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Zul Azmi
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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. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)" : 7 Documents clear
The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.
The Effect Of Institutional Ownership, Managerial Ownership, And Company Size To Dividend Policy Nugi Mohammad Nugraha; Samson Riki Johanes; R. Susanto Hendiarto
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to determine the influence of variable Institutional Ownership, Managerial Ownership, and Firm Size to Dividend Policy in the sector company Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018 period. The population of this research is the entire company contained in sector Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018. The research samples consist of 12 companies used with purposive sampling methods and taken that meet with the criteria of a predetermined research sample. The data analysis method used is the analysis of the Data regression panel (Random Effect) with a status of the significance of 0.05. Based on the results of the research that has been done shows that simultaneously the Institutional Ownership variable, Managerial Ownership variable, and Firm Size variable affect the Dividend Policy. While partially shows that Institutional Ownership and Managerial Ownership do not have a partial effect on Dividend Policy. While Firm Size has a partial effect on Dividend Policy
Effect of Accounting Income And Taxable Income on Earnings Persistance on Miscellaneous Industry Sector Registered in Indonesia Stock Exchange 2015-2019 NANDA SURYADI; Riri Mayliza; Ratna Nurani; Arie Yusnelly
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Earnings persistence is an indicator to evaluate expected future accounting income implemented in current year earnings. Persistent earnings indicates a profit which does not experience fluctuation frequently on each of its period and has stabile tendency. The objective of this research was to collect empirical proof of the effects of permanent differences, temporary differences, large positive book-tax differences, and large negative book-tax differences on Earnings Persistence. Population involved in the current research was Manufacture Companies in Miscellaneous Industry Sector registered in Indonesia Stock Exchange in 2015-2019. Among population involved, 11 companies were chosen as research sample through purposive sampling method. Hypothesis raised, in this case, was tested using panel data regression. Research results indicated that permanent differences significantly affected earnings persistence. Meanwhile, other results obtained that temporary differences, large positive book-tax, and large negative book-tax did not affect earnings persistence. Simultaneous test further confirmed that permanent difference, temporary differences, large positive book-tax differences, and large negative book-tax differences affected earnings persistence simultaneously.
Public Debt and Economic Growth: Is There Any Causal Effect? An Empirical Analysis With Structural Breaks and Granger Causality for Jordan Omar Kasasbeh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Public debt in Jordan raised because of fiscal expansions. This study investigates whether public debt contributed to the economic growth in Jordan over the period 1980 to 2020. It also investigates whether other indicators of the debt burden, such as external debt service, budget expenditure, and budget deficit, have an influence on economic growth. The results of this study are harmonic with the extant literature that found an inverse relationship between debt burden and growth. The study found that the public debt over time has a negative impact on GDP
Sharia Compliance and Islamic Corporate Governance in The Islamic Bank in Indonesia Mellya Embun Baining; Novi Mubyarto; Nurjanah Nurjanah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was conducted to examine the effect of Sharia Compliance and Islamic Corporate Governance on indications of fraud in Islamic Banks in Indonesia for the 2015 2019 period. Sharia Compliance with the proxies of Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance Ratio and Islamic Corporate Governance are independent variables. And fraud on Islamic Banks is the dependent variable used in this study.The populations used in this study were all Islamic Commercial Banks (BUS) registered with the Financial Services Authority in the period 2015 to 2019. The sample in this study used the method. Purposive sampling. In this study there were 11 Islamic Banks with a research period of 5 years and the sample used in this study amounted to 41 after being transformed into semi logs and Generalized Least Square (GLS). In this study using multiple regression analysis method, panel data is processed using Eviews 10 and Microsoft Excel 2016. The results of this study show that the Islamic Income Ratio has no effect on Fraud, Profit Sharing Ratio has a negative effect on fraud, the. Islamic Investment Ratio has a positive effect Fraud, Zakat Performance Ratio not affect Fraud in Islamic Banks. variable is Islamic Corporate Governance not affect Fraud in Islamic Banks.
Analysis of The Implementation of Tax Planning in Efforts to Save Corporate Income Tax Expense in PT GMT year 2017 Ening Budi Herwati; Ratih Kumala
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Tax planning is the first step in tax management. Tax management is a means to meet tax obligations well, but the amount of tax paid can be reduced to a minimum to obtain the expected profit. This research aims to analyze the implementation of tax planning conducted by PT GMT. The research approach used by the authors is descriptive qualitative. This research result is expected to provide information and suggestion for PT GMT that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT GMT could efficient payable tax expense. And company could save amounted to Rp.18.231.325,- from previous total payable tax.
Conception Of Sharia Accounting Trie Nadilla; Lilis Maryasih; Muhammad Syafril Nasution
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.

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