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Zul Azmi
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Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 27745643     DOI : https://doi.org/10.54951/ijtar
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 76 Documents
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Public Debt and Economic Growth: Is There Any Causal Effect? An Empirical Analysis With Structural Breaks and Granger Causality for Jordan Omar Kasasbeh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Public debt in Jordan raised because of fiscal expansions. This study investigates whether public debt contributed to the economic growth in Jordan over the period 1980 to 2020. It also investigates whether other indicators of the debt burden, such as external debt service, budget expenditure, and budget deficit, have an influence on economic growth. The results of this study are harmonic with the extant literature that found an inverse relationship between debt burden and growth. The study found that the public debt over time has a negative impact on GDP
Sharia Compliance and Islamic Corporate Governance in The Islamic Bank in Indonesia Mellya Embun Baining; Novi Mubyarto; Nurjanah Nurjanah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was conducted to examine the effect of Sharia Compliance and Islamic Corporate Governance on indications of fraud in Islamic Banks in Indonesia for the 2015 2019 period. Sharia Compliance with the proxies of Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance Ratio and Islamic Corporate Governance are independent variables. And fraud on Islamic Banks is the dependent variable used in this study.The populations used in this study were all Islamic Commercial Banks (BUS) registered with the Financial Services Authority in the period 2015 to 2019. The sample in this study used the method. Purposive sampling. In this study there were 11 Islamic Banks with a research period of 5 years and the sample used in this study amounted to 41 after being transformed into semi logs and Generalized Least Square (GLS). In this study using multiple regression analysis method, panel data is processed using Eviews 10 and Microsoft Excel 2016. The results of this study show that the Islamic Income Ratio has no effect on Fraud, Profit Sharing Ratio has a negative effect on fraud, the. Islamic Investment Ratio has a positive effect Fraud, Zakat Performance Ratio not affect Fraud in Islamic Banks. variable is Islamic Corporate Governance not affect Fraud in Islamic Banks.
Analysis of The Implementation of Tax Planning in Efforts to Save Corporate Income Tax Expense in PT GMT year 2017 Ening Budi Herwati; Ratih Kumala
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Tax planning is the first step in tax management. Tax management is a means to meet tax obligations well, but the amount of tax paid can be reduced to a minimum to obtain the expected profit. This research aims to analyze the implementation of tax planning conducted by PT GMT. The research approach used by the authors is descriptive qualitative. This research result is expected to provide information and suggestion for PT GMT that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT GMT could efficient payable tax expense. And company could save amounted to Rp.18.231.325,- from previous total payable tax.
The Effect of Discipline and Work Environment on Employee Productivity of Palm Oil Factory (PKS) of PT. Perkebunan Nusantara V Sei. Rokan, Pagaran Tapah Subdistrict, Rokan Hulu Regency, Riau Putriana; Chalif Ahmad Sahputra
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

There are problems that affect the work productivity of the employees of PT Perkebunan Nusantara V Sei Rokan, Pagaran Subdistrict, Tapah, Rokan Hulu Regency, Riau. Thus, this study aims to analyze the effect of discipline and work environment on employee productivity. The quantitative method with the SPSS analysis tool was employed in this study. 111 employees of the Palm Oil Mill (Pabrik Kelapa Sawit, abbreviated as PKS) of PT Perkebunan Nusantara V Sei Rokan, Pagaran Subdistrict, Tapah, Rokan Hulu Regency, Riau, selected using random sampling procedures, were involved in this study. The results showed that there was an effect of work discipline on employee work productivity; there was no influence of the work environment on employee work productivity; simultaneously, discipline and work environment had an effect on employee work productivity. 65.1% of work productivity can be explained by discipline and work environment while the rest was influenced by other factors. The company should pay attention to and improve things related to the work environment that might make employees feel comfortable and calm at work to increase employee work productivity.
Conception Of Sharia Accounting Trie Nadilla; Lilis Maryasih; Muhammad Syafril Nasution
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.
The Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value: (Empirical Study Sub-Sector Companies on Food and Beverage and Sub-Sector Companies on Cosmetic and Household Listed on Indonesia Stock Exchange Period 2015-2019) Felisita Ferdinanda; Rilla Gantino
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value of Empirical Study Companies in Food and Beverage and Cosmetics Sub-Sector Manufacturing Companies and Households Listed on the Indonesia Stock Exchange in 2015-2019. The method used in this study is non probability sampling or saturated sample technique. The number of samples used in this study was 19 food and beverage companies and 5 cosmetic and household companies, bringing the total sample to 24 companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. A data type is secondary data sourced from financial statements and annual reports. The data analysis method used is multiple linear regression analysis. Hypothetical test results show that simultaneously Profitability, Solvency and Firm Size have a significant impact on the Firm Value. Partial profitability has a significant and positive effect on the Firm Value in food and beverage sub-sector companies, while Profitability has no effect on the Firm Value in cosmetic and household sub-sector companies. Solvency has a significant and positive effect on the Firms Value in food and beverage sub-sector companies and cosmetic and household sub-sector companies. The Firm size has no significant effect on the Firm Value in food and beverage sub-sector companies and cosmetic and household companies.
Impact of ISO 9001 Quality Management System Implementation on Organizational Quality Culture and Employee Performance Saifhul Anuar Syahdan; Mujennah; Budi Artinah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

