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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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PENGARUH UKURAN PERUSAHAAN DAN LIABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN FOOD AND BAVERAGE TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2024 Maziyatul Imani; Asfufi Nanang; Setyawardhana Nugraha
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.v4i1.9835

Abstract

Companies that developed and grew rapidly influenced the economic condition of the country because they gained profits from the sales of their products. However, since the implementation of the global market, business competition, especially in Indonesia, became increasingly tight. This condition demanded business actors to improve their capabilities and formulate strategies so as not to lag behind other companies and not to lose in business competition, especially with similar businesses. The income statement information served as the basis for decision-making for creditors to provide loans to companies. This study aimed to examine the effect of firm size and liabilities on net income in food and beverage companies listed on the IDX in 2020–2024. The method used in this study was causal associative with a quantitative approach. The data used in this study were secondary data obtained through the official website www.idx.co.id in the form of annual financial reports of food and beverage companies for 2020–2024. The sample of this study was taken using a purposive sampling method. This study used 20 companies as samples that met the criteria. The data analysis method used in this study was quantitative data analysis with Microsoft Excel and multiple linear regression, hypothesis testing, and classical assumption testing with the help of IBM SPSS 25 software. The results of this study revealed that firm size measured by total assets had a positive and significant effect on net income. Liabilities had a positive and significant effect on net income. Simultaneously, firm size and liabilities had a significant effect on net income of food and beverage companies listed on the IDX in 2020-2024.
PENGARUH AKUNTANSI FORENSIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA ORGANISASI SEKTOR PUBLIK Bambang Arianto; Gema Ika Sari
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.v4i1.9865

Abstract

This study aims to examine the effect of forensic accounting and internal control systems on fraud prevention in public sector organizations. Fraud in the public sector remains a critical issue because it is directly related to budget governance, public service accountability, bureaucratic integrity, and public trust in government institutions. This study employed a quantitative approach using a survey method involving 35 respondents who were associated with financial management, internal auditing, supervision, and administration in public sector organizations. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the SmartPLS application to examine the influence of the independent variables on fraud prevention in public sector organizations. The findings indicate that forensic accounting has an effect on fraud prevention, while forensic accounting also affects the internal control system. In addition, forensic accounting and internal control systems each have a positive effect on fraud prevention. This study further confirms that the better the implementation of forensic accounting and internal control systems, the greater the ability of public sector organizations to prevent potential fraud.
ANALISIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KAWASAN URBAN TANGERANG: PENDEKATAN MULTIDIMENSI Benyamen Minggus Melatnebar
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.v4i1.9867

Abstract

State revenue optimization from the domestic sector relies heavily on the degree of tax compliance. This research is oriented to examine and construct the significance of the influence of taxpayer awareness, level of tax knowledge, and the service quality provided by fiscal apparatuses on Individual Taxpayer (WPOP) compliance at Tax Service Offices (KPP) in the Tangerang region, Banten. Through a quantitative research design, structured questionnaires were distributed to 120 participants selected using a purposive sampling technique. The processing of empirical databases was resolved via multiple linear regression estimation based on SPSS version 26. Statistical output proves conclusively that taxpayer awareness, understanding of tax rules, and the operational quality of the fiscal authority have a significant effect on WPOP compliance, both partially and simultaneously. Among the variable interactions tested, the quality of fiscal service recorded the most dominant magnitude of influence. These findings reinforce the necessity of tax bureaucratic reform oriented toward service modernization and interactive education to stimulate voluntary tax compliance in urban clusters.
TRANSISI GREEN FINANCE KE SUSTAINABLE FINANCE: TINJAUAN SISTEMATIS ATAS STANDAR PELAPORAN AKUNTANSI DAN PENGUKURAN ESG Fiesty Utami; Refi Pratiwi; Tri Wahyudi
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.v4i1.9872

Abstract

The transition from green finance to sustainable finance is the transformation of the financial system and the way the market takes environmental, social, and governance factors into decision-making. Although accounting standards and sustainability reporting frameworks have evolved rapidly, there is still substantial fragmentation between global markets regarding definitions, measurement approaches, and implementation practices. We conducted a systematic review following the PRISMA guidelines to investigate this topic. Five structured keyword combinations on sustainable finance, ESG integration, and reporting standards were used to search five academic databases for published articles. Of the 1038 records identified, 895 were eligible for title screening and duplicate abstracts were removed. Of these, 807 articles were reviewed full text for feasibility as shown in the PRISMA flow process. In the end, 121 studies were obtained that qualified the sustainable finance transition, accounting methods and reporting frameworks and corporate disclosure practices. The collected studies are divided by type of research: bibliometric studies, empirical analysis, systematic literature reviews and other methodological designs. The key reporting frameworks identified include: SASB, GRI, ISSB, TCFD, and EU CSRD. This review found a small to moderate positive association between company performance and ESG integration, but the certainty of the evidence was low. While the literature suggests the role of green finance in supporting environmental projects, these findings are still inconclusive due to the lack and heterogeneity of evidence.

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