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Rosyid Nur Anggara Putra
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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. 5 no. 1 (2026)" : 5 Documents clear
The Effect of Leadership Style and Management Control System on Organizational Performance Dwi Marlina Wijayanti
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
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.2026.5.1.001-011

Abstract

Purpose: This study analyses the influence of leadership style (initiating structure) and management control systems (diagnostic) on company performance. Methodology: This study employs a quantitative approach, using a self-administered survey as the data collection method. The respondents consist of 86 top-level management executives from various organizations across Indonesia, as they are considered to possess sufficient understanding of company performance and the management control systems implemented. Data analysis was conducted using Structural Equation Modelling with Partial Least Squares (SEM-PLS). Findings: The findings of this study indicate that the initiating structure leadership style has a positive contribution to improving company performance. Furthermore, the diagnostic control system is proven to act as a mediating variable (fully) in the relationship between the initiating structure leadership style and company performance  Novelty: This study contributes to the literature by integrating management control systems with leadership style in explaining company performance, which has not previously been examined within the context of management control system practices. It highlights the mediating role of diagnostic control systems in translating initiating structure leadership into improved performance, providing new insights into how formal controls and leadership behavior interact at the top management level.
Financial Performance Determinants in Indonesian Banking: The Role of Credit Risk and Bank-Specific Factors Dim Zarita Suryanugraha; Galih Nugraha; Dodi Tirtana; Tine Badriatin; Ana Sakinatun Nisa
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
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.2026.5.1.012-022

Abstract

Purpose: This study examines the effects of credit risk and bank-specific factors on the financial performance of Indonesian banks, particularly Bank Groups Based on Core Capital (Kelompok Bank Berdasarkan Modal Inti/KBMI) 3 and 4, and addresses inconsistent findings in previous studies on bank profitability. Methodology: The study employs panel data from 13 commercial banks listed on the Indonesia Stock Exchange during 2015–2024, yielding 130 observations. Financial performance is measured by Return on Assets (ROA), while credit risk is proxied by Non-Performing Loans (NPL). Bank-specific factors include Loan-to-Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Current Account Saving Account (CASA). The Random Effects Model (REM) with White cross-section standard errors is used for estimation. Findings: NPL and BOPO have significant negative effects on ROA, while LDR and NIM positively and significantly affect ROA. CASA has an insignificant effect on ROA. Novelty: This study provides evidence from large Indonesian banks and shows that operational efficiency and interest margin management are more important drivers of profitability than low-cost funding accumulation, offering implications for bank management and policymakers.  
The Role of Internal Audit in Fraud Prevention of Inspectorate at the Tanah Datar Regency Atika Amor; Fajar Ramadhan; Elsa Fitri Amran
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
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.2026.5.1.023-033

Abstract

Purpose: The main problem in this research is the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar District Inspectorate. This research aims to analyze the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar Regency Inspectorate. Methodology: The type of research used by the author is field research, using a descriptive qualitative method with a case study approach. The data collection techniques used by the author are interviews and documentation. The data analysis technique used in processing the data is descriptive analysis based on the COSO 2013 internal control framework. Findings: Based on the research results, it can be concluded that the internal audit at the Tanah Datar Regency Inspectorate has played a role in preventing fraud in regional government organizations by implementing supervisory functions, providing coaching, and issuing recommendations for improvement. The role of internal audit is reflected in the implementation of the control environment, fraud risk assessment, control activities, information and communication, and monitoring of the implementation and follow-up of supervisory results, thus supporting the realization of a structured internal control system within the local government environment. Novelty: None of the previous studies have specifically examined the Tanah Datar Regency Inspectorate. Tanah Datar Regency is institutionally unique due to its strong nagari (village) governance system, which is the lowest level of government with its own financial management, adding complexity to the inspectorate's oversight objectives that is not found in other regencies in Indonesia.
Analysis of Transparency, Accountability and Community Participation in Village Fund Financial Management Tendri soli; Agustina Mutia; Ferri Saputra Tanjung
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
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.2026.5.1.034-050

Abstract

Purpose: This study aims to explore how transparency, accountability, and community participation in the financial management of the Village Fund are implemented in Simbur Naik Village, East Muara Sabak District. Methodology: This study uses a qualitative method. Data were obtained through interviews, observations, and documentation with informants, including village heads, village secretaries, finance heads, members of the Village Consultative Body, and community members. The data collection and analysis process consists of the stages of data reduction, data display, and conclusion making. Findings: The results of the study show that the village government has tried to implement the principles of transparency and accountability through the publication of information and the preparation of accountability reports. However, the implementation is not optimal, and public participation is still low. From the perspective of sharia accounting, the management of the Village Fund reflects the values of trust, honesty, responsibility, and justice as a form of accountability not only to the community but also to realize the common good. To achieve more efficient village financial governance, information quality must be improved, accountability strengthened, and community participation expanded. Novelty: This research advances holistic governance that balances upward, downward (community), and outward (divine) accountability. This research uses a triangulated Lens from Stewardship Theory, Good Governance, and the Sharia Accounting perspective. Finally, the Qualitative view distinguishes between formalistic publication and substantive community understanding.
ESG Disclosure and Sustainability Risk Governance in the Non-Financial Sector: Regulatory Perspectives and Policy Prioritisation Galuh Tri Pambekti
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
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.2026.5.1.051-073

Abstract

Purpose: This study examines whether Environmental, Social, and Governance (ESG) disclosure in Indonesia’s non-financial sector functions as an effective instrument for sustainability risk governance or remains largely a compliance-oriented reporting practice. Methodology: A qualitative policy research design is employed, integrating document analysis, policy-oriented Focus Group Discussions (FGDs) with senior officials from the Otoritas Jasa Keuangan, and the Analytic Hierarchy Process (AHP). Regulatory frameworks, corporate sustainability reports, and global ESG standards are analysed to assess the extent of risk integration, while FGD insights are prioritised using AHP to identify key policy interventions. Findings: Findings indicate a persistent gap between the growing volume of ESG disclosure and its limited functionality as a sustainability risk governance tool. Disclosures remain largely narrative, fragmented, and weakly embedded within enterprise risk management systems. Critical sustainability risks, including climate-related physical and transition risks, social conflicts, and governance failures, are insufficiently incorporated into supervisory assessments. AHP results identify the integration of ESG risks into risk-based supervision as the highest policy priority, followed by standardisation aligned with International Sustainability Standards Board (ISSB) and Task Force on Climate-Related Financial Disclosures (TCFD) frameworks, mandatory independent assurance, and capacity-building initiatives.  Novelty: A reconceptualisation of ESG disclosure is proposed, positioning it as a core instrument of risk governance within a risk-based supervisory architecture to strengthen early warning systems, mitigate greenwashing, and reinforce financial stability in emerging markets.

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