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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 308 Documents
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Ketidakpastian Lingkungan Bisnis, Keputusan Investasi dan Kinerja Perusahaan pada Industri Manufaktur Arieftiara, Dianwicaksih; Mariana, Mariana
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 | DOI: 10.24815/jdab.v5i2.10581

Abstract

This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firms performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers investment decision. Moreover this study documented that the managers investment decisions, which taken by considering environmental uncertainty condition, increase the level of firms financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms performance.
FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19 Putra, Kiki Satria Hutama; Wahyuni, Ersa Tri; Fitrijanti, Tettet
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 | DOI: 10.24815/jdab.v9i1.24590

Abstract

This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.
Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara Reza, Muhammad; Violita, Evony Silvino
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 | DOI: 10.24815/jdab.v5i1.8088

Abstract

This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks performance.
Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments Nani, Dhiona Ayu; Ali, Syaiful
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 | DOI: 10.24815/jdab.v7i1.15671

Abstract

This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governments in Indonesia. The population of this study is local government procurement services (or LPSE) in Indonesia. The sample, 96 LPSE, was selected using simple random sampling method. The data was collected through questionnaires distributed via email to 289 LPSE. The respondents were 33 managers and 63 information technology professionals of local government procurement services (33% response rate). Partial least squares (PLS) was used to analyze the data and test the hypotheses. The findings showed that strategies, objectives, integration between organizations and systems, and human resource assistance can improve the accountability, transparency, efficiency, and effectiveness of the government in implementing procurement activities
IPO Stock Performance amidst the COVID-19 Pandemic: Has It been Undervalued? Kuswanto, Randy
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 | DOI: 10.24815/jdab.v8i1.19830

Abstract

The purpose of this study is to examine the underpricing phenomenon from IPO firms listed in Indonesia Stock Exchange during the COVID-19 pandemic. Using purposive sampling method, 34 IPO firms after the announcement of pandemic COVID-19 were selected as research samples. The IPO stock closing prices and returns on days 1, 5, 10, 15, and 20 were analyzed using paired sample t-test. The findings show underpricing phenomenon still occurred during the pandemic period. However, the underpricing only documented statistically significant on the T1 of the trading day. After the first day of trading, the stocks returns consistently declined and were proved statistically insignificant at T5, T10, T15, and T20.
Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia? Meutia, Inten; Ramadhani, Marini; Adam, Mohamad
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13785

Abstract

This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. n this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. n this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.
Dilema Etika pada Akuntan Sebuah Studi Persepsi Mahasiswa Akuntansi Wijayanti, Dwi Marlina; Kasingku, Frisky Jeremi; Rukmana, Risa
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 | DOI: 10.24815/jdab.v4i2.6750

Abstract

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.
Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia Hakim, Luqman; Sulhani, Sulhani
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 | DOI: 10.24815/jdab.v7i2.16078

Abstract

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
What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies Nurmala, Putri; Adiwibowo, Akhmad Sigit
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31952

Abstract

This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.
Pengungkapan Keadilan Sosial: Studi pada Bank Syariah di Indonesia Hanum, Eka Fitriafri; Sholihin, Mahfud
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 | DOI: 10.24815/jdab.v6i1.10851

Abstract

ABSTRACTThis research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic banks and the data is gathered from their financial reports. A content analysis approach is used to assess the 6 themes of social justice disclosure (adherence to sharia, funding for social projects, schemes and financial inclusion of the poor and disadvantaged group, contribution for society, social function of baitul mal, and qard hasan) in the annual reports. The analysis reveals that overall, the level of social justice disclosure by the Islamic bank increased from 2014 to 2016. The theme of contribution for society has the highest level of disclosure i.e.73.46%, whereas the theme of qard hasan has the lowest level of disclosure namely, 0.18%. On the other hand, there are 4 banks that have above average level of social justice disclosure with average value of 148 sentences of disclosure. Therefore, this study finds that Indonesian Islamic banks are less able to explain their role on poverty alleviation or improving social justice in society. ABSTRAKPenelitian ini bertujuan untuk menganalisis tingkat pengungkapan keadilan sosial oleh bank syariah di Indonesia. Sampel penelitian ini terdiri dari 11 bank syariah dan data dikumpulkan dari laporan keuangan. Pendekatan analisis isi digunakan untuk menilai 6 tema pengungkapan keadilan sosial (kepatuhan terhadap syariah, pendanaan untuk proyek sosial, skema dan inklusi keuangan masyarakat miskin dan kurang beruntung, kontribusi bagi masyarakat, fungsi sosial baitul mal, dan qard hasan) di laporan tahunan. Analisis mengungkapkan bahwa secara keseluruhan, tingkat pengungkapan keadilan sosial oleh bank syariah meningkat dari 2014 hingga 2016. Tema kontribusi untuk masyarakat memiliki tingkat pengungkapan tertinggi, yaitu 73,46%, sedangkan tema qard hasan memiliki tingkat terendah. pengungkapan yaitu, 0,18%. Di sisi lain, ada 4 bank yang memiliki tingkat pengungkapan keadilan sosial di atas rata-rata dengan nilai rata-rata 148 kalimat pengungkapan. Oleh karena itu, penelitian ini menemukan bahwa bank syariah di Indonesia kurang mampu menjelaskan peran mereka dalam pengentasan kemiskinan atau meningkatkan keadilan sosial di masyarakat.

Page 26 of 31 | Total Record : 308

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