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Journal Dialectica (Journal of Accounting Research)
Published by CV. Visionary Raya Sakti
ISSN : -     EISSN : 3163821X     DOI : https://doi.org/10.67983/journaldialectica.v1i1
Core Subject :
The Journal Dialectica (Journal of Accounting Research) is a peer-reviewed periodical committed to disseminating original, conceptual, and empirical research findings in the fields of accounting and finance. This journal aims to serve as a platform for critical and constructive academic discourse among scholars, researchers, practitioners, and students. The scope of Journal Dialectica encompasses, but is not limited to, the following areas: Financial Accounting and Reporting: Accounting standards (SAK ETAP, SAK EMKM, PSAK, IFRS), voluntary disclosure, the value relevance of accounting information, financial statement analysis, and capital market studies. Management and Cost Accounting: Management control systems, responsibility accounting, budgeting, costing, performance measurement, and the balanced scorecard. Auditing and Assurance Services: Audit quality, auditor independence, professional ethics, forensic auditing, internal audit, and technology in audit (IT Audit). Public Sector Accounting and Taxation: Public financial accountability, government accounting systems, public sector budgeting, accounting for non-profit organizations, as well as tax planning and compliance. Accounting Information Systems and Technology: The design, implementation, and control of accounting information systems, e-accounting, blockchain, and the digitalization of accounting processes. Sharia Accounting and Islamic Finance: Financial reporting for Islamic financial institutions, zakat and waqf accounting, and governance in sharia entities. Contemporary Issues in Accounting: Sustainability accounting and ESG reporting, green accounting, integrated reporting, behavioral accounting, as well as accounting education and the profession.
Arjuna Subject : -
Articles 10 Documents
 1 
ACCOUNTING FROM AN ISLAMIC PERSPECTIVE: BRIDGING SHARIAH VALUES AND MODERN FINANCIAL REPORTING Raya Puspita Sari Hasibuan; Putri Syuhada; Nuraini Nuraini
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.8

Abstract

Research Objectives: This study aims to explore accounting from an Islamic perspective by examining how Shariah values can be integrated into modern financial reporting practices. It seeks to analyze the relevance of key Islamic principles—such as accountability (amanah), justice (‘adl), transparency (shafafiyyah), and social responsibility (maslahah)—and assess their potential to complement and enhance contemporary accounting frameworks. Design/ Methodology / Approach Research: The study adopts a qualitative research design using a conceptual and normative approach. It relies on secondary data collected through a systematic literature review of academic journals, books, conference proceedings, and regulatory frameworks, including standards such as IFRS, AAOIFI, and IFSB. Data analysis is conducted using:Content analysis to identify key Shariah principles in accounting, Comparative analysis to examine similarities and differences between Islamic accounting and conventional financial reporting, To ensure validity, the study applies triangulation by integrating insights from multiple credible sources. Research Results: The findings indicate that:Islamic accounting extends beyond technical financial measurement to include ethical, social, and spiritual accountability, emphasizing responsibility not only to stakeholders but also to God, Core Shariah values such as justice, trust, transparency, and social welfare provide a broader and more holistic framework compared to conventional accounting, There are significant areas of convergence between Islamic accounting and modern developments such as sustainability reporting, ESG, and corporate governance. However, challenges remain, including: Lack of standardized Shariah-based accounting frameworks, Limited disclosure of Shariah-specific elements (e.g., zakat, non-halal income), Dominance of shareholder-oriented objectives in conventional accounting.​ Implications of Research Results: The study implies that integrating Shariah values into modern financial reporting can: Enhance the credibility, ethical integrity, and legitimacy of financial statements, Promote a more holistic and value-driven accounting system that incorporates moral and social dimensions, Support the development of hybrid reporting frameworks that balance global standards with Shariah compliance, For practitioners and policymakers, the findings highlight the importance of developing accounting standards that incorporate ethical, social, and religious considerations while maintaining comparability and regulatory compliance.
THE IMPACT OF INTERNAL AUDIT QUALITY ON FINANCIAL PERFORMANCE OF MSMES IN KANO STATE, NIGERIA Nura Musa; Sagir Lawal; Felix Karma
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.15

