Journal of Multiperspectives on Accounting Literature
JAMEELA – Journal of Multiperspectives on Accounting Literature is a peer-reviewed journal which aims to bring its readers the comprehensive descriptions, best analysis and discussion in the developing field of accounting literature. Topics covered include: Aspects of accounting literature in private and public organisations, digital business, knowledge management, intellectual capital, accounting and management information system, philosophical and methodological approaches to accounting research, new and emerging agendas for accounting research and reflective accounts of professional practice.
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25 Documents
<![CDATA[Determination of the implementation of financial reports based on SAK EMKM ]]>
<![CDATA[Ningdiyah, Endra Wahyu]]>;
<![CDATA[Yulianto, Mochamad Rizal]]>;
<![CDATA[Biduri, Sarwenda]]>;
<![CDATA[Prasojo, Bayu Hari]]>;
<![CDATA[Pratiwi, Rossy]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i1.30443
<![CDATA[Purpose: This research aims to find Determination of the implementation of financial reports based on SAK EMKM. Methodology: The sample in this study was 65 Food and Beverage MSMEs in Sidoarjo District using convenience sampling techniques. Tech The data analysis used is analysis multiple linear regression with SPSS 27. Findings: Based on t test results show that perception MSME actors have no influence to implementation of financial reports based on SAK EMKM, meanwhile socialization of SAK EMKM and levels education owner influential to implementation of financial reports based on SAK EMKM. Practical implications: The practical implications of this research can be used as a reference in planning and implementing SAK EMKM in MSMEs. MSME players should train their skills in the field of financial accounting, as well as provide supporting facilities to help implement SAK EMKM. Regulators who experience problems in planning and implementing SAK EMKM for MSMEs can consider factors such as performance expectations, expectations of the business world, and supporting facilities. Originality/value: This research initiates the use of additional indicators from previous research as additional measuring tools in measuring readiness to implement SAK EMKM. This makes the assessment of MSME readiness in implementing SAK EMKM more comprehensive.]]>
<![CDATA[Fraud pentagon in detecting financial statement fraud ]]>
<![CDATA[Arizanda Rahayu, Ruci]]>;
<![CDATA[Nurasik]]>;
<![CDATA[Arista Firana, Riza]]>;
<![CDATA[Biduri, Sarwenda]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i1.30462
<![CDATA[Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26. Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements. Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements. Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.]]>
<![CDATA[Self-assessment regime, tax compliance, and tax administration: Evidence from emerging economy ]]>
<![CDATA[Madugba, Joseph]]>;
<![CDATA[Egbide, Ben-caleb,]]>;
<![CDATA[Nonye. D, Uzoka,]]>;
<![CDATA[Vivian I., Oparah]]>;
<![CDATA[Chinagorom, Onuoha,]]>;
<![CDATA[Mmerenini, Godwin,]]>;
<![CDATA[Andrew, Agbiogwu,]]>;
<![CDATA[James, Dokia]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i1.30692
<![CDATA[Purpose: This study examined the effect of self-assessment regime and tax compliance on tax administration in Nigeria. The specific objective was to find out the effect fiscal governance quality tax-payers knowledge (TKW), filling of tax returns (FTR), financial constraints (FCT), ability to pay tax without being compelled (PAC). Methodology/approach: The study adopted the survey research design This is because the objective of the study is to systematically obtain information to describe how self-assessment endues tax compliance and tax administration. The population of this study is the 96 conventional Federal Inland Revenue Tax offices and all corporate taxpayers in Nigeria. The study utilized the purposive sampling technique considering responses from our respondents, fifteen conventional federal inland revenue tax offices and twenty-five corporate taxpayers were chosen for the study. One hundred and two respondents out of which forty-five were from conventional Federal Inland revenue tax office and fifty-seven responses from corporate taxpayers. The source of data is primary and five-point Likert scale questionnaires were designed to generate responses from respondents. Out of a total number of 750 questionnaires sent out through Google, only 252 were returned. The study made use of inferential and descriptive statistics to analyze the responses with the aid of SPSS. Findings: The finding indicated that there is a significant association between tax knowledge and ability to pay tax without being forced and governance quality, but filling of tax return and financial constraint have negative effect on governance quality. The study concluded that the association between self-assessment regime and tax compliance and tax administration in Nigeria is significant and the study recommended that loopholes from where tax revenue is lost should be covered to increase tax revenue in Nigeria. Practical Implication: The research finding has an effect on tax policy makers and taxpayers in Nigeria Originality/Value: this study is having modified the existing variables used by previous and introduced new ones as it introduced financial constraint and ability to pay tax as a measure of tax compliance.]]>
<![CDATA[The impact of project management practice on public project success in Jimma Town, Ethiopia ]]>
<![CDATA[Mesera, Eyuel]]>;
<![CDATA[Fikadu Sisay, Yohannis]]>;
<![CDATA[Ginbare Gutu, Tesfaye]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i1.30950
