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Rosyid Nur Anggara Putra
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Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta Jl. Laksda Adisucipto, Papringan, Caturtunggal, Depok, Sleman, DI Yogyakarta 55281, Indonesia
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Journal of Accounting Inquiry
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : -     EISSN : 29618673     DOI : https://doi.org/10.14421/jai.2022.1.1.001-014
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, theoretical, and empirical research regarding the ideas, issues, and challenges of economics and business. The focus and scope of the Journal of Accounting Inquiry will include but are not limited to: Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2023)" : 5 Documents clear
Do Intellectual Capital and Financial Performance Connect With Stock Price Volatility? Haidar Baqir Hidayat; Prasojo Prasojo
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.001-010

Abstract

Purpose: This study aims to analyze the effect of intellectual capital (IC) and financial performance on stock price volatility Methodology: The methodology used is a quantitative approach with panel data regression analysis. The sample selection method used a purposive sampling method with criteria set by the researchers resulting in 37 mining companies from 2014 - 2021. Findings: The results of this study indicate that human capital, structural capital, and capital employed do not affect stock price volatility. Relational capital has a significant positive effect on stock price volatility. Furthermore, earnings volatility and return on assets show a significant positive effect on stock price volatility. The results of this study reject the assumptions of the resource-based view theory. This study has implications for practices in the capital market, where most investors have yet to consider IC in their investment decisions. Novelty: Not much research has been done on the renewal of stock price volatility; The intellectual capital factor uses the Value-Added Intellectual Capital (VAIC) method in the form of human capital, structural capital, employed capital and rational capital; The financial performance factors used are earning volatility, dividend payout ratio and return on assets; Renewal of research objects using mining sector companies; Research data from 2016-2021.
Analysis of the Effectiveness and Contribution of Hotel Tax, Restaurant Tax and Local Tax to Local Revenue in the Special Region of Yogyakarta Sulaiman Ahmad; Rosyid Nur Anggara Putra
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.11-26

Abstract

Purpose: This study aimed to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and regional taxes on Local Revenue and the magnitude of the tax contribution to district/city Local Revenue in the Special Region of Yogyakarta. Methodology : This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta, which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach. Findings: The results showed that the hotel tax's and restaurant tax's effectiveness had no significant effect. The effectiveness of the local tax significantly negatively affected the Local Revenue of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70%, and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to Local Revenue Novelty: This study continues previous research by using a different population specially in district/city Yogyakarta Special Region.
Capital Market Knowledge, Return, Risk Perception, Technological Advancement, and Investment Interest in Social Media : (Case Study on Followers of the Instagram Account of @ngertisaham) Bayu Tri Cahya; Dwi Putri Restuti; Syarif Hidayatullah; Ratih Paramita Sari
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.27-40

Abstract

Purpose: This study aims to determine and investigate the effect of capital market knowledge, return, risk perception, and technological advancement on investment interest in social media. Methodology: The present study employs a descriptive research design that utilizes quantitative methods. The study's population consisted of followers of the @ngertisaham account on Instagram. A sample of 100 respondents was collected using the Slovin formula. The data collection methodology applies a questionnaire, and next, the acquired data is processed employing the IBM SPSS Statistics version 25 software application. The data analysis technique uses a validity test, reliability test, classical assumption test, and hypothesis testing (multiple linear regression analysis, coefficient of determination, f-test, and t-test). Findings: The findings of this study show that there is only a partial relationship between capital market knowledge, technological advancement, and investment interest among Instagram followers of the @ngertisaham account. However, this relationship is not significant. In contrast, the return and risk perception variables show positive and statistically significant effects on investment interest among Instagram followers of the @ngertisaham account. Novelty: The novelty aspect of this study is using respondents of Instagram followers of the @ngertisaham account.
Zakat Accountability Optimization (Study on the National Amil Zakat Agency, Grobogan Regency, Central Java) Ilahi, Viliana Nanda; Satibi, Ibi
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.041-051

Abstract

Purpose: This study aims to describe zakat management from the point of view of optimizing zakat accountability. Methodology: The object of this study is the Badan Amil Zakat Nasional (BAZNAS) Grobogan District with informants from the Organizers of Zakat and Waqf District Department of Religion Grobogan, BAZNAS Grobogan District, muzaki, and mustahik who live in the Grobogan District. This study uses a qualitative approach. Data collection techniques include interviews, observation, and documentation. The results of the data study are more regarding the interpretation of the data found in the field. Findings: Research results show that BAZNAS Grobogan District has fulfilled elements of optimizing zakat accountability. However, the accountability of zakat on BAZNAS still needs to be optimal in terms of performance and finance. Three factors support the optimization of BAZNAS zakat accountability: socialization and coordination of effective institutional, good coordination with other institutional zakat managers, and strengthening human resources through additions and institutional capacity training. Three-factor inhibitor optimization of BAZNAS zakat accountability, namely performance and administration of SOPs not yet functional, HR in the fields and IT need to be more adequate, and the collection of zakat needs to support Regional Regulations fully. Novelty: This study finds its novelty in locus, time, methodology, and variables. Locus from study This is BAZNAS Grobogan District as the object. This is because there has yet to be research at BAZNAS Grobogan District. Qualitatively study This critic.   Keywords: Optimization, Management, Accountability, Zakat, BAZNAS
Islamic Ethnomethodology Studies to Uncover Local Cultural Values Behind Capital Accounting Practices Mohamad Anwar Thalib; Lizatul Zanna; Fatma Rauf; Susanti Rasyid
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.052-059

Abstract

Purpose: The purpose of this study is to find the value of local wisdom behind the business capital of food stalls in Gorontalo. Methodology : the type of method used is qualitative. there are five stages of data analysis namely charity, knowledge of faith, revelation information, and courtesy. Findings: The informants obtained capital sourced from debt through their relatives, so there was no guarantee, interest, and flexible terms of debt repayment. Meanwhile, informants who used capital sourced from personal funds were because places to eat, equipment, and business equipment were inherited from their parents. So that informants only need to spend a small amount of money on starting a business. The capital practiced by the owners of the food stalls is conditional on non-material values ​​in the form of kinship. In the culture of the people of Gorontalo, the value of kinship is one of the spirits that the elders often internalize through the expression "dilla bo ilaato binthe wawu pale" This expression means a family statement because of blood relations or is still allied. Novelty: The novelty of this research is to present capital accounting practices based on local cultural values

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