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Heru Fahlevi
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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 307 Documents
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Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Cut Afrianandra; Evi Mutia
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability.
Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah? Sari Kusuma Dewi; Tjiptohadi Sawarjuwono
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.528 KB) | DOI: 10.24815/jdab.v6i1.10903

Abstract

ABSTRACTThe objective of this research is to propose the idea that a merely accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion, the paper  applied a library research combined with an interview method to explore further the issues. The result shows that the lack of educational institutions and certification for shariah auditor in Indonesia become the reasons why people are still doubting about auditor’s competences. Shariah Accounting Certification conducted by Ikatan Akuntan Indonesia is limited to accounting technique only and has not discussed about shariah audit technique. Therefore an additional certification is needed to assess shariah auditors’ competences.  ABSTRAKTujuan dari penelitian ini adalah untuk mengusulkan gagasan bahwa sertifikasi akuntansi hanya tidak cukup untuk profesi auditor syariah. Berangkat dari gagasan ini, artikel diterapkan riset perpustakaan yang dikombinasikan dengan metode wawancara untuk menyelidiki lebih lanjut masalah-masalah. Hasil penelitinian ini menunjukkan bahwa kurangnya lembaga pendidikan dan sertifikasi bagi auditor syariah di Indonesia menjadi alasan utama mengapa orang masih meragukan kompetensi seorang auditor syariah. Sertifikasi akuntansi syariah dilakukan oleh Ikatan Akuntan Indonesia terbatas hanya pada teknik akuntansi saja dan tidak menyinggung aspek audit syariah. Oleh karena itu diperlukan sertifikasi tambahan mengenai kompetensi audit syariah.
Peran Modal Sosial, Kereligian, dan Perilaku Moral dalam Membentuk Kinerja Usaha Mikro dan Kecil dengan Aspek Demografi Sebagai Variabel Pengendali Ani Murwani Muhar; Teguh Setiawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was motivated by the presence of non-financial aspects such as morality, religious, and the forms of social capital that can be applied as the important things in the increased competitiveness within the MSE. Increased competitiveness and encouraging impact on promoted business performance. Business performance can be viewed from two perspectives, namely the success of the business and entrepreneur performance. To that end, the study aims to describe: (1) The dimensions of social capital are associated with moral behavior, (2) frequency of participation rate religious that produce social capital level, (3) Effect of religious and capital dimensions social to moral behavior by demographics (gender, age) as a control variable, and (4) the effect of religious, social capital dimensions, and moral behavior on performance of SMEs. The research population was the MSEs in some industries who live in Medan city. They were food and beverage industry, the fashion industry, textile industry and textile products, handicrafts and goods from the industrial arts, industrial furniture, as well as pottery and decorative ceramics industry. Sampling technique in this study was conducted in 2 phases (two stage sampling). The gathering data in this study used field survey techniques directly by visiting the respondent. Based on calculated statistically showed that there was a significant relationship between the social capital dimensions and moral behavior. The entries of religious variables into the influence of social capital on moral behavior that controlled by the demographic factors, showed that only confidence and share your view variables have no relation to moral behavior. Related on the successful and business performance aspects, the empathy variable was a variable that perceived by SMEs actors can increase their business success and their business performance.This study was motivated by the presence of non-financial aspects such as morality, religious, and the forms of social capital that can be applied as the important things in the increased competitiveness within the MSE. Increased competitiveness and encouraging impact on promoted business performance. Business performance can be viewed from two perspectives, namely the success of the business and entrepreneur performance. To that end, the study aims to describe: (1) The dimensions of social capital are associated with moral behavior, (2) frequency of participation rate religious that produce social capital level, (3) Effect of religious and capital dimensions social to moral behavior by demographics (gender, age) as a control variable, and (4) the effect of religious, social capital dimensions, and moral behavior on performance of SMEs. The research population was the MSEs in some industries who live in Medan city. They were food and beverage industry, the fashion industry, textile industry and textile products, handicrafts and goods from the industrial arts, industrial furniture, as well as pottery and decorative ceramics industry. Sampling technique in this study was conducted in 2 phases (two stage sampling). The gathering data in this study used field survey techniques directly by visiting the respondent. Based on calculated statistically showed that there was a significant relationship between the social capital dimensions and moral behavior. The entries of religious variables into the influence of social capital on moral behavior that controlled by the demographic factors, showed that only confidence and share your view variables have no relation to moral behavior. Related on the successful and business performance aspects, the empathy variable was a variable that perceived by SMEs actors can increase their business success and their business performance.
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Naupal Alfarisyi; Yossi Diantimala; Rizal Yahya; Muhammad Saleh
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.212 KB) | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi Alif Hidayatullah; Sulhani Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.394 KB) | DOI: 10.24815/jdab.v5i2.10872

Abstract

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.
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.
Local Government Capital Expenditure, Internal Supervision, Wealth and Human Development: Evidence from Indonesia Jopinus Saragih
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.893 KB) | DOI: 10.24815/jdab.v9i1.23562

Abstract

This study examines the influence of local government capital expenditures, internal supervision, and wealth on human development in Indonesian local governments. Using secondary data from the authorized government institutions from 2017 to 2019, a set of unbalanced panel data with total 1,437 observations was generated. Using panel data regression analysis, this study discovers that local governments in Java, Bali and Sumatra have a better human development achievement, followed by Kalimantan, Sulawesi, and Eastern Indonesia. City local governments also have a higher average of human development index achievement than regency local governments. Further, we find that local government capital expenditures and internal supervision positively affect human development, while local government wealth has insignificant effect on human development. Our findings imply that local governments are suggested to increase the amount of capital expenditures for infrastructure development, especially for local governments that are relatively underdeveloped in Indonesia.
Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards Suyanto Suyanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.811 KB) | DOI: 10.24815/jdab.v5i1.8084

Abstract

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accounting and auditing research, may be useful to comprehend various accounting and auditing practices. Alternative explanations using political and economic factors are also often proposed to explain the dissimilarities. These fragmentary approaches seem to result in lack of understanding on the issue.  Seeking theories or analytical tools to provide an enhanced explanation of why accounting and auditing practiced differently may be worthwhile avenues.
Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas Lisa Martiah Nila Puspita; Rifaatul Khoiriyah; Lukluk Fuada
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aimed to investigate individual values that involved in planning activities.  This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour.  To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.
Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Di Kabupaten Aceh Besar Rahma Nurzianti; Anita Anita
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

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