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[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Verado, Sandy]]>;
<![CDATA[Kurniawati]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/k0mrs242
<![CDATA[The main purpose of this study is to analyze firm value from non financial, financial and economic macro perspective which proxied by corporate social responsibility, profitability, and systematic risk. The research data came from the final sample of 10 Indonesia companies, 7 Malaysian companies and 11 Singapore companies listed in Global Reporting Initiative (GRI) database and stock exchange in each country during 2015-2017. Results of this study indicate that only profitability shows the positive impact on firm value, while corporate social responsibility and systematic risk have no effect. In addition, the Kruskal – Wallis test results show that there are no significant differences in corporate social responsibility, profitability and systematic risk in Indonesia, Malaysia and Singapore.]]>
<![CDATA[FINTECH BASED PEER-TO-PEER (P2P) LENDING: A PERSPECTIVE OF MSMEs IN THE NEW NORMAL OF PANDEMIC COVID-19 ]]>
<![CDATA[Zakiyah, Tuti]]>;
<![CDATA[Trifiyanto, Kabul]]>;
<![CDATA[Windasari, Wahyuni]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/dq29t378
<![CDATA[The purpose of this research is to find the role of Fintech Peer to Peer (P2P) lending based on the perspective in the new normal era of Covid-19 as a financial inclusion to recovery of the MSME’ financial. The population in this study were MSMEs in Central Java and East Java Provinces. The survey method in this study used a questionnaire as a data collection tool. In addition, researchers also use purposive sampling method to determine the sample. Analysis tools for hypothesis testing using external models and E-Views 10 for evaluation of inner models. The results of this study are that peer to peer lending together has a significant effect on the interests of MSME actors in East Java in The New Normal of the Covid-19, This is also supported by a determination test value 87% Peer to peer lending fintech companies should raise perceptions consumers of the benefits, uses, benefits and risks that consumers get if using peer to peer lending fintech. One that must be done is to make consumers believe that fintech service quality peer to peer lending is much better than financial services conventional, such as banks during the Covid-19 pandemic.]]>
<![CDATA[FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR ]]>
<![CDATA[Lesmana, Iwan]]>;
<![CDATA[Biantara, Dheny]]>;
<![CDATA[Sitardja, Meco]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/2m06aa19
<![CDATA[The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation. Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect. Economic indicators that were represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator. The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN PP NOMOR 12 TAHUN 2019 ]]>
<![CDATA[Saputri, Sri Mulya]]>;
<![CDATA[Azlina, Nur]]>;
<![CDATA[Rofika]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/7jx9b323
<![CDATA[This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing PP No. 12 of 2019 in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant positive effect on the readiness of local governments in implementing Government Regulation No. 12 of 2019,]]>
<![CDATA[INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE ]]>
<![CDATA[Goman, Michael]]>;
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/cea6cv96
<![CDATA[This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literatures have found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
