cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Putu Prima Wulandari
Contact Email
jurnaltema@ub.ac.id
Phone
+6281296280353
Journal Mail Official
jurnaltema@ub.ac.id
Editorial Address
Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
Location
Kota malang,
Jawa timur
INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 168 Documents
 13   14   15   16   17 
Identification of Digital Sharia Banking Development as a Catalyst for Sharia Financial Inclusion in Indonesia Tamami, Muhammad In’amullah; Anggraini, Ika Khusnia
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.09

Abstract

The banking industry has undergone a technological revolution, leading to the emergence of digital banks that offer technology-based services accessible through smart devices. This has had a positive impact on financial inclusion by providing easier access to banking services to a wider community. However, the growth of Islamic banking has not shown the same progress due to the limited development of Islamic digital banks. To address this issue, a qualitative study was conducted to identify opportunities for product development in Islamic digital banks, aiming to promote Islamic financial inclusion. Data from interviews, reports, fatwas, and articles were analyzed using data triangulation methods. The study revealed innovative approaches to improving Islamic digital banking, particularly in products and services that serve community transactions. These identified innovations offer promising steps to increase the level of Islamic inclusion.
The Effect of Profitability and Competitive Advantage on Corporate Social Responsibility Disclosure Daylinda, Safira Gusti; Saraswati, Erwin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.08

Abstract

Many key factors can influence Corporate Social Responsibility Disclosure (CSRD). This study focuses on two main factors, namely Competitive Advantage (CA) and Profitability. The purpose of this study is to determine how Competitive Advantage (CA) and Profitability, which are independent variables, influence Corporate Social Responsibility Disclosure (CSRD), which is a dependent variable. In addition, Company Size and Leverage serve as control variables in this study. This study uses purposive sampling in selecting samples, namely 42 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Secondary data in the form of companies' annual financial reports listed on the Indonesia Stock Exchange (IDX) are used in this study. Hypothesis testing was processed using SPSS software. The results show that simultaneously, Profitability and Competitive Advantage can influence Corporate Social Responsibility Disclosure (CSRD). Partially, Competitive Advantage is proven to be a significant indicator in influencing CSRD, while Profitability does not show a significant effect on Corporate Social Responsibility Disclosure (CSRD).
Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.
Can Growth Opportunity Moderate the Impact of Debt Covenant and Capital Intensity on Accounting Conservatism Wenten, I ketut; Sakdiyah, Siti Anis
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776//tema.27.1.01

Abstract

Accounting conservatism is an important principle in financial reporting because it improves the reliability of financial information and reduces information asymmetry. This study aims to examine the influence of debt covenant and capital intensity on accounting conservatism with growth opportunity as a moderation variable. The study was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020–2024 using an associative quantitative approach. The study sample consisted of 39 companies with 195 observations selected through purposive sampling. The data were analyzed using panel data regression with the Fixed Effect Model (FEM). The results showed that debt covenants did not have a significant effect on accounting conservatism, while capital intensity had a significant effect on accounting conservatism. In addition, growth opportunities are not able to moderate the relationship between debt covenants, capital intensity, and accounting conservatism. These findings indicate that capital intensity is a more relevant factor in determining accounting conservatism, while growth opportunity does not strengthen the influence of these two variables.
The Effect of Tax Socialization, Tax Understanding, and Tax Service Quality on Individual Taxpayer Compliance Rifkhan; Akbar, Achmad Sutani
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.27.1.02

Abstract

Taxpayer compliance remains a critical challenge for Indonesia's state revenue collection, as approximately 70% of the national budget (APBN) depends on tax revenues, yet non-compliance persists among individual taxpayers due to limited knowledge and service gaps. This study aims to analyze and provide empirical evidence of the effect of tax socialization, tax understanding, and tax service quality on individual taxpayer compliance, both partially and simultaneously. The study employs a quantitative approach with a causal-associative design. The population consists of 638,364 individual taxpayers registered at KPP Pratama Ciawi, Bogor. Using the Slovin formula with a 10% margin of error, a sample of 100 respondents was obtained through purposive sampling. Data were collected through a structured questionnaire measured on a Likert scale and analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests. The results show that tax socialization has no significant effect on taxpayer compliance, whereas tax understanding and tax service quality have significant positive effects; simultaneously, all three independent variables significantly influence taxpayer compliance, with an R2 contribution of 49%. The novelty of this study lies in the integrated examination of the three tax-authority-driven determinants within the local context of KPP Pratama Ciawi, offering evidence that socialization alone, without adequate understanding and service quality, is insufficient to drive compliance. The findings imply that the Directorate General of Taxes needs to redesign socialization strategies to be more comprehensible, deepen taxpayer education, and continuously improve service quality to strengthen voluntary compliance.
The Influence of Foreign Directors, Capital Expenditures, Financial Constraints, and Profitability on Carbon Emission Disclosure Triwardoyo, Anggito; Purwanti, Lilik
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.27.1.04

