cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
ijca@trisakti.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
International Journal of Contemporary Accounting
Published by Universitas Trisakti
ISSN : 26858567     EISSN : 26858568     DOI : 10.25105/ijca
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Contemporary Accounting is an international, peer-reviewed, and research published by the Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti, or Economics and Business Publishing Institution, Faculty of Economics and Business, Trisakti University. IJCA serves as a platform for researchers, scholars, academic professionals, universities, and research organizations to raise contemporary key issues across disciplinary boundaries and facilitate sharing and exchanging views in the field of accounting, finance, capital market, corporate governance, strategy, sustainability, taxation, and auditing. This journal accepts works such as theoretical syntheses, conceptual models, literature reviews, case studies and research papers using qualitative and quantitative methods or both. The journal is published two times a year. Potential research manuscripts will be reviewed by the professional members of the IJCA editorial board anonymously.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2023): July" : 6 Documents clear
INFLUENCE OF PROFITABILITY, SUSTAINABILITY FINANCE DISCLOSURES, AND SUSTAINABILITY REPORT ASSURANCE ON COST OF DEBT Dhiva Oktantiani; Juniati Gunawan
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16307

Abstract

This study tries to determine how financial openness affects sustainability and profitability, sustainability report assurance regarding the cost of debt, business age, and firm size as a measure of control. The population of this research consists of banking enterprises registered on the Indonesia Stock Exchange (IDX) between 2017 and 2021. This data is obtained from secondary data that comes from annual reports or sustainability reports has a 116-person sample size. This study's analytical method was text analysis regression analysis. double linear. According to this study's test findings, the profitability variable significantly and negatively affects the cost of debt. This demonstrates that sound financial sustainability has a negative and significant influence on the cost of debt when the variable sustainability financial disclosure is used. Disclosure might reduce borrowing costs. The sustainability report assurance variable has a detrimental and substantial influence on debt's cost. The age of the firm, which served as the study's control variable, produced negative findings and had no impact about the price of debt. The size of the business is the second controlling factor, which has been shown to have a favorable and considerable influence on the company's debt costs.
THE CONTINGENT-FIT OF CONTEXTUAL FACTORS, SUSTAINABILITY INNOVATION AND UNIT BUSINESS PERFORMANCE: A RESEARCH MODEL AND EMPIRICAL EVIDENCE Idrianita Anis; Elvia Rosantina Shauki
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16773

Abstract

This study aims to analyses the effect of contingent-fit between organizational contextual factors and sustainability innovation on business unit performance. This study also analyzes the contingent-fit moderating role on the relationship between innovation capability and business unit performance of unit business banking institutions in Indonesia. This study uses contingency theory as a modern system approach in measuring contingent fit. It uses a cross-sectional survey and 75 (seventy-five) items questinaire and 306 credit officers as respondents. The result shows that the contingent fit positively affects business unit performance. It plays a moderating role in the relationship between innovation capability and performance, indicated by decreasing magnitude difference in the performance of business units with high and low innovation capability. This uniqueness of the study is on the construction of the contingent-fit and the innovation capability based on knowledge sharing and utilizing new knowledge, method, and technology. This study gives practical and social implication to unit business of banking institutions.
ENVIRONMENTAL ACCOUNTING: ENERGY EFFICIENCY, RENEWABLE ENERGY, AND CIRCULAR ECONOMY Gadang Wardono; Noviandy; Fajar Fathoni; Wiwit Afrigus
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16951

Abstract

This article evaluates waste management in supporting energy efficiency, utilization of new and renewable energy (NRE), and circular economy as part of environmental accounting. The research used a case study on a community empowerment program by one of the cement companies in Indonesia, PT Indocement Tunggal Prakarsa Tbk (ITP). Interviews were conducted with 16 administrators and workers of community empowerment program, which manages the company's waste management, along with observation on the program implementation. This study analyzed information on the new renewable energy (NRE) from treated waste, circular economy processes through the stages of waste management, economic and environmental impacts, as well as supporting facilities and infrastructure in the waste management process. The results of the study found that the use of multilayer waste can minimize the environmental impact caused by the company in the coal burning process. Until February 2023, the multilayer waste or refused derived fuel (RDF) used by the community empowerment group has replaced coal by 0.04% at the Citeureup ITP Plant. The use of multilayer waste as an NRE managed to reduce CO2 emissions in the combustion process of cement production. The increase in income from waste processing reached 469.30% from the sales of segregated waste, compost, RDF, and services. The waste management program has improved the community's quality of life in terms of increased knowledge, skills, and economy of its members, as well as the creation of a circular economy in the community. This empirical research used a case study of an Indonesian cement company that has been able to calculate its energy efficiency, which is one of the applications of environmental accounting.
THE EFFECT OF INTERNAL CONTROL ON THE RECEIVABLES MANAGEMENT Indra Patuan; Ancella Anitawati Hermawan
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.17026

