https://journal.uii.ac.id/inCAF/issue/feed Proceeding International Conference on Accounting and Finance 2024-03-26T06:53:16+00:00 Open Journal Systems <p><strong>Proceeding International Conference on Accounting and Finance (InCAF)</strong> are proceedings published once a year to publish selected papers at the International Conference on Accounting and Finance which is held annually by the Department of Accounting, Faculty of Business &amp; Economics, Universitas Islam Indonesia. It covers the study of accounting and finance themes, including Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Sustainability Accounting, Governance, Auditing, Forensic Accounting, Corporate Finance, Accounting Education, Ethics and Profession, Information Systems, Financial Management, and Taxation</p> https://journal.uii.ac.id/inCAF/article/view/32581 Mediation effects of capital structure and profitability: liquidity on company value 2024-01-25T06:34:23+00:00 Mia Laksmiwati [email protected] Rinny Meidiyustiani [email protected] Sugeng Priyanto [email protected] Dicky Arisudhana [email protected] <p>This research aims to determine the effect of liquidity on company value which is moderated by capital structure and profitability in companies that are members of the Jakarta Islamic Index during the 2018 - 2022 period. The data analysis technique used in this research uses the Partial Least Square (PLS) approach using Smart software. PLS. The research results show that CR has a significant effect on both DER and ROE. However, CR has no effect on PBV, meaning that fluctuations in CR have no impact on the rise and fall of PBV. The DER level has no effect on PBV and ROE has a positive effect on PBV. Capital structure and profitability are able to moderate liquidity on company value. This research has the implication that companies must always pay attention to the level of profitability because this is the main consideration for potential investors when deciding to invest in shares. Meanwhile, liquidity can influence company value but not directly, so an evaluation must be carried out and determine policies to optimize this value so that its contribution to increasing company value is greater.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32582 The role of auditee, auditor, and engagement to audit fee at SOEs 2024-01-25T06:44:15+00:00 Lita Natalia [email protected] Agus Widarsono [email protected] Aristanti Widyaningsih [email protected] <p>This study aims to analyse the effect of Auditee Aspects, Auditor Aspects and Agreement Aspects, namely Company Size, Company Complexity, Auditor Reputation, and Audit Tenure on Audit Fees in SOES companies in Indonesia. The method in this study is quantitative using a causal associative design. In this study, the sampling technique used purposive sampling, so that 36 SOEs companies from various industrial clusters were obtained for 4 periods (2018-2021). This study uses descriptive statistical analysis and multiple linear regression analysis methods, after passing various classical assumption tests ranging from normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of this study indicate that (1) The auditee aspect as measured using company size has a positive effect on audit fees, while company complexity has no positive effect on audit fees; (2) The auditor aspect as measured by auditor reputation has a positive effect on audit fees and; (3) The engagement aspect, which is measured by audit tenure, has no negative effect on audit fees.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33046 Implementing the HOT-Fit method in Hospital Management Information Systems Evaluation 2024-02-13T01:41:27+00:00 Rizky Marisa Putri [email protected] Maulidyati Aisyah [email protected] <p>The mandatory requirement, as per the Regulation of the Minister of Health in the Republic of Indonesia, involves the establishment of an information system in every hospital. RSIA Asih Balikpapan has implemented a Hospital Management Information System (SIMRS) to support the process of hospital activities. Evaluation of information systems is a real effort to find out the actual state of the implementation of information systems. The purpose of this study was to determine the success rates of SIMRS implementation at RSIA Asih Balikpapan using the HOT-Fit method. This method combines the DeLone and Mclean 2003 Information Systems Success Model and the IT-Organization Fit Model. Respondents in this study were 73 users of information systems. this research was conducted using a quantitative method using a questionnaire distributed online. The data analysis technique used is SEM. The results of this study indicate that the quality of the system affects user satisfaction; organizational structure affects user satisfaction; leadership support affects system users; and user satisfaction and facility conditions affect net benefits, while system quality does not affect system users; information quality and service quality do not affect user satisfaction, and user satisfaction does not affect system users.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32584 The influence of financial reporting quality and organizational culture as mediation variables on the performance of public organizations 2024-01-25T06:56:43+00:00 Muhammad Farhan Saputra [email protected] Madani Hatta [email protected] Herawansyah Herawansyah [email protected] Rahma Nisa Salsabila [email protected] <p>This research aims to test and analyze the influence of financial reporting quality on the performance of public organizations with organizational culture as a moderating variable. This type of research is quantitative. The population in this research are public organization in the city of Bengkulu. The research model and hypothesis testing were carried out on 50 respondents obtained from leaders, treasurers, secretaries and financial staff of public organizations in the city of Bengkulu using SmartPLS4 software. The results of the research show that the quality of financial reporting has a positive effect on the performance of public organizations, the quality of financial reporting has a positive effect on organizational culture, organizational culture has a positive effect on the performance of public organizations, organizational culture mediates the relationship between the quality of financial reporting and the performance of public organizations in the city of Bengkulu.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32586 Analysis of the January effect phenomenon in companies included in the LQ45 Stock Index on the Indonesia Stock Exchange for the 2018-2021 period 2024-01-25T07:32:06+00:00 Ebi Evianti [email protected] Natalia Ratnaningrum [email protected] Arista Natia Afriany [email protected] <p>This study aims to determine whether there is a January effect phenomenon as seen from the difference in actual return and abnormal return of shares of companies included in the LQ45 index on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study were 28 companies obtained through purposive sampling method. This research data analysis uses the Paired Sample t-test and Wilcoxon Sign Rank Test with the Kolmogorov Smirnov normality test. Based on the analysis conducted, it is stated that there is not enough evidence where there is a difference in actual return and abnormal return of stocks in January with eleven other months, even from these eleven months only three months there is a significant difference in actual return where January is greater than February, March, and September. As for the abnormal return test results, January is greater than February and March.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32587 Islamic corporate governance: A three decade bibliometric analysis 2024-01-25T07:43:27+00:00 Falikul Isbah [email protected] Rita Yuliana [email protected] Nurul Herawati [email protected] <p>This paper aims to review studies related to Islamic Corporate Governance over three decades. The approach in this study involves examining Islamic corporate governance as a reference in "Article Title, Abstract, and Keywords" based on Scopus data from 1994 to 2023. In June 2023, we conducted the analysis using Bibliometrix R-Package and Excel software to collect and analyze data and implement bibliometric analysis. The bibliometric analysis reveals the rapid development of Islamic Corporate Governance (ICG) research from 1994 to 2023. Interest in ICG is increasing in the Islamic financial market, with Malaysia serving as the primary research center, followed by countries like the UK, Indonesia, and Pakistan. The Journal of Islamic Accounting and Business Research is the primary source of ICG publications, and top authors such as Grassa R from the UK have made significant contributions to advancing knowledge about ICG. Research trends in ICG have shifted from Sharia themes to new topics like Shariah governance, board of directors, and Shariah supervisory boards. These new topics have gained significance in Islamic Corporate Governance due to the evolving business environment, increasing emphasis on Shariah compliance, the pivotal role of boards in decision-making, and the response to emerging challenges, facilitating the development of effective Shariah-aligned frameworks. Although the number of publications has increased, there has been a decline in citations per publication after 2020. Several factors may contribute to this decline, including a shift in research interests, increased competition in publications, changes in publisher preferences, indexing policies, or diverse research methodologies. Popular topics in this research include Corporate Social Responsibility (CSR), which emphasises the role of ethics and social responsibility in social and environmental well-being. Sustainable Development highlights the importance of environmentally conscious Islamic corporate governance and explores integration without compromising ethics. The Developing World theme focuses on challenges and opportunities, addressing issues of implementing Islamic corporate governance in developing countries and seeking innovative and sustainable solutions. The research significantly contributes to Islamic Corporate Governance by guiding future research, advancing knowledge, and establishing a framework aligned with Shariah principles. It reflects an increasing trend of publications in the field, emphasizing the importance of addressing theoretical challenges. This analysis provides valuable insights for academics and practitioners in guiding research and advancing knowledge in the field of ICG.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32589 How to mitigate budgetary slack? Learning from religiosity and participative budgeting 2024-01-25T07:59:21+00:00 Neny Desriani [email protected] Niki Nawa Muhaqo [email protected] Januar Panjaitan [email protected] Aryan Danil Mirza [email protected] Dewi Sukmasari [email protected] <p>Budgetary slack is a potential hazard that emerges during the execution of the budgeting process. In the budgeting process, the involvement of each organizational unit is important to contribute to budget creation, because it provides more relevant field-related information. However, there is a tendency for subordinates to provide information that is biased for personal interests so that their participation can cause budgetary slack. This research aims to find out how to mitigate budgetary slack through participative budgeting and religiosity as well as how obstacles to participative budgeting and religiosity factors exist within the entity. This study employs qualitative research methodology by conducting literature study. This type of research gives researchers the freedom to search for and use library materials related to this research. The study findings demonstrate that the occurrence of budgetary slack during the budgeting process can be reduced and alleviated by instilling moral principles through the incorporation of religious values in every organizational division. So, participative budgeting for each organizational unit will lead to real information that can create an efficient and optimal budget so that budgetary slack does not occur and support the achievement of organizational goals.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32590 The influence of financial literacy, perceptions of gold prices and pocket money on interest in gold investment (Survey of UIS Malaysia students and STIE Sutaatmadja Subang students) 2024-01-25T08:05:29+00:00 Ninda Juliana Fauzyah [email protected] Asep Kurniawan [email protected] Panji Agnyoto [email protected] Siti Hajar Bt Ab Hadi [email protected] <p>One of the topics that is often discussed in the world is the growth of the global economy and finance, this is influenced by globalization. This economic growth is a reason for people to think ahead about how to keep up with the flow and pace of the economy. One way to overcome this is by investing, one of which is investing in gold. The aim of this research is to determine the influence of financial literacy, perceptions of gold prices, and pocket money on interest in investing in gold among UIS Malaysia students and STIE Sutaatmadja Subang students. The population used in this research were UIS Malaysia students and STIE Sutaatmadja Subang students. The analysis technique uses multiple linear regression analysis. The results of this research show that financial literacy, perspective on gold prices, and pocket money have a positive and significant effect on interest in investing in gold among UIS Malaysia students and STIE Sutaatmadja Subang students.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32591 Optimizing sustainability reporting through business process automation and innovation: Insights from technology acceptance and diffusion theories 2024-01-25T08:43:52+00:00 Syahril Ramadhan [email protected] Arissetyanto Nugroho [email protected] Darmansyah Darmansyah [email protected] <p>The study's key findings emphasize the pivotal role of perceived advantages and ease of use in shaping attitudes towards Business Process Automation (BPA) within sustainable development reporting. While a perceived relative advantage in BPA usage is linked to recognizing its utility, it doesn't necessarily extend to an ease-of-use perspective. The research underscores the importance of trialability, indicating that hands-on experience positively influences views on BPA's usefulness and ease of use. Interestingly, factors like compatibility with existing practices and complexity have limited impact on perceptions. The study also reveals that observability, including the visibility of benefits and social influence, might not be primary drivers for BPA adoption in sustainable development reporting. In conclusion, the research contributes valuable insights for strategically implementing BPA, integrating factors like trialability and perceived advantages, informed by the Innovation Diffusion Theory and the Technology Acceptance Model. This comprehensive framework aims to enhance data accuracy, efficiency, and decision-making processes, aligning with broader sustainability and environmental performance goals.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32592 The role and impact of Zakat in alleviating stunting by LazisMu DIY Region in Yogyakarta 2024-01-25T08:51:36+00:00 Andri Satiawan [email protected] Rifqi Muhammad [email protected] <p>The aim of this research is to look at the role of zakat and LazisMu Special Region of Yogyakarta (LazisMu DIY Region) as zakat institutions in managing zakat, especially for stunting alleviation programs. Second, to see the impact that zakat beneficiaries (mustahik) feel with the stunting alleviation program. The population in this research is all parties involved in the Zakat program as an instrument for stunting alleviation by LazisMu DIY Region in 2022. Six people from three different groups were used as a sample: one from the Zakat Institution (LazisMu DIY Region), four mustahik who benefited from the stunting program, and one from the Field Officer (Regional Leadership of the Aisyiyah Special Region of Yogyakarta, or PWA DIY). This is qualitative research, and the data analysis techniques are qualitative descriptive analysis, validity testing (credibility test: data triangulation, transferability test, dependability test, confirmability test), and qualitative data analysis (data reduction, data display, drawing conclusion or verification) to look at the data in this study. The results show that the role of LazisMu DIY Region in distributing zakat funds is very important in efforts to alleviate stunting and has a large positive impact on beneficiaries.