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Mochamad Nashrullah
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Kavling Banar, Pilang, Sidoarjo, Jawa Timur
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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 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2025): June" : 5 Documents clear
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.
THE INFLUENCE OF ENVIRONMENTAL COSTS AND CARBON PERFORMANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF ENVIRONMENTAL PERFORMANCE Amalia, Hanifah Adhe; Aji, Seto Satriyo Bayu
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.v1i2.11

Abstract

Objective: This study investigates the intricate relationships between environmental costs, carbon performance, and financial performance within corporate frameworks. The primary objective is to elucidate how environmental performance mediates the relationship between carbon performance and financial outcomes. Method: The study employs a quantitative approach, utilizing purposive sampling to select a population of energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 17 companies were included in the final sample, resulting in 51 observations. Data collection techniques involved the use of financial reports and sustainability disclosures, while analysis was conducted using statistical software to perform regression analysis and hypothesis testing. Results: The results indicate that companies demonstrating robust carbon performance, characterized by reduced emissions, tend to experience enhanced environmental performance, which subsequently leads to improved financial performance. Novelty: The novelty of this research lies in its exploration of environmental costs as both a necessary expenditure and a strategic investment that can yield long-term financial benefits. It differentiates itself from prior studies by focusing specifically on the energy sector in Indonesia, providing new insights into how environmental initiatives can be leveraged for financial gain. Furthermore, it reinforces the notion that effective environmental management is not merely a regulatory obligation but a strategic investment that can yield significant returns.
INTEGRATION OF DIGITAL COMMUNICATION IN SUSTAINABLE SHARIA FINANCE : CHALLENGES AND OPPORTUNITIES IN THE CYBER MEDIA ERA Kurniawati, Juliana; Fitria Yuliani; Sri Dwi Fajarini
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.v1i2.12

Abstract

Objective: This study aims to examine the challenges and opportunities faced by the Islamic finance sector in utilizing digital communication technology. Method: This article uses a qualitative research method based on a literature review, analyzing the integration of digital communication in Islamic banking services and the implementation of digital technology, as well as opportunities and challenges in the cyber media era. Results: On the one hand, the use of digital platforms expands access to Islamic financial services, increases transparency, efficiency, and community involvement. However, on the other hand, a number of challenges arise, including low digital literacy, cybersecurity threats, and the need for regulations that are in accordance with sharia principles. Novelty: With a deeper understanding, the integration of digital communication can be a strong basis for strengthening inclusive, adaptive, and sustainable sharia finance amidst the changes in the digital era. Utilizing all available resources on the internet for the integration of sharia banking product services, for example creating interesting content on digital media platforms as a means of promotion and education for Indonesian society.
THE EFFECT OF COMPANY AGE ON IMPRESSION MANAGEMENT PRACTICES Purwitasari, Fadilla; Ariska, Ricky A.; Yustie, Renta
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.v1i2.13

Abstract

Objective: In order to maintain a good image in front of investors and other stakeholders, companies carry out impression management. Various factors are considered to influence how impression management practices are carried out by companies. One of these factors is the age of the company. This study aims to explore how the age of the company affects the impression management practices carried out by the company. Method: This study is a quantitative study with a data processing method of regression analysis. The research sample was 100 non-financial companies with the oldest and youngest ages listed on the Indonesia Stock Exchange in 2023. Impression management practice data was taken from the board of directors' report in the company's annual report and processed using the content analysis method. Results: The results of the study indicate that the age of the company does not affect the impression management practices carried out by the company. Novelty: There has never been any research in Indonesia that uses company age as a factor influencing impression management practices.

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