cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 683 Documents
 65   66   67   68   69 
The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29624

Abstract

Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD.
Climate change disclosure, institutional ownership, and firm performance: Evidence from mining industry in Indonesia and Malaysia Aulia, Desta Rahma; Utami, Evy Rahman; Kresnawati, Etik
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.31555

Abstract

Research aims: This study investigates the effect of climate change disclosure on firm performance and the moderating role of institutional ownership in this relationship in an emerging market. Design/Methodology/Approach: This study employs a quantitative method using secondary data from mining companies in Indonesia and Malaysia for the 2022-2024 period. The sample was selected through a purposive sampling method, and panel-data regression with random effect model (REM) was analyzed using EViews 12.Research findings: The results show that climate change disclosure has a positive effect on firm performance. However, in emerging countries where institutional investors may act passively and show little concern in sustainability issues, this study emphasizes the limited role of institutional ownership on business environmental standards.Theoretical contribution/Originality: This study contributes to the literature on the role of institutional ownership as a corporate governance mechanism in driving improved corporate performance through climate disclosure in mining companies in Indonesia and Malaysia.Practitioner/Policy implication: The findings suggest that firms need to enhance the transparency of their climate change disclosure, as it may contribute positively to firm performance and strengthen investor trust. In addition, regulators are encouraged to promote more comprehensive climate-related disclosure practices in order to support sustainable business development. Research limitation/Implication: This study is limited to mining companies in Indonesia and Malaysia over the 2022–2024 observation period. Future research is recommended to extend the analysis to other industries and countries, as well as to use a longer observation period in order to obtain more robust and comprehensive findings.
ESG disclosure and firm value in southeast asian banking firms: Does board independence matter? Wibowo, Sigit Arie; Wulandari, Susila Tri; Gutiérrez-Ponce, Herenia
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.31581

Abstract

Research aims: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and to analyze the moderating role of board independence in Southeast Asian banking companies.Design/Methodology/Approach: This research employs a quantitative approach using panel data from banking companies in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) over the period 2010–2023. ESG data are obtained from Thomson Reuters, while firm value is measured using Tobin’s Q. Panel regression analysis is conducted using EViews.Research findings: The results indicate that ESG disclosure has a positive and significant effect on firm value. However, the individual ESG dimensions show varying results, where social disclosure negatively affects firm value, while environmental and governance disclosures are insignificant. In addition, board independence strengthens the relationship between ESG disclosure and firm value, suggesting that governance quality plays an important role in enhancing the effectiveness of sustainability practices.Theoretical contribution/Originality: This study contributes to the ESG literature with providing evidence from Southeast Asian banking firms, an emerging market context that remains underexplored in prior studies. Furthermore, this study extends the literature by demonstrating that board independence functions as a governance mechanism that determines the value relevance of ESG disclosure.Practitioner/Policy implication: The findings provide important insights for regulators, investors, and banking institutions regarding the importance of strengthening governance structures to ensure that ESG initiatives create long-term firm value. The results also support the development of more effective sustainability reporting and governance policies in the banking sector.Research limitation/Implication: This study is limited to banking sector data and ESG scores from a single database. Future research may expand to other sectors and alternative ESG measurement approaches.

Page 69 of 69 | Total Record : 683

 65   66   67   68   69 

Filter by Year

2000 2026


Reset
Filter By Issues
All Issue Vol. 27 No. 2: May 2026 Vol. 27 No. 1: January 2026 Vol. 26 No. 3: September 2025 Vol. 26 No. 2: May 2025 Vol. 26 No. 2: May: 2025 Vol. 26 No. 1: January 2025 Vol 25, No 3: September 2024 Vol. 25 No. 3: September 2024 Vol. 25 No. 2: May 2024 Vol 25, No 2: May 2024 Vol. 25 No. 1: January 2024 Vol 25, No 1: January 2024 Vol 24, No 3: September 2023 Vol. 24 No. 3: September 2023 Vol. 24 No. 2: May 2023 Vol 24, No 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue