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Andre Suryaningprang
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INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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Effect Of Digital Taxation On Revenue Generation: The Mediating Role Of Taxpayer Awareness Bojuwon Mustapha; Olayiwola Samson Akomolafe; Bamisaye Theresa Omolade; Abiloro Rafiyat Bosede; Lawal Adenike Moronke
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.494

Abstract

This study examines how taxpayer awareness mediates the relationship between digital taxation and revenue generation in Nigeria. PLS Structural Equation Modelling (SEM) was used to analyze data from tax practitioners and economists to assess the impact of mechanisms of digital taxation on public revenue outcomes. The results indicate that computerized tax law negatively and significantly affects taxpayer awareness and revenue collection, implying that rigid or poorly explained tax law reduces tax engagement and budget performance. In addition, digital tax rates have a positive and significant impact on both revenue collection  and taxpayer awareness, suggesting that open and well-structured digital tax regimes increase compliance and revenue. Taxpayer awareness is also having a positive and significant impact on revenue collection. In addition, the indirect impact of digital tax rates on revenue realization via awareness is negative, whereas the mediated impact of digital tax policies is significantly positive. The study concludes that transparent digital tax policies and high public awareness are key to improving Nigeria's digital tax revenue performance and recommends reforms to sustain this momentum.
Integrating Disaster Accounting, Climate Change Disclosure, And Climate Justice: Towards A Unified Framework For Sustainability Reporting Anthony Oyamendan; Babatunde Afolabi; Egunlusi Femi Bamidele
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.500

Abstract

Climate change and disasters pose growing challenges for businesses and societies. Accounting plays a key role in capturing these risks and advancing fair and sustainable responses. This study investigates how disaster accounting, climate change disclosure, and climate justice are integrated into global accounting practices. The study draws on secondary data from sustainability reports of multinational corporations and international standards such as the GRI, IFRS, and TCFD. Structured content analysis and descriptive statistics were applied to evaluate disclosure patterns across industries and regions. Findings show that climate change accounting is becoming relatively standardized. In contrast, disaster-related reporting is fragmented, and climate justice is largely absent from disclosures. Significant sectoral and regional differences were observed. Energy and manufacturing firms, and corporations in developed regions, reported at higher levels. Firms in developing economies disclosed selectively or minimally. Correlation and regression analyses confirm that industry type and geographical context strongly influence disclosure depth. The results highlight uneven global progress in embedding sustainability into accounting, with climate justice as the weakest dimension despite its importance for vulnerable communities. Harmonization of standards is urgently required to improve comparability, credibility, and equity in reporting. The study recommends that international standard setters integrate disaster accounting and climate justice into unified frameworks, that developing countries receive capacity-building support, and that governments enforce mandatory sustainability disclosures. By framing disasters and climate change through justice, accounting can help build resilience, strengthen accountability, and support sustainable development worldwide
Corporate Sustainability And Working Capital Management Efficiency In Emerging Markets: Evidence From Listed Firms In Nigeria Fatima Imika Mbah; Johnson Kolawole Olowookere; Adebayo Olagunju; Titilayo Moroomoke Oladejo
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.525

Abstract

Corporate sustainability, previously viewed through environmental, social, and governance (ESG) lenses, is now integral to strategic and financial performance. This study investigates the impact of corporate sustainability on the working capital management efficiency (WCME) of listed companies in Nigeria. Drawing on stakeholder theory and resource-based theory, the study conceptualizes corporate sustainability in a composite perspective and assesses its impact on WCME. The empirical analysis utilizes panel data from listed non-financial firms (2014 – 2024). The findings revealed that corporate sustainability performance exerts an adverse and statistically noteworthy effect on both the cash conversion cycle (CCC) and the WCME score. The findings have recommendations for policymakers, corporate managers, and investors, highlighting the need for firms to develop strategies that facilitate efficient working capital management while pursuing sustainability. The policymakers and firm managers must maintain this balance, to ensure sustained operational performance and the overall financial health of the firms.
An Empirical Analysis of Remittances, Foreign Direct Investment and Sovereign Debt on Economic Growth in Nigeria Anthony Oyamendan
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.572

