Journal of Accounting Science https://jas.umsida.ac.id/index.php/jas <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&amp;view_op=list_works&amp;gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&amp;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&amp;view_op=list_works&amp;gmla=AJsN-F60ht23wGGiPAxkF5k02V4InAabRfgqyZ2uNCgRYnJtiZqNy1yaOhdq7pW3FLKBOnXGnLRuzK55kvcCLgCH3OytbCjXuMc_8slP70EdcDspOkdEspU&amp;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&amp;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&amp;view=overview" target="_blank" rel="noopener">Dr. 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&amp;view=overview" target="_blank" rel="noopener">Eny Maryanti</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>&nbsp;</p> <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> </div> <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 happy to announce that JAS currently holds the prestigious Sinta 3 status from the Ministry of Education and Culture of the Republic of Indonesia.</p> <div id="additionalHomeContent"><hr style="border: 1px dotted #286090; margin-top: 30px;"> <p>All articles published in this journal get 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> </ol> </div> en-US jas@umsida.ac.id (Dr. Sigit Hermawan) editor@umsida.ac.id (Library of Universitas Muhammadiyah Sidoarjo) Fri, 12 Jan 2024 00:00:00 +0000 OJS 3.1.2.0 http://blogs.law.harvard.edu/tech/rss 60 The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable https://jas.umsida.ac.id/index.php/jas/article/view/1748 <p>This study aims to empirically prove the influence of the Human Resources Quality, Internal Control Systems, on the Successful Implementation of Accrual-Based SAP with the Utilization of AIS as a Moderation Variable for a study on the Central Java Provincial Government OPD using a saturated sample of 38 Central Java Provincial Government OPD. The statistical method used is Partial Least Square (PLS). The research results show that; HR Quality has a positive effect on the successful implementation of accrual-based SAP, Internal Control System&nbsp;has no effect on the successful implementation of accrual-based SAP, Utilization of AIS makes the relationship weaker between HR Quality and Successful Implementation of Accrual-based SAP, Utilization of AIS cannot moderate the relationship between Internal Control Systems and Successful Implementation of Accrual-based SAP.</p> Ida Kristiana, Ega Priyatna Erlangga , Andwiani Sinarasri Copyright (c) 2024 Ida Kristiana https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1748 Mon, 29 Jan 2024 00:00:00 +0000 The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti https://jas.umsida.ac.id/index.php/jas/article/view/1772 <p style="margin-left: 5.0cm; text-align: justify;"><span style="font-size: 10.0pt;">This study focuses on a traditional market in Pasuruan, East Java, using an ethnographic approach to explore the cultural significance of profit. The concept is deeply influenced by "Manunggaling Kawula Lan Gusti," impacting culture, business, and subjective interpretation. From a cultural standpoint, profit goes beyond finances, intertwining with spiritual values, ethics, and societal contributions. Business practitioners adopting this philosophy view profit as a result of honest service, community empowerment, environmental conservation, and high ethical standards. Subjective interpretations vary, reflecting personal experiences and values. Benefits are seen as reflections of personal well-being, cultural contributions, community empowerment, and enriching relationships. The study suggests further research to explore integrating "Manunggaling Kawula Lan Gusti" in modern business. Understanding perceptions of businesses embracing these values can offer insights into their relevance and sustainability in contemporary contexts. Practically, businesses can draw inspiration from this research to develop more sustainable, ethical, and spiritually-oriented models, creating positive impacts financially, socially, and environmentally</span></p> Harfiahani Indah Rakhma Ningtyas Copyright (c) 2024 Harfiahani Harfiahani Indah Rakhma Ningtyas https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1772 Wed, 31 Jan 2024 00:00:00 +0000 Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention? https://jas.umsida.ac.id/index.php/jas/article/view/1731 <p>This research examines the influence of internal control and integrity of internal auditor towards fraud prevention. Good Corporate Governance (GCG) in this research is a variable that strengthen or weaken factors that affect fraud prevention. This research used quantitative methods with the data used is primary data through questionnaires distributed to internal auditors at Islamic Banks in Indonesia. Samples were taken using stratified random sampling method. Multiple linier regression analysis used SEM and SMARTPLS as the tools. The result of this research explains that internal control has a positive effect and significant to fraud prevention. GCG in moderating internal control and integrity of internal auditor has no significant effect to fraud prevention. Practical implication of this research is for strengthening internal control mechanism, importance of internal auditors’ integrity, and understanding the moderation role of GCG. The limitation of this research is that the research was only conducted on internal auditors so that it may not fully describe fraud prevention. The number of samples taken may also be another factor that affects the limitations of this study.