cover
Article Per Year (5 Year)
All
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
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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 10 Documents
 1 
Search results for , issue "Vol 12, No 1 (2025): March 2025" : 10 Documents clear
Institutional Ownership and Corporate Sustainable Growth: Insights from the Indonesian Banking Sector Firmansyah, Amrie; Kartiko, Nafis Dwi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43149

Abstract

This study investigated the effect of institutional ownership on corporate sustainable growth, with a particular focus on the moderating roles of firm size and firm age. The sample comprises 45 banks listed on the Indonesia Stock Exchange (IDX) from 2004 to 2021, resulting in 578 firm-year observations. Employing Ordinary Least Squares (OLS) regression, the findings indicate that institutional ownership has a negative effect on sustainable growth. However, firm size and firm age do not significantly moderate this relationship for firms with either above-average or below-average asset levels. Further analysis reveals that institutional ownership negatively affects smaller firms, while its impact on larger firms is statistically insignificant. These results suggest that the relationship between institutional ownership and sustainable growth may vary with firm size, although not in a moderating capacity. The findings imply that, while firm size and firm age do not function as moderators, they remain important contextual factors in understanding the influence of institutional ownership on corporate sustainable growth.
Is Audit Quality at Risk in the Covid-19 Era? The Moderating Role of Client Complexity Thalia, Michelle; Herusetya, Antonius
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.41756

Abstract

This study investigated the association between low audit quality and the tendency to issue modified audit opinions (MAO), using the proxy of non-Big Four audit firms and non-industry-specialized auditors. It also investigated the moderating effect of client complexity on the relationship between audit quality and MAO, and examines the effect of COVID-19 pandemic on these relationships. The samples were all listed firms on the Indonesia Stock Exchange, except for financial industry over a period of 2018 2020 (1,020 firm-years observations). Using panel logistic regression analyses, this study reveals that non-Big Four audit firms have a greater tendency to issue MAO, with no association between non-industry-specialized auditors and the tendency to issue MAO. This study also identifies that client complexity represents a moderator that enhances the positive correlation between non-Big Four audit firms and MAO. Lastly, no evidence found of any difference in the audit quality between pre- and during COVID-19 pandemic.
Accountability in Infaq Fund Management: The Case of Jogokariyan Mosque Arif, Muh. Nur; Nugraheni, Bernadia Linggar Yekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.40922

Abstract

This study investigates the concept of accountability and examines the efforts of the mosque management committee in maintaining financial accountability at Jogokariyan Mosque, Yogyakarta, Indonesia. Using an interpretative qualitative approach and Shariah Enterprise Theory (SET) as the theoretical foundation, this study included semi-structured interviews with 15 participants, including the mosques managers (Taqmirs), congregants, local communities and leaders. The findings indicate that the financial management at Jogokariyan Mosque adheres to the zero-balance principle. Accountability is defined by the Taqmirs' actions in promptly allocating and distributing donation funds to the rightful recipients, followed by maintaining honesty and transparency in their public accountability. The Taqmirs uphold accountability by demonstrating trustworthiness, sincerity, honesty, transparency, and a strong commitment to providing the best service to the community. This research offers a theoretical contribution to accountability concept and to how religious organizations should practice accountability in managing funds from their congregants.
Unlocking Profitability: How CSR Practices Drive Financial Performance Through Green Innovation Haryanto, Hery; Hartono, Cindy; Hesniati, Hesniati
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39531

Abstract

This study explores the influence of corporate social responsibility (CSR) and green innovation on corporate financial performance. Using purposive sampling, the research examines a sample of 126 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data were collected from the sample companies annual reports. Employing regression analysis to analyze the data, this study finds that CSR and green innovation positively affect financial performance. Companies that actively engage in CSR initiatives are more likely to implement environmentally friendly innovations. This study also found that green innovation mediates the relationship between CSR and financial performance. Consequently, prioritizing CSR fosters green innovation, which, in turn, improves financial performance through increased efficiency, corporate reputation, and market opportunities. This study provides valuable insights for managers and practitioners, highlighting the strategic role of CSR in strengthening financial performance through green innovation.
The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia Yuliyanti, Leni; Solikin, Ikin; Disman, Disman; Mulyana, Dendi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39175

Abstract

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value.
Developmental Benefits of Corruptible Governance where Transparency and Accountability are Held in Dissimulation: The Case of Nigeria Obera, Jeremiah Johnson O.
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.45535

Abstract

This study examined the developmental implications of corruptible governance, where transparency and accountability are exercised through dissimulation, using Nigeria as a case study. It explored why communities celebrate and welcome public officials involved in corruption upon their return from office or prison. The analysis was framed using neopatrimonialism theory. A mixed-method approach was employed, including questionnaires, interviews, document analysis, and newspaper reviews, to ensure a comprehensive investigation. Data were analyzed using weighted means to aid interpretation. The findings revealed that communities often rejoice due to tangible benefits received from perceived corrupt individuals, such as the construction of universities, the recruitment of local youth into security forces, improved infrastructure, world-class hospitals, and uninterrupted electricity supply. The study recommended revitalizing Nigerian welfare systems based on Ubuntu values, emphasizing honesty, integrity, and fairness as a means to counteract corruption.
Islamic Governance in Village Financial Management in Indonesia: Lessons from Lobuk Village of Madura Island Setiawan, Achdiar Redy; Yusoff, Murni Yusoff
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.45658

Abstract

This research aims to integrate an Islamic governance framework into Village Financial Management (VFM) that can be applied across village governments in Indonesia. Using an ethnomethodological approach, this study was conducted in the village government of Lobuk, located on Madura Island. Data were collected from observation and in-depth interviewees with village government apparatus between July 2023 and January 2024. The empirical findings are then compared with these Islamic principles and elements to develop a model of Islamic (good) governance for VFM. The findings revealed three core principles, seven Islamic elements, and one overarching goal of VFM, symbolically represented through a mosque structure, comprising a foundation, pillars, and a roof. The proposed Islamic governance model for VFM, offers a comprehensive and foundational solution to address the misuse of village financial resources in Indonesia.
When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices Odang, Nilam Kemala; Murni, Indah; Zharaura, Khusnul Afifah; Setiaji, Yongky Teguh
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43670

Abstract

This study examined how environmental management control systems (EMCS) moderate the relationship between environmental capabilities (EC) and the implementation of environmental management accounting (EMA). By integrating EC and EMCS within a unified framework, the analysis draws on data from 900 non-financial Southeast Asian companies reporting ESG metrics from 2019 to 2023. Using ordinal logistic regression, the findings reveal that while EC positively influences EMA implementation, EMCS unexpectedly weakens this effect. This suggests that rigid or misaligned control systems may hinder the effective utilization of environmental capabilities. The study underscores the conditional role of EMCS and highlights the importance of contextually adaptive systems that support, rather than constrain, strategic environmental initiatives. It contributes to the literature by demonstrating how the ECEMCS interaction can either facilitate or obstruct EMA implementation, particularly within the Southeast Asian context.
The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies Amin, Khairul Insan Al; Handayani, R. R. Sri
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.45155

Abstract

This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The samples were selected using a purposive sampling technique, resulting in 245 firm-year observations. Using multiple linear regression analysis, this study found that audit fees positively affect KAM disclosure, while audit firm reputation, auditor industry specialization, auditor rotation, and audit tenure did not have a significant impact. The findings imply that financial incentives, such as higher audit fees, may encourage auditors to provide more detailed and transparent KAM disclosures.
Sustainable Bonds in Indonesia: A Systematic Literature Review and Future Prospects Putri, Fatwasari Soeratno; Aryani, Y. Anni; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43737

Abstract

The aim of this study is to review publications on sustainable bonds in Indonesia between 2017 and 2024 using a systematic literature review (SLR). Using the SPAR-4-SLR methodology, 30 relevant articles were sourced from Scopus and Sinta 1 and 2 databases, identified through keywords including "sustainable bond, "green bond", "green sukuk, "social bond", "sustainability bond", "sustainability-linked bond", "eco-bond", "blue bond", "green Islamic bond", "SRI sukuk", "ESG bond", "climate bond", "SDG bond", and "Indonesia. A bibliometric analysis using Vosviewer was performed to map keyword co-occurrences, revealing green bonds and green sukuk as dominant themes. The study identifies key drivers of sustainable bonds such as investor awareness, regulatory advancements, green marketing, and challenges like high capital costs, greenwashing risks, and regulatory inconsistencies. Emerging instruments such as blue sukuk, sovereign climate-aligned bonds, and earthquake bonds offer new avenues for sustainable finance in Indonesia. This research underscores the critical role of sustainable bonds in achieving climate goals and social inclusion while emphasizing the need for broader studies on underrepresented bond types.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 12, No 2 (2025): September 2025 In press Vol 12, No 1 (2025): March 2025 Vol 11, No 2 (2024): September 2024 Vol 11, No 1 (2024): March 2024 Vol 10, No 2 (2023): September 2023 in press Vol 10, No 2 (2023): September 2023 Vol 10, No 1 (2023): March 2023 Vol 9, No 2 (2022): September 2022 Vol 9, No 1 (2022): March 2022 Vol 8, No 2 (2021): September 2021 Vol 8, No 1 (2021): March 2021 Vol 7, No 2 (2020): September 2020 Vol 7, No 1 (2020): March 2020 Vol 6, No 2 (2019): September 2019 Vol 6, No 1 (2019): Maret 2019 Vol 5, No 2 (2018): September 2018 Vol 5, No 1 (2018): Maret 2018 Vol 4, No 2 (2017): September 2017 Vol 4, No 1 (2017): Maret 2017 Vol 3, No 2 (2016): September 2016 Vol 3, No 1 (2016): Maret 2016 Vol 2, No 2 (2015): September 2015 Vol 2, No 1 (2015): Maret 2015 Vol 1, No 2 (2014): September 2014 Vol 1, No 1 (2014): Maret 2014 More Issue