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Mochamad Nashrullah
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INDONESIA
International Journal of Accounting Innovation
Published by Antis Publisher
ISSN : -     EISSN : 30895383     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal focused on advancing innovation in the field of accounting, with the goal of encouraging global accounting practices that are responsive to technological advancements, regulatory changes, and sustainability demands. The journal provides a platform for academics, practitioners, and policymakers to explore and discuss current issues and challenges facing the accounting profession worldwide. IJAI emphasizes an interdisciplinary approach that promotes innovation in accounting, including the integration of technologies such as artificial intelligence (AI), blockchain, big data, and machine learning into financial processes. The journal also welcomes studies on the role of accounting in meeting international standards and supporting sustainable, socially responsible business practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 20 Documents
 1   2 
EFFECTIVENESS OF ACCURATE ACCOUNTING SOFTWARE IMPLEMENTATION IN PREPARING FINANCIAL STATEMENTS (CASE STUDY AT PT KARYA MULIA LENTERA PERSADA) Arep, M.Nur Nama; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.1

Abstract

Objective: This study was conducted to determine the effectiveness of the application of Accurate Accounting Software in preparing financial reports at PT Karya Mulia Lentera Persada. Method: This type of research uses a qualitative descriptive method with a case study approach. The data used are primary and secondary data obtained through observation, interviews with 3 informants, literature research and documentation. The validity of the information was assessed using data source triangulation techniques. Results: The results of this study state that: The application of Accurate Accounting Software in preparing the financial statements of PT Karya Mulia Lentera Persada runs effectively, as seen from the alignment of the system with all financial activities of the company. Novelty: The novelty of this research is that PT Karya Mulia Lentera Persada has never done any study on the effectiveness of the application of Accurate Accounting Software in preparing its financial statements The effectiveness of Accurate Accounting Software implementation is assessed from the quality of the integrated system, relevant and accurate information, ease of use, satisfaction and quality of service, and a positive impact on individual and company performance.
THE EFFECT OF LIQUIDITY, PROFITABILITY, AND COMPANY SIZE ON THE TIMELINESS OF SUBMITTING FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES Wahdini, Wahdini; Ningrum, Wulan Wahyu; Jayanti, Fitri
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.2

Abstract

Objective: This research aims to explain whether liquidity, profitability, and company size have a partial or simultaneous effect on the timeliness of submitting financial reports. Method: This study is quantitative in nature, using secondary data from published financial reports of manufacturing companies listed on the IDX for the 2020-2022 period. Data was obtained from the IDX website based on purposive sampling. A total of 84 companies met the criteria for inclusion, resulting in 252 samples over the three-year observation period. Logistic regression was applied to test the data at a 5 percent significance level. Results: The research results indicate that liquidity, on its own, does not influence the timeliness of financial report submissions. However, profitability and company size do have a significant effect on timeliness. Additionally, when examined simultaneously, liquidity, profitability, and company size together affect the timeliness of submitting financial reports for manufacturing companies listed on the IDX. Novelty: This study contributes to the existing literature by providing insights into the specific impact of liquidity, profitability, and company size on the timeliness of financial reporting within the manufacturing sector in Indonesia, covering a recent period from 2020 to 2022.
THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE Suci Kusuma Wardani; Eny Maryanti; Sarwenda Biduri
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.3

Abstract

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative approach was applied, analyzing secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Results:  The findings reveal that while company growth and firm size do not significantly impact firm value, investment decisions have a positive effect. Capital structure moderates the relationship between investment decisions and firm value positively and between firm size and firm value negatively. However, it does not moderate the effect of company growth on firm value.  Novelty: This study contributes to literature by focusing on the food and beverage sector, using a recent data range and Eviews software for analysis, offering insights into the unique dynamics of capital structure within this industry.
THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023) Wany, Eva; Prayitno, Budi; Abidin, Khoirul
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.4

Abstract

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a quantitative approach, data were analyzed using SPSS, specifically employing multiple linear regression to assess the relationships between the independent variables (company size, profitability, and institutional ownership) and the dependent variable (company value). The sample was selected through purposive sampling of IDX-listed property and real estate companies within the study period. Results: Findings indicate that while company size does not significantly influence company value, profitability and institutional ownership positively impact company value in the property and real estate sector. Novelty: This research contributes to the field by highlighting the role of institutional ownership in enhancing company value within the Indonesian property and real estate market, providing sector-specific insights that may assist stakeholders in optimizing firm strategies and governance.
PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO FIRM VALUE WITH GENDER DIVERSITY AS A MODERATING VARIABLE Dwi Aprillia Rahmawati; Sarwenda Biduri; Imelda Dian Rahmawati
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.5

Abstract

Objective: This study aims to examine whether gender diversity moderates the effects of profitability, leverage ratio, and liquidity on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2023 period. Methods: Using a quantitative approach, secondary data from annual financial reports were analyzed. A purposive sampling technique yielded 180 companies as the sample. The data were processed using SmartPLS version 3.0, which includes outer model testing for validity and reliability and inner model testing for hypothesis validation. Results: The findings reveal that profitability and leverage ratio significantly affect firm value, while liquidity does not. Gender diversity strengthens the relationship between profitability and firm value but does not moderate the effects of leverage ratio and liquidity on firm value. This indicates that gender diversity enhances managerial decision-making through women's detailed analysis and risk assessment skills. Novelty: This research highlights the moderating role of gender diversity in the relationship between profitability and firm value, underscoring the strategic importance of diverse corporate governance. These findings provide practical insights for companies aiming to improve their value by integrating profitability-focused strategies and fostering gender diversity on boards.
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON THE FINANCIAL BEHAVIOR OF ACCOUNTING STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA Maharani, Kendra Dima Puspa; Wany, Eva; Malludin
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.6

