Journal of Accounting, Governance, and Organization

ACCOUNTING KNOWLEDGE, ORGANIZATIONAL COMMITMENT AND IM PLEMENTATION OF ZAKAT ACCOUNTING: WHAT IS THE ROLE OF ORGAN IZATIONAL SUPPORT?

BESSE KHUSNUL KHATIMAH — 2024-09-23

The‘primary aims of this investigation are twofold. The objective of this study is
to examine the impact of accounting expertise and organisational commitment on
the execution of zakat accounting. The second objective is to examine the empiri
cal data about the moderating influence of organisational support in the impact of
accounting expertise and organisational commitment on the implementation of
zakat accounting. The study was carried out in Laznas Baitul Mal Hidayatullah
(BMH) in East Java, including 100 rural residents as participants. This work em
ploys a quantitative research methodology, with a questionnaire as the primary
instrument for data collection. The findings of this research suggest that there is a
strong and statistically significant relationship between”accounting expertise and
organisational commitment and the successful execution of zakat accounting.
Furthermore, organisational support has the capacity to attenuate the impact of
accounting knowledge and organisational commitment on the execution of zakat
accounting.

BRICS PLANNING ANALYSIS OF CORPORATE GOVERNANCE IN XYZ PRI VATE COMPANY

ALDI ADI PRATAMA — 2024-09-23

This research explores the strategies of private companies in dealing with trade discrimination carried out by developed countries by utilizing the BRICS economic alliance. This study analyzes how companies from BRICS member countries increase their global competitiveness through strategic collaboration and market diversification. BRICS as a 'new bloc' organization in fighting the dominance of the USD and other developed countries, is expected to help global companies, especially developing countries, to avoid economic discrimination. This research method uses a descriptive analytic approach, which emphasizes explaining the results of data processing. The data used is the results of interviews from company XYZ, especially policy owners who are interested in organizational management. In order to improve the quality of the final results, researchers also use the literature review method to support each observation or conclusion. The results of the research explain that BRICS adheres to the principles of corporate government values, namely having a related goal of fighting discrimination by developed countries. Such as supporting the economies of all countries in facing the hegemony of the United States or other developed countries. This research provides insight into the importance of strategic alliances among developing countries in building economic resilience against global discrimination.

THE ROLE OF FINANCIAL VALUE ADDED IN THE ISLAMIC BANKING SECTOR

RAHMAT KURNIA — 2024-09-23

The objective of this study is to determine the proper implementation of Value Added Finance in the sharia banking industry. The underlying issue in this study is the con sistent upward trajectory of the Financial Value Added (FVA) in the sharia banking industry during the last five years, especially from 2018 to 2022. This study aims to systematically examine the sharia banking financial sector. as shown from the compu tation of Financial Value Added. The present study employs quantitative descriptive methodologies. This study was carried out in the Islamic banking financial industry, specifically via the Islamic banking financial website. The data for this study was gathered by applying documentation methods to sharia banking financial reports ob tained from the sharia banking website. Based on Financial Value Added, the study findings indicate that the financial performance of Sharia Banking during the last five years (2018-2022) may be classified as satisfactory.

THE MAVERICK ACCOUNTANT: HOW OWNERSHIP STRUCTURE AND AUDIT COM MITTEE SHAPE THE CREATIVE ACCOUNTING TYPE IN INDONESIA

NURMAULIDA PRIHATININGSIH — 2024-09-23

Empirically demonstrate the moderating influence of the audit committee and ownership structure on the type of creative account ing that non-financial companies in Indonesia engage in. A sample of non-financial companies listed on the IDX was subjected to a multiple regression analysis. Data from 2017 to 2020 was included in the analysis. The utmost year that can be analysed is 2020, as the measurement of future profitability necessitates data for future years. The nature of creative accounting in Indonesia is opportun istic. It is fortified by the information asymmetry between owners and managers, which is attributable to the moderate proportion of managerial and family ownership. The results of this study eluci date the mechanism by which agency theory explains creative ac counting from both a positive and negative perspective. This influ ences the shareholder's approach to regulating his relationship with the manager. The theme of the general form of creative accounting in Indonesia, which is moderated by ownership structure, has not yet been extensively explored

EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON TAX AVOIDANCE IN SOUTHEAST ASIA REGION

WAHYU WIDARJO — 2024-09-23

The purpose of this research is to examine the influence of audit commit tee attributes on tax evasion, with a particular emphasis on Southeast Asia. The impetus for this investigation is the pervasive tax evasion strate gies and extremely low tax ratios observed in Southeast Asian countries. The magnitude, financial acumen, autonomy, gender representation, and age distribution of the audit committee are all taken into account when evaluating its attributes. Businesses publicly traded on the stock market of the respective nation between 2020 and 2022 and engaged in the mining industry in the Southeast Asian region comprise this study sample. The magnitude of the audit committee has a statistically significant positive effect on tax evasion, as demonstrated by panel data regression analysis. The audit committee's financial competence is essential for successfully implementing measures to prevent and reduce tax evasion. The independ ence of the audit committee has a substantial negative effect on tax eva sion. The considerable adverse impact on tax evasion results from the di verse composition of audit committees, which includes gender and age. This research improves our understanding of the potential for audit com mittee attributes to deter and ameliorate tax evasion activities in Southeast Asian countries. The results of this research have the potential to offer valuable insights to shareholders, investors, and regulators regarding the potential hazards associated with aggressive tax planning and the audit committee's responsibility in mitigating these risks as a component of ef fective corporate governance. The current research provides stakeholders with valuable insights into establishing audit committees by considering the key features that substantially impact tax evasion.