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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 40 Documents
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Board Chairman Characteristics and Performance of Islamic Banks: Evidence From Islamic Banks in Indonesia and Malaysia Quddus, Ayatullah; Utama, Imron; Rosadi, Samsul; Rahmawati, Aryani
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
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.2024.3.2.072-083

Abstract

Purpose: The purpose of this study is to explore the impact of chairman characteristics—specifically age, gender, and education level—on the performance of Islamic banks in Indonesia and Malaysia. The motivation for this research stems from the limited and mixed findings in existing literature regarding the role of leadership traits in shaping bank performance, especially in the context of Islamic banking. This research aims to fill the gap by analyzing how these specific characteristics influence the strategic decisions and overall performance of banks in these two countries, which are home to some of the largest Islamic banks globally. The key finding of this study is that while the age of the chairman significantly impacts performance, gender and education level do not show a notable effect. Methodology: The study employed a quantitative research methodology, using panel data from Islamic banks in Indonesia and Malaysia from 2015-2020. A panel data regression model was utilized to assess the influence of chairman characteristics on bank performance based on financial indicators such as return on assets (ROA). Data were collected from publicly available financial reports over a period of several years, and the characteristics of each chairman, such as age, gender, and education level, were analyzed in relation to these performance. Findings: The results of the regression analysis show that the age of the chairman has a significant positive relationship with bank performance. Older chairmen appear to contribute to better decision-making and long-term strategy formulation, which in turn improves the performance of Islamic banks. However, the gender and education level of the chairman were found to have no significant impact on the performance of these banks during the research period. This suggests that experience, reflected in age, plays a more crucial role than gender or educational background in determining bank performance.  Novelty: This study provides valuable insights into the role of leadership chairman characteristics in Islamic banks, with a focus on the importance of age as a key predictor of bank performance. By contrasting the effect of age with gender and education, this research contributes to the ongoing debate about leadership in the financial sector. The novelty lies in its focus on the specific context of Islamic banks in Indonesia and Malaysia, offering a regional perspective on how leadership traits influence bank success. Future research could further explore additional leadership traits or examine a larger dataset across different regions to strengthen these findings.
An Analysis of Mosque Financial Transparency through Announcement of Infaqand Sodaqohwith Mosque Toa at Friday Prayers Hasanah, Rofidatul; Farid, Achmad
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
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.2024.3.2.084-093

Abstract

Purpose: to analyse mosque financial transparency practices focusing on announcing the receipt and use of infaq and sadaqah to Friday prayer congregations using mosque toa. Methodology: This research uses a type of qualitative method with a descriptive approach to explore and understand the practice of mosque financial transparency through the announcement of infaq and sadaqah to Friday prayer congregations at the Jami' Al Huda Mosque Banjarejo Gunungsari District Umbulsari Jember Regency. Data were collected through participant observation, in-depth interviews, and document analysis. Findings: This practice of announcing management and infaq and sadaqah not only increases the accountability of mosque administrators but also strengthens the congregation's trust in fund management, which is carried out openly and clearly. Apart from building trust, financial report announcements also positively impact congregational solidarity. Congregants feel more involved and have a sense of shared responsibility, reflected in increased financial contributions and participation in religious activities. However, challenges such as time constraints were noted.  Novelty: This study contributes to the literature by explicitly examining the role of sound reinforcement or toa in increasing mosque financial transparency and cultural factors in encouraging financial transparency.
Tourism Retribution as a Source of Local Revenue: Insights from Bone Bolango Regency Monantun, Widy Pratiwi
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
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.2024.3.2.094-105

Abstract

Purpose: This study aims to examine the contribution and growth rate of tourism retribution (including regional wealth retribution, special parking fees at tourist sites, and recreational area retribution) to locally-generated revenue (LGR) in Bone Bolango Regency, Gorontalo Province, Indonesia. The study also seeks to identify the challenges and opportunities in optimizing tourism retribution as a revenue source. Methodology: A quantitative research approach was applied. Data were collected from the Tourism and Creative Economy Office and the Central Bureau of Statistics of Bone Bolango Regency. The analysis involved calculating contribution and growth rate to assess the performance of tourism retribution.Findings: The research findings show that the contribution of tourism retribution to the Locally-generated revenue of Bone Bolango Regency from 2017 to 2021 was relatively low, ranging from 0.006% to 0.61%, with the highest contribution in 2019 at Rp465,573,000.00 (0.61%) and the lowest in 2017 at 0.006%. Additionally, tourism retribution receipts experienced significant fluctuations, with the highest growth rate of 391.58% in 2018, a sharp decline of -77.70% in 2020 due to the impact of the COVID-19 pandemic, and recovery reaching Rp328,340,005 with a growth rate of 216.30% in 2021. Novelty: This study offers a detailed analysis of tourism retribution as a revenue source. The findings emphasize the need to improve collection strategies to boost LGR, providing valuable insights for policymaking and future research aimed at optimizing local revenue generation.
The Influence of Audit Quality and Capital Structure on Firm Performance with Earnings Management as a Mediating Variable Atiningsih, Suci
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
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.2025.4.1.020-032

