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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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Persepsi Masyarakat terhadap Penerapan Sharia Compliance Pada Bank Syariah di Kecamatan Barabai Laila Martasari; Sepky Mardian
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 (541.815 KB)

Abstract

Recently, the Islamic banking grew up significantly. In Barabai, many the Islamic banks has been established and operated. The study focused on the perception of Islamic society toward the sharia compliance practices in Barabai district. The objective is to highlight their perception on it based on the financial reporting, product, services, GCG and environment focus with 5 sharia compliance approach. The contract, maqashid sharia, halal-haram, documentation and financial reporting. The study involved the different society like the lecturer, student, state- owned employee, civil servant, trader, etc. as the respondents. The primary data’s are used by the questionnaire, while the secondary data’s are literature survey. The sample is consisting of 114 respondents with random sampling. The respondents are chosen by accidental sampling. The study found that the perception of the societies toward the sharia compliance practices in the Islamic banks in Barabai is neutral with the average score 3.39.
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Andriati Fitriningrum; Andrey Hasiholan Pulungan; Ni Made Ayu Diah Pradnya Dewi; Nadya Nurul Imani
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 (674.345 KB) | DOI: 10.24815/jdab.v9i2.26819

Abstract

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.
Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak? Anisah Kusuma Dewi; Ari Budi Kristanto
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 (655.073 KB) | DOI: 10.24815/jdab.v5i2.10902

Abstract

This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.
Relationship Between CEO Power and Firm Value: Evidence from Indonesian Non-Financial Companies Kharisma Elfianda Hamidlal; Iman Harymawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.954 KB) | DOI: 10.24815/jdab.v8i1.17942

Abstract

This research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples are 322 observations and selected through purposive sampling method. Data was analyzed using multiple linear analysis methods. The results uncovered that ownership power, expert power and prestige power have a positive relationship with firm value. The most probable reasons could be that CEO share ownership encourages better decision-making process that contribute to enhanced corporate value. A longer tenure as a CEO signals high professionalism and expertise of the CEO that led to improved decision quality made by the CEO.
Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah Suparno Suparno; Riska Nanda
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.502 KB)

Abstract

The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary data from the financial statements of the second level governments . Total population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal year . Statistical method used to test the hypothesis is multiple linear regression . The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government. Partially local financial independence affects the level of mandatory disclosure of financial statements of local government, functional differentiation affects the level of mandatory disclosure of financial statements of local government, and functional specialization affect the level of mandatory disclosure of financial statements of local government.
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun Muhfiatun; Prasojo Prasojo; Dwi Marlina Wijayanti; Tettet Fitrijanti
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 (472.284 KB) | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
Readiness of Local Government in the Implementation of Accrual Accounting: The Case of Local Government in Aceh, Indonesia Mirna Indriani; Ratna Mulyany; Nadirsyah Nadirsyah; Wahyu Munandar
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 (186.341 KB) | DOI: 10.24815/jdab.v5i1.8441

Abstract

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach with the utilization of survey method. The unit of analysis consists of 52 working units of government institution in Aceh, Indonesia. Simple random sampling technique was employed and a total of 92 respondents participated in the survey. The result shows that human resources and information technology influence government readiness in implementing accrual accounting while organizational culture does not. The findings of this study imply that the government entities need to further strengthen its human resource and information technology to fully support the successful implementation of accrual based accounting system.
Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583) Nawira Amalia Assagaf; Eko Ganis Sukoharsono; Zaki Baridwan
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 (603.204 KB) | DOI: 10.24815/jdab.v7i2.16761

Abstract

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).
Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Rizky Mangondu; Yossi Diantimala
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

This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance.
Usulan Model Sistem Pengawasan Syariah Pada Perbankan Syariah Di indonesia Ahmad Baehaqi
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.514 KB)

Abstract

Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysis, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysi, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.

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