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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 187 Documents
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The Relationship Between Dividend Announcements And Ex-Dividend Dates On Stock Prices Before And During The Pandemic In The Indonesian Stock Market Weli Weli; Christabella Handayani
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.229-240

Abstract

The ongoing discourse surrounding the ramifications of dividend announcements and ex-dividend dates on stock prices persists, particularly against the backdrop of the Covid-19 pandemic's significant upheaval on the Indonesian economy, including its stock market. Thus, this study endeavors to delve into the intricate dynamics of how dividend announcements and ex-dividend dates influence stock prices, coupled with an exploration of investor reactions amidst the pandemic. Focusing on companies listed on the IDX that dispensed dividends from 2018 to 2021, this research adopts a purposive sampling approach, yielding a robust dataset comprising 181 observations. Leveraging descriptive analysis and hypothesis testing via SPSS software, the study unravels compelling insights. Notably, it unveils a positive nexus between dividend announcements, the pandemic, and stock prices. Intriguingly, however, the ex-dividend date appears to exert negligible impact on stock prices, challenging conventional wisdom. By shedding light on these dynamics, this research contributes to a deeper understanding of market behavior amidst dividend-related events and the unprecedented disruptions posed by the Covid-19 pandemic, offering valuable insights for investors and policymakers.
The Role of Machine Learning Algorithms in Shaping the Hedonic Treadmill from the Perspective of Mental Accounting Bonnie Suherman
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.155-163

Abstract

The development of subscription-based video streaming services has transformed the way humans consume entertainment by granting users the freedom to watch any film, anytime, and anywhere. The presence of such services has become the biggest disruptor to conventional television stations, DVD producers, and even cinema services. Film consumption behaviors have undergone a shift triggered by the Covid-19 pandemic. Individuals have become accustomed to enjoying films from the comfort of their homes or their familiar surroundings, rather than having to travel far or purchase and store DVD discs. The streaming service business has skyrocketed and amassed a large number of subscribers. This reality indicates a change in the consumer decision-making patterns for video streaming services. Streaming services are perceived to provide more advantages or benefits compared to cost or sacrifices. In accounting studies, this phenomenon is referred to as mental accounting. Thus far, there have been few scientific studies attempting to address the topic of mental accounting in the video streaming service industry, particularly in relation to framing strategies and the creation of hedonic treadmills built from machine learning algorithms. This research aims to explain how successful video streaming service businesses create hedonic treadmill conditions for their customers, binding them to addiction. This study employs a qualitative method with an interpretative approach to video streaming services to design a conceptual model of how video streaming service businesses' machine learning algorithms create hedonic treadmills for their customers. The research findings indicate that machine learning algorithms can play a role in creating hedonic treadmills through the creation of five relevant values: compatibility, variability, originality, personalization, and flexibility through recommendation and prediction systems.
Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Entrepreneurial Knowledge, Motivation, Desires, and Intention: A Content Analysis Approach Muhammad Dharma Tuah Putra Nasution; Yossie Rossanty; Ramadhan Harahap; Aulia Ramadhan Tanjung
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.119-140

Abstract

Entrepreneurial marketing is widely recognized for its dynamic nature, characterized by innovation and adaptability in navigating intricate market dynamics. However, a significant gap persists in understanding how entrepreneurial knowledge intersects with market dynamics. This study aims to bridge this gap by exploring the influence of entrepreneurial knowledge on motivation, desires, and intentions. It emphasizes the pivotal role of entrepreneurial knowledge in shaping market outcomes, offering valuable insights for scholars and practitioners alike. Utilizing content analysis as a fundamental research method, the study delves into qualitative data to uncover themes, words, and concepts in entrepreneurship research domains. Through this methodological approach, it meticulously tracks antecedents, mechanisms, impacts, patterns, and trends in entrepreneurship, thus enriching the understanding of entrepreneurial dynamics. Moreover, the study explores the relationship between entrepreneurial knowledge and motivation within the context of entrepreneurship. Drawing on extensive research on entrepreneurial motivation and psychological mechanisms, it elucidates how entrepreneurial knowledge serves as a primary driver of motivation, influencing attitudes, intentions, and actions toward entrepreneurial pursuits. By integrating insights from diverse perspectives, this study contributes to a deeper comprehension of the interplay between knowledge and motivation in shaping entrepreneurial behaviors. Ultimately, the findings underscore the critical importance of fostering entrepreneurial knowledge and addressing socio-cultural influences to promote entrepreneurship across diverse contexts.
Remote Auditing, Aspect of Auditor Behavioral and Use Of Technology Zakir Gunibala; Ari Kurniawan Putra; Ayu Andini
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.108-118

Abstract

This scoping review aims to map out existing studies related to remote auditing that focus on the topics of auditors' behavioural and technology use. The importance of auditors' adaptation to the challenges posed by the pandemic and the need for improved skills and knowledge in the face of a changing work environment. This review refers to five stages, namely: 1) identification of research questions; 2) identification of relevant research; 3) selection of articles; 4) data mapping; and 5) compiling, summarising and reporting the results. The time span of the article is 2021-2024. The results of this review revealed that most studies recognised an increase in the efficiency of their daily tasks in terms of remote auditing. However, there is still debate regarding auditor behaviour that is influenced by remote auditing activities, which is feared to reduce skepticism. In addition, the use of technology in remote auditing brings data security threats. Therefore, further research is needed to uncover auditor scepticism and data security in remote audit activities. This review is expected to provide greater insight into the importance of remote auditing, auditor adaptation to change, and technology utilisation in improving audit quality in today's digital era
Exploratory Descriptive on the Self-Confidence of Prospective Accountants Toward Economic Digitalization Anisa Kusumawardani; Dhian Andanarini Minar Savitri; Aurel Ariandrani
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.181-190