In order to increase market share an organization is faced with the challenge of improving quality and flexibility, especially for universities. The quality management system has internationally qualified quality standards according to ISO 9001. The quality culture itself can be measured through employee performance.  The author wants to know the influence of quality management system ISO 9001;2015 which refers to Permen Ristek Dikti No. 44/2015 on the culture of quality and performance of employees at universities in Banjarmasin. This study uses quantitative method with purposive sampling sample selection method. The data collection of this study using questionnaires sent a number of 75 questionnaires at universities in Banjarmasin. The data in this study were analyzed using multiple regression statistics with the help of SPSS. Based on the results of the study concluded that the element of quality management system consisting of organizational commitment, the application of procedures positively affect the culture of quality and performance of employees in the organization, the better the commitment of employees in the organization will improve the culture of quality and performance of employees in the organization. The implementation of procedures is the main requirement in the ISO quality management system, so that the existence of Standard Operational Procedures in organizational activities will build a culture of quality and improve the performance of employees in the organization. This suggests that iso 9001:2015 quality management system can foster a culture of organizational quality and improve employee performance.
The Influence of Intellectual Models on Corporate Values With Financial Performance as Intervening Variables Hairul Anam; Verlia Justine Prabowo
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study attempts to analyse the influence of intellectual capital on firm value with financial performance as an intervening variable. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses purposive sampling with a total sample of 46 companies. Analysis of the data used is path analysis. The results of this study indicate that Value Added Employed Capital (VACA) and Structural Capital Value Added (STVA) support financial performance, Value Added Human Capital (VAHU) does not support financial performance, The  Value Added Capital Employed (VACA) does not affect with the value of the company, the Value Added Human Capital (VAHU) and the Structural Capital Value Added (STVA) affect the value of the company. Financial performance mediates the relationship between intellectual capital and firm value.
Accounting Information System for Room Rental Income Trends Using the Common Size Method at Grand Dian Boutique Hotel Cirebon Suwandi, Suwandi; Nas, Chairun; Noviyanti, Kiki
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.084 KB) | DOI: 10.54951/ijtar.v3i1.114

Abstract

The purpose of this study is to design an accounting information system for Room Rental Income Trends Using the Common Size Method at Grand Dian Boutique Hotel Cirebon, so that management can find out the rental income of each hotel room. The research method used is the waterfall method, where this method can explain the research steps systematically and sequentially in building an application. The object of this research is the Grand Dian Boutique Hotel Cirebon. The results of this study are an accounting information system application that can make room rental payment data, analysis of hotel room rental income using the common size method and report on hotel room rental income trends.
What Derives Economic Growth at State Level? The Role of Personal Income Tax, VAT, Federal Allocation And Debt Emmanuel John Kaka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

ABSTRACT  The main aim of the study is to assess the impact of personal income tax, Value Added Tax, debt and federal allocation on economic growth at state level in Nigeria. Expo factor research design was used. Secondary data were collected from Central Bank of Nigeria statistical bulletin and Debt Management office and Bureau of statistics from 1960 to 2019. Ordinary Least Square multiple regression method was used in data analysis. The results of the study showed that domestic debt and total expenditure where discovered to be positive and to have a significant influence on Gross Domestic Product. Similarly, foreign debt was also discovered to be positive and statistically significant on Gross Domestic Product. While, Value Added Tax was discovered to be positive and have insignificant effect on Gross Domestic Product. While, Personal Income Tax, federation account is discovered to be negative and the relationship between them are also not statistically significant and so the impact of Personal Income Tax and federation account are weak. The study concluded that most of the developmental activities that leads to the growth of Gross Domestic Product are being funded through debt (both domestic debt and foreign debt).

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