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.
Articles
85 Documents
<![CDATA[CRITICAL STUDY OF OPTIMIZATION OF ISLAMIC CORPORATE GOVERNANCE IMPLEMENTATION TO ACHIEVE COMPANY PERFORMANCE ]]>
<![CDATA[Pahlevi, Reza Widhar]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/gk75jn54
<![CDATA[Guidelines for Good Corporate Governance an Islamic perspective have a broader context, do not separate roles and responsibilities in all stakeholders actions under the auspices of Islamic sharia law. There are differences in concepts and perspectives between western perspective (Anglo Saxon and European) Good Corporate Governanceand Islamic perspectives. The difference in the very basic point of view that Good Corporate Governance is the Islamic perspective comes from tawhid, shari'ah, and the concept of shura. Islamic Good Corporate Governance guidelines focus on the role of stakeholders related to the company. The development of science that occurs in the perspective of Good Corporate Governance begins on the basis of agency theory which states that there is a separation between ownership and management that has the potential to cause agency problems, ways to overcome agency problems through the implementation of Good Corporate Governance. Implementation of guidelines for Good Corporate Governance is an obligation for the company. This is more aimed at the existence of responsibility to the public (public accountability) relating to the company's operational activities and it is expected that the company can comply with the provisions outlined in a positive law. In addition, this is related to the level of compliance of sharia with sharia principles as described in the Qur'an, Hadith, and Ijma 'of the Ulama. Research related to Good Corporate Governance in the Islamic perspective with the achievement of company performance is expected to provide an overview of the Good Corporate Governance framework that recognizes the rights of stakeholders as determined by law and encourages active cooperation between companies and stakeholders to create employee welfare, performance, and corporate sustainability.]]>
<![CDATA[ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING? ]]>
<![CDATA[Suwaldiman]]>;
<![CDATA[Tyas, Irlya Noerofi]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/w15hxm61
<![CDATA[This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.]]>
<![CDATA[PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Fitriana, Amalia Indah]]>;
<![CDATA[Febrianto, Hendra Galuh]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/jax35044
<![CDATA[One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company. The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017. In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.]]>
<![CDATA[ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI ]]>
<![CDATA[Putri, Devi Lestari Pramita]]>;
<![CDATA[Maulana, Wahyu]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/7kp2ft17
<![CDATA[Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio.]]>
<![CDATA[THE EFFECT OF TAX SUPERVISION AND TAX COLLECTION ON OBEDIENCE TO PAY TAXES AND TAX REVENUE ]]>
<![CDATA[Basrowi]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/87ed0e83
<![CDATA[The purpose of this study was to determine the effect of tax supervision and tax collection both partially and simultaneously on the compliance of taxpayers and their implications for tax revenue. The type of research used in this study is a type of causality research, namely research that aims to determine the effect of independent variables on the dependent variable. However, the method used in this research is a quantitative approach. The data collection technique used in this study is by using secondary data from the Pratama Tax Office of Lampung Province, specifically from the Inspection Section and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 and Lisrel programs. Based on the results of data analysis it was concluded that there were significant effects both partially and simultaneously between tax supervision, tax collection, taxpayer compliance with tax revenue.]]>
<![CDATA[PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? ]]>
<![CDATA[Isamah, Tezza Abdu]]>;
<![CDATA[Wibowo, Puji]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/pxvm1g13
<![CDATA[Student perceptions towards accountant profession have been extensively discussed in manyliteratures. Along with an increase of central government financial reporting’s (LKPP) quality inIndonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. Thisresearch aims to investigate how regular students and civil servant students in Polytechnic of StateFinance STAN (PKN STAN) perceive the government accountant profession. By using conveniencesampling method, we found 208 respondents who answered our questionnaire adequately. This studysuggests both groups agree that government accountants are still needed to support national budgetaccountability. Regular students are relatively motivated to be government accountants than officerstudents. Unexperienced students are better-off in knowledge about government accountants, whilecivil servant students have stronger motivation to permanently work in government sector than regularstudents. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduatesbecomes an interesting policy implication in upcoming years.]]>
<![CDATA[KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA ]]>
<![CDATA[Taufiq, Muhammad]]>;
<![CDATA[Suhirman]]>;
<![CDATA[Sofhani, Tubagus Furqon]]>;
<![CDATA[Kombaitan, Benedictus]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/g9yg2k72
