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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

JDAB
Website

Published by Universitas Syiah Kuala

ISSN : 23559462 EISSN : 25281143 DOI : 10.24815/jdab.v9i2.24947

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). International ISSN could be checked here (portal.issn.org). It aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/ countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytic in business, accounting for Islamic FinTech and sustainability. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. Since 2019, JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education. The journal is also included in in Directory of Open Access Journals (DOAJ) and EBSCO Information Service since 2016. We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WOS). We have been taking significant steps to materialize this vision including by associating our editorial team with the international recognized scholars and continuously improving our journal management. JDAB welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Jurnal Dinamika Akuntansi dan Bisnis (JDAB) include, but are not limited to the following fields in accounting research: Islamic accounting Public sector accounting Auditing Financial accounting Management accounting As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business, accounting for Islamic FinTech and sustainability.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 305 Documents

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University Ranking and Information Disclosure: The Case of Indonesia Sri Pujiningsih; Helianti Utami
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.

Mengapa Akuntansi Syariah? Studi Interpretif terhadap Preferensi Mahasiswa Inten Meutia; Padilah Isnaini; Emylia Yuniarti
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aimed to understand the accounting department students’ interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpretive paradigm to explore factors that motivate students to choose or not to choose Islamic accounting courses. The attribution theory was used to identify whether student motivation is determined by internal drive or external drive. The number of informants in this study was twelve students consisting of six students who choosed the subject of Islamic accounting and six students who did not choose the Islamic accounting course. The research findings showed that Islamic accounting course is mainly selected by students whose carrier plan in Islamic accounting. Students who have internal locus of control tend to make choices based on in order motive, while students who have external locus of control tend to make choices based on because of motive.

Enablers of Target Cost Management Implementation: Evidence from Malaysia Norhafiza Baharudin; Ruzita Jusoh
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study used contingency theory to examine the key enablers of target cost management (TCM) at the Malaysian context. Using a single case study approach, a questionnaire survey was conducted on users of TCM at Company A, a Malaysian automotive company. The respondents were required to determine whether enablers, namely, an advanced manufacturing technology (AMT) implementation, confrontational strategy, customer orientation, an information-sharing network, lean manufacturing implementation, supplier relationships, teamwork oriented organizational culture, top management support and commitment, and training havepositive relationships with the successful implementation of TCM. The findings show that only teamwork, top management support and commitment, and training are the key enablers for the successful implementation of TCM in the case company.

Pengaruh Intellectual Capital, Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia Bustamam Bustamam; Dhenni Aditia
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.959 KB)

This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesian Central Bank. The period of study was between 2011 and 2014. The analysis technique used was multiple linear regression.This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Meanwhile, in the partial test (t test), variable intellectual capital, the cost of intermediation, and islamicity performance index have determined profitability of the Islamic banks.

Pengaruh Kompetensi Dan Komitmen Profesional terhadap Motivasi Kerja Auditor ( Studi Empiris Pada Inspektorat Kabupaten Aceh Utara ) Murhaban Murhaban
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.921 KB)

This study aims to determine whether the professional competence and commitment affect the auditor's working motivation at the Inspectorate of North Aceh district. The research method in this study is causal research design with the auditors of Inspectorate of North Aceh district as samples. This study was conducted in 2011. Data used is primary data that were obtained from questionnaires and distributed directly to the auditors in North Aceh district Inspectorate. The data analyzed in this study were compiled from questionnaire respondents regarding the competence, commitment and motivation of professional auditors. The method of analysis in this study is a qualitative analysis method by testing the quality of the data and classical assumptions testing and then the data will analysis by multiple linear regressions with t-Test and F Test. The results showed that the competence does not give effect partially on Auditor’s working motivation in North Aceh District Inspectorate, while the profession 's commitment partially has an effect on working motivation to auditors in North Aceh District Inspectorate. Simultaneously, competence and professional commitment has an effect working motivation of auditors in North Aceh District Inspectorate.

Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable Ni Wayan Rustiarini; I Made Sudiartana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR.

Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia Arif Lukman Santoso; Zaki Murtadho Dhiyaul-Haq
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was identified by a number of awards for CSR performance for one year, and the type of ownership was classified into four: government, family, foreign, and institutional ownership. The samples were Islamic banks (IB) in Indonesia, which had published annual report for the period of 2010-2014. The data were 53 annual reports of 12 IBs. Hypotheses were tested using multiple linear regression analysis. The results showed that profitability, award, and the type of ownership partially did not affect the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicated that award had a positive effect on the social and corporate governance themes, and lastly type of ownership had an effect on the financial, product, human resources, social and governance themes.

What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Sony Warsono-bin-Hardono; Arin Pranesti; Frida Fanani Rohma; Devandani Ken Priambodo
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties

PENGARUH LEVERAGE,FINANCIAL DISTRESS DAN GROWTH OPTIONS TERHADAP AKTIVITAS HEDGING PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafis Nuzul; Maya Febrianty Lautania
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.805 KB)

AbstractThis research aims to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non financial companies which are listed on IDX (Indonesia Stock Exchange) from 2012-2014.The samples of 210 companies were selected using slovin formula and simple random sampling technique. Hypothesis were tested utilizing logistic regression analysis.The results of this research show that leverage, financial distress, and growth options simultaneously influence the hedging activities by using derivative instruments. Partially leverage influence the hedging activities by using derivative instruments mean while financial distress and growth options do not influence hedging activities by using derivative instruments. Keywords: derivative instruments, financial distress, growth option, Hedging, leverage

Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan Elly Nindi Ariantika; Ira Geraldina
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

ABSTRACTThis study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies. The population of this study is companies listed in the Indonesian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally the managerial skill strengthens the positive influence of sustainability reports on company performance. The implication of this study is that companies should consider the skills of managers who are able to manage company assets efficiently. On the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.

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Contact Name
Heru Fahlevi

Contact Email
jdab@usk.ac.id

Phone
+6282276634977

Journal Mail Official
jdab@usk.ac.id

Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Heru Fahlevi

Contact Email jdab@usk.ac.id

Phone +6282276634977

Journal Mail Official jdab@usk.ac.id

Editorial Address Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Heru Fahlevi

Contact Email
jdab@usk.ac.id

Phone
+6282276634977

Journal Mail Official
jdab@usk.ac.id

Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location
Kab. aceh besar,

Aceh

INDONESIA