Abstract

This quantitative study aims to examine the empirical influence of foreign directors, capital expenditure, financial constraints, and profitability on carbon emission disclosure. The energy sector was selected as the research object because it has been the largest contributor to carbon emissions since 2022. Secondary data were obtained from 47 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period and selected using a purposive sampling technique. Data analysis using Stata MP7 indicates that foreign directors and financial constraints do not have a significant effect on carbon emission disclosure, while capital expenditure and profitability have negative effects in opposite directions. These findings are not aligned with stakeholder theory and legitimacy theory, as profitability and capital expenditure tend to prioritize the fulfillment of stakeholders’ interests that are oriented toward non-environmental concerns.
Firm Size Moderates Transfer Pricing and Capital Intensity Effects on Tax Avoidance Ningrum, Radhita Nur Arie Setya; Nadi, Luh
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.27.1.03

Abstract

Tax avoidance practices remain a concern because they have the potential to reduce government revenue through the exploitation of loopholes in tax regulations. Furthermore, previous studies on the effects of transfer pricing, capital intensity, and firm size on tax avoidance still show inconsistencies. This study aims to analyze the effects of transfer pricing and capital intensity on tax avoidance, with firm size serving as a moderating variable. The study employs an associative quantitative method using secondary data in the form of annual financial reports from companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the period 2020–2025. The sample consists of 33 companies (198 observations) selected using purposive sampling. Data analysis was conducted using panel data regression with EViews 13 and Microsoft Excel. The results indicate that transfer pricing and capital intensity simultaneously influence tax avoidance. Partially, transfer pricing has no effect, whereas capital intensity does influence tax avoidance. Firm size also fails to moderate the effects of the two independent variables on tax avoidance. These findings are expected to enrich the tax literature and provide insights for companies and regulators in formulating tax policies.
Web-Based Accounting Information System for Payment Management in Hospitals Finata, Aghistia Fikka; Anton
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.27.1.05

Abstract

Patient payment management in hospitals requires an integrated system to improve transaction accuracy and efficiency. This study aims to analyze the implementation of a web-based accounting information system (AIS) in patient payment management in a simulated environment. The method used was descriptive qualitative, with data collected through observation, interviews, and documentation. The results showed that the system was able to improve recording accuracy, reduce input errors, and accelerate the administration process and tracking of payment data. However, the system still has limitations due to the lack of comprehensive financial reporting features. The implications of this study indicate that a web-based AIS has the potential to support the effectiveness of patient payment management and serve as the basis for developing a more comprehensive system in hospitals.

Page 17 of 17 | Total Record : 168

 13   14   15   16   17 

Filter by Year

2001 2026


Reset
Filter By Issues
All Issue Vol. 27 No. 1 (2026) Vol. 26 No. 2 (2025) Vol. 26 No. 1 (2025) Vol. 25 No. 2 (2024) Vol. 25 No. 1 (2024) Vol. 24 No. 2 (2023) Vol. 24 No. 1 (2023) Vol. 23 No. 2 (2022) Vol. 23 No. 1 (2022) Vol. 22 No. 2 (2021) Vol. 22 No. 1 (2021) Vol 21, No 2 (2020) Vol. 21 No. 1 (2020) Vol 21, No 1 (2020) Vol 10, No 1 (2011) Vol 11, No 1 (2010) Vol 10, No 1 (2009) Vol 9, No 1 (2008) Vol 8, No 2 (2007) Vol 8, No 1 (2007) Vol 8, No 1 (2007) Vol 7, No 2 (2006) Vol 7, No 2 (2006) Vol 7, No 1 (2006) Vol 6, No 2 (2005) Vol 6, No 1 (2005) Vol 5, No 2 (2004) Vol 5, No 1 (2004) Vol 4, No 2 (2003) Vol 4, No 1 (2003) Vol 3, No 1 (2002) Vol 2, No 2 (2001) More Issue