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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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Exploring Circular Solutions for Economic Growth and Decent Work: SDG 8 and Accounting Perspective Alamsyahbana, Muhammad Isa; Siregar, Juliani Sari; Antania, Livia
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.607

Abstract

This study aims to explore circular solutions for economic growth and decent work, drawing insights from SDG 8. Embracing a circular economy can promote sustainable development by decoupling economic growth from resource depletion and environmental degradation. Circular practices benefit SDG 8 by creating new job opportunities, fostering innovation, and achieving inclusive economic growth. From an accounting perspective, the study investigates how these circular economy practices impact financial reporting and cost management. By examining the costs associated with recycling, reuse, and recovery of materials and their effects on production expenses and revenues, this research connects circular economy initiatives to sustainable accounting practices. Collaboration among stakeholders - government, private sector, civil society, and the public - is vital for successful implementation. Through collective efforts, Indonesia can move towards a more sustainable and inclusive economy, prioritizing decent work opportunities and environmental responsibility. This study recommends how accounting frameworks can be adapted to reflect the economic and environmental benefits of circular practices, ensuring that financial reporting supports sustainable development goals.
The Impact of Customer Online Reviews on Purchase Decision in Vietnam: Using Brand Switching as A Mediator Nguyen, Thanh Lam; Dat, Nguyen Thanh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.609

Abstract

The rapid development of technology leads to diversification in consumer behavior. Businesses face greater competition challenges. New factors such as online customer reviews also affect consumer purchasing decisions. In order to create sustainable sales growth, businesses need to pay attention to the customer experience to reduce the percentage of customers switching to a new brand. This study incorporates these factors into the proposed model to assess their relationship. The analytical results show that the factors of customer online reviews and brand switching all impact purchase decisions.. Research is meant for businesses in general and marketers in particularly.
Do Corporate Social Responsibility, the Board of Commissioners, and Institutional Ownership Really Mean Increasing Company Value? Rahman, Arief; Fauziah, Dien Ajeng; Sanusi, Ruchan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.612

Abstract

The objective of this study was to illustrate the impact of institutional share ownership, the existence of an independent board of commissioners, and corporate social responsibility on the firm Value through the calculation of profitability as a moderating factor. The study focused on mining companies listed in the PROPER Decree of the Minister of Environment and Forestry for 2019-2022 and those that were listed during the research year on the Indonesia Stock Exchange in the same era. The research method employed utilized a deliberate sampling approach, specifically a quantitative method called purposive sampling. To test this hypothesis, a partial test (t-test), R square test, and Moderated Regression Analysis (MRA) through Eviews 12 Student software were employed. The research findings indicated that institutional ownership and corporate social responsibility have a significant impact on firm Value, while the presence of an independent board of commissioners has no significant effect on firm Value. The impact of institutional ownership and the existence of an independent board of commissioners on firm Value is moderated by profitability, but the influence of corporate social responsibility on firm Value remains unaffected
Determinants of People's Interest in Paying Zakat Ladewi, Yuhanis
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.614

Abstract

This research aims to test the influence of awareness, knowledge, and belief variables on interest in paying zakat. This descriptive and associative research surveyed Muzakki in Palembang City. The research sample of 37 respondents used in this research was drawn based on purposive sampling. The results of this research prove that knowledge, religiosity, and awareness partially influence Muzakki's interest in paying zakat. Meanwhile, trust has no effect on Muzakki's interest in paying zakat
Risk Analysis of Family Businesses and Non-Family Businesses in Pekanbaru: Comparative Study Before and During Covid-19 Al Hafizh, Muhammad; Noor, Nor Raihana Asmar Mohd
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.616

