EL MUHASABA: Jurnal Akuntansi (e-Journal)
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227 research outputs found
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Understanding Profit Accounting Practices by Binthe Biluhuta Sellers
Full text linkPurpose: This study aims to understand profit accounting practices by binthe biluhuta sellers based on local cultural values.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Results: The study results show that binthe biluhuta sellers practice value-sharing-based profit accounting, among others. This value is reflected through the use of profits not only to fulfill personal interests but profits from selling binthe biluhuta are also used to help each other. In Gorontalo's Islamic culture, elders often internalize the value of sharing among others through the expression "delo tutumulo lambi." The meaning of this expression is a statement of life that has benefited many people.Implications: The results of this study seek to preserve accounting based on local culture.Novelty: The novelty of this research is that it presents the concept of profit accounting by binthe biluhuta sellers on local cultural values and religiosity.
Corporate Social Responsibility Disclosure and Good Corporate Governance: Financial Performance?
Full text linkPurpose: This research aims to analyze the influence of Corporate Social Responsibility disclosure and Good Corporate Governance, measured through managerial ownership, institutional ownership, board of directors, and audit committee, on financial performance measured by Return On Asset.
Method: This research collected data from 41 energy companies listed on the Indonesia Stock Exchange during the 2021-2023 period using purposive sampling. The research data was obtained through documentation in the form of annual reports and sustainability reports. Data analysis was conducted using multiple linear regression supported by SPSS version 26.
Results: The results of this study indicate that Corporate Social Responsibility, managerial ownership, institutional ownership, and the board of directors have a positive and significant impact on Return on Assets, while the audit committee has a negative and significant impact on Return on Assets.
Implications: The audit committee needs to maximize its competence, optimize quality and professionalism to enhance its role. Furthermore, it needs to collaborate with management to provide strategic decisions.
Novelty: Contributing to energy companies through the use of a CSR index. Institutional ownership as a proxy for Good Corporate Governance remains under-researche
Decoding Asset Turnover: Insights into Financial Dynamics of the Automotive Sector
Full text linkPurpose: The primary aim of this research study is to explore and analyze the interrelationships among profitability, leverage, liquidity, and interest rates in the context of the asset turnover ratio within automotive companies.
Method: The research employs a purposive sampling method, selecting automotive companies as the research subjects from 2018 to 2022. A panel data regression approach is utilized to analyze the data, specifically employing the Random Effect Model.
Results: The results of this research show that profitability, leverage and interest rates have a significant effect on the asset turnover ratio. In contrast, this research reveals a negative relationship between liquidity and ATR.
Implications: The implication of this research is that stakeholders in the automotive industry, including management, investors, and policy makers, can use the insights obtained to make informed decisions. This study also provides practical implications for optimizing asset utilization strategies in automotive companies. The research findings contribute to existing knowledge in the fields of finance and management, enriching understanding of the dynamics that shape company performance in the automotive sector.
Novelty: The novelty of this research lies in its comprehensive approach to understanding complex relationships in the context of asset turnover ratios, which have not previously been revealed in the automotive sector
The Impact of Board Diversity on Financial Performance: Firm-Level Evidence in Nigeria
Full text linkPurpose: The study aims to investigate whether specific dimensions of board diversity enhance firm performance.
Method: Panel data from the period of 2015 and 2022, covering 20 listed firms, were analyzed using both OLS and Fixed Effects techniques. Board diversity variables included the proportion of female directors, board members with PhDs, and foreign directors. Control variables included firm age, leverage, asset size, CSR experience, and board size. Two measures of financial performance were used: return on assets (ROA) and return on equity (ROE).
Results: The results indicate that the female board has a positive but insignificant effect on ROA and a negative, though also insignificant, effect on ROE. PhD board members show a negative effect on ROA and a weak positive effect on ROE. Foreign board members exhibit mixed effects, positively influencing ROE but negatively associated with ROA, with both insignificant. The Fixed Effects results confirm these patterns, with all board diversity variables showing insignificant impacts.
Implications: The findings suggest that while board diversity is a socially valuable governance goal, its financial impact may be limited or context-specific in Nigeria’s industrial and commercial sectors. Regulators and policymakers are encouraged to mandate greater transparency in board composition disclosures, allowing stakeholders to better assess the strategic and symbolic value of board diversity.
Novelty: This study contributes to the limited empirical literature on corporate governance in sub-Saharan Africa. It provides robust, model-based evidence on how different dimensions of board composition interact with financial outcomes in the Nigerian context
Analisis Kepatuhan BAZNAS Kota X dalam Pengelolaan Dana ZIS dan Nonhalal berdasarkan PSAK 109
Full text linkPurpose: This study aims to evaluate BAZNAS X's City compliance with PSAK 109 and provide relevant recommendations.
Method: A descriptive qualitative approach was employed, utilizing interviews and documentation. Interviews were conducted with auditors who have at least three years of experience auditing BAZNAS financial statements. Documentation included the financial reports of BAZNAS Kota X. Method triangulation was used to ensure consistent results, and data were analyzed using the Miles and Huberman (1994) model: data reduction, data presentation, and conclusion drawing.
Results: The audit procedures to evaluate compliance with PSAK 109 include planning, substantive testing, preparing findings, and drafting audit reports. Common challenges faced by auditors include the mixing of non-halal funds with zakat funds and the allocation of zakat funds to amil exceeding reasonable limits.
Implications: Recommendations include providing training for financial staff on PSAK 109 implementation and developing SOPs for ZIS fund management and the separation of non-halal funds.
