Jurnal Akademi Akuntansi (JAA)
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
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<![CDATA[Corporate Social Responsibility dan Ketahanan Perusahaan Dalam Menghadapi Pandemik di Asia Tenggara ]]>
<![CDATA[Asniati Bahari]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.21994
<![CDATA[This study aims to find empirical evidence regarding the influence of CSR on corporate resilience in facing the COVID-19 pandemic in Southeast Asia during the first and second waves of the pandemic. The independent variable in this research is the company's CSR which consists of economic, environmental and social disclosures, while the dependent variable is company resilience. There were 175 companies as research samples in the first wave and 176 in the second wave. Data is obtained from sustainability reports and annual reports published by each company through its official website. Using SmartPLS 3.3.9, it was found that, both in the first and second waves of COVID-19, overall CSR had a positive effect on corporate resilience. In the first wave, disclosure of economic topics had a positive effect on corporate resilience, but disclosure of environmental and social topics had a negative effect. In the second wave, disclosure of social topics had a positive effect on corporate resilience, but disclosure of economic and environmental topics had a negative effect. The implications of this research show that companies need to disclose their business continuity activities during a pandemic to increase corporate resilience. With the longer the pandemic lasts, social activities are more important than economic and environmental activities. The results of this study can enrich knowledge in the field of sustainability accounting which is useful for company management in managing corporate sustainability and also for investors in choosing their investment objects.]]>
<![CDATA[Konstruksi Model Kualitas Laporan Keuangan Di Indonesia ]]>
<![CDATA[Oyong Lisa]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.23074
<![CDATA[The purpose of this study is to construct a financial report quality model that includes professional supervision as a moderator of the relationship between audit quality and competence and independence, and audit quality as a mediation effect of competence and independence on the quality of financial reports. Perceptions of Public Accountants (AP) on competence, independence, audit quality, professional supervision, and quality of financial reports are the subject matter of primary data collected by purposive sampling from 678 KAPs in Indonesia. Partial Least Square is used to analyze. The t test was applied to test the hypothesis. The research findings show that the financial report quality model is created by first strengthening the relationship between competence and independence with audit quality through professional supervision. The relationship between professional supervision and audit quality is getting stronger the tighter it is. Second, audit quality as a mediator has the potential to strengthen the impact of competence and independence on the quality of financial reports. The impact on the quality of financial reports increases along with audit quality.]]>
<![CDATA[Performance Of Accounting Teachers And Education Staff: The Role Of Cyberloafing And Work Stress ]]>
<![CDATA[Nazaruddin Malik]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.25938
<![CDATA[This study aims to examine the effect of cyberloafing and work stress on the performance of accounting teachers and education staff. This type of research uses a quantitative approach. The number of samples used was 38 respondents. Sources of data in this study were obtained from distributing questionnaires (primary data). The collected data were analyzed using path analysis. The results of this study are that cyberloafing has a significant negative effect on the performance of accounting teachers and education staff. Work stress has a significant negative effect on the performance of accounting teachers and education staff. Work stress does not mediate the effect of cyberloafing on the performance of accounting teachers and education staff. This research has an impact on policies on human resources, especially accounting makers in completing their tasks.]]>
<![CDATA[Apakah Inovasi Hijau Dan Pengungkapan Emisi Karbon Dapat Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur? ]]>
<![CDATA[Harvinna Dwi Putri]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.22814
<![CDATA[The development of the industrial world is currently very competitive with each other, including industries in Indonesia. In addition, developments can cause environmental damage as a result of the company's activities. Therefore, this might have a negative impact on society and lower the company’s worth. The study aims to investigate to link between firm value and green product innovation, green process innovation, and disclosure of carbon emissions. Using purposive sampling criteria, the research sample consisted of manufacturing companies listed on the Indonesia Stock Exchange listed in the PROPER rating from 2017 to 2020, and combined into 30 companies with 115 observations. According to legitimacy, signaling, and stakeholder theory, the study’s findings show that green process innovation and disclosure of carbon emissions have a positive influence on firm value. This shows that manufacturing companies have succeeded in reducing the impact of their activities on the environment and have complied with environmental regulations. Meanwhile, green product innovation has a negative effect on firm value, this is because the participation of manufacturing companies in Indonesia in implementing green product innovation is still low. This research contributes to theory and practice in companies that want to produce environmentally friendly products. The results of these findings can be a reference for investors in making decisions.]]>
<![CDATA[Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis ]]>
<![CDATA[Nugroho Wisnu Murti]]>;
<![CDATA[Indriyana Widyastuti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.23000
<![CDATA[Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies that prioritize the parsimony principle by using accounting information also indicates a decrease in the relevance of accounting information in Indonesia. We examined the f-score indicator which is referred to as a simple accounting-based fundamental analysis. This study observed all financial statements of issuers in Indonesia from 2006 to 2019 and their share prices in the secondary market during year t+1.We used multiple regression to estimate the value of r-square in each year of observation. This study could not find any indication of a decrease in the value relevance of accounting information during the observation period based on the r-square which is estimated by the f-score indicator. This finding can be a part of an empirical study that is not only related to value relevance, but also to the topic of accounting information readability.]]>
