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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. 2 (2024): Jurnal Akademi Akuntansi (JAA)" : 10 Documents clear
Financial Performance Strategy: Interaksi Human Capital dan Social Performance Richo Diana Aviyanti; Indra Ayu Fatmala; Nanda Avrellia Putri
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.28599

Abstract

Purpose: The study aimed to determine the effects of corporate social responsibility, strategi manajemen, dan green human capital on financial performance. Methodology/approach: This study uses a quantitative approach with a positivism paradigm. The population is all issuers listed on the Indonesia Stock Exchange for the 2020-2022 period, totaling 712 companies. Sampling used a purposive sampling method with a total observation (N) of 936 companies. Methods of data analysis using multiple regression analysis with the SPSS tool. Findings: Management strategy and green human capital affect financial performance. Management strategy can increase competitive advantage which has an impact on financial performance. Information from corporate social responsibility activities is not affect financial performance. Practical and Theoretical contribution/Originality: This research contributes to confirming resources based view theory and provides additional empirical evidence regarding the affect of corporate social responsibility, management strategy, and green human capital on financial performance and broadens generalizations. Strategic decision making and management strategy determination must be directed at creating a unique competitive advantage and commitment to human resource management.
Strategi Retorika Naratif Laporan Keberlanjutan Perusahaan Pertambangan Lala Anggun Putri Wandira; Sri Pujiningsih
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.28842

Abstract

Purpose: to explore sustainability disclosures based on GRI and identify the narrative rhetoric of sustainability reports in coal mining companies in Indonesia. Methodology/approach: content analysis method was used to identify 9 mining company sustainability reports during 3 years of observation. Data analysis through tracing the conformity of disclosures with GRI standards and identifying Aristotle's rhetoric, namely ethos, pathos and logos. Findings: (environmental disclosure indicators are the most reported and the logos narrative rhetoric strategy is the most used in coal mining companies' sustainability reports.Practical and Theoretical contribution/Originality: mining companies can use GRI and Aristotelian rhetorical strategies. This research enriches the study of narrative accounting from the perspective of Aristotle's rhetorical theory Research Limitation: the sample is limited to coal mining companies.
Unraveling The Future: Examining How Financial Performance and Company Value Shape The Destiny of Tech Giants Noval Adib; Rizky Aditya Nugraha; Intan Lifinda Ayuning Putri
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31196

Abstract

Purpose: This study aims to examine the effect of which variables (financial performance and firm value) are better in explaining bankruptcy prediction in technology sector companies. Methodology/approach: This research is an exploratory study using a population of companies in the technology sector listed on the Indonesia Stock Exchange. Samples were taken in the 2018-2022 period using purposive sampling techniques. The analysis technique used regression analysis with IBM SPSS 24 software. Findings: While firm value may not always predict a tech company's fate, financial performance stands as a critical indicator of potential bankruptcy. This study underscores the importance of prioritizing sound financial health over valuation when assessing risks in the tech sector. Practical and Theoretical contribution/Originality: This finding confirms that the information generated by the stock market is not immediately responded to by investors. This indicates that the stock market in Indonesia is still classified as semi-efficient. Research Limitation: The number of company samples is still limited. This happens because many companies do not have complete data. There are technology companies that have not been listed on the IDX for 5 years so they cannot be used in testing.
Market Capitalization, Leverage, and the Pursuit of Sustainable Growth: Evidence from the Indonesian FinTech Industry Iwan Suhardjo; Meiliana Suparman; Yulias Hidayah; Misnawati Misnawati; Adinda Nurul Rahmadyan; Rendy Diaz Hirlian
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31212

Abstract

Purpose: This research aims to analyze the influence of three crucial financial factors in companies, namely Board Education Background Accounting, Market Capitalization, and Leverage on the Sustainable Growth Rate (SGR). Methodology/approach: The type of research used in this study is quantitative research with an associative causal approach. The analyzed data consists of financial technology banks in Indonesia from 2017 to 2022, along with data from conventional companies to compare the performance of both types of banks.  The number of companies used is six FinTech and four conventional banks that compare the performance of the two types of samples. Findings: The research results provide valuable insights for FinTech stakeholders, assisting in making informed decisions regarding financial management and growth strategies. Practical and Theoretical contribution / Originality: This research contributes to the academic literature in the field of corporate finance and sustainable growth, especially within the rapidly evolving FinTech context. Research Limitation: Despite the fact that this study considers three main variables, there is still a possibility that other factors influencing the SGR are not taken into account.
Peran Moderasi Koneksi Politik dalam Pengaruh Multinasionalitas terhadap Penghindaran Pajak Widya Cita Pramesti; Tasyahadul Fadlatil Laili
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31579

Abstract

Purpose: Tax avoidance is still commonly practiced by multinational corporations. The upper echelon theory considers top management as the most important strategic decision-maker and has a direct impact on organizational results, so it is suspected that political connections will affect tax avoidance by companies. This research aims to examine the moderating role of political connections in moderating the influence of multinationality on tax avoidance. Methodology/approach: This research uses a quantitative approach with a positivism paradigm. The sample for this research was chosen using the purposive sampling method. The sample in this research was 84 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The data analysis technique used is Moderated Regression Analysis (MRA) with Stata 15 software. Findings: The research results show that multinationality has a positive effect on tax avoidance and political connections weaken the relationship between multinationality and tax avoidance. Practical and Theoretical Contribution/Originality: This research is expected to provide information for the Directorate General of Taxation as a reference to assess the tax avoidance behavior conducted by multinational companies in order to prevent fraud in taxation practices. Additionally, this research can contribute to the upper echelon theory in understanding the political connections that can moderate the relationship between multinationality and tax avoidance. Research Limitation: The use of a common tax avoidance measurement, namely the Effective Tax Rate (ETR). ETR only reflects the final result of tax avoidance, which can also be influenced by other factors such as regulations or the company's financial condition.
Akuntabilitas Penetapan Sima Kerajaan Medang Masa Pemerintahan Dyah Balitung 898-910 M Maharani Wuryantoro; Eko Ganis Sukoharsono; Aji Dedi Mulawarman
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.32695

Abstract

Purpose: This paper aims to explore accounting and accountability in sima policies during the Medang Kingdom era. Methodology/approach: Accounting and accountability was viewed using Foucault's Power-Knowledge perspective Findings: Accountability during the Medang Kingdom was rooted in eight practices in the lives of leaders known as Astabrata. Sima's policy as a reflection of Astabrata is closely related to the functions of accounting, accountability and control. Evidence shows that accounting power is manifested in many ways, including determining the size of the sima, business limits, determining pasek-pasek, the rights and obligations of sima leaders regarding reporting, and recording on inscriptions and palm leaves. This paper argues that accounting plays a role in legitimizing power through knowledge that develops in society through these eight life practices Practical and Theoretical contribution/Originality: Accountability studies taken from the royal period are relatively rare, so that research can be carried out by using a knowledge of power perspective as a tool to reveal the accountability of sima policies Research Limitation: The limitations of the research lie in the data source, namely the research inscription may not be able to provide a complete picture of accounting and accountability practices at that time
Analisis Faktor yang Mempengaruhi Keputusan Penggunaan Qris pada Generasi Z Selly Rachmawati; Tri Nur Wahyudi
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.32767

