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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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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 308 Documents
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Kapan Profesi Auditor Internal diminati? Pengujian Eksperimen terhadap Label Pekerjaan, Peran Auditor Internal dan Prospek Karir Mayar Afriyenti; Vita Fitria Sari
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 (190.572 KB) | DOI: 10.24815/jdab.v5i1.8979

Abstract

It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental approach, this study examines the effect of job label, the primary role of internal auditors and career prospect toward the willingness of job applicants to apply the internal auditor position. Two experiments were conducted to answer the research questions with the design of each 1x2 and 2x2 between-subjects. The results of the study indicated that the willingness of job applicants was higher if the job was labeled with an accountant than labeled as internal auditor. These findings indicated that not only candidates with work experience were reluctant to apply for the position of internal auditors, but also from fresh graduates applicants. The applicant's willingness is higher if the primary role of internal audit department is more directed as a provider of consulting services than its conventional role as an assurance function. The applicant's willingness is higher when the accomplished staff will be promoted to a higher position outside the internal audit department than to be one of the leaders within the internal audit department. These findings suggest that organizations should design internal audit departments more precisely to support effective organization governance.
Dividend policy and political uncertainty: Does firm maturity matter? Adamu Adamu Idris; Hussaini Bala; Naziru Suleiman
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.062 KB) | DOI: 10.24815/jdab.v7i2.16789

Abstract

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.
Pengaruh Komitmen Organisasi, Independensi Terhadap Kinerja Auditor BPKP Kota Banda Aceh Rahmah Yulianti; Cut Hamdiah
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.843 KB)

Abstract

The purpose of this study was to examine the effect of organizational commitment and independency on auditor performance of Government of Internal Auditor. This study used questionnaire as an instrument to collect data. The questionnaires were distributed to auditors in the Government of Internal Auditor, Aceh Office. The number of respondents were 57 who were selected based on purposive sampling method. The data was analysed by using linear regression method. The result unveils that the organizational commitment and audit independency have significant effect on the Government of Internal Auditor.
Analisis Pengaruh Blockholder Ownership dan Asset Tangibility terhadap Kebijakan Hutang pada Perusahaan Telekomunikasi yang Terdaftar di BEI Periode 2008-2011 Lilis Maryasih; Muhammad Zaki Gemala
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.049 KB)

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.43 KB) | DOI: 10.24815/jdab.v8i2.21630

Abstract

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.
Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan Sansaloni Butar-Butar
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.925 KB) | DOI: 10.24815/jdab.v4i2.7768

Abstract

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.
Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies Amrie Firmansyah; Artikayara Yunidar
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.923 KB) | DOI: 10.24815/jdab.v7i1.15334

Abstract

This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purposive sampling method, 44 selected companies’ data were selected (220 year-firm observations). The data was analyzed using multiple regression analysis with panel data. The results suggest that financial derivatives, financial leverage, and intangible assets have a positive effect on transfer pricing aggressiveness.  This study shows that financial derivatives in Indonesia, both with the aim of hedging and with speculative purposes, have the same nature and are closely related to profit shifting conducted by the companies.
INSTITUTIONAL INVESTORS, LEVERAGE, DAN PROFIBILITAS TERHADAP FLEKSIBILITAS AKUNTANSI PERUSAHAAN Islahuddin Islahuddin; Akramadina Akramadina
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.998 KB)

Abstract

Abstract            The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this study is manufacturing companies listed in the Indonesia Stock Exchange between 2009 and 2011. This study is a hypothesis testing research that involve 51 firms.            The data is obtained from audited financial reporting period between 2009 and 2011. This study found that institutional investors, leverage and profitability simultaneously have influence for firm accounting flexibility, institutional investors has positive influence for firm accounting flexibility, leverage has negative influence for firm accounting flexibility and profitability has negative influence for firms accounting flexibility.            Keywords:  Institutional investors, leverage, profitability, and firms accounting flexibility
Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Nurul Herawati; Bandi Bandi
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 (432.369 KB) | DOI: 10.24815/jdab.v6i1.13012

Abstract

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.
Pengaruh Minat Masyarakat Aceh terhadap Keputusan Memilih Produk Perbankan Syariah di Kota Banda Aceh Rahmah Yulianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.682 KB)

Abstract

The objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank.The objective of this study is to examine the influence the decision to select product Islamic bank, they were because, religious motivation, and service quality. The data were collected by questionnaire as the instrument. The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Banda Aceh. The data were analyzed by validity and reliability test to evaluate the questionnaire and by linier regression to evaluate the influential factors of those variables. The result showed that religious motives and service quality positively influenced the decision to choose product Islamic Bank.

Page 14 of 31 | Total Record : 308

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