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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
 1 
Search results for , issue "Vol 10, No 1: April 2022" : 5 Documents clear
Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia Ayu Anggi Anggraeni; Hayuningtyas Pramesti Dewi
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.14034

Abstract

The purpose of this study was to examine the effect of implementing green accounting and disclosure of corporate social responsibility on the company's financial performance. This study analyzes secondary data, namely data from mining companies listed on the Indonesia Stock Exchange in 2014-2018 using simple and multiple regression analysis. The results found that the application of green accounting individually had no effect on the company's financial performance, assuming that corporate social responsibility had an effect on the company's financial performance. Simultaneously the application of green accounting and corporate social responsibility affect the company's financial performance. This research is limited to annual report data, which has not yet reached the sustainability report data. The sample is also only from one sector of mining companies. This research is beneficial for companies in managing environmental costs and carrying out their social responsibilities so that they can develop environmentally friendly companies.
Building Prophetic Accountability in State Financial Management for the People's Welfare Rahmat Zuhdi
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13488

Abstract

State/regional financial management has undergone fundamental changes since the issuance of the state finance law and its audit mechanism. The decentralized system that was built has shifted from its primary goal, namely the welfare of the people. This shift occurred with the emergence of the phenomenon that the opinion of the results of the examination of financial statements has become the ultimate goal in the management of state/regional finances which results in a reduction in the level of service to the community. This study aims to construct a critical discourse on prophetic accountability in managing state/regional finances for the community's welfare. This study uses a qualitative approach with a critical paradigm through a critical analysis of Ibn Khaldun's discourse on the ideal state. The results of this study indicate that the implementation of state/regional financial management can be achieved by a system of justice (the rule of law), responsibility (vertical and horizontal), leadership abilities (intellectual and strategic), and moral values. All of these conditions must be owned by all leaders and elements of the national organization, which ultimately results in order, social harmony, and the growth of a dynamic and conducive civilized society. So that this can be an alternative solution to provide awareness that leadership is a mandate that should offer benefits to society and nature as a form of accountability to God (Rahmatan Lil 'Aalamiin).
Moderating Role of Political Connection Between Audit Evidence and Audit Quality Oktri Supyati Jaisyul Usrah; Nurkholifah Burhanuddin; Grace T. Pontoh; Mediaty Mediaty
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.12860

Abstract

This study aims to provide empirical evidence of the influence of the role of political connections as a moderator between audit evidence and audit quality at the Makassar Public Accountant Office. This study uses a quantitative approach and data collection using a questionnaire through a google form at Public Accountant Office in Makassar. The results showed that audit evidence had a significant positive effect on audit quality. The results of this study also show that the moderating variable of political connections cannot significantly weaken the effect of audit evidence on audit quality. This study provides evidence that public accountants at the Public Accountant Office in Makassar feel that audit evidence is an essential factor in the excellent quality of an audit assignment. Implementing a two-tier system can also reduce the degradative effect of political connections on audit quality and reduce agency conflicts in companies.
The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable Mellany Koernia; Ari Dewi Cahyati
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13299

Abstract

This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonstrate that the Corporate Governance variable has no impact on Intellectual Capital Disclosure, Leverage and Profitability variables have a negative and significant impact on Intellectual Capital Disclosure, the company Size variable cannot moderate the relationship linking Corporate Governance and Intellectual Capital Disclosure, and the company Size variable can strengthen the relationship linking Leverage and Profitability on Intellectual Capital Disclosure. This study can be implemented by corporates to analyze the role of corporate governance, leverage, and profitability on intellectual capital disclosure with company size as a moderating variable and is expected to be a reference in policy making by corporates management to increase its intellectual capital.disclosure.
The Role of Internal Control System and Spirituality on Fraud Prevention in Village Fund Management Dekeng Setyo Budiarto; Rochmatul Isnaeni
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13943

Abstract

This study examines whether the internal control system, spirituality, and community participation prevent fraud in managing village funds.This study uses a survey method by distributing questionnaires offline. The objects used are 17 villages that receive village funds in Nusawungu District, Cilacap Regency. The number of respondents in the study was 85 village officials. Hypothesis testing using a structural equation model.The results showed that the internal control system and spirituality affected fraud prevention. Furthermore, fraud prevention involves the success of village fund management. However, community participation does not affect fraud prevention.This study was limited to one area with small number of sample, so the results may not be generalizable.Several previous research findings tested the internal control system, spirituality and community participation on the successful management of village funds partially. This research builds on previous findings with the structural method.

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