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Heru Fahlevi
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Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111
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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Published by Universitas Syiah Kuala
ISSN : 23559462     EISSN : 25281143     DOI : https://doi.org/10.24815/jdab
Core Subject :
Jurnal Dinamika Akuntansi dan Bisnis (JDAB), internationally known as Journal of Accounting and Business Dynamics, is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. The journal is published in March and September each year. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). The journal aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, JDAB welcomes studies addressing evolving issues and new developments in accounting and business. The scope of the journal is intentionally broad and adaptive to accommodate emerging themes and contemporary challenges. Topics of interest include, but are not limited to, areas such as accounting for disasters, big data analytics in business, Islamic FinTech, sustainability, and other emerging issues in accounting and business research. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Higher Education, Science, and Technology. The journal is also included in in Directory of Open Access Journals (DOAJ). We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WoS). To achieve this goal, the journal continuously strengthens its editorial standards, improves journal management, and collaborates with internationally recognized scholars in its editorial and reviewer network.
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Articles 18 Documents
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Firm Size, Ownership Structure, and Firm Value on Sustainability Expenditures in Indonesian Palm Oil Firms: A Moderated Mediation Martinus Robert Hutauruk; Firmansyah Firmansyah; Meutia Layli; Astrid Faradisty; Kusumaningdiah Retno Setiorini
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.767

Abstract

The palm oil sector is vital to Indonesia’s economy but faces increasing scrutiny over deforestation, greenhouse gas emissions, and social conflicts. Growing global ESG pressures have driven firms to expand sustainability expenditures, yet the roles of firm size and ownership structure in shaping these investments remain underexplored. This study develops a moderated mediation model integrating firm characteristics, governance, and sustainability spending. Using panel data from 276 firm-year observations (2019–2024) and Hayes’s PROCESS macro, the analysis examines direct, indirect, and moderating effects. Firm size increases sustainability spending; firm value weakens relationships
Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks Prasojo; Romzie Rosman; Dwi Marlina Wijayanti; Rosyid Nur Anggara Putra; Lailatis Syarifah
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.770

Abstract

This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster analysis to assess reporting practices. Two disclosure tendencies emerge: strategic disclosure and transitional compliance. Banks with stronger SSB characteristics tend to present more developed disclosure narratives, while formal governance structures alone show weaker associations. The findings suggest that disclosure quality reflects institutional capability and supervisory practices beyond structural arrangements.
Honest Growth Pays Off: Understanding the Powerful Impact of Corruption Control on Businesses Amrie Firmansyah; Nafis Dwi Kartiko
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.785

Abstract

This study examines the impact of state-level corruption control on firm growth in the Indonesian energy sector. Using 82 energy firms listed on the Indonesia Stock Exchange during 2002-2023, this study applies Ordinary Least Squares (OLS) regression with robust standard errors and fixed-effects estimation. Firm-level financial data are obtained from corporate financial statements, while corruption control indicators are sourced from the World Bank's Worldwide Governance Indicators. The results show that stronger corruption control is consistently associated with higher firm growth across multiple proxies. These findings indicate that improved institutional quality reduces uncertainty and supports more efficient resource allocation.
The Moderating Role of Risk Committee on the Corporate Risk Disclosure-Firm Value Relationship Lydia Ulimazni Vivolanda; Nurna Aziza; Saiful Saiful
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.793

Abstract

This study examines the relationship between Corporate Risk Disclosure (CRD) and firm value (MVA), with the Risk Committee as a moderating variable. Using a sample of 182 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, the data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results reveal that CRD has a positive impact on firm value, suggesting that transparent risk communication enhances investor confidence. Furthermore, the Risk Committee strengthens this relationship, acting as a vital contingent factor. Theoretically, this study contributes to Contingency Theory by demonstrating that the value relevance of risk disclosure is maximized under robust governance oversight. The novelty lies in identifying the Risk Committee as a 'contextual enabler' that transforms risk information into credible market signals within the manufacturing sector.
The Impact of ESG on Financial Distress: Moderating Effects of Firm Characteristics in Energy and Manufacturing Firms in ASEAN-5 Lina Lina; Vonnie Anatha
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.797

Abstract

This study empirically examines the link between ESG performance and financial distress in energy and manufacturing firms across ASEAN-5. The study employs firm-level panel data (n=550) for 2020–2024 and uses a fixed-effects logistic regression. Results show that stronger ESG engagement reduces the likelihood of financial distress. Firm size strengthens this effect, while firm age has no significant impact. The findings highlight ESG’s role in enhancing financial resilience, especially for larger firms, and guide policymakers and corporate leaders in shaping sustainability and risk management strategies.
When Founders Lead: Independent Directors, Institutional Ownership, and Firm Value Teddy Jurnali; Sheila Septiany; Jolin Floren Elvinis; Iskandar Itan; Budi Chandra
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.830

