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Tri Wahyu Oktavendi
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Journal of Multiperspectives on Accounting Literature
Published by Universitas Muhammadiyah Malang
ISSN : 30217253     EISSN : 30217261     DOI : https://doi.org/10.22219/jameela
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JAMEELA – Journal of Multiperspectives on Accounting Literature is a peer-reviewed journal which aims to bring its readers the comprehensive descriptions, best analysis and discussion in the developing field of accounting literature. Topics covered include: Aspects of accounting literature in private and public organisations, digital business, knowledge management, intellectual capital, accounting and management information system, philosophical and methodological approaches to accounting research, new and emerging agendas for accounting research and reflective accounts of professional practice.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Environmental Cost Accounting Practices in Waste Management Ira Mustika; Tri Wahyu Oktavendi; Muhammad Wildan Affan
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27921

Abstract

Purpose: This study aims to determine and analyze how TPST 3R Mulyoagung Bersatu discloses waste management and applies environmental cost accounting in the identification, recognition, measurement, presentation and disclosure of environmental costs in the financial statements, and classifies environmental costs into environmental prevention costs, environmental detection costs, internal environmental failure costs and external environmental failure costs. Methodology/approach: This research was conducted at the Integrated Waste Management Site (TPST) 3R Mulyoagung Bersatu, Dau District, Malang Regency. This research is a qualitative research. In this study using primary and secondary data. Primary data was obtained through interviews, documentation and observation in the field. While secondary data is obtained from data or documents of TPST 3R Mulyoagung Bersatu. Findings: The results of this study are that TPST 3R Mulyoagung Bersatu recognizes costs using the cash basic method and environmental costs are recognized as a component of production costs, namely general operational costs and fuel, employee costs and maintenance costs. Environmental costs at TPST 3R Mulyoagung Bersatu are environmental prevention costs; salary costs and costs of cleaning equipment and cleaning materials, environmental detection costs; none, environmental internal failure costs; vehicle and machinery maintenance costs, building and infrastructure maintenance costs, social costs, external failure costs; none. Practical implications: the results of this study have implications for the development of environmental cost accounting practices in waste management. Originality/value: the research results show that the environmental costs accounting is very relevant and important to waste management because it can evaluate and reduce the environmental impact of the waste management process.
The Role of Accounting Conceptual Framework in Neoliberalism Farhani Kautsar Nugraha; Ananta Wahyu Sasongko; Rizka Dibi Arryanti Saputri
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Accountability And Internal Control Systems On The Quality Of Regional Equipment Organizational Reports With Organizational Commitment As Moderation Bagaskara Aji Saputra; Barbara Gunawan
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27923

Abstract

Purpose: This study aims to examine the effect of accountability and internal control systems on thequalityof financial reports of regional apparatus organizations with organizational commitment as moderation. Methodology/approach: Collecting data in this study using a questionnaire. Questionnaires were distributed as many as 120 questionnaires which were distributed to 20 OPD in Bantul Regency. A total of 95 questionnaires were filled out and returned to the authors for analysis. This research is included into quantitative research. The sample in this study used purposive sampling. The analytical tool used in this study is multiple linear regression with the IBM SPSS Statistics 22 application. Findings: The results of this study indicate that accountability has a positive and significant effect on the quality of financial statements of local government organizations, the internal control system has a positive effect on the quality of financial reports and the internal control system has a positive and significant effect on the quality of financial reports and is moderated by organizational commitment. Practical implications: Future will improve accountability performance of a government agency so that the government can provide information to the public in the form of quality financial reports. Originality/value: Accountability has a role to describe the success or failure of an organization's mission to achieve predetermined goals and indicators in the form of local government financial reports.
Corporate Social Responsibility (CSR) Disclosures, Board Of Directors And Company Profitability: Audit Quality As Moderation Agung Prasetyo Nugroho Wicaksono; Adhinni Lailiya Wahyuningtias; Firda Ayu Amalia; Wiharta Dewananda
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27941

