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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 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature" : 5 Documents clear
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.

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