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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 16 Documents

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Search results for , issue "Vol 8, No 2 (2021): September 2021" : 16 Documents clear

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.

Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Yumna Rifdatul Ummah; Doddy Setiawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions

Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible Irsyadillah Irsyadillah; Ruaida Ruaida; Musfiana Musfiana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbooks

The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia Winarsih Winarsih; Wiwin Winarti; Zaky Machmuddah; Emiza binti Tahar
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model Nyoman Yudha Astriayu Widyari; Dodik Ariyanto; Herkulanus Bambang Suprasto; I Dewa Gede Dharma Suputra
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 investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.

Climate Change Disclosure Impact on Indonesian Corporate Financial Performance Iriyadi Iriyadi; Yovita Antonio
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable.

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia Masayu Annisa Ihsani; Amrie Firmansyah; Riska Septiana Estutik
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 impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Lestari, Tri Utami; Putri, Kartika Pratiwi; Devi, Meita Candra
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21335

Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia Ihsani, Masayu Annisa; Firmansyah, Amrie; Estutik, Riska Septiana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21630

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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

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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

Abstract

Abstract

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