cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Zul Azmi
Contact Email
zulazmi@umri.ac.id
Phone
+6281371623199
Journal Mail Official
ijtar@jurnal.adai.or.id
Editorial Address
Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
Location
Kota batam,
Kepulauan riau
INDONESIA
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
 1   2   3   4   5 
The Influence of Student Knowledge and Awareness Sharia Insurance on Interest To Buy Insurance Sharia Personal Accident Sahri Aramiko; Zuhrinal Zuhrinal; Nursantri Yanti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.529 KB)

Abstract

Sharia personal accident insurance is protection against all risks of a person resulting in death and accidents to that person. In their daily activities, students face many risks, such as traveling from home to campus that experiences a disaster or unwanted events that result in serious injuries and hinder students in their activities. The purpose of this study is to find out whether knowledge and awareness have a significant and simultaneous effect on the interest of Sharia Insurance students at FEBI UIN SU to buy sharia personal accident insurance products. This study uses a quantitative approach by conducting t-test and F-test. This study uses multiple regression analysis. The variables used in this study are knowledge and awareness and buying interest to buy Sharia personal accident insurance. The results of this study indicate that the knowledge coefficient has a partial effect on buying interest in sharia personal accident insurance products. The coefficient of awareness partially affects the interest in buying sharia personal accident product. There is a significant influence of knowledge and awareness on interest in buying sharia personal accident insurance products.
Financial Performance Analysis On PT. Asuransi Jiwa Syariah Bumiputera Ahmad Riyadi Siregar; Sugianto Sugianto; Laylan Syafina
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.202 KB)

Abstract

The method used in writing this research uses a quantitative method. In analyzing and processing data using the financial ratio method, namely by calculating the profitability ratios (ROA, ROE, and NPM) and liquidity ratios (Current Ratio, Quick Ratio and Cash Ratio). The purpose of this study is to utilize insurance financial ratio analysis,  to access the financial condition of PT. AJS Bumiputra available at www.bumiputrasyariah.co.id during the 2016-2019 period, and to compare the financial statements of PT. AJS Bumiputra from 2016 so that it can be seen the change in value that occurs, whether it is an increase or a decrease. Based on the research results, it can be concluded that the financial condition of PT. AJS Bumiputra based on this research not from www.bumiputrasyariah.co.id. The profitability ratio is categorized as poor because the ROA, ROE and NPM values ??are still in a minus condition, and the company has not been able to generate profits from all company assets. However, the liquidity ratio is categorized as good, because the values ??of the CR, Quick Ratio and Cash Ratio are still in a safe condition, meaning that the company is still able to pay/cover all short-term debts/liabilities. The comparison of the value of the asset component during the 2016-2019 period tends to fluctuate. Compared to the average assets of the sharia insurance industry in Indonesia, the assets owned by PT. AJS Bumiputra still has to be improved again in order to continue to compete in the midst of the development of the sharia insurance industry in Indonesia.
Prediction Orientation: The Role of Good School Governance and Internal Control Systems in Moderating the Influence Between Proactive Fraud Audits on Fraud Prevention Edy, Irwan Christatnto; Marsono, Shandy; Sri Haryanti, Setyani
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 (244.568 KB) | DOI: 10.54951/ijtar.v3i1.148

Abstract

The study aims to test predictive models about the effect of proactive fraud audits on fraud prevention moderated by internal control systems and good school governance. The research was conducted with the object of employees managing school operational assistance (BOS) funds at Wonogiri High School Indonesia. Method of data collection by purposive sampling. Data retrieval techniques with questionnaires. Data analysis with SEM-PLS. The results found that 1) Proactive Fraud Audit negatively affects fraud prevention, 2) Internal control systems moderate negative influences on the connectedness between proactive fraud audit to fraud prevention, 3) Good school governance moderates positive influence on the connectedness between proactive fraud audit to fraud prevention. The findings of this study provide practical benefits for schools to minimize fraud efforts in bos fund management
The Effect of Internal Control, Utilization of Technology, Compliance with Legislation Regulations on the Performance Accountability of Government Agents (Case Study of Dairi Regency BPKAD) Purba, Sahala; Nainggolan, Arison; Gaol, Edi Ray Lumban
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 (216.398 KB) | DOI: 10.54951/ijtar.v3i1.159

Abstract

This study aims to determine whether the Effect of Internal Control, Utilization of Technology, Compliance with Laws and Regulations, either partially or simultaneously, has an effect on the Performance Accountability of Government Agencies (Case Study of BPKAD Dairi Regency). The population in this study were 42 respondents. Samples using purposive sampling. Respondents are all employees of the Regional Asset Finance Agency of Dairi Regency. Based on the data analysis process, the classical assumption test was carried out first and then the hypothesis testing was carried out. The statistical method used is multiple regression analysis. The results of this study indicate that simultaneously Internal Control, Utilization of Technology, Compliance with Laws and Regulations together have a significant positive effect on the Performance Accountability of Government Agencies. Partially, Internal Control has a positive and insignificant effect on the Performance Accountability of Government Agencies, the Utilization of Technology has an insignificant positive effect on the Performance Accountability of Government Agencies, Compliance with Laws and Regulations has a significant positive effect on the Performance Accountability of Government Agencies.
The Implementation of Springate, Altman, Grover and Zmijewski Models in Measuring Financial Distress Supitriyani, Supitriyani; Astuti, Astuti; Azwar, Khairul
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 (351.71 KB) | DOI: 10.54951/ijtar.v3i1.169