Abstract

This study investigated the effects of remittances (REM), foreign direct investment (FDI), and sovereign debt (DEBT) on economic development (GDP) in Nigeria from 1990 to 2023. The objectives are to examine the long- and short-run impacts of REM, FDI, and DEBT on GDP, determine the direction of causality among these variables, and provide policy recommendations for sustainable economic growth. Descriptive statistics show that remittances averaged 5.41% of GDP, FDI 2.76%, and sovereign debt 35.82%, highlighting varying contributions to economic performance. Stationarity tests confirm mixed integration, validating the use of the ARDL bounds testing approach. The ARDL cointegration test reveals a long-run equilibrium relationship among the variables. Long-run ARDL results indicate that a 1% increase in remittances and FDI leads to approximately 0.31% and 0.22% increases in GDP, respectively, while a 1% increase in sovereign debt reduces GDP by about 0.18%. Short-run Error Correction Model results show that remittances and FDI contribute 0.12% and 0.09% to GDP growth per 1% change, respectively, with an ECM coefficient of -0.641, suggesting 64% of disequilibrium is corrected annually. Granger causality analysis confirms unidirectional causality from REM and FDI to GDP. The study concludes that remittances and FDI are significant growth drivers, whereas excessive debt hampers long-term development. Policy recommendations include optimizing remittance utilization, attracting productive FDI, and ensuring prudent debt management.
Dynamics Of Sustainable Islamic Finance Development: A Bibliometric Analysis And Systematic Literature Review Citra Etika
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jtr0jx92

Abstract

This study aims to analyze the dynamics and direction of development in Sustainable Islamic Finance through a combined approach of bibliometric analysis and a systematic literature review of 53 international scientific publications (Scopus). The findings indicate a significant increase in research since 2015, coinciding with the strengthening of the Sustainable Development Goals (SDGs) agenda, with dominant themes including green sukuk, Islamic social finance, ESG integration, and Maqasid al-Shari'ah. The findings also suggest that institutions in Malaysia, Indonesia, and the GCC countries have become the primary hubs for collaboration in the development of the discourse on sustainable Islamic finance. Nevertheless, empirical research on sustainability performance measurement based on Maqasid al-Shari'ah, as well as the concrete contribution of Islamic financial instruments to climate finance, remains limited. Conceptually, this study affirms that Sustainable Islamic Finance has the potential to become a global ethical financial paradigm capable of integrating Shari'ah values with economic, social, and environmental sustainability objectives.
The Influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Outlets Seha Ranika; Devyanthi Syarif
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/b3e5kh24

Abstract

The advancement of digital technology has significantly transformed business operations, particularly in payment systems and financial management. Effective financial management is crucial for maintaining business sustainability, improving cash flow control, and supporting strategic decision-making. This study aims to examine the influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Ice Cream & Tea outlets in Greater Bandung. This research employed a quantitative approach using primary data collected through questionnaires distributed to 30 outlet managers. The data were analyzed using multiple linear regression analysis. The results indicate that Digital Financial Literacy has a positive and significant effect on Financial Management (t = 2.306; p = 0.029), while QRIS Utilization has no significant effect (t = 0.525; p = 0.604). In contrast, Merchant Discount Rate (MDR) has a positive and significant effect on Financial Management (t = 8.942; p < 0.001). Furthermore, Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate simultaneously have a significant effect on Financial Management (F = 73.963; p < 0.001), with an Adjusted R² of 0.883, indicating that 88.3% of the variation in Financial Management is explained by the three independent variables. These findings highlight the importance of strengthening digital financial literacy and effectively managing merchant discount rates to improve financial management practices in franchise-based food and beverage businesses.
The Influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality Salza Adzri Arismutia
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/dax7bb18

Abstract

This study aims to analyze the influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality. This research is classified as quantitative research with a descriptive and verificative approach. Data collection techniques were obtained through field research, literature research, and questionnaire distribution to 130 respondents. The sampling technique used non-probability sampling with saturated sampling. Data analysis used multiple linear regression analysis and moderating regression analysis with data processing using IBM SPSS 26. The results showed that in the partial t-test, it was found that (1) Auditor Competence has a positive and significant effect on Internal Audit Quality, (2) Auditor Professional Ethics has a positive and significant effect on Internal Audit Quality, (3) Auditor Independence has no positive effect on Internal Audit Quality. Meanwhile, the simultaneous F-test results showed that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality. Furthermore, the coefficient of determination test results indicated that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality by 85.4%.

Page 9 of 9 | Total Record : 87

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