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Heru Fahlevi
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Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111
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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 8 Documents
 1 
Search results for , issue "Vol 3, No 2 (2016): September 2016" : 8 Documents clear
Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah Suparno Suparno; Riska Nanda
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary data from the financial statements of the second level governments . Total population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal year . Statistical method used to test the hypothesis is multiple linear regression . The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government. Partially local financial independence affects the level of mandatory disclosure of financial statements of local government, functional differentiation affects the level of mandatory disclosure of financial statements of local government, and functional specialization affect the level of mandatory disclosure of financial statements of local government.
Pengaruh Ukuran Bank, Dana Pihak Ketiga, Capital Adequacy Ratio, dan Loan To Deposit Ratio Terhadap Penyaluran Kredit Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015 Adnan Adnan; Ridwan Ridwan; Fildzah Fildzah
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the  final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis.The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio  simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.
Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia? Iwan Setiawan; Haris Faulid Asnawi; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section.
Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15): Evidence From Egypt Amr M. Khamis
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc.), a majority of the participants (88.3%) were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition) and its potential impact on different industries.
Peran Auditor Internal dalam Meningkatkan Value Perusahaan dan Tantangannya Di Masa Depan: Suatu Tinjauan Teoritis Sugiyarti Fatma Laela
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Lingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan efektifitas internal control dan selanjutnya aktif terlibat dalam proses risk management yang merupakan bagian dari corporate governance. Dengan metode kajian literatur, tulisan ini akan membahas peran penting auditor internal dalam meningkatkan nilai perusahaan. Selain keterlibatannya dalam pengembangan sistem pengendalian internal, hasil pekerjaan auditor internal sangat menentukan reliance ekternal audit dan komite audit dalam mengevaluasi dan memeriksa kinerja manajemen. Pekerjaan audit internal menjadi semakin komplek dan rumit yang dapat mempengaruhi kualitas pekerjaannya. Seiring dengan semakin diversified-nya organisasi dan kemajuan teknologi auditor internal dituntut untuk menguasai pengetahuan yang beragam dan mendalam baik dari sisi general technical knowledge maupun specific technical knoweldge sesuai dengan industrinya. Oleh karena itu, tulisan ini juga akan membahas indikator kualitas auditor, tantangan yang dihadapi serta solusinya. Salah satu upaya peningkatan kualitas kerja auditor internal adalah melalui outsourcing fungsi audit  internal.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014 Rilla Gantino
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies
Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia Ariefia Nosihana; Rizal Yaya
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.
Corporate Governance dan Relevansi Nilai Dari Penghindaran Pajak: Bukti Empiris Dari Pasar Modal Indonesia Elly Purnama Sari; Lilik Handajani; Saiful AM
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh penghindaran pajak dan karakteristik perusahaan terhadap relevansi nilai, serta peran corporate governance dalam mempengaruhi penghindaran pajak terhadap relevansi nilai. Pengujian ini dilakukan pada 142 perusahaan publik yang tecatat pada Bursa Efek Indonesia selama periode 2012-2014 dengan menggunakan teknik analisi Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap relevansi nilai. Karakteristik perusahaan berpengaruh negatif terhadap relevansi nilai. Serta corporate governance secara signifikan mengurangi pengaruh penghindaran pajak terhadap relevansi nilai. Penelitian ini memberikan implikasi yang luas mengenai agency problem yang digambarkan melalui tindakan penghindaran pajak perusahaan, serta signalling theory yang digambarkan dengan peningkatan relevansi nilai perusahaan. Penelitian ini juga memberikan implikasi kepada manajemen sebagai pengelola perusahaan agar lebih transparan dalam menyediakan informasi perusahaan dan mengoptimalkan penerapan mekanisme corporate governance untuk dapat menyajikan informasi keuangan yang berkualitas. Investor dalam melakukan kebijakan investasi tidak hanya melihat kemampuan perusahaan dalam menghasilkan laba, namun juga harus mempertimbangan peran krusial good corporate governance sebagai mekanisme kontrol terhadap perilaku oportunistik manajer. Terakhir, penelitian ini dapat memberikan implikasi bagi pihak regulator, khususnya kantor pajak untuk membuat regulasi yang lebih relevan dalam fungsi pengawasan dan dalam memeriksa pajak perusahaan agar penerimaan negara yang bersumber dari pajak dapat dioptimalkan.

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