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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
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:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)" : 10 Documents clear
Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia Sindy Putri Nur Rahmadanni; Deviani Deviani
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.23647

Abstract

Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.
Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba? Dyah Aprilia; Yeasy Darmayanti
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28020

Abstract

Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 - 2022. Methodology/approach: this research uses quantitative methods whose data is obtained from the official website of the Indonesia Stock Exchange (BEI). The method used in sampling was purposive sampling, so that the sample obtained in this research was 17 companies with 85 observation data. The data analysis method used is multiple regression analysis with the help of SPSS version 25 data processing application software. Findings: The results of this study found that the presence of independent commissioners in the company will create tighter and more objective supervision of the financial reporting process so that it will prevent earnings management actions carried out by politically connected managers and with high institutional ownership within the company the institutions will be able to control company and will avoid earnings management practices. Practical and theoretical contributions/Originality: this research provides benefits for related parties such as investors. The results of this research provide new knowledge and insight for investors when they want to invest in a company. With this research, investors are able to assess and analyze a company whether the company is worthy of investment or not. Research limitations: this research has limitations, namely the difficulty in accessing data on each company's website because there are several companies whose data is incomplete. Apart from that, the sample used was too small due to certain criteria so that the sample was limited and the researcher only focused on one sector.
Analisis Penerapan Indikator Global Reporting Initiative (GRI) Pada Laporan Tahunan dan Laporan Keberlanjutan Perusahaan Pertanian Riantri Barus; Febriyana Silalahi; Sri Fajar Ayu
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28214

Abstract

Purpose: The purpose of this study is to analyze the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange, analyze differences in the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020, and analyze the effect of size, profitability, and the size of the board of commissioners on the disclosure of sustainability reports on agricultural companies listed on the Indonesia Stock Exchange. Methodology/approach: The research was conducted on agricultural companies listed on the Indonesia Stock Exchange using purposive sampling, with the criteria being registered during the 2014 - 2020 period, publishing financial reports for the 2014 and 2020 periods, and publishing annual reports for the 2014 and 2020 periods. Data analysis used the descriptive method, content analysis, paired sample t-test, and multiple linear regression. Findings: The results of the study show that the level of disclosure of GRI indicators in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 was 33.4%, while in 2020 it was 51.1%. There is a significant difference in the level of GRI indicator disclosure in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020. Profitability and board size have a significant positive effect on sustainability report disclosure in agricultural companies listed on the Indonesia Stock Exchange, but company size has no effect.  Practical and Theoretical Contribution/Originality: The difference between this study and previous studies is that it compares the level of disclosure in 2014 with 2020, where 2014 was the year when the GRI index began to be used. Research Limitation: The variables used are still limited to indicators in financial reports. For further research, certification variables in the agricultural sector can be added.
Apakah Risiko Bisnis, Kepemilikan Manajerial dan Intellectual Capital Memiliki Pengaruh Terhadap Nilai Perusahaan? Majidah; Ary Noor Setyaningsih
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.28320

Abstract

Purpose: This study intends to investigate the simultaneous and partial effects of business risk, managerial ownership, and intellectual capital on firm value in the energy sector listed on the Indonesia Stock Exchange during the 2017–2021 period. Methodology/approach: This study used quantitative data with sampling criteria and obtained 130 observations from 26 companies. Panel data regression with Eviews 12 was used to analyze the observatory data. Findings: The research results show that only managerial ownership has a positive effect on firm value. Practical and Theoretical contribution/Originality: Managerial ownership is one of the factors investors consider when making investment decisions. Managerial ownership can minimize agency problems. The energy sector on the IDX tends to depend on natural resources, so intellectual capital is only supported by value-added human capital. Research Limitation: The adjusted R2 is only 14.28%. Only managerial ownership is a determinant of firm value.
Fungsi Idarah dan Akuntabilitas Pelaporan Keuangan Masjid M. Nur Abdullah Birton; Juita Tanjung; Maryati; Rendi Emalia
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30234

