cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tri Wahyu Oktavendi
Contact Email
twoktavendi@umm.ac.id
Phone
+6281331265241
Journal Mail Official
jameela@umm.ac.id
Editorial Address
Gedung Kuliah Bersama 2 Floor 3. Jalan Raya Tlogomas 246, Kota Malang, East Java, Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
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 30 Documents
 1   2   3 
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.
Driving corporate climate transparency: The role of financial distress, environmental performance, and executive incentives Rahayu, Hanif Yulinar Tri; Widyastuti, Aviani; Harventy, Gina
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.36619

Abstract

Purpose: This study aims to test and empirically analyze the effect of financial distress, environmental performance, and executive compensation on greenhouse gas emission disclosure. Method: The population in this study was 4 company sectors listed on the Indonesia Stock Exchange (IDX), with a sample of 113 companies listed on the Indonesia Stock Exchange (IDX) in 2021. The number of samples is determaind by the judgment sampling method. Hypothesis testing is done by STATA tools with multiple linear regression data analysis techniques. Findings: The results of this study show that financial distress is not statistically supported by greenhouse gas emission disclosure, while environmental performance and executive compensation have a significant effect on greenhouse gas emission disclosure. Novelty: This research adds literature and provides new insights into the company's financial condition after the COVID-19 pandemic to voluntary disclosures, namely greenhouse gas emission disclosure. In addition, there are other variables, namely environmental performance and executive compensation for greenhouse gas emission disclosure. This research was also conducted in a sector that had never been done in previous studies.
The enchantment of sukuk yield, BI rate, and inflation on the trading volume of sukuk retail SR014 Astutik, Rahayu Puji; Utama, Yopi Yudha; Weny, Siska Yulia; Hariyani, Happy Febrina
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.40597

Abstract

Purpose: Retail Sukuk SR014 is a sukuk that has the lowest coupon throughout the series of SBN issuances, despite the trend of rising yields in the SBN market in the current year of 2021. This research was conducted to determine whether yield, inflation, and the BI rate affect the trading volume of retail sukuk SR014. Methodology/approach: This research uses a quantitative research method. The population in the study is retail sukuk (SR014). The sampling technique used was saturated sampling. The sample in this study is the retail sukuk SR014 for a period of 34 months. The data analysis technique used is multiple linear regression using the SPSS program. Findings: Based on the results of the partial test, the yield and inflation variables have a significant negative impact on the trading volume of retail sukuk. In the BI rate variable, there is no significant positive effect on the trading volume of retail sukuk. This can happen because the BI rate is not the main factor influencing investors to buy retail sukuk. Meanwhile, the results of the simultaneous test on the yield, inflation, and BI rate variables have an impact on the trading volume of retail sukuk. Practical implications: For investors, it is important to pay attention to the yield offered by retail sukuk as well as the prevailing inflation conditions when deciding to invest. A high yield tends to provide more attractive returns, but it must be balanced with an understanding of inflation that can erode the real returns of the investment instrument. Originality/value: This research is expected to contribute by enhancing understanding of the factors influencing the trading volume of sukuk, such as yield, inflation, and the BI Rate
Mental accounting: Global research trends and Indonesia's research position Muthohhari, Abdullah Hanif; Kurniawanti, Ika Atma; Utama, Anak Agung Gde Satia; Edward, Oswald Timothy
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.44520

Abstract

Purpose: As mental accounting (MA) influences critical economics and finance phenomenon, understanding research trends and Indonesia's research position can contribute to the development of accounting policies aligned with the local context. This study offers a bibliometric analysis of pertinent papers in mental behavioral accounting. Methodology/approach: By analyzing 271 articles from the Scopus database published from 2015 to 2024, this study uses bibliometric analysis to identify global research trends and Indonesia’s position in MA. Findings: The analysis indicates that the prior research in MA over decade will focus on prospect theory, consumer behavior, investment decision-making, behavioral biases, and financial literacy. Our data indicates that mental accounting researchers globally must reapply mental accounting principles across diverse domains. Practical implications: This study recommends that researchers expand their analyses by integrating MA with the Indonesian economic framework and concentrate to the advancement of MA research globally. Originality/value: This study also provides additional analysis regarding the progress of MA research in Indonesia by finding its research position.
Sustainable financial integration and community economic resilience in financial planning: A phenomenological study in the Semeru Huntap community market Nuha, Sukma Uli; Nazlia, Nurul; Nuha, Ria Meilan
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.44600

Abstract

Purpose: This research aims to understand how sustainable finance principles are implemented and how these practices affect the economic resilience of communities in the Semeru Huntap Community Market. Methodology/approach: Qualitative research with a phenomenological approach. The informants for this research were business owners at the Semeru Huntap Community Market. Data analysis techniques included data reduction, data presentation, verification, and conclusion drawing. Data validity was tested using the triangulation method. Findings: Research on the integration of sustainable finance in the context of post-disaster communities has a unique character, namely that fragile economic conditions urge the development of an adaptive and resilient financial system, so that this research contributes to the development of community-based economic recovery policies. Practical implications: This research is expected to be a basis for designing empowerment programs, capital, financial literacy training and economic support policies that are more targeted to disaster survivor communities. Originality/value: This research has a unique character, namely by understanding real experiences, it provides a comprehensive picture of the principles of sustainable finance integrated both consciously and unconsciously in the activities of business actors in the Semeru Huntap Community Market.
ESG integration and investor confidence: A comparative study of islamic and conventional banks in OIC countries Abdani, Fadlil; Nisa’yanayiroh, Izzun; Rudianto, Nur Ahmad Ricky
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.44610

Abstract

Purpose: To investigate the impact of the Islamic and conventional banks on the financial performance (ROA) of some OIC countries through ESG disclosures. Methodology/approach: This research uses a quantitative methodology based on panel data from annual and sustainability reports for banks in OIC member states, covering the years 2020–2023. Findings: Due to higher compliance costs, ESG disclosure negatively affects ROA in Islamic banks, whereas large banks overcome this through economies of scale. On the other hand, ESG improves ROA in conventional banks, but this advantage decreases with larger bank size. Practical implications: Islamic banks might leverage their scale to manage ESG expenditures, while conventional banks are better off pursuing the best ESG strategy until the point of diminishing returns. OIC regulators should design ESG frameworks to be compatible with the operational models of both banking systems. Originality/value: This study examines the approach it takes to compare the methods by which ESG values are transmitted through two different banking systems in the OIC region. It highlights that bank asset size moderates these relationships in opposite directions for Islamic versus conventional banks.

Page 3 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature