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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 244 Documents
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Determinants of the use of tax consultant services by corporate taxpayers Herry Aprilia Manubulu; Angela Merici Minggu; Mallia Trisonya Sinaweni
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44257

Abstract

Purpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax audits. Methodology/approach: A quantitative survey method was employed using questionnaire data from 35 corporate taxpayers who had utilized tax consultant services, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 4. Findings: The results indicate that the perception of tax consultants has a positive and significant effect on the use of tax consultant services. In contrast, tax knowledge, perceptions of Account Representatives, and tax audits do not significantly influence corporate taxpayers’ decisions to use such services. Practical and Theoritical contribution/Originality: This study provides empirical evidence on factors influencing the use of tax consultant services in Eastern Indonesia and highlights the importance of strengthening tax consultants’ professionalism and credibility to enhance taxpayer trust and service utilization. Research Limitation: The study is limited by its small sample size and focus on a single city. Future research should involve larger samples and broader geographic coverage.
ESG practices and financial performance: a tawhidic sharia perspective Linda Ayu Wulandari; Nita Erviana; Shinta Melzatia; Lucky Nugroho
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44491

Abstract

Purpose: This study examines the relationship between ESG practices and maqashid-oriented financial performance within a Tawhid String Relationship, addressing inconsistencies in prior findings by incorporating regulatory context and ethical sustainability disclosure. Methodology/approach: Using panel data from 37 energy sector firms listed on the IDX 2020–2024, with Moderated Regression Analysis to analyze the effects of Islamic governance, environmental accountability, and sustainable resource management on maqashid oriented-financial performance, with ethical sustainability disclosure as a moderating variable and PROPER as a contextual differentiator. Findings: The results indicate that ESG practices do not uniformly affect financial performance. Islamic governance and environmental accountability show context-dependent effects, while sustainability resource management demonstrates a strong positive impact, particularly in firms without PROPER. Ethical sustainability disclosure exhibits a dual moderating role, strengthening certain relationships in less regulated firms but weakening others due to cost and compliance pressures. Practical and Theoritical contribution/Originality: This study contributes by positioning ESG within TSR as a value-driven system aligned with maqashid objectives and highlights the need for strategic integration beyond disclosure. Research Limitation: This study is limited by its sectoral focus, observation period, and reliance on proxy-based ESG measurements, suggesting opportunities for broader and deeper future research.
Redesign of electricity sector tax incentives based on SDGs and green energy in realizing golden indonesia 2045 Tri Winarsih; Rina Sulistyowati; Frischa Vera Yunida; Shely Anugrah Fitriani
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.37529

Abstract

Purpose: This aim of the research is to explore the redesign of tax incentives in Indonesia's electricity sector, focusing on aligning these incentives with the Sustainable Development Goals (SDGs) and green energy initiatives. Methodology/approach: A qualitative approach was employed in this study, combining primary and secondary data sources. Primary data were collected through interviews with experts in SDGs, renewable energy practitioners, and representatives from the Fiscal Policy Agency. Secondary data were obtained through a comprehensive review of relevant literature, policies, and regulations. Data analysis was conducted using a descriptive method that includes data reduction, data presentation, and conclusion drawing/verification. Findings: The study found that while tax incentives such as tax holidays, allowances, and import duty exemptions have been introduced to promote renewable energy, their implementation has not yet fully optimized investment in this sector. Practical and Theoretical contribution/Originality: Practically, this study contributes to fiscal policy discussions by recommending adjustments to tax incentives that are more closely aligned with SDGs and green energy goals. Theoretically, this study expands stakeholder theory by emphasizing the role of public-private collaboration and the need for inclusive policies to achieve long-term energy sustainability. Research Limitation: The limitation of this study is the lack of real-time data access regarding the implementation of tax incentives in the field, particularly in the renewable energy sector in remote areas.
Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant? Suyanto; Atikah Nur 'Aini; Fuadhillah Kirana Putri
Jurnal Akademi Akuntansi Vol. 8 No. 2 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i2.39476