Novelty: This study offers a unique perspective by focusing on external auditors' experiences in auditing financial statements and PSAK 109 compliance, unlike prior research, which primarily examined internal organizational perspectives
Reconstruction Model For Mitigating Business-To-Customer Fraud In Indonesia’s VAT Policy
Full text linkPurpose: This research aims to examine the possibility of combining E-Barimt and blockchain technology with E-Filing. This examination hopes that if the implementation of E-Barimt can be adopted into the Indonesian system, then the government will have another option of increasing tax revenue rather than increasing the tariff of VAT.
Method: This research employs a systematic literature review as its method. The literature used comprises Scopus-indexed journals and grey literature—the latter was utilised due to the limited information available on Scopus-indexed journals regarding the e-Barimt.
Results: The implementation of E-Barimt in Mongolia yields more beneficial effects, and with some adjustments, the author argues that it can also be implemented in Indonesia.
Implications: This research presents a model for integrating E-Barimt, E-Filing, and Blockchain technology. This model can be implemented by policymakers in Indonesia to mitigate potential fraud, thereby supporting the government's goal of increasing tax revenue.
Novelty: E-Barimt has never been mentioned in a Scopus-indexed journal, so this is considered a new system that scholars have not discovered. Besides, the effectiveness can be adopted in Indonesia and solve the VAT’s loopholes
Tax Avoidance: Is There a Difference Between Indonesia, Thailand, and Philippines?
Full text linkPurpose: This study aims to analyze a comparative comparison of tax avoidance practices in manufacturing companies in Developing Countries in the Asian Region, especially in Indonesia, Thailand, and the Philippines during the covid-19 pandemic (2020-2022 period).
Method: This study uses a quantitative approach by analyzing the comparison of tax avoidance in Indonesia, Thailand, and the Philippines using the Independent Sample t Test. The measurement of tax avoidance uses CETR.
Results: The results of the study found that there was a significant difference in the level of tax avoidance between manufacturing companies in Indonesia and Thailand, manufacturing companies in Indonesia and the Philippines, but there was no difference in tax avoidance between manufacturing companies in Thailand and the Philippines.
Implications: As a reference for the Directorate General of Taxes and investors related to the motives for tax avoidance carried out by manufacturing companies in three countries during the covid-19 pandemic.
Novelty: This study uses financial data of manufacturing companies during the covid-19 pandemic in three Developing Countries in Asia
Adopsi Cloud Enterprise Resource Planning dengan Pendekatan Technology, Organization, and Environmental pada UMKM: Tinjauan Literatur
Full text linkPurpose: This research aims to encourage MSMEs to adopt Cloud Enterprise Resource Planning (ERP) to deal with resource limitations, with Technology, Organization, and Environmental (TOE) approach based on previous research.Method: The research method uses systematic literature review analysis with the help of Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing 33 scopus articles that match the research topic.Results: The results show that the most influential factor in adopting cloud ERP is the technological factor because it is the core of using cloud ERP technology. The second and third factors are influenced by organizational factors and environmental factors. Apart from cloud ERP adoption factors, there are challenges that MSMEs need to face, especially related to costs because they involve initial investment and operational costs.Implications: This research implies the government to support the adoption of cloud ERP by MSMEs through policies such as fiscal incentives, subsidies, and training. For MSMEs and society, this research shows the benefits of cloud ERP in improving efficiency, competitiveness, and product innovation.Novelty: This research may offer new insights into effective strategies or solutions to overcome the identified challenges
The Role of Digital Transformation in Managerial Accounting Practices: Empirical Study of Indonesian Companies
No full textPurpose: This research investigates the impact of digital transformation on managerial accounting practices in Indonesian companies, aiming to enhance efficiency and decision-making accuracy by understanding how digital tools reshape accounting roles and strategic functions.
Method: The study employed a mixed-method design, combining quantitative data from questionnaires distributed to 40 purposively sampled management accountants with qualitative insights from a systematic literature review. This integration of empirical data from Indonesian practitioners and synthesized knowledge from existing literature offers a holistic view, enhancing the validity and depth of understanding. Data were analyzed using descriptive statistics, regression, and thematic synthesis.
Results: Findings show that digital transformation significantly improves financial reporting accuracy and speeds decision-making. Human resource readiness and strategic technology integration are identified as key success factors.
Implications: The research highlights how digital adoption enhances financial control and competitiveness. It provides practical guidance for firms on continuous training and robust cybersecurity policies, potentially informing industry best practices and regulatory frameworks for digital accounting in Indonesia.
Novelty: This study uniquely integrates empirical quantitative data directly from Indonesian managerial accountants with a comprehensive systematic literature review, offering fresh, context-specific insights into digital accounting transformation not extensively covered by prior global studies
The Effect of Financial Performance on Audit Delay with Firm Size as Moderation
Full text linkPurpose: This study examines the effect of profitability, solvency, and liquidity on audit delay, with Firm size as a moderating variable. The healthcare sector was chosen due to its strict regulations, service stability, and reporting complexity exacerbated by the impact of the COVID-19 pandemic, making it relevant to study.
Method: Research using logistic regression analysis with the assistance of EViews 12 in healthcare sector companies using purposive sampling method.
Results: The research results indicate that the variables of profitability and solvency have an impact on audit delay, whereas the liquidity variable does not affect audit delay. Regarding the firm size variable, it can moderate the influence of profitability and liquidity on audit delay, while the firm size cannot moderate the impact of solvency on audit delay.
Implications: These results emphasize the importance of transparency and financial management in reducing audit delays in the healthcare sector. The findings are helpful for auditors and regulators in improving audit efficiency and timeliness of financial reporting.
Novelty: This research focused on the healthcare sector in Indonesia, which is an innovation from the study conducted by Anggraini et al. (2024). The study employed Return on Equity (ROE) measurement to identify profitability variables