EL MUHASABA: Jurnal Akuntansi (e-Journal)
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227 research outputs found
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Pengaruh Bias Kognitif terhadap Pengambilan Keputusan Investasi di Platform Digital pada Generasi Y dan Z
Full text linkPurpose: This study aims to empirically prove the effect of cognitive biases on investment decision making on digital platforms in Y and Z generations in Malang City (East Java). Measurement of cognitive bias considers three things: cognitive dissonance bias, overconfidence, and illusion of control.
Method: This study uses a quantitative descriptive approach. The sampling method used is convenience sampling with the criteria of the age range 18-35 years. This study used multiple regression tests to see the effect of independent and dependent variables, and uses the SPSS 25 analysis tool.
Results: The results of this study indicate that cognitive dissonance bias and overconfidence have a significant negative effect on investment decisions, and illusion of control has a significant positive effect on investment decisions.
Implications: This research can provide information related to cognitive biases in making investment-related decisions, especially for investors so that they are not wrong in making investment decisions.
Novelty: This study uses a sample of Y and Z generations in Malang City, and looks at how cognitive biases are affected through digital investment platforms
Revealing Islamic Cultural Values behind Capital Accounting Practices: A Study of Islamic Ethnomethodology
Full text linkPurpose: This study aims to reveal the values of local wisdom behind the practice of capital accounting.
Method: This study uses an Islamic paradigm with an Islamic ethnomethodology approach.
Results: The results showed that the source of capital from the coachmen to buy the transportation of the hansom and horses were the gifts of their parents and other businesses. The capital is conditional on the value of responsibility to finance family needs and the value of patience for an undetermined amount of income. These two values reflect the parents' expressions in the form of delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o. It means to express feelings of family responsibility, and mopo'o tanggalo duhelo means full of patience.
Implications: The results of this study seek to preserve accounting based on local culture.
Novelty: The results of this study contribute to the presence of the concept of capital accounting practices based on Islamic cultural values in the Gorontalo community
Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud
Full text linkPurpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach.
Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning.
Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and certification. The complexity of audit procedures in analyzing data is an obstacle auditors face. In addition, the threat of intimidation felt by auditors can disrupt the audit process. The availability of data and collaboration with related parties supports the success of an investigative audit.
Implications: Auditors must participate in continuous professional training in investigative audits to improve their competence. Apart from that, cooperation between various parties is needed to provide auditors with audit data and a sense of security.
Novelty: This research contributes to the investigative audit literature using a qualitative phenomenological approach, which is still rarely found. The phenomenological approach provides an in-depth understanding of investigative audits from the perspective of its auditors
Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi Islamic Corporate Social Responsibility (ICSR)
Full text linkPurpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from 2019 to 2020.Method: This research used a random sample method and took 28 samples from companies over two years. Data analysis uses the panel data regression testing method and the Eviews10 analysis tool.Results: The results of this research show that financial performance has an effect on corporate reputation, and Maqashid Syariah has no effect. Furthermore, Islamic Corporate Social Responsibility can control the relationship between financial performance and corporate reputation, but cannot control the relationship between Maqashid Syariah and corporate reputation.Implications: This research provides implications for the development of accounting science, especially company performance relating to ICSR, and practical contributions in considering ICSR in creating a company reputation.Novelty: The novelty of this research is testing Maqasid Syariah with ICSR as moderation in determining Corporate Reputation with the consideration that the highest form of human responsibility is being responsible to Allah SWT. Therefore, by including Maqashid Syariah and ICSR it will provide novelty in its implications for science and practice
Green Accounting and Different Perspective of Financial Performance
Full text linkPurpose: This research aims to examine the effect of green accounting on company financial performance using quantitative methods.
Method: This research uses quantitative methods with a descriptive analysis approach. Data analysis using multiple linear regression testing methods. The company's financial performance in this study was measured using Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). Meanwhile, the independent variable is the implementation of green accounting.
Results: The results showed that green accounting has a positive and significant impact on financial performance as measured by ROA and EPS, while the measurement of financial performance did not affect ROE.
Implications: this research is expected to serve as a reference for future researchers and as a consideration for investors and entrepreneurs in determining strategic steps in business.
