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Zul Azmi
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zulazmi@umri.ac.id
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ijtar@adaindonesia.or.id
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Faculty of Economic and Business Main Campus Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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INDONESIA
International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 27745643     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)" : 7 Documents clear
The Effect of Discipline and Work Environment on Employee Productivity of Palm Oil Factory (PKS) of PT. Perkebunan Nusantara V Sei. Rokan, Pagaran Tapah Subdistrict, Rokan Hulu Regency, Riau Putriana; Chalif Ahmad Sahputra
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

There are problems that affect the work productivity of the employees of PT Perkebunan Nusantara V Sei Rokan, Pagaran Subdistrict, Tapah, Rokan Hulu Regency, Riau. Thus, this study aims to analyze the effect of discipline and work environment on employee productivity. The quantitative method with the SPSS analysis tool was employed in this study. 111 employees of the Palm Oil Mill (Pabrik Kelapa Sawit, abbreviated as PKS) of PT Perkebunan Nusantara V Sei Rokan, Pagaran Subdistrict, Tapah, Rokan Hulu Regency, Riau, selected using random sampling procedures, were involved in this study. The results showed that there was an effect of work discipline on employee work productivity; there was no influence of the work environment on employee work productivity; simultaneously, discipline and work environment had an effect on employee work productivity. 65.1% of work productivity can be explained by discipline and work environment while the rest was influenced by other factors. The company should pay attention to and improve things related to the work environment that might make employees feel comfortable and calm at work to increase employee work productivity.
The Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value: (Empirical Study Sub-Sector Companies on Food and Beverage and Sub-Sector Companies on Cosmetic and Household Listed on Indonesia Stock Exchange Period 2015-2019) Felisita Ferdinanda; Rilla Gantino
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value of Empirical Study Companies in Food and Beverage and Cosmetics Sub-Sector Manufacturing Companies and Households Listed on the Indonesia Stock Exchange in 2015-2019. The method used in this study is non probability sampling or saturated sample technique. The number of samples used in this study was 19 food and beverage companies and 5 cosmetic and household companies, bringing the total sample to 24 companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. A data type is secondary data sourced from financial statements and annual reports. The data analysis method used is multiple linear regression analysis. Hypothetical test results show that simultaneously Profitability, Solvency and Firm Size have a significant impact on the Firm Value. Partial profitability has a significant and positive effect on the Firm Value in food and beverage sub-sector companies, while Profitability has no effect on the Firm Value in cosmetic and household sub-sector companies. Solvency has a significant and positive effect on the Firms Value in food and beverage sub-sector companies and cosmetic and household sub-sector companies. The Firm size has no significant effect on the Firm Value in food and beverage sub-sector companies and cosmetic and household companies.
Impact of ISO 9001 Quality Management System Implementation on Organizational Quality Culture and Employee Performance Saifhul Anuar Syahdan; Mujennah; Budi Artinah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

In order to increase market share an organization is faced with the challenge of improving quality and flexibility, especially for universities. The quality management system has internationally qualified quality standards according to ISO 9001. The quality culture itself can be measured through employee performance.  The author wants to know the influence of quality management system ISO 9001;2015 which refers to Permen Ristek Dikti No. 44/2015 on the culture of quality and performance of employees at universities in Banjarmasin. This study uses quantitative method with purposive sampling sample selection method. The data collection of this study using questionnaires sent a number of 75 questionnaires at universities in Banjarmasin. The data in this study were analyzed using multiple regression statistics with the help of SPSS. Based on the results of the study concluded that the element of quality management system consisting of organizational commitment, the application of procedures positively affect the culture of quality and performance of employees in the organization, the better the commitment of employees in the organization will improve the culture of quality and performance of employees in the organization. The implementation of procedures is the main requirement in the ISO quality management system, so that the existence of Standard Operational Procedures in organizational activities will build a culture of quality and improve the performance of employees in the organization. This suggests that iso 9001:2015 quality management system can foster a culture of organizational quality and improve employee performance.
The Influence of Intellectual Models on Corporate Values With Financial Performance as Intervening Variables Hairul Anam; Verlia Justine Prabowo
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study attempts to analyse the influence of intellectual capital on firm value with financial performance as an intervening variable. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses purposive sampling with a total sample of 46 companies. Analysis of the data used is path analysis. The results of this study indicate that Value Added Employed Capital (VACA) and Structural Capital Value Added (STVA) support financial performance, Value Added Human Capital (VAHU) does not support financial performance, The  Value Added Capital Employed (VACA) does not affect with the value of the company, the Value Added Human Capital (VAHU) and the Structural Capital Value Added (STVA) affect the value of the company. Financial performance mediates the relationship between intellectual capital and firm value.
What Derives Economic Growth at State Level? The Role of Personal Income Tax, VAT, Federal Allocation And Debt Emmanuel John Kaka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

