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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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Analysis of social engineering prevention socialization patterns through websites and Twitter Putri, Rahmadani Ningtyas Sekar; Hendi, Hendi Yogi Prabowo
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
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.vol6.iss2.art3

Abstract

This study aimed to identify social engineering prevention socialization patterns through website and twitter by six major banks in Indonesia. This qualitative research utilized archival research method and documentary secondary data, namely using the bank's website and twitter media. This qualitative research uses content analysis and data was processed using NVivo 12 software. The results showed that the socialization of social engineering prevention provided by six banks in Indonesia through the website and twitter media contained information about the characteristics of social engineering, bank contact service facilities, and steps to prevent social engineering. Optimization of socialization through the website and twitter could be done by creating content that contains complete and up-to-date information about the characteristics of social engineering, contact service facilities, and preventive measures that could be visualized in the form of videos or attractively designed poster images.
New learning method with ERP business simulation game: What can we learn? Muhammad Fadhly Rizky Octavio; Falikhatun
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
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.vol6.iss2.art1

Abstract

This Study explores the effectiveness of Enterprise Resource Planning (ERP) business simulation games on user competencies. This Study Uses a qualitative descriptive methodology, and the informants of this research have been winning in national and international business simulation games (both students and alums). Traditional pedagogical approaches need to be revised to explain the rich dynamics arising from business environments. As a result, they also consider incorporating new educational aids into their curriculums, i.e., business simulation games. Participants indicated that interacting with these simulations enhanced their understanding of business topics and resulted in soft skills growth. Current working alumni said they felt more capable of acclimating to the professional world. However, the Study unearthed that comparatively few higher education institutions incorporate business simulation games in their teaching practices. The result shows that with the development of technology, there is a transformation in how business functions; integration of these tools into educational frameworks becomes essential to narrow the knowledge theory gap and knowledge application. These results suggest the importance of universities introducing technology tools, particularly ERP business simulations, into their curricula for Business and Economics courses (single or joint honors) alongside accounting.
The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability Riyan Harbi Valdiansyah; Juanita Agustina R; Ari Iswahyudi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
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.vol6.iss2.art2

Abstract

This study examines the moderating effect of sustainable competitive advantage on the relationship between sustainable finance and bank profitability of Indonesian conventional commercial banks from 2019 to 2022. The study has found that sustainable finance has a positive impact on bank profitability (ROA and ROE). However, the impact of sustainable competitive advantage on bank profitability was only positive with ROA, suggesting that ROA is a more effective indicator of bank profitability for this study. Furthermore, the study indicates that the impact of sustainable finance on bank profitability (both ROA and ROE) is diminished by the delay in the implementation of sustainability reporting during the COVID-19 reporting period. The results of this study are likely to encourage banks to increase their sustainable finance and focus on improving the quality of sustainability reporting in order to gain a competitive advantage in the current banking industry landscape in Indonesia.
Determinants of accounting fraud in Paser regency regional apparatus Nor, Wahyudin; Purnamasari, Wulan; Lesmanawati, Dewi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
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.vol6.iss2.art4

Abstract

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.
Factors affecting regional government capital participation in Aceh Regional Banks RM, Mugtafillah; Indayani, Indayani; Fifi Yusmita
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
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.vol6.iss2.art5

Abstract

This study aimed to examine the affect of fiscal capacity, profit sharing funds, excess budget financing, and dividends from regional government capital participation on regional development Aceh bank with the size of the legislature as moderating variable. The unit of research analysis is amount of regional government capital participation in Aceh Bank. Research population are 23 districts in Aceh. Hypothesis was analyzed using multiple linear regression method. It was concluded that fiscal capacity, profit sharing funds, excess budget financing and regional bank dividends had a positive effect on regional government capital participation. Meanwhile, the size of the legislature has a negative effect on government capital participation. The size of the legislature negatively and insignificantly moderates fiscal capacity but negatively and significantly moderates profit sharing funds in government capital participation. The size of the legislature has a positive and insignificant moderation of excess budget financing but has a positive and significant moderation of regional bank dividends in terms of government capital participation.
Prevention of fraud in procurement of goods and services based on e-procurement Mansyuri, M. Ikhwan; Ramadhan, Muh. Syahru
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
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.vol6.iss3.art3

Abstract

The government's practice of procuring goods and services is still vulnerable to fraud and needs to be addressed. This research aims to determine the factors that can influence efforts to prevent fraud in e-procurement-based procurement of goods and services. The data in this research were obtained from the results of distributing questionnaires to employees of the Procurement Services Unit (ULP) office and the Dompu Regency BPKAD Office. Sampling in this research used a purposive sampling method. Next, the research data was tested using multiple regression testing. This research can prove that the variables of technology utilization, internal control systems, employee ethics, and religiosity can influence the prevention of fraud in the procurement of goods and services. The research results can be used as a reference for evaluating the use of information technology and the application of SPI to make it more optimal. Apart from that, it is also necessary to consider human resources, in this case employees, to be able to maintain good ethics and religiosity as the basis for actions at work to avoid various deviant or unlawful actions.
Can university social responsibility improve student satisfaction through service quality? Suranta, Sri; Setiadi, Fahmi; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
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.vol6.iss3.art1

Abstract

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.
Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta Putra, Afuan Fajrian; Syahid, Ilham; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
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.vol6.iss3.art2

Abstract

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.
Tax avoidance determinants and earnings management in Indonesian consumer companies Safira , Dina Maylinda; Setiyawati, Hari
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
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.vol6.iss3.art4

Abstract

This research investigates tax avoidance practices and earnings management among Indonesian consumer companies. The study examines the influence of thin capitalization, transfer pricing, and company life cycle on tax avoidance behaviors and their subsequent impact on earnings management. A total of 115 observations were obtained from 23 companies that were listed on the Indonesia Stock Exchange over a 5-year period (2018-2022) using purposive sampling. Panel data regression analysis revealed that thin capitalization negatively affects tax avoidance, while transfer pricing and company life cycle show no significant impact. Transfer pricing and company life cycle positively influence earnings management, while tax avoidance demonstrates a significant negative effect. These findings contribute to understanding corporate tax behavior and financial reporting quality in Indonesia's consumer sector and provide insights for regulators and investors.
Analysis of factors affecting the level of corruption: a study of ASEAN countries Suhardi, Rapon Yuniar; Rahman, Arief
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
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.vol6.iss3.art5

Abstract

This study aims to examine the influence of information systems, human resource quality, and economic capability on corruption levels in 10 ASEAN countries from 2010 to 2020. This study uses secondary panel data regarding the E-Government Development Index (HDI), Human Development Index (HDI), GDP per capita (PPP), and Corruption Perception Index (CPI). The data were analyzed using panel data regression with a Fixed Effects Model (FEM), selected based on the results of the Hausman test. The findings indicate that human resource quality has a significant negative effect on corruption levels. Meanwhile, information systems have a significant effect, indicating that technological progress contributes to reducing corruption, although its effectiveness may depend on institutional factors. On the other hand, economic capability does not show a significant effect on corruption. These results suggest that improving human resources is a crucial strategy in eradicating corruption in ASEAN countries, while technology and economic growth alone may not be sufficient without strong institutional support.

Page 9 of 11 | Total Record : 102

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