Abstract

Purpose: This study aims to examine the effect of audit quality on company performance with earnings management as a mediating variable. These variables consist of audit quality, capital structure, firm performance, and earnings management. The uniqueness of this study lies in the use of mediating variables in earnings management. Methodology: The data source taken is the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) in 2017-2023, which were obtained through the official IDX platform. By using the purposive sampling technique, this study collected 154 data for further analysis. Findings: The results of this study indicate that audit quality and capital structure have an effect on earnings management, earnings management has a negative effect on ROA and ROE, audit quality and capital structure have an effect on ROA and ROE, and audit quality and capital structure have a direct effect on both ROA and ROE, so earnings management cannot mediate the effect of audit quality and capital structure on firm performance (ROA and ROE). Novelty: This study combines the four variables (audit quality, capital structure, firm performance, and earnings management), which is still relatively rare, so there is an opportunity to explore new relationships and how quality audits can limit earnings management and ultimately improve company performance. Also, earnings management is often used to cover up the negative impacts of certain capital structures.
Cultural Value in Income Accounting: The Case of Ilabulo Sellers in Indonesia Thalib, Mohamad Anwar; Mamonto, Priciliana Natasya; Djeman, She Putri Chelonita
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
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.2025.4.1.001-019

Abstract

Purpose: This study aims to explore the income accounting practices of Ilabulo sellers in Gorontalo, Indonesia, by emphasising the role of local wisdom in informal financial management. The research was motivated by the limited documentation of how traditional cultural values shape accounting behaviour among small informal businesses. It seeks to demonstrate how these values influence financial recording and decision-making processes. Method : To achieve this, a qualitative approach was employed using passive observation and structured interviews with selected Ilabulo sellers. These methods were used to gather insights into how income is tracked and how profits are allocated within their daily business practices. Findings: The findings reveal that income is not formally recorded but instead memorized, and profits are generally used for both personal needs and charitable giving. These practices reflect a strong adherence to the cultural value of diila o’onto, bo wolu-woluwo (invisible but present), which indicates the presence of spiritual values in financial decisions. The practical implication of these findings is the need to develop simple accounting systems that are in line with local cultural and spiritual values ​​to support informal business financial practices. Novelty: This study contributes to the accounting literature by revealing how spirituality and cultural wisdom are integrated into informal income accounting. It offers a culturally grounded perspective that challenges conventional assumptions in accounting.
The Influence of Accountability, Website Security, and Social Influence on Donation Intention in Crowdfunding: The Mediating Role of Trust Nurul Aini Br Purba; Moh Shadam Taqiyyuddin Azka; Hilmy Baroroh
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
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.2025.4.1.033-055

Abstract

Purpose: This study aims to examine the influence of accountability, website security, and social influence on donation intentions in “Dompet Dhuafa” crowdfunding, with trust serving as a mediating variable. Method: This is a quantitative study, utilising data collection through a questionnaire. The sampling technique employed was non-probability sampling, with a total of 130 respondents, all of whom were young Muslim individuals. This group was chosen due to their growing engagement with digital platforms and their increasing role as active donors in online Islamic philanthropy. Focusing on young Muslims also distinguishes this study from previous research, which often overlooks age-specific behavioural dynamics in crowdfunding contexts. The research was analysed using the Partial Least Square-Structural Equation Modelling (PLS-SEM) approach with the aid of the SmartPLS 4 analytical tool. Finding: The results showed that accountability and website security have a significant direct effect on donation intentions and trust, while social influence does not affect donation intentions but has a significant impact on trust. Based on the indirect effect test, trust was found to mediate the relationship between accountability, website security, social influence, and donation intentions. Novelty: These findings will create a gap that will be evaluated for consistency in elucidating their impact on an individual's intention to donate online.
The Role of Audit Quality in the Relationship between ESG and Corporate Financial Performance Rahmatika, Fina; Rahman, Taufikur
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
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.2025.4.1.056-066

Abstract

Purpose: The purpose of this study is to determine how environmental, social, and governance performance affects financial performance and how audit quality is able to moderate the relationship between environmental, social, governance performance and financial performance in companies listed on ISSI. Methodology: The research method used is quantitative; the data in this study are secondary data accessed through the company's official website in the form of annual financial reports and sustainability reports. Sampling using the purposive sampling method and obtained a sample of 52 samples. The processing of this research data uses the EViews 12 application. Findings: The results of the study stated that environmental influences financial performance, social influences financial performance, independent board of commissioners influences financial performance, and audit committee influences financial performance. Institutional ownership influences financial performance. Audit quality as a moderating variable in the study can moderate the relationship between environmental and social factors and financial performance but failed to moderate the relationship between the independent board of commissioners, the audit committee, and institutional ownership and financial performance. Novelty: In this study, only the social aspects of GRI were used to assess social variables. and the use of the audit quality variable as a moderating variable.
Factors Affecting Peer-to-Peer (P2P) Lending Bad Debts in Java and Sumatra Zuni Nur Khasanah; Hasan Al-Banna
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
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.2025.4.1.067-080

Abstract

Purpose: This study aims to analyse the factors that influence bad debts in Peer-to-Peer (P2P) lending platforms in Jawa and Sumatra. The emergence of fintech as an alternative financing solution for the public and UMKM has created new challenges in the form of high credit risk. This study is motivated by the rapid growth of the fintech industry in Indonesia and the limited academic studies comparing credit risk based on geographical region. Methodology: This study uses monthly time series secondary data for the period January 2021 – December 2024 obtained from the OJK Fintech Lending Statistics report. This study uses the Autoregressive Distributed Lag (ARDL) method to see the short-term and long-term effects of the variables of loan amount, loan purpose (individual and business entity), and male and female debtors. Findings: The results showed that the amount of the loan did not have a significant effect on bad debts. Meanwhile, other variables have a significant effect on bad debts. Novelty: This research has novelty in terms of region; the research focuses on two regions in Indonesia, namely Jawa and Sumatra. These two regions were chosen because they have different economic characteristics of infrastructure and access to financial services.
A Bibliometric Mapping and Research Gap Analysis of Greenwashing Studies in Scopus (2012–2025) Listyorini, Inon; Sutopo, Bambang
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
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.2025.4.2.081-095

Abstract

Purpose:                                                                                                                     This paper aims to formulate research opportunities on greenwashing. It is motivated by the growing prominence of environmental issues in accounting research and the emergence of greenwashing practices, which create the impression that a company’s environmental performance is strong without requiring substantial financial investment. Method: This study employs bibliometric analysis based on 138 articles published between 2012 and 2025, sourced from the Scopus database. Frequency analysis was conducted using Microsoft Excel, with the results visualized through VOS viewer and Harzing’s Publish or Perish citation matrix. Findings: There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure. Novelty: There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure.
The Effect of Good Corporate Governance and Corporate Social Responsibility on Financial Performance with Earning Management as an Intervening Variable Munandiroh, Luluk Hasanatul; Nabila, Rifda; Afina, Khoirun Nissa
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
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.2025.4.2.096-107

Abstract

Purpose: This study examines the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance, with earnings management as an intervening variable. It provides alternative empirical evidence within the regulatory context of sharia-compliant firms. Methodology: A quantitative approach with panel data is employed. Secondary data were obtained from audited annual reports and sustainability disclosures published on company websites and the Indonesia Stock Exchange (idx.co.id). Purposive sampling identified 23 consumer goods companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020–2023. Findings: The results indicate that GCG has a negative and significant effect on financial performance, suggesting compliance costs or reduced managerial flexibility. CSR shows no effect on financial performance, implying that disclosures in ISSI firms may be symbolic. GCG positively and significantly influences earnings management, while CSR does not. Earnings management has a negative and significant effect on financial performance. Moreover, earnings management does not mediate the relationship between GCG or CSR and financial performance. Novelty: This study focuses on sharia-compliant consumer goods companies listed on ISSI, an institutional context emphasizing ethical governance, transparency, and restrictions on speculative activities. These requirements may generate distinct behavioral patterns in governance, CSR practices, and earnings manipulation, offering insights into how GCG, CSR, and earnings management interact within an ethics-based governance framework.

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