ABSTRACT  The main aim of the study is to assess the impact of personal income tax, Value Added Tax, debt and federal allocation on economic growth at state level in Nigeria. Expo factor research design was used. Secondary data were collected from Central Bank of Nigeria statistical bulletin and Debt Management office and Bureau of statistics from 1960 to 2019. Ordinary Least Square multiple regression method was used in data analysis. The results of the study showed that domestic debt and total expenditure where discovered to be positive and to have a significant influence on Gross Domestic Product. Similarly, foreign debt was also discovered to be positive and statistically significant on Gross Domestic Product. While, Value Added Tax was discovered to be positive and have insignificant effect on Gross Domestic Product. While, Personal Income Tax, federation account is discovered to be negative and the relationship between them are also not statistically significant and so the impact of Personal Income Tax and federation account are weak. The study concluded that most of the developmental activities that leads to the growth of Gross Domestic Product are being funded through debt (both domestic debt and foreign debt).
The Influence of Student Knowledge and Awareness Sharia Insurance on Interest To Buy Insurance Sharia Personal Accident Sahri Aramiko; Zuhrinal Zuhrinal; Nursantri Yanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Sharia personal accident insurance is protection against all risks of a person resulting in death and accidents to that person. In their daily activities, students face many risks, such as traveling from home to campus that experiences a disaster or unwanted events that result in serious injuries and hinder students in their activities. The purpose of this study is to find out whether knowledge and awareness have a significant and simultaneous effect on the interest of Sharia Insurance students at FEBI UIN SU to buy sharia personal accident insurance products. This study uses a quantitative approach by conducting t-test and F-test. This study uses multiple regression analysis. The variables used in this study are knowledge and awareness and buying interest to buy Sharia personal accident insurance. The results of this study indicate that the knowledge coefficient has a partial effect on buying interest in sharia personal accident insurance products. The coefficient of awareness partially affects the interest in buying sharia personal accident product. There is a significant influence of knowledge and awareness on interest in buying sharia personal accident insurance products.
Financial Performance Analysis On PT. Asuransi Jiwa Syariah Bumiputera Ahmad Riyadi Siregar; Sugianto Sugianto; Laylan Syafina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The method used in writing this research uses a quantitative method. In analyzing and processing data using the financial ratio method, namely by calculating the profitability ratios (ROA, ROE, and NPM) and liquidity ratios (Current Ratio, Quick Ratio and Cash Ratio). The purpose of this study is to utilize insurance financial ratio analysis,  to access the financial condition of PT. AJS Bumiputra available at www.bumiputrasyariah.co.id during the 2016-2019 period, and to compare the financial statements of PT. AJS Bumiputra from 2016 so that it can be seen the change in value that occurs, whether it is an increase or a decrease. Based on the research results, it can be concluded that the financial condition of PT. AJS Bumiputra based on this research not from www.bumiputrasyariah.co.id. The profitability ratio is categorized as poor because the ROA, ROE and NPM values ??are still in a minus condition, and the company has not been able to generate profits from all company assets. However, the liquidity ratio is categorized as good, because the values ??of the CR, Quick Ratio and Cash Ratio are still in a safe condition, meaning that the company is still able to pay/cover all short-term debts/liabilities. The comparison of the value of the asset component during the 2016-2019 period tends to fluctuate. Compared to the average assets of the sharia insurance industry in Indonesia, the assets owned by PT. AJS Bumiputra still has to be improved again in order to continue to compete in the midst of the development of the sharia insurance industry in Indonesia.

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