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Accounting Journal of Ibrahimy (AJI)
Published by Universitas Ibrahimy
ISSN : 30266661     EISSN : 30266653     DOI : https://doi.org/10.35316/aji
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounting Journal of Ibrahimy (AJI) merupakan Jurnal Akuntansi, Audit, Finansial dan Bisnis yang diterbitkan oleh Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo, terbit dua kali setiap tahun, yaitu April dan Oktober. Tim Redaksi menerima publikasi ilmiah berupa artikel hasil penelitian lapangan, penelitian pengembangan dan kajian kepustakaan di bidang akuntansi dengan konsentrasi akuntansi keuangan, akuntansi manajemen, akuntansi biaya, akuntansi sektor publik, SIA, akuntansi perpajakan, akuntansi syariah, akuntansi perbankan, audit, akuntansi keperilakuan, akuntansi lingkungan dan sosial, serta bidang finansial dan bisnis. Tim Redaksi mengundang para akademisi, dosen, peneliti dan praktisi untuk berpartisipasi mengirimkan karya terbaik. e-ISSN : 3026-6653 (Online) p-ISSN : 3026-6661 (Cetak)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
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PEMETAAN PENELITIAN SEPUTAR COMPANY VALUE : ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATUR REVIEW Devi Oktaviani; Sri Andriani; Sulis Rochayatun
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7385

Abstract

This study used VOSviewer bibliometric analysis and literature review studies to map research and advances of scientific publications related to firm value. The research methodology combined qualitative approaches for literature review studies and quantitative methods for bibliometric analysis. It was then conducted by searching the Publish or Perish website for five years, from 2020 to 2025, using the keyword "Company Value." 492 research papers were found for this study. In order to visualize the evolution of subjects or study topics related to corporate value, the searched articles were first descriptively examined, then entered and examined using VOSviewer and literature studies. The findings demonstrated that the mapping visualization, which was done using VOSviewer, categorized the firm value research into 68 clusters and 4 items. In the meantime, there were five primary study themes regarding corporate value based on the findings of the literature review. The impact of firm value on sound corporate governance, firm size, capital structure, liquidity, and dividend policy were the most extensively studied study topics. Researchers might use the study's findings as a guide when they carried out additional research on company value.
The ANALISIS PRAKTIK PENJUALAN SKINCARE TANPA IZIN EDAR PADA MEDIA SOSIAL : PERSPEKTIF FIQIH MUAMALAH DAN UNDANG - UNDANG PERLINDUNGAN KONSUMEN Achmad Amir Farros; Mohammad Hipni
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7574

Abstract

The rapid development of the beauty industry had led to an increase in the sale of skincare products through social media. However, many products were marketed without a distribution license, which had the potential to harm consumers. This study aimed to analyze the practice of selling skincare without a distribution permit on social media based on the perspective of Islamic Law and the Consumer Protection Law. The research method used is an empirical legal approach with data collection techniques through literature studies, interviews and analysis of related laws and regulations. The results showed that in the perspective of Islamic Law, the practice of selling skincare without a distribution permit is contrary to the principles of justice and benefit because it can endanger consumer health. Meanwhile, in the perspective of the Consumer Protection Law, the practice violates the provisions of Article 8 of Law Number 8 of 1999 which prohibits the circulation of goods that do not meet safety and health standards. Thus, stricter supervision from the government is needed as well as increased consumer awareness to be more selective in buying skincare products. This research was expected to contribute to the development of more effective regulations in addressing the circulation of illegal products on social media.
PRAKTIK SEWA MENYEWA POHON JERUK DI DESA PANDANSARI KECAMATAN PONCOKUSUMO KABUPATEN MALANG PERSPEKTIF AKAD IJARAH M. Ainun Wakhit; Rudi Hermawan
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7696

Abstract

This study discussed the practice of renting orange trees in Pandansari Village, Poncokusumo District, Malang Regency, viewed from the perspective of the ijarah contract in Islamic law. This practice had been going on for generations, but it caused problems such as unclear contracts, uncertainty of harvest results, and agreements that are only made verbally. The method used was qualitative descriptive with a normative approach. Data were collected through interviews with orange orchard owners and tenants, as well as community leaders, then analyzed based on the principles of the ijarah contract according to Islam. The results of the study indicated that the practice of renting in the village is not fully in accordance with the ijarah contract. The object of the lease was the harvest (fruit), not the benefits of the tree, and there was an element of uncertainty (gharar) that can harm the tenant. In addition, all risks were borne by the tenant and there was no written agreement. Therefore, this contract was more appropriate if replaced with a musaqah or muzara'ah contract that was in accordance with sharia and was fair for both parties.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX Siti Nur Farida; Wiwik Fitria Ningsih; Muhammad Rijalus Sholihin
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7711

Abstract

This study aimed to empirically examine the influence of audit tenure, earnings management, and good corporate governance on the integrity of financial statements of companies listed on the Corporate Governance Perception Index (CGPI) for the 2019-2023 period. This study was based on the importance of financial statement integrity in reflecting the company's actual financial condition, as well as the phenomenon of financial statement manipulation that is still found in companies with good governance predicates. The population used was companies listed on the CGPI and there were 6 companies as samples selected using a purposive sampling technique. The results showed that partially audit tenure does not affect the integrity of financial statements, earnings management also does not affect the integrity of financial statements, while good corporate governance does affect the integrity of financial statements. Simultaneously, audit tenure, earnings management, and good corporate governance affect the integrity of financial statements
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN GAYA KEPEMIMPINAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI DESA KECAMATAN KALIPURO Moh Mujib
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7792

