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Journal of Applied Accounting
Published by Indonesian Society of Applied Science
ISSN : -     EISSN : 28300149     DOI : https://doi.org/10.52158
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik meliputi : (1) Akuntansi Manajemen, (2) Akuntansi Keuangan, (3) Akuntansi Sektor Publik, (4) Akuntansi Syariah, (5) Teknologi Informasi Akuntansi, (6) Audit, (7) perpajakan . Tim Editorial menerima pengajuan artikel yang menggambarkan para peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dalam pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Journal of Applied Accounting (JAA) menerima naskah penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran (mix method) , dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. DOI: https://doi.org/10.52158 e-ISSN : 2830-0149 Terbit : Bulan Juni dan Desember Publisher: Indonesia Society of Applied Science (ISAS)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 83 Documents
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Studi Deskriptif Tentang Praktik Bagi Hasil Mukhabarah Dan Relevansinya Dengan Konsep Akuntansi Syariah: Studi Pada Petani Di Desa Maduri Wiwi Astiawati; Muhammad Fakhri Amir; Masyhuri Masyhuri
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1585

Abstract

This research aims to describe the profit-sharing practice of the mukhabarah contract and analyze its relevance to the concept of sharia accounting among farmers in Maduri Village. The selection of the sharia accounting concept is based on the characteristics of the mukhabarah contract as a profit-sharing cooperation that emphasizes the values of justice, honesty, transparency, and accountability. This research employs a qualitative approach and field research methods, using data collection techniques such as interviews, observations, and documentation. The research results show that the practice of mukhabarah profit-sharing is carried out through verbal agreements based on trust and community customs, in which the landowner provides only the land, while the farmers bear all costs and labor. The division of the harvest uses 2:1 or 60:40 ratio, with a larger share for the farmers, without written records. Based on the values and principles of Sharia accounting, this practice is relevant to it reflects the principles of justice, honesty, transparency, and trustworthiness. However, it is not yet fully optimal in terms of accountability due to the lack of a clear recording system. This research recommends that the profit-sharing practice of mukhabarah be conducted with clear agreements and accountability in accordance with the principles of Sharia accounting. Keywords: Mukhabarah, Profit Sharing, Sharia Accounting, Relevance
Keterkaitan Harga Minyak Global dan Stabilitas IHSG Pada Pertumbuhan Ekonomi Indonesia Febrianti Nur Khadijah; Nur Widiastuti
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1589

Abstract

This study aims to analyze the relationship between global oil prices and the resilience of the composite stock price index (CSPI) in the context of Indonesia’s economic development. The study employs a descriptive quantitative approach, using secondary time-series data from 2019 to 2025. Global oil price data are based on the West Texas Intermediate (WTI) benchmark, while CSPI data are obtained from the Indonesian stock exchange (IDX). Data on economic growth, inflation, the rupiah exchange rate, and oil and gas exports are sourced from Statistics Indonesia (BPS) and Bank Indonesia (BI). The findings indicate that fluctuations in global oil prices influence Indonesia's economic conditions, particularly in the energy sector, inflation, the rupiah exchange rate, and the capital market. Rising global oil prices tend to increase production costs and affect investor sentiment, thereby influencing the movement of the CSPI. In addition, the CSPI has a positive relationship with economic growth as it serves as an important indicator of capital market performance and investment activity in Indonesia. During 2021–2024, increases in global oil prices were accompanied by improvements in the CSPI and in Indonesia's economic growth as the country recovered from the COVID-19 pandemic. Therefore, the stability of global oil prices and the CSPI plays a crucial role in maintaining national economic growth. Fluctuations in global oil prices affect Indonesia’s economic conditions, particularly in the energy sector, inflation, and the rupiah Keywords: global oil prices, composite stock price index (cspi), economic growth, inflation, Indonesia.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025 Maya Al Zahra; Muwahhidin Muwahhidin; Ismail Ismail; Jamaluddin Jamaluddin; Muhammad Ansar
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1592

Abstract

This study aims to analyze the effects of firm size and profitability on audit quality among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a quantitative approach and the SEM-PLS method, the study employed 10 company samples selected through purposive sampling. The results indicate that firm size has a negative and significant effect on audit quality, whereas profitability has no significant effect. Keywords: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS.

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