Abstract

Purpose: The main objective of this study is to investigate how self-confidence and knowledge of taxation impact the accounting students’ interest in pursuing careers as tax consultants and also considering the influence of job opportunities as the moderating factor. Methodology/approach: The study involved accounting students from universities across Indonesia. A snowball sampling method was employed to gather data from 371 respondents across 54 institutions. IBM SPSS Statistics 25 was employed to conduct a linear regression analysis for data processing, while Miscrosoft Excel was utilized for data tabulation. Findings: The findings demonstrate that both self-confidence and taxation knowledge significantly influence accounting students’ career interest as tax consultant. Moreover, the study reveals that job opportunities significantly moderate the relationship between self-confidence, taxation knowledge, and students career interest as tax consultant. Practical and Theoretical contribution/Originality: The research offers valuable insights for educational institutions and relevant stakeholders. These insights can be used to develop programs aimed at enhancing students taxation knowledge and self-confidence, ultimately fostering greater interest in pursuing a career as a tax consultant. Research Limitation: The study employed a questionnaire as the primary method for data collection. Questionnaires allow respondents to express their choices freely.
The moderating effect of firm size on ESG disclosure, digital transformation, and firm value Silvia Liah Chandra; Elfreda Aplonia Lau; Elvyani NH Gaffar
Jurnal Akademi Akuntansi Vol. 8 No. 4 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i4.41654

Abstract

Purpose: This study aims to examine the effect of ESG disclosure and digital transformation on firm value, and to investigate whether firm size moderates that relationship in the context of energy sector companies listed on the Indonesia Stock Exchange. Methodology/approach: A quantitative approach was employed using secondary data from 108 energy companies observed over the period 2023–2024. Hypotheses were tested via multiple linear regression with interaction terms, and classical assumption tests were conducted to ensure model validity. Findings: Both ESG disclosure and digital transformation have a positive and significant impact on firm value. However, firm size negatively moderates these relationships, indicating that the positive effects of ESG disclosure and digitalization are weaker for larger firms. These results support the relevance of Stakeholder Theory and Contingency Theory in explaining the contextual nature of strategic value creation. Practical and Theoretical contribution/Originality: This research contributes to the growing literature on sustainability and digital strategy by offering a combined perspective of stakeholder accountability and organizational contingency. It highlights the pivotal role of firm size in shaping the effectiveness of ESG and digital transformation initiatives, especially within emerging market contexts. Research Limitation: ESG disclosure measurement relies on content analysis using a 33-item checklist, which depends heavily on the quality and completeness of information disclosed in corporate reports.
The impact of herding and overconfidence bias on investment decisions of generation Z: the role of financial literacy as a moderating factor Diana Balqis Firdausi; Muhammad Sulhan; Maretha Ika Prajawati
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.42993

Abstract

Purpose: This study aims to investigate the impact of financial understanding on the connection between herd mentality and overconfidence when it comes to investing decisions made by Generation Z. The research centers on students, who are inexperienced investors navigating the intricacies of financial markets and have increased access to online investment tools. Methodology: 85 students from UIN Maulana Malik Ibrahim Malang's Faculty of Economics were surveyed for this quantitative study.  Direct and moderating effects were examined using SEM-PLS analysis, structural model evaluation, and validity and reliability testing. Findings: The findings show that overconfidence bias significantly and positively influences investment decisions. Although herding bias has a favorable impact, it is not statistically significant. Practical and Theoretical contribution/Originality: By illustrating the many effects of financial literacy on social and cognitive biases, this study supports behavioral finance theory. Practically speaking, these results support the significance of focused financial education in raising the caliber of students' investment choices. Research Limitation: The results cannot yet be broadly applied due to limitations such as a small sample size, the use of a questionnaire instrument that may induce perceptual bias, and the concentration on a particular institution.
Dividend policy in moderating the impact of capital structure and profitability on firm value Fuad Januar; Wida Purwidianti; Naelati Tubastuvi; Dian Widyaningtyas
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.42998