</p> 2024-01-26T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32610 Analysis of acceptance behavior and usage of e-wallet applications 2024-01-26T04:39:18+00:00 Marfuah Marfuah [email protected] Diaz Cahyo Bagaskoro [email protected] Chivalrind Ghanevi Ayuntari [email protected] <p>The purpose of this study is to find out what factors influence the acceptance behavior and use of E-wallet applications. The population of this study is students who use the Gopay and LinkAja applications in the Special Region of Yogyakarta.&nbsp; Using the convinience sampling&nbsp; method , 100 respondents were selected.&nbsp; Based on data analysis&nbsp; using smartPLS, it is concluded that the overall research model has succeeded in showing the existence of factors that influence a person's behavior in receiving and using E-wallet applications. The results showed that the factors of perceived usefulness, (PU) perceived ease of use (PEOU), and attitudes toward usage (ATU) had a significant positive influence on the intention to use the E-wallet application. Intent to use&nbsp; (ITU) has a&nbsp; significant positive influence on the use of E-wallet applications. Supporting factors, namely information security system (SECURITY), also have a&nbsp; significant positive influence on the use of E-wallet applications. The results of this study have contributed to electronic wallet application service provider companies, especially Gopay and LinkAja to improve their services by considering aspects of ease and security in using electronic wallet applications so that the benefits felt by users are increasing which will later encourage intentions and attitudes to use them.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32611 Indonesia's insurance industry: Financial conditions during and after covid-19 2024-01-26T05:34:40+00:00 Dani Yuliadi [email protected] Vika Fitranita [email protected] <p>The purpose of this study is to look at the bankruptcy of the insurance industry in Indonesia using the Altman, Springate, Zmijewski, and Grover models. This study examines how Islamic and conventional insurance companies have differences in financial distress during and after the COVID-19 pandemic in Indonesia. This research uses data from insurance companies in Indonesia registered with the Financial Services Authority (OJK) between 2019 and 2022. This study used puposive sampling samples, data documentation and Difference Test. The results of this study show that there are differences in financial conditions between conventional and sharia insurance companies during and after Covid-19 using the Altman Z-score model, Springate model, and Zmijewski model. Meanwhile, there is no difference in financial condition between conventional and sharia insurance companies during and after Covid-19 using the Grover model</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32613 Exploring muslim taxpayers' intentions to reduce tax liability through zakat rebates 2024-01-26T05:51:20+00:00 Izlawanie Muhammad [email protected] Nur Shahira Mohamad Nor [email protected] <p>This study investigates the impact of Malaysia's zakat rebate system, introduced in 2001 as part of the individual tax framework, wherein Muslim taxpayers can reduce their tax obligations by claiming zakat payments as a deductible tax rebate. While this approach encourages increased zakat contributions, it poses a potential challenge by reducing overall tax revenue. The research aims to explore the intentional motivations of Muslim taxpayers in enhancing their zakat payments to decrease their tax liability concurrently. This study employed a quantitative methodology by distributing questionnaires to Muslim zakat contributors and taxpayers who claimed the zakat rebate. The findings highlight a common intention among respondents to intentionally increase zakat payments as a strategic means to lower their tax liability. The results shed light on the intricate relationship between religious obligations and fiscal incentives embedded within the tax system. The findings also contribute to the broader discussions on the social and economic implications of integrating religious principles into contemporary tax systems, opening avenues for further research and dialog in this interdisciplinary field.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32614 Corporate Social Responsibility disclosure in view of corporate governance 2024-01-26T05:59:07+00:00 Ayatullah al Quddus [email protected] Sayekti Endah Retno Meilani [email protected] <p>This study aims to empirically prove the effect of corporate governance on Corporate Social Responsibility (CSR) disclosure. The research hypothesis is built based on legitimacy theory and stakeholder theory. The sample selection technique used purposive sampling. A total of 11 banking companies were used as samples with 6 years of research, so the number of observations was 66 observations. Research data processing uses Eviews 10 software by conducting descriptive statistical tests and multiple regression tests with balanced panel data to prove the research hypothesis. The results prove that institutional ownership, independent board of commissioners and the presence of female directors have a negative effect on CSR. The audit committee and the frequency of board meetings have a positive effect on CSR. The size of the board of directors and the board of commissioners has no effect on CSR. The results of this study can be used as a consideration for readers of the company's annual report, especially investors who are concerned about environmental issues in Indonesia.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32615 The effect of financial performance on financial distress at PT Garuda Indonesia (Persero) Tbk 2024-01-26T06:04:54+00:00 Putri Indah Lestari [email protected] Vika Fitranita [email protected] <p>This study aims to determine the effect of PT Garuda Indonesia's financial performance on the company's financial distress, focusing on the financial ratios of liquidity, leverage, and profitability. This study uses quantitative methods using secondary data. The sample of this study is the quarterly financial statements of PT Garuda Indonesia from the first quarter of 2015 to the fourth quarter of 2022 using documentation studies as a sampling method. The data was analyzed using multiple linear regression. The results showed that liquidity proxied by current ratio (CR) and profitability proxied by return on assets (ROA) affect the financial distress of PT Garuda Indonesia, while leverage proxied by debt to assets ratio (DAR) has a negative and significant effect on on PT Garuda Indonesia's financial distress.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32616 Does bank size matter for Islamic banks' profitability? The insight from Indonesia 2024-01-26T06:14:17+00:00 Atif Yaseen [email protected] Agus Widarjono [email protected] <p>This research explores how bank size affects the profitability of Islamic banks in Indonesia, a predominantly Muslim country. The goal of this study is to answer an ongoing debate about whether Islamic banks should be large or small. We employ 31 banks and use quarterly data from 2014 to 2020 with unbalanced panel data. We document that the impact of bank size on profitability is non-linear in terms of the U-shaped impact. Raising bank size first worsens the profitability, but once it achieves a threshold value, it boosts profitability. Therefore, our findings confirm the advantages of having larger Islamic banks instead of small Islamic banks.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32617 Profitability ratio analysis as a basis for financial performance assessment 2024-01-26T06:21:21+00:00 Drajat Armono [email protected] <p>This research aims to analyze the financial performance of PT Garuda Indonesia (Persero) Tbk in terms of profitability ratios. The type of data used is quantitative data obtained from the annual report of PT Garuda Indonesia (Persero) Tbk. Data analysis method uses descriptive quantitative analysis which is measured using profitability ratios which are represented by return on total assets and return on equity. The results of this research show that the return on assets and return on equity of PT Garuda Indonesia (Persero) Tbk during the 2017-2020 period were below the industry average and obtained negative values. This shows that the financial performance of PT Garuda Indonesia (Persero) Tbk has poor performance because it is caused by increasing expenses that are not offset by the income obtained by PT Garuda Indonesia (Persero) Tbk.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32618 Southeast Asia's Top Three Carbon-Producing Nations: Carbon Emission Disclosure and Company Valuation 2024-01-26T06:28:44+00:00 Australia Ranting [email protected] Theresia Hesti Bwarleling [email protected] <p>Firm value is a key statistic for stakeholders. External stakeholders, especially investors, prioritize corporate financial allocation. This study aims to determine the link between Carbon Emission Disclosure and Firm Value, taking into account Company Size, Profitability, and Gross National Income as control. This research employed purposive sampling to identify 14 companies from Indonesia, Malaysia, and Thailand. We researched from 2017-2020. This research uses secondary data from an annual report and a sustainability report. Secondary data may be found on the websites of the Indonesia Stock Exchange, Malaysia Stock Exchange, and Thailand Stock Exchange. Also review the company's own website, which matches study sample standards. The study found a statistically significant association between carbon emission disclosure and company value. Profitability and GDP may affect the relationship between carbon emissions disclosure and business value. However, firm size may not have a significant effect on Carbon Emissions Disclosure and firm value.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32882 Innovations in sharia tax governance: Aligning sharia principles with the national tax system 2024-02-01T05:27:30+00:00 Fadya Anjani Ramadhita Erison [email protected] Denissia Maynda Putri [email protected] Elly Yulia Amanda [email protected] Qurrota A’yun [email protected] Ayu Chairina Laksmi [email protected] <p>Tax is an activity carried out by the state on individuals and entities and is coercive in nature. The income from tax collection is given to the state for state needs and the prosperity of the people. This tax has certain characteristics according to Sharia in Islam. Tax collection is carried out through various systems in accordance with the provisions determined by the state. Apart from that, tax collection must also be in accordance with the basic provisions that apply in Indonesia. In Indonesia itself there are several basic provisions for tax collection that apply. There are two positions of tax in Islam, one of which is the view of approving the existence of taxes, apart from that, in Islam, taxes have Islamic governance, compliance with sharia principles, making it a thing that differentiates them in general.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32620 Analysis of the influence of bank health level using RGEC method, dividend payout ratio, and company size on profitability in Sharia commercial bank in Indonesia and Malaysia 2024-01-26T06:59:49+00:00 Bambang Sugiharto [email protected] Asri Handayani [email protected] <p>This research aims to analyze the influence of the level of bank health using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital), Dividend Payout Ratio, and Company Size on profitability in Islamic commercial banks in Indonesia and Malaysia. Meanwhile, Risk Profile is measured using the Financing to Deposit Ratio (FDR), Good Corporate Governance is measured using self-assessment, Earning is measured using the ratio of Operational Expenses to Operational Income (BOPO), and Capital is measured using the Capital Adequacy Ratio (CAR). The data used comes from financial reports and GCG reports published on the websites of each Islamic bank. The population used in this research is Indonesian sharia commercial banks and Malaysian sharia commercial banks, totaling 145 sharia commercial banks. The sampling technique used was purposive sampling. There are 35 samples which are outlier data. The analytical method used in this research is multiple regression analysis. The research results show that Good Corporate Governance (GCG), Capital Adequacy Ratio (CAR), and Dividend Payout Ratio (DPR) have a positive effect on profitability, while Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Size The company has a negative effect on profitability.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32622 Religiosity, Waqf literacy and income to interest in endowing money: Role of accountability as a moderating variable 2024-01-26T07:08:48+00:00 Mesi Sahrina [email protected] Madani Hatta [email protected] Anna Maria Simamora [email protected] Lisa Martiah Nila Puspita [email protected] <p>This study examines the effect of religiosity, waqf literacy and income on interest in waqf money and the role of accountability in moderating religiosity, waqf literacy and income on interest in waqf money. This study employed a Structural Equation Modeling (SEM) approach, utilizing a sample of 100 participants from Bengkulu Province. Each regency/city within the province was represented by 10 participants. The findings of this study suggest that religiosity positively influences individuals' interest in waqf money. Additionally, it is observed that waqf literacy also has a positive impact on individuals' interest in waqf money. However, income does not exhibit a positive effect on individuals' interest in waqf money. Furthermore, there has no role of accountability in moderating the relationship between religiosity and interest in waqf money. On the other hand, accountability does play a moderating role in the relationship between waqf literacy and interest in waqf money. Lastly, accountability does not have a moderating role in the relationship between income and interest in waqf money.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32623 Transparency of mosque financial reporting of ISAK 35 implementation on the Jami’ Al-Umary Mosque in Kelayu, East Lombok 2024-01-26T07:17:04+00:00 Himmatul Fitri [email protected] <p>The purpose of this study was to determine the transparency of recording and financial carried out at the Jami’ Al-Umary Mosque in Kelayu. The study also to determine the conformity of the financial statements prepared by Jami’ Al-Umary Mosque Kelayu with ISAK 35. The data analysis technique in this study was qualitative data analysis with an interactive model. Based on the result of the study, it can be concluded that the financial reporting at the Jami’ Al-Umary Mosque Kelayu is carried out by simple recording based on the understanding of financial managers, transparency of the recording and financial carried out at the Jami’ Al-Umary Mosque in Kelayu in a social media mosque’s, announced every Friday on the mosque notice board, therefore all congregations can acsess it. The application of ISAK 35 at the Mosque has also not been implementation in accordance with the accounting principles that should apply to non-profit organization.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32624 Fraud hexagon and fraud: Love of money as moderation 2024-01-26T07:24:42+00:00 Aisyah Afifah [email protected] Eddy Suranta [email protected] Anita Anggraini [email protected] <p>This research aims to provide empirical evidence regarding the influence of the fraud hexagon on fraud which is moderated by love of money. This research uses a quantitative approach with distributing questionnaires. This research has been tested using SMART-PLS version 3.2.9. The sample in the study was selected using a purposive sampling method with a total of 89 samples of Bengkulu bank employees in Bengkulu province. The results of this research show that the variables of opportunity, capability, arrogance, collusion and arrogance which are moderated by love of money have a positive effect on fraud in banking. Pressure and rationalization have effect on fraud in banking. Meanwhile, pressure, rationalization, cability,&nbsp; and collusion moderated by love of money have no effect on fraud in banking. But opportunity moderated by love of money have negative effect on fraud in banking. It is hoped that this research can provide additional information and understanding regarding what influences fraud in banking. The limitations of this research lie in the small number of samples so it is felt that it does not accurately represent the total number of Bengkulu bank employees in Bengkulu Province. The fraud hexagon model studied is still relatively new, so there are still minimal comparison references, and it is difficult for respondents to answer honestly because the questionnaire statements are an average of sentences negative meaning.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32625 The effect of business strategy and financial distress on tax avoidance in consumer non-cyclical companies 2024-01-26T07:31:09+00:00 Laili Vita Cahyaningrum [email protected] Indriyana Puspitosari [email protected] <p>This study was conducted to determine the effect between business strategy and financial distress on tax avoidance. This study uses consumer non-cyclicals sector companies as the population and uses quantitative methods with a sample of 66 observations consisting of 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study uses multiple linear regression data analysis techniques. The results of this study indicate that companies with financial distress conditions have a positive effect on tax avoidance. While companies with prospector and defender business strategies have no effect on tax avoidance. the results of this study indicate that the company's financial condition has more influence on corporate tax policy than business strategy.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32629 The influence of the big five personality on performance with work engagement as intervening variable 2024-01-26T07:58:13+00:00 Tigin Lugiani [email protected] Devy Widya Apriandi [email protected] Imelda Januar [email protected] Mutqi Sopiawadi [email protected] <p>This study aims to test The Big Five Personality, performance, and work engagement are important parts of this study. This study aimed to determine the effect of the big five personality on performance with work engagement as an intervening variable for permanent employees in Sari Ater Hot Springs. The research method used in this study is a quantitative descriptive method with statistical methods multilinear regression test, t-test, and the coefficient of determination using the SPSS 27 program, this research also used the Sobel test to examine how much influence of the big five personality has and work engagement as a intervening variable on performance, the data collection method uses by distributing questionnaires to respondents with a sample consisting of 80 sari ater hot spring employees as respondent. The sampling technique used is proportionated random sampling. The results of this study show the big five personality influences performance, the big five personality influences work engagement, and work engagement influences performance. The result of the Sobel test shows that work engagement is proven to play a role in intervening the big five personality on performance. In this study work engagement is an intervening variable for the big five personality on performance.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32630 Heuristic availability and financial self efficacy on SME’s performance: investment decisions as mediation 2024-01-26T08:10:46+00:00 Sindy Anggita Fadhillah [email protected] Madani Hatta [email protected] Baihaqi Baihaqi [email protected] Kentjanawati Kentjanawati [email protected] <p>Small and medium are instruments that are able to improve community welfare. The aim of this research is to determine the relationship between heuristic availability, self-efficacy, investment decisions and SME’s performance. The theory used in this research is retrieval theory. This research was conducted quantitatively, with 100 small and medium respondents from Bengkulu. This research uses the SEM method in data analysis. Data collection was carried out by distributing questionnaires via form. The results of the research show a positive relationship between the availability of heuristics and financial efficacy partially influencing performance, then financial self-efficacy influencing investment decisions; financial self-efficacy influences SME's. Performance. Then, investment decisions are able to mediate the relationship between availability and SME’s. Performance and investment decisions are able to mediate the influence of financial efficacy on SME’s. Performance the implications of this research show that SME’s need to have a good strategy to be able to gain profits from an investment.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32632 Determinant of financial distress in construction sub-sector companies in Indonesia and Malaysia 2024-01-26T08:49:28+00:00 Trisandi Eka Putri [email protected] Syifa Ariella Putri [email protected] <p>Financial distress is a company condition that shows a stage of decline or unhealthy in the company's finances that occurred before bankruptcy or liquidation. Factors that are suspected to indicate that the company will experience financial distress are liquidity, leverage, company size, and net profit growth. So this study aims to determine the effect of liquidity, leverage, company size, and net profit growth on financial distress.The population in this study used construction sub-sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2020-2022. This study used secondary data from annual financial statements listed on the Indonesia Stock Exchange and Malaysia Stock Exchange. This type of research is a quantitative type. The sampling method in this study used purposive sampling techniques. The data analysis technique in this study used multiple regression analysis.The results of this study show that partially the variables of liquidity and net profit growth have a negative effect on financial distress. While variable leverage positively affects financial distress. In addition, the variable size of the company has no effect on financial distress. The results also show that simultaneously the variables of liquidity, leverage, company size, and net profit growth affect financial distress.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32881 Implementation of fixed assets audit at PT U by KAP Y 2024-02-01T05:05:17+00:00 Dianafi Rizka Amalia [email protected] Ayu Chairina Laksmi [email protected] <p>Fixed asset audits are an important part of a company's audit process. The components that make up fixed assets are generally considered to have material value because they represent the majority of the company's total asset value and have the potential to make a significant contribution to the total value stated in the financial statements. Public Accounting Firms (KAP) such as KAP Y play an important role in carrying out the fixed asset audit process. The purpose of the research entitled "Implementation of Fixed Asset Audit at PT U by KAP Y" is to describe the fixed asset audit procedures carried out. The research method used is a qualitative-descriptive method with data collection methods through observation, interviews, use of documents and literature. The data analysis method used is descriptive analysis technique. The research results show that the fixed asset audit procedures carried out by KAP Y consist of pre-engagement, planning, testing and reporting stages. The audit procedures carried out by KAP Y have been going well and are in accordance with the Standard Public Accountant Guidelines. The novelty of this research is that the research context focuses on KAP Y's fixed asset audit procedures carried out at PT U using the latest regulations.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32667 Implementation of disbursement procedures for inventory change funds at regional work units in East Java 2024-01-27T23:33:49+00:00 Riska Ayu Nurfadilla [email protected] Ayu Chairina Laksmi [email protected] <p>Regional Work Units (SKPD) is organizations within the scope of regional government which act as managers of fund or budget allocations in each region, either directly or indirectly. In connection with this, Regional Work Units (SKPD) play a very important role in helping to realize good governance (<em>good governance</em>) in East Java. Especially in inventory management from disbursement of funds In order to implement APBD, SKPD must have adequate systems and procedures to minimize the occurrence of file errors during the fund disbursement process. The analytical method used in this research is a descriptive qualitative method. From the results of the research conducted, it can be concluded that Implementation of procedures for disbursement of funds to replace inventory money at SKPD in East Java is in accordance with applicable regulations as regulated in Ministry of Home Affairs Regulation No. 77 of 2020 concerning Technical Regional Financial Management and Ministry of Home Affairs Regulation no. 59 of 2007 concerning Guidelines for Regional Financial Management.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32668 Internal control and tax avoidance: A possible mitigation effort 2024-01-27T23:42:33+00:00 Alfita Rakhmayani [email protected] Maya Aresteria [email protected] Deddy Sulestiyono [email protected] <p>Companies view taxes as a cost that has the potential to reduce profits. Tax avoidance is a company's action to reduce the amount of tax that must be paid in a legal way. This paper aims to provide an analysis of the potential for reducing tax avoidance through internal controls implemented by companies through literature studies. The study was carried out by selecting relevant literature, analysis as well as mapping and interpretation of the results. Based on the dominance of the findings, it can be considered that effective internal control has the potential to prevent aggressive tax avoidance by companies.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32669 The effect of cyber attacks on stock performance Bank Syariah Indonesia 2024-01-27T23:52:28+00:00 Zahra Fatikhatun Nisa [email protected] Yuli Tri Cahyono [email protected] <p>This research aims to assess the stock performance of PT Bank Syariah Indonesia (BSI) prior to and during a cyber crime incident targeting its central server on May 8<sup>th</sup>, 2023. The stock performance of BSI shares on the capital market is forecast based on abnormal returns and trading volume activities. Quantitative research is being conducted using the event study approach. The research sample includes data for BSI shares registered on the capital market under the issuer's code BRIS. Researchers processed and analyzed the data using the Wilcoxon Signed Rank Test, facilitated by the IBM SPSS 25 software. The research findings indicate that the occurrence of the cyber crime event had no impact on the abnormal returns and trading volume activity of BSI shares. Therefore, there was no significant difference in the performance of the two stock variables, both before and after the incident. The event can be used as evaluation material for BSI to keep update and hardening its cyber security system, as well as to ensure transparency of information with investors. Investors can also get some learning to be calm and actively looking for information about the stock and company conditions related to their shares in order to avoid losses when they are facing with similar events.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32670 The global landscape of audit committee studies: A bibliometric review 2024-01-28T00:07:17+00:00 Nurul Kamariah [email protected] Nurul Herawati [email protected] <p>This research aims to try to find the latest issues related to the audit committee studies such as the use of technology, social dan environmental responsibility, so that this research can be expand the literature related to audit committee studies. This research design uses a Systematic Literature Review (SLR) with a bibliometric approach to identify research trends related to audit committee studies. In line with the results of this research, audit committee studies have increased since 2022. More than 50 percent of publications classified as “article” and “journal” describe the highest source type. The USA is the most active country in conducting research related to audit committee studies. University Utara Malaysia is the most active institution that has published publications related to audit committees. This research conducted studies on audit committees, published for 17 years in the Scopus database.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32671 Which is better at detecting financial statement fraud: Beneish M-Score or OMI model 2024-01-28T00:35:38+00:00 Eneng Ela Tri Ayati [email protected] Ali Sandy Mulya [email protected] <p>According to the Association of Certified Fraud Examiners (ACFE), financial statement fraud has the most significant impact in Indonesia. Therefore, the need for the best model in detecting financial statement fraud is crucial. This research examines the influence of the fraud hexagon on the Beneish M-Score model and the Overall Manipulation Indexs (OMI) model in detecting financial statement fraud, as well as comparing which model is the most effective in detecting financial statement fraud. The analytical technique employed in this study involves panel data regression using the Fixed Effect Model and Common Effect Model approaches, utilizing STATA17 software. The population under investigation comprises state-owned enterprises for the period 2017-2021. Sample selection was carried out using the purposive sampling method, resulting in a sample size of 24 companies. The findings indicate that the Beneish M-Score model does not exhibit an influence on the fraud hexagon in detecting financial statement fraud. Conversely, the testing conducted using the OMI method, focusing on elements within the fraud hexagon such as capability, stimulus, and rationalization, shows an influence on financial statement fraud. As a result, the model that holds the most impact in detecting financial statement fraud is the OMI model, due to its greater influence compared to the Beneish M-Score model.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32672 Factors influencing young entrepreneurs’ investment decision 2024-01-28T00:52:31+00:00 Etika Mery Leyani [email protected] Madani Hatta [email protected] Fenny Marietza [email protected] Amellia Poetri Bernoza [email protected] <p>The purpose of this research is to determine the effect of financial literacy, financial technology and risk perception on the investment decision behavior of young entrepreneurs by identifying locus of control as a moderating variable. This study used quantitative methods and questionnaire-based data collection techniques. Using purposive sampling techniques, the sample in this study was 100 individuals. SmartPLS 4.0 was used as the analysis technique in this study. The results show that financial literacy, financial technology, and risk perception have significant positive effects on investment decisions. For the moderating variables, locus of control has a significant positive impact on the impact of financial literacy on investment decisions, but locus of control fails to moderate the relationship between financial technology and risk perception on investment decisions.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32673 Resilience study of the tourism industry in Malioboro Yogyakarta 2024-01-28T01:08:14+00:00 Faruq Al Muqsit [email protected] Rosa Calista Prihestiwi [email protected] Arinda Faradila Pramesti [email protected] Muhammad Deriel Ari Pranata [email protected] <p>Malioboro Street is a pivotal point in disseminating Islam from the Yogyakarta Palace. Malioboro is interpreted as the journey to becoming a saintly figure (mali) and wandering (Oboro), encapsulating the concept of "sangkan paraning dumadi" or the human journey from birth to reunion with the god. Initially serving as a royal road, Malioboro progressively became a tourist attraction and an economic hub in Yogyakarta. Malioboro's tourism and economic development significantly impacted its vicinity's growth, manifesting in increased local incomes, employment opportunities, and enhanced community welfare. However, the pandemic Covid-19 disrupted its tourism landscape, impacting various sectors such as trade, transportation, and accommodation. An imperative research need emerged to investigate Malioboro's tourism industry's resilience regarding its impact resilience, particularly in the trade, transportation, and accommodation sectors. This research aims to investigate the strategies and approaches undertaken by these sectors in Malioboro to withstand the challenges posed by the pandemic. The research method is quantitative, with primary data collection methods, such as questionnaires and field observations, and secondary data collection from study literature. Data analysis comprises descriptive analysis and scoring to elucidate the resilience of Malioboro's tourism industry. The findings suggest varied resilience across sectors, with trade, accommodation, and transportation having resilience in specific segments. The outcomes of this research will provide insights crucial for enhancing the resilience and sustainability of Malioboro's tourism industry amid unprecedented challenges.