Abstract

Objective: This study aims to examine the influence of financial literacy, lifestyle, and income on the financial behavior of accounting students at Wijaya Kusuma University Surabaya. It seeks to determine the extent to which these factors contribute to shaping students' financial decision-making and management practices, highlighting the role of financial literacy in fostering responsible financial behavior. Methods: The research adopts a quantitative approach, utilizing primary data collected through questionnaires distributed via Google Forms. A sample of 44 accounting students was selected using the judgment sampling method. Data collection employed a Likert scale to measure variables, and the analysis was conducted using SmartPLS 4.0 software to test the relationships between financial literacy, lifestyle, income, and financial behavior. Results: The analysis reveals that financial literacy (X1) positively influences financial behavior (Y), indicating that students with higher financial literacy demonstrate better financial decision-making. Conversely, lifestyle (X2) and income (X3) do not significantly affect financial behavior. These findings suggest that financial behavior is more strongly linked to knowledge and understanding of financial principles rather than lifestyle choices or income levels. Novelty:  This research contributes to the understanding of financial behavior among university students by emphasizing the critical role of financial literacy. Unlike many studies that focus on broader populations, this study specifically examines accounting students, who are presumed to have some foundational knowledge of finance. The findings highlight gaps in the influence of lifestyle and income, providing a basis for further exploration of external factors and educational interventions.
ORGANIZING ACCOUNTING POLICIES IN TRADE ENTERPRISES Ziyadullayevna, Bobomuradova Sarvinoz
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.7

Abstract

Objective: This article analyzes the organization of accounting policies in trade enterprises based on the legislation of the Republic of Uzbekistan. Properly structured accounting policies ensure financial stability and compliance with legal requirements. Method: The study examines legislative requirements, international experiences, and practical challenges in implementing accounting policies in trade enterprises. Data analysis is conducted using tables and graphs to illustrate key findings. Results: The analysis reveals gaps in the current legislative framework and identifies challenges faced by trade enterprises in organizing their accounting policies. The study highlights discrepancies between regulatory requirements and practical implementation. Novelty: This study provides a comprehensive evaluation of Uzbekistan's accounting policies in trade enterprises by comparing them with international standards. It offers insights into improving financial stability and regulatory compliance through effective policy implementation.
INTRODUCING ISLAMIC ACCOUNTING STANDARDS AT ISLAMIC BANKS IN GUINEA Sackor, Muhammed
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.8

Abstract

Objective: This study investigates the feasibility and necessity of implementing Islamic accounting standards within the Islamic financial services sector in Guinea, aiming to enhance trust, transparency, and compliance with Shariah principles. Method: A qualitative approach was employed, involving document analysis and expert interviews with Islamic finance practitioners in Guinea to assess the current accounting practices and identify gaps in Shariah-compliant standards. Results: The findings reveal that Islamic banks in Guinea face significant limitations due to the absence of standardized Islamic accounting frameworks, which hinders credibility and operational alignment with Islamic financial principles. Nevertheless, the study identifies considerable opportunities for adopting frameworks such as those proposed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), provided there is institutional support and capacity-building initiatives. Novelty: This paper contributes to the limited literature on Islamic accounting implementation in West Africa by offering a contextual analysis of Guinea’s Islamic banking sector and proposing a practical roadmap for integrating Shariah-compliant financial reporting standards.
CAPITAL MARKET REACTION TO THE IMPLEMENTATION OF THE 2024 SIMULTANEOUS ELECTION ON THE JAKARTA ISLAMIC INDEX STOCK GROUP Yuriani, Ima; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.9

Abstract

Objective: This research is motivated by political phenomena related to the 2024 Simultaneous Elections in Indonesia. This study aims to examine whether the organization of the 2024 Simultaneous Elections provides significant information. A quantitative approach is used by utilizing secondary data, including daily closing prices, JCI index, trading volume, number of shares outstanding, as well as the bid and ask prices of stocks in the Jakarta Islamic Index for seven days before and after the election. Method: Hypothesis testing was conducted using paired sample t-test with Kolmogorov-Smirnov normality test. Results:  The results showed no significant difference in the average stock price, average abnormal return, and average bid-ask spread before and after the election. However, there is a significant difference in the average trading volume activity variable, which indicates the presence of information reflected by these changes. Based on these findings, it can be concluded that the market does not fully respond to election events, as market participants do not seem to consider the information generated as important.  Novelty: This journal examines the combination of several variables found in different studies, as well as hot and crucial phenomena.
ANALYSIS OF THE IMPACT OF MONETARY AND FISCAL POLICIES ON THE INDONESIAN ECONOMY Wahbi , Abdul Azim; Syahrudi
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.10

Abstract

Objective: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy using the literature review method. Method: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy using the literature review method. Results: The results show that monetary policy through money supply regulation is significant in promoting economic growth, while fiscal policy is effective in supporting economic recovery through increased government spending, social assistance, and tax cuts during the pandemic. Novelty: This study emphasizes the importance of coordinated implementation of monetary and fiscal policies in Indonesia, particularly during economic crises such as the COVID-19 pandemic, by highlighting their complementary roles in promoting growth and recovery.

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