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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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Learning Organization Sebagai Prediktor Kesiapan Berubah Organisasi Audia Junita; Muhammad Hermansyur
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 (291.088 KB)

Abstract

As a public service organization, health center changes required to provide quality health services to the community better. One of the factors that affect the formation of organizational readiness for change is a learning organization. Ideally a learning organization can be a learning facility for its members on an ongoing basis and may direct the member to keep the environment abreast. The transform research is performed to assess whether the health center in the city of Medan has been transformed into a learning organization and how it affects the formation of learning organization change readiness of the organization. This research was the study of causality. Location of the study conducted in 13 health centers Inpatient scattered in the district in the city and sample Medan. Population of health workers in health centers is as much as 195 respondents. Data sourced from primary data and were collected using a questionnaire. The analysis technique used is regression technique. The research proves that the health center in the city of Medan has become a form of organizational learning organizations that do good, so too has the readiness to turn into public service organizations in the health sector in accordance with the demands of the times. Dimensions of organizational learning simultaneously changed significantly influence organizational readiness; with dimensions connecting the organization to its environment is the most dominant influence in shaping the organization's readiness for change.
Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model Nyoman Yudha Astriayu Widyari; Dodik Ariyanto; Herkulanus Bambang Suprasto; I Dewa Gede Dharma Suputra
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 (828.909 KB) | DOI: 10.24815/jdab.v8i2.21746

Abstract

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.
Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah Baries Ferryono; Sutaryo Sutaryo
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 (373.087 KB) | DOI: 10.24815/jdab.v4i2.6797

Abstract

This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of  19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training. 
Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia Fachruddin Nur; Erwin Saraswati; Wuryan Andayani
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 | Full PDF (909.92 KB) | DOI: 10.24815/jdab.v6i2.14087

Abstract

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Bursa Efek Indonesia antara tahun 2014 dan 2017. Regresi data panel dengan model efek acak digunakan untuk menganalisis data penelitian. Hasil penelitian ini menunjukkan adanya pengaruh signifikan umur perusahaan, jumlah dewan komisaris, ukuran dan reputasi perusahaan terhadap pengungkapan CSR, namun tidak terdapat pengaruh kinerja keuangan, jumlah kepemilikan saham manajamen, dan likuiditas. Penelitian ini juga menemukan bahwa pengungkapan CSR dapat menentukan nilai perusahaan.
DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
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 (294.229 KB)

Abstract

Abstract            The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.
Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion Michael Ardho Dewanta; Zaky Machmuddah
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 (489.151 KB) | DOI: 10.24815/jdab.v6i1.10990

Abstract

ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.
Pengaruh Investment Opportunity Set, Total Asset Turn Over, Dan Earning per Share dengan Dividen Tunai (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI periode 2009-2013) Raida Fuadi; Ainul Julia Satini
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 (238.819 KB)

Abstract

The purpose of this research is to determine the influence of investment opportunity set, total asset turn over, and earning per share on cash dividend at manufacturing company listed in Indonesia Stock Exchange (BEI) during 2009 until 2013. The method used in this research is purposive sampling method. The sample of this research is manufacturing company listed in Indonesia Stock Exchange during 2009 until 2013, there are 35 manufacturing company observations fulfilling the sample criteria. The analysis method used in the research is multiple regression analysis. The result of this research show that (1) investment opportunity set, total asset turn over, and earning per share simultaneously have an effect on the cash dividend, (2) total asset turn over, and earning per share partially have an effect on the cash dividend (3) investment opportunity set have not effect on the cash dividend.
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono Nurcahyono; Ayu Noviani Hanum; Fatmasari Sukesti
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 (428.932 KB) | DOI: 10.24815/jdab.v8i1.18934

Abstract

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.857 KB) | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders  decision making process
The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia Evada Dewata; Hadi Jauhari; Siska Aprianti; Eka Nurfa Hijria
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 (622.947 KB) | DOI: 10.24815/jdab.v5i2.9057

Abstract

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

Page 8 of 31 | Total Record : 307

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