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Moh Shidqon
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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : https://doi.org/10.25105/jmat
Core Subject : Economy,
Economics, Econometrics & Finance
The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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BIBLIOMETRIC ANALYSIS OF DIGITAL ACCOUNTING USING R BIBLIOSHINY Irman Firmansyah; Wildan Dwi Dermawan
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16476

Abstract

Digital technology significantly affects business processes, one of which is the accounting aspect that supports providing fast and accurate financial reports. The use of digital technology in accounting is often called digital accounting. This has prompted researchers to examine the impact of digital technology on accounting. Therefore, many publications have been detected examining this issue but have not mapped it well. This study aims to map research on digital accounting. This research was conducted on the dimensions.ai database from 2013 to mid-2022. Using the keyword “digital accounting”, 1,397 documents were obtained consisting of journal articles, book chapters, monographs, preprints, and proceedings. The R biblioshiny software found that the most relevant journals were Contributions to Management Science, IOP Conference Series Material Science and Engineering, and Plos One. Meanwhile, the one with the biggest impact is Plos One. In addition, the most relevant authors are Muravskyi and Shao. But the ones who had the biggest impact were Agrell, Karlsson, and Troshani. The distribution of words is dominated by ‘digital transformation’, ‘accounting information’, ‘digital technologies’, and ‘digital accounting’. Topics that have emerged in recent years are digital transformation, accounting information, digital accounting, blockchain technology, and accounting systems. Even blockchain technology is still emerging in 2022. These findings illustrate the importance of using digital technology in accounting, thus triggering researchers to continue to develop ideas and other significant findings related to digital accounting.
AGENCY COSTS AND COMPANY PERFORMANCE IDX 30 Linda; Raida Fuadi; Wida Fadhlia; Gamal Batara
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17106

Abstract

This study aims to examine the levels of corporate agency costs for high- and low-value companies listed on Indonesia Stock Exchange_30 (IDX30) during the Covid-19 pandemic, and then analyze the impact of corporate governance and debt on corporate performance, mediated by agency cost variables. The average expense ratio and asset utilization ratio values are used as the basis for determining high or low agency costs in the IDX30 Indonesia companies. Partial least squares structural equation modelling (Partial Least Square-Structural Equation Model) analysis is used to analyze the effect of corporate governance and debt on firm performance mediated by agency cost variables. The results indicate that the average agency costs in IDX30 companies are low. Corporate governance significantly affects the level of agency costs and firm performance. While the direct effect of debt on firm performance is not significant, its effect on firm performance mediated by low agency costs shows a significant relationship.
DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.

Page 11 of 11 | Total Record : 103

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