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32684 Quality of financial reporting and the level of compliance with SAS: A case study of Islamic banking in Indonesia 2024-01-28T09:47:47+00:00 Lia Dahlia Iryani [email protected] <p>The objective of this paper is to examine the effect of the level of compliance of financing accounting with SAS (Sharia Accounting Standards) on the quality of financial reporting, and the quality of the maqasid (objective) Sharia-based performance of Islamic banks in Indonesia. Understanding the basic principles of the accounting standards of Islamic banking has become increasingly important among most Sharia scholars and researchers in the implementation of accounting standards for Islamic Banking Industry (IBs). Currently, IBs are one of the fastest growing sectors locally and globally. The level of compliance of financing accounting with SAS, the quality of financial reporting, and maqasid Sharia-based performance were measured using questionnaires distributed to 34 directors and heads of Islamic banks. The study model was analyzed using partial least squares structural equation modelling (PLS-SEM). The study found that the level of financing accounting compliance with SAS had positive impacts in improving the quality of financial reporting and maqasid Sharia-based performance. Therefore, Islamic banks in Indonesia have fully adopted SAS. The limited number of indicators of financing accounting practices in the study mean that fewer comprehensive financing accounting practices are illustrated. Further studies could add other relevant financing accounting practices, as described by the IAI (Indonesian Accounting Association), in order to provide a more comprehensive overview. The study contributes to the accounting of Islamic banks by improving the conceptual framework of SAS, which could benefit future research. The paper supplements the limited number of empirical studies on financing accounting practices in the Islamic banking industry.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32685 Shariah bank efficiency in Indonesia: Does competition matter? 2024-01-28T09:57:52+00:00 Dewi Eka Wulandari [email protected] Agus Widarjono [email protected] <p>This paper analyzes the influence of competition with bank-specific and macroeconomic variables as control variables in influencing the cost efficiency of Sharia commercial banks in Indonesia. Our research examines all Shariah banks (34 banks) from 2015 to 2020 using quarterly data. The estimation method is panel data regression. The results indicate that fierce competition causes an increase in the cost efficiency of Shariah commercial banks. However, the effect of competition on cost efficiency is more pronounced in full-fledged Shariah banks than in Shariah bank subsidiaries of conventional banks. Banks with strong fundamentals can encourage efficiency. For example, bank size, equity, and income diversification have a positive effect on bank efficiency. However, a high NPF reduces efficiency. Furthermore, negative external shocks such as Covid-19 reduce cost efficiency.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32686 Analysis of rural and urban land and building tax management 2024-01-28T10:14:40+00:00 Selfira Salsabilla [email protected] Fardila Indah Ningrum [email protected] Adinda Khansa Khairunissa [email protected] <p>This study aims to assess the effectiveness, contribution, and growth rate of the collection of land and building taxes (PBB P2) in Klaten Regency from 2017 to 2021. The research methodology employed a descriptive analysis with a quantitative approach. The findings indicate: (1) an average effectiveness level falling within the "very effective" category, standing at 112.72%. (2) The contribution level is notably low, averaging 8.53%. (3) Positive results were observed in the growth rate analysis.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32687 Determinants of Internet Financial Reporting Disclosure in Islamic commercial banks in Indonesia 2024-01-28T10:31:25+00:00 Beni Suci Tapaningsih [email protected] Devi Narulitasari [email protected] <p>The aims of this research is to analyze the factors that influence <em>Internet Financial Reporting Disclosure </em>(IFRD) at Islamic Commercial Banks in Indonesia for the period 2018-2022. The independent variables studied were company age, company size, profitability, and public ownership. This study used purposive sampling method and obtained 12 Islamic Commercial Banks in Indonesia as samples. The analysis technique used is panel data regression with e-views 12 software. The tests carried out are Chow test, Hausman test, classical assumption test, model feasibility test, and hypothesis testing. The assessment of Internet Financial Reporting Disclosure uses 49 indicators. The results showed that company size as measured by log Total Asset and public ownership have a positive effect on Internet Financial Reporting Disclosure while company age and profitability as measured by ROA do not affect IFRD.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32688 The role of big data in audit quality and fraud disclosure 2024-01-28T10:43:13+00:00 Syaiful Fajri Rahman [email protected] Irwansyah Irwansyah [email protected] <p>This research examines the role of big data in audit quality and fraud disclosure within the scope of the audit. In the development and utilization of big data, there are certainly challenges to be faced, and an auditor needs to learn how to use and leverage big data in this modern era. The research object is the Regional Inspectorate of Samarinda City, One auditor as an informant. This study is a qualitative research with an ethnomethodology approach. Data collection methods include interviews and documentation. Data analysis methods include data reduction, data display, and drawing conclusions. The role of big data in audit quality and fraud disclosure plays a crucial role in the accounting world, especially in auditing. The Inspectorate greatly benefits from the presence of big data technology, which facilitates the examination and investigation processes. Moreover, big data technology also plays a crucial role in audit opinions and quality. Big Data not only enhances overall audit quality but also serves as an effective tool in uncovering and addressing fraud within the audit environment. The study underscores Big Data's vital role in enhancing government functions. Stakeholders, including auditors, leaders, developers, clients, regulators, and the government, must collaborate for effective integration and ongoing adaptation to technological advancements. The positive shift towards technology, driven by digitization, signals enhanced public service quality. Continuous commitment and investment in Big Data and future technological developments are crucial for efficient and effective services.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32689 Factors affecting the level of financial report publication by BAZNAS and LAZ organizations throughout Indonesia 2024-01-28T10:59:56+00:00 Nur Fadilah Ahmad [email protected] Andi Chairil Furqan [email protected] Cindy Andriana [email protected] <p>This study aims to present the factors influencing the publication of financial reports by the National Amil Zakat Agency (BAZNAS) and Zakat Amil Institutions (LAZ) throughout Indonesia. The research utilizes secondary data from BAZNAS and LAZ across Indonesia from 2018 to 2022, with a final sample size of 2,166 observations. The results of this study indicate that the age of the institution, institutional status, and institutional type contribute to the level of financial report publication by BAZNAS and LAZ. This research implies the need for increased transparency and accountability to enhance the level of financial report publication, thereby improving the reputation and public trust in these institutions. Subsequent researchers are encouraged to conduct more in-depth analyses of the financial aspects published by BAZNAS and LAZ.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32690 Financial performance viewed from the aspects of Environmental, Social, Governance (ESG) disclosure in energy sub-sector companies in Indonesia 2024-01-28T11:10:26+00:00 Pramita Kencana Putri [email protected] Wahyu Pramesti Pramesti [email protected] <p>This study aims to examine the effect of environmental, social, governance disclosures to financial performance in 2020-2022. The variables used in this study are environmental, social, governance disclosure as independent variables, and financial performance as the dependent variable. We use energy subsector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. As out population, we use 57 samples. In 3 years resultind 174 data. The data analysis method used is the panel data regression analysis method using Eviews 10 software. The results showed that environmental disclosure has a positive effect on financial performance. Social disclosure has a positive effect on financial performance. Governance disclosure has no effect on financial performance.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32703 The influence of theory planned behavior factors on intention to whistleblowing academic fraud in accounting students 2024-01-29T04:38:55+00:00 Putri Pramestiwi Kusumojati [email protected] Meta Arief [email protected] Aristanti Widyaningsih [email protected] <p>This study aims to investigate the impact of Theory Planned Behaviour Factors on the Intention to Whistleblowing Academic Fraud in Accounting Students. The research method used is SLR (Systematic Literature Review), which involves the identification, analysis, evaluation, and interpretation of previous studies in the 2013-2023 time span, found through the Google Scholar database. From the results of the study, it is concluded that there are three main factors in Theory Planned Behavior, namely Attitude towards behavior, Subjective Norms, and perceived behavioral control, which significantly affect the intention to whistleblowing academic fraud in Accounting Students.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32704 Does honesty on budgeting matter? New evidence from bibliometric analysis 2024-01-29T04:53:42+00:00 Dewi Sukmasari [email protected] Putri Yulfhita Claraini [email protected] Ecin Saptia [email protected] Deslia Sari [email protected] Aryan Danil. BR Mirza [email protected] Neny Desriani [email protected] <p>Budgeting serves as a framework for organizational financial planning and decision-making. However, the budgeting process often faces challenges from various factors, including the honesty of the managers involved. The role of manager honesty in budgeting is an important aspect that can significantly prevent budgetary slack and have an impact on the integrity and transparency of organizational finances. Therefore, understanding the correlation between manager honesty and budget preparation is very important. This study aims to determine the development map of research on honesty and budgeting using bibliometric analysis method. The analysis was conducted on articles published in Scopus indexed journals in the range of 1991-2023. With the number of incoming publication articles totaling 38 documents. Publication data collection is done using publish or perish, then the data is processed using Microsoft Excel and to visualize the data using VOS viewers. This research is to examine trends, citation patterns, the most popular authors and to find out the future of honesty and budgeting. It is hoped that this research can provide information and insights that can help practitioners and academics, especially in the field of budgeting.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32705 The role of external auditors and company characteristics in Audit Report Lag 2024-01-29T05:02:02+00:00 Fauzi Zaki Razaq [email protected] Samsul Rosadi [email protected] <p>This research aims to analyze the factors influencing Audit Report Lag (ARL) in companies within the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The study sample comprises 128 observations, with financial data and company characteristics extracted from annual reports available on the IDX. The fixed-effect regression analysis method is employed for data modeling. The results indicate that the tenure of the Public Accounting Firm has a significant negative impact on ARL, thereby accelerating the audit report preparation process. Conversely, the auditor's reputation from the Big 4 Public Accounting Firms shows no significant influence on ARL. The effectiveness of the Audit Committee is not significant, while the company's financial condition and profitability have a significant negative impact on ARL. The complexity of the company's accounting does not significantly affect ARL.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32710 The role of market share and portfolio share based auditor specialization on audit fees 2024-01-29T06:29:51+00:00 Fatimah Azahra [email protected] Marita Kusuma Wardhani [email protected] <p>This study aims to determine the effect of Auditor Specialization based on Market Share and Portfolio Share on Audit Fee in companies listed on the Indonesia Stock Exchange with control variables, namely Company Size, Institutional Ownership, KAP Big4, Audit Tenure, and Auditor Opinion. The sample population of this study is a company listed on the Indonesia Stock Exchange in 2020 - 2022. This study uses purposive sampling technique as a sampling method. The number of samples in this study were 37 companies for 3 years. The results showed that auditor specialization base on Market Share (ISP 1) have a significant positive effect on Audit Fee in company listed at IDX at the 0.05 significance level. The variables of Portofolio Share (ISP 2) have no effect on Audit Fee in company listed at IDX at a significance level of 0.05.This research can be useful for companies in selecting auditors and for further research</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32711 Benefit and cost analysis of Kampung Melayu as a religion tourism 2024-01-29T06:47:59+00:00 Faruq Al Muqsit [email protected] Rosa Calista Prihestiwi [email protected] Mohamad Rizalby Yosliansyah [email protected] Muhammad Deriel Ari Pranata [email protected] Arinda Faradila Pramesti [email protected] <p>The government is committed to improving regional economic growth by stimulating local economic development, one facet being the advancement of religious tourism. The story of religious tourism shows significant potential, evidenced by numerous provinces instituting religious tourism programs, resulting in a steady increase in tourist visitation. Kampung Melayu is one of the villages in Semarang City that has the potential for religious tourism. The purpose of writing this article is to formulate potential sources of financing and to analyze the cost benefits arising from the development of the Kampung Melayu area based on the perspective of two stakeholders, namely the government and the project manager. This stakeholder difference brings a unique perspective to the development of Malay villages as religious tourism. The method used is a qualitative descriptive analysis method that looks at the condition of the study area and calculates the cost and benefit analysis to see the economic and financial feasibility. This study has three parts: identification of area development, potential economic activities, and financing of area development. The results of the analysis show that the financial and economic feasibility of the Kampung Melayu Semarang development project has proven feasible to implement. The NPV value is positive (+), and the BCR is more than 1, indicating a potential for financial gain more significant than the costs incurred. In addition, this project also provides substantial economic benefits, reflecting its success in achieving financial goals and positively impacting the economy.