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Muhammad Istan
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2025): Mei 2025" : 6 Documents clear
COVID-19's Effects on Inward Foreign Direct Investment and Earnings Management in Southern Africa's Development Community Nathanael, Abraham Charles; Hamadi Hussein, Mariamu; Patrick Swai , Janeth
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.11773

Abstract

This study evaluates the impact of COVID-19 on both inward Foreign Direct Investment (FDI) and accrual-based earnings management (AEM) in 16 Southern African Development Community (SADC) countries, with a particular focus on Kenya and Tanzania. Principally, it analyzes FDI inflows before and during the pandemic, highlighting disparities and exploring how they exert financial pressure on firms, influencing their earnings management behaviors. Additionally, the study evaluates how COVID-19-induced economic adversities and host countries' financial interventions, particularly public debt management, moderated the relationship between pandemic-related challenges and FDI inflows. The study relied on secondary data as its primary data collection technique, employing a longitudinal design; the study covered a three-year pandemic period from Q1 2020 to Q4 2022, against a pre-pandemic benchmark from 2017 to 2019. Findings revealed a statistically significant difference in average FDI inflows between these two periods. COVID-19 pandemic also revealed a statistically significant decline of FDI inflows with public debt management effectively mitigating uncertainties and thereby stabilizing FDI.  Concurrently, the study revealed a weak link between COVID-19 and AEM and the absence of a relationship between FDI and AEM during the pandemic among non-financial firms in Kenya and Tanzania, likely because the pandemic disrupted normal economic patterns, weakening traditional relationships such as the sensitivity of financial reporting quality to macroeconomic influences.
Board Gender Equality in the Context of Corporate Market Value of Listed Firms in Nigeria John Okon, Idorenyin; Atanda, Olabamiji; Anietimfon, Kenneth William
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12136

Abstract

The study investigates board gender diversity and firm value by employing samples from listed manufacturing firms in Nigeria between the periods of 2012-2021. This study is based on an ex-post facto research and data was collected from the annual report of 46 listed manufacturing firms on the Nigerian Exchange Group. To enhance the robustness of our results, we measure firm value in terms of share price and Tobin Q. Specifically, to control the model’s goodness of fit, the study employed the variable of foreign ownership and firm size. Overall, the empirical findings of this study are mixed in proving the effect of board gender diversity on firm value in Nigeria. Specifically, the study concludes that board gender diversity significantly decreases the firm value of listed manufacturing firms in Nigeria when measured in terms of Tobin Q but insignificantly decrease firm value when measured in terms of share price. We also conclude that foreign ownership insignificantly improves the firm value of listed manufacturing firms in Nigeria when measured in terms of Tobin Q but insignificantly decrease firm value when measured in terms of share price. In terms of gender diversity, our result illustrates that Nigeria’s efforts to promote gender equality and empower women are on the right track. Hence, higher proportion of women on board can facilitate communication and hence, improve performance. Finally, we conclude that foreign ownership significantly reduces the relationship between board gender diversity and the value of listed manufacturing firms in Nigeria when measured in terms of Tobin and share price.
Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022 Ramdona, Sinta Sri
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12207

Abstract

This study aims to analyze the effect of capital structure and financial performance on earnings management practices in consumer non-cyclicals (CNC) sector companies listed on the Indonesia Stock Exchange. Using quantitative methods, this study involved 118 samples of annual report data for the 2021-2022 period. The results of the analysis show that capital structure has a significant negative effect on earnings management. In contrast, financial performance has a significant positive effect on earnings management. Although both variables have a significant effect simultaneously, the coefficient of determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance.
Effect of Globalization on Economic Development: The Nigerian Perspective Bernadine Ikwuagwu, Eberechi; Ugwuanyi, Wilfred; Onyekachi Onyele, Kingsley
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12423

Abstract

The study is an empirical investigation of the effect of globalisation on economic development in Nigeria. This emanates from the problem that globalisation is a broad concept and mechanism with its strengths, weaknesses, opportunities, and threats. The objectives of the study were to determine the effect of the globalisation index, capital inflows, the volatility index, and the exchange rate on gross domestic product per capita in Nigeria. Being empirical research with historical data, the ex post facto research design was used with data spanning from 1986 to 2022. On this basis, the Autoregressive Distributed Lag (ARDL) approach was adopted since the unit root test results showed that the data were of mixed integration. The ARDL bounds test for cointegration revealed evidence of long-run relationships across the models developed for the study. The long-run estimates showed that globalisation had a positive and significant effect on GDP per capita. The study concluded that globalisation enhanced GDP per capita in Nigeria. The recommendations were a robust and effective economic environment that would seize opportunities from the current globalisation wave to ensure improvements in the domestic industries to achieve the desired level of economic development in Nigeria.
Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses Herawati, Mesi; Khusni, Kholilatul; Novita, Yeyen
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12524

Abstract

This research aims to analyze the influence of investment returns, premium income and operating expenses on the profitability of sharia general insurance companies in Indonesia. The research method used is quantitative with multiple regression analysis. The data used in this research is secondary data taken from the financial reports of sharia general insurance companies in Indonesia. Data processing was carried out using the EViews 12 application. The research results show that investment returns have a significant effect on the profitability of sharia general insurance in Indonesia. However, partially, premium income and operating expenses do not have a significant effect on profitability. However, when analyzed simultaneously, the variables of investment returns, premium income and operating expenses together have a significant influence on the profitability of sharia general insurance companies. These findings indicate that sharia insurance companies need to focus on efficient investment management to increase profitability. In addition, although premium income and operating expenses do not have a partially significant effect, good management of these two variables in combination with investment returns can have a significant impact on the company's financial performance.
The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan Setia Rahmi Yasmi; Yana Ulfah; Hariman Bone
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12804

Abstract

This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable. The study was conducted in 54 hospitals in East Kalimantan, with 27 hospitals responding to the questionnaire. This research is included in the category of correlational research. The study sample consisted of 69 respondents, selected using the probability sampling method. Data was collected through the distribution of questionnaires via WhatsApp links, with a response period of two months. Data analysis was performed using the Structural Equation Modeling (SEM) - Partial Least Square (PLS) method, supported by Smart PLS software. The results show that budget participation has a positive and significant effect on budgetary slack. Additionally, information asymmetry also has a positive and significant effect on budgetary slack, meaning that the higher the information asymmetry, the greater the tendency for budgetary slack to occur. Furthermore, Dark Triad characteristics were found to moderate the relationship between budget participation and budgetary slack, as well as the relationship between information asymmetry and budgetary slack. In other words, individuals with Dark Triad traits tend to amplify the effects of budget participation and information asymmetry on the creation of budgetary slack. These findings emphasize the importance of strict supervision and effective budget control systems to minimize the negative impact of budgetary slack, particularly in organizational environments such as hospitals.

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