Abstract

Problems related to the balance of bad debts in a company or government entity that conducts operational transaction activities are still a strategic issue. Many entities that have bad receivables balances eventually experience liquidity difficulties due to unbillability of bad receivables balances. This research was conducted at BPH Migas. As a government agency that manages non-tax state revenues through the receipt of contributions from business entities, issues related to the settlement of bad debts are still a big theme that continues to be a concern. Although the procedure for settling bad debts refers to policies regulated by the Ministry of Finance, the fact is that the value of bad receivables balances presented in the 2021 and 2022 financial statements has increased consecutively. The purpose of this study is to determine the effect of internal control on the administration of receivables, especially in order to reduce the potential for bad debts. The data analysis used in this study is qualitative descriptive through Internal Control System testing analysis. The respondents involved are those in charge of activities as well as related stakeholders such as business entities. The results of this study reveal that internal control at BPH Migas in the administration of receivables has not been fully adequate and has an influence on the unresolved balance of bad debts.
CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL TO FINANCIAL PERFORMANCES IN THE IDX STATE-OWNED 20 INDEX Suripto Suripto; João Luís Lucas
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.17203

Abstract

This study aims to determine the influence of Corporate Social Responsibility (CSR) and Intellectual Capital as measured by Value Added Capital Employed (VACA), Value Added Capital Employed Human Capital (VAHU), and Structural Capital Value Added (STVA) on the Financial Performance of Companies. This type of research is associative quantitative using saturated samples, where all populations are used as samples, containing total of 20 State-owned Companies (SoC). While the research period was carried out over five years, namely 2018-2021, so there were 80 observational data. This study uses annual financial reports, sustainability reports, and company websites as secondary data sources sources then the researchers present the data in a data tabulation. Data analysis methods used in this study include descriptive statistics, classical assumptions, panel data regression, and hypothesis testing with Eviews-12 software. The results of this study indicate that the CSR and Intellectual Capital, as measured by VACA and STVA, significantly influence the financial performance of IDXSoC. However, VAHU does not influence financial performance. This study contributes to enriching the research development of the sustainability accounting field. Meanwhile, the results of this study may suggest that the SoC management should optimize CSR and Intellectual Capital performance in order to strengthen their financial performances.
THE CONTINGENT-FIT OF CONTEXTUAL FACTORS, SUSTAINABILITY INNOVATION AND UNIT BUSINESS PERFORMANCE: A RESEARCH MODEL AND EMPIRICAL EVIDENCE Anis, Idrianita; Elvia Rosantina Shauki
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16773

Abstract

This study aims to analyses the effect of contingent-fit between organizational contextual factors and sustainability innovation on business unit performance. This study also analyzes the contingent-fit moderating role on the relationship between innovation capability and business unit performance of unit business banking institutions in Indonesia. This study uses contingency theory as a modern system approach in measuring contingent fit. It uses a cross-sectional survey and 75 (seventy-five) items questinaire and 306 credit officers as respondents. The result shows that the contingent fit positively affects business unit performance. It plays a moderating role in the relationship between innovation capability and performance, indicated by decreasing magnitude difference in the performance of business units with high and low innovation capability. This uniqueness of the study is on the construction of the contingent-fit and the innovation capability based on knowledge sharing and utilizing new knowledge, method, and technology. This study gives practical and social implication to unit business of banking institutions.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): July Vol. 6 No. 2 (2024): December Vol. 6 No. 1 (2024): July Vol. 5 No. 2 (2023): December Vol. 5 No. 1 (2023): July Vol. 4 No. 2 (2022): December Vol. 4 No. 1 (2022): July Vol. 3 No. 2 (2021): December Vol. 3 No. 1 (2021): July Vol. 2 No. 2 (2020): December Vol. 2 No. 1 (2020): July Vol. 1 No. 2 (2019): December Vol. 1 No. 1 (2019): July More Issue