Abstract

Purpose: This study aims to examine the effect of corporate social responsibility (CSR) and the board of directors on the company's profitability with audit quality as moderating variable. Methodology/approach: The population in this study are manufacturing compannies sub-sectors of food and beverage listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The sampling method uses purposive sampling with a total sample were 56. The data analysis method used data panel analysis and moderated regression analysis. Findings: The result of this study shows that corporate social responsibility (CSR) has a significant effect on the company's profitability which was proxied by ROA, while the board of directors has no significant effect on the company's profitability which was proxied by ROA, and audit quality cannot affect the relationship between corporate social responsibility (CSR) and the company's profitability which was proxied by ROA, but audit quality can affect the relationship between the board of directors and the company's profitability which was proxied by ROA. Practical implications: This shows that in making a decision, audit quality is very important because high audit quality will strengthen decision-making carried out by the board of directors. With the high quality of the audit, the board of directors will be assisted in making decisions to obtain favorable results for the company and to increase the company's profitability Originality/value: The more CSR that is carried out by a company, the higher the ROA obtained, so the productivity of assets in obtaining net profit is getting better. The better a company is at obtaining net income, the greater the attractiveness of investors to the company because the rate of return will be greater.
Exploration Of Village Government Taxpayer Compliance Moh. Febriyanto; Moh. Faisol
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27954

Abstract

Purpose: The Aims of this reseach to explore the tax compliance of HDD Village government using a qualitative approach. Methodology/approach: Researchers used the case study method and conducted in-depth interviews with three informants about HDD village tax compliance and perfected it by observing and documenting. The research data is then analyzed by starting the process of data reduction, data presentation, and conclusions and ending with data validity testing using trianguation of methods and sources. Findings: The results of this study show that tax compliance carried out by HDD Village to comply with the fulfillment of obligations to have an NPWP, tax collection/withholding, tax payment, and tax reporting has been carried out properly. However, specifically for the 2020 and 2021 tax years, it has not been optimal, due to the Covid-19 pandemic which focuses on using the budget for Covid-19 mitigation so that the village government has not collected/withheld/collected taxes on taxes owed. Practical implications: The implication of this research is that the ignorance of village officials on tax obligations is one indication of fulfilling tax compliance. Therefore, it is important for the directorate general of taxes intensely to socialize and assist village officials in fulfilling tax obligations and will automatically improve tax compliance. Originality/value: The research results show that the tax collection and withholding process that has been carried out by HDD Village, the tax burden withheld by HDD Village and should be paid by the goods/services provider (Shop or Service Provider) is fully borne by HDD Village.
The Role of Local Government in Creating Business Sustainability: Case Study on Keris MSMES in Aeng Tong-Tong Village Rohatina Noerhalifah; Hafidhah Hafidhah; Mohammad Herli
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.27983

Abstract

Purpose: This study aims to determine the role of the Sumenep Regency government in creating business sustainability for Keris MSMEs in Aeng Tong-tong Village. Methodology/approach: Research conducted using qualitative research types. The types of data in this study are subject and documentary data. The data sources used are primary data and secondary data. Data collection techniques carried out by researchers use observation, documentation and interviews. Findings: The results of this study show that the role of the government in creating Business Sustainability in MSMEs is in the form of promotions, exhibitions, cost assistance for jamming, and coaching through tourism awareness groups (pokdarwis). Apart from that, the people of Aeng Tong-Tong village took the initiative by participating in events independently, namely participating in provincial and national Tourism Village competitions. Practical implications: However, there are several forms of government policies in supporting social policies such as participating in tourism village competitions, assistance with jamasan fees, and pelar agung. For now, the government's efforts in supporting the creation of environmental sustainability have not been felt by keris craftsmen. Because the focus of the local government for now only focuses on how to advance business development, namely by improving the economic performance of the kris craftsmen themselves. Originality/value: This research is considered very interesting to be carried out in Sumenep Regency considering the lack of research discussing Business Sustainability in the Sumenep area, as well as the number of MSMEs in Sumenep Regency will certainly feel the impact on the implementation of Business Sustainability.
Market Competition in Modern Franchise Retail Business with Traditional Retail Business in Saddu Al-Zari'ah Approach Fauziah Fauziah; Widyantono Arif
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.27984

