Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 ]]>
<![CDATA[Handayani, Sri]]>;
<![CDATA[Maheswari, Lydia]]>;
<![CDATA[Biantara, Dheny]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/89pcv322
<![CDATA[This research aims to see how the Integrated Reporting elements have been implemented in the annual report and their impact on firm value from companies listed in the Indonesia Stock Exchange IDX30 index. A number of previous literatures reveal that implementated of integration report elements is quite high, although it is still voluntary. This research showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.]]>
<![CDATA[PENGUJIAN INVESTMENT RATIO DALAM MENDETEKSI LAPORAN KEUANGAN YANG DIMANIPULASI ]]>
<![CDATA[Serly]]>;
<![CDATA[Veronica]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/mywk3637
<![CDATA[Financial statements play an important role in providing information about firm performance. Good performance will attract investors and increase investors returns. However, not all companies are able to produce good performance thus encouraging companies to manipulate financial statement. The aim of this research is to detect manipulation in financial statements using investment ratio, such as earning per share, dividend per share, price earning, dividend ratio, total share profitability, and dividend profitability. The indication of manipulation is measured using M-score. As a quantitative study, this study uses secondary data from annual report and financial statements of companies that listed on Indonesia Stock Exchange (IDX). Research shows earning per share and dividend profitability have a significant positive effect on manipulation of financial statement, and dividend per share has a significant negative effect while price/earning, dividend payout ratio, and total share profitability have no significant on manipulation of financial statement.]]>
<![CDATA[IMPLEMENTATION OF PEARLS ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF COOPERATIVES: A case study on the Trisula Sejahtera Bersatu Women's Cooperative, Pamekasan Regency ]]>
<![CDATA[Maulana, Wahyu]]>;
<![CDATA[Andrianingsih, Very]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/z0ekyg78
<![CDATA[This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year.]]>
<![CDATA[DIVERSITAS DEWAN DIREKSI DAN PENGARUHNYA TERHADAP KINERJA BANK: STUDI EMPIRIS PADA PERBANKAN DI INDONESIA ]]>
<![CDATA[Fadli, Jul Aidil]]>;
<![CDATA[Carolina, Tyasa]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/x0ty9h72
<![CDATA[The importance of the role of banking for the economy of a country and even the world,demands the skills of the board of directors in the banking industry who are capable of managingcompanies and competing in changing economic situation. Gender diversity, education level andtenure in office will affect the ability of BoD to deal with situations and influence their strategicdecisions. The results show that gender diversity has a negative impact on bank performance, thentenure and education have a positive effect on bank performance. The results of this study provideconsideration for stakeholders in appointing the structure of the board of directors in bankingcompanies.]]>
<![CDATA[PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH ]]>
<![CDATA[Frastuti, Melia]]>;
<![CDATA[Habibie, Azwansyah]]>;
<![CDATA[Effendi, Erfan]]>;
<![CDATA[Yustriawan, Dian]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/v521tx55
<![CDATA[The purpose of this study is to see the need for Islamic banks in reducing usury in the community, making Islamic banks demanded to be active and productive both on the financial side as learning in business processes in order to grow and develop to serve customers and society. This study upgrades the role of directors and commissioners of Islamic commercial banks in Indonesia on the component of Islamic Social Responsibility (ISR) and zakat management to improve the business processes of Islamic banks in the future, using summantive evaluation methods, namely research whose purpose is to see the effectiveness of a program. The results of this study indicate that it is necessary to upgrade the role of commissioners to be better, while the role of directors is generally strong. The control of commissioners and directors as Islamic Financial Management in Islamic banks must be upgraded so that Islamic banks are not abandoned by customers and society by themselves.]]>