<![CDATA[Budaya Akuntansi Indonesia: Praktik Akuntansi Level Keluarga, Masyarakat, dan Bisnis ]]>
<![CDATA[Risky Budianto]]>;
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Novrys Suhardianto]]>;
<![CDATA[Sri Iswati]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.23637
<![CDATA[This study describes the accounting culture with the existence of financial cycles among Indonesian people. This research fosters the role of the philosophy of science to see accounting culture in community activities in general from its multi-paradigm perspective. There are various accounting cultures that are spread giving birth to a variety of accounting treatments that are applied in each culture. We make a qualitative systematic review as the basis for the method in this study. The results of the study show that the variety of accounting culture in Indonesia can be classified into three levels, namely the accounting culture at the family level, community level, and business level. The accounting culture that grows in Indonesia is more accountable in nature so it is not a formal object related to the recognition, measurement, and presentation of accounting information. The material object of Indonesian accounting culture is the customary practice of a society that has a social order. Systematics that are consistent and carried out continuously and passed down from generation to generation make the system a culture.]]>
<![CDATA[Konsep Corporate Social Responsibility Berbasis Pangadarang Wija To Luwu ]]>
<![CDATA[Nurdea Sahib]]>;
<![CDATA[Rismawati Rismawati]]>;
<![CDATA[Andika Rusli]]>;
<![CDATA[Hapid Hapid]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.25727
<![CDATA[This study aims to reconstruct the concept of CSR with the values contained in pangadarang so that it can provide a new perspective on the concept of CSR. This aim proposes an interpretive paradigm and ethnographic method to understand and reconstruct the concept of CSR with the local wisdom of Pangadarang. This study uses two methods in ethnography, namely the step-by-step method and the inculturative critical ethnography method. The customary order contains customary rules “Pattuppui ri-Ada'e, Mu pasanrei ri-Syara'e”, an affirmation to always be sami'na wa atho'na against God's commands and always uphold the values of local wisdom in order to be human. who is dignified and always has hablum minannas. Research shows that companies must uphold the values of sipakatau, sigunakannge' and sipakalebbi in establishing social relationships. To protect the surrounding environment, companies must also apply the makkasiwiang culture as a quality control in managing nature. This application can be a social capital that can bring benefits to the company.]]>
<![CDATA[Technology Acceptance Model: Determinans Actual System Use Of E-Bupot Unification Applications ]]>
<![CDATA[Nabila Rif'atul Izzah]]>;
<![CDATA[Dyah Febriantina Istiqomah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.25745
<![CDATA[The research aimed to examine the influence of perceptions, attitudes, and intentions in using the e-Bupot Unification application with the Technology Acceptance Model approach. Survey with the object of Corporate Taxpayers using e-Bupot Unification registered at Jakarta Kebayoran Lama Primary Tax Service Office (KPP) by measuring constructs of perceived ease of use, perceived usefulness, attitudes toward use, behavioral intentions, and actual system use, using a questionnaire instrument to collect primary data on a sample of 110 Corporate Taxpayers. This research analyzed data and hypotheses using the Partial Least Square (PLS) method and SmartPLS 3.0 software. The analysis results show that “Perceived Ease of Use” positively and significantly affects “Perceived Usefulness” and “Attitudes Toward Use”. “Perceived Usefulness” positively and significantly affects “Attitudes Toward Use” and “Behavioral Intentions”. "Attitude towards Use" significantly influences "Behavioral Intention." "Behavioral Intention" significantly influences "Actual System Use."]]>
<![CDATA[Do Good Governance Business Sharia, Innovation and Financial Performance Affect Islamic Social Reporting Quality? ]]>
<![CDATA[Tri Wahyu Oktavendi]]>;
<![CDATA[Fahmi Dwi Mawardi]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.26247
<![CDATA[Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Reporting Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it is only based on the amount of disclosure, the way to minimize it is to focus on the quality of social Islamic disclosure. The purpose of this study was to analyze empirically the effect of financial performance (ROA), Innovation Disclosure (ID) and Good Governance Business Sharia (GGBS) on Islamic Social Disclosure (ISR). This study uses moderated regression analysis (MRA) with e-views 11. The sample used is a banking company registered with the financial services authority (OJK). The results of this study indicate that ROA has no effect on ISR, while the other variables, namely ID and GGBS, have an effect on ISR. The results of this research have practical implications, namely the practice of sharia governance and innovation is a part that needs to be strengthened to encourage management to improve the quality of ISR disclosure. In terms of theoretical implications, the results of this research become literature that can contribute to the development of the ISR research model.]]>
<![CDATA[Eksplorasi Sustainable Development Goals (SDGs) Disclosure Di Indonesia ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.26448
<![CDATA[SDGs (Sustainable Development Goals) is a global development agenda that aims to alleviate problems in the social, economic, environmental, as well as legal and governance fields to ensure the quality of human life in a sustainable manner. This study seeks to explore the disclosure of SDGs in companies from various sectors in Indonesia. Sampling using purposive sampling technique so as to produce 16 companies from 8 sectors as the sample. The analysis method uses content analysis in the 2021 sustainability report which is then explored using matrix coding on Nvivo. The results show that the level of disclosure of the SDGs in Indonesia is very low with an average of 8% based on business action and 20% based on SDGs targets.]]>