<![CDATA[CSR gain local community development. However, its practice is contradictive, partially not onlybeneficial but also it does not bring significant benefits. CSR planning as an integration tool for theinterest between corporate and local community is the main driving factor for its effectivityimplementation. The article presents a communicative approach in CSR planning by combining boththe concept of CSR and transactive planning. The general view that Corporate dominating CSRplanning is the main criticism which causes its policy has not a significant impact. How is theconceptualization of CSR planning approach, which communicates with the beneficiary community,this article aims to reveal its understanding. The study evaluates the transactive process on CSRplanning, through descriptive qualitative analysis of literature. The result proposes a CSR planningmodel based on transactive planning approach. The article also initiates that CSR planning is atransactive process which raised through knowledge transaction between planner and communitytoward towards legitimacy in increasing community support for company operations.]]>
<![CDATA[PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI ]]>
<![CDATA[Siladjaja, Muljanto]]>;
<![CDATA[Markonah]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/pc5kq624
<![CDATA[This research have tested out the influence of opportunistics’s behaviour on the fluctuation of marketprice by using the manipulation activity later this research provide the mapping between investor’sdecision with accruals quality in financial reporting. Because of the usefullness information financialreporting, so that the investor can done the predicting the future prospect by estimating the growthrate, so it give the feedback to management. The dividend policy can be used s as the communicationprocess, management have proclivity to diseminate that the prospect had been better in the future. Theprevious research had tested out the using of accruals had been the negative perspective on investor’sview, so the research have developed out the estimation of discretionary accruals quality as an criticalmeasurement of reducing the opportunistic behaviour. This research used the statistics model bydeveloping the the multiple regresion by developing out the new indicators for the estimated price,that based on earnings and equity as independent variables. This research have the causal approachby using the purposive sampling on the manufacturing industry by using the real based manipulationactivity, so the manipulation activity had been treated as a proxy for grouping the patern ofopportunistics behaviour. By using future market value based on earning and equity, the investor haveenough capability in detecting the earning management, the investor have calculated the net marketvalue in predicting the company’s prospect in future. In this research have developed out the accrualsquality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes.The positive perception of dividend policy show out the investor involvement in formulating cooperateoperational policy. The investor’s positive perception can be formed when they found “the good” newsby detecting out the negative manipulation and high accruals quality. It has paved the investor out theway in controlling and monitoring the company’s performance for the better prospect one.]]>
<![CDATA[PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN ]]>
<![CDATA[Muchlis, Saiful]]>;
<![CDATA[Setijawan, Febriani]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/6092kf76
<![CDATA[This study aims to determine the effect of accounting profit, operating cash flow and company size onstock prices through dividend policy on consumer goods industry companies on the Indonesia StockExchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operatingcash flow have a positive and significant effect on dividend policy, while the size of the company hasno influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect onthe closing prices, while the size of the company has a positive and significant effect on the closingprices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is noindirect effect of dividend policy in mediating accounting profit and operating cash flow on the closingprices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.]]>
<![CDATA[ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA: Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018 ]]>
<![CDATA[Alwindria, Yoga]]>;
<![CDATA[Taufik, Taufeni]]>;
<![CDATA[Azlina, Nur]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/he9vrb28
<![CDATA[This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes themechanism of transparency, participation and accountability in the management of the Sako VillageFund. Last, itanalyzes the guidance and supervision procedures for managing the Sako VillageFund.This type of research is a qualitative study and uses a comparative descriptive approach. In thisresearch, the researcher describes Transparency, Participation and Accountability of Sako Villagefinancial management which includes planning, implementation, administration, reporting,accountability, guidance and supervision of village financial management and comparativecompliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed thatin general the management of village funds in Sako Village from the planning, implementation,administration, reporting, and accountability stages can be said to be Transparent, Participatory, andAccountable. Although at each stage there are still small notes that become homework for the villagegovernment to be improved for the better. The training carried out by the Riau Provincial Governmentand Kuantan Singingi Regency can be said to be very good.]]>
