abstract

This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.
Determinants of quality of the financial statements of Gunung Kidul Regency Government Marfuah Marfuah; Eliza Nur Istiqomah; Chivalrind Ghanevi Ayuntari; Priyono Puji Prasetyo
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art2

Abstract

This study aims to determine the effects of human resource competence, internal control system, application of government accounting standards, utilization of information technology, and regional financial supervision on the quality of local government financial reports of Gunung Kidul Regency. The population of this study is the Regional Work Units in Gunung Kidul Regency. The sampling method used was purposive sampling where 86 respondents were selected as the research samples. The results of this study indicate that the competence of human resources, internal control system, application of government accounting standards, use of information technology, and regional financial control have proven to have significant and positive effects on the quality of local government financial reports of Gunung Kidul Regency. This result contributes to improving the quality of financial reports of Gunung Kidul Regency Government by upgrading the competence of its employees in accounting and finance, establishing effective internal control system, applying the government accounting standards, maximizing the use of information technology, and performing regional financial supervision.
The effect of profitability, liquidity, and capital structure toward stock returns: A study on plantation companies listed in IDX Yoel Silver; Christina Tri Setyorini; Umi Pratiwi
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art4

Abstract

This study aims to analyze the effect of profitability, liquidity, and capital structure on stock returns. This study uses signaling theory as a research basis. This study uses a quantitative approach with a regression method, whose population data are plantation sub-sector companies listed on the IDX for the 2016-2021 period. The sample selection was carried out using purposive sampling and obtained as many as 90 samples from 15 companies. Based on the results using EViews 12, its indicate that profitability had a significant positive effect on stock return, liquidity did not have a significant effect on stock return, and capital structure did not have a significant effect on stock return. The implication of this study is that investors must pay close attention to the profitability ratio, as a high profitability ratio correlates to a higher rate of return. In the meantime, businesses must evaluate their use of capital in order to avoid going bankrupt, as well as assess their debt. The originality of this research is that it was undertaken in the plantation sub-sector, where few previous researchers had focused.

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