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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 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2023): December" : 5 Documents clear
INFLUENCE OF MANAGEMENT ACCOUNTING PRACTICES ON MSMEs FIRMS PERFORMANCE Yoseph Agus Bagus Budi N.; Dewi Wulansari; Harti Budi Yanti
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.17056

Abstract

The motivation behind this work was to explore the management accounting practices in Small Medium Enterprices (SMEs) in Indonesia, using primary data captured across Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek). The research compiled primary data using personally administered questionnaries. Using 185 completed questioneries from respondents. PLS was used to perform analysis of the research, with uniqnes of financial resources and technological literacy as moderating variables. This research indicate three interesting findings that are in line with previous researchs. The budgeting system, performance measurement system and strategic management accounting influence firm performance positively. While the technology literacy and financial resources fail to strengthen their influence towards firm performance. Costing system and decision support system do not influence firm performance, and further technology and financial resource were not able to make the influence strengthened.
INFLUENCE OF GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND, AND CAPITAL EXPENDITURE ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT Safira Andhini; Juniati Gunawan; Hung-Yi Chen
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.17381

Abstract

The goal of the research is to ascertain how capital expenditures, special allocation funds, and general allocation funds affect government financial performance as evaluated by regional financial independence. Through capital expenditure, special allocation funds, and general allocation fund, local governments can build infrastructure that will provide long-term benefits, provide services to the public, and develop regional investments. The Minister of Finance of the Republic of Indonesia in 2021 highlighted the very low realization of the regional government budget reports. The data used is the Financial Reports of the Regional Government, namely the budget as well as realization report, transfer to the region and village fund report, and regional government budget reports from Regencies and Cities of North Sumatra Province for 2017-2022. The population is 33 regencies aswell as cities in North Sumatra, with a total sample size of 198. Panel data regression using saturated sample approaches is the analytical approach used. Measurements for capital expenditures, special allocation funds, as well as variable general allocation funds are made using realized values represented in rupiah. This research also provides an international perspective to show that general allocation funds and capital expenditure have a significant positive influence on local government financial performance, and special allocation funds have a significant negative influence on local government financial performance.
ANALYSIS OF SUSTAINABILITY PERFORMANCE, GREEN ACCOUNTING AND ESG DISCLOSURE ON FIRM VALUATION Ang Swat Lin Lindawati; Tan Geviena Geraldine; Bambang Leo Handoko; Rindang Widuri; Mazlina Mustapha
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.17745

Abstract

Numbers of public companies whose shares are listed on Indonesia Stock Exchange is growing rapidly. The increase in public companies is phenomenon that describe the confidence of investors to invest in shares of public companies. Firm valuation is an important determining factor for stock investors to choose investment products. Currently firm value is not only seen from the company's ability to generate profits but also seen from other factors related to sustainability. This study aims to obtain empirical evidence on the influence of sustainability performance, green accounting and ESG disclosure on firm value. This study uses a quantitative approach and panel data regression on banking sector companies listed on the Indonesia Stock Exchange for the 2012-2021 period. The analysis technique uses ordinary least squares with statistical software. The results show that sustainability performance has a positive effect on firm value, while green accounting has a negative effect on firm value. On the other hand, ESG disclosure gives no impact on firm value. Sustainability performance and implementation of green accounting needs to be highlighted in order to have a positive impact on the company by increasing the effectiveness and efficiency of its implementation as well as integrating it into its operations.
ROLE OF GREEN INTELLECTUAL CAPITAL INDEX TO CARBON EMISSION DISCLOSURE AND TRANSPARENCY ON FINANCIAL PERFORMANCES Riki Sanjaya Tjan; Regina Jansen Arsjah
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.18505

Abstract

The purpose of this research is to examines the effect of carbon emission disclosure and transparency on financial performance moderated by the green intellectual capital index. The objects of this study are energy, transportation, logistics, and banking industries sector of public listing companies during period 2020-2022 at IDX. 188 companies (the sample of this research) selected with purposive sampling and analyzed using multiple regression. Secondary Data used in this research, the example stock price, sustainability, financial and annual reports. Eviews is used as statistical software. This research has some results, they are show that carbon emission disclosure influence negatively to financial performance, but that result is different with the using of the green intellectual capital index as the moderating variable (factor) that resulted in the carbon emission disclosure had a positive effect on financial performance, and type of industry had a influence positively to financial performance. This research has some implications for stakeholders, especially for regulators and governments that conduct multiple socializations to the public about the urgency of carbon emission disclosure in order to improve public environmental consciousness and for companies to encourage the activities regarding the reduction of carbon emission (also disclose the carbon emissions reduction at their reports) with improved capability environmental aspect or green intellectual capital.
CHALLENGES IN DEVELOPING ANNUAL AND SUSTAINABILITY REPORTS: IS DATA MANAGEMENT MATTER? Angelica Valerie Amaranydia; Aghnia Nadhira Aliya Putri
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.18585

Abstract

This study examines the multifaceted approval process in the preparation of Company X's annual and sustainability report, a subsidiary of a State-Owned Enterprise (SOE). The report's crafting involves various stages, from initial data collection fraught with reliability issues to final consensus-driven approval before release. The process is marked by intense scrutiny and a necessity for alignment with the company's strategic vision and the rigorous standards set by its leadership. Despite the application of best practices and lessons from previous research, the team encountered significant challenges, such as data inconsistency, excessive irrelevant information, and a lack of coordination between different reporting segments. These issues necessitated iterative revisions, meticulous translation accuracy, and careful management of stakeholder feedback. The study delineates the complexities of each phase of report preparation, highlighting the critical importance of the approval phase as a crucial gateway that ensures the report's quality, accuracy, and resonance with the company's strategic and brand considerations.

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