Abstract

One of the key characteristic features of change in the modern socio-economic environment is information, which manifested in both the dynamic development of the information within the communication technology and in the transformation of the information itself into a strategic resource for the entities’ welfare, especially for an economic entity inside the turbulence of an ever-changing world. Accounting is considered one of the fragments that is significantly impacted by the speeding up of digital transformation. Academics and practitioners have noted several difficulties and issue that comes to the surface concerning the decline of accounting functionality and the reporting value of the information for stakeholders. The existence of new technological capabilities such as artificial intelligence does not eliminate the possibility of alteration on the role of an accountant, and this can create tension for students majoring in accounting. Whether it is a threat or an opportunity for accounting development for the 'generation Z’ facing the AI era. The existing volatility assessment of the future accounting profession has contributed to the decline in motivation of the current generation to see the prestige of the accounting profession, and negatively affected the demand for accounting education. This study examines how future accountants undergo formal education in the face of the digital accounting era, provide actionable recommendations for individuals and organizations to build and maintain self-confidence in the context of Industry 5.0. The analysis used in this study is qualitative methods with phenomenological approaches analyze with QSR NVivo12 which leads to the conclusion that the current vision and role of an accountant who was previously called a record holder must develop to a bigger role that possesses a certain influence within the present-day market and society. The function of an accountant cannot be fully automated, due to the wide variety of accounting functions that require professional judgment based on systems of expertise, experience, and intuition. By achieving a comprehensive vision and role, the acceleration of accounting information technology will require the role of an accountant and not vice versa.
Determinant Profitability of The Islamic Banking Industry inIndonesia: Literature Review Danang Adi Putra; Amanda Alvi Nurdiantoro
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.171-180

Abstract

The growth of the Islamic banking industry in Indonesia can be attributed to the increasing public awareness of sharia principles in financial activities and strong government regulatory support, which includes regulations covering aspects ranging from capital requirement to operational procedures. it is evident that Shariah banks have the potential to thrive in the financial sector through strategic initiatives and a commitment to their core values. By leveraging technology and innovation, enhancing risk management practices, diversifying revenue streams, and strengthening governance and compliance processes, Shariah banks can position themselves for sustainable growth and success in the future. It is essential for Shariah banks to continue adapting to the changing landscape of the financial industry while staying true to their principles in order to maximize their profitability and impact.
The The Influence of Accountability, Transparency, and the Role of Village Apparatus on the Management of Village Revenue and Expenditure Budget Andriyanti Andriyanti; Dhian Andanarini Minar Savitri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.191-199

Abstract

Finding out how local appliances, accountability, and openness affect revenue budget management and village purchases in Temanggung's Kedu area is the primary goal of this study. This research makes use of quantitative data, which is gathered from the responses of respondents via questionnaires that are sent out on the village devices. Eleven hundred and twelve people from fourteen different offices in the Kedu district participated in the survey, including the village chief, secretary, financial officer, planner, enterprise and general manager, and welfare officer. The survey was conducted in the district of Kedu. This research employs purposive sampling in its sampling procedures. Using SPSS, the researchers in this study conducted a double regression analysis on the collected data. The study's findings reveal that 1) accountability greatly benefits APBDes management, 2) transparency greatly benefits APBDes management, and 3) the administrator of APBDs is greatly influenced by the role of village authorities. The findings of the determination coefficient show that independent variables affect dependent variables by 71.9%, while other variables or factors impact the remaining 28.1%.
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange Melisa Dwi Kirnanda; Trisni Suryarini; Nur Anita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.265-275

Abstract

This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach. The population is mining companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique uses purposive sampling, which produces a sample of 73 analysis units. Data collection uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA) with the Eviews 12 program as the analysis tool. The results of this study indicate that deferred tax burden does not affect tax avoidance; thin capitalization negatively affects tax avoidance, while financial distress positively impacts tax avoidance. Managerial ownership cannot moderate the effect of deferred tax burden and financial distress on tax avoidance. Managerial ownership can weaken the impact of thin capitalization on tax avoidance. The novelty is adding the deferred tax burden variable as an independent variable and choosing managerial ownership as a moderating variable. The financial distress variable is measured using the springate model.
Determination Of Firm Age, Financial Distress, And Audit Opinions On Audit Delays Dwi Anggraeni; Zaenal Wafa
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.200-209

Abstract

Property and real estate sectors are among those where delays in releasing financial statements have been prevalent. The reduced business activities during the COVID-19 pandemic have contributed to these delays, which have remained consistently high each year. As a result, many individuals and stakeholders have experienced behavioral shifts, becoming more cautious when making investment decisions. This cautiousness is linked to the postponement of financial statement releases, a key indicator of a company's transparency and confidence in disclosure. Stakeholders also consider factors such as the company's ability to endure difficult circumstances, its resilience against risks that could impact stock prices or performance, and the absence of negative auditor feedback as critical benchmarks. Examining and investigating how audit opinions affect firm age, financial distress, and audit delays is the aim of this research. Representative sample in this study using 85 companies, the study project focuses on property and real estate companies which have been traded on IDX between 2020 and 2022. Descriptive statistical analysis, multicollinearity tests, binary logistic regression tests, and outlier tests were among the techniques used to examine quantitative data. The findings suggest that firm age and financial distress do not contribute to audit delays, while the audit opinion does significant impact on audit delay.

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