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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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The Moderating Role of Religiosity and Ethics Education on The Relationship Between Fraud Diamond Dimensions and Machiavellian Traits in Academic Fraud Waworuntu, Rizky Kurniawan; Yudhi Fahrianta, Riswan; Ramaraya Koroy, Tri; Yafiz Syam, Akhmad
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1166

Abstract

This study investigates the influence of the fraud diamond elements and Machiavellian traits on academic fraud, with religiosity and ethics education serving as moderating variables. Primary data were collected through questionnaires from 192 undergraduate students at the Institut Bisnis & Teknologi Kalimantan and Universitas Lambung Mangkurat. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that rationalization, capability, and Machiavellianism have significant effects on academic fraud, while pressure and opportunity do not. However, the patterns vary across institutions, highlighting that the influence of preceding factors is contextual. Furthermore, both religiosity and ethics education fail to serve as consistent and effective preventive measures, suggesting that these values have not been fully internalized by students. This study contributes by revealing the nuanced and contextual nature of factors leading to fraud and the limitations of conventional value-teaching methods in higher education.
The Influence of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as a Mediating Variable Fitriya, Novi Rahma; Ernawati, Sri; Syahdan, Saifhul Anuar; Syam, Akhmad Yafiz
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1167

Abstract

This study aims to analyse the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study uses a purposive sampling method. This study includes non-cyclical industries on the Indonesia Stock Exchange for the period 2020-2023, with a population of 23 companies and a sample size of 125. The data were analysed and hypotheses tested using the Structural Equation Modelling Partial Least Squares (SEM-PLS). The findings of this study indicate that profitability, leverage and firm size have positive influences on firm value. Dividend policy has a significant direct effect on firm value. However, the indirect effect of independent variables through dividend policy was not significant.
Application of Good Corporate Governance Principles Based on Catur Purusa Artha in Village Credit Institutions Pramuki, Ni Made Wisni Arie; Andayani W, Rai Dwi; Yuliantari, Ni Putu Yeni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1183

Abstract

This study aims to comprehensively describe the application of the principles of Good Corporate Governance (GCG) based on the local cultural values of Catur Purusa Artha in the management of Village Credit Institutions (VCI) in Kerobokan Traditional Village, Bali. This study uses a qualitative descriptive approach with a single case study, involving the main informants such as the Customary Village, the Head of VCI, and the Internal Supervisory Agency as primary data sources. Data was collected through structured in-depth interviews based on indicators of transparency, accountability, responsibility, independence, and fairness according to GCG standards, contextualized with Balinese Hindu teachings through the concept of Catur Purusa Artha (dharma, artha, kama and moksa). The data analysis follows the Miles & Huberman interactive model with the stages of data reduction, data presentation, and conclusion verification. The results of the study revealed that most of the GCG principles have been effectively implemented in VCI Kerobokan with the integration of local cultural values as the foundation of operational ethics. Transparency is realized through information disclosure in customary village meetings; accountability is carried out by internal supervisory bodies; Independence is enforced through a collective consensus mechanism; fairness is reflected in the credit policy of small business priorities; and social responsibility based on dharma and moksa as moral guidelines for institutional managers. However, there are significant obstacles in the remuneration system that are not fully fair and transparent according to individual contributions and limitations in the socialization of work plans to all indigenous capital owners due to limited human resources and communication media.
Assessing Financial Performance Through Ratio Analysis: A Study on PT Unilever Indonesia Tbk Buulolo, Florentina; Nopiana, Puspita Rama
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1190

Abstract

The purpose of this research is to analyze financial performance using liquidity ratios (Current Ratio and Cash Ratio), solvency (Debt to Assets Ratio and Debt to Equity Ratio), profitability (Return on Investment and Return on Equity), and activity (Asset Turnover and Fixed Asset Turnover) at PT Unilever Indonesia Tbk. for the period 2019–2024. The research method used is a quantitative descriptive method, which explains and provides an overview of a phenomenon from numerical data listed in the financial statements for 6 consecutive years. The results of the study indicate that PT Unilever Indonesia Tbk. has excellent profitability and asset efficiency, this can be seen from the ROI, ROE, TAT, and FAT values that are above industry standards. However, in terms of liquidity, the Current Ratio is below standard, even though the Cash Ratio is very high. This is due to sufficient cash capacity to meet short-term obligations. Meanwhile, a high solvency ratio indicates the company dependence on debt, so financial risks need to be managed more carefully. This research provides an empirical picture of the strengths and weaknesses of the company financial performance and can be the basis for management strategies in optimizing capital structure, increasing liquidity, and maintaining asset efficiency in a sustainable manner.
Measuring the Resilience of Indonesian Islamic Bank Through the RGEC Model Azhar, Iqlima; Rizka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1192

Abstract

The purpose of this study is to assess the health of Islamic commercial banks using the RGEC technique, which comprises Risk Profile, Good Corporate Governance, Earnings (Rentability), and Capital. Methods of this study employ a quantitative approach based on secondary data from Islamic Commercial Bank financial reports spanning 2015-2024. In this study, descriptive analysis with the RGEC approach was utilized to determine the health of banks. According to the study's findings, the health of Islamic Commercial Banks from 2015 to 2024 has a composite rating of 1 (PK - 1), placing them in the "Very Healthy" category. The NPF ratio is used to analyze the health of Islamic Commercial Banks for the 2015-2024 period, and it ranks one in the extremely healthy group. The assessment of the health level of Islamic Commercial Banks for the period 2015-2024 on the GCG (Good Corporate Governance) aspect using the Self Assessment ratio places them second in the healthy category. The ROA ratio is used to analyze the health of Islamic Commercial Banks for the period 2015-2024 on the Earning (Profitability) component, and it ranks 1 in the very healthy category. The CAR ratio is used to analyze the capital adequacy health of Islamic commercial banks for the period 2015-2024, and it ranks 1 in the extremely healthy category. Implication of this research is that Islamic banks can be categorized as "very healthy" in the 2015-2024 period, thus supporting the theory that the Islamic-based financial system has high resilience to the economic pressure.
Integration of ESG and Sharia Principles in Sri Sukuk: Challenges and Opportunities Towards a Sustainable Financial System Dewi, Ratna Sari; Hidayat, Toni; Munawarah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1193

Abstract

This study aims to analyze the challenges and strategic opportunities for developing SRI Sukuk to support the sustainability of the Islamic financial system in Indonesia. The research method uses a descriptive qualitative approach with literature analysis of reputable international journals and national journals accredited by Sinta 1 and 2. The results show that although SRI Sukuk faces several challenges, such as limited global standards, low investor literacy, high certification costs, and a lack of social impact indicators, there are significant strategic opportunities. These opportunities include regulatory and public policy support, increasing demand from global institutional investors, synergy with the SDGs agenda and the Indonesian Islamic Economic Masterplan, the adoption of digital technology and Islamic fintech, and increasing sustainable financial literacy. This study concludes that SRI Sukuk has the potential to be a key driver of the transformation of the Islamic financial system towards green finance that is inclusive, transparent, and oriented towards the welfare of the people
Performance Management in Practice: How Levers of Control and Autonomous Motivation Affect Work Role Performance Nagari, Anake; Sirait, Afni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1196

Abstract

This research explores how the practice of management control systems shapes employees’ motivation and performance. It evaluates an integrated model of self-determination theory, the levers of control, and the work role performance framework. Data were collected via an online survey involving 333 employees in Indonesia from diverse sectors, and the analyses relied on structural equation modeling and ANOVA. The results indicate that using belief control systems or interactive control systems on their own, as well as combining diagnostic and interactive controls, enhances autonomous motivation. Conversely, boundary control systems and diagnostic control systems, when used independently, are associated with lower autonomous motivation. Autonomous motivation, in turn, contributes positively to work role performance, which covers proficiency, adaptivity, and proactivity. The study also finds that autonomous motivation serves as a partial mediator between the use of interactive controls, joint use of diagnostic and interactive controls, and work role performance. The findings emphasize the value of thoughtfully designing management control systems to support stronger motivation and better performance outcomes, and they highlight the importance of examining work role performance as a broader indicator of effectiveness, particularly in dynamic and interdependent work settings.
Analysis of Participatory Accounting System Transformation in Strengthening Risk Management and Regulatory Compliance in Village-Owned Enterprises (BUMDes) Meikhati, Ety; Sundari; Oktaviani, Intan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1200

Abstract

This study investigates the transformation of participatory accounting systems and their role in strengthening risk management and regulatory compliance within Village-Owned Enterprises (BUMDes). Many BUMDes still face limitations in financial governance capacity, weak internal controls, and inconsistent fulfillment of regulatory requirements. Participatory accounting, characterized by transparency, collaborative decision-making, and stakeholder engagement, is introduced as a strategic mechanism for improving financial accountability. Using a mixed-methods approach, this research integrates qualitative interviews, field observations, and document analysis with quantitative measurement of risk management and compliance indicators before and after the accounting transformation. The findings reveal that the participatory accounting transformation significantly enhances the accuracy and reliability of financial reporting, reinforces internal control mechanisms, and improves the identification, assessment, and mitigation of operational and financial risks. In addition, the transformed system increases regulatory compliance, particularly in standardized financial reporting, procedural adherence, and audit preparedness. This study concludes that participatory accounting constitutes a critical driver of resilient financial governance and promotes long-term accountability and sustainability of BUMDes. The results provide practical implications for policymakers, village governments, and BUMDes managers in designing adaptive accounting systems that foster transparency, stakeholder participation, and compliance with national regulations.
The Influence of Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable Hayati, Nururl; Syahdan, Saifhul Anuar; Fahrianta, Riswan Yudhi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1202

Abstract

This study aims to examine the influence of trust in the government on tax compliance with perceptions of tax fairness as a mediating variable. The research used a quantitative method. The data used are primary, obtained directly from respondents’ responses to the distributed questionnaires. The population in this study consists of MSME taxpayers in the Food and Beverage sector in the City of Banjarmasin. The sampling technique employed is non-probability sampling, specifically convenience sampling. The research sample consists of 100 taxpayers. The results indicate that trust in the government has a positive effect on perceptions of tax fairness and tax compliance; perceptions of tax fairness have a positive impact on tax compliance; and perceptions of tax fairness mediate the relationship between trust in the government and tax compliance
The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable Asah, Antung Noor; Syahdan, Saifhul Anuar; Boedi, *, Soelistijono; Ernawati, Sri; Ruwanti, Gemi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1203

Abstract

This study aims to examine the influence of human resource competence on the quality of financial statements, with internal control systems as a mediating variable. The research was conducted using a quantitative method. Primary data were utilized, obtained directly from respondents’ answers to the distributed questionnaires. The population in this study consists of Regional Government Work Units (Satuan Kerja Perangkat Daerah or SKPD) in Banjarbaru City. The sampling technique employed was purposive sampling, with the sample consisting of planning and finance section heads, finance staff, treasurers, and secretaries. A total of 67 respondents were selected as the research sample. The results of the study indicate that human resource competence has a positive effect on internal control and the quality of local government financial statements. Internal control systems also have a positive effect on the quality of local government financial statements, and internal control systems mediate the relationship between human resource competence and the quality of local government financial statements.

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