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32713 Beach area development management (Case study: Pulo Swalan Beach, Pasarbanggi, Rembang Regency) 2024-01-29T07:24:08+00:00 Faruq Al Muqsit [email protected] Rosa Calista Prihestiwi [email protected] Mussadun Mussadun [email protected] <p>Rembang Regency is known as the "City of Santri," with many Islamic boarding schools, and is the birthplace of great scholars throughout Indonesia. It is one of the regencies in Central Java Province that is included in the strategic area in terms of the economy for the RATUBANGNEGOR border corridor (Blora-Tuban-Rembang-Bojonegoro). This regency has a tourist area called Pantai Pulo Swalan, which has the potential for development, but the management of this existing area has yet to be maximized. Therefore, this article aims to develop beach area management so that it will be able to formulate area management procedures on Pulo Swalan Beach. The research method uses a quantitative approach, and data collection is secondary data with data collection techniques through literature studies and in-depth interviews. Data analysis comprises stakeholder mapping and a linear responsibility chart to determine management on Pulo Swalan Beach. From the result, it found that five stakeholders are involved in area management, but only two stakeholders have vital roles, namely the Rembang Regency government and the private sector, where the government's role is more visible in making policies and supervising activities and the private sector plays a responsibility for the outcome. Therefore, a good stakeholder management concept is needed to ensure the optimal development of this area.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32715 Influence of financial performance, company characteristics and good corporate governance on sustainability reporting disclosure 2024-01-29T07:33:28+00:00 Herma Wiharno [email protected] Syahrul Syarifudin [email protected] Chintia Fitriani [email protected] Hestika Puspa Dina [email protected] <p>This study aims to determine the Effect of Financial Performance, Company Characteristics and Good Corporate Governance on Sustainability Reporting Disclosure in Banking Sector Companies. The method used in this research is descriptive method and verification method. The sample obtained is 102 data. The data analysis technique used is panel data regression analysis. Based on the results of data analysis obtained, Profitability, Liquidity, Solvency, Activity, Company Age, Audit Committee and Independent Board of Commissioners simultaneously have a significant effect on Sustainability Reporting Disclosures. Partially, profitability has a significant positive effect on Sustainability Reporting Disclosures. Liquidity has a significant positive effect on Sustainability Reporting Disclosures. Solvency has a significant positive effect on Sustainability Reporting Disclosure. Activities have a significant positive effect on Sustainability Reporting Disclosure. Company age has a significant positive effect on Sustainability Reporting Disclosure. The Audit Committee has a significant positive effect on the Disclosure of Sustainability Reporting. The Independent Board of Commissioners has a significant positive effect on Sustainability Reporting Disclosure.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32717 The role of baitul maal wat tamwil (BMT) in economic empowerment efforts in Indonesia 2024-01-29T08:17:06+00:00 Destiana Ekawati [email protected] Rohmawati Kusumaningtias [email protected] <p>This article aims to systematically review the literature on the role of BMT in economic empowerment efforts.&nbsp; The systematic literature review used was obtained from searches in academic databases consisting of Emerald, Google Scholar, DOAJ, Springer, ResearchGate, and 25 articles were selected that were relevant to the title chosen by the researcher. The results showed that the role of BMT in economic empowerment efforts is carried out through financing, savings, as well as training, mentoring, and coaching. The financing distribution activities carried out by BMT to members as small business actors to develop or start their businesses have implications for people’s economic empowerment, namely increasing the productivity of small business actors, increasing community income, and to expand employment opportunities. Deposits are used to support members economies in the future as well as training, mentoring, and coaching which aims to improve members ability to manage their businesses and maintain their business continuity. However, empowerment efforts carried out by BMT cannot be separated from the existence of obstacles, namely the quality of BMT resources and limited capital. To overcome these obstacles, BMT applies several principles, the first of which is the principle of prudence, the principle of knowing the customer, and the internal principle. In addition, BMT needs to improve product offerings and carry out joint evaluations.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32718 Impact and risk management of sharia non-compliance in islamic banking 2024-01-29T08:32:02+00:00 Lailiya Lailiya [email protected] Rohmawati Kusumaningtias [email protected] <p>The purpose of this study is to determine the impact of the risk of sharia non-compliance on Islamic banking and how to manage this risk. This research uses the literature review method by collecting, identifying, compiling and analyzing data from national and international journals. Based on the analysis of the literature review, it was found that the risk of Sharia non-compliance is an important aspect that needs attention. If Islamic banks fail to comply with Sharia principles, it can cause reputational risks that can ultimately disrupt the existence of Islamic banks. Customers who lose trust in Islamic banks will make massive withdrawals and account closures, thereby increasing net losses in Islamic bank revenues. Ultimately, Islamic banks will face liquidity problems, leading to business license revocation and bankruptcy. In addition, Bank Indonesia will provide administrative sanctions to Islamic banks that cannot comply with Sharia principles. Thus, the impact of the risk of Sharia non-compliance is a serious matter to pay attention to because it can affect the business sustainability of Islamic banks. Proper and consistent implementation of Sharia governance is needed to manage these risks.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32719 An analysis of fraud hexagon in detecting fraudulent financial reporting 2024-01-29T08:38:35+00:00 Nosa Verolika [email protected] Pratana Puspa Midiastuty [email protected] Eddy Suranta [email protected] Anggi Rulita Sari [email protected] <p>The aim of this study is to present empirical data regarding the impact of the fraud hexagon component on the identification of financial reporting fraud. Using the SPSS software, the investigation included logistic regression analysis. A sample of manufacturing companies that were listed between 2018 and 2022 on the Indonesia Stock Exchange was used in the study. The study's conclusions indicate that financial targets are less effective at identifying financial reporting fraud. The ability to detect dishonest financial reporting is positively impacted by financial target and ego. External pressure, opportunity, rationalization, capability, and collusion are the factors listed above; however, they have no bearing on identifying false financial reporting.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32726 Going concern audit opinion: Analysis of financial performance, corporate governance and company size 2024-01-29T11:46:06+00:00 Erna Hidayah [email protected] Rachmadiyana Rachmadiyana [email protected] <p>This study aims to prove the effect of proxied financial performance with profitability, liquidity, and solvency and <em>corporate governance </em>proxied by the audit committee, institutional ownership, management ownership, and independent board of commissioners on going concern audit opinions<em>. </em>In addition, this study also proves whether company size can moderate the effect of financial performance and <em>good corporate governance </em>on going concern audit opinions<em>. </em>The sample in this study was 172 companies selected using the <em>purposive sampling </em>method from companies sanctioned by the Indonesia Stock Exchange from 2017 to 2021. The results showed that the variables of liquidity, audit committee, and institutional ownership negatively affect the going concern audit opinion<em>. </em>The variables of profitability, solvency, management ownership, and independent board of commissioners have no effect on the going concern opinion<em>. </em>In addition, the size of the company can moderate the influence of the audit committee, institutional ownership, and independent board of commissioners on going concern audit opinions.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32729 An analysis of tax incentives for islamic home financing in Malaysia 2024-01-29T11:55:36+00:00 Suhaila Abdul Hamid [email protected] <p>Obtaining an affordable home financing facility is among the critical issues that needs to be highlighted in house ownership and Islamic home financing is one of the options available in Malaysian housing market. In Malaysian context, Islamic home financing has been widely discussed from the perspectives of legal, cost, product structure but not much has been emphasized on the tax policies especially the tax incentives. This paper examines the tax incentives offered by the Malaysian government for the period from 2019 to 2023 on Islamic home financing. These periods were analysed to understand the most recent policy by the government to promote Islamic home financing as well as the Islamic finance industry in Malaysia. The study uses descriptive content analysis in examining relevant tax documents to examine the tax incentives for Islamic home financing in Malaysia. The findings concluded that Islamic home financing in Malaysia is not given the appropriate tax incentives to encourage bank customers to obtain Islamic home financing. Furthermore, the type of tax incentives given to Islamic home financing for the period from 2019 to 2023 are similar and focused more on the Stamp duty and Real Property Gains Tax. To fulfil the aspiration as the preferred Islamic financial hub, more attractive tax incentives should be offered by the government to promote Islamic home financing which will benefit the Islamic finance industry as well. Despite the importance of Islamic home financing in the society, very few studies have attempted to highlight this issue as compared to other tax incentives in the Malaysian tax system which suggests an opportunity for researchers to explore this area.&nbsp;</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32730 The effect of real earnings management on tax avoidance with company size as a moderating variable 2024-01-29T12:06:50+00:00 Sri Ayem [email protected] Rr Violieta Annisa Titania [email protected] <p>This study aims to determine the effect of real earnings management on tax avoidance with company size as a moderating variable. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of data used in this study is secondary data taken from www.idx.co.id. The sample of this study was taken using purposive sampling method and obtained 28 companies with 84 data processed financial statements. Outlier data as much as 10 financial statement data, so that there are 74 financial statement data that are used as research samples. This research technique uses simple regression analysis and Moderated Regression Analysis (MRA) analysis. The results showed that real earnings management has a positive effect on tax avoidance with a significance value of 0.029 and a calculated t value of 2.225 and the existence of company size cannot weaken the positive effect of real earnings management on tax avoidance with a significance value of 0.836 and a calculated t value of -0.208.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32731 The influence of understanding tri n and procrastination on students' intention to commit academic fraud 2024-01-29T12:21:04+00:00 Dewi Kusuma Wardani [email protected] Mirka Atul Mafa Atih [email protected] <p>The aim of this study is to investigate how the understanding of Tri N-laere and procrastination affects students' choice to commit academic fraud. All students currently enrolled in accounting at Sarjanawiyata Tamansiswa University's Faculty of Economics in the cohorts of 2020, 2021 and 2022 are included in this study. When the snowball technique was used, a sample of 142 respondents was selected using Google Forms. The data testing results show that understanding Tri N has a negative impact on students' intention to commit academic fraud. On the other hand, procrastination has no impact on students' intention to commit academic fraud.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32733 Actualizing the tri-nga (ngerti, ngrasa, nglakoni) teachings in public accountants 2024-01-29T12:33:28+00:00 Dewi Kusuma Wardani [email protected] Georgia Rostin Ellshadday Hurek [email protected] <p>The research aims to determine the suitability of Ki Hadjar Dewantara’s teachings, namely <em>tri-nga (ngerti, ngrasa, nglakoni) </em>when actualized in public accountants. Study this is study descriptive qualitative with use technique primary data collection. Data collection begins with interviews semi-structured with two public accountants at their respective Public Accounting Firms and also a Tamansiswaan lecturer from the Bachelorwiyata Tamansiswa University who acts as a validator. Results study This show that there is conformity with the teachings <em>of tri-nga (ngerti, ngrasa, nglakoni) </em>when actualized in public accountants.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32736 Analysis of rice massive importing impact towards poverty alleviation in indonesia based on micro, macro, politics and international economics 2024-01-29T12:40:49+00:00 Nur Amalyna Yusrin [email protected] Arissetyanto Nugroho [email protected] Darmansyah Darmansyah [email protected] <p>Rice is a highly significant staple food commodity globally. This statement is notably true on the Asian continent, where rice acts as the primary food&nbsp;for the majority of the population, particularly among the lower middle class. Asian farmers contribute for over 90% of global rice production. Indonesia is one the biggest rice producer in the world were contributing 53,63 million tonnes in 2023. However, the Indonesia government still need to import massively around 3 million tonnes of rice at the end of 2023 and still continuing in 2024. Comparing to the historical data, Indonesia has been rice self-sufficiency country in 1980s and nowadays is not reached due to some advanced economic issue. Previous research shows distinct results of rice importing impact, some stating that importing beneficial however some explained it is increasing number of pverty in Indonesia. This study will analyse the benefits and the disadvantages impact of rice importing massively in Indonesia towards Poverty Alleviation through literature study from macroeconomics, microeconomics, international economics and politics economics. The output is recommendation for managerial stakeholders to create the welfare for each stakeholder and the idea of creating the rice self-sufficiency vision.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32739 The influence of understanding suci tata ngesti tunggal teaching and tax sanction on prospective taxpayers intention to comply 2024-01-29T12:58:36+00:00 Dewi Kusuma Wardani [email protected] Heppy Amelina Wahyudi [email protected] <p>This research aims to find out whether understanding <em>suci tata ngesti tunggal</em> teachings and tax sanctions influences prospective taxpayers' intention to comply. The sample population in this research were active students in the Special Region of Yogyakarta. The sampling method that the author uses is snowball sampling. This research used quantitative methods by distributing questionnaires to 103 respondents. The results of this research indicate that understanding <em>suci tata ngesti tunggal</em> teachings and tax sanctions influences prospective taxpayers' intention to comply.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32740 The influence of lawan sastra ngesti mulya theachings and tax rates on tax evasion intentions 2024-01-29T13:06:29+00:00 Dewi Kusuma Wardani [email protected] Anindya Intan Sari [email protected] <p>This research is aimed at finding out the influence of Tamansiswa's teachings, namely <em>Lawan Sastra Ngesti Mulya</em> and tax rates on tax evasion intentions. Students from Tamansiswa College in Central Java Province and the Special Region of Yogyakarta were the sample population in this study. The method used in this research uses a quantitative method by distributing questionnaires to 101 respondents, while for sampling using the convenience sampling method. This study concluded that the teaching of <em>lawan sastra ngesti mulya</em> has a negative effect on tax evasion intentions in contrast to the tax rate variable with the results having no effect on tax evasion intentions.