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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 307 Documents

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Pengungkapan Keadilan Sosial: Studi pada Bank Syariah di Indonesia Eka Fitriafri Hanum; Mahfud Sholihin
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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.

Analisis Perbedaan Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile dan Low Profile (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI) Aida Yulia; Afrianti Afrianti
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 (447.143 KB)

The purpose of this study was to examine the influence of revenue variance regional government budget either simultaneously or partially, toward expenditure variance regional government budget seein in the perspective of agency. The research was conducted at all regions throughout the province Indonesian government. Types of research used in this study is hypothesis testing. The research method used in this study is the method by purposive sampling. The population in this study is all districts across cities in Indonesia. Samples in this study were 56 urban districts that have a budget deficit from 2009 to 2011. The data collection techniques using secondary data from the budget documents that have certain criteria that is done by documentation. Hypothesis testing is done by simple linear regression method. These results of this study indicate that variance revenue budget exists purely partial effect on spending budget exixts purely variance in agency theory perspective.

Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies Sansaloni Butar-Butar
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the effect of managerial characteristics on investment efficiency. More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency. For the test of hypothesis, firms were selected from Indonesia Stock Exchange from 2015-2019. The results show that reputation is not significantly associated with investment efficiency. Meanwhile, managerial ability (proxied by MBA/MM degree) is negatively related to investment efficiency at a significance level of 1%. The findings show that companies run by managers with good skills and knowledge tend to be less efficient. In addition, the interaction variable is positively related to investment efficiency at a significance level of 1%. Prior to the inclusion of interaction variable, the result shows that firms with high managerial reputation are more likely to manage assets efficiently which leads to higher investment efficiency. Managerial skills are either insignificantly associated or negatively associated with investment efficiency. When the interaction variable is included into regression model, the relationship between managerial reputation and investment efficiency becomes insignificant but managerial ability turns out to be highly significant. The practical implication of this study is that public companies in Indonesia should consider more on managerial reputation rather than their educational degree.

Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi Dania Amani Yapono; Siti Khomsatun
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.

Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia Luqman Hakim; Sulhani Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia? Iwan Setiawan; Haris Faulid Asnawi; Hafiez Sofyani
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 (485.832 KB)

This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section.

FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19 Kiki Satria Hutama Putra; Ersa Tri Wahyuni; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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.

Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit Rizqa Anita; Satria Tri Nanda; Raisya Zenita; Muhammad Rasyid Abdillah
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.

Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Nur Asni; Tjiptohadi Sawarjuwono
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity’s reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).

Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia Ihyaul Ulum; Tri Fajar Agus Salim; Eris Tri Kurniawati
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 (499.723 KB)

The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report.

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Heru Fahlevi

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jdab@usk.ac.id

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+6282276634977

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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

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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

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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