Abstract

This study aimed to determine: (1) The Influence of Human Resource Competence on the Quality of Village Financial Reports in Kalipuro District. (2) Leadership Style on the Quality of Village Financial Reports in Kalipuro District. This study was descriptive using quantitative data analysis with a causal research design. The data used in this study are primary data in the form of questionnaires distributed in villages in Kalipuro District. The population in this study was 50 people and the number of samples was 40 people. Data analysis was carried out using multiple linear regression methods with the help of SPSS software version 21. This study used 2 independent variables, namely Human Resource Competence (X1), Leadership Style (X2) and Financial Report Quality (Y) as the dependent variables. The results of this study indicated that Human Resource Competence affects the quality of village financial reports in Kalipuro District. Leadership style affects the quality of village financial reports in Kalipuro District.
PENGARUH EDUKASI PAJAK, LITERASI DIGITAL, SISTEM E-FILING, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PAJAK PRATAMA KUDUS) Nabila Rahmawati Alamri; Zaenal Afifi; Retno Tri Handayani
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7995

Abstract

This research aimed to analyze the influence of tax education, digital literacy, e filing system, and level of education on individual taxpayer compliance. This research was conducted at the Kudus Pratama Tax Service Office using quantitative methods. Data was collected through a purposive sampling questionnaire distributed to 400 taxpayers, then analyzed using multiple linear regression and obtained using the SPSS 25 tool. The research results showed that tax education and the e-filing system and level of education had a significant positive effect on taxpayer compliance. However, digital literacy did not have a significant effect on fulfilling individual tax obligations. These findings indicated that increasing tax education and optimizing the e-filing system as well as improving one's education can increase individual taxpayer compliance.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS PADA SUBSEKTOR APPAREL AND LUXURY GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2023 Dela Puspitasari; Ratna Dumilah
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.8074

Abstract

This study aims to investigate the influence of Current Ratio (CR) and Debt to Equity Ratio (DER) on financial distress. Utilizing a quantitative, descriptive associative method, the research collected 30 sample data from 6 purposively selected companies within the Apparel and Luxury Goods subsector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period, drawn from a total population of 22 companies. Hypothesis testing was performed using panel data regression analysis with E-Views 12 software and a 5% confidence level. The findings indicate that CR and DER collectively influence financial distress (F-calculated 47.777715 > F-table 3.35, significance 0.000000 < 0.05), with an Adjusted R-squared of 91.68%, while the remaining 8.32% is influenced by other unexamined variables. Partially, CR shows a positive and significant influence (t-calculated 2.382174 > t-table, significance 0.0263 < 0.05), whereas DER exhibits a negative but not significant influence (t-calculated 0.891224 < t-table 2.051, significance 0.3825 > 0.05) on financial distress.
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.8202

Abstract

This study aims to examine the influence of digital financial record-keeping on the performance of MSMEs in Pasar Gedangan. By adopting a qualitative method, data were collected through interviews and observations of ten MSME actors who have used digital recording systems. The results indicate that the implementation of digital financial record-keeping enables MSMEs to manage their finances more effectively and improve business outcomes. However, several challenges were identified, such as a lack of understanding of technology and limited access to necessary devices. This study recommends the implementation of training and assistance programs to help MSMEs optimize the use of this technology.
Pengaruh Laverage, Risiko Kredit dan Intellectual Capital terhadap Kinerja Keuangan Perbankan Ajeng Marsela Setiawan; Oktavima Wisdaningrum; Bambang Wicaksono
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.8791

Abstract

This study aims to examine and analyze the influence of leverage, credit risk, and intellectual capital on banking financial performance. This quantitative study uses secondary data in the form of financial statements listed on the Indonesia Stock Exchange (IDX) for the period 2019-2024. The sample used in this study was 72 observational data using a purposive sampling method. Data analysis used descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and coefficient of determination tests. The results show that leverage has a negative effect, credit risk has no effect, and intellectual capital has a positive effect on financial performance.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP KUALITAS PELAYANAN PASIEN BPJS DI RUMAH SAKIT ISLAM FATIMAH BANYUWANGI Hafifatul Nurhayati; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9692

Abstract

An Accounting Information Systems (AIS) was a series of systems used by various institutions to process and store data, ranging from administration to the finance department, so that it produced information for those in need. Financial report transparency was the openness regarding financial information of an institution to the parties in need. Meanwhile, ervice quality consisted of all behaviors and features of services and products that supported the services towards the satisfaction of customer needs, both directly and indirectly. According to the result of interviews and observations at RSI Fatimah Banyuwangi, the implementation of AIS and financial report transparency were not maximally implemented. This study was conducted with the aim to identifyi the influence of accounting information system and financial report transparency on the service quality of BPJS patient at RSI Fatimah Banyuwangi. This research used a quantitative method. The main data used was primary data obtained through the distribution of questionnaires to respondents. The sampling technique in this study used the total sampling technique, which included all members of the population as samples, totaling 50 respondents. Data were analyzed using multiple linear regression analysis. The results of this study stated that the implementation of AIS and financial report transparency simultaneously influenced the service quality of BPJS patients at RSI Fatimah Banyuwangi.

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