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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 193 Documents
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Konstruksi Model Kualitas Laporan Keuangan Di Indonesia Oyong Lisa; Abdul Halim
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23074

Abstract

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.
Performance Of Accounting Teachers And Education Staff: The Role Of Cyberloafing And Work Stress Nazaruddin Malik
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.25938

Abstract

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.
Apakah Inovasi Hijau Dan Pengungkapan Emisi Karbon Dapat Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur? Harvinna Dwi Putri; Henri Agustin
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.22814

Abstract

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.
Menggali Makna Akuntabilitas Organisasi Berdasarkan Tafsir Tasawuf Bugis “Dua Temmassarang Ritellue Temmallaiseng” Afrijal Maulana; St Salmah Sharon; Bakri Bakri
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.22991

Abstract

Purpose: The purpose of this study is to explore the meaning of organizational accountability based on the interpretation of Bugis Sufism "Dua Temmassarang Ritellue Temmallaiseng". Methodology/Approach: An interpretive paradigm with a critical ethnographic method is used to explore the problems of this research. The data collection used is observation, in-depth interviews with key informants who are community leaders (uztads) who still preserve cultural values in their daily activities. Two temmassarang retaillue temmallaiseng is a philosophy of life for the Bugis community in carrying out the wheel of social life and is believed to have been passed down from generation to generation. Findings: The results of the study show that two temmassarang retaillue temmallaiseng appear as spiritual accountability solutions, namely accountability to the giver of trust (God). Two temmasarang which means that the relationship between the creator and his servant will never be separated (between God and the Servant) so that what is done is human accountability to God (vertical accountability) then horizontal accountability, namely accountability to humans and the universe. Practical and Theoretical Contribution/Originality: Ritellue temmalaiseng are 3 characteristics of human nature, namely actions that must be held by humans in realizing good accountability.
Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis Nugroho Wisnu Murti; Indriyana Widyastuti
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23000

Abstract

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.
Budaya Akuntansi Indonesia: Praktik Akuntansi Level Keluarga, Masyarakat, dan Bisnis Risky Budianto; Sri Wahjuni Latifah; Novrys Suhardianto; Sri Iswati
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23637

Abstract

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.
Netnografi: Perspektif Netizen Terhadap Kenaikan Tarif PPN 11% Moh. Faisol; Norsain Norsain
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.24536

Abstract

Purpose: The purpose of this study was to determine netizens' perceptions of the 11% increase in the VAT rate. Methodology/Approach: The researcher uses a qualitative approach using the netnographic method because it is relevant to the discussion of netizen responses originating from social media. Research data collection used observation and documentation on the twitter account (#PPNNAIK) with the NCapture for Nvivo application, then analyzed using qualitative data analysis and NVivo R1 software. Findings: The results of this study state that there are pros and cons related to the 11% VAT increase policy that must be understood broadly and fundamentally so that it is wiser to react to it and does not cause speculation in the community. Those who are against say that an 11% VAT increase along with an increase in the prices of other necessities amid the COVID-19 pandemic is inappropriate because it will burden the people in meeting their daily needs. Meanwhile, those who are pro argue that the goods/services that are subject to 11% VAT are not goods/services that are basic needs of the community, such as rice, sugar, and the like, which are consumed by the lower middle class. However, the increase in the imposition of taxes on goods consumed by the upper middle class, so that the 11% increase in VAT has proven to increase state revenues and return to the community. Practical and Theoretical contribution/Originality: The implication of this research is that it is important for the public to understand each "PPN 11%" policy comprehensively so as not to cause uproar in the community.
Determinants of Budget Performance Based on The Value for Money Concept Ningrum Pramudiati; Zidni Husnia Fachrunnisa; Krisma Kusmawati
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.25007

Abstract

Purpose: This study aims to determine the effect of accountability, transparency, and supervision on the Value for Money concept budget performance at the Gunung Kidul Regency Government. Methodology/Approach: This study uses respondent data derived from the process of distributing questionnaires. Respondents are the Head of Service, Office Treasurer, Head of Finance, and Head of Planning from 24 Regional Apparatus Organizations of Gunung Kidul Regency. The process of data analysis using multiple linear regression with the analytical tool used is SPSS. Findings: The hypothesis proposed in this study is that accountability, transparency, and supervision positively affect the performance of the Value for Money concept budget. The Local governments that apply the principles of accountability, transparency, and good oversight will improve the budget performance process with the Value for Money concept. Practical and Theoretical contribution/Originality: The Regional Government budget can be realized with the principles of economy, effectiveness, and efficiency. The government of Gunung Kidul Regency is expected to increase accountability, transparency, and control to produce good budget performance. Research Limitation: This study has limitations in the level of generalization of research results. This study only measures the influence of the budget with the concept of Value for Money in Gunung Kidul Regency. Each region has different characteristics and conditions, so this research cannot be generalized. Furthermore, research data collection has closed questions so that researchers do not get direct and detailed arguments from respondents as a whole.
Konsep Corporate Social Responsibility Berbasis Pangadarang Wija To Luwu Nurdea Sahib; Rismawati Rismawati; Andika Rusli; Hapid Hapid
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.25727

Abstract

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.
Technology Acceptance Model: Determinans Actual System Use Of E-Bupot Unification Applications Nabila Rif'atul Izzah; Dyah Febriantina Istiqomah
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.25745

Abstract

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."

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