Abstract

Purpose: This article focuses on examining analysis in Islamic law on the existence of Alfamart and Indomaret minimarkets in Makassar City Methodology/approach: This research is a type of qualitative descriptive research, namely a writing procedure that produces descriptive data Findings: Based on the results of the study, it can be concluded that the existence of Alfamart and Indomaret minimarkets in their trading activities is reviewed in Islamic law including monopoly. Practical implications: As well as in its trading activities, it does not pay attention to business competition and the principle of justice in Islamic law. To prevent the expansion of the two minimarkets, Saddu Al-Zari'ah approach is needed so as not to have a bad impact on its competitors, namely grocery stores and traditional markets. Originality/value: Originality of this research is the subject using a Islamic law for trading activites. Keywords: Islamic Law; Minimarket; Monopoly; Traditional Market.
Carbon Emission Disclosure Viewed from Competitive Business Strategy and Environmental Performance: India's Perspective Agung Prasetyo Nugroho Wicaksono; Firda Ayu Amalia; Firmansyah
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.28616

Abstract

Purpose: This study aims to empirically test and analyze the influence of competitive business strategy and environmental performance on carbon emission disclosure. Methodology/approach: The independent variables in this study are competitive business strategy as measured by cost leadership strategy and environmental performance as measured by implementation and ISO 14001 certificates. The population in this study are non-financial companies registered with NSE India in 2021. The sample selection in this study used a purposive sampling technique to produce 100 samples that fit and meet the criteria of 278 total population. Testing the hypothesis in this study used the statistical tool STATA 14.2 with multiple linear regression analysis techniques. Findings: The results of this study indicate that competitive business strategy has no effect on disclosure of carbon emissions, while environmental performance influences disclosure of carbon emissions. Practical implications: These research findings have an impact on stakeholders and policy makers considering Carbon Disclosure disclosure. Originality/value:  This research has the latest in the form of modifications to models and objects that are relevant to the carbon emissions phenomenon.
Does Corporate Governance Have An Effect On Financial Distress?: Altman Z-Score Approach Fransiska Dwi Ratna Puspitasari; Dwi Irawan; Dhaniel Syam
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.29204

Abstract

Purpose: This study aims to test and obtain empirical evidence that projected Corporate Governance with managerial ownership, independent commissioners, board of directors, and audit committees affects financial distress. Methodology/approach: The object of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample determination technique in this study used the Purposive Sampling method with a total sample of 35 companies. The data analysis technique in this study used the panel data regression testing method with the STATA statistical tool version 15. Findings: The results of the study partially showed that independent commissioners negatively affect financial distress in mining companies. Then for the variables of managerial ownership, board of directors and audit committees have no effect on financial distress. The results of the study simultaneously showed that together the variables of managerial ownership, independent commissioners, board of directors and audit committees had a significant effect on financial distress. Practical implications: These research findings have an impact on stakeholders and policy makers considering business continuity. Originality/value: This research has the latest in the form of modifications to models and objects that are relevant to the Financial Distress.
Growth Opportunity, Capital Structure And Profitability On Company Value Ahmad Nufyar; Erly Mulyani
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.29230

Abstract

Purpose: This study has a purpose to decide the impact of growth opportunity, capital structure, and Profitability on firm worth in metal area organizations recorded on the Indonesia Stock Exchange for the period 2017-2021. Methodology/approach: This examination is a kind of causal exploration that utilizes various straight relapse investigations to test the proposed speculation. The population in this study are metal organizations and so forth that are recorded on the Indonesia Stock Exchange in the 2017-2021 period, which are 17 organizations. The testing procedure utilized was purposive examining so the quantity of tests utilized in this review was 70 examples Findings: Wellsprings of information utilized in this study are information sources which are information accessible in the wake of being collected by different gatherings. The aftereffects of this study demonstrate that growth opportunities significantly affect firm worth, while capital structure and profitability significantly affect firm worth. Then growth opportunities, capital structure, and profitability at the same time affect firm worth Practical implications: For additional exploration, it is normal to look at different factors other than Growth Opportunity, Capital Structure, and Profitability and is supposed to build the example to be concentrated so the outcomes obtained are more influential. Originality/value: This research adds a profitability variable to differentiate it from previous research Keywords: Capital Structure; Firm Value; Growth Opportunities; Profitability.

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