Abstract

Companies that have improved company performance will have good prospects in the future. In addition, the company also needs some good strategy and planning to stay afloat in running its business. One of the strategies carried out by the company is to avoid the occurrence of a level of financial difficulties (financial distress). The goal of the study was to determine bankruptcy predictions and find out the most accurate methods for measuring bankruptcy among Springate, Altman, Grover and Zmijewski models. The data collection techniques used are documentation techniques while the data analysis techniques used are qualitative descriptive analysis techniques and comparative analysis techniques. The results showed that there was a predictive difference between Springate, Altman, Grover and Zmijewski models in predicting bankruptcy (financial distress). The Altman model is the most accurate prediction model in predicting bankruptcy with the highest degree of accuracy which then continued the Springate model, Grover model and finally the Zmijewski model. The renewal of previous research is to use four methods of predicting bankruptcy at once, different research objects and times from previous researchers
Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic Rahman, Holilur; Aulia, Fena Ulfa; Fadilah, Fadilah
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 (242.699 KB) | DOI: 10.54951/ijtar.v3i1.236

Abstract

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are variable X and variable Y, which includes variable X (independent variable) namely Non Performing Financing (X1) and Efficiency (X2). Variable Y (dependent variable) is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.
Factors Affecting Company Value in Agricultural Anam, Hairul; Kusumawati, W
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 (247.883 KB) | DOI: 10.54951/ijtar.v3i1.275

Abstract

The Influence of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value in Plantation Subsector Agricultural Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.This study aims to examine the effect of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value. The samples of this research were 6 plantation subsector agricultural companies which were listed on the stock exchangeIndonesiaselected using purposive sampling method during the 2015-2019 study. The analytical method used in this research is multiple linear regression. Based on the test results, it is concluded that profitability affects firm value, firm size affects firm value, dividend policy affects firm value, inflation affects firm value, and interest rates affect firm value.
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Anuar Syahdan, Saifhul; Abdul Rahman, Rahayu; Nastiti, Rizky; Ruwanti, Gemi; Norbaiti, Norbaiti
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 (214.472 KB) | DOI: 10.54951/ijtar.v3i1.291

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Determinants of Liquidity, Profitability, Debt Policy, and Dividend Policy towards The Recovery of Sharia Stock Company Value Silaen, Musa Fernando; Supitriyani, Supitriyani
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (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 (303.265 KB) | DOI: 10.54951/ijtar.v3i2.373

Abstract

The purpose of this study is to find out the picture of liquidity, profitability, debt policy, dividend policy and company value, as well as to determine the determination between liquidity, profitability, debt policy, dividend policy in recovering company value both simultaneously and partially. This research uses qualitative descriptive analysis methods as well as quantitative descriptive analysis. Hypothesis test with simultaneous test (Test F), the results were obtained that liquidity, profitability, debt policy and dividend policy have a significant effect on the company's value in the Jakarta Islamic Index Company. Hypothesis test with partial test (Test t), it was obtained that liquidity and debt policy have an insignificant effect on company value, while profitability and dividend policy have an effect and significantly affect the company's value on the Jakarta Islamic Index. Companies should be able to pay attention to the company's ability to generate profits and optimize the use of external financing (debt management) and the company should be more optimal in distributing profits to shareholders or saving profits owned to invest them in the future. In addition, companies should also better understand business conditions such as the company's strengths and opportunities to make a profit and be able to increase the value of the company in the future.
The Effect of Size, Market Risk, Operational Risk, Liquidity Risk, and Credit Risk on Profitability in Banks in the KBMI 3 AND KBMI 4 Categories For The 2017-2021 Putro, Muhamad Tri Saputro; Rachman, Nur Hadiyazid; Al-Azizah , Ummu Salma
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (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 (255.361 KB) | DOI: 10.54951/ijtar.v3i2.378

Abstract

This study aims to analyze the effect of firm size, market risk, operational risk, liquidity risk, credit risk on banking profitability in the category of KBMI 3 and KBMI 4 for the 2017-2021 period. The method used is quantitative. The data processing technique used Eviews 12, namely statistical analysis and panel data regression analysis. The data is taken from financial reports at OJK and bank websites. The results obtained from this study are that the panel data regression calculation used in this study, the Fixed Effect Model (FEM) is the best model compared to other models. Partially the size value has an influence on profitability, NIM (Net interest Margin) has an influence on profitability, BOPO (Operating Costs and Operating Income) has no effect on Profitability, LDR (Loan To Deposit) has an influence on Profitability, NPL (Non Performing Loans) ) has no effect on Banking Profitability in Indonesia. And simultaneously Size, NIM, BOPO, LDR, NPL have an influence on Banking Profitability in Indonesia.

Page 3 of 8 | Total Record : 76

 1   2   3   4   5 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May) Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR) Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR) Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR) Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR) Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR) Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR) Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR) Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR) Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)