</p> Syifa Nurul Maulani, Putri Syifa Amalia, M. Nur A. Birton Copyright (c) 2024 Syifa Nurul Maulani, Putri Syifa Amalia, M. Nur A. Birton https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1731 Fri, 12 Jan 2024 00:00:00 +0000 The role of responsibility accounting in activating corporate governance - an analytical study of the opinions of a sample of employees of some private banks listed on the Iraq Stock Exchange https://jas.umsida.ac.id/index.php/jas/article/view/1837 <p>The study aims to ascertain the significance of responsibility accounting in activating corporate governance in some private banks listed on the Iraq Stock Exchange (Ashur Investment Bank, Zain Iraq Islamic Bank, Asia Iraq Islamic Bank, Sumer Commercial Bank, Nour Iraq Islamic Bank). The approach was used (Descriptive-analytical) to analyze the nature of the relationship between the variables of the study. The questionnaire was used as a main tool for collecting data. (280) questionnaires were distributed to a random sample of (auditors working in the control and internal audit departments) in some private banks listed on the Iraqi Stock Exchange. The number of questionnaires retrieved was (272), of which (256) were valid for statistical analysis. The researcher employed many statistical tools and methodologies, including the arithmetic mean, standard deviation, correlation coefficient, and basic regression approach, to analyse the practical element of the study. The data was analysed using complex statistical software programmes, namely AMOS.V (.24), SPSS v.26, and Excel (2007). Theoretical findings indicate the presence of a knowledge gap about the function of responsibility accounting in promoting corporate governance, both in a general context and specifically within certain private banks listed on the Iraqi Stock Exchange. The study's practical findings indicate a moral correlation and a moral impact association between responsibility accounting and its dimensions, and corporate governance. The survey yielded several conclusions indicating a strong interest and enthusiasm among staff of certain private banks in prioritising corporate governance.</p> Mohammed Ali Hassan, Ahmed Abdulkadhum Abdulabass, Rafid mohammed salman , Zaid Abdulzahra Jaffar Copyright (c) 2024 Mohammed Ali Hassan, Ahmed Abdulkadhum Abdulabass, Rafid mohammed salman , Zaid Abdulzahra Jaffar https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1837 Wed, 07 Feb 2024 06:50:59 +0000 The The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable https://jas.umsida.ac.id/index.php/jas/article/view/1773 <p>This research aims to test and analyze the influence of auditor competence and integrity on audit quality by applying quality assurance as a moderating variable, research at the audit unit of the East Java I Regional Office of the Directorate General of Customs and Excise. This type of research is quantitative research. The population of this study are functional auditors and executive examiners who are tasked with assisting the implementation of audits. The sampling technique uses a saturated sample, namely the entire population of 47 people as the research sample. The data analysis technique for testing hypotheses uses Partial Least Square – Structural Equation Modeling with the SmartPLS program. The research results show that: 1) auditor competency has a significant and positive effect on audit quality, 2) auditor integrity has a significant and positive effect on audit quality, 3) the application of quality assurance has a significant and positive effect on audit quality, 4) the application of quality assurance does not moderate the effect auditor competency on audit quality, 5) implementation of quality assurance does not moderate the influence of auditor integrity on audit quality</p> Taufan Aditya Perdana, Wahidahwati Wahidahwati, Maswar Patuh Priyadi Copyright (c) 2024 Taufan Aditya Perdana https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1773 Mon, 29 Jan 2024 00:00:00 +0000 A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study https://jas.umsida.ac.id/index.php/jas/article/view/1796 <p><em>This study aims to examine whether there is a difference in tax compliance between high and low law enforcement. This research was quantitative in nature and employed a 2x1 factorial experimental design, testing the dimensions of law enforcement in high and low conditions. The participants involved in this study are 95 undergraduate accounting students from the Faculty of Economics and Business who have taken taxation courses at the University of Muhammadiyah Gresik. The results of this research indicate a significant difference in tax compliance between the high and low law enforcement conditions. This suggests that taxpayers feel burdened by the prospect of high tax sanctions in the future. Taxpayers are more likely to choose compliance when law enforcement is stronger or when tax penalties are more severe. Without sanctions, taxpayers may underestimate the importance and choose not to fulfill their tax obligations properly.</em></p> Rahayu Paramita Anjelina, Suwandi Suwandi Copyright (c) 2024 Rahayu Paramita Anjelina https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1796 Mon, 29 Jan 2024 00:00:00 +0000 Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia https://jas.umsida.ac.id/index.php/jas/article/view/1741 <p>The women population in the accounting profession in Indonesia is quite large, but the role of women in leadership in companies is often underestimated, even though talented women also have the same role in the world of work. This research aims to investigates the women’s perceptions of glass ceiling in the accounting profession in Indonesia. Glass ceiling is related to constraints that exclude female employees from upper-level managements. This research employs the logistic regression method. Using an online-based survey, resulting 133 respondents working in public accounting firms and private companies. This research finds that women’s perceptions about the occurrence of glass ceiling are driven by bias effects (formal performance evaluations), structural effects (professional advancement), and cultural effects (the support level from male senior leaders). Demographic variables, such as marital status and children ownership also determine the perceptions of glass ceiling. However, there is no difference between female public and private accountants regarding the perceptions of glass ceiling. This research contributes by adding empirical evidence regarding the perceptions of glass ceiling on accounting professional women in developing countries. The results of this research will help companies focus their efforts on addressing the most influential factors to save resources by not letting talented women employees leave the companies. Furthermore, policy makers are suggested to create regulations that favor women to improve gender equality</p> Amalia Siti Khodijah, Retno Dyah Pekerti, Anggraeni Anisa Wara Rahmayanti Copyright (c) 2024 Amalia Siti Khodijah https://creativecommons.org/licenses/by/4.0 https://jas.umsida.ac.id/index.php/jas/article/view/1741 Mon, 29 Jan 2024 00:00:00 +0000