Abstract

Purpose: Analyzing the effect of capital structure and profitability on firm value, with dividend policy as a moderator and firm size as a control variable on LQ45 index companies 2020-2024. Methodology/approach: The quantitative approach used the Moderated Regression Analysis (MRA) method with a sample of LQ45 index companies 2020-2024 selected through purposive sampling, resulting in 70 observational data sets. The analysis used SPSS 27. Findings: Capital structure has a positive and significant effect on firm value, while profitability has no effect. Dividend policy negatively moderates the relationship between capital structure and firm value. However, dividend policy does not moderate the relationship between profitability and firm value. Other findings indicate that firm size has a significant negative effect on firm value. Practical and Theoretical contribution/Originality: This study enriches empirical evidence on the relevance of Trade Off Theory and Signaling Theory in explaining the dynamics of firm value in post pandemic economic conditions. It also provides input for management in formulating optimal funding and dividend policies to increase firm value. Research Limitation: Limited to LQ45 index companies with a five year observation period 2020-2024, so generalization is still limited.
A compliance of campaign finance reporting in the democratic era Dwi Siti Syarifah Usriani; Selmita Paranoan; Muhammad Din; Chalarce Totanan
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43437

Abstract

Purpose:  This study aims to assess the level of compliance of political parties in Palu in reporting their 2024 election campaign funds, with a focus on the transparency and accountability of reports in accordance with applicable regulations. Methodology/approach: The method used is quantitative descriptive research with a descriptive statistical approach. Data was obtained through documentation, which involved campaign finance reports from 18 political parties. The research sample used a saturated sampling technique. Findings: Most political parties were compliant in reporting campaign finances, with high compliance rates of 96,3% for RKDK, 95,8% for LADK, 100% for LPSDK, and 97,9% for LPPDK. Despite this progress, stricter supervision by the KPU and Bawaslu and more rigorous enforcement of sanctions are needed to ensure that campaign funds are clearly and transparently accounted for. Practical  and Theoretical Contribution/Originality: This study assists the KPU and Bawaslu of Palu City by demonstrating the effectiveness of existing regulations and increasing public political awareness of the importance of transparency in campaign finance reporting. Research   Limitation: This study is limited to the city of Palu and uses secondary data from audited reports, so it does not describe compliance dynamics throughout Indonesia.
Does financial health matter for stock prices? the role of firm size covid-19 period Evy Nur Fajri; Ardianto
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43441

Abstract

Purpose:  This study investigates the relationship between firms’ financial health and stock price in Indonesian manufacturing firms, and examines whether firm size and the Covid-19 period condition this relationship. Methodology/approach: Using balanced panel data of 32 listed manufacturing firms over 2018–2023, the study applies fixed-effects panel regression with year fixed effects. Financial health is proxied by Altman Z-Score, firm size is measured by the natural logarithm of total assets, and the Covid-19 period is defined as 2020–2021 using a dummy variable. Findings:  The results indicate that better financial health is associated with higher stock prices. Firm size strengthens the influence of financial health on stock price, suggesting that the market rewards financial health signals more strongly for larger firms. Conversely, the Covid-19 period weakens the sensitivity of stock price to financial health, implying that systemic uncertainty during crisis reduces the market’s reliance on firm-level fundamentals. Practical and Theoritical contribution/Originality: The study extends signaling theory by showing that the valuation relevance of financial health is context-dependent across firm characteristics and crisis periods in an emerging market. Research Limitation:  The sample is limited to 32 manufacturing firms and relies on closing stock price and a single financial health proxy (Z-Score).
Mapping the research landscape of tax enforcement in Southeast Asia: a bibliometric study Rieswandha Dio Primasatya; Vita Via Puspita; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43473

Abstract

Purpose: The study aims to map the evolution, publication patterns, and research direction concerning tax audit, tax investigation, and tax collection in the Southeast Asian region over the period of 2012–2024 . Methodology/approach: The research employs a bibliometric analysis approach. The data was retrieved from the Scopus database, selected for its wide coverage and high index quality. The dataset consists of 306 documents published between 2012 and 2024, sourced from 184 publication outlets (journals, books, and proceedings). Findings:  There has been strong growth in literature with an annual growth rate of 25.08%, peaking in publication output in 2024. Dominant research themes identified through keyword analysis include "tax compliance," "tax evasion," "administrative digitalization," and "tax enforcement". Indonesia and Malaysia contribute the largest share of publications. Indonesia specifically holds the highest aggregate citation count (580 citations). Research Limitation:  The study is limited to the Scopus database, meaning relevant publications indexed outside of Scopus may not be included. There are publication entries categorized as "NA" (not identified), which potentially reduces the accuracy of the journal distribution analysis. Citation analysis may not fully reflect content quality as it is influenced by external factors such as journal accessibility and collaboration networks.

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