cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
jago@umj.ac.id
Phone
-
Journal Mail Official
jago@umj.ac.id
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Jurnal Akuntansi dan Governance
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan Praktik di Korporasi; (3) Akuntansi dan Governance Pada Organisasi Nirlaba; (4) Akuntansi dan Governance di Pemerintahan; (5) Akuntansi dan Governance dalam Perpajakan, (6) Governance dalam Sistem Informasi dan Teknologi; (7) Governance dalam Pemeriksaan dan Forensik ; (8) Governance Berbasis Etika.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 62 Documents
 3   4   5   6   7 
Akuntabilitas Pengelolaan Alokasi Dana Desa Mais, Rimi Gusliana; Nuryati, Tutty; Handoko Sakti, Sri; Lestari, Lestari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.140-158

Abstract

Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken
Dampak Kuantitas Akrual, Volatilitas Arus Kas Operasi dan Tingkat Utang Terhadap Persistensi Laba Yoana, Fransesca; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.24-37

Abstract

Objectives: To analyze the effect of accrual quantity, operating cash flow volatility, and debt level on profit persistence in financial sector companies in 2018-2022.Design/method/approach: The research sample uses panel data with purposive sampling technique of 59 companies listed on the Indonesia Stock Exchange through the website www.idx.co.id. Data processing uses multiple linear regression methods to test the influence between variables.Results/findings: The findings indicate that the quantity of accruals and operating cash flow volatility have little bearing on profit persistence, but that debt levels do.Theoretical contribution: Signal theory is a theoretical reference in this research that can provide knowledge for companies to maintain the stability of company profits so that it becomes a good signal for investors.Practical contribution: From the research results, it is expected that companies will pay attention to the quantity of accruals, cash flow volatility, and debt levels so that they can maintain the persistence of company profits.Limitations: This research is limited to financial sector companies for the years 2018-2022.
Determinan Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Sari, Erika Novita; Chairina, Septi Wulandari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.159-178

Abstract

Objectives: This study aims to evaluate the impact of profitability, transfer pricing, and thin capitalization on tax aggressiveness, with company size acting as a moderating variable. Design/method/approach: Employing a quantitative approach, this research utilizes secondary data sources from published financial reports. The population comprises mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with purposive sampling employed for sample selection. The chosen sample includes 13 companies, totaling 65 data observations. Panel data regression analysis is conducted using the E-views 10 application program for data analysis.Results/findings: The study reveals that profitability and transfer pricing do not exert a significant effect on tax aggressiveness. However, thin capitalization and company size demonstrate a significant impact on tax aggressiveness. Regarding moderation, company size moderates the influence of profitability and thin capitalization on tax aggressiveness, while it does not moderate the impact of transfer pricing on tax aggressiveness. Theoretical contribution This study serves as a valuable reference for understanding the determinants of tax aggressiveness. Practical contribution: The study aims to offer important insights for the government to strengthen tax regulations, minimizing "grey areas" and discouraging companies from engaging in tax aggressive actions.Limitations: This study is constrained by its focus on only 13 qualifying mining companies and a five-year observation period (2017-2021), limiting the generalizability of findings to the entire landscape of tax aggressiveness in the mining sector
Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas, dan Transparansi Pelaporan Keuangan Lembaga Pengelola Zakat terhadap Pembayaran Zakat Muzaki dengan Aksesibilitas sebagai Pemoderasi Syifa, Syifa; Anggraini, Dahlia Tri
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.38-55