Abstract

This study aims to analyze business risks between family businesses and non-family businesses in Pekanbaru City, focusing on statistical comparisons before and during the COVID-19 pandemic. The pandemic has changed business significantly, affecting the family and non-family business sectors differently. This research uses a qualitative descriptive research approach with the data collection techniques used in this research interviews and documentation. The data is then analyzed statistically to compare business risks, including business performance indicators, finances and other factors that influence the two types of business. Comparative statistical analysis was used to identify significant differences in business risk between the two groups over the two time periods.
Measuring the Operational Effectiveness of Village Unit Cooperatives (KUD) Berkat Lestari Plasma: in Financial Performance Novian; Muwardi, Didi; Gina, Shalsa Alya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.620

Abstract

Cooperatives as business entities require appropriate performance measurements to determine their operational effectiveness. This causes cooperatives to need to analyze their financial reports in more detail. This research aims to (1) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on financial ratio analysis, (2) analyze the financial performance of KUD Berkat Lestari Plasma in 2017-2021 based on du Pont analysis. The research method used is a case study approach. The primary and secondary data are used. The research results show that the cooperative's financial performance is also relatively good in terms of financial ratios, and the du Pont analysis shows good results; ROI and ROE have reached the specified standard value. 21% in the very good category
The Sustainability of Cash Waqf Using Blockchain Technology: a Conceptual Study Anwar, Intan Fatimah; Rahayu, Syarifah Bahiyah; Yusoff, Yuslina; Lajin, Noor Faizah Mohd; Atan, Atika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.664

Abstract

This paper explores the potential of integrating blockchain technology to enhance the sustainability of cash waqf, a significant Islamic endowment supporting charitable causes. Traditional cash waqf systems are facing challenges such as opacity, accountability gaps and inefficiency. The study provides a comprehensive overview of cash waqf and blockchain technology, exploring their synergies and potential in managing cash waqf initiatives. Through a detailed examination of challenges and opportunities, the paper establishes a robust research framework incorporating experience, knowledge, and blockchain to influence cash waqf sustainability. The proposed integration includes designing a blockchain architecture, implementing a blockchain-based cash waqf system and conducting security and privacy assessments for long-term viability. Research findings show blockchain's transformative impact, demonstrating its potential to enhance transparency, reduce fraud, increase accountability, and improve overall efficiency in managing and distributing cash waqf funds. For future work, continued exploration is needed to implement and assess the proposed blockchain integration in real-world cash waqf scenarios. The effectiveness of the system should be evaluated over an extended period, considering diverse community needs and regulatory contexts. In conclusion, conceptual research lays a foundation for a more sustainable future for cash waqf in redefining the landscape of charitable activities
Factors Affecting the Level of Understanding of Sharia Accounting among Accounting Students in Riau Province Nisa Hidayati; Harkaneri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.703

Abstract

This study aims to test the hypothesis and produce evidence regarding the factors that influence the understanding of Islamic accounting among accounting and Islamic accounting students at universities in Riau Province. This study uses primary data from questionnaires distributed to accounting and Islamic accounting students at universities in Riau Province. The purposive sampling method was used in this study. The number of students who were sampled in this study was 354 students. The analysis method used to test the hypothesis was SPSS 25. The results of this study indicate that Emotional Intelligence, Teaching Style, and Learning Facilities have a significant positive effect on the understanding of Islamic accounting, but Secondary Education Background does not have a significant effect on the Understanding of Islamic Accounting.
Understanding, Sanctions, and Tax Awareness of Taxpayer Compliance with Information Systems as Moderation Variables Seftiannoor, Aulia; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.712

Abstract

This study aims to obtain empirical evidence of the influence of understanding, sanctions and tax awareness with information systems as moderating variables. The population in this study is café MSMEs registered with the Ministry of Cooperatives and SMEs as many as 61 businesses. The sampling technique used saturated sampling. The number of samples obtained was 32 respondents. The data analysis technique used is multiple linear regression. The results showed that tax awareness had a positive and significant effect on taxpayer compliance, while tax understanding and tax sanctions had no effect on taxpayer compliance. Information systems moderate the effect of tax understanding, tax sanctions and tax awareness on taxpayer compliance.
The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.

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