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32741 Influence understanding Tri Nga and internal locus of control on intention to whistleblowing 2024-01-29T13:17:47+00:00 Dewi Kusuma Wardani [email protected] Falna Falna [email protected] <p>This research aims to discover whether the variables of understanding <em>tri nga </em>and internal locus of control have a good effect on the intention to carry out whistleblowing. The research method used is quantitative research using primary data obtained through questionnaires. Questionnaires were distributed to Bachelorwiyata University students Tamansiswa majoring in accounting and management, with a total of 130 respondents. The results of this research are that understanding <em>tri nga</em> and internal locus of control has good effect on the intention to carry out whistleblowing.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32742 The influence of understanding the Tetep-Antep-Mantep teachings and tax sanctions on tax evasion intentions 2024-01-29T13:30:34+00:00 Dewi Kusuma Wardani [email protected] Citra Maria Pitricia [email protected] <p>This research aims to determine the effect of understanding the teachings of <em>tetep-antep-mantep</em>, tax sanctions on intentions to evade taxes. This research is quantitative research using primary data taken through google questionnaire from <em>snowball </em>sampling of 100 respondents. This research data was processed using IBM SPSS Statistics 22. The findings of this research show that the influence of understanding the teachings of <em>tetep-antep-mantep</em> has a negative effect on tax evasion intentions, but tax sanctions have a positive effect on tax evasion intentions.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32743 Understanding Memayu Hayuning Saliro teachings and internal locus of control on students’ interest in investing in the capital market 2024-01-29T13:41:00+00:00 Dewi Kusuma Wardani [email protected] Fajar Adi Nugroho [email protected] <p>The aim of this research is to investigate the impact of <em>Memayu Hayuning Saliro</em>'s teachings and the role internal control plays in students' interest in capital market investing. Quantitative research methodology is applied. Data collection is done using a google form, and data analysis is done using the SPSS 23.0 application. The study's findings demonstrate that knowledge of <em>Memayu Hayuning Saliro</em>'s teachings has no effect on students' interest in making capital market investments; this is supported by the significance value of <em>Memayu Hayuning Saliro</em>, which is 0.205 &gt; 0.05 and 1.274 &lt; 1.980, meaning that the value of B indicates a positive number, namely 0.71. Furthermore, students' interest is impacted by their comprehension of the internal locus of control.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32744 The effect of financial literacy, financial inclusion knowledge, and the Tamansiswa teaching "Opor Bebek Mateng Soko Awake Dewe" on the development of Wedang Uwuh MSMEs in Bantul Regency 2024-01-29T13:51:55+00:00 Mateus Ivano Nico Wijaya Pangestu [email protected] <p>This research aims to analyze the influence of financial literacy, knowledge of financial inclusion and Tamansiswa's teaching <em>"Opor Bebek Mateng Soko Awake Dewe" </em>on the development of <em>wedang uwuh</em> micro, small and medium enterprises (MSMEs) in Bantul Regency. This research uses a quantitative approach using primary data. The population in this study was <em>wedang uwuh</em> MSMEs in Bantul Regency and the sample was 107 respondents. Sampling was taken using random sampling and data was processed using IBM SPSS 25. The research independent variables were financial literacy, knowledge of financial inclusion and the Tamansiswa teaching <em>"Opor Bebek Mateng Soko Awake Dewe", </em>while the development of MSMEs in Bantul Regency was the dependent variable. The results of this research explain that financial literacy, knowledge of financial inclusion have a positive effect on the development of <em>wedang uwuh</em> MSMEs in Bantul Regency, while Tamansiswa's teaching " <em>Opor Bebek Mateng Soko Awake Dewe" </em>has no effect on the development of <em>wedang uwuh</em> MSMEs in Bantul Regency.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32745 Determinants of income for Micro, Small and Medium Enterprises in Sleman Regency 2024-01-29T14:04:08+00:00 Marfuah Marfuah [email protected] Salsabila Ofa Irfinanda [email protected] Dian Rachmasari [email protected] <p>This study aims to determine the effect of own capital, people's business credit, entrepreneurial attitude, business location, length of business and information technology on the income of Micro, Small and Medium Enterprises (MSMEs) in Sleman Regency. The population of this study is MSME players in 17 Kapanewon in Sleman Regency in 2021 as many as 90,118 business units. Using <em>the convinenience sampling technique, 110 respondents were selected </em>&nbsp;as research samples. Based on multiple linear regression analysis, it is concluded that own capital, people's business credit, entrepreneurial attitude, length of business, and information technology have proven to have a significant positive effect on the income of MSMEs in Sleman Regency. Meanwhile, the location of the business does not have a significant positive effect on the income of MSMEs in Sleman Regency. The results of this study have implications for MSME actors to be able to increase their income, it is hoped that they can increase the number and ability to manage business capital both from their own capital and from borrowed capital, especially people's business credit. In addition, MSME actors are also expected to always improve entrepreneurial attitudes, experience and skills in running a business and increase their understanding and ability to use information technology to support the operation and sale of products or services produced.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32746 Financial literacy: Social environment, self-control, and Tamansiswa “Tri-Nga” teachings on student financial behavior 2024-01-29T14:13:33+00:00 Sri Lestari Yuli Prastyatini [email protected] Regita Ummi Ashari Cahya Utami [email protected] <p>This research aims to determine the influence of the social environment, self-control, and Tamansiswa <em>“Tri-Nga”</em> teachings on students' financial behavior with financial literacy as a moderating variable. This type of research is quantitative using a questionnaire as an instrument for collecting data. The population of this research is Accounting Students at Universities in Yogyakarta in 2019-2023. The total sample was 100 students using convenience sampling. The data analysis used was multiple linear regression tests and MRA. The results of the research prove that there is a positive and significant influence of the social environment on student financial behavior. Self-control has a positive and significant effect on students' financial behavior. Tamansiswa's teachings <em>“Tri-Nga”</em> have a positive and significant effect on students' financial behavior. The MRA test output shows that financial literacy can strengthen the influence of the social environment and the Tamansiswa <em>“Tri-Nga”</em> teachings on students' financial behavior. However, financial literacy cannot strengthen the influence of self-control on students' financial behavior.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32756 Sales growth: capital structure, profits, and capital intensity on financial distress 2024-01-30T04:42:11+00:00 Sri Lestari Yuli Prastyatini [email protected] Sri Ayem [email protected] Isnaniyah Ramadhani [email protected] <p>This study aims to test whether capital structure, profits, and capital intensity affect financial distress with sales growth as a moderating variable. This research is quantitative research. The population of this study is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) and the sample used is the yearly report or financial statements of infrastructure companies. The number of samples obtained was 170 data from 34 companies for 5 (five) years with 19 outliers thus the sample used was 151 data, the data was obtained using puprposive sampling technique. This research was conducted using SPPS 26 to test the data. The results of this study state that profits have a positive and significant effect on financial distress while capital structure and capital intensity have a negative effect on financial distress. Sales growth is able to moderate the relationship between capital structure and financial distress but is unable to moderate the relationship between profit and capital intensity with financial distress. Mutually, capital structure, profit, and capital intensity jointly affect financial distress by 92.1%.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32758 Dividend policy: Total asset turnover, return on investment against stock returns 2024-01-30T04:48:01+00:00 Sri Lestari Yuli Prastyatini [email protected] Agria Vanny Br Bangun [email protected] <p>This study was conducted to examine the direct effect of TATO, ROI, dividend policy on stock returns, TATO and ROI on dividend policy, and the indirect effect of TATO, ROI on stock returns through dividend policy in food and beverage companies in 2018-2022 listed on the Indonesia Stock Exchange. The research population was all food and beverage companies with a total of 51 companies, while the samples taken were 8 companies. This type of research is quantitative research using SPSS version 22 to analyze the data. The results of testing the direct effect show that TATO has a positive effect on stock returns, ROI does not affect stock returns, dividend policy does not affect stock returns, TATO has a positive effect on dividend policy, and ROI hurts dividend policy. Testing the indirect effect proves that TATO has no effect on stock returns through dividend policy, and ROI has a positive effect on stock returns through dividend policy.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32759 The influence of Tamansiswa's teachings Tri Pantangan and understanding of taxation on intentions to commit tax evasion 2024-01-30T05:02:05+00:00 Dewi Kusuma Wardani [email protected] Naumi Fenti Novita [email protected] <p>The aim of this research is to determine whether understanding Tamansiswa's teachings "Tri pantangan" and understanding taxation influence prospective taxpayers' intentions to commit tax evasion. The sample population in this study includes all students in the Special Region of Yogyakarta. The author used the snowball sampling method to take samples. This research approach is quantitative, where questionnaires were distributed to 104 respondents. The findings of this research state that neither understanding Tamansiswa's "Tri pantangan" teachings nor understanding taxation have an influence on prospective taxpayers' intentions to commit tax evasion.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32760 The influence of understanding Ing Ngarsa Sung Tuladha and understanding tax regulations on prospective taxpayers’ intention to comply 2024-01-30T06:08:57+00:00 Dewi Kusuma Wardani [email protected] Rizkina Ayu Fajriani [email protected] <p>This research aims to determine the influlence of ulnderstanding Ing Ngarsa Sulng Tulladha and Ulnderstanding of Tax Regullations on the Compliance Intentions of Prospective Taxpayers. The sample popullation for this research is all private stuldents in the Special Region of Yogyakarta. The sampling method ulsed by the aulthor is the convenience sampling method. This research ulsed qulantitative methods by distribulting qulestionnaires to 106 respondents. The resullts of this research show that the influlence of ulnderstanding Ing Ngarsa Sulng Tulladha has a positive effect and ulnderstanding tax regullations has no effect on the intention to comply with prospective taxpayers.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32761 The role of self-efficacy and parental influence in the interest of a career in accounting students in the field of taxation 2024-01-30T06:15:14+00:00 Uum Helmina Chaerunisak [email protected] Sri Lestari Yuli Prastyatini [email protected] Reni Listyawati [email protected] Rifah Ayu Wafiroh [email protected] Sri Mujiyanti [email protected] <p>This research is motivated by the phenomenon of students' lack of interest in pursuing a career in taxation, while the Indonesian government needs student graduates who have an interest in a career in taxation and graduates who are competent in taxation. This research aims to determine the influence of self-efficacy and parental influence on accounting students' career interest in taxation, partially or simultaneously. This research method uses quantitative descriptive methods and primary data using questionnaires. The sampling technique uses purposive sampling technique. This research used a sample of private university students in the city of Yogyakarta. This research succeeded in collecting 100 respondents. Tools for processing data using IBM SPSS version 20. The results of this research show that both simultaneously and partially self-efficacy and parental influence influence accounting students' career interest in taxation by 69.9%, while the remaining 30.1% is influenced by other factors outside the variables of this research.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32762 Earnings quality: Investment opportunity set and corporate governance as intervening variable 2024-01-30T06:22:26+00:00 Teguh Erawati [email protected] Anita Widyastuti [email protected] <p>Purpose: This research intends to test the influence amongst investment opportunity set and earnings quality with corporate governance as an intervining variable. This research is important to obtain new information or discoveries. This research can be said to be new research because the researchers modified the research model by using intervining. Metode: This research is using a quantitative approach. The sampling model uses purposive sampling with certain criteria. From 35 samples of manufacturing companies, 143 data were obtained. To analyze this research data using descriptive statistical testing, classical assumption testing, hypothesis testing and intervening testing sobel test. Results: This research reveals that investment opportunity set have a negative effect on earnings quality. Corporate governance has a negative effect on earnings quality. Investment opportunity set has a negative effect on corporate governance. And investment opportunity set has a effect on earnings quality through corporate governance as an intervining variable. Novelty: This research can be said to be renewal research because it uses a new model by adding an intervining variable, namely corporate governance. The existence of corporate governance can test whether the independent variable investment opportunity set has an effect on the dependent variable earnings quality through corporate governance as an intervening variable</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32764 The influence of profit management, tax facilities, management compensation, and company size on tax management (Empirical study on agricultural companies listed on the IDX in 2017-2021) 2024-01-30T06:31:13+00:00 Sri Lestari Yuli Prastyatini [email protected] Latif Cahyo Pambagyo [email protected] <p>The aim of this research is to determine the negative influence of earnings management, tax facilities, tax compensation and company size on tax management. This research uses quantitative methods. This research uses secondary data, so the research is in the form of numbers and in processing the data this research uses SPSS 20. This research uses 4 (four) independent variables and 1 (one) dependent variable. The results of this research show that earnings management has a negative effect on tax management, tax facilities have no effect on tax management, management compensation has a positive effect on tax management, company size has a negative effect on tax management.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32767 The influence of CSR, independent commissioners, and managerial ownership on tax avoidance with asset growth as moderating variable 2024-01-30T06:36:22+00:00 Arsalan Mahmudi [email protected] Lismawati Lismawati [email protected] <p>This research aims to determine the influence of corporate social responsibility, independent commissioners, and managerial ownership on tax avoidance with asset growth as a moderating variable. The number of samples in this research was 47 banking companies listed on the Indonesia Stock Exchange from 2018 to 2022, resulting in 235 observations. The research data source is the annual financial report obtained from the bank's official website. This research uses multiple linear regression methods to show that corporate social responsibility, independent commissioners, and management ownership can influence tax avoidance. The results of the moderation test show that asset growth only moderates the influence of independent commissioners on tax avoidance, while asset growth cannot moderate the influence of corporate social responsibility and managerial ownership on tax avoidance.