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M. Zidny Nafi' Hasbi
Contact Email
ijma@almaata.ac.id
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+62821352318897
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mzidnynafihasbi@gmail.com
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Jl. Brawijaya No 99 Jadan Tamantirto Kec Kasihan, Kabupaten Bantul Daerah Istimewa Yogyakarta 55184
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INDONESIA
IJMA
Published by Universitas Alma Ata Yogyakarta
ISSN : 27466388     EISSN : 30326508     DOI : -
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting practice, the accounting profession and the manager profession in Indonesia and the world. In accordance with its objectives, IJMA provides insights in the fields of accounting, finance and management for academics, practitioners, researchers , regulators, students and other parties interested in the development of accounting practice, the accounting profession and the manager profession. IJMA accepts research manuscripts, both quantitative and qualitative, written in Indonesian or English. IJMA accepts manuscripts from Indonesian writers and also writers from various parts of the world. IJMA (Indonesian Journal of Management and Accounting) will have number e-ISSN: 3032-6508 (online); P-ISSN: 2746-6388 (print).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 4, No 1 (2023)" : 12 Documents clear
Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism Iswanaji, Chaidir; Nugraheni, Agustina Prativi
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(1).27-37

Abstract

This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.05
Literature Review: Peran Corporate Social Responsibility (CSR) dalam Meningkatkan Citra Positif Bank Syariah di Masyarakat Intan Nur Fadillah; Aisah Citra Ayu; Robiatul Adawiyah; Anis Fadhilah Pramono
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(1).115-122

Abstract

Corporate Social Responsibility (CSR) is one of the public relations strategies that can be used to create a positive image of the company in the eyes of stakeholders. Companies are expected to implement CSR programs, particularly in the Islamic banking sector. For companies in the field of Islamic banking, the implementation of CSR programs becomes increasingly important as it reflects the company's commitment to applying Islamic economic principles based on Islamic values. This research aims to gather and analyze articles related to the role of Corporate Social Responsibility (CSR) in enhancing the positive image of Islamic banks in society. The research method used is a literature review. The databases Google Scholar and Neliti.com were searched from 2016 to 2023 using keywords such as Corporate Social Responsibility (CSR) and Company Image / Brand Image. By employing the Literature Review method, the results obtained by the author show that Corporate Social Responsibility (CSR) plays a crucial role in improving the image of Islamic banking institutions in Indonesia. The implementation of CSR has a positive and significant impact on the public's perception of Islamic banking institutions and represents a long-term investment that ensures sustainable existence for Islamic banks in Indonesia in the future.

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