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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 125 Documents
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BIBLIOMETRIC ANALYSIS OF DIGITAL ACCOUNTING USING R BIBLIOSHINY Irman Firmansyah; Wildan Dwi Dermawan
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16476

Abstract

Digital technology significantly affects business processes, one of which is the accounting aspect that supports providing fast and accurate financial reports. The use of digital technology in accounting is often called digital accounting. This has prompted researchers to examine the impact of digital technology on accounting. Therefore, many publications have been detected examining this issue but have not mapped it well. This study aims to map research on digital accounting. This research was conducted on the dimensions.ai database from 2013 to mid-2022. Using the keyword “digital accounting”, 1,397 documents were obtained consisting of journal articles, book chapters, monographs, preprints, and proceedings. The R biblioshiny software found that the most relevant journals were Contributions to Management Science, IOP Conference Series Material Science and Engineering, and Plos One. Meanwhile, the one with the biggest impact is Plos One. In addition, the most relevant authors are Muravskyi and Shao. But the ones who had the biggest impact were Agrell, Karlsson, and Troshani. The distribution of words is dominated by ‘digital transformation’, ‘accounting information’, ‘digital technologies’, and ‘digital accounting’. Topics that have emerged in recent years are digital transformation, accounting information, digital accounting, blockchain technology, and accounting systems. Even blockchain technology is still emerging in 2022. These findings illustrate the importance of using digital technology in accounting, thus triggering researchers to continue to develop ideas and other significant findings related to digital accounting.
AGENCY COSTS AND COMPANY PERFORMANCE IDX 30 Linda; Raida Fuadi; Wida Fadhlia; Gamal Batara
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17106

Abstract

This study aims to examine the levels of corporate agency costs for high- and low-value companies listed on Indonesia Stock Exchange_30 (IDX30) during the Covid-19 pandemic, and then analyze the impact of corporate governance and debt on corporate performance, mediated by agency cost variables. The average expense ratio and asset utilization ratio values are used as the basis for determining high or low agency costs in the IDX30 Indonesia companies. Partial least squares structural equation modelling (Partial Least Square-Structural Equation Model) analysis is used to analyze the effect of corporate governance and debt on firm performance mediated by agency cost variables. The results indicate that the average agency costs in IDX30 companies are low. Corporate governance significantly affects the level of agency costs and firm performance. While the direct effect of debt on firm performance is not significant, its effect on firm performance mediated by low agency costs shows a significant relationship.
DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.
THE INFLUENCE OF RELIGIOSITY, LITERACY, AND SERVICE QUALITY ON PAYMENT COMPLIANCE VEHICLE TAX IN KUDUS Wibisono, Merliana; Putu Piastini, Sang Ayu
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.16518

Abstract

This study investigated the influence of religiosity, Knowledge, and quality service of the taxpayer on the vehicle tax payment in Kudus. The data was obtained by spreading the 210 questionnaires in samsat (Sistem Administrasi Manunggal Satu Atap) Kudus. The ten questionnaire data should have been addressed since they were not suitable to be used. Therefore only 200 questionnaires were used. The obtained data was sampled by applying the purposive sampling method. The sample data was then calculated by simple linear regression analysis. The criteria for sampling data were the taxpayer who registered in Samsat Kudus and had tax arrears. The input variables in this study are tax religiosity, taxpayer knowledge, and service quality. Meanwhile, the output variable in this study is motor vehicle tax compliance. Three hypotheses were developed according to the used variables. These developed hypothesis stated that religiosity, Knowledge, and service quality positively affected motor vehicle taxpayer compliance. Following the obtained sampling data, the results showed that three parameters of religiosity, Knowledge, and quality service had a positive effect and were significant to the tax payment of the vehicle. The results were suitable to the developed hypotheses.
STANDARDIZATION OF THE STRATEGY TRANSLATION PROCESS IN THE CONTEXT OF BUDGETING Alpriliana, Desti Lolita; Tin, Se
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.16804

