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Moh Shidqon
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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : https://doi.org/10.25105/jmat
Core Subject : Economy,
Economics, Econometrics & Finance
The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 12 No. 1 (2025): Maret" : 5 Documents clear
SDGs DISCLOSURES IN SUSTAINABILITY AND ANNUALREPORTS IN INDONESIA Nugraha, Farhani; Mustofa, Muhamad; Mudhakir, Diki; Innasarah; Sasongko, Ananta
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21344

Abstract

This study investigates the extent of disclosure of sustainable development goals (SDGs) in the sustainability and annual reports of Indonesia's ten largest companies by market capitalization from 2016 to 2023. Through content analysis, the findings indicate that SDG reporting remains relatively limited, with companies exhibiting significant variations in the depth and quality of their disclosures. While some firms integrate SDGs into their corporate strategies and sustainability initiatives, others provide minimal references without clear implementation frameworks. This variation suggests that regulatory requirements and voluntary corporate commitments are crucial in shaping disclosure practices. The study underscores the necessity of stronger regulatory frameworks and heightened corporate engagement to ensure alignment with global sustainability objectives. By addressing existing gaps in SDG disclosure research in Indonesia, this paper contributes to the academic literature on sustainability reporting. Additionally, it provides practical insights for policymakers, regulators, and business leaders to enhance corporate transparency, accountability, and long-term commitment to sustainable development initiatives.
2024 PRESIDENTIAL ELECTION AND STOCK PERFORMANCE: A COMPARATIVE STUDY BEFORE AND AFTER THE ELECTION Hartadinata, Okta Sindhu; Farihah, Elva
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21451

Abstract

This study aims to provide empirical evidence regarding the impact of the 2024 presidential election on the reaction of the Indonesian stock market. Political events, such as elections, can significantly influence investor sentiment and market performance due to uncertainty regarding future economic policies. This study focuses on companies listed in the Kompas 100 Index on the Indonesia Stock Exchange (IDX), representing the most liquid and actively traded stocks. Using the event study method with a purposive sampling approach, this research selects 90 companies as the final sample. The findings reveal a significant difference in the average abnormal return before and after the voting day, suggesting that political stability and election outcomes influence investor confidence. These results provide valuable insights for investors in adjusting their investment strategies and for policymakers designing regulations to maintain economic and capital market stability. Understanding market reactions to elections can help stakeholders navigate risks and optimize financial decision-making.  
THE EFFECT OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP STRUCTURE Hasanah, Salsabila; Indrawati, Novita; Mela, Nanda Fito
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22396

Abstract

This study aims to investigate the influence of financial and environmental performance on firm value, emphasizing the role of ownership structure as a moderating factor in this relationship. Financial performance is assessed through Return on Assets (ROA), which reflects a company's efficiency in generating profits relative to its total assets. Meanwhile, environmental performance is evaluated using the PROPER rating system, a government-led assessment framework that categorizes companies based on their compliance with environmental regulations and sustainability practices. Firm value is represented by Tobin's Q, a financial ratio that captures market perceptions of a company's overall worth and future growth potential. The moderating variables in this study include managerial ownership, which indicates the proportion of shares held by executives and insiders, and institutional ownership, which refers to stock ownership by investment firms and other institutional investors. This study employs secondary data collected from 54 mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using multiple regression and moderated regression analysis (MRA), the study reveals that financial and environmental performance significantly and positively affect firm value, reinforcing the importance of strong financial health and sustainable environmental practices in driving corporate valuation. Additionally, institutional ownership is found to enhance these positive relationships, suggesting that companies with a higher level of institutional investors may benefit from increased oversight and improved governance mechanisms. However, managerial ownership does not exhibit a significant moderating effect, indicating that the proportion of shares held by company executives does not necessarily alter the impact of financial and environmental performance on firm value. These findings offer important insights into the role of ownership structures in corporate valuation and provide implications for investors, policymakers, and business leaders in optimizing governance strategies to enhance firm value and ensure long-term sustainability.
ANALYSIS OF DIFFERENCES AND SIMILARITIES OF ZAKAT ACCOUNTING STANDARD NO. 109 VERSUS MPSAS ZAKAT MALAYSIA Mia Lestari
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22493

Abstract

This study compares Statement of Financial Accounting Standards (PSAK) No. 109 implemented in Indonesia and Malaysian Public Sector Accounting Standards (MPSAS) Zakat implemented in Malaysia. By identifying the similarities and differences between these two standards, this study can contribute to the Zakat accounting literature and offer recommendations for developing better accounting standards in both countries. Zakat, as one of the pillars of Islam, requires transparent and accountable management. PSAK 109 regulates the management of zakat, infaq, and sadaqah with a cash-based approach, while MPSAS Zakat follows accrual-based public sector accounting principles. This research will analyze the scope aspects, including recognition, measurement, presentation, and disclosure of the two standards. This comparative analysis is expected to identify opportunities to strengthen zakat management through harmonizing standards that are more relevant to the needs of each country. This research will also discuss the impact of the differences between PSAK 109 and MPSAS Zakat on transparency and accountability in Zakat management. The results of this analysis can reveal the technical and conceptual differences between the two standards and provide strategic recommendations for zakat management institutions in Indonesia and Malaysia. Thus, this research is expected to offer a new perspective regarding the harmonization of zakat accounting standards that follow sharia principles and meet the needs of society.  
THE INFLUENCE OF TAX KNOWLEDGE, E-FILING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY AT PT BENUA JAM INTERNUSA yuana; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22522

Abstract

This study aims to analyze the effect of taxation knowledge, the application of e-filing, and tax sanctions on individual taxpayer compliance. This study was conducted on employees of PT Benua Jam Internusa with a total of 157 individuals. A simple random sampling technique was used in sampling, resulting in 61 respondents being selected, with 58 respondents who filled out the questionnaire completely. Data collection was conducted through a survey using a structured questionnaire, and data analysis was performed using the Partial Least Squares (PLS) method. The results showed that tax knowledge has a positive and significant effect on individual taxpayer compliance. Similarly, the application of e-filing and the effective enforcement of tax sanctions can increase the level of compliance. These findings indicate that increasing tax awareness, developing digital infrastructure, and optimizing law enforcement mechanisms can significantly encourage tax compliance. Therefore, this study recommends that tax authorities strengthen public socialization, especially through social media platforms, to increase taxpayers' understanding and involvement in fulfilling their tax obligations.

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