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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 64 Documents
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A Proposed Integrated Entrepreneurship Model for Afghanistan Toward Economic Growth: Neighboring Countries' Perspective Humta, Humayun; Ghafourzai, Hamayoun; Rashidi, Mohammad Hasham
Disclosure: Journal of Accounting and Finance Vol. 6 No. 1 (2026): Mei 2026
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v6i1.16543

Abstract

An entrepreneur is a person who recognizes possibilities in the business world and establishes organizations to explore those prospects. Entrepreneurs contribute significantly to the expansion of the economy as well as the advancement of our society. All across the globe, there are hundreds of millions of individuals who are either actively participating in the process of attempting to establish a new start-up or who are owner-managers of a new firm. Every working hour, nearly 1700 new enterprises establish themselves in the US. For the last two decades, entrepreneurship has been viewed as a vital economic force for society due to its contributions to both the economy and social well-being in two key ways. First, new enterprises generate numerous new jobs. As new positions become available, millions may join the labour market and seek economic success. Second, new businesses may innovate and alter market structures and technology. Due to the unavailability of data from Afghanistan, neighbouring countries (Tajikistan and the Kyrgyz Republic) were selected as potential role models for economic growth. Panel data spanning from 2006 to 2020 were analyzed through an OLS regression model to draw these valid conclusions: all regressors of the model do not contribute to GNIPC except gross capital formation. Entrepreneurship, when combined with gross capital formation, could accelerate economic growth significantly, while entrepreneurship alone does not make sense for GNIPC. The moderation effect of the ease of doing business, when combined with entrepreneurship, has a significantly negative impact on economic growth, indicating that current government policies are not yet favourable enough. Future research could explore the role of psychological, sociological, and knowledge factors in the relationship between entrepreneurship and economic growth across different regions or countries.
The Halal Paradox: Analyzing Price Sensitivity and Actual Purchase Behavior in Indonesia’s Halal Meat Market Herawati, Mesi; Khusni, Kholilatul
Disclosure: Journal of Accounting and Finance Vol. 6 No. 1 (2026): Mei 2026
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v6i1.16648

Abstract

This study examines the "Halal Paradox" in Indonesia’s halal meat market, where strong consumer intentions to purchase halal products coexist with actual purchasing behaviors influenced by price sensitivity. Despite high halal awareness and religiosity driving purchase intentions, economic constraints and price considerations often prevent consumers from buying certified halal meat, especially given limited access to halal meat and higher prices. Using a quantitative survey and PLS-SEM analysis, this study finds that both halal purchase intention and price sensitivity significantly and independently influence halal purchase behavior, with price sensitivity having a slightly stronger effect. The interaction between intention and price sensitivity was minimal. The findings highlight that religious values and economic factors operate in parallel, requiring industry players and policymakers to balance halal certification promotion with competitive pricing strategies to bridge the gap between intention and behavior in Indonesia’s halal meat market. From a scientific perspective, this study contributes to the literature by extending the Theory of Planned Behavior through the integration of price sensitivity as a key external constraint in explaining the intention–behavior gap in halal consumption. It provides empirical evidence from Indonesia that challenges the assumption that strong purchase intention necessarily leads to actual behavior, demonstrating instead that economic considerations can override or limit intention realization.
Determinan Kualitas Laba Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2023-2024 Khoirunnida, Sal Sabila; Zaky, Achmad
Disclosure: Journal of Accounting and Finance Vol. 6 No. 1 (2026): Mei 2026
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v6i1.16674

Abstract

This study aims to examine the effects of the corporate tax to turn over ratio, related party transactions, non-halal income, and interest-based debt on earnings quality. Panel data were collected from 37 sample companies listed in the Jakarta Islamic Index 70 on the Indonesia Stock Exchange during the 2023–2024 period. Data analysis was conducted using multiple linear regression. The results indicate that the hypotheses stating that the corporate tax to turnover ratio, related-party transactions, and interest-based debt negatively affect earnings quality are not supported, whereas the hypothesis stating that non-halal income has a positive effect on earnings quality is supported. These findings suggest that tax management practices, related-party transactions, and the use of interest-based debt conducted within reasonable limits do not create pressure for management to engage in earnings manipulation. Furthermore, non-halal income that remains within sharia tolerance thresholds continues to be recognized as part of corporate income and is capable of generating real cash flows, thereby contributing to improved earnings quality.
Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024 Nirmalasari, Yusrina; Zaky, Achmad
Disclosure: Journal of Accounting and Finance Vol. 6 No. 1 (2026): Mei 2026
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v6i1.16691

Abstract

This study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size. This analysis uses only SOEs officially registered on the SOE website. Annual reports and financial statements covering 2022–2024 are among the secondary sources used to collect data. The analytical method used is panel data regression. Hypotheses are tested using multiple linear regression after model selection and classical assumption testing. Audit fees are not affected by audit committee size or firm complexity. Audit fees are found to be higher for larger organizations and those with higher PAF. These results indicate that audit fees in SOEs are not always determined by the level of company complexity or the existence of an audit committee. Business size and the credibility and competence of the public accounting firm have a more significant impact on audit fees. Due to broader audit coverage, larger transaction volumes, and higher professional risk faced by auditors, large companies and the size of the public accounting firm often charge higher audit fees.

Page 7 of 7 | Total Record : 64

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