Abstract

Objectives: Most zakat funds do not flow to the Zakat Management Institution (LPZ). Therefore, this study aims to empirically test and analyze the influence of external factors that can influence muzaki to pay zakat through LPZ such as the quality of accounting information, accountability, and transparency of financial reporting, and accessibility of LPZ.Design/method/approach: This study uses a quantitative method sourced from primary data through the distribution of questionnaires (google form). The convenience sampling technique is used in determining the sample, namely one hundred muzaki who pay zakat through LPZ. Data analysis tools with SmartPLS software version 4.Results/findings: The quality of accounting information has a significant positive effect and accountability, transparency, and accessibility have an insignificant positive effect on zakat payments, but accessibility does not moderate the effect of factors that influence the payment of zakat.Theoretical contribution: Develop the field of LPZ accounting science that the accounting aspect is very important to study because it influences the development of an LPZ.Practical contribution: The research provides recommendations to LPZ to improve the quality of information, accountability and transparency in its operations because it greatly influences muzaki paying zakat in addition to ease of access.Limitations: This research model cannot predict the response variable, namely zakat payments, because the response variable is less reliable and the sample is less accurate. Another limitation is that most of the research results are not significant due to the large number of invalid research statement constructs
Peran Artificial Intelligence dalam Meningkatkan Kualitas Audit: Tinjauan Literatur Sistematis Fadilla, Alya; Army, Elwiyani; Rustam, Yunda Dwi Putri; Indrijawati, Aini; Pontoh, Grace T.
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.145-165

Abstract

Objectives: This study aims to explore the role of AI in improving audit quality.Design/method/approach: This study used the Systematic Literature Review (SLR) method to explore the use of AI in auditing. The object of this study was scholarly articles published between 2018-2023. The articles covered the use of AI to optimize the efficiency, accuracy and reliability of the audit process.Results/findings: The results showed that AI is able to automate routine tasks, detect fraud, and identify risks more quickly and accurately than traditional methods. Technologies such as blockchain, machine learning, and advanced data analytics contribute significantly to data-driven decision-making, which improves the overall quality of audits.Theoretical contribution: This research contributes to the literature by expanding the understanding of how AI technologies can improve audit qualityPractical contribution: This research provides practical guidance for auditors and companies to optimally utilize AI technologiesLimitations: This study relies on secondary literature and potential bias in data interpretation, so future research is recommended to explore the empirical impact of AI implementation on audits in different sectors.
Evaluasi Metode Deteksi Financial Distress pada Perusahaan LQ45 Islamiyati, Dian
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.166-181

Abstract

Objectives: This study aims to evaluate the accuracy of three financial distress prediction models (Springate, Zmijewski, Grover) on LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The focus is to assess the models' effectiveness in addressing contemporary financial challenges such as debt restructuring and financial distress indicators amidst dynamic global economic conditions.Design/method/approach: This quantitative research utilizes secondary data from 37 LQ45 companies selected through purposive sampling, resulting in 148 financial statements for the 2020–2023 observation period. The analysis employs financial ratios and prediction scores from each model using Microsoft Excel for computation.Results/findings: The Grover model demonstrates the highest accuracy rate (95%) with a type error of 6%, outperforming Zmijewski (accuracy 89%, type error 11%) and Springate (accuracy 59%, type error 41%). This suggests that the Grover model is superior in detecting financial distress.Theoretical contribution: This study identifies the Grover model as the most accurate method for predicting financial distress in Indonesia. It contributes to the development of more relevant financial distress prediction models for the capital market.Practical contribution: The findings provide critical insights for shareholders and stakeholders to detect financial risks in LQ45 companies.Limitations: The study is limited by its reliance on classical prediction models, focus on LQ45 companies, and analysis restricted to the 2020–2023 period. Modern approaches like machine learning, which could enhance prediction accuracy, are not explored.Type: empirical, review (conceptual and viewpoints).
Dapatkah Penghasilan Komprehensif Lainnya Digunakan sebagai Media Tindakan Kecurangan Laporan Keuangan? Kusumaningarti, Miladiah; Kusuma, Marhaendra; Athori, Agus
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.111-128

Abstract

Objectives: This study aims to prove that Others Comprehensive Income (OCI) fair value hierarchy and presentation of plans realize fraudulent financial statement.Design/method/approach: The data observed are 1,890 companies listed on the IDX for all industrial sectors for the period 2021-2023. Hypothesis were tested with multiple linear regression analysis.Results/findings: We found that OCI level 3 has a significant positive effect on the fraudulent financial reporting proxied by Beneish M Score. While OCI Reclassification has a significant negative effect on the Beneish M Score.Theoretical contribution: The low quality of fair value input or the high subjectivity of management can be a medium for financial reporting fraud, but accounting standard regulations regarding the submission of unrealized earnings plans for the current period have been proven to be able to reduce the potential for fraud.Practical contribution: The actuarial profession in determining the fair value of level 3 input must be based on professional considerations, not on management orders.Limitations: OCI is only classified based on the fair value hierarchy and reclassification, even though it can also be based on the presence or absence of final tax burdens, which are relevant to fraud through tax avoidance
Analisis Faktor-Faktor yang Mempengaruhi Peringkat Sukuk di Indonesia Siddiqoh, Siddiqoh; Rini, Rini
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.129-145

