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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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Enhancing MSMEs Financial Resilience: Integrating Working Capital Management and Sustainability Reporting Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Sitepu, Christian Damar Sagara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.187-203

Abstract

This study examines the influence of sustainability reporting (SR) comprehension and working capital management (WCM) on the financial performance of small and medium-sized manufacturing enterprises (MSMEs). Furthermore, the study emphasizes WCM's impact on financial performance, which is linked to understanding SR among MSMEs actors. The study incorporates control variables in the model (e.g., age, size, ownership type, organizational culture, market orientation, entrepreneurial orientation). The sample is selected using quota sampling of MSMEs in the manufacturing sector in Palembang, Indonesia, from October to November 2023. Primary data collection is distributed online through questionnaires. The results show that understanding SR and WCM positively affect the financial performance of MSMEs. The findings deliver several contributions. Firstly, the implementation of SR of MSMEs – in the long term – would benefit the government in supporting sustainable development goals (SDGs). Secondly, it bridges the literature gap regarding the implementation of SR and WCM to examine the performance of MSMEs.
The Impact of Islamic Finance Development, Economic Growth, Function of Regional Government Budgets on Carbon Emissions in Indonesia Mamduh, Muhammad Faizul; Rusgianto, Sulistya
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.136-150

Abstract

Carbon emissions are a pressing global issue, with international agreements such as the Kyoto Protocol, Paris Agreement, and COP26 aiming to limit temperature rise and achieve net zero emissions. This research investigates the impact of Islamic financial development, economic growth, and government budget functions on carbon emissions in Indonesia, using panel data from 2018 to 2022. The study reveals that Islamic finance, specifically Sharia banking financing, significantly reduces carbon emissions. Conversely, economic growth (GRDP) is positively associated with carbon emissions, while the government’s environmental budget shows a negative relationship but lacks statistical significance. These findings highlight the effectiveness of Islamic finance in promoting environmentally sustainable practices and underscore the need for more effective government budgeting and regulatory measures. Future research should explore a broader range of Islamic finance sectors and budgetary functions to provide a more comprehensive understanding of their impact on carbon emissions. This study’s insights can guide policymakers in reinforcing successful strategies and developing new approaches to achieve emission reduction goals.
Financial Synergy for Sustainable Success: Optimizing Management, Investment, AI, and Risk SMEs in Bali P, Komang Widhya Sedana Putra; Lasmi, Ni Wayan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.204-219

Abstract

In the context of globalized and environmentally conscious business landscapes, this study investigates the intricate relationships between investment decisions, risk perception, artificial intelligence (AI), and sustainable success in small and medium enterprises (SMEs) in Bali. Employing a quantitative approach, the research explores the mediating role of investment decisions using theoretical frameworks such as the Triple Bottom Line, Pecking Order Theory, Trade-Off Theory, and Prospect Theory. Results from a sample of 150 SMEs reveal significant direct effects and correlations, with investment decisions mediating between AI, risk perception, and sustainability. Managerial implications emphasize strategic AI integration, robust risk management, and a balanced approach to investment decisions for sustainable success. While limitations include sample size constraints, future research directions suggest longitudinal and qualitative studies, exploration of sectoral variations, and assessing the impact of emerging technologies on sustainability decisions. This study provides actionable insights for companies navigating the complexities of sustainable decision-making and underscores the imperative for businesses to foster a culture of adaptability and innovation. By embracing these insights and cultivating a forward-thinking approach, companies can not only optimize their current sustainability strategies but also position themselves strategically to thrive in an ever-evolving business landscape.
The Impact of Taxation Socialization, Taxpayer Understanding, Service Quality, and Perception of Tax Rates on Individual Taxpayer Compliance Murtin, Alex; Maryani, Yani; Ummah, Rizka Saniyatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.151-160

