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[Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583) ]]>
<![CDATA[Nawira Amalia Assagaf]]>;
<![CDATA[Eko Ganis Sukoharsono]]>;
<![CDATA[Zaki Baridwan]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16761
<![CDATA[This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era as the sultanate was expanded from the north of Mindano to the south of Bima and from west of Makassar to the east of Banda. Using document analysis and interviews with the sultanate descent family member and historians as the primary source of data, this study employed ethno archaeological approach. The results revealed that accounting was understood in various types during the era that included economic transactions in traditional markets, the use of money for covering social needs, and taxation mechanisms. The sultanate also developed a well-arranged of taxation system where all types of taxation could be paid not only with money, but also by manpower for the Kadaton (or palace), goods, and kora-kora (or royal fleet).]]>
<![CDATA[Optimizing Zakat Collection in the Digital Era: Muzakki's perception ]]>
<![CDATA[Muhammad Syafii Antonio]]>;
<![CDATA[Sugiyarti Fatma Laela]]>;
<![CDATA[Dhimas Mukhlas Al Ghifari]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16597
<![CDATA[This study aims to examine determinants of zakat payers’ (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia resulting in 100 respondents. Using Structural Equation Modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions using public figures, and supporting regulation which imposes zakat as a tax deductible expense have significant impact on muzakki's interest to pay zakat through ZMO. Meanwhile improvement of digital services and socialization of zakat through social media do not have significant effect on muzakki's interest. However, using sub-sample who are active users of social media, this study discovered a negative effect of social media usage on muzakki’s interest. This finding reinforces the suitability of Theory of Planned Behavior (TPB) in the context of muzakki's behavior to pay zakat which is influenced by the quality of ZMO services.]]>
<![CDATA[Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Purwaka Adhitama]]>;
<![CDATA[Albert Hasudungan]]>;
<![CDATA[Basid Hasibuan]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16983
<![CDATA[This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected through surveys with respondents were employees of government agencies in Indonesia. The survey obtained 111 responses and the data were analyzed using path analysis. The findings revealed that ethical leadership and intrinsic religiosity have a direct negative effect on employees’ legal fraud engagement. However, only ethical leadership that indirectly and negatively affects employees’ legal fraud through affective commitment. The normative commitment does not mediate the effect of intrinsic religiosity to legal fraud engagement. Hence, this study provides evidence on the importance of the control environment as well as the presence of ethical leaders in government institutions.]]>
<![CDATA[Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia ]]>
<![CDATA[Luqman Hakim]]>;
<![CDATA[Sulhani Sulhani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16078
<![CDATA[This study aims to examine the determinants of Islamic banks’ compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs) in Indonesia between 2009 and 2017. The data were analyzed using panel data regression. Using the multiple regression analysis techniques, this study demonstrated a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background had a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees]]>
<![CDATA[Environmental Accounting from the New Institutional Sociology Theory Lens: Branding or Responsibility? ]]>
<![CDATA[Ani Wilujeng Suryani]]>;
<![CDATA[Eka Rofida]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.17126
<![CDATA[Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of the study were tested using multiple linear regression analysis. The results indicated that company reputation has a positive effect on environmental accounting. However, public ownership has no effect. These results showed that community power failed to encourage companies to disclose environmental accounting. The environmental reporting provided by companies was merely a ceremonial for the good company reputation. The findings of this study contribute to the policy development in which the government might need to tighten regulations for companies to administer their impacts on the environment and provide awards for those succeeding in implementing environmental accounting.]]>
<![CDATA[College Students’ Use and Reception of Accounting Textbooks: An Indonesian Perspective ]]>
<![CDATA[Irsyadillah Irsyadillah]]>;
<![CDATA[Raihani Raihani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.17393
<![CDATA[Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs.]]>
<![CDATA[Dividend policy and political uncertainty: Does firm maturity matter? ]]>
<![CDATA[Adamu Adamu Idris]]>;
<![CDATA[Hussaini Bala]]>;
<![CDATA[Naziru Suleiman]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16789
<![CDATA[Previous evidence has shown that numerous factors influence dividend policy, but how political uncertainty affects a firm’s cash dividend policy remains blurry. This study examines the relationship between cash dividends and political uncertainty in Nigeria. More so, the study analyses whether this relationship prevails on matured and non-matured firms. The study employed ordinary least squares dummy variable (LSDV) approach with robust standard error on a data set of non-financial listed Nigerian firms. The results revealed that political uncertainty strongly influences firm’s cash dividend, and a matured firm tends to pay greater dividends than non-matured firms (firms with more growth options). Thus, this finding suggests that matured firms pay more dividends during period of political uncertainty. Consequently, the study supported the agency theory and the life cycle theory.]]>
<![CDATA[Green Banking and Performance: The Role of Foreign and Public Ownership ]]>
<![CDATA[Etikah Karyani]]>;
<![CDATA[Vangi Vinanda Obrien]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.17150
<![CDATA[This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.]]>
<![CDATA[College Students Use and Reception of Accounting Textbooks: An Indonesian Perspective ]]>
<![CDATA[Irsyadillah, Irsyadillah]]>;
<![CDATA[Raihani, Raihani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
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DOI: 10.24815/jdab.v7i2.17393
<![CDATA[Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs.]]>
<![CDATA[Dividend policy and political uncertainty: Does firm maturity matter? ]]>
<![CDATA[Idris, Adamu Adamu]]>;
<![CDATA[Bala, Hussaini]]>;
<![CDATA[Suleiman, Naziru]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16789
<![CDATA[Previous evidence has shown that numerous factors influence dividend policy, but how political uncertainty affects a firms cash dividend policy remains blurry. This study examines the relationship between cash dividends and political uncertainty in Nigeria. More so, the study analyses whether this relationship prevails on matured and non-matured firms. The study employed ordinary least squares dummy variable (LSDV) approach with robust standard error on a data set of non-financial listed Nigerian firms. The results revealed that political uncertainty strongly influences firms cash dividend, and a matured firm tends to pay greater dividends than non-matured firms (firms with more growth options). Thus, this finding suggests that matured firms pay more dividends during period of political uncertainty. Consequently, the study supported the agency theory and the life cycle theory.]]>
