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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 90 Documents
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Implementing Triple Bottom Line Accounting to Transform MSME Sustainability Lubis, Nurliza; Harahap, Ainul Yusra; Faridy, Najihatul
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.v5i2.745

Abstract

This study examines the impact of the Triple Bottom Line (TBL) accounting concept on the financial performance of MSMEs in Langsa. Through quantitative analysis using regression and MANOVA, the research evaluates how TBL implementation affects net income, cost growth, and cost efficiency. Results show that TBL has a significant positive effect on net income with an R Square value of 46%, indicating that TBL explains nearly half of the variation in MSMEs' financial performance. While cost growth increases in the short term, consistent with the initial expenses of sustainable practices, TBL leads to cost efficiency improvements over time, with an R Square of 27.4%. MANOVA results confirm that TBL simultaneously affects all three financial variables significantly. The findings support the hypothesis that TBL implementation enhances both financial sustainability and long-term business success for MSMEs, balancing profitability, social responsibility, and environmental stewardship
Application of Islamic Accounting Profit-Sharing System in Mudharabah Savings Program Based on Fairness Arief, Arief rahman; Fitriyah, Lailatul; Syafii; Ajeng Fauziah, Dien
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.v5i2.790

Abstract

This study examines the application of the Islamic accounting profit-sharing system in mudharabah savings programs, focusing on how fairness is ensured between depositors and financial institutions. Islamic finance operates on principles of justice, equity, and transparency, emphasizing profit-and-loss sharing instead of guaranteed returns. Using a qualitative case study approach, data were collected through interviews with bank managers, surveys of depositors, and analysis of financial disclosures from Islamic banks. Findings indicate that a predetermined profit-sharing ratio upholds fairness by setting clear expectations for both parties, while transparency in financial reporting enhances depositor trust. However, depositor perceptions of fairness are influenced by the clarity and accessibility of financial disclosures, underscoring the need for simplified reporting and educational support to improve understanding of mudharabah profit-sharing mechanisms. Practical implications include recommendations for Islamic banks to improve transparency, adopt standardized reporting practices, and establish educational initiatives. Limitations include a regional focus and reliance on qualitative data, with future research suggested to broaden the sample, utilize a mixed-methods approach, and explore comparative analyses with other Islamic finance products. This study contributes to the understanding of fairness in Islamic profit-sharing and provides actionable insights to strengthen depositor confidence in mudharabah savings programs
Exploration of the Use of Management Accounting Systems in Improving the Financial Performance of Small And Medium Enterprises in Lhoksukon District Dora, Moulinda; Damanik, Janner
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.833

Abstract

This study aims to explore the application of Management Accounting System (MAS) in improving the financial performance of Small and Medium Enterprises (SMEs) in Lhoksukon District, North Aceh. MAS is a system designed to assist in more structured financial management, including planning, controlling, and decision-making based on accounting data. Although MAS has been proven to improve financial transparency and operational efficiency, its application in Lhoksukon is still very limited. This study uses a qualitative approach with in-depth interviews and direct observation of 100 MSMEs’ engaged in the trade, livestock, and small industry sectors, as well as village government officials. The results of the study show the application of the Management Accounting System (MAS) in MSMEs’ in Lhoksukon District. Of the 100 MSME actors interviewed, only 31 have adopted SAM, with the trade and small industry sectors showing a higher adoption rate than the agriculture and livestock sectors. Although MAS has been proven to improve the efficiency of financial management, many MSME actors still use manual recording due to limited knowledge, implementation costs, and time for training. These findings indicate the need for further support to educate MSMEs’ about the benefits of MAS and provide broader access to training.
The Application of Artificial Intelligence in Accounting Reporting within the Banking Sector Sibagariang, Ricardo Parulian
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.878

Abstract

Artificial Intelligence (AI) has emerged as a significant innovation supporting digital transformation in the banking sector. In the context of financial reporting, AI offers effective solutions to enhance efficiency, accuracy, and transparency in the reporting process. This study aims to analyse the role of AI in supporting financial reporting in the banking sector, including its benefits and the challenges faced. Using a literature review approach, this research reveals that AI technology enables banks to automate routine tasks, detect anomalies in financial reports, and provide predictive data to support strategic decision-making. However, the implementation of AI also presents challenges such as the need for substantial investment, system integration with existing infrastructure, and compliance with regulations. This study concludes that the application of AI has the potential to revolutionize financial reporting practices, providing significant competitive advantages while driving efficiency and security in banking operations.
The Effect of Capital Structure and Liquidity on Earnings Growth with Dividend Policy as A Moderating Variable Aqila, Alfiana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.937

Abstract

This study aims to analyze the effect of capital structure and liquidity on profit growth with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a quantitative approach. The type of data used is secondary data in the form of audited annual financial statements. The sampling technique used is purposive sampling based on certain criteria, resulting in 38 companies as the sample with a research period of 3 years, so the total sample used in this study is 114. The data analysis technique used is Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that capital structure has a negative effect on profit growth, while liquidity does not affect profit growth. In addition, dividend policy moderates the effect of capital structure on profit growth. However, dividend policy does not moderate the effect of liquidity on profit growth.
The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership Elisa; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Koroy, Tri Ramaraya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.939

Abstract

This study aims to analyze the effect of tax avoidance and earnings management on the cost of equity capital, with managerial ownership as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach using secondary data derived from audited annual financial statements. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total of 55 companies that met the data completeness requirements. The variables in this study include tax avoidance (measured by the Effective Tax Rate), earnings management (measured using the Modified Jones Model 1995), cost of equity capital (measured using the Capital Asset Pricing Model), and managerial ownership (measured by the proportion of managerial shareholding). The data were analyzed using the Moderated Regression Analysis (MRA) technique with the assistance of SPSS software. The findings indicate that tax avoidance positively affects the cost of equity capital. Meanwhile, earnings management has a negative effect on equity capital costs. Managerial ownership moderates the relationship between both tax avoidance and earnings management on the cost of equity capital.
Assessing the Financial Performance of PT Jaya Konstruksi Manggala Pratama Tbk: a Perspective of Agency Theory Nasution, Narach Larasati
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.940

Abstract

This study aims to analyze the financial performance of PT Jaya Konstruksi Manggala Pratama Tbk from 2021 to 2024 using trend analysis and agency theory as the theoretical framework. In the context of modern business, the agency problem arises due to conflicts of interest and information asymmetry between managers (agents) and shareholders (principals). Financial trend analysis serves as a tool to evaluate how well management has performed in enhancing the company’s value and achieving operational efficiency. The study employs a descriptive quantitative approach with secondary data obtained from audited financial statements published by the Indonesia Stock Exchange and the company’s official website. The findings reveal that while the company showed improvements in equity growth and a reduction in liabilities, there was a notable decline in total assets and profitability in 2024. These fluctuations suggest potential inefficiencies in operational strategy. From the agency theory perspective, the management demonstrated efforts to align their actions with shareholder interests, particularly through consistent equity increases and profitability in recent years. However, the decline in income and earnings in the final year signals the need for stronger oversight and better incentive mechanisms. This research contributes to a deeper understanding of how agency theory can be applied in evaluating corporate financial performance and governance practices in the Indonesian construction sector.
Exploring Financial Management Behavior of Higher Education Students in South Kalimantan Asiah, Antung Noor; Nastiti, Rizky; Syahdan, Saifhul Anuar; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.964

Abstract

In this technologically advanced world, it is essential for students to develop the competence to manage their financial behavior, especially in the context of utilizing financial technology applications for effective financial decision-making. This study examines the effects of financial education, digital financial management, and lifestyle on the Financial Management Behavior of higher education students in South Kalimantan. Employing a quantitative research methodology, data were collected through a structured survey administered to 132 economics major students across the region. The results indicate that financial education exerts a significant positive influence on students’ financial planning, saving, and budgeting behaviors. However, digital financial literacy, while positively associated with increased financial control and decision-making efficiency, in this study demonstrates no statistically significant influence on Financial Management Behavior. Moreover, lifestyle factors, particularly consumption habits and social norms, are found to have an effect on Financial Management Behavior. These findings underscore the multifaceted nature of financial behavior among young adults and highlight the critical role of educational and technological interventions in promoting sound financial practices within the context of higher education in South Kalimantan.  
Analysis of Revenue Recognition Practices in Trading Companies on The IDX: A Study of Compliance with Psak 115 Zhaharah, Nur Azizaini
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.965

Abstract

This study aims to examine the implementation of revenue recognition practices in two large retail companies listed on the Indonesia Stock Exchange, namely PT Ramayana Lestari Sentosa Tbk and PT Matahari Department Store Tbk, and to assess the extent to which these practices are by the provisions of PSAK 115 concerning revenue from contracts with customers. This study uses a qualitative descriptive method, with data obtained through documentation from the official BEI website. The analysis is carried out based on five stages of revenue recognition under PSAK 115, namely contract determination, determining performance obligations, determining sales and purchase prices, allocating prices to obligations, and recognizing revenue. The results of the study indicate that both companies have implemented revenue recognition in general per PSAK 115, both in terms of direct sales and revenue from consignment goods and rental of business space.
Factors that Influence Auditor Decisions: Ethics, Experience, and Culture with Materiality as an Intervening Variable Ladewi, Yuhanis
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.970

Abstract

This study aims to determine and analyze the effect of professional ethics, auditor experience, and organizational culture on auditor decision-making, considering the level of materiality as an intervening variable at the Supreme Audit Agency of the Republic of Indonesia, Representative of South Sumatra. Data was obtained from a questionnaire distributed to auditors working at the Badan Pemeriksa Keuangan. The results of this study indicate that professional ethics and auditor experience affect materiality level considerations. Organizational culture has no significant effect on materiality level considerations, professional ethics, and materiality level considerations have a significant effect on auditor decisionmaking, and auditor experience and organizational culture have no significant effect on auditor decision-making.

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