Journal of Accounting Science
https://jas.umsida.ac.id/index.php/jas
<p>The Journal of Accounting Science (JAS) serves as a significant platform for scholars, researchers, and educators for the publication of original or review articles. Our readership encompasses a broad range of interests within the accounting field, specifically in Financial Accounting, Management Accounting, Tax Accounting, Islamic Accounting, and Auditing.</p> <p>We kindly request that all prospective authors tailor their submissions according to the defined focus and scope of JAS. Prior to submission, it is essential that manuscripts are edited in alignment with the journal's author guidelines.</p> <p>In the event of any difficulties during the submission process, our team remains accessible and ready to assist. We encourage you to reach out to us at <a href="mailto:jas@umsida.ac.id" target="_new">jas@umsida.ac.id</a>.</p> <p>JAS proudly collaborates with the<a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal"> Indonesian Institute of Accountants (Ikatan Akuntan Indonesia, IAI)</a> in managing this scientific journal. The IAI plays an instrumental role in conducting reviews, editing, and ensuring the quality of manuscripts.</p> <p>We are delighted to announce that JAS is currently accredited by the Ministry of Education and Culture of the Republic of Indonesia, holding the prestigious Sinta 3 status.</p> <p>Our current Editor-in-Chief, Dr. Sigit Hermawan, is dedicated to maintaining the highest standards of academic integrity and professionalism within the Journal of Accounting Science.</p> <p>In offering a stage for the exchange of comprehensive and innovative research, JAS reaffirms its commitment to the continual advancement of knowledge in the diverse fields of accounting.<br><br></p> <div id="journalDescription"> <table class="data" width="100%" bgcolor="#ced6e0"> <tbody> <tr valign="top"> <td width="20%">Accredited</td> <td width="80%"><a title="accreditation certificate" href="http://sinta2.ristekdikti.go.id/journals/detail?id=85" target="_blank" rel="noopener"><strong>"S3" by the Ministry of Research-Technology and Higher Education Republic of Indonesia</strong></a></td> </tr> <tr valign="top"> <td width="20%">Abbreviation</td> <td width="80%"><strong>JAS</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong><a href="https://search.crossref.org/?q=2548-2254" target="_blank" rel="noopener">prefix 10.21070 </a></strong><a href="https://search.crossref.org/?q=2548-3501" target="_blank" rel="noopener">by </a><a href="https://search.crossref.org/?q=2548-3501" target="_blank" rel="noopener"><img src="https://assets.crossref.org/logo/crossref-logo-landscape-200.svg" alt="Crossref logo" width="75" height="18"></a></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><strong><a title="Scopus" href="https://jas.umsida.ac.id/index.php/jas/scopuscitation" target="_blank" rel="noopener">Scopus</a> | Web of Science |</strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=id&view_op=list_works&gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&user=WuMxQKoAAAAJ" target="_blank" rel="noopener"><strong>Google Scholar</strong></a></td> </tr> <tr valign="top"> <td width="20%">Index Services</td> <td width="80%"><strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=id&view_op=list_works&gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&user=WuMxQKoAAAAJ" target="_blank" rel="noopener">Google Scholar</a> | <a href="https://app.dimensions.ai/analytics/publication/overview/timeline?and_facet_source_title=jour.1300624&local:indicator-y1=citation-per-year-publications">Dimension</a> </strong></td> </tr> <tr valign="top"> <td width="20%">ISSN (online)</td> <td width="80%"><strong><a title="ISSN (online)" href="http://u.lipi.go.id/1471504792" target="_blank" rel="noopener">2548-3501</a></strong></td> </tr> <tr valign="top"> <td width="20%">ISSN (print)</td> <td width="80%">-</td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><strong><a title="Publisher" href="https://umsida.ac.id/" target="_blank" rel="noopener">Universitas Muhammadiyah Sidoarjo</a></strong></td> </tr> <tr valign="top"> <td width="20%">Editor in Chief</td> <td width="80%"><strong><a title="Editor in Chief" href="https://sinta.ristekbrin.go.id/authors/detail?id=5974651&view=overview" target="_blank" rel="noopener">Sigit