Abstract

This paper aims to examine the relationship between founder on board of directors and firm value, considering the moderating roles of independent directors and institutional ownership. The study sample includes 2,141 observations of companies listed on the Indonesia Stock Exchange for the 2018–2022 period, and was analyzed using panel regression. The results in this paper show that the founder on the board has a negative and significant effect on firm value, while institutional ownership strengthens the relationship, and independent directors have no effect. These findings emphasize the importance of institutional investors as a governance mechanism capable of controlling potential agency conflicts due to founder dominance. This study contributes to the corporate governance literature in emerging markets. It provides practical implications for regulators, investors, and family firms in optimizing the role of founders in creating firm value.
Integrating E-Procurement and Good Governance for Fraud Prevention in Public Procurement: Evidence from Banyuasin Regency, Indonesia Evada Dewata; Eka Jumarni Fithri; Riza Wahyudi; Farhan Aziz; Arrum Ramadhani; Nurhalizah Rahmah Putri
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.941

Abstract

This study examines fraud prevention within the Banyuasin Regency Government, Indonesia, by analyzing the roles of e-procurement, good governance, and individual morality. Using an explanatory quantitative approach, data from 123 procurement officials were analyzed using PLS-SEM. The findings show that e-procurement and good governance significantly enhance fraud prevention, while individual morality has no significant direct or moderating effect. The study highlights digital governance and institutional mechanisms as more effective determinants of fraud prevention than individual moral factors. Practically, the findings encourage local governments to strengthen e-procurement systems and governance practices to improve transparency, accountability, and technology-based fraud prevention
Understanding Local Wisdom Values in Preventing Fraud: Evidence from Traditional Village Governance in Bali Anton Robiansyah; Pesi Suryani; Rafles Ginting
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.951

Abstract

Fraud in village governance undermines accountability and public trust. This study explores how local wisdom in Balinese adat villages contributes to fraud prevention. Using a phenomenological approach, data were collected through in-depth interviews with six informants from three adat villages and supported by document analysis. The findings show that Tri Hita Karana, ngayah, and awig-awig strengthen transparency, collective responsibility, community participation, and accountability. Religious values, including Karma Phala and Tri Kaya Parisudha, reinforce ethical behavior and self-regulation. Thus, with formal governance controls, these values create a multi-layered accountability system that discourages fraudulent behavior. The study highlights the importance of integrating local wisdom into governance and accounting practices to strengthen fraud prevention in traditional village governance.
Tax Avoidance in Asian Manufacturing Firms: A Cross-Country Analysis of Financial Attributes and Law Enforcement Listya Eka Maharani; Dian Anita Nuswantara; Yuni Khoirotul Abdiyah; Ruben Jr Nayve; Siti Zabedah Binti Saidin
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.980

Abstract

This study examines the impact of firm size, leverage, and profitability on tax avoidance across six Asian jurisdictions (IDX, Bursa Malaysia, SET, PSE, SGX, HKEX) from 2020 to 2024. Analyzing 981 manufacturing companies using the Random Effect Model and Moderated Regression Analysis, the results reveal that larger firm size and higher profitability significantly reduce tax avoidance, while leverage and law enforcement enforcement as a moderator show no significant effects. These findings suggest that internal strategic factors and economic incentives supersede external legal pressures, highlighting the limitations of deterrence theory in cross-country corporate taxation.
Who Really Controls Greenwashing? The Interplay of Ownership Concentration and Corporate Governance: Evidence from High-Environmental-Impact Sectors in Indonesia Zera Ayudiastika; Islahuddin; Yossi Diantimala
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.1187

Abstract

This study examines whether ownership concentration reduces greenwashing and whether corporate governance strengthens this relationship. The sample consists of 752 firm-year observations from energy, basic materials, and industrial companies listed on the Indonesia Stock Exchange during 2020-2024.  The findings reveal that ownership concentration is negatively associated with greenwashing, indicating that dominant shareholders play an effective monitoring role in constraining opportunistic sustainability disclosure. Furthermore, corporate governance strengthens the negative relationship between ownership concentration and greenwashing. These results highlight the complementary roles of ownership structure and governance mechanisms in enhancing corporate sustainability accountability. This study contributes to the greenwashing literature by providing evidence from environmentally sensitive industries in an emerging market context.

Page 1 of 2 | Total Record : 18

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