Abstract

Abstract This study aims to examine the effect of strategy translation process on fairness in budgeting and performance. Using a structural equation model for analysis 86 questionnaires showed that the strategy translation process affects performance directly and indirectly through participation and fairness. This study contributes to the literature on the economic consequences of strategic performance measurement systems and expands research on fairness in budgeting and factors influencing performance. The study indicates that standard translation and implementation of strategies will reduce manager biases in target-setting processes, thereby enhancing managers' sense of fairness in the budgeting process and ultimately improving performance. Keywords: fairness in budgeting, strategy translation process, performance Abstrak Studi ini bertujuan untuk menguji pengaruh standarisasi proses penerjemahan strategi terhadap keadilan prosedural dalam penganggaran dan kinerja perusahaan. Analisis 86 kuesioner menggunakan model persamaan struktural menunjukkan bahwa proses penerjemahan strategi mempengaruhi kinerja perusahaan tidak hanya secara langsung tetapi juga secara tidak langsung, melalui partisipasi anggaran dan keadilan prosedural dalam penganggaran. Studi ini memperkaya literatur tentang konsekuensi ekonomi dari sistem pengukuran kinerja strategis dan memperluas penelitian tentang keadilan prosedural dalam penganggaran dan faktor-faktor yang mempengaruhi kinerja perusahaan. Studi ini menunjukkan bahwa penerjemahan standar dan implementasi strategi akan mengurangi bias manajer dalam proses penetapan target, sehingga meningkatkan rasa keadilan manajer dalam proses anggaran dan pada akhirnya meningkatkan kinerja perusahaan. Kata kunci: Proses penerjemahan strategi, keadilan prosedural dalam penganggaran, partisipasi anggaran, kinerja perusahaan
ANALYSIS OF THE IMPACT OF THE TRANSITION OF PSAK 44 TO PSAK 72 ON FINANCIAL STATEMENTS AT PT. LIPPO CIKARANG TBK Rika Mala Sari; Mutumanikam, Primadonna Ratna
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.17961

Abstract

Sektor industri konstruksi, telekomunikasi, ritel, manufaktur dan real estate merupakan sektor yang terdampak atas penerapan PSAK 72 yang mengacu pada IFRS 15 sebagai ganti PSAK 44. Transaksi yang terkena dampak yang cukup besar dari standar baru ini adalah transaksi produk gabungan atau kontrak jangka panjang yang ada pada perusahaan real estate. Tujuan dari penelitian ini adalah menganalisis dampak transisi perubahan standar dari PSAK 44 menjadi PSAK 72 pada laporan keuangan PT Lippo Cikarang Tbk. Metode yang digunakan dalam penelitian kualitatif ini adalah metode deskriptif. Data yang digunakan laporan keuangan tahun 2020 PT Lippo Cikarang Tbk yang diambil dari website www.idx.com. Hasil penelitian ini menunjukkan bahwa akun piutang usaha, persediaan, pajak dibayar dimuka, liabilitas kontrak, pendapatan usaha dan beban pokok penjualan adalah akun yang terdampak dari perubahan PSAK 44 ke PSAK 72. Sebelum adanya kewajiban transisi PSAK 72 di tanggal 1 Januari 2020, PT Lippo Cikarang Tbk telah lebih dahulu menerapkan PSAK 44 sesuai dengan standar yang berlaku.
FACTORS AFFECTING FINANCIAL STATEMENT FRAUD WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE (STUDY ON PUBLIC ACCOUNTING FIRMS IN JAKARTA) Amalia, Gesty; Afrizon
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18135