Novelty: This research elaborates on 260 samples from the Basic Material, Chemical, and Healthcare Sectors
Implementasi ISAK 35 pada Lembaga Perkreditan Desa
Full text linkPurpose: This study aims to design the format of the LPD financial statements referring to the Interpretation of Financial Accounting Standards (ISAK) 35 in accordance with the characteristics of the LPD.Method: The research method used is Participatory Action Research (PAR) combined with Local Genius Values (LGV). The data comes from the experience and knowledge of researchers on LPD bookkeeping assistance in 2022.Results: The results of the design of the bookkeeping format refer to SAK ETAP terminology which is non-profit oriented according to ISAK 35 based on the locality values of the Balinese indigenous people. The design of this bookkeeping format strengthens the characteristics of the LPD as an institution owned by indigenous peoples which is not a tax subject. The design of this bookkeeping format is expected to be an alternative consideration for various stakeholders to formulate standardized financial reporting policies for all LPDs that remain rooted in the local value characteristics of the Balinese indigenous people.Implications: This study presents the new design of the bookkeeping format for LPDs in refer to Interpretation of Financial Accounting Standards (ISAK) 35 and the characteristics of LPD.Novelty: This study has a novelty related to the design of the bookkeeping format for LPD in refer to Interpretation of Financial Accounting Standards (ISAK) 35.
“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit
Full text linkPurpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people
Determinan Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia
Full text linkPurpose: This study aims to empirically test the determinants or factors that affect Non-Performing Finance (NPF) in Islamic Finance Banks (BPRS) in Indonesia. The determinants analyzed are internal and external factors. Internal factors consist of the Capital Adequacy Ratio (CAR), Financing to Deposits Ratio (FDR), and Operating Costs for Operating Income (BOPO). Meanwhile, external factors are Inflation, Exchange Rate, and Interest Rate (BI Rate). Method: This study uses a quantitative approach. The research data is secondary data obtained from the websites of the Financial Prosecutor Authority (OJK) and Bank Indonesia (BI). The data collection technique is through time series data collection from 2013 to 2020. As for data analysis using multiple linear regression analysis.Results: Based on the results of the study showed that simultaneously internal and external factors had an effect on Non-Performing Finance. While partially that internal factors, namely CAR, FDR and BOPO have a positive and significant effect on the NPF. On external factors, the exchange rate variable partially has a positive and significant effect on the NPF, while the BI Rate has a negative and significant effect on the NPF, but the inflation variable partially has no significant effect on the NPF.Implications: This research can be used as material for consideration by BPRS to be more careful in channeling financing to customers. In addition to paying attention to the internal financial condition of the BPRS, it must also be aware of factors outside the BPRS, such as the exchange rate and the BI rate because they can also have an impact on financing.Novelty: This research builds on previous research by adding different variables in terms of financial performance and macroeconomic factors
Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19
Full text linkPurpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers.Method: This study uses the approach with the interpretive paradigm of Husserl's transcendental phenomenology. The phenomenological method emphasizes the meaning that arises from each individual's experience and awareness. Results: The results showed that the informants had different meanings of income. Income is interpreted as a form of material used to meet family needs and future savings. Income is a non-material form, namely the income of inner satisfaction by feeling happy because it helps passengers who need transportation, and income is a spiritual form by applying "flexible" fares to passengers who need transportation for humanitarian purposes, It is believed that someone will get more sustenance than what is given to others because sustenance has already been arranged.Implications: This study reveals the meaning of income from the perspective of bus drivers. The approach through different professions but close to the community provides expansion and development of accounting theory from various existing perspectives, including the internalization of local wisdom values in it.Novelty: This study has a novelty in Hurssel's phenomenological approach in the context of the meaning of income from the perspective of bus drivers which has a meaning that is contrary to the concept of accounting theory
Persepsi Keberlangsungan Usaha Menurut Pelaku Usaha Kecil Menengah pada Saat Pandemi Covid-19
Full text linkPurpose: This study aims to understand the meaning of business continuity according to small and medium business actors in Wonocolo, especially during the Covid-19 pandemic.Method: The research method used in this study is multiparadigm research with an interpretive paradigm. The analytical tool uses transcendental phenomenology by collecting data through in-dept interviews and observation. The data used is primary data sourced from three informants. Then the data were analyzed using a set of transcendental phenomenological methods. Among other things, analyzed noema, epoch, noesis, intentional analysis, and cidetic reduction and finally discussing the result of the interview data.Results: The findings of the study are based on the results of an analysis that mentality, product quality, faith and submission to God are part of the principles of business continuity according to small and medium business actors.Implications: The existence of this research is expected to broaden the way of thinking in running a business and perceiving business continuity for small and medium business actors by not only being oriented towards material aspects in the form of profit or profit but there are other things that also need to be considered, such as incorporating spiritual values (inner). into managing their business so that these small and medium business actors can survive well in difficult times such as during a crisis, one of which is a pandemic.Novelty: This research brings a new perspective on how the perception of business continuity during a crisis is interpreted by revealing the deepest awareness of the informants about the meaning of going concern