<![CDATA[Purpose: The study aimed to examine the effect of project management practice on project success on selected public projects found in Jimma town, Ethiopia. Methodology/approach: The study was employed stratified simple random sampling techniques and total sample size of 155 was selected from public sector projects. The data were collected with self-administered questionnaires and key informant interview. The data coded and interred into the. The data were analyzed with descriptive and inferential statistics such as Mean, ANOVA, Pearson correlation and the Multiple Regression Analysis Model using SPSS software application for analysis. Findings: The results of regrssion revealed that project initiation & planning was positively and significantly associated with project success (r =0.735, ρ<0.01). Further, project execution process was positively and significantly correlated to project success (r = 0.659, ρ<0.01). Moreover, monitoring & controlling was positively and strongly correlated with project success (r = 0.747, ρ<0.01) and also there is a positive correlation between project closure & project success (r = 0.348, ρ<0.01). Practical implications: These research findings have an impact on stakeholders and policy makers regarding project management. The study recommends the introduction of effective monitoring tools and documentation in order to improve the monitoring and control process. Originality/value: The study can contribute to knowledge sharing and capacity building within Ethiopia's project management community, leading to more effective implementation of projects and improved development outcomes.]]>
<![CDATA[Financial ratios and stock prices: Unraveling the dynamics in Indonesia's industrial and consumer staples sectors ]]>
<![CDATA[Tasyahadul Fadlatil Laili]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i1.31666
<![CDATA[Purpose: This study examines the effect of financial ratios consisting of ROA, ROE, CR, PER and EPS on stock prices. Methodology/approach: The data analysis technique used is descriptive analysis and multiple linear regression analysis. Findings: The results of this study indicate that ROE, PER, and EPS have a significant positive effect on stock prices. While the ROA and CR variables do not have a partial effect on stock prices. Practical implications: To understanding the impact of financial ratios on stock prices provides valuable insights into investment strategies. Investors can use the findings to make informed decisions to maximize potential returns. Originality/value: The originality and value of this study lie in its comprehensive analysis of financial ratios (ROA, ROE, CR, PER, and EPS) and their specific impact on stock prices. The study's focus on the Industrial and Consumer Staples sectors in Indonesia during 2017-2021 adds unique insights.]]>
<![CDATA[Sustainability reporting and market performance of listed Insurance Firms in Nigeria ]]>
<![CDATA[Dagunduro, Muyiwa Emmanuel]]>;
<![CDATA[Falana, Gbenga Ayodele]]>;
<![CDATA[Ajayi, Joseph Omotoso]]>;
<![CDATA[Adewara, Yinka Motunrayo]]>;
<![CDATA[Bello, Seyialade Muyiwa]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i2.33768
<![CDATA[Purpose: This study examines the effect of sustainability reporting on the market performance of listed insurance firms in Nigeria. Methodology/approach: The study employed an ex-post facto research methodology, using pre-existing, unaltered data from 22 listed Nigerian insurance companies, selected through census sampling. Conducted from 2013 to 2023, the study period covers the transition from the Nigerian Stock Exchange (NSE) to the Nigerian Exchange Group (NGX). Panel regression analysis and the FGLS regression model were used to investigate the relationship between the variables. Findings: This study found that sustainability reporting which includes social, environmental, and governance disclosures positively affects market performance. This shows that the market views a company's comprehensive commitment to sustainability favorably, likely interpreting it as a sign of long-term viability, ethical conduct, and effective risk management. Practical implications: Insurance companies in Nigeria should focus on enhancing and clearly communicating their sustainability reporting initiatives, as these positively impact market performance. Firms should strategically manage and communicate these aspects to better align with investor expectations and highlight their long-term benefits. A balanced and integrated approach to sustainability reporting is essential, as it positively influences market perception and supports long-term growth and stability. Originality/value: This study contributes to the understanding of sustainability reporting within the Nigerian insurance sector. It provides empirical evidence on how different aspects of sustainability reporting: social, environmental, and governance affect market performance. The research fills a critical gap in the literature regarding African insurance markets, offering insights that can inform both academic discourse and practical applications and financial performance.]]>
<![CDATA[The modern methodological conceptions and the development of anglo-american economics in the 20th century ]]>
<![CDATA[Musiał, Grażyna]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i2.34026
<![CDATA[Purpose: The aim of this article is to reconstruct the basic methodological assumptions that are relevant to contemporary conceptions of the science of economics developing in English and American literature during the 20th century. Methodology/approach: The paper aims to outline the logical structure of scientific theories in economics, which determines the objectivity of this science. Theoretical testing of hypotheses is performed by referring to more general and higher theoretical knowledge. Findings: The prevalence of utilitarian attitudes described in the article, which limit economic cognition to cost and profit calculations and economic processes to activities around profit maximisation, promotes the instrumentalisation of the norms and principles of this science, and indirectly indicates the absence of other autonomous values besides profit. Practical implications: Making the starting point in this article expressed in the work of British and American classics writing in the twentieth century demonstrates that they were moderate and flexible thinkers, as the structure of their theories reflects the changes that occurred in the leading methodological currents of the time. Originality/value: In every epoch of the development of the science of economics, there are concepts that consciously need to be guarded against variability (e.g. the concept of truth) and to strive to ensure that methodological concepts form as coherent a scientific belief system as possible.]]>