Abstract

Abstract. Cases of fraud that occurred in various countries imply that fraud is still common in companies and governments. The purpose of this study is to analyze the factors that influence the Fraud Financial Statement with Corporate Governance as a moderating variable. This type of research includes hypothesis testing using primary data in the form of a questionnaire with the research subject being an accountant registered as a member of the Indonesian Institute of Certified Public Accountants in Jakarta. The samples obtained were 110 respondents. Data is processed using SPSS. Methods of data analysis using multiple regression. The research results conclude that pressure has a positive effect on financial statement fraud; Competence has a positive effect on Financial statement fraud; Arrogance has a positive effect on Financial statement fraud; Integrity has a positive effect on Financial statement fraud; Corporate governance strengthens the influence of pressure on financial statement fraud; Corporate governance strengthens the influence of Competence on Financial statement fraud; Corporate governance weakens the influence of Arrogance on Financial statement fraud; and Corporate governance weakens the influence of integrity on financial statement fraud.
THE MODERATING ROLE OF INVESTMENT OPPORTUNITIES BETWEEN MANAGERIAL CAPABILITY AND TAX AGGRESSIVENESS Widuri, Retnaningtyas; Meviana, Caroline; Harianto, Vallen
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18320

Abstract

This research was conducted with two objectives, namely to test whether managerial ability can affect corporate tax aggressiveness, and to examine the role of investment opportunities as a moderating variable on the effect of managerial ability and tax aggressiveness. The sample used includes 129 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study used regression analysis using STATA 18. Managerial ability in this study was measured using the Data Envelopment Analysis (DEA) approach, tax aggressiveness was measured by the Book Tax Differences (BTD) approach and investment opportunities were measured by market to book and capital expenditure. The results of the study found that managerial ability had a positive effect on tax aggressiveness and investment opportunities strengthened the influence between the two. This research contributes to see how investment opportunities moderate and affect managerial ability towards tax aggressiveness. This will be useful for investors where they can view company reports and can be used to show market perceptions of the value of certain shares. There is also where this research contributes so that companies that prepare financial reports can present quality reports and avoid fraud. It also affects investors so that they can read financial reports clearly and use them to show market perceptions of the value of certain shares
DETERMINANTS OF COMPANY SIZE, LEVERAGE, PROFITABILITY, ON CARBON EMISSION DISCLOSURE Sindy, Winni; Leniwati, Driana; Prasetyo Nugroho Wicaksono, Agung; Haryanti, Agustin Dwi
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18467

Abstract

This research aims to test the influence of company size, leverage, profitability on carbon emission disclosure. This research uses mining companies listed on the Indonesia Stock Exchange during 2020. This research method uses a quantitative - associative design with secondary data sources, namely financial reports. There are 31 observation data. The analysis technique used is multiple linear regression with independent variables, namely company size, leverage, profitability and carbon emission disclosure as the dependent variable. The research results show that leverage has an effect on carbon emission disclosure. As for company size, profitability has no effect on carbon emission disclosure.
REVIEW OF ASPECTS OF THE TRANSFER PRICING METHOD AT THE COCA-COLA COMPANY RELATED TO THE EMBEDDED ROYALTY ON THE SALE OF CONCENTRATES (CASE STUDY ON UNITED STATES COURT JUDGMENT) Hariyanto; Fathoni, Ahmad
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.20536

Abstract

The Australian Tax Office (ATO) imposed withholding tax on what is considered an Embedded Royalty implied in the purchase transaction of Pepsi Australia's concentrate to Pepsi Singapore based on the United States Tax Court Judgment Number 31183-15 where the Internal Revenue Service (IRS), the Tax Authority in America, won the case against The Coca Cola Company by correcting the subsidiary's profit level using a fair price level approach to the profits of other independent bottling companies. The purpose of this study is to examine the court's Judgment can have direct implications for companies that produce Coca-Cola drinks in Indonesia. the research method used is qualitative with a literature study, namely by analyzing books, documents, news articles, national and international journals, and laws that are directly related to the research theme. This research concludes that the purchase of concentrate contains Embedded Royalty which can be subject to Income Tax Article 26 of the Income Tax

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