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Jurnal Akuntansi Indonesia
ISSN 0216-6747 · Universitas Islam Sultan Agung Semarang · 174 artikel di indeks
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Artikel Jurnal
Ensuring the Validity of Accounts Receivable Through Five Audit Assertions
Abstract Accounts receivable is an account with a high risk of material misstatement because it involves estimation and uncertainty of value. Therefore, Test of Controls through five audit assertions is important to ensure the reliability of internal control. However, studies on how auditors…
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Artikel Jurnal
ESG Disclosure on Stock Prices: The Moderating Role of Profitability in Manufacturing Companies
Abstract This study is motivated by the underperformance of ESG indices relative to the Composite Stock Price Index (IHSG) in 2024, indicating that sustainability practices are not optimally valued in Indonesia’s short-term, retail-dominated capital market. Consequently, this research aims to…
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Artikel Jurnal
The Effect of Environmental Performance and Audit Quality on Carbon Emissions Disclosure in Indonesian Energy Companies
Abstract This study was conducted in response to growing demands for transparency from companies in the energy sector regarding the disclosure of carbon emissions as a form of environmental responsibility.The study aims to examine the influence of environmental performance and audit quality on…
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Artikel Jurnal
Management Control Systems and Startup Legitimacy on Funding Success
This study aims to explore the dual role of Management Control Systems (MCS) as a mechanism for building startup legitimacy and its impact on funding success. Grounded in institutional theory and signaling theory, this research develops a conceptual framework that views MCS not only as an internal…
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Artikel Jurnal
Integration of AI and Auditors’ Cognitive Abilities: The Effects of A Questioning Mind and Suspension of Judgment on Audit Judgment
Abstract The increasing integration of artificial intelligence (AI) in auditing has prompted renewed attention to how technology interacts with auditors’ professional skepticism and ultimately shapes their judgment quality. This study investigates the effects of questioning mind, suspension of…
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Artikel Jurnal
Firm Size as Moderation on Financial Performance, Capital Structure and Firm Value
Abstract The purpose of this study is to determine the effect of financial performance and capital structure on firm value and the ability of firm size to moderate the relationship between financial performance and capital structure on firm value explained using Signaling Theory and Trade-Off…
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Artikel Jurnal
Analysis of Voluntary Disclosure Information on Social Media on The Behavior of Generation Z Investors
Abstract The development of digital technology has encouraged public companies to use social media as a medium for voluntary disclosure to improve transparency and communication with investors. However, the use of such information by Generation Z investors is influenced by their perceptions of…
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Artikel Jurnal
The Dark Triad Personality and Ethical Financial Reporting Choices
This study investigates the influence of Dark Triad personality traits on ethical financial reporting choices. The Dark Triad dimensions examined include narcissism, Machiavellianism, and psychopathy. The research population comprises students enrolled in Accountant Profession Education programs in…
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Artikel Jurnal
Model Development for Measuring and Analyzing Green Accounting Activities Using Factor Analysis
One of Corporate social responsibilities to the environment is by disclosing environmental information as a result of industrial activities or their business. It covers a clear figure of a company to combine cost and environmental benefits in economic decision making reflected in the implementation…
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Artikel Jurnal
Signifikansi Agresivitas Pajak Ditilik dari Aspek Keberlanjutan Perusahaan
Abstrak Dalam dunia bisnis yang semakin kompetitif, perusahaan perlu melakukan evaluasi kinerja dari tiga aspek utama, yaitu lingkungan, sosial, dan tata kelola. Dari perspektif perpajakan, agresivitas pajak dianggap sebagai salah satu dimensi yang berada dalam lingkup tanggung jawab sosial…
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Artikel Jurnal
Penghimpunan Dana dan Profitabilitas Bank Syariah di Indonesia
ABSTRACT The study focuses on the impact of savings and demand deposits from wadiah, savings and time deposits from mudharabah on profitability of Indonesian Islamic banks. The research uses nine Islamic banks listed by Indonesia Financial Services Authority (OJK) in the period of 2018-2022. The…
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Analisis Pengungkapan Akuntansi Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan pada Perusahaan IDX30 Tahun 2022-2023
Abstrak Penelitian ini bertujuan untuk mengevaluasi dampak dari pengungkapan akuntansi lingkungan serta pengeluaran biaya lingkungan terhadap kinerja keuangan perusahaan yang tergabung dalam indeks IDX30 selama periode 2022 hingga 2023. Adapun variabel yang digunakan dalam penelitian ini meliputi…
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Artikel Jurnal
Optimizing Business Success: The Role of Accounting Information, Business Capital Management, and Response To Environmental Uncertainty
ABSTRACT This study tests and analyzes the effect of accounting information, working capital management, and environmental uncertainty on business success. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study consisted of owners or…
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Artikel Jurnal
Analisis Penerapan Sistem Pengendalian Internal dalam Transaksi Penjualan Tunai pada UMKM Empon Barokah Ponorogo
Abstract The internal control system is a process that integrates organizational structures, methods, and procedures carried out on an ongoing basis by all parties in the organization to secure assets, guarantee accounting data, ensure efficiency, and compliance with rules and effective achievement…
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Artikel Jurnal
The Application of Islamic Values Behind The Practice of Hospital Social Responsibility in RSI Sultan Agung Semarang
Abstract The phenomenon of Corporate Social Responsibility (CSR) has been debated among business people. In hospitals, Corporate Social Responsibility is an ethical obligation that requires hospitals and other organizations to do something useful, in this case providing quality health services for…
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Artikel Jurnal
Peran Intellectual Capital, Environmental, Social, Governance (ESG) dan Konservatisme Akuntansi Terhadap Kinerja Keuangan (Studi Perusahaan Sektor Industri BEI Tahun 2022-2023)
Abstract This study examines the impact of Intellectual Capital (IC), Environmental, Social, and Governance (ESG) aspects, and accounting conservatism on financial performance calculated based on Return on Asset (ROA). The object of the research study is taken from industrial sector companies on…
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Artikel Jurnal
Tinjauan atas Perubahan Batas Waktu Pelaporan Pajak Daerah: Studi pada Badan Pendapatan Daerah Kabupaten Bojonegoro
Abstract This study examines the implementation of changes to local tax reporting deadlines in Bojonegoro Regency, from 30 days to 15 days under the Law on Financial Relations between the Central Government and Regional Governments (UU HKPD) and the Government Regulation on General Provisions of…
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Artikel Jurnal
Pengaruh Kemajuan Teknologi dan Ekspektasi Return Terhadap Minat Berinvestasi Cryptocurenncy Melalui Fomo Sebagai Variabel Moderasi Pada Generasi Z Kota Surabaya
Abstrak Penelitian ini menyelidiki dampak kemajuan teknologi dan ekspektasi imbal hasil terhadap minat investasi Generasi Z pada mata uang kripto, dengan fokus pada peran moderasi Fear of Missing Out (FoMO). Pendekatan kuantitatif digunakan, dengan menggunakan survei terhadap 141 investor mata uang…
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Artikel Jurnal
Optimalisasi Kinerja UMKM di Kota Tegal melalui E-Commerce dan Sistem Informasi Akuntansi
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM sektor makanan dan minuman di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 responden yang dipilih…
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Artikel Jurnal
Analisis Deteksi Fraud dalam rangka Audit Investigatif oleh Aparat Pengawasan Intern Pemerintah pada Kota Malang
Abstract This study aims to describe fraud detection in the context of investigative audits by the Government Internal Audit using a fraud theory approach. This study was conducted using a qualitative method with a descriptive approach. Research data was collected through documentation and…