Abstract

Objectives: This study aims to analyze the factors that affect the ranking of sukuk. This analysis is useful for optimizing sukuk investment decision-making. Design/method/approach: This quantitative research uses data from the annual reports of companies with sukuk and sukuk rating reports. The sample is 90 sukuk companies listed on the Indonesia Stock Exchange and still outstanding during the 2021-2023 period, so 270 data were obtained. The data were analyzed with panel data regression analysis on SPSS software.Results/findings: The results show that the size of the board of commissioners and sukuk type have a positive influence on the sukuk rating, the leverage variable has a negative influence on the sukuk rating. Variables that have no influence on the sukuk rating are the number of audit committees and asset growth.Theoretical contribution: The findings of this research can improve the understanding in the field of financial accounting and become a reference for conducting further research on sukuk rating.Practice/policy contribution: This study offers investors guidance on the key factors influencing sukuk ratings, which serve as a basis for sukuk investment.Limitations: The years observed in this study are limited from 2021 to 2023.  In addition, the research object only focuses on the sukuk of companies listed on the Indonesia Stock Exchange
Model Pengukuran Risiko Operasional Perusahaan Asuransi Syariah Menggunakan Metode Analytical Network Process Farsiah, Lena
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.182-202

Abstract

Model pengukuran risiko operasional, yang pada umumnya menggunakan pendekatan kuantitatif, dinilai tidak mampu menangkap seluruh aspek yang diperlukan untuk membangun model pengukuran yang memadai. Penelitian ini bertujuan merancang model pengukuran risiko operasional yang lebih komprehensif dengan mempertimbangkan berbagai faktor, seperti faktor risiko, aktor, data kejadian kerugian, serta alternatif strategi mitigasi risiko yang tepat untuk perusahaan asuransi umum syariah.Penelitian ini menggunakan pendekatan kualitatif berdasarkan pendapat para ahli menggunakan metode Analytical Network Process (ANP), menghasilkan model pengukuran risiko operasional yang lebih handal dan memberikan kontribusi penting bagi industri. Temuan penelitian menunjukkan bahwa prioritas strategi mitigasi risiko operasional berdasarkan ANP adalah peningkatan kualitas standar pencatatan semua risiko dengan sistem informasi yang terintegrasi.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Desa Setiawaty, Agus Agus
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.203-221

Abstract

Objectives: To determine and analyze the effect of the Government Internal Control System (SPIP) and the Accessibility of Financial Reports on the Accountability of Village Financial Management in the Village Government in Muara Badak District.Design/method/approach: The type and source of data in this research is quantitative using primary data. The sampling technique used was purposive sampling, with a total sample of 91 respondents consisting of village government officials and BPD in 13 villages in Muara Badak District. This research uses data analysis techniques conducted with Structural Equation Modeling - Partial Least Square (SEM-PLS) using the SMART-PLS Ver 4.0 program.Results/findings: The government internal control system (SPIP) has a significant positive effect on the accountability of village financial management and the accessibility of financial reports has no significant positive effect on the accountability of village financial management.Theoretical contribution: The results of this study can be useful for further researchers and can be used as reference material, as well as add and develop knowledge, especially in the field of public sector accounting.Practical contribution: As additional insight for village financial managers to consider and pay attention to the importance of the government internal control system and the accessibility of financial reports to increase the value of village financial management accountability.Limitations: Small population and sample of only 13 villages. Limited discussion of accessibility to the accessibility of financial reports (accountability) only.Keywords: Government Internal Control System (SPIP), Accessibility of Financial Reports, Accountability of Village Financial Management. 

Page 6 of 7 | Total Record : 62

 3   4   5   6   7 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance More Issue