Journal of Accounting Science https://jas.umsida.ac.id/index.php/jas <p>This journal aimed to facilitate scholars, researchers, and teachers for publishing the original articles of review articles. Readers targeted by this journal are Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing. Articles to be published on JOURNAL OF ACCOUNTING SCIENCE (JAS) should follow the focus and scope of this journal. The articles must have been edited according to the journal author guidelines before submitting. The scope of this journal are Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing. If you have trouble submitting the manuscripts. Feel free to contact us <span style="text-decoration: underline;">jas@umsida.ac.id.</span></p> Universitas Muhammadiyah Sidoarjo en-US Journal of Accounting Science 2548-3501 Risk Management Practices and Financial Performance: The Case of Sultanate of Oman https://jas.umsida.ac.id/index.php/jas/article/view/1596 <p>The main objective of this study is to test the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of eight banks listed in Muscat Stock Exchange (MSX). In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant relation with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificantly related to a (ROE).</p> Shima Hamdan AL Mamari Ahad Said Al Ghassani Essia Ries Ahmed Copyright (c) 2022 Shima Hamdan AL Mamari, Ahad Said Al Ghassani, Essia Ries Ahmed https://creativecommons.org/licenses/by/4.0 2022-01-26 2022-01-26 6 1 69 83 10.21070/jas.v6i1.1596 Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction https://jas.umsida.ac.id/index.php/jas/article/view/1590 <p>From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.</p> Abdulkarim Kanaan-Jebna Ahamd Suhaimi Baharudi Tariq Tawfeeq Yousif Alabdullah Copyright (c) 2021 Abdulkarim Kanaan-Jebna, Ahamd Suhaimi Baharudi, Tariq Tawfeeq Yousif Alabdullah https://creativecommons.org/licenses/by/4.0 2021-12-31 2021-12-31 6 1 1 14 10.21070/jas.v6i1.1590 Compatibility of Sustainable Development Concept in Corporate Social Responsibility Report https://jas.umsida.ac.id/index.php/jas/article/view/1535 <p>Intrinsic aspect&nbsp; that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sustainable development through the CSR program that is required by the government for companies to implement in Indonesia. The implication of the research is found the CSR reporting supporting economic aspect, strengthen sustainable development in practices.</p> <p><strong>&nbsp;</strong></p> Sarah Yuliarini Titik Inayati Copyright (c) 2022 Sarah Yuliarini https://creativecommons.org/licenses/by/4.0 2022-01-05 2022-01-05 6 1 28 37 10.21070/jas.v6i1.1535 Moderating Role of Professional Commitment to Audit Quality Reduction Behavior during the Covid-19 Pandemic Period https://jas.umsida.ac.id/index.php/jas/article/view/1591 <p>The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.</p> Arfiana Dewi Evi Dwi Kartikasari Copyright (c) 2021 Arfiana Dewi https://creativecommons.org/licenses/by/4.0 2022-01-31 2022-01-31 6 1 15 27 10.21070/jas.v6i1.1591 Prediction of Financial Behavior with Financial Literacy as a Moderating Variable in Muhammadiyah Religious Organizations in Indonesia https://jas.umsida.ac.id/index.php/jas/article/view/1597 <p>The COVID-19 pandemic has an impact on all aspects of life, including the financial condition of each individual. People who do not have good financial literacy will have more complex financial problems. Members of the Muhammadiyah organization are also affected by this pandemic. The purpose of this study is to determine the prediction of Financial Behavior and to determine the role of financial literacy moderation in Muhammadiyah Organizations in Indonesia. This study tested 102 members of the organization using Convenience sampling method, data analysis using Moderated Regression Analysis (MRA). The results showed that Locus of Control, Financial Attitude, Income, and Religiosity succeeded in predicting Financial Behavior and financial literacy managed to moderate the effect on these variables. The results of the study have implications that members of the Muhammadiyah organization in Indonesia have good financial behavior based on the research variables used in this study.</p> Elliv Hidayatul Lailiyah Arfiana Dewi Yahya Shidiq Dian Lestari Copyright (c) 2022 ELLIV HIDAYATUL LAILIYAH, ARFIANA DEWI, YAHYA SHIDIQ, DIAN LESTARI https://creativecommons.org/licenses/by/4.0 2022-01-31 2022-01-31 6 1 84 101 10.21070/jas.v6i1.1597 Bibliography of Government Accounting Research In Indonesia https://jas.umsida.ac.id/index.php/jas/article/view/1539 <p>This study aims to describe the development of government accounting research in Indonesia from 9 accredited journals in Indonesia indexed by sinta 2. The sample obtained from 2011 to 2021 obtained 45 articles discussing government accounting. Based on the results of the analysis, the majority of research on government accounting in Indonesia is published in JAAI and JAB respectively by 20%, while MRAAI is 11% and JAMAL is 16%. Of the 45 articles obtained, 11 articles are qualitative method research, while 34 articles are research using quantitative methods. In qualitative research the method of descriptive analysis or case studies is the most widely used, while in quantitative research the most widely used method is regression analysis</p> Dedi Rusdi Edy Suprianto Copyright (c) 2022 Dedi Rusdi, edy suprianto https://creativecommons.org/licenses/by/4.0 2022-01-24 2022-01-24 6 1 38 54 10.21070/jas.v6i1.1539 Accounting Information System: Cash Receipts at Zakat, Infaq and Sadaqah Institutions https://jas.umsida.ac.id/index.php/jas/article/view/1546 <p>The purpose of this research was to find out the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control of cash receipts at LAZISMU Sidoarjo. In this research, the main focus is the Technology Acceptance Model (TAM), which was introduced by Davis in 1989, which is an adaptation of the Theory of Reasoned Action (TRA) which is a theory to model user acceptance of technology. This research approach used a qualitative approach with primary data sources. Data collection was obtained from interviews, observations and documentation. data validity techniques with triangulation models. The results of the study stated that the application of accounting information systems in LAZISMU Sidoarjo Regency has used a central system, namely ZISKA software stands for (Zakat, Infaq, Sadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disruptions and to prevent the risk of data loss data backup is performed. To anticipate any recording errors on cash receipts, cross-checks and evaluation are conducted through meetings. The use of forms or documents has been numbered printed. Transparent financial statements to the public. Cash deposits to the bank are done every day and directly deposited on bank working days. There are some weaknesses in the internal control element.</p> Miftachul Hanifa Fityan Izzah Noor Abidin Copyright (c) 2022 Fitiyan Izzah Noor Abidin https://creativecommons.org/licenses/by/4.0 2022-01-25 2022-01-25 6 1 55 68 10.21070/jas.v6i1.1546