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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 102 Documents
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Detecting financial statement audit quality factors in companies registered on the Jakarta Islamic Index (JII) period 2018-2022 Sakinah, Gina; Irma, Ramadhani Irma Tripalupi; Serda, Serda Mulyasa Insani; Ade, Ade Ponirah
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art4

Abstract

This study aims to determine the factors that affect the quality of financial statement audits in companies listed on the Jakarta Islamic Index (JII) for the 2018-2022 period. This research uses a descriptive method with a quantitative approach. The type of data used in this study is in the form of quantitative data that is calculated directly. The data source is secondary in the form of annual financial statements published by each company listed in the Jakarta Islamic index (JII) for the 2018-2022 period. In this study, the population is companies listed in the Jakarta Islamic Index (JII) for the 2018-2022 period. There are 30 companies that make up the population in this study. The sampling method in this study used purposive sampling techniques. Then test the data using logistic regression. The results showed that the audit delay variable showed that there was no partial influence on audit quality. The audit fee shows that there is no partial influence on audit quality. Audit delay and audit fee show that there is no simultaneous effect on Audit Quality.
The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
Determinants of learning effectiveness in SAP-based Enterprise Resource Planning courses Marfuah, Marfuah; Ditama, Richza Ariyo; Khairunissa, Adinda Khansa
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art1

Abstract

This study aims to determine the factors that influence learning effectiveness in the SAP-based Enterprise Resource Planning courses at Universitas Islam Indonesia (UII). Based on the Theory of Embodied Learning, this study hypothesizes that activeness, level of suitability, perceived immersion, motivation, and technology support positively affect learning effectiveness in the SAP-based ERP courses. A quantitative method with a survey method was used to collect data from 371 students across six study programs who had taken the SAP-based ERP courses. The results of multiple regression analysis showed that physical involvement, level of suitability, motivation, and technology support had a significant positive effect on the learning effectiveness of SAP-based ERP courses. However, perceived immersion had a significant and negative effect on learning effectiveness in the SAP-based ERP courses, which is contrary to the formulated hypothesis. These findings contribute to ERP curriculum design by emphasizing the importance of active participation, aligning course materials with software features, fostering motivation, and ensuring adequate technology infrastructure to improve learning effectiveness in the SAP-based ERP courses.
Green advantage, integrated reporting, and carbon disclosure on firm value Wijaya, Joshua Arta Iwan; Handoko, Jesica
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art2

Abstract

This study aims to examine the effect of green competitive advantage, integrated reporting, and carbon disclosure on firm value, with state ownership as a moderating variable. The object of this research is all manufacturing companies listed on the Indonesia Stock Exchange, spanning the period from 2021 to 2023. The population of manufacturing companies listed on the Indonesia Stock Exchange and the samples processed consisted of 438 companies, excluding outlier data from 18 companies. The analysis technique employs legitimacy and agency theory, examining the independent variable and the dependent variable in the presence of moderating variables and control variables, including firm size, leverage, and profitability. The results of this study indicate that a green competitive advantage has a positive but insignificant effect on firm value. In contrast, integrated reporting has a negative but insignificant effect on firm value. In contrast, carbon disclosure has a negative and significant effect on firm value. This study also examines moderation by creating interaction variables and assessing their impact on firm value as the dependent variable. There are three interaction variables: green competitive advantage with state ownership, integrated reporting with state ownership, and carbon disclosure with state ownership. The results of testing the effect of the interaction variables were found to be negatively insignificant, positively insignificant, and negatively significant. The discarded outlier data and measures used may have affected the results of this study.
Does board gender diversity enhance ESG performance? Empirical evidence from Indonesia Pernamasari, Rieke
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art3

Abstract

This study explores the impact of board gender diversity (BGD) on sustainability performance, measured Environmental, Social, and Governance (ESG) disclosure scores, in the Indonesian context. A fixed-effect panel data regression was applied to 405 firm-year observations from 81 companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The results show that BGD positively influences overall ESG performance, with a significant effect on governance performance. However, no significant impact was found on the environmental and social dimensions. These findings suggest that female representation on corporate boards may strengthen governance practices, though its influence on environmental and social initiatives remains limited. This research contributes to the literature on gender diversity and ESG by offering empirical evidence from an emerging market, providing insights for regulators and stakeholders to promote inclusive leadership and sustainable business practices.
The influence of profitability, company dynamics and digital transformation on company value Mustaqim, Hendri; Zuraida; Yusmita, Fifi
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art6