Hermawan</a></strong></td> </tr> <tr valign="top"> <td width="20%">Managing Editor</td> <td width="80%"><strong><a href="https://sinta.ristekbrin.go.id/authors/detail?id=5993438&view=overview" target="_blank" rel="noopener">Eny Maryanti</a> and <a href="https://scholar.google.co.id/citations?user=AwNxCMkAAAAJ&hl=id" target="_blank" rel="noopener">Abdurrahman Maulana Yusuf</a></strong></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>2 (two) issues per year (January and July)<br></strong></td> </tr> </tbody> </table> <p> </p> </div> <div id="additionalHomeContent"><hr style="border: 1px dotted #286090; margin-top: 30px;"> <p>All articles published in this journal get an extraordinary services:</p> <ol> <li class="show">Permanent Link (Digital Object Identifier/DOI) from Crossref (Prefix 10.21070);</li> <li class="show">Article metrics badges from <a href="https://www.altmetric.com/blog/dimensions-badges-a-new-way-to-see-citations/" target="_blank" rel="noopener">Dimensions</a>;</li> <li class="show">Article metrics badges from <a href="https://plumanalytics.com/learn/about-metrics/" target="_blank" rel="noopener">PlumX Analytics</a>;</li> <li class="show">Article update button powered by <a href="https://www.crossref.org/services/crossmark/" target="_blank" rel="noopener">Crossmark (Crossref)</a>;</li> <li class="show">Indexing in: <a href="https://www.worldcat.org/search?q=2548-3501&qt=results_page" target="_blank" rel="noopener">WorldCat</a>, <a href="https://www.base-search.net/Search/Results?type=all&lookfor=2548-3501&ling=1&oaboost=1&name=&thes=&refid=dcresen&newsearch=1" target="_blank" rel="noopener">B.A.S.E</a>, <a href="https://www.openaire.eu/" target="_blank" rel="noopener">OpenAire</a>, <a href="https://scholar.google.co.id/citations?hl=id&view_op=list_works&gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&user=WuMxQKoAAAAJ" rel="noopener">Google Scholar</a>, <a href="https://search.crossref.org/?q=2548-3501" target="_blank" rel="noopener">Crossref</a>, <a href="http://www.onesearch.id/Repositories/Repository?library_id=553" target="_blank" rel="noopener">Onesearch</a>, <a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1300624" target="_blank" rel="noopener">Dimensions (Digital Science)</a>, </li> </ol> <p> </p> <p> </p> </div> <p> </p>en-USjas@umsida.ac.id (Sigit Hermawan)editor@umsida.ac.id (Pengembangan Publikasi Ilmiah)Mon, 24 Jul 2023 09:24:08 +0000OJS 3.1.2.0http://blogs.law.harvard.edu/tech/rss60 Analysis of Factors Influencing Transfer Pricing
https://jas.umsida.ac.id/index.php/jas/article/view/1702
<p>Transfer pricing can be a problem as well as an opportunity for companies to get high profits. Global transfer pricing also aims to control the flow of resources between divisions and motivate businesses. The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. This research is a quantitative research.. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that tax burden has no significant effect on transfer pricing, company size has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing. Companies must carry out transparent transfer pricing reporting, including compiling separate transfer pricing reports in accordance with tax requirements in various countries. Transparent reporting will support the company's integrity and accountability in carrying out transfer pricing practices.</p>Tiolina Evi, Ign Septo , Fajar Sasongko
Copyright (c) 2023 Tiolina Evi
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https://jas.umsida.ac.id/index.php/jas/article/view/1702Fri, 04 Aug 2023 00:00:00 +0000The Impact of Human Capital Readiness on Business Performance : The Mediating Role of Innovation Capability
https://jas.umsida.ac.id/index.php/jas/article/view/1725
<p>This study investigates the role of innovation capabilities in mediating the link between human capital readiness and business performance. This study's essential contribution is empirically examining the resource-based theory using a structural equation model. This study is a quantitative investigation at the explanatory level that employs structural equation modelling. In Indonesia, 258 owners or managers from MSME’s. The following are the findings: Human capital readiness impacts business performance. Second, innovation capability impact on business performance. Third, innovation capability mediate the relationship between human capital readiness and business performance. This study concludes the strategic roles of innovation capability in Indonesian MSMEs.</p>Linda Sutanto, Bambang Tjahjadi, Fiona Niska Dinda Nadia
Copyright (c) 2023 Linda Sutanto, Bambang Tjahjadi, Fiona Niska Dinda Nadia
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https://jas.umsida.ac.id/index.php/jas/article/view/1725Fri, 28 Jul 2023 00:00:00 +0000The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable
https://jas.umsida.ac.id/index.php/jas/article/view/1716
<p>The purpose of this study was to examine and analyze about the effect of independence, due professional care, locus of control and time budget pressure on audit quality with auditor’s experience as moderating variable at Regional Inspectorate of The Pati Residency. This study used convenience sampling technique with sample of 100 respondents from internal auditors. The analysis used Smart PLS 4.0 Software and the result: (1) Independence had positive effect on audit quality. (2) Due professional care had positive effect on audit quality. (3) Locus of control had positive effect on audit quality. (4) Time budget pressure had no effect on audit quality. (5) Auditor’s experience not able to moderate the effect of independence on audit quality. (6) Auditor’s experience not able to moderate the effect of due professional care on audit quality. (7) Auditor’s experience is able to moderate (strengthens) the effect of locus of control on audit quality. (8) Auditor’s experience not able to moderate the effect of time budget pressure on audit quality</p>Ema Elyana, Aprilia Whetyningtyas, Diah Ayu Susanti
Copyright (c) 2023 Ema Elyana
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https://jas.umsida.ac.id/index.php/jas/article/view/1716Sat, 29 Jul 2023 00:00:00 +0000Performance Variability of Islamic Banks and Sustainable Finance: Early and During the Pandemic
https://jas.umsida.ac.id/index.php/jas/article/view/1722
<p>This study aims to present empirical evidence related to the variability of the performance of Islamic banks and the interest of Islamic banks in responding to sustainable finance policies at the beginning (2020) and during the pandemic (2021). This study uses secondary data derived from financial reports, annual reports, sustainability reports, and Corporate Social Responsibility (SCR) reports of Islamic banking companies listed on the Indonesian Stock Exchange for 2020 – 2021. The data were analyzed by descriptive quantitative methods, which consisted of 2 stages, namely: analysis of performance variability and content analysis. The results of this study indicate that a low ROA calculation result, even a negative value, does not necessarily reflect poor performance because earnings management policies influence it. The results of the analysis of sustainable financial performance show that Islamic Commercial Banks have a high commitment to implementing sustainable finance. This research is expected to provide the implication that sharia principles in implementing bank business can make the financial performance of Islamic banks last during the pandemic. In addition, these principles align with the principles of sustainable finance, making it easier for banks to adopt them. The results of the assessment can be used as an evaluation for policymakers or the bank itself to achieve the best performance in carrying out sustainable finance practices and for interested parties to participate in supporting sustainable finance practices.</p>Okta Sindhu Hartadinata, Elva Farihah, Meri Indri Hapsari
Copyright (c) 2023 Okta Sindhu Hartadinata, Elva Farihah, Meri Indri Hapsari
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https://jas.umsida.ac.id/index.php/jas/article/view/1722Sat, 29 Jul 2023 00:00:00 +0000Legitimizing Corporate Social Responsibility Through "Huyula" Culture
https://jas.umsida.ac.id/index.php/jas/article/view/1735
<p>The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices</p>Abdul Gaffar, Muhammad Ichsan Gaffar, Melinda Ibrahim, Nihlatul Qudus Sukma Nirwana
Copyright (c) 2023 Melinda Ibrahim, Abdul Gaffar, Muhammad Ichsan Gaffar, Nihlatul Qudus Sukma Nirwana
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https://jas.umsida.ac.id/index.php/jas/article/view/1735Mon, 31 Jul 2023 00:00:00 +0000