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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. 2 (2023): Journal of Multiperspectives on Accounting Literature" : 5 Documents clear
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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