Abstract

This study aims to objectively investigate how perceived tax rates, taxpayer comprehension, tax socialization, and service quality impact individual taxpayer compliance. This study uses the theory of planned behaviour. The theory of planned behaviour states that the behaviour carried out by a person is based on the will factor, which is used as a reason to perform the behaviour. Purposive sampling is one of the sampling strategies used in this study to obtain primary data. 120 respondents completed questionnaires, which were used to collect data. They are testing hypotheses with SPSS software. Based on the results of the SPSS analysis, taxpayer understanding and perceptions of tax rates affect individual taxpayer compliance. However, tax socialization and service quality do not affect individual taxpayer compliance. This research contributes to developing the Theory of Planned Behavior in the context of individual taxpayer compliance. This research references the Government and the Directorate General of Taxes in making policies to improve taxpayer compliance. However, this study only used a small sample, so the research results were less in-depth.
Determinant Factors of Sustainability Business Performance: The Role of Innovation Capability Setiyowati, Wulan; Pratama, Bima Cinintya; Wahyuni, Sri; Pramurindra, Rezky
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.30-50

Abstract

This study aims to examine the influence of determinants of sustainability business performance in the form of intellectual capital, financial technology, and entrepreneurial capability and explore the role of innovation capability as a mediator. This study used a questionnaire to collect data on MSMEs in Banyumas Regency, Central Java, and 198 respondents were analyzed using the Smart-PLS approach. The results showed a positive influence between intellectual capital, financial technology, and entrepreneurial capability on sustainability business performance and a positive influence of innovation capability as a mediator. The findings of this study provide contributions for MSME actors. First, maximizing resource utilization is key to improving performance and influencing business sustainability. Second, collaboration between internal factors and technology utilization is vital in creating sustainable business for MSMEs. Third, this study explains the driving factors companies can use to develop their internal potential to create a sustainable business.
Driving Efficiency and Accountability: Digitalization's Impact on Government Investment in North Sulawesi Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.51-63

Abstract

This study examines the role of digitalization in public procurement governance and its impact on enhancing the effectiveness of government investment in North Sulawesi. Employing a quantitative approach, this research utilizes secondary data from government reports, policy documents, and academic journals to assess the relationship between digital procurement systems and investment efficiency. The findings reveal a significant positive correlation between the implementation of digitalization and improved government investment effectiveness. Specifically, digital procurement enhances transparency, efficiency, and accountability, leading to better budget management and optimized public fund utilization. However, the study also identifies critical challenges, including limited infrastructure and insufficient human resource capacity, which hinder the full realization of digitalization benefits. To fully leverage digital procurement, policymakers must prioritize investments in technological infrastructure, strengthen institutional capacity, and provide targeted training programs for procurement personnel. This study contributes to the growing discourse on digital transformation in public sector governance and offers practical policy recommendations to enhance investment effectiveness through digital solutions.
The Readiness of Private Higher Education Institutions in Indonesia to Adopt Blockchain Technology in Accounting Information Systems Rani, Ratih Hayu; Pratolo, Suryo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.257-274

Abstract

This study aims to evaluate the readiness of Private Higher Education Institutions (HEI) in Indonesia to adopt blockchain technology. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this research explores the factors influencing the acceptance of blockchain technology, including Relative Advantage, Accounting Information Quality, Trust, Performance Expectancy, Effort Expectancy, and Intention to Use. Blockchain, as a decentralized, transparent, and secure technology, has the potential to enhance the accounting systems in Private HEIs. However, the adoption of this technology in the education sector remains at an early stage. This study uses a quantitative approach, with surveys distributed through questionnaires to financial department heads in accredited Private HEI across Indonesia. The findings show that Relative Advantage and Accounting Information Quality have a significant positive impact on Performance Expectancy, while Trust strongly influences Effort Expectancy. Performance Expectancy and Effort Expectancy contribute to the Intention to Use blockchain in Private HEI. This study contributes to the literature on blockchain adoption, particularly in the context of higher education, by emphasizing the potential of this technology to create more efficient, transparent, and secure accounting systems in Private HEI. These findings aim to provide practical guidance for higher education institutions and stakeholders in preparing for successful blockchain implementation.
Empowering MSME Performance Through Fintech and E-Commerce: The Moderating Role of Cashless Society Ilham, Ratih Milati; Yarisma, Fithri Widyanita; Setiawati, Ira; Putri, Darajatus Zakia; Ainiyah, Erika Rodhotul; Munaji, Khoirul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.64-80