Abstract

Research Objectives: To examine the effect of internal audit quality (IAQ) on the financial performance of selected Micro, Small, and Medium Enterprises (MSMEs) in Kano State, Nigeria, specifically investigating the influence of auditor independence, competence, objectivity, audit scope, stakeholder engagement, and continuous improvement practices. Design/ Methodology / Approach Research: A quantitative research design rooted in the positivist paradigm. Primary data were collected via structured questionnaires administered to 50 respondents across five purposively selected MSMEs. Data analysis employed descriptive statistics and multiple regression analysis using SPSS and Stata software. Research Results: Internal audit quality has a significant positive effect on financial performance (measured by ROA). All IAQ dimensions (independence, competence, objectivity, scope, stakeholder engagement, and continuous improvement) positively contribute, with auditor competence and continuous improvement practices being the most influential factors. The model demonstrates strong explanatory power (R² = 82.1%). ​ Implications of Research Results: MSMEs should invest in developing competent and independent internal audit units, regularly update audit procedures, and integrate audit feedback into strategic decision-making. This strengthens transparency, accountability, and optimal financial management, thereby enhancing performance and sustainability.
THE EFFECT OF FINANCIAL MANAGEMENT PRACTICES ON PROFITABILITY IN IDX-LISTED COMPANIES Adel Adel; Endah Sri Wahyuni; Elvi Nilda; Samsul Bahry Harahap; Bustami Bustami
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.24

Abstract

Research Objectives: To analyze the effect of cash management, inventory management, and cost management on the profitability of companies listed on the Indonesia Stock Exchange (IDX).​ Design/ Methodology / Approach Research: A quantitative research design with a causal-associative approach. The study utilized secondary data from corporate financial statements. Data analysis was performed using multiple linear regression, preceded by classical assumption tests (normality, multicollinearity, and heteroskedasticity) with SPSS software. Research Results: The analysis revealed that partially, the variables of cash management, inventory management, and cost management do not have a significant effect on profitability. The simultaneous test (F-test) also indicated that these three variables jointly do not significantly affect profitability. The low coefficient of determination (R²) indicates the model has limited explanatory power.​ Implications of Research Results: The profitability of the studied companies is likely influenced by other factors beyond the model, such as investment strategies, capital structure, operational efficiency, and market conditions. Companies are advised not to focus solely on managing cash, inventory, and costs but to also consider other strategic factors to enhance profitability.
THE ROLE OF FINANCIAL RATIO ANALYSIS SEEN IN TERMS OF LIQUIDITY, SOLVABILITY AND PROFITABILITY IN MEETING THE STANDARDS OF FINANCIAL RATIO FOR COMPANY HEALTH(CASE STUDY AT PT. IGASAR) Dewi Mayasari; Rini Yulia
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.46

Abstract

Research Objectives: The objective of this study is to evaluate the financial health level of PT. Igasar during the period 2014–2016 by analyzing financial ratios, specifically liquidity, solvency, and profitability ratios, and assessing whether these ratios meet the standard benchmarks of a healthy company. Design/ Methodology / Approach Research: This study employs a descriptive quantitative approach using secondary data derived from the company’s financial statements (balance sheets and income statements) for the period 2014–2016. Data collection is conducted through documentation techniques. The analysis method includes: 1. Financial ratio analysis (liquidity, solvency, and profitability ratios), 2. Comparative analysis, comparing company ratios against standard financial benchmarks. The evaluation is based on established financial ratio standards to determine the company’s health level. Research Results: The findings indicate that PT. Igasar’s financial performance during 2014–2016 is generally unhealthy, as reflected in all three ratio categories:1. Liquidity: The current ratio, quick ratio, and cash ratio consistently fall below standard benchmarks, indicating the company’s inability to meet short-term obligations effectively. 2. Solvency:The debt-to-asset ratio and debt-to-equity ratio remain high throughout the observed period, suggesting excessive reliance on debt financing and high financial risk. 3. Profitability: Profitability ratios (Net Profit Margin, Return on Assets, and Return on Equity) do not meet standard levels. Although there is a slight improvement after 2014 (from loss to profit), overall performance remains below healthy standards. ​Implications of Research Results: The results imply that PT. Igasar faces significant financial management challenges, including: Weak short-term financial stability (liquidity issues), High dependency on external financing (solvency risk), and Inefficient utilization of assets and capital in generating profits. These findings suggest the need for: Improved financial management and cost control, Better coordination across organizational divisions, and strategic efforts to enhance operational efficiency and competitiveness. Overall, financial ratio analysis proves to be an effective tool for evaluating and monitoring company health and supporting managerial decision-making.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIALINCLUSION, AND FINTECH ON THE FINANCIAL BEHAVIOR OF MSMES IN SUNGAI PENUH CITY Endah Sri Wahyuni; Bustami Bustami; Eva Sumanti; Elvi Nilda; Samsul Bahry Harahap; Azhar Azhar
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 1 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i1.47