Abstract

This study examines the effect of profitability, company dynamics, and digital transformation on firm value, both simultaneously and partially, in mining companies listed on the Indonesia Stock Exchange (IDX). This research adopts a causal-explanatory approach using panel data regression analysis. The study population comprises mining sector companies listed on the IDX during the 2019-2022 period, with a total of 200 observations selected through purposive sampling based on specific criteria. The study utilizes secondary data sources. The results indicate that profitability, company dynamics, and digital transformation simultaneously have a significant effect on firm value. Partially, profitability shows a negative effect, while company dynamics have a positive effect on firm value. In contrast, digital transformation is found to have no significant impact on firm value in mining companies listed on the IDX. These findings highlight the importance of internal performance factors over digital initiatives in driving firm value within the mining sector.
Evaluation of the substance of consumptive murabahah: Maqāṣid perspectives, regulation, and sharia accounting Nurbaidah, Siti Umi; Hidayah, Nur; Muhajirin, Muhajirin
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
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.vol7.iss2.art2

Abstract

This paper aims to evaluate the application of the Murabaha contract in consumer financing within Indonesian Islamic banks based on the substantive principles of sharia and the maqāṣid framework of Ibn ‘Āshūr. The study adopts a normative-qualitative and descriptive-comparative method analyzing PSAK 102/402, DSN-MUI fatwas, and real practices in Bank Syariah Indonesia (BSI). Data were collected through document review and interviews with practitioners. The findings reveal that current Murabaha practices emphasize administrative compliance over the substantive nature of sale transactions, with fixed margins often benchmarked to interest rates. This raises the potential for hidden riba and contradicts maqāṣid values such as ḥifẓ al-māl (wealth protection), al-‘adl (justice), and al-ṣidq (truthfulness). The paper proposes a margin determination model based on 'iwāḍ (legitimate compensation for risk and effort) and recommends reformulating financial reports aligned with maqāṣid principles. This study contributes to both conceptual and technical reform in Islamic finance, with significant implications for regulation and Islamic accounting education
Women representation and financial performance: Empirical analysis of healthcare sector in Indonesia Nindiasari, Avininda Dewi; Nugroho, Hendrato Setiabudi
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
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.vol7.iss2.art4

Abstract

This study aims to analyze the influence of women's representation on the board of directors on the financial performance of companies in the Indonesian health sector. Based on agency theory and previous literature, this study focuses on companies listed on the Indonesia Stock Exchange in the healthcare supplies & distributions, healthcare providers, and pharmaceuticals sub-sectors during the 2018-2022 period. Using the multiple linear regression method using EViews 13, the research results show that the proportion of women on the board of directors and female president directors do not have a significant influence on the company's financial performance, as measured through the liquidity index. These findings indicate that although there is an increase in the number of women in leadership positions, their contribution to the financial performance of companies in the health sector is not yet optimal. This supports the results of previous study which shows that the relationship between the presence of women on the board of directors and company performance can vary depending on the regulatory context, economic stability, and organizational culture in developing countries such as Indonesia.
Assessing information system performance in government agency from the user's perspective Widyadomono, V. Mardi; WIjayanti, Lilis Endang; Pw, Kristianto; Rokhmat, Rokhmat
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the factors influencing information system performance in government agencies in Sleman Regency, focusing on the user perspective. The user perspective needs to be analyzed, considering that in government organizations, there are sometimes information systems that have the same function but different usage instructions. Some information systems originate from the center and others are created independently by the regions. This causes operators to operate several systems that have almost the same function. The dependent variable is system performance, while the independent variables include personal technical skills, top management support, human resource quality, and education and training. Data were collected using questionnaires distributed to employees directly involved in the implementation and use of the information system. Out of 160 targeted respondents, 158 completed the questionnaire. The data were analyzed using linear regression, and hypotheses were tested with t-tests. The results show that all independent variables significantly affect information system performance, highlighting the importance of both personal and organizational factors in enhancing the effectiveness of information systems within government institutions.
Determinants of accounting information system adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis Rabiu, Naja’atu Bala; Salihu, Maimuna; Maigoshi , Zaharaddeen; Ibrahim, Kabir
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
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.vol7.iss2.art3

Abstract

This study examined the determinants of Accounting Information System (AIS) adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis, Nigeria. The adoption of AIS is increasingly viewed as a strategic imperative, particularly in light of the goals outlined in the Nigeria Vision 2030 agenda, as SMEs form the backbone of the Nigerian economy. The study was conducted in Kano Metropolis, with data collected from 297 responses and analyzed using Smart PLS 4.0. The results showed that hypothesis one was supported, while hypotheses two, three, and four were rejected. The findings indicate that facilitating conditions, performance expectancy, and social influence are significant determinants of AIS adoption among SMEs in Kano Metropolis. This suggests that SMEs are more likely to adopt AIS when they perceive the system as beneficial to business performance, have the necessary resources and support, and receive encouragement from influential individuals or groups within their networks. Beyond these results, the originality of this study lies in its application of the full UTAUT framework with PLS-SEM in the Nigerian SME context—a methodological approach not commonly employed in earlier Nigerian studies. Based on these findings, the study recommends that SME owners and managers in Kano Metropolis invest in staff training and digital literacy programs to strengthen their capacity to effectively utilize AIS tools. By fostering a culture of innovation and technological openness, SMEs in Kano can improve financial accuracy, enhance decision-making, and align their operations with Nigeria’s broader digital economy goals under Vision 2030.

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