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Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
Arjuna Subject : -
Articles 16 Documents
 1   2 
Search results for , issue "Vol 12, No 1 (2020): March 2020" : 16 Documents clear
Joint impact of Philanthropy and Corporate Reputation on Firm Value Daromes, Fransiskus Eduardus; Gunawan, Stevi Revigi
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.21747

Abstract

This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company.  The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.
Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque Asrori, Asrori; Kiswanto, Kiswanto; Fachrurrozie, Fachrurrozie; Amal, Muhammad Ihlashul
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.23930

Abstract

The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds. 
The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance Adiputra, I Made Pradana; Gani, Lindawati; Rossieta, Hilda
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.22753

Abstract

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that  the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.
The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting Jaya, Intan Purnama; Sukirno, Sukirno
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.17701

Abstract

The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.
Utilising SATA in Measuring Students’ Understanding of Financial Statements: A Survey among Non-Accounting Students Shamsudin, Adriana; Mohd Pauzi, Nur Farahah; Karim, Mohd Syazwan; Roslan, Nurfarahin; Ahmad, Khairiah
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24811

Abstract

Accounting is perceived as a complicated process due to its technical difficulties. However, accounting knowledge is undeniable essential to complete a business plan. The ‘Simplified Accounting Template for Apprentice’ (SATA) is developed to facilitate students especially non-accounting students who have very little accounting knowledge in preparing proforma financial statements at the financial section in the business plan. SATA act as integral part of technology used in accounting education to improve students’ understanding on accounting and help them to complete the business plan. The objective of this paper is to access the level of students’ understanding on accounting with the introduction of SATA in teaching and learning which finally can assist them to prepare financial statements. A hands-on workshop was conducted by accounting lecturers in UiTM Malacca Branch Jasin Campus on SATA to assist the students in completing the business plan for financial section. A questionnaire was given at the end of the workshop to the students to gather their feedback related on SATA and give their perceptions using SATA in preparing financial statements. This study found that more than 80% respondents admitted that SATA improved their understanding on accounting terms such as terms of non-current assets, non-current liabilities, sales, purchases, 85% agreed that SATA took lesser time to prepare financial statements, 90% found that SATA was very easy to use as compared to manually prepared the financial statements and facilitates in analyzing financial performance and 91% agreed that SATA really help them in completing their business plan particularly in financial section. On overall most of respondents admitted that SATA increase their understanding in preparing financial statements. This study also revealed that most of the respondents understand the component of Statement of Profit or Loss and Statement of Financial Position embedded in SATA. 
Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking Yustyarani, Windie; Yuliana, Indah
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.25466

Abstract

This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value.
The Role of Accounting Conservatism in Moderating the Determinants of Earning Quality Cahyani, Elisabeth Putri Adilya; Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24482

Abstract

The purpose of this research is to examine the effect of liquidity, profit growth, firm size, and board of commissioners on the quality of earnings with conservatism as a moderating variable. The population of this study was the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling of the research used purposive sampling method has obtained 59 sample companies with 4 years of observation so that 239 units of analysis were obtained. The total unit of analysis was reduced by 103 outlier data, so that the data used became 133 data. The analysis techniques used in the research were descriptive statistical analysis technique and inferential regression analysis with moderating variable. The results show that liquidity, profit growth, and the board of commissioners have no effect on the quality of earnings. Meanwhile, accounting conservatism does not moderate the effect of liquidity and firm size on earnings quality. The failure of accounting conservatism as the moderating variable in this research model is interesting to be carried out by the further research by developing the appropriate conservatism measurement according to the characteristics of manufacturing companies. 
Joint impact of Philanthropy and Corporate Reputation on Firm Value
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.21747

Abstract

This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company.  The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.
The Role of Accounting Conservatism in Moderating the Determinants of Earning Quality
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24482

Abstract

The purpose of this research is to examine the effect of liquidity, profit growth, firm size, and board of commissioners on the quality of earnings with conservatism as a moderating variable. The population of this study was the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling of the research used purposive sampling method has obtained 59 sample companies with 4 years of observation so that 239 units of analysis were obtained. The total unit of analysis was reduced by 103 outlier data, so that the data used became 133 data. The analysis techniques used in the research were descriptive statistical analysis technique and inferential regression analysis with moderating variable. The results show that liquidity, profit growth, and the board of commissioners have no effect on the quality of earnings. Meanwhile, accounting conservatism does not moderate the effect of liquidity and firm size on earnings quality. The failure of accounting conservatism as the moderating variable in this research model is interesting to be carried out by the further research by developing the appropriate conservatism measurement according to the characteristics of manufacturing companies. 

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