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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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Do Good Governance Business Sharia, Innovation and Financial Performance Affect Islamic Social Reporting Quality? Tri Wahyu Oktavendi; Fahmi Dwi Mawardi
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.v6i1.26247

Abstract

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.
Kepemimpinan Kepala Desa dan Pengawasan Masyarakat dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa Nandyasa Vania Sarinastiti; Loggar Bhilawa
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.v6i2.26417

Abstract

Purpose: The leadership of the village head is a major part of managing village funds, but there are still many cases of misuse of village funds by village government officials, especially the village head, besides that the lack of oversight from the community has led to rampant cases of corruption in village funds within the village administration. The patriarchal culture places men as the main power holders who are still dominant in Indonesia. Not many women are currently leaders. This study aims to determine the influence of the village head's leadership and community supervision on the accountability of managing village funds with masculinity as a moderating variable. Methodology/Approach: This research is a quantitative research with primary data sources in the form of questionnaires distributed to the people of Batangsaren Village, Tulungagung Regency. Data analysis technique using multiple linear regression through the SPSS program. Findings: Based on the research results, researchers can conclude that the village head's leadership and community oversight have an effect on the accountability of managing village funds. Practical and Theoretical contribution/Originality: Masculinity does not moderate the influence of village head leadership on village fund management accountability and masculinity moderates the influence of community oversight on village fund management accountability.
Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi Adrian Setia Putra; Fatmawati Zahroh
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.v6i2.26421

Abstract

Purpose: Tax avoidance is a legal practice because it is carried out using procedure that do not violate tax law and regulation. Even so, wen companies implement tax avoidance, the state revenue can be reduced from the intended target. The study aimed to determine the effects of Profitability, Earnings Management, Solvency; Capital Intensity; and Inventory Intensity on Tax Avoidance. Methodology/Approach: Quantitative data were used in study. The samples used were 7 pharmaceutical subsector manufacturing companies listed on the IDX 2017-2022 with purposive sampling techniques, so that 42 data were obtained. The analysis technique used multiple linear regression with the SPSS program version 25. Findings: The results partially show that Profitability, Capital Intensity, and Inventory Intensity affect Tax Avoidance. The Earnings Management and Solvency variables had not affect on Tax Avoidance. Simultaneously the variables of Profitability; Earnings Management; Solvency; Capital Intensity; and Inventory Intensity affect Tax Avoidance.
Eksplorasi Sustainable Development Goals (SDGs) Disclosure Di Indonesia Agung Prasetyo Nugroho Wicaksono
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.v6i1.26448

Abstract

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.
Evaluasi Manajemen Risiko Proyek Konstruksi Terhadap Biaya Operasional Proyek Menggunakan Metode AHP Salsabila Aufa Syahrani; Vera Diyanty
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.v6i2.26571

Abstract

Purpose: This study aims to evaluate the risk management of the PT X project in order to reduce the impact of project operational cost overruns. Inherent risk during project implementation at PT X has been managed by implementing risk management referring to ISO 31000:2018. However, there are changes in risks that arise during the implementation of construction projects which cause changes in the risk profile. Methodology/Approach: The uniqueness of this research is a case study with a mixed-method approach which is analyzed using the AHP method. Findings: The results of this study state that there are seven project risk factors consisting of quality risk, economic and financial risk, technical risk, OSH risk, social risk, non-technical risk, and human resource risk. The seven factors are divided into 21 sub-factors of project risk at PT X. Practical and Theoretical Contribution/Originality: This article contributes to the updating of the relevant risk assessments in the project. Research Limitation: The limitation of this research is that the scope is only the risk management of the project implementation phase.
Dampak Environmental, Social, Dan Governance (ESG) Terhadap Kinerja Keuangan Wahdan Arum Inawati; Rahmawati Rahmawati
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.v6i2.26674

Abstract

Purpose: The objective of this study is to assess how social, environmental, and governance factors impact the financial performance of companies in non-financial sectors. These three factors are assessed based on the Global Reporting Initiative (GRI) standard indicators. In addition, financial performance as a dependent variable is proxied through the Return on Assets (ROA) ratio. Methodology/Approach: This study used quantitative data with a purposive sampling approach and selected 32 non-financial sector companies with a research period from 2019 – 2021, so that the number of research observation data used was 96 samples. Regression analysis of panel data is used for testing research hypotheses. Data analysis techniques start from descriptive statistical analysis, classical assumption tests, panel data regression model selection tests, determination coefficient tests (R2), simultaneous tests (f), and partial tests (t). The fixed effect model was selected for this study after the chow test and hausman test. Findings: The findings of this study show that social factors, environmental factors, and governance factors have a positive influence on the financial performance of non-financial sector companies. This research provides an understanding of the application of ESG and its impact on the financial performance of non-financial sector companies in 2019-2021. Practical and Theoretical Contribution/Originality: The implication is that increasing awareness and compliance with corporate social responsibility on the environment, social and governance on the impact of the company's operational activities is a way for corporate sustainability.
Akuntabilitas Keuangan Pada Amal Usaha Muhammadiyah: Sebuah Pendekatan Kualitatif Dwi Irawan; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.27001