Abstract

Research Objectives: This study aims to analyze the influence of financial literacy, financial inclusion, and financial technology (fintech) on the financial behavior of Micro, Small, and Medium Enterprises (MSMEs) in Sungai Penuh City. It also seeks to examine the simultaneous effects of these variables and identify the dominant factor influencing MSMEs’ financial behavior. Design/ Methodology / Approach Research: The study adopts a quantitative associative research design. The population consists of 30 MSMEs in Sungai Penuh City, all of which are selected as the sample using a simple random sampling technique. Data are collected through structured questionnaires using a five-point Likert scale. The research instruments are tested for validity and reliability. The data analysis techniques include: Classical assumption tests (normality, multicollinearity, heteroscedasticity) , Multiple linear regression analysis, Hypothesis testing using t-test and F-test, Coefficient of determination (R²) analysis, Statistical analysis is conducted using SPSS software. Research Results: The findings reveal that:Financial literacy has a positive and significant effect on MSMEs’ financial behavior, making it the most influential variable, Financial inclusion has a negative and insignificant effect, indicating that access to financial services does not necessarily translate into improved financial behavior, Fintech also shows a negative and insignificant effect, suggesting limited adoption and utilization among MSMEs, Simultaneously, financial literacy, financial inclusion, and fintech significantly influence financial behavior, as indicated by the F-test, The explanatory power of the model is relatively weak (R² = 28.7%), implying that other external factors also play a substantial role in shaping financial behavior. ​Implications of Research Results: The study implies that improving MSMEs’ financial behavior should primarily focus on enhancing financial literacy, as it is the key determinant of effective financial management. Additionally: There is a need to strengthen financial education and training programs for MSME actors, Efforts should be made to increase awareness and practical utilization of financial inclusion services, Policymakers and financial institutions should promote user-friendly and accessible fintech solutions, accompanied by education and mentoring, The findings also suggest that future research should incorporate additional variables, such as psychological factors, business experience, and policy support, to better explain MSMEs’ financial behavior.
FINANCIAL LITERACY, ACCOUNTING UNDERSTANDING, INFORMATIONTECHNOLOGY USAGE, SOCIALIZATION,AND GOVERNMENT SUPPORTPROGRAMS FOR THE IMPLEMENTATION OF SAK EMKM AMONG MSMES Aiyuni Ika Damayanti; Nelsi Arisandy
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.64

Abstract

Purpose: This study aims to analyze the influence of financial literacy, accounting understanding, information technology utilization, socialization, and government support programs on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSME actors in Pekanbaru City. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME actors in Pekanbaru City. The sampling technique used is purposive sampling. Data analysis is conducted using multiple linear regression to examine the effect of independent variables on the implementation of SAK EMKM. Findings: The results indicate that financial literacy, accounting understanding, information technology utilization, socialization, and government support programs have a positive and significant effect on the implementation of SAK EMKM. Simultaneously, these variables contribute significantly to improving the quality of financial reporting among MSMEs. Accounting understanding and information technology utilization are found to be the most dominant factors influencing SAK EMKM implementation. Research Implications: The findings provide practical implications for local governments, educational institutions, and related stakeholders in enhancing financial literacy, accounting competence, and digital transformation among MSMEs. Strengthening socialization programs and government assistance is essential to improve compliance with SAK EMKM and support sustainable MSME development.  
MAPPING FINANCIAL DISTRESS AND SUSTAINABILITY RESEARCH IN MSMES: BIBLIOMETRIC ANALYSIS AND LITERATURE REVIEW Nala Putri Zhulian; Febri Rahmi; M Refsin Alfarisi; Miftahur Rahmah; Pani Anggraini Syafitri
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.65

Abstract

Purpose: This study aims to map the development of research on financial distress and sustainability in MSMEs through VOSviewer-based bibliometric analysis and literature review. Design/methodology/approach: This study applies a bibliometric approach based on a literature review. Data were collected using Publish or Perish and analyzed using VOSviewer. The data collected consisted of 500 articles from 2014 to 2024, related to financial distress, sustainability, and MSMEs. This was used to identify journal publication trends, analyze themes, and visualize them based on clusters and items. Findings: The analysis selected 164 articles relevant to financial distress and sustainability. Publication peaked in 2021 with 20 articles. VOSviewer mapping generated seven clusters and 33 topic items. The highest citation count reached 349, while J. Martínez-Ferrero and I. M. García-Sánchez were the most productive authors. Sustainability emerged as the dominant Q1 journal. Research implications: This study identifies dominant and underexplored themes as a future research gap
IMPLEMENTATION OF INTERNAL CONTROLS IN PETTY CASHMANAGEMENT: A CASE STUDY OF THE WAREHOUSE DIVISION AT PT PANTES PUTRA Tania Yulanda Putri; Bonita Prabasari
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.100

