Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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.
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<![CDATA[Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Arif Lukman Santoso]]>;
<![CDATA[Zaki Murtadho Dhiyaul-Haq]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.6421
<![CDATA[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.]]>
<![CDATA[The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia ]]>
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.8053
<![CDATA[The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of sub-industry and firm size), depthness (the potential impact of risk disclosed on firm’s future performance), the coverage within every type of risk, and the outlook profile of firm’s risk management. This study used samples of 48 firm-years of infrastructure companies that were listed in Indonesia Stock Exchange. Infrastructure industry was chosen due to the strategic role of this industry to support the acceleration and expansion of Indonesia's economic development. By using a descriptive qualitative method, the result showed that firms were still emphasizing on relative quantity dimension compared to the other three dimensions: coverage, depth, and outlook profile of firm risk management. In addition, the quality of mandatory risk disclosure was better than voluntary risk disclosure either for depth, coverage, or an outlook profile of firm risk management dimension. In other words, financial risk items (mandatory risk disclosure items) have better quality rather than non-financial risk items (voluntary risk disclosure items).]]>
<![CDATA[Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi ]]>
<![CDATA[Dwi Marlina Wijayanti]]>;
<![CDATA[Frisky Jeremi Kasingku]]>;
<![CDATA[Risa Rukmana]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.6750
<![CDATA[Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.]]>
<![CDATA[Does Extended Autonomy of Public Service Agency Lead to A Better Performance? A Case of Indonesian Community Health Centers ]]>
<![CDATA[Laura Catherine Rawung]]>;
<![CDATA[Mahfud Sholihin]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.8082
<![CDATA[The aims of this study were: (1) to evaluate the performance of community health centers (Puskesmas) that implement PPK BLUD (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah, a specific type of Financial Management of Local Public Service Agency); (2) to explore the factors affecting the performance of Puskesmas in implementing PPK BLUD; and (3) and to find out, if any, the benefits of the implementation of PPK BLUD. This study was conducted at seven Puskesmas that have implemented PPK BLUD in Balikpapan City, East Kalimantan, Indonesia. Performance in this study was evaluated using three aspects: financial aspects, service aspects, and overall benefits for the society. Design of the evaluation refered to Permendagri 61/2007 and Perdirjen Perbendaharaan Kementerian Keuangan No.PER-54/NT/2013, with several adjustments. Documents analysis and interviews were conducted to answer the research questions. The result showed an increase performance of Puskesmas after two and a half years implementation of PPK BLUD. The average performance of financial aspect was lower than the other two aspects. Puskesmas which have implemented PPK BLUD have better performance than the non-BLUDs Puskesmas. Factors that affected the performance of Puskesmas in implementing PPK BLUD were human resources, infrastructures, as well as support from health department, local government and the legislative board. Implementation of PPK BLUD allows Puskesmas to increase their revenue by improving their services, efficiency, and effectiveness.]]>
<![CDATA[Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah ]]>
<![CDATA[Baries Ferryono]]>;
<![CDATA[Sutaryo Sutaryo]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.6797
<![CDATA[This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training. ]]>
<![CDATA[Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar ]]>
<![CDATA[Mohe Nur Cahyo]]>;
<![CDATA[Sulhani Sulhani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.7704
<![CDATA[This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.]]>
<![CDATA[Analisis Tingkat Pengungkapan Akun Persediaan dalam Laporan Keuangan Pemerintah Daerah di Jawa ]]>
<![CDATA[Puji Suwarjuwono]]>;
<![CDATA[Irwan Taufiq Ritonga]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.6338
<![CDATA[According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately. One of the most important accounts is inventory account in the balance sheet. This research aims to analyze whether the level of disclosure of inventory account is in accordance with the requirements of Government Accounting Standards Number 5 (GAS No. 5) on Inventory. This research uses descriptive qualitative approach. Documentation technique was utilized to collect 113 local government financial statements of regencies/cities in Java for fiscal year 2014. To analyze the data, this study employs percentage descriptive techniques. It was found that disclosure level of inventories account on local government financial statements in Java was still low and not in accordance with GAS No 5. Furthermore, there was no difference in the level of inventory disclosure among LGFS with unqualified opinion, qualified opinion, and disclaimer opinion. The average disclosure level of inventories for LGFS in Java amounted to 40,35%, with the highest disclosure level was 80,00% belonged to only two LGFS.]]>
<![CDATA[Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan ]]>
<![CDATA[Sansaloni Butar-Butar]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.7768
<![CDATA[Prior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports and consistently applied these working rules across all clients. Unique audit methodology and procedures create audit style that belongs to particular audit firm, especially Big Four audit firms. As a consequence, financial statements audited by the same Big Four audit firms experience similar audit processes and show higher consistency than those of firms audited by different Big Four audit firms. Applying the same audit style is expected to increase financial statements comparability between two companies audited by the same Big Four audit firms. Therefore, a pair of companies audited by the same audit firms is predicted to have more comparables earnings than audited by different Big Four audit firms. Results supported the hypothesis that audit style improves financial statements comparability of firms audited by same Big Four audit firms.]]>
<![CDATA[Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar ]]>
<![CDATA[Nur Cahyo, Mohe]]>;
<![CDATA[Sulhani, Sulhani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.7704
<![CDATA[This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.]]>
<![CDATA[Analisis Tingkat Pengungkapan Akun Persediaan dalam Laporan Keuangan Pemerintah Daerah di Jawa ]]>
<![CDATA[Suwarjuwono, Puji]]>;
<![CDATA[Ritonga, Irwan Taufiq]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
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DOI: 10.24815/jdab.v4i2.6338
<![CDATA[According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately. One of the most important accounts is inventory account in the balance sheet. This research aims to analyze whether the level of disclosure of inventory account is in accordance with the requirements of Government Accounting Standards Number 5 (GAS No. 5) on Inventory. This research uses descriptive qualitative approach. Documentation technique was utilized to collect 113 local government financial statements of regencies/cities in Java for fiscal year 2014. To analyze the data, this study employs percentage descriptive techniques. It was found that disclosure level of inventories account on local government financial statements in Java was still low and not in accordance with GAS No 5. Furthermore, there was no difference in the level of inventory disclosure among LGFS with unqualified opinion, qualified opinion, and disclaimer opinion. The average disclosure level of inventories for LGFS in Java amounted to 40,35%, with the highest disclosure level was 80,00% belonged to only two LGFS.]]>
