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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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INDONESIA
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 58 Documents
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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.
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Adyandra Sabrina Nareswari
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.12940

Abstract

This study aims to examine the impact of environmental costs and environmental performance on financial performance. The population in this study are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. A purposive sampling method was used to select samples and resulted in a total sample of 98 companies based on predetermined criteria. Environmental costs, which arise from natural resource management policies, emission control, and waste management, can influence company profitability.  On the other hand, environmental performance that reflects the extent to which the company implements the principles of social and environmental responsibility (CSR) can affect the company's financial results. This study uses a quantitative approach with regression analysis method to test the relationship between these variables.
Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya Ngahu, Solomon; Waweru, Cecilia Ndunge
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.13035

Abstract

Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures, missing financial records, and inconsistencies in financial reporting. The current paper assessed the determinants of migration to accrual accounting for the central and devolved Governments in Kenya. The specific objectives included; establishing the effect of the adequacy of budgetary resources and internal financial controls on migration to accrual accounting for the central and devolved Governments in Kenya. The study was grounded on positive accounting theory. It adopted a desk research approach and utilized a descriptive research design. This design was suitable for synthesizing the existing information published in peer-reviewed journals and reports. Purposive sampling guided journal selection. As a literature review, it relied on secondary information from studies related to accrual accounting. Data was analyzed qualitatively in line with the research problem and objectives. Findings from the analyzed empirical studies show that Kenya’s migration to accrual accounting in both central and devolved governments is determined by the adequacy of financial resources and the effectiveness of internal financial controls. It can concluded that the effective shift to accrual basis accounting in the public sector of Kenya depends on adequate allocation of financial resources and effective control systems. It is recommended that central and devolved governments prioritize funding to support personnel development and system enhancements essential for accrual basis accounting.
The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance Citradewi, Adelina; Ainiyah, Winda Qurotul
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.13470

Abstract

Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating variable. This study uses a quantitative approach with a descriptive method. The research sample was 37 manufacturing sector companies listed on the IDX in 2023, selected through a purposive sampling technique. Data analysis was done using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS Statistics 25. The study results indicate that liquidity and sales growth do not affect tax avoidance, while capital intensity does affect tax avoidance. Institutional ownership can moderate the effect of liquidity on tax avoidance but is unable to moderate the effect of capital intensity and sales growth on tax avoidance.
The Impact of Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, and Net Interest Margin on Banking Stock Prices Reza Pahlevi Ramadhan; Maiyaliza
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.14525

Abstract

The purpose of this study is to examine the impact of non-performing loans, loan-to-deposit ratio, operating cost-to-operating income, and net interest margin on the share prices of traditional financial institutions listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative methodology was used, drawing on secondary data from the market capitalization-based financial statements of the top ten banks. The sample was selected through purposive sampling, and the data were analyzed using multiple linear regression. The results show that, simultaneously, non-performing loans, loan-to-deposit ratio, operating cost-to-operating income, and net interest margin have a statistically significant influence on banking stock prices. However, when assessed individually, only the BOPO variable exhibits a significant and negative effect. This indicates that higher operational inefficiency tends to reduce investor interest and negatively impact stock valuation in the banking sector. In contrast, the NPL, LDR, and NIM variables, although aligned with theoretical expectations, did not demonstrate statistically significant effects within the model. The coefficient of determination (R²) is 0.240, meaning that approximately 24% of the variation in stock prices can be explained by the four independent variables, while the remaining 76% may be attributed to other external or internal factors not captured in the model. These findings underscore the critical role of operational efficiency as reflected by the BOPO ratio, particularly during periods of economic uncertainty such as the post-pandemic era. The study offers useful insights for investors, banking management, and policymakers in making strategic financial decisions based on fundamental performance indicators.
Intellectual Capital and Operational Efficiency of Listed Firms in Nigeria: The Moderating Role of Ownership Structure Busari, Romoke
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.14933

Abstract

This study investigates the moderating role of ownership structure on the relationship between intellectual capital disclosure and operational efficiency in listed non-financial firms in Nigeria. Utilizing panel data from listed non-financial firms in Nigeria spanning from 2014 to 2023, the study employs an ex-post facto research design. Descriptive statistics, correlation analysis and Generalized Method of Moments (GMM) regression technique are employed to address endogeneity concerns and ensure robust estimations. Intellectual capital is proxy by human capital, structural capital and relational capital; operational efficiency is proxy by operating profit margin and asset turnover while control variables include firm size, leverage and firm age. Key findings reveal that the interaction between ownership structure and human capital has a significant positive effect on operational efficiency. However, the interaction between ownership structure and structural capital has a significant negative effect on operating profit margin; thus, ownership structure demonstrates a dual role. It enhances the positive effects of human and relational capital on profitability but diminishes structural capital's influence. The study concludes that ownership concentration can both facilitate and constrain the translation of intellectual capital into operational efficiency, depending on the capital component and efficiency measure.
The Role of Digital Marketing and ICT in Enhancing Regional Economic Growth: Evidence from East Java Dina Utari; Danang Sofa Ma’arif; Akbar Mulia Ramadhan; Novita, Yeyen
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.15098

Abstract

This study aims to analyze the role of digital productivity in driving economic growth in East Java Province during the period 2015–2024. The growth of information and communication technology (ICT) has made a significant contribution to the acceleration of the economy in the digital era, especially through the development of e-commerce and technology-based businesses. This study uses a mixed method, namely qualitative analysis with a netnography approach using NVivo software on netizens' comments on marketing themed YouTube content, as well as quantitative analysis with panel data from 38 districts/cities in East Java analyzed using EViews. The results of the qualitative analysis revealed that digital marketing strategies and technology adaptation are the main factors in increasing business productivity. Meanwhile, the results of the quantitative analysis show that the ICT development index, the number of workers, and the GDP significantly affect economic growth in East Java. These findings confirm that digital productivity is key to supporting sustainable economic growth in the modern era.

Page 6 of 6 | Total Record : 58

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