Abstract

Purpose: The research aims to analyze the influence of lifestyle, financial literacy, benefits, ease, security and confidence on the decision to use QRIS as a modern payment method on Generation Z born on 1997–2012 and using QRIS payments. Methodology/approach: The research used quantitative data with random sampling from Generation Z respondents. Using descriptive analysis, double regression analysis and data analysis techniques : validity and reliability test, normality test, multicolonierity test, heteroskedasty test, simple linear regression analytics test, partial t-test, simultaneous f-test and determination coefficient test. Findings: The resulth of this study showed that lifestyle, benefits and security variables influenced (positively) the decision to use QRIS in Generation Z. While the financial literacy, ease and trust variables did not inluence (negatively) QRIS use decisions in Generation Z. Practical and Theoretical contribution/Originality: The research contributes to modern and practical transaction activities that can reduce conventional transactions so as to increase revenue and increase knowledge about the use of cashless payment applications. Research Limitation: The research is limited only to the Z Generation. The spread is not at its maximum so subsequent censorship will expand the population spread in data acquisition
Women on Board on Companies Performances and Fraud Tendencies: Evidence from Indonesia’s Energy Industry Agoestina Mappadang; Winnie Bernadine
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.32785

Abstract

Purpose: This research examines how the presence of women on company boards affects financial performance, stock performance, and the detection of financial statement manipulation. Methodology/approach: Using a purposive sample method of data from 54 energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022, this research exerts panel regression analysis using EViews 9. Findings: The research results show that a female board of commissioners has a significant impact on financial performance and detection of financial report manipulation, but not stock performance. In addition, financial performance variables can mediate the relationship between women on board and detection of financial statement manipulation. Practical and Theoretical contribution/Originality: Previous research has largely been limited to exploring the correlation between gender diversity and firm performance, as well as manipulation, separately. Research Limitation: The sector is affected by global economic trends and natural factors, causing inefficiencies in the capital market and investor reactions to internal company data.  
Do Institutional and Public Ownership Limit Classification Shifting in Indications of Financial Statement Manipulation? Zahrina Ghassani Amalina; Abdul Rohman
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33028

Abstract

Purpose: This study aims to investigate the role of institutional ownership and public ownership in reducing  financial statement manipulation reports using the classification shifting method. Methodology/approach: This study uses a quantitative method and collects data from IDX and Bloomberg. Using purposive sampling Comapanies listed as 100 Compas Index during 2022 this study employs 98 companies as research sample. Data are then analysed using regression Warp-PLS 8.0. Findings: The result indicate that institutional ownership and public ownership significantly reduce financial statement manipulation utilising classification shifting method of the companies. Practical and Theoretical contribution/Originality: This research is expected to contribute in providing additional insights both theoretically and practically for policy makers and companies for an increase in more careful supervision to minimize the practice of classification shifting in financial statement manipulation. Research Limitation: The limitation of this research is the scope of the research which only looks at companies included in the Kompas 100 Index in 2022, which is a small representation of all companies listed on the Indonesia Stock Exchange.
Optimalisasi Akuntabilitas dan Transparansi: Pendekatan Islam pada Pedoman Asistensi Keuangan Desa Sikapas Ardilla Nasution; Nurwani Nurwani; Laylan Syafina
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33059

Abstract

Purpose: The objective of this study is to evaluate the implementation of financial accounting assistance guidelines in Sikapas Village within the context of Islamic perspectives on transparency and accountability of village funds. Methodology/approach: This research is qualitative, utilizing primary data obtained through observations and interviews with various stakeholders in Sikapas Village, including the village treasurer, village head, secretary, and three other community members. Findings: The conclusion of the research shows that the financial assistance guidelines in Sikapas Village have not been fully implemented. This can be seen from the lack of understanding among village officials in applying the assistance guidelines, leading to delays in financial reporting. Additionally, village officials should possess four qualities of good leadership: siddiq, amanah, tabligh, and fatanah. Practical and Theoretical contribution/Originality: This research contributes to the literature in accounting, particularly in public sector accounting regarding transparency of village funds. Research Limitation: The researcher faced challenges in gathering data on accountability and transparency of financial reports in the remote village under study due to limited online publications, especially regarding total assets, income, and annual expenditures. Additionally, difficulties in obtaining reports on Village Budgets (APBD), information on Infrastructure Development Cost Estimates (RAB), and related data were also limitations in this study.  

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