Abstract

This study aims to reveal how the Muhammadiyah organization which has many Amal Usaha Muhammadiyah (AUM) reports its financial accountability. This study uses a qualitative descriptive approach in describing how accountability is in AUM. The informant of this research is the top management of AUM in Malang City. The results of this study indicate that accountability in AUM is based on the motto amar ma'ruf nahi munkar which is internalized within the management. In addition, the values of tajdid and ta'awun also form an accountable spirit in the management. Accountability for AUM is not only a form of social responsibility but there are elements of worship, trust, and devotion to Allah SWT. The contribution of this research is to contribute to the meaning of accountability which is based on the values of Muhammadiyah's struggle, which so far has been able to form an accountable of AUM management.
Pengaruh Pengungkapan Emisi Karbon, Tata Kelola Perusahaan dan Kinerja Keuangan: Studi Di Indonesia Diana Safutri; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti
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.v6i2.25065

Abstract

Purpose: This study was conducted to investigate how disclosure of carbon emissions, management structure, and ownership structure impact the financial performance of businesses, as measured by profitability ratios such as return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Methodology/approach: The research data is sourced from the Annual Report and Sustainability Report of Energy Companies Listed on the IDX (Indonesian Stock Exchange) 2019-2021. This study uses PLS-SEM analysis and Smart-PLS software. Findings: The results show that disclosure of carbon emissions has no impact on company financial performance, management structure has a significant positive impact on financial performance, and ownership structure is found to have no impact on financial performance. Practical and Theoretical contribution/Originality: The implications of this research are expected to help management understand the factors that can maximize financial performance. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research in this new study, three independent variables were used: disclosure of carbon emissions, management structure, and ownership structure. In addition, there is one dependent variable, namely financial performance.
Good Corporate Governance, Intellectual Capital, And Operational Efficiency: Affect Company Value Leny Suzan; Dekri Ardiansyah
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.v6i2.27101

Abstract

Purpose: As the best measure of company health, companies that have gone public often try to increase shareholder value. One of them is the company value because it describes the condition of the company. This study attempts to find out how corporate governance, intellectual capital, and operational efficiency affect company value. Methodology/approach: This study uses quantitative data from 15 companies in the IDX BUMN20 Stock Index for 2018–2021. Findings: The research findings show that institutional ownership and intellectual capital significantly and beneficially affect company value. Meanwhile, independent commissioners, audit committees, managerial ownership, and operational efficiency have no visible impact. This shows how institutional ownership is a component that can improve performance through supervision. At the same time, intellectual capital management is proven to maximize the company's value. Practical and Theoretical contribution/Originality: The implication is that companies that disclose intellectual capital and uphold institutional ownership will give a positive signal to investors in making investment decisions. Research Limitation: Future studies may be useful to compare firm values during and after the COVID-19 pandemic by using the factors examined in this research to provide a specific picture of how investors respond to the two conditions and their relation to signal theory.
Does Tax Morale Able to Moderate the Relationship Between Perceptions of Corruption and Taxpayer Compliance? Subhan Subhan; Ustman Ustman; Fahorrahman Fahorrahman
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.22895

Abstract

Purpose: The purpose of this research is to examine the effect of perceptions of corruption on taxpayer compliance with tax morale as a moderating variable. Methodology/approach: This research is explanatory research. The population in this study amounted to 29.555 Individual Employee Taxpayers. The sampling technique used the slovin method, so the research sample amounted to 100. The data collection technique uses a questionnaire by distributing questionnaires and google forms. The number of questionnaires used in the analysis was 100 questionnaires (100%). Analysis of the data in this study using Moderated Regression Analysis (MRA). Findings: Research results show that tax morale can moderate the relationship between Corruption Perceptions and Taxpayer Compliance, thus high corruption is influenced by low levels of morality and ultimately also has an impact on taxpayer compliance, so as to minimize corruption levels high morale is required. Practical and Theoretical contribution/Originality: The results of this study confirm the theoretical study of perceptions of corruption on taxpayer compliance by moderating tax morale so that it can be used as a reference for academics. For Fiscus, it can contribute ideas on how tax morale can be increased to reduce public perceptions of corruption so that taxpayer trust and compliance will also increase.

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