<![CDATA[Ownership structure and female board representation in selected Nigeria-listed firms ]]>
<![CDATA[Nnam, Imaobong Judith]]>;
<![CDATA[Chukwunwike, David]]>;
<![CDATA[Okobo, Marian Mukosolu]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i2.35014
<![CDATA[Purpose This paper examines the influence of various ownership structures on female participation on the boards of listed firms in Nigeria between 2012 and 2021. It focuses on how ownership concentration, institutional ownership, and foreign ownership impact gender diversity at the board level. Methodology The study uses ownership concentration, institutional ownership, and foreign ownership as proxies for ownership structure, while firm size is included as a control variable to improve the model's goodness of fit. Pooled binary logistic regression was employed to test the hypotheses. Findings The results reveal that ownership concentration significantly decreases the presence of females on the boards of quoted companies in Nigeria. In contrast, both institutional ownership and foreign ownership significantly increase female board representation during the study period. Practical Implications The study recommends diversifying ownership structures by reducing concentration while promoting institutional and foreign ownership to enhance female representation on corporate boards in Nigeria. These changes could foster gender diversity in corporate governance. Originality This research contributes to the literature on board gender diversity by identifying specific ownership structures that facilitate female participation on boards. It provides valuable insights for policymakers seeking to encourage greater institutional and foreign ownership to support gender diversity in Nigerian firms.]]>
<![CDATA[Investment yield’s affecting factors in equity crowdfunding ]]>
<![CDATA[Astuti, Sri Wibawani Wahyuning]]>;
<![CDATA[Sudiyono, Widhiyo]]>;
<![CDATA[Azzahra, Laras]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i2.35535
<![CDATA[Research aims: This research is a quantitative-associative study that aims to analyze the effect of a ratio of company size and NPM on investment yield registered in Santara in 2020. Design/Methodology/Approach: The population in this study is Small and Medium Enterprises (SMEs) registered in Santara and the sample of this study was 40 SMEs with sampling technique using a purposive sampling method. The statistical test in this study uses Multiple Linear Regression and the analysis tool used is SPSS Version 25. Research findings: The results of the test show that (1) company size has no effect on investment yield in SMEs (2) NPM has no effect on investment yield in SMEs. Covid-19 pandemic has made SMEs reluctant to set a Investment Yield that is too high, because it will be dangerous and lead to bankruptcy. Theoretical contribution/Originality:. This study contributes to knowledge of the Equity Crowdfunding Market, how it works. This study also contributes to prove the signal theory in Equity Crowdfunding Market. Practitioner/Policy implication: This research has implications for policy makers to consider determining investment yield based on Size and Net Profit Margin. Research limitation/Implication: The limitation of this study is the minimum of sample. Beside that, this study only focus on one Equity Crowdfunding Platform, so it cannot be generalized to other platforms considering the different policies of each equity crowdfunding platform.]]>
<![CDATA[Determinant state earnings qualities better than Private Pharmaceutical Companies ]]>
<![CDATA[Putra, Indra Lukmana]]>;
<![CDATA[Maulana , Nurefa]]>;
<![CDATA[Suliswanto , Muhammad Sri Wahyudi]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v2i2.36683
<![CDATA[Purpose: Comparative Earning Quality of State and privately pharmaceutical companies listed on Indonesian Stock Exchange (BEI) between 2019-2023 period with liquidity, profitability, solvency and efficiency ratio. Methodology/approach: After collecting the necessary data, appropriate financial ratios and descriptive statistical techniques are used to analyze, interpret and provide a brief overview of the data collected. the comparison involves two state-owned and two privately-owned pharmaceutical discretionary accruals and earnings persistence for earnings quality, and net profit margin, current ratio, debt-to-equity ratio, and total asset turnover for financial performance measurements. Findings: net profit margin, current ratio, debt to equity ratio, dan total asset turnover have significant differences in the variables private are superior to those of state pharmaceutical companies. This recommends the importance of improving earnings quality of State pharmaceutical companies Practical implications: these companies should refrain from earnings manipulation to foster strong and high-quality financial performance, particularly within Indonesia's pharmaceutical sector. Originality/value: This comparison aims to contribute to financial management research by providing insights into the performance of different types of pharmaceutical companies based on earnings quality and financial statement ratios, thus offering academic contributions to the field.]]>