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32768 Profitability: Capital structure and firm growth on firm value 2024-01-30T06:42:26+00:00 Sri Lestari Yuli Prastyatini [email protected] <p>The purpose of this study was to test and analyze how the effect of capital structure and company growth on firm value with profitability as an intervening variable. The population of this study is property and real estate companies listed on the stock exchange for the period 2018-2022. While the sample of this study is property and real estate companies that have complete financial reports and there are 4 companies. The sampling technique of this study used purposive sampling, while the analysis method used path analysis with the SPSS version 22 application tool. The results showed that capital structure has a positive effect on firm value, while company growth has a negative effect on firm value. And capital structure and company growth negatively affect profitability. Then profitability is able to mediate capital structure and company growth on firm value.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32770 Tri Nga and implementation of e-billing system intent to commit tax fraud 2024-01-30T06:48:22+00:00 Dewi Kusuma Wardani [email protected] Putri Dyah Pawestri [email protected] <p>This research aims to know the impact from lesson <em>T</em><em>ri</em><em> N</em><em>ga</em> and the use of e-billing against objective for do shortage tax. Population taken was students of accounting Study Program student Bachelorwiyata Faculty of Economics Tamansiswa with sample used&nbsp; as many as 77 respondents. This study applies questionnaires as instrument inspection and resolution with take advantage of the SmartPLS program. Remember consequence from review this , got it explained that the use of e-billing affects in a way positive to intention carry it out tax fraud. Understanding about principle Tri- nga influential in a way negative to intention carry it out tax fraud</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32772 Ethical values and auditors fraud tendency perception: Testing of gone theory 2024-01-30T07:02:29+00:00 Zaki Fakhroni [email protected] Faisha Salmaa Setiawan [email protected] <p>This study aims to empirically examine the fraud tendency in external auditors' perception influenced by components of the gone: greed (G), opportunity (O), need (N), and exposure (E). Furthermore, ethical values (EV) are placed as a moderating variable for this relationship. This is a quantitative study by conducting a survey of 345 external auditors around Indonesia using the snowball method with the Slovin formula. The hypotheses in this study were analyzed using multiple linear regression tests with the SPSS Statistics 29 program. The findings of this study indicate that the four components of gone theory are fully proven as triggers of fraud in the perception of external auditors. Other findings also provide evidence that EV moderates the relationship between all variables, except for greed. This study contributes to the understanding of fraud tendencies among external auditors, moderating role of ethical values, and suggests practical responses to audit profession's fraud triggers.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32774 Contribution of pesanggrahan MSMEs strategy as a sustainable former of the ASEAN economy 2024-01-30T07:07:02+00:00 Wahyuni Ekawanti [email protected] Desy Anggraeni [email protected] Prita Andini [email protected] <p>MSMEs are the backbone of the economy in Indonesia and business entities that have saved the country from decline. MSMEs can be run with flexible capital and have high product diversification potential, the opportunity to create a wide variety of products is very possible. However, this raises new problems, namely increasing competition among MSME players from time to time. The global market also increases the need for competitive advantages from MSME players. For this reason, this research discusses things that influence and determine the competitiveness strategies of MSMEs both in local markets and in global markets. The method used in this research Partial Least Square (PLS) approach using Smart PLS software. The population taken in this research were owners or managers of MSMEs in Pesanggrahan District,The sampling technique was carried out at simple random (simple random sampling) which provides an equal opportunity for each element of the population to be selected as a sample considering that the number of MSMEs reaches thousands in Pesanggrahan District and was obtained 70 respondents from 128 samples which was distributed through questionnaires to MSMEs in Petukangan Utara Subdistrict.Results pResearch shows that product innovation and working capital have a positive and significant effect, while information technology and management knowledge do not have a significant effect.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32775 Analysis of the sharia supervisory board’s characteristics and intellectual capital on maqashid sharia performance at islamic commercial banks in Indonesia 2024-01-30T07:12:29+00:00 Annisa Fitri Marhamah [email protected] Dita Andraeny [email protected] <p>This study aims to analyze the performance of maqashid sharia in terms of the characteristics of the Sharia Supervisory Board at Islamic Commercial Banks in Indonesia for the period 2017-2022. The independent variables studied are the characteristics of the Sharia Supervisory Board consisting of SSB size, SSB cross-membership, SSB education, SSB expertise, SSB reputation, SSB rotation, and SSB remuneration and using bank size and bank age as control variables. This study used purposive sampling method and obtained 8 Islamic Commercial Banks in Indonesia as the sample. The analysis technique used is panel data regression with e-views 12 software. In this study, the measurement of maqashid sharia performance uses two concepts, namely social requirements, and legal requirements. The results showed that SSB cross membership, SSB education, SSB remuneration affect the performance of maqashid Sharia. While SSB size, SSB expertise, SSB reputation, SSB rotation, and intellectual capital have no effect on maqashid sharia performance.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32776 Analysis of the influence of fraud hexagon on fraudulent financial statement, prediction of corporate bankruptcy, and corporate health (Case study on a registered consumer non-cyclical company on the Indonesian Stock Exchange Period 2017-2022) 2024-01-30T07:17:48+00:00 Albertus Novan Dwi Harjanto [email protected] Ali Sandy Mulya [email protected] <p>This research aims to examine the influence of the fraud hexagon on fraudulent financial statements, prediction of corporate bankruptcy, and corporate health through macroeconomics as intervening. The data for this research are 30 consumer non-cyclical companies on the Indonesian Stock Exchange period 2017-2022. This research uses descriptive statistics and inferential statistics via Smart PLS 3 software. Financial reports play an important part in making decisions that have economic value. Every company will try to provide the best in its business. Managers have an interest in making financial reports. Financial reports should display actual data and comply with applicable regulations. There are several models used to detect fraudulent financial statements, prediction of corporate bankruptcy, and corporate health.&nbsp; The models used are fraud hexagon, beneish m-score, dechow f-score, OMI, altman z-score, grover g-score, springate s-score, zmijewski x-score, and financial ratio analysis.The results of this research are fraud hexagon influences corporate health, prediction of corporate bankruptcy, corporate health, macroeconomics, fraudulent financial statements through macroeconomics, prediction of corporate bankruptcy through macroeconomics, and corporate health through macroeconomics.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32777 An analysis of business and financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk in 2019-2021 2024-01-30T07:29:31+00:00 Afifah Rohadatul Aisy [email protected] Arief Bachtiar [email protected] <p>This study aimed to determine the business conditions and financial performance of the Pharmaceutical Industry and Jamu Industry in Indonesia which were listed on the IDX, especially <em>PT Industri Jamu dan Farmasi Sido Muncul Tbk</em> (Sido Muncul) during the period 2019 to 2021. The data used in this research was obtained from various sources, including the complete annual reports of pharmaceutical companies listed on the IDX for the 2019-2021 period. Financial data obtained from www.idx.co.id and the company's official website. The Palepu model (2004) was used to analyze the business and financial performance of the Pharmaceutical Industry, <em>Jamu</em> Industry, and PT Sido Muncul during the period 2019 to 2021. The results of this study showed that there was high competition between companies (rivalry among existing firms), both within the Pharmaceutical Industry and <em>Jamu</em> Industry in Indonesia. This can be seen from data from the Ministry of Health in 2021 that the number of pharmaceutical and <em>jamu</em> industries has increased from year to year. In addition, the high percentage of profits made the pharmaceutical and jamu industry very attractive to illegal producers. PT Sido Muncul was able to face business competition with a qualified differentiation strategy as a corporate strategy. All company progress was explained in detail in the annual financial reports, especially in the notes to the financial statements and there were no red-flags or significant differences or deviations. Based on the ratio analysis, it showed that the Pharmaceutical and Sido Muncul Industries were in a liquid and solvable state, and the effectiveness and productivity of the Pharmaceutical and Sido Muncul Industries in managing company assets increased so that the profit earned also increased. In addition, Sido Muncul's high Return on Investment value indicated the company's ability to create returns on investment that were used for very effective operations. Sido Muncul was in a healthy condition and was not bankrupt as seen from the results of calculations using the Altman Z-Score method.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32889 Is there financial acceleration in african banking? Studies on 25 african countries 2024-02-01T09:06:17+00:00 Ahsan Sumantika [email protected] <p>African countries are one of the regions consisting of many developing countries. The behavior of price-cost margins carried out by banks is an issue that needs to be looked at further because it can damage economic development. The main objective of this study was to investigate whether there was a financial accelerators behavior carried out by banks in African countries. Author found evidence of financial accelerators behavior carried out by African banks. Using a sample of 153 banks with 1415 observational data from 2005 to 2021, the author found that loan was negatively related to the amount of price-cost margin received by the bank. Furthermore, when there is a recession marked by worsening economic growth, the reduction in loans actually increases bank profits which are characterized by higher price-cost margins. Researchers also found that the worse the recession, the higher the price-cost margin that banks receive</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32891 Analysis of factors affecting market performance with financial performance as an intervening variable 2024-02-01T09:29:52+00:00 Sri Mulyati [email protected] Ismawati Ismawati [email protected] Indah Umiyati [email protected] <p>This study aims to determine the effect of diversification of business, working capital efficiency, and income variability on market performance with financial performance as intervening variables. The population used in this study is a company listed in IDX Quality 30 on the Indonesia Stock Exchange in 2020-2021 with purposive sampling as a method in sample selection and obtained sample of 36 companies. The data obtained is processed using regression analysis, path analysis, t test and F test. The results of this study showed the coefficient of determination was 38,6% and the remaining 61,4% was explained by other variables. Simultaneously diversified business, working capital efficiency, income variability and financial performance affect the market performance. Partially diversified and income variables do not affect the market performance, working capital efficiency has negative effects on market performance while financial performance has a positive effect on market performance. Meanwhile, financial performance is only able to mediate the relationship between working capital efficiency on market performance and unable to mediate the relationship of diversification of business and income variability on market performance<em>.</em></p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/32998 Mitigating financial mismanagement: Insights from Caliph Umar’s Governance 2024-02-07T02:54:15+00:00 Rosnia Masruki [email protected] <p>The practice of good governance is often associated with combating corruption. Conversely, the failure of governance leads to significant issues that tarnish accountability and erode public trust in an institution. Despite its undeniable importance, governance also poses significant challenges in religious institutions, notably the zakat system, have expanded to address socio-economic issues, yet results may vary. This study examined Islamic history, Caliph Umar ibn Abdul Aziz's brief but impactful reign featured the baitulmal, eliminating asnaf groups eligible for zakat. The study revealed that Caliph Umar’s governance strategy <em>(siasah shar’iyyah) </em>is rooted in Shariah-based <em>maslahah</em> (goodness) and effectively prevents <em>mafsadah </em>(harm). The initiative strategic governance involved through creating a conducive environment for production growth, fostering agricualtural and busines sectors, strengthening zakat institution and baitulmal empowerment as well as prioritizing social protection measures. The principles of <em>maslahah</em> and <em>mafsadah</em> are in alignment with the tenets of Maqasid Shariah, providing insights into combatting mismanagement through the reinforcement of governance mechanisms. While the study draws from extensive literature mainly on Caliph Umar ibn Abdul Aziz, its reliance on secondary data sources limits the depth of analysis and direct control over data quality.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33000 The analysis of budget realization in the Indonesian Ministry of Trade before, during and after pandemic of Covid-19 2024-02-07T03:32:41+00:00 Chivalrind Ghanevi Ayuntari [email protected] Nadira Puspita Maharani [email protected] <p>This study aims to analyze the effectiveness and efficiency of budget realization at the Indonesian Ministry of Trade on 2017-2022 budget. This research is a quantitative research. Data sources are secondary data and primary data in the form of a Budget Realization Report (LRA) and also in the form of interviews. Data analysis used by calculating the ratio of effectiveness and efficiency and also processing interview data. The result of the study show that the criteria for effectiveness of expenditure realization in 2017-2019 was quite effective, then in period during and after pandemic, shows that the criteria was effective. Efficiency criteria of expenditure realization in the period before pandemic (2017-2019) shows different result. In 2017, the criteria was very efficient, then become quite efficient in 2018, and become efficient in 2019. In the period during and after pandemic, the criteria become efficient.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33002 Hospital financial performance: Effectiveness, efficiency and economic approach 2024-02-07T03:44:53+00:00 Afuan Fajrian Putra [email protected] Dinda Wahyu Maharani [email protected] Annisa Fidanta Shafir [email protected] <p><a name="_Toc124848806"></a>This research aims to determine the financial performance of public sector organizations by using the effectiveness, efficiency and economic ratios of the financial reports of the Batang Regional General Hospital in 2019-2021. The type of data used is secondary data in the form of Financial Financial Reports, namely LRA (Budget Realization Report. The results of the Batang Regional Hospital analysis show that the effectiveness ratio in 2019 was 81.02% and was categorized as quite effective, in 2020 it experienced an increase of 93.74%, categorized as effective and in 2021 there was an increase of 118.49%, categorized as very effective. The efficiency ratio in 2019 was 112.21% and categorized as very inefficient, in 2020 it decreased by 91.25%, it was categorized as inefficient and in 2021 it decreased again by 81.10% in the quite efficient category. The economic ratio in 2019 was 91.11% and categorized as economical, in 2020 it decreased by 83.09%, categorized as quite economical, and in 2021 it experienced an increase of 96.10% and was categorized as economical.