Abstract

This study explores the impact of fintech payment and e-commerce adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs), focusing on the moderating role of the cashless society. Using a quantitative approach, data were collected from MSMEs operating in Central Java to examine how digital financial solutions influence business performance. The findings reveal that fintech payment adoption enhances MSME performance by improving transaction efficiency, financial management, and access to a broader market. However, e-commerce adoption does not directly affect MSME performance, which may be attributed to challenges such as technological readiness, digital literacy, and infrastructure limitations. The cashless society strengthens the impact of fintech payments on MSME performance, indicating that the shift toward digital transactions provides competitive advantages for MSMEs. However, its role in moderating the effect of e-commerce on MSME performance remains limited, suggesting that successful e-commerce adoption requires additional supporting factors. These findings underscore the importance of digital payment integration for MSMEs and highlight the need for financial literacy programs, digital mentoring, and infrastructure development to support MSMEs in adapting to an increasingly digital economy. This study provides valuable insights for policymakers, financial institutions, and MSME stakeholders in shaping strategies to enhance digital transformation and financial inclusion in the MSME sector.
The Influence of Environmental Performance Towards Creating Shared Value on Sri-Kehati Index Wibowo, Aulya Yulianti; Rahardja, Liana
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.1-19

Abstract

This research explores the influence of environmental performance on the concept of Creating Shared Value (CSV). CSV is a business approach that simultaneously promotes value creation for companies and society. About environmental performance, this study analyzes how environmentally friendly business practices can become a fundamental pillar of CSV strategy. We examine the relationship between corporate actions in reducing negative environmental impacts and increasing shared values through social welfare and business sustainability. By engaging case studies from various industries, we illustrate how proactive measures on environmental issues can generate long-term mutually beneficial benefits focused on creating shared value. UU No. 40 Tahun 2007 reads, "A company's social and environmental responsibility is its commitment to engage in sustainable economic development to enhance the environment and quality of life for the company, the local community, and society at large". Social and environmental responsibility is the company's commitment to sustainable economic development. This aims to enhance the standard of living and the environment to benefit the company, the local community, and society. The method used is multiple linear regression. Environmental performance indicators influence the company size, type of industry and capital intensity, significantly affecting CSV. The theoretical contribution of this research is to provide research results on the influence of environmental performance on CSV quantitatively and empirically in Indonesia because this topic is rarely discussed using a quantitative and empirical approach. The practical contribution expected from this research is that it can provide additional information to analyze company performance comprehensively by considering financial and environmental performance. Meanwhile, contributions from regulators related to the accounting sector, such as the Indonesian Accountants Association, could consider requiring sustainability reports for companies traded on the Indonesian Stock Exchange so that companies can be sustainable.
Unveiling the Link Between Islamic Governance Practices and CSR Disclosure in Islamic Financial Institutions Fakhruddin, Iwan; Amany, Ashilla Nadiya; Winarni, Dwi; Kusbandiyah, Ani; Pandansari, Tiara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.81-92

Abstract

This research aims to determine the impact of Islamic Corporate Social Responsibility disclosure by considering the proportion of audit quality, number of SSB meetings, and level of implementation of Islamic Corporate Governance. The population in this research is Sharia Banking registered with the Financial Services Authority in 2018-2022. Using a purposive sampling approach, the sample includes all items required in each variable. Then, an analysis and hypothesis testing approach was carried out using panel data regression analysis using Stata 17. The results of audit quality testing obtained a significance value of 0.02, and the test of Islamic Corporate Governance was 0.736. This shows that the audit quality and Islamic Corporate Governance variables do not affect Islamic Social Reporting. However, the research results on the variables of Sharia supervisory board meetings have a significance value of 0.104 and a positive coefficient value. This shows that Sharia supervisory board meetings positively influence Islamic corporate governance. Stakeholders have basic desires and implement accountability mechanisms to ensure good monitoring, audit quality and reporting to help achieve organizational goals. However, self-introduction with the organization cannot prove commitment to better Sharia principles. This research also provides insight into indicators that need to be applied to Sharia banking and by Islamic principles in Sharia banking management.

Page 16 of 17 | Total Record : 166

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