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Mochamad Nashrullah
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Nashrul.id@gmail.com
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+6285745063538
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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 23 Documents
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ANALYSIS OF THE INFLUENCE OF LABOR, INVESTMENT, AND INFLATION ON THE GROWTH OF THE MANUFACTURING INDUSTRY IN EAST JAVA FROM 2008-2023 Wijaya, Aldian Jodi Pemana; Prayitno, Budi; Wany, Eva
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.31

Abstract

Objective : This study analyzes the impact of labor, investment, and inflation on the growth of the manufacturing sector in East Java Province during 2008–2023. Method: Using an explanatory quantitative approach with a log-linear multiple regression model and annual secondary data from the Central Statistics Agency (BPS). Results: The results show that labor has a positive and significant effect, while inflation has a negative and significant effect on industrial growth. Investment has a positive but statistically insignificant impact. Simultaneously, all three variables show significant influence with an Adjusted R² of 80.76%. These findings highlight the importance of industrial development policies that consider workforce quality, inflation stability, and investment effectiveness. Novelty: This study provides empirical evidence on the simultaneous impact of labor, investment, and inflation on manufacturing sector growth in East Java Province during 2008–2023 using a log-linear multiple regression model with long-term annual data.
EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS: AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES Alwajid, Ali Fakhir Kadhim; Jaber, Mahdi Saleh; Muttair, Hazem Ali
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.32

Abstract

Objective: The study aimed, through studying the reality of evaluating the process of merging public companies in Iraq in the Iraqi environment, to identify the most important difficulties that accompanied the process of merging public companies, and to clarify the principles that must be followed when merging, which are consistent with the legal legislation of the local environment, with a statement of the impact of the merger when preparing financial statements in accordance with international accounting standards. Method: The study was conducted on a sample of public companies that have a significant impact on the Iraqi economy and apply the unified accounting system. These companies exist in an economic environment characterized by constant dynamics and fluctuations, and purchasing power therefore changes with these conditions. Results: The study concluded that adapting the International Financial Reporting Standard (IFRS 3) to assess the merger process of public companies in Iraq helps provide results closer to accuracy and reality when preparing financial statements. Mergers of companies are considered one of the main financial solutions for struggling companies. Novelty: As a result of the continuous development of economic life and the emergence of diverse commercial companies, economic concentration has become a contemporary feature. Mergers have become one of the most important means of achieving this concentration, with the goal of achieving greater profits and broader competition.
EVALUATION OF THE EFFECTIVENESS OF ELECTRONIC AUDITING SYSTEMS IN BANKS AND THEIR IMPACT ON THE DETECTION OF FINANCIAL CORRUPTION Jayyas, Mohammad Abdulwahid
International Journal of Accounting Innovation Vol. 2 No. 2 (2026): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i2.33

Abstract

Objective: This study aims to evaluate the effectiveness of electronic auditing systems in Iraqi banks and their contribution to uncovering financial corruption, given the economic crises and regulatory pressures facing the country. With rising rates of financial corruption and the growing need to enhance transparency and accountability, it has become imperative to develop effective electronic oversight systems within banking institutions. Method: The study relied on an analysis of financial data and banking indicators for the period (2019–2022). Results: The results concluded that electronic auditing systems represent an effective oversight tool that has contributed to improving financial performance indicators, such as capital growth, net profits, and increased revenues. It also demonstrated the ability of these systems to detect financial violations early, reduce resource manipulation, and mitigate the misuse of credit facilities. However, the study revealed a number of challenges hindering the full implementation of electronic auditing systems, most notably weak digital infrastructure, high operating costs, and the lack of qualified specialist personnel. Novelty: The study recommended expanding the application of electronic auditing systems, modernising the technological infrastructure, investing in human resource development, enhancing integration between banks and regulatory bodies, and developing performance indicators to measure the effectiveness of these systems on a sustainable basis.

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