Abstract

Research Objectives: This study aims to analyze the implementation of the internal control system for petty cash management in the warehouse division of PT Pantes Putra Jaya and to identify the challenges, effectiveness, and factors influencing the internal control process. Design/Methodology/Approach Research: This study employs a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, direct observation, and documentation involving key participants, including the Warehouse Manager, petty cash custodian, and Accounting/HRD staff. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. Research Results: The findings indicate that the internal control system for petty cash management has generally been implemented adequately and is consistent with fundamental internal control principles. The system is supported by Standard Operating Procedures (SOPs), segregation of duties, transaction authorization, supporting documentation, physical cash reconciliation, and cross-checking procedures. The company also uses a computerized accounting system, Ksystem, to support transaction recording and verification. However, several challenges remain, including delays in expenditure reporting, delayed submission of supporting documents by third parties, incomplete documentation, and discrepancies between the physical petty cash balance and accounting records. Implications of Research Results: The findings imply that strengthening administrative discipline, timely submission of supporting documents, periodic cash reconciliation, and role-based access to the accounting system is necessary to improve the effectiveness of petty cash internal controls. The implementation of these measures can enhance the accuracy, security, transparency, and accountability of petty cash management while reducing the risks of recording errors, misuse, and fraud.
LIQUIDITY, LEVERAGE, AND FINANCIAL DISTRESS: EVIDENCE FROM INDONESIAN TEXTILE AND GARMENT COMPANIES Septyanti Pratista Wibowo; Paulus Sugianto Yusut
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.106

Abstract

Research Objectives: This study aims to examine the effect of liquidity and leverage on financial distress among textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Design Methodology / Approach Research: This study employs a quantitative explanatory research design using secondary data obtained from the financial statements of textile and garment companies listed on the IDX. The population consists of 20 companies, with 18 companies meeting the purposive sampling criteria, resulting in 54 balanced panel observations over the 2021–2023 period. Panel data regression analysis was conducted using the Fixed Effects Model (FEM). Liquidity is measured by the Current Ratio (CR), leverage by the Debt-to-Equity Ratio (DER), and financial distress by the Altman Z″-Score. Research Results: The results indicate that liquidity, as measured by the Current Ratio, does not have a statistically significant effect on financial distress (β = 0.181983; p = 0.2593). In contrast, leverage, as measured by the Debt-to-Equity Ratio, has a statistically significant negative effect on financial distress (β = −0.329680; p = 0.0116). Simultaneously, liquidity and leverage have a statistically significant effect on financial distress, as indicated by an F-statistic of 52.35342 and a probability value of 0.000000. The model has an R² of 0.966949, indicating that the independent variables and the fixed effects explain approximately 96.69% of the variation in financial distress. Implication of Research Results: The findings suggest that liquidity alone may not adequately capture financial distress risk in the textile and garment industry, particularly because current assets may include substantial inventories that are not immediately convertible into cash. The significant relationship between leverage and financial distress highlights the importance of capital structure management. Companies should carefully manage their debt and financing structures, while investors and creditors should consider leverage trends and comprehensive financial indicators when assessing corporate financial risk.
SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP IN ENERGY SECTOR COMPANIES Meryl Amara; Delli Maria
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.109

Abstract

Research Objectives: This study aims to empirically examine the effects of Sustainability Report Disclosure and Corporate Social Responsibility (CSR) on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. It also investigates whether managerial ownership moderates the relationships between Sustainability Report Disclosure, CSR, and financial performance. Design Methodology / Approach Research: This study employs a quantitative research approach using secondary data obtained from annual reports and Sustainability Reports of energy sector companies listed on the IDX. The sample was selected using purposive sampling, resulting in 48 companies/observations. Financial performance was measured using Return on Assets (ROA), while the hypotheses were tested using PROCESS Macro version 4.2 for SPSS 26 to assess direct and moderating effects. Research Results: The results indicate that Sustainability Report Disclosure does not have a significant effect on financial performance, with a significance value of 0.144. Similarly, Corporate Social Responsibility does not significantly affect financial performance, with a significance value of 0.291. Managerial Ownership has a significant direct effect on financial performance in the Sustainability Report model (p = 0.013). However, managerial ownership does not significantly moderate the relationship between Sustainability Report Disclosure and financial performance (p = 0.196) or between CSR and financial performance (p = 0.095). Implication of Research Results: These findings indicate that sustainability disclosure and CSR activities in the Indonesian energy sector may generate benefits that are predominantly long-term and non-financial, making their effects on short-term financial performance less immediately observable. The findings also suggest that managerial ownership alone is insufficient to strengthen the financial benefits of sustainability and CSR practices. Companies should therefore integrate sustainability and CSR initiatives more strategically with their core business objectives to enhance their potential contribution to financial performance.

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