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[ACCOUNTING FOR BUSINESS ETHICS AND SUSTAINABILITY (A4BES): HARMONIZING ACCOUNTING FOR THE INTERESTS OF SHAREHOLDERS AND NON-SHAREHOLDER STAKEHOLDERS ]]>
<![CDATA[Setiono, Bambang]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/gpkxna94
<![CDATA[The purpose of this study is to introduce a framework that assists corporate managers in transforming the promised benefits of sustainability reports into future financial performance by aligning the interests of shareholders and non-shareholder stakeholders. This descriptive study proposes a framework to investigate the stakeholder harmonization process undertaken by managers, with a pilot study focusing on Indonesian mining companies using content analysis methodology. The study hypothesizes that managers' disclosures in sustainability reports reflect their success in achieving stakeholder harmony. Modern corporate managers accomplish stakeholder harmonization by reporting on both financial performances and non-financial performances, I called them Business Ethics and Sustainability (ABES) performances. They provide outcome-based performance information on A4BES performances. The study found that Indonesian mining companies typically disclose more information than required by the capital market regulation on sustainability reporting. Mining managers, categorized as conventional managers at the second level of the stakeholder harmonization process, report over 50% of A4BES accounts but often omit outcome-based performance information. This study extends sustainability accounting literature on stakeholder theory by examining how management processes balance the interests of shareholders and non-shareholder stakeholders.]]>
<![CDATA[EARNINGS MANAGEMENT: A LITERATURE REVIEW ]]>
<![CDATA[Debbianita, Debbianita]]>;
<![CDATA[Kuang, Tan M]]>;
<![CDATA[Hoetama, Marcella]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/k1rzrd42
<![CDATA[Earning is an important component in financial statements that can be modified by managementpolicies. Managers have the opportunity to present profits according to their wishes because managershave more information so they are free to do this which is called earnings management. In our study, theresearchers attempt to review the literature studies that provide an analysis of earnings managementimpact from two perspectives. The researcher attempts to review existing research/literatures thatprovide an analysis of earnings management from two perspectives. The articles used in this studyconsist of 50 articles on earnings management that have been published in international journals andwere obtained from Google Scholar using the keyword "earnings management". The research findingsindicate that the majority of the articles are quantitative studies utilizing the accrual-based earningsmanagement approach and possess an opportunistic perspective towards earnings management.Research on earnings management has been extensively conducted, but only a few have exploredearnings management from a signal perspective. The study aims to examine two different point of viewfrom earnings management article.]]>
<![CDATA[ANALYSIS OF JOINT COST ALLOCATION IN DETERMINING COST OF GOODS PRODUCTION ]]>
<![CDATA[Sugiarto, Lawberto]]>;
<![CDATA[Handayani, Sri]]>;
<![CDATA[Bintara, dheny]]>;
<![CDATA[Lesmana, Iwan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/sr7r9583
<![CDATA[This scientific research paper aims to provide a detailed understanding of joint cost analysis using the 4(four) methods: physical, sales value at split-off point, net realizable value and constant-gross matgin method. This is research aims to provide information for cake store X on how to manage the costs of production, and to improve the management strategies, for it is known that the store uses the simplest recording of accounting which records only the purchase of inventory while deducting it from the sales of finished goods to determine the profit for the year. The results from this research is the most effective joint cost allocation method for cake shop X is the physical method because it is easy to implement.]]>
<![CDATA[THE EFFECT OF EMPLOYEE ENGAGEMENT, CREDITOR ENGAGEMENT, GOVERNMENT ENGAGEMENT AND CUSTOMERS ENGAGEMENT ON QUALITY OF SUSTAINABILITY REPORTING IN INDONESIA ]]>
<![CDATA[Suheri, Aisyah W]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/jxcdwe55
<![CDATA[This study aims to examine the effect of employee engagement, creditor engagement, government engagement and customer engagement on the quality of sustainability reports in energy, raw goods and non cylical companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were energy, raw goods companies and non cylical listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 39 companies. The data analysis method used is logistic regression analysis. The results of this study indicate that government engagement affects the quality of sustainability reports, while employee engagement, creditor engagement and customer engagement have no effect on the disclosure of sustainability reports.]]>
<![CDATA[IMPACT OF MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUNDS ON GOVERNMENT PARASTATALS ]]>
<![CDATA[Yaqub A.B, EL]]>;
<![CDATA[Musa, Ibrahim]]>;
<![CDATA[Magaji, Sule]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/6mwbe003
<![CDATA[This study examines the impact of mismanagement and embezzlement of public funds in government parastatals using Federal Inland Revenue Service (FIRS), Abuja as a case study. The study employs the survey descriptive research design. A total of 85 respondents were selected as the sample size comprising staff of Federal Inland Revenue Service (FIRS), Abuja. Seventy-one (71) responses were validated from the survey. The findings reveal that the nature of mismanagement and embezzlement of the funds in the public sector is prevalent at (β = 0.912, R2 = 0.948, P = .000) and show that there are factors that enhance mismanagement and embezzlement of the fund in the government parastatals at (β = 0.892, R2 = 0.937, P = .000). It is found that mismanagement and embezzlement have a significant effect on the public fund in government parastatals (β = 0.887, R2 = 0.936, P = .000). It is also found that the extent to which financial irregularities and corrupt practices affect public service delivery (β = 0.896, R2 = 0.952, P = .000). Therefore, the study recommends the establishment of a strong penal code system to enforce laws and rules as sternly as the need for adequate punishment for offenders on corruption and related matters on fund embezzlement is paramount and germane.]]>