Abstract

Purpose: This study seeks to achieve three main objectives: (1) discern the actuality of mosque financial reporting; (2) assess stakeholder expectations concerning mosque activities; and (3) evaluate the variance in expectations among stakeholders regarding the reality of mosque financial reporting accountability. Methodology/Approach: The research employs a survey-based approach, utilizing a questionnaire for data collection. The population encompasses congregants, administrators, and supervisors located in the Pasar Rebo District of East Jakarta, including individuals associated with the Indonesian Mosque Council. Questionnaires were disseminated through both online channels using a Google form and through face-to-face interactions. Data were meticulously processed using SPSS 19, employing descriptive and inferential methods such as Analysis of Variance. Findings: The study reveals that all mosques possess financial reports primarily intended for dissemination among the congregation, supervisors, administrators, and particularly, administrators themselves. Stakeholders exhibit a preference for the imarah function of mosques, coupled with a desire for more comprehensive mosque functions. Stakeholders anticipate activity reports, specifically in the form of an annually issued, printed document, submitted during management meetings. The ANOVA test indicates no significant disparities between expectations and the accessibility of financial reports. Practical and Theoretical Contributions/Originality: This research augments existing literature by contributing insights from accountability surveys on mosque financial reporting, concentrating on the viewpoint of stakeholders within a specific geographical region. It extends beyond prior case-specific studies of mosques, enriching our comprehension of mosque financial reporting and accountability from a more comprehensive stakeholder standpoint. Research Limitation: This study is limited within the constrained sample size and an uneven distribution of willing participants among mosques and respondents. The absence of assistance in completing the questionnaire via Google Form introduces the potential for misperceptions and interpretations of instrument items.
Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ Jessica Vianto; Dodik Siswantoro
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30294

Abstract

Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.
Model Utaut Pada Perilaku Penggunaan Aplikasi Praktik Akuntansi Nurul Nazmi; Siti Nur Azizah; Suryo Budi Santoso; Amir
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30730

Abstract

Purpose: This research aims to determine the influence of UTAUT theory factors on the intentions and behavior of Accounting Practice Application users. Methodology/approach: This research uses a quantitative approach. The research data includes all accounting study program students who use the Accounting Practice Application at Muhammadiyah University Purwokerto, Wijaya Kusuma University, and Jenderal Soedirman University. Findings: The results of the significance test of performance expectations, effort expectations, social influence, facilitating conditions, and learning value have a positive effect on behavioral intentions. Behavioral intentions have a positive effect on user behavior. Practical and Theoretical Contribution/Originality: These findings contribute to researchers paying more attention to factors influencing user intentions and behavior. Research Limitation: There is data that does not meet the criteria. This causes the research results to not be able to describe the population as a whole. To overcome this obstacle, future researchers can increase the population size so that the data obtained is more representative.
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Muhammad Dimar Alam; Areta Widya Kusumadewi; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31173

Abstract

Purpose: The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. Methodology/approach: The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. Findings: The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. Practical and Theoretical contribution/Originality: The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users. Research Limitation: The researcher acknowledges specific limitations inherent in this study. These constraints pertain to the dissemination of questionnaires to respondents. The researcher encountered restrictions related to regulatory boundaries that define the scope and openness of the research.
Determinan Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Galuh Sukma Sasmita; Sri Wahyuni; Azmi Fitriati; Hardiyanto Wibowo
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31243

Abstract

Purpose: This research aims to analyze and test the influence of company growth, business risk, and asset structure on capital structure with company size as a moderating variable. Methodology/Approach: The population used in this research is tourism, restaurant and hotel sector companies that have been listed on the Indonesia Stock Exchange (BEI) in four periods, namely 2018-2021, totaling 31 companies. Findings: The results of this research explain that asset structure has a negative effect on capital structure, while company growth, business risk and company size have no effect on capital structure. Company size cannot moderate the influence of company growth, business risk, and asset structure on capital structure. Practical and Theroretical Contribution/Originality: This research contributes to investors, creditors, company management and researchers to increase understanding regarding the capital structure of tourism, restaurant and hotel sector companies. Capital structure as an independent variable can be used to monitor the company's funding conditions and as a consideration for investors and creditors in providing funding. A poor capital structure can increase financial risk to a company. Investors and creditors need to ensure that the company has an appropriate capital structure policy in handling financial obligations without facing high risks. Research Limitation: The independent variables used in this research were only able to explain 2.82% of the influence on capital structure. The remaining 71.8% is explained by other variables that are not in this study.
Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review Anissa Dinar Paraswansa; Dwi Cahyo Utomo
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31336

Abstract

Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only. Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only.

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