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33129 The influence of financial literacy, digital literacy, and income on investment decisions with religiosity as an intervening variable among Muslim millennials in the Special Region of Yogyakarta 2024-02-20T04:55:29+00:00 Amri Satria Nugraha [email protected] Sutrisno Sutrisno [email protected] <p>This research aims to examine the influence of digital literacy, financial literacy, and income variables on investment decisions with religiosity as an intervening in the Muslim millennial generation in Yogyakarta The approach used in this research is quantitative. The sample used in this research was 185 respondents. Research data was obtained from the results of filling out the questionnaire and then analyzed using SEM analysis techniques with the help of the SEM AMOS program. The results of this research show that: (1) Financial literacy directly has a positive and significant effect on investment decisions; (2) Digital literacy directly has a positive and significant effect on investment decisions; (3) Income directly has a positive and significant effect on investment decisions; (4) religiosity directly has a positive and significant effect on investment decisions; (5) Religiosity can mediate financial literacy on investment decisions; (6) Religiosity cannot mediate digital literacy on investment decisions; (7) Religiosity cannot mediate income on investment decisions.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33135 Factors affecting stock returns of food and beverage companies 2024-02-20T06:58:01+00:00 Aulia Choirul Hadi [email protected] Yuli Tri Cahyono [email protected] <p>One of the objectives of capital market investors is return. Investors need to carry out various analyzes in order to get the expected return. This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio, Return on Assets, and Earning Per Share on stock returns in food and beverage sub sector companies listed on the Indonesia Stock Exchange in 2020-2022. This research uses a quantitative approach. The data collection technique uses secondary data, in the form of annual reports of food and beverage sub sector companies from 2020 to 2022. The sampling method uses purposive sampling which was obtained by 21 companies during three years of observation (2020-2022) and there were 59 samples after outliers. Data analysis uses multiple linear regression analysis with classical assumption tests and hypothesis testing. The results showed that Return on Assets has an effect, while the Current Ratio, Debt to Equity Ratio, and Earning Per Share have no effect on stock returns. The implications of this research as a reference for investors before investing shares in a company.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33137 Taxpayer compliance level; influencing demographic factors 2024-02-20T07:29:37+00:00 Deddy Sulestiyono [email protected] Maya Aresteria [email protected] Alfita Rakhmayani [email protected] <p>This research aims to find out how demographic factors influence the perception of compliance with MSME tax obligations. Data collection was carried out by distributing questionnaires and a sample size of 100 respondents. This research was conducted in Semarang City. Demographic factors studied include gender, age, education level, and income level. The results of this study show that male and female respondents have the same tax compliance, while age, education level and income level have an influence on the perception of MSME tax compliance.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33140 Review of financial literacy on MSME performance in improving the quality of financial reports 2024-02-20T08:51:56+00:00 Gita Aulia Fasya [email protected] Aldha Pradina [email protected] Heny Triastuti Kurnianingsih [email protected] Sri Rahayu [email protected] Lusi Elviani [email protected] <p>In order to improve the quality of reliable financial reporting, this study attempts to investigate the relationship between MSME performance and financial literacy. This study used a descriptive qualitative approach and a systematic literature review to analyze a total of 25 journals and used data from publications available on Google Scholar. The study's findings demonstrate the substantial impact that financial literacy has on MSMEs' performance since an MSME's performance increases with its owners' level of financial literacy awareness. Previous studies have reached mixed conclusions about the impact of financial literacy on the quality of financial reports. Some found significant effects, while others found no effects at all.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33165 The influence of company size, audit opinion, audit delay, and management changes on auditor switching 2024-02-22T02:26:36+00:00 Elvira Luthan [email protected] Husna Roza [email protected] Sri Daryanti Zein [email protected] Mella Audya Poetri [email protected] <p>This research aims to determine the influence of company size, audit opinion, audit delay, and management change on auditor switching. The population and sample chosen are infrastructure, property and real estate sector companies listed on the Indonesia Stock Exchange for the 2020-2022. The sampling technique used in this research is purposive sampling, and 100 companies meet the criteria as samples. The data analysis method used in the study is logistic regression analysis with a quantitative approach. Research data processing uses the Statistical Product and Service Solutions (SPSS) application software version 25. The results of this study show that management changes have an effect on auditor switching, while company size, audit opinion, and audit delay have no effect on auditor switching.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33166 Implementation of the Seddon and Kiew Success Model on the use of software as a service in Small and Medium Enterprises in Bengkulu City 2024-02-22T02:44:36+00:00 Irwansyah [email protected] Aprionaldo Hendra Saputra [email protected] <p>This study aims to determine the implementation of the Seddon and Kiew success model in the use of software as a service in MSMEs in Bengkulu City. Respondents of this study were 45 MSMEs in Bengkulu City who had used software as a service. The analysis technique uses the SmartPLS 3.0 program. The results show that the importance of the system has a positive effect on system usefulness, the importance of the system affects user satisfaction, system quality has a positive effect on system usefulness, system quality does not have a positive effect on user satisfaction, information quality has a positive effect on system usefulness, information quality does not have a positive effect on user satisfaction, system usefulness has a positive effect on user satisfaction.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33167 The effect of profitability, growth opportunity, leverage, and firm size on cash holding 2024-02-22T02:53:23+00:00 Kiki Kusmarahati Maryanto [email protected] Yuli Tri Cahyono [email protected] <p>This study aims to determine and analyze the effect of Profitability, Growth Opportunity, Leverage and Firm Size on Cash Holding in manufacturing companies in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange for the 2019-2022 period. The research method used in this research is quantitative method. The data used is secondary data, namely in the form of annual reports and financial data on manufacturing companies in the food and beverage sub-sector industry sector from 2019 to 2022. The sampling method used purposive sampling method and obtained 18 sample companies for four years of observation (2019-2022) so that there were 72 samples. Hypothesis testing in this study using multiple linear regression analysis. The results showed that partially Profitability has an effect, while Growth Opportunity, Leverage and Firm Size have no effect on Cash Holding.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33168 The effect of company size, leverage, growth and ownership diffusion on aircraft passenger safety information disclosure 2024-02-22T03:09:16+00:00 Livia Afrina Panenda [email protected] Irwansyah [email protected] <p>This research aims to provide empirical evidence regarding the disclosure of safety information for airplane passengers, evidence of the influence of company size on the disclosure of safety information for airplane passengers, evidence of the influence of leverage on the disclosure of safety information for airplane passengers, evidence of the influence of growth on the disclosure of safety information for airplane passengers, evidence of the influence of diffusion. ownership of the disclosure of aircraft passenger safety information to airlines in the world regarding the COVID-19 pandemic. This research is descriptive research. The data collection technique uses documentation methods which will later be analyzed using descriptive statistical methods and eviews.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33178 Revitalization of mosque functions in society empowerment (Case study of Suciati Saliman Mosque, Yogyakarta) 2024-02-22T12:03:49+00:00 Mauliya Redyan Nurjannah [email protected] Dewi Eka Wulandari [email protected] Latifur Rohmah [email protected] <p>Back to Masjid became a great encouragement for Muslims to pay attention to the function of mosques universally. In the time of the Prophet SAW the mosque was used as the center of civilization. So how in this modern era we both strive to restore the function of the mosque, not only as a place of worship. However, it can also function as a place to improve community welfare through various productive activities. Masjid Suciari Saliman is a mosque located in Sleman regency and has several community empowerment programs that need to be emulated by other mosques. This research uses qualitative descriptive method with case studies. Empowerment in the Suciati Saliman Mosque is carried out through three divisions formed including: the Prosperity of the Mosque, Educational Institutions,&nbsp; and Social Institutions and Economic Empowerment.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33179 Can social media sentiment and other non financial factors burning IPO prices? 2024-02-22T12:17:28+00:00 Padma Dewi Piranti [email protected] Reni Oktavia [email protected] <p>This research aims to see whether social media, company size and company age influence IPO prices that overpricing. This research involved 460 IPO companies on the IDX from 2013 to 2023. Seventy companies were selected as samples using "purposive sampling". This analysis uses multiple linear regression. This research uses various metrics, namely social media promotion score, total assets, and years between founding and IPO to assess the impact of social media, company size, and company age on overpricing. IPO overpricing is positively influenced by social media according to this research. Company size and age have nothing to do with IPO overpricing. The implications are important for investors in making investment decisions, allowing them to consider social media aspects as one of the factors influencing initial share valuation. Meanwhile, for academics, this study is an addition to the literature regarding initial stock overpricing. This research is expected to provide useful insights for considering important aspects of investment and issues related to IPOs.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33180 The role of quintuple helix on halal-tourism ecosystem in Indonesia 2024-02-22T13:07:02+00:00 Sri Herliana [email protected] Syifaya Qorina [email protected] <p><strong>Purposes: </strong>The Covid-19 pandemic gives a negative impact to muslim travel market as the trend drop dramatically for two period (2020 &amp;2021). After that, as GMTI reported, the trend not only increase gradually, but also projected to reach 230 million arrivals. And the majority of the muslim traveller come to Indonesia as their preferred destination, that make Indonesia lies in the first stage of the Destination Ranks. Therefore, it is crucial for all actors in Indonesia to maintain and improve continually this achievement. And this paper aims to promote an approach through Quintuple Helix in Halal-Tourism Ecosystem. This Ecosystem involves five variables, such as; education system, economic system, natural system, media system, and political system.</p> <p><strong>Methods: </strong>The method used in this analysis is qualitative descriptive</p> <p><strong>Findings:</strong> As the result, the interconnected between education system, economic system, natural system, media system, and political system is predicted to strengthen the halal-tourism ecosystem.</p> <p><strong>Practical Implication: </strong>This research will give some input to those variables in ecosystem, such as higher investment in education system and science, emphasis on halal-tourism business, protecting and maintaining its heritage to attract muslim market, creating brand image for halal tourism, and input recommendation for the government.</p> <p><strong>Originality/Novelty: </strong>This paper conducts research that give new perspective to halal-tourism through quintuple helix. Several researches have been done by using different perspective such as penta-helix method and in specific destinations.</p> 2024-02-22T00:00:00+00:00 Copyright (c) 2024 Proceeding International Conference on Accounting and Finance https://journal.uii.ac.id/inCAF/article/view/33181 MSME financial management strategies in increasing tax costs 2024-02-22T13:18:04+00:00 Tri Widyana Anggraini [email protected] Anisah Zuhra Hasibuan [email protected] Heny Triastuti Kurnianingsih [email protected] Farida Khairani Lubis [email protected] Lusi Elviani [email protected] <p>Financial management is very important in MSMEs. By understanding financial management, a person's habits in managing finances will improve. Financial management is all financial activities related to planning and recording which aim to ensure business continuity, whether the business runs smoothly or not. MSMEs are very influential in tax costs, having tax costs can be one step to prevent the economic and financial crisis of the Indonesian economy. The aim of this research is to find out how MSMEs have a big influence on tax costs and how MSMEs are managed in Indonesia. In this research we used 26 financial management, MSME and tax costs journals that we had read. In order to produce accurate data, we have reviewed previous journals. The results of this research show that MSMEs really understand financial management, and the amount of tax costs that must be incurred in carrying out taxation really determines the level of taxpayer compliance in MSMEs.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024 https://journal.uii.ac.id/inCAF/article/view/33537 Quo Vadis Budgetary Slack? A Bibliometric Analysis from 1985 to 2023 2024-03-26T06:53:16+00:00 Neny Desriani [email protected] Aryan Danil Mirza. BR [email protected] Fania Anjani Suharjo [email protected] Widya Fatmawati [email protected] Rosa Hilya Robiah [email protected] Dewi Sukmasari [email protected] <p>Budget is one of the important things in a company because budget can describe how a company runs its business. Therefore, the company makes every effort to make its budget look good, one of which is by making deviations. A popular budget deviation, namely Budgetary Slack. Research about Budgetary Slack has been done a lot since the past and continuing. For this reason, research using bibliometric methods related to Budgetary Slack needs to be done, with the hope of increasing readers' knowledge and for the sustainability of Budgetary Slack research in the future. This research used bibliometric methods and used 72 scientific articles from 1985-2023 which came from the Scopus database. Frequency analysis was carried out using Microsoft Excel, then visualized using VOS Viewer, and Harzing's Publish or Perish was used for the citation matrix. Thus, it is hoped that research using the bibliometric method will not only provide broader insight regarding the development of literature about Budgetary Slack but also provides a strong foundation for further research development on similar areas in the future.</p> 2024-01-25T00:00:00+00:00 Copyright (c) 2024