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Journal of Multiperspectives on Accounting Literature
Published by Universitas Muhammadiyah Malang
ISSN : 30217253     EISSN : 30217261     DOI : https://doi.org/10.22219/jameela
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 25 Documents
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Revitalizing external audit in the era of society 5.0: leveraging artificial intelligence for human-centered progress Kumala, Chintya Anindita; Sudiyono, Widhiyo
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.37296

Abstract

Purpose: This article summarizes a literature review that discusses the role of AI in various aspects of external auditing, such as improving external audit quality, external audit process efficiency, and fraud detection. The literature emphasizes the importance of applying AI technologies in changing the external audit landscape, offering benefits such as in-depth data analysis, time efficiency, and cost reduction in the external audit process. This article also explains how the development of AI and other technologies impacts the transformation of society, especially in the context of Society 5.0, which emphasizes the integration of technology to improve human well-being. Methodology/approach: This article presents a review of various research materials that address the role of artificial intelligence (AI) in the context of external auditing, based on the literature review research method. Findings: The use of AI in external auditing demonstrates how technology can be used to improve the efficiency, accuracy, and relevance of external audits, in line with the vision of a better society championed in Society 5.0. Practical implications: This study highlights AI's crucial role in enhancing external auditing by improving quality, efficiency, and accuracy, offering practical insights for audit firms to streamline processes, reduce errors, and adapt to technological advancements in the era of Society 5.0. Originality/value: This article contributes to the literature by exploring the broader societal implications of AI in external auditing within the context of Society 5.0, highlighting its role in not only enhancing audit quality but also promoting ethical and social dimensions aligned with the goals of this technology-driven framework.
Impact of interest rates & capital adequacy on stock returns: profitability's role Ivansyah, Dimas Fernanda; Widagdo, Bambang; Sa’diyah, Chalimatuz; Fitriasari, Fika
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.37921

Abstract

Purpose: This research delves into the factors that determine stock returns within the banking sector listed on the IDX. The primary focus is on assessing the impact of interest rates and capital adequacy ratios, with a consideration of profitability ratios as mediating variables in the resolution Methodology/approach: Quantitative methods were employed for this research, utilizing secondary data derived from the financial reports of each company. Data collection involved the scrutiny of documentation from the annual reports of 14 banks spanning the period from 2018 to 2022, employing a purposive sampling technique. Structural Equation Modeling (SEM) operated through the PLS program was employed for data analysis Findings: The findings indicate that interest rates, capital adequacy ratios, and profitability do not exert any significant influence on stock returns within the banking sector. However, both interest rates and capital adequacy ratios significantly affect profitability. Moreover, profitability does not play a significant mediating role in the relationship between interest rates and capital adequacy ratios concerning stock returns Practical implications: In conclusion, the study suggests that stakeholders should be cautious in overemphasizing traditional financial ratios, and explore broader strategies and variables when analyzing bank stock performance and setting policies Originality/value: This study offers valuable insights into the factors shaping stock returns within the banking sector.
Determinants of the UMEGA model development in the use of the rental payment system Puspita, Dewi Ayu; Aufilana, Fiftah Shafi; Shulthoni, Moch.
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.37922

Abstract

Purpose: This research was conducted with the aim of analyzing the factors that influence the use of the rental payment system (SIMBAH-E) by adopting the UMEGA model as a technology acceptance model. Methodology/approach: The data analysis method in this research used Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. processed via the SmartPLS 4.0 application. Findings: The results of this study show that there is a significant positive influence on the six independent latent variables on attitudes, there is one dependent variable that has a significant negative influence on attitudes, and one variable has no influence on attitudes and interest in use. Practical implications: As well as latent variables of accounting information quality as a form of model development. The researcher used a questionnaire as a research measuring tool, and used a Likert scale in his assessment and used cluster random sampling in selecting respondents with a total of 100 respondents. Originality/value: This research was conducted because the UMEGA model is the newest technology acceptance model so not many people have researched it, and this research contributes the latest thinking by adding a latent variable for the quality of accounting information as a development of the UMEGA model. Researchers used latent variables in the UMEGA model, namely performance expectations, effort expectations, social factors, risk of facilitating conditions, perceived risk, attitudes and interest in use.
Measuring intellectual capital trends in positivism research: a literature review Ahmad Nuryaddin, Zayyan
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.38893

Abstract

Purpose: This article aims to see how diverse intellectual capital measurements are in positivist (quantitative) research in 2023. Methodology/approach: This article resulted in literature rivew on the topic of quantitative research on Intellectual Capital on Scopus Q1 Indexed Journals i.e. Journal of Intellectual Capital in 2023 Findings: The finding of this article is that there are three contexts of the topic Intellectual Capital that will be studied in 2023 are Intellectual Capital Conventional Green Intellectual Capital and Intellectual Capital Disclosure. In addition, there is a dominance of topics Intellectual Capital conventional compared to the other two topics Practical implications: The implications of this article can be used as an additional insight literature review Regarding the trend of quantitative research on intellectual capital. Originality/value: The novelty of this research lies in the diversification of intellectual capital measurements in quantitative research.
Is downloading articles through “shortcuts” reasonable? study of normative perceptions of accounting students Kamil, Irham; Asih, Putri Nuril Wulanatining; Cita, Widya
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.38894

Abstract

Purpose: This study aims to analyze and change the normative perceptions of accounting students regarding the behaviour of downloading articles using Sci-Hub with message framing. Methodology/approach: The method used in this research is distributing questionnaires to accounting students in Malang and testing using non-parametric differential tests. Findings: The results of this study indicate that students consider downloading articles using Sci-Hub a natural thing. Framing containing negative messages is more effective in changing the attitude of Sci-Hub users to be wiser and aware of unethical behaviour. Practical implications: This research has implications for academics and universities to continuously provide anti-journal piracy messages to students. Originality/value: Given the lack of consensus in the findings, this research is focus on framing effects.

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