EL MUHASABA: Jurnal Akuntansi (e-Journal)
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The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape
Full text linkPurpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023.
Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis.
Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance.
Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation.
Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation
Efisiensi Operasional sebagai Mediator antara Likuiditas, Leverage, dan Profitabilitas Perusahaan Properti
Full text linkPurpose: This study aims to analyze how the role of operational efficiency in mediating the effect of liquidity and leverage on the profitability of companies in the property sector. This was done because of the phenomenon of the value of the shares of companies in this sector decreasing consecutively over the past three years. Method: This research is exploratory research with a quantitative approach, which tests theory through measuring variables with numbers and statistical data analysis. Data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, path analysis, and F and t hypothesis tests. The research population is property sector companies listed on the IDX in 2022, with a sample of 52 companies selected using the purposive sampling methodResults: The results of this research show that liquidity and leverage have an effect on operational efficiency, liquidity and leverage have no effect on profitability, operational efficiency has an effect on profitability, and operational efficiency can mediate the effect of liquidity on profitability, but cannot mediate the effect of leverage on profitability.Implications: This research can be a reference for the management of property sector companies to pay more attention to their liquidity management and leverage. Novelty: The research uses operational efficiency as a variable to mediate the relationship between liquidity and leverage and corporate profitability. Operational efficiency provides insight into the extent to which companies can optimize the use of their fixed assets to achieve maximum financial performance
Determinants of Earnings Management on the Energy Sector
Full text linkPurpose: This study aims to examine the influence of company growth, profitability, and audit quality on earnings management, moderated by managerial ownership. The energy sector is chosen due to its strategic role in the economy and unique challenges, including high market volatility and significant capital requirements.
Method: This research employs a quantitative approach using secondary data obtained from annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique resulted in a sample of 45 companies, comprising 180 data observations. Data analysis was conducted using panel data regression.
Results: The findings reveal that company growth does not significantly influence earnings management. Profitability positively and significantly impacts earnings management, while audit quality has no significant effect. Furthermore, managerial ownership does not significantly moderate the relationships between company growth, profitability, and audit quality with earnings management.
Implications: These results highlight the need for policymakers and stakeholders in the energy sector to focus on enhancing transparency and financial reporting. The insights provide valuable references for investors and researchers aiming to understand earnings management practices in industries with high market dynamics.
Novelty: This study adds to the literature by incorporating managerial ownership as a moderating variable and focusing on the energy sector, which has been underexplored in previous research
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan
Full text linkPurpose: This research aims to reveal the meaning of income by sharia accounting students.
Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction.
Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence.
Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity.
Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting
Dramaturgy Study: The Story of “Si Pandir” on The Effectiveness of Village Fund Management
Full text linkPurpose: The aim of this study was to uncover the intricacies of village fund budget management by offering a comprehensive portrayal of the behaviors exhibited by the key actors involved in village budget management, both in front and behind the scenes. The aim of this study focuses on the workings of the X village fund budget, highlighting the role of third parties in optimizing the utilization of the X village fund budget.
Method: A qualitative method with a dramaturgical study approach is used in this study to answer the proposed study proposition
Results: The findings indicate that the dynamics observed in the management of the X village fund budget can lead to optimal resource allocation aligned with the village's development objectives and the well-being of its community. This is because the village fund administrators engage in strategic budgetary maneuvers to achieve the utmost efficiency in budget management. The positive impact stemming from the proactive involvement of the village apparatus, colloquially referred to as "Si Pandir," is the promotion of equitable development and the enhancement of village welfare. Through collaboration with relevant government entities, the village apparatus can facilitate the provision of advanced and fair amenities for the village, fostering cooperation that benefits the entire community.
Implications: The results of this study can be used for future research to develop an optimal village fund management concept, not only from the perspective of the related village apparatus but also involving the active participation of the local community.
Novelty: This research elaborates on village fund management with the Pandir legend as the most popular folklore in Java
The Role of Ethics, Competence, Auditor Independence, and Audit Fees on Audit Quality: A Literature Review
Full text linkPurpose: Auditors are a profession that plays a crucial role in assessing the fairness of financial reports and producing quality reports. This research aims to examine the factors that influence audit quality using a literature review.
Method: This research was conducted using the literature review method by collecting theories and previous research results relevant to the theme raised.
Results: The results of this research show that empirical research reveals the importance of auditor ethics, auditor competence, auditor independence, and audit fees in maintaining the quality of audit results. The determinants of audit quality are expected to be the auditor's attention so that in the future they can work with more responsibility, objectivity, and honesty in every action and decision.
Implications: The implications of this research are expected to be taken into consideration in the formulation of policies related to improving audit quality so that the output of audit results is truly in accordance with the provisions, professional code of ethics of public accountants, and represents the real situation.
Novelty: This research is different with the previous research, what will be discussed in this research is the role of ethics, competence, independence, also audit fees in improving the quality of audits. The selected factors have not been combined by previous researchers
Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib
Full text linkPurpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools.
Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib.
Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility.
Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context
Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzi
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah
Full text linkPurpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries.
Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data.
Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance.
Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing.
Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods
Financing to Deposit Ratio dan Non-Performing Financing: Peran Islamic Corporate Governance
Full text linkPurpose: This research aims to analyze the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of financing to deposit ratio (FDR) on the level of non-performing financing (NPF) of Islamic banks in Indonesia.
Method: This research uses panel data from 7 Islamic banks in Indonesia during the 2016-2021 period. Samples were taken using judgment sampling techniques. The analytical method used is panel regression with a fixed effect model and uses SPSS software.
Results: The research results show that there is no evidence that the financing to deposit ratio has a negative and significant effect on ICG. On the other hand, ICG has a negative and significant effect on NPF, and the financing to deposit ratio also does not have a positive and significant effect on NPF. Apart from that, the research results also show that ICG is not proven to mediate the negative influence of financing to deposit ratio on NPF. On the other hand, the moderating effect of ICG on the relationship between FDR and NPF is proven to have an impact. FDR has a significant influence on NPF.
Implications: The implication of this study is that Islamic banks in Indonesia need to improve ICG practices as an internal control mechanism to reduce the risk of non-performing financing and improve financial performance.
Novelty: This research uses two models of the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of the Financing to Deposit Ratio (FDR) variable on Non-Performing Financing (NPF)
Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi
Full text linkPurpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable.
Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis.
Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud.
Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds
Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud