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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. Sistem informasi akuntansi 7. Pendidikan akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 1 (2024)" : 7 Documents clear
Analisis Risiko Persepsian, Manfaat Persepsian, dan Kemudahan Penggunaan Persepsian Terhadap Penggunaan Paylater Pada E- commerce di Indonesia Negoro, Aulia Rahmadiani; Achjari, Didi
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.128082

Abstract

Purpose – This study examines the influence of perceived risk, perceived benefits, and perceived ease of use by customers that affect the use of paylater in e-commerce applications in IndonesiaDesign/methodology/approach – The data collection method used is an online survey method with a snowball sampling technique which is included in non-probability sampling by distributing questionnaires to 100 paylater user respondents who have used paylater at least once. The adopted model uses the Technology Acceptance Model (TAM) with a multivariate analysis method using Structural Equation Modeling Partial Least Square (SEM-PLS) with modifications to add perceived risk to it.Findings – This study found that perceived usefulness and perceived ease of use positively affect paylater usage; perceived ease of use has a positive effect on perceived usefulness; perceived risk negatively affects perceived usefulness; and perceived risk has a negative effect on paylater usage. The results of this study concluded that all hypotheses were supported.Originality/value – This research contributes, namely additional information to companies developing electronic payments (paylater) in considering user views of the paylater payment method in e-commerce applications in making future improvements.Research limitations/implications – This research has limitations, namely that it does not take into account the value or size of transactions and the socio-economic status of users in the research model. It is possible that these factors influenced or changed the results of this study. The greater transaction value can encourage users to use paylater. In addition, paylater is likely to attract more interest from users from lower socio-economic backgrounds. Future research is expected to examine aspects of transaction value and user socio-economic status when using paylater.
Peran Masyarakat Desa Manggung dalam Pengawasan Dana Desa Handayani, Rispa; Deviani, Deviani
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125422

Abstract

AbstractPurpose – This research aims to contribute to literature and evaluation for related parties by finding out the role of the Manggung Village community in monitoring village funds  Design/methodology/approach – This research is qualitative research with a case study approach. Data was collected through interviews and Focus Group Discussions with BPD member communities, self-help member communities, Musrenbang member communities and pure communities with a total of 32 informants.Findings – The research results provide an overview of the accountability stages where the information stage illustrates that there are limitations in information publication and some information publications are only for community groups that are pro towards the Village Government, making the information provided a mere formality. The discussion stage showed that the intensity of discussions between village community representatives and the Village Government was high, but the quality of the discussions was felt to be low. Some finalization of deliberation results were only represented by certain communities who ended up in a different program than before the finalization. Meanwhile, the provision of consequences by village communities is relatively low. The contributing factor is that people do not trust community representatives and audit bodies because they are seen as working together. A family system that is still strong reduces the provision of consequences. And the public also does not understand the mechanisms and complaints services for irregularities found.Originality/value – This research provides a clearer picture than previous research, because there are differences in cases and data collection methods using Focus Group Discussions which reveal the practice of creating accountability at the Village Government level. Education and evaluation not only for the community but also for the village government.Research limitations/implications – This research is not free from shortcomings and limitations, where this research only adds a few informants from previous research. Research informants described the existence of pros and cons which made it difficult to draw conclusions from the interview results. The need for additional data from observation and documentation to support research results.
Bagaimana Praktik dan Makna Blue Accounting Bagi Bisnis Wisata di Teluk Tomini dalam Studi Etnometodologi? Amaliah, Tri Handayani; Badu, Ronald S; Kanon, Juwita; Usman, Karmila
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125184

Abstract

Purpose: - This study aims to explore the practice and meaning of blue accounting in special interest tourism businesses in Tomini Bay.Design/methodology/approach – This research is a qualitative study using ethnomethodology as its method. Data were collected through observation, interviews and focus group discussions (FGDs). The stages of data analysis follow ethnomethodological rules, including data reduction, data presentation, indexicality, reflexivity and conclusion drawing.Findings – The results showed that blue accounting implemented by the tourism awareness group is an effort of environmental sustainability. The application of accounting is carried out in the form of simple financial records, accountability to God, humans and nature. The meaning of blue accounting practice leads to the fulfillment of business information for internal and external parties. Blue accounting implies that accounting is practiced according to needs, coastal environmental protection, economic, ecological, social and cultural sustainability. The cultural value of togetherness (huyula) is the main determining factor in the implementation of blue accounting.Originality/value – the existence of cultural values is able to influence the practice of blue accounting, so that it plays a maximum role in maintaining the financial, ecological and social stability of a community organization.Research limitations/implications – provides confidence that blue accounting practices are built on the basis of cultural and spiritual values inherent in the soul of the community, in addition to economic, social and environmental values.  Belief in cultural and spiritual values can be a strength for the coastal tourism sector to further improve the capacity to manage its business through the application of blue accounting.
Pengaruh Intervensi Pemerintah dalam Penanganan Covid-19 Terhadap Return Saham Toyyibah, Ainun; Narsa, Niluh Putu Dian Rosalina Handayani; Romadhon, Fitri
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124945

Abstract

Purpose – This research aims to obtain empirical evidence regarding the influence of government intervention in handling Covid-19 on stock returns.Design/methodology/approach – This research was conducted on companies listed on the LQ45 index of the Indonesia Stock Exchange for 2020-2021. The total number of observations was 43 companies obtained using the purposive sampling method. This research is quantitative using multiple linear regression analysis techniques. The dependent variable in this research is stock returns. The independent variable used is government intervention consisting of social restriction policies, prevention and health policies, and economic support. Three control variables are also used, namely company size, profitability (ROA), and leverage (DER).Findings – The research results show that social restriction policies and economic support have a positive effect on stock returns, while prevention and health policies have a negative effect on stock returns.Originality/value – This research is initial research that provides evidence of the influence of government intervention in handling Covid-19 on stock returns in Indonesia by utilizing the OxCORT index.Research limitations/implications – The implication of this research is that investors can anticipate increases and decreases in company share prices by considering several indices related to government intervention. The coverage area used is only limited to Indonesia.
Pengaruh Budaya Berorientasi Hasil terhadap Kinerja Organisasi Sektor Publik dengan Akuntabilitas Keuangan sebagai Variabel Intervening Sariyanah, Sariyanah; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.123229

Abstract

Purpose – This research aims to empirically test the mediating role of financial accountability in the relationship between results-oriented culture and the performance of public sector organizations in Tanjung Jabung Timur Regency.Methodology – This research uses quantitative methods with survey techniques. The survey sample of 130 respondents came from employees who work in the Regional Apparatus Organization (OPD) of Tanjung Jabung Timur Regency. The sampling technique uses purposive sampling. Data analysis in the form of CMB test, descriptive statisticsFindings – The research results show that a results-oriented culture has a positive impact on organizational performance, and financial accountability plays a mediating role in the relationship between a results-oriented culture and the performance of public sector organizations in the OPD of Tanjung Jabung Timur Regency.Originality/value – This research was first carried out in Indonesia within the scope of public sector organizations in developing countries and made several contributions. First, filling the gap in the literature by providing empirical evidence about the influence of a results-oriented culture on the performance of public sector organizations through financial accountability, especially in Indonesia. Second, it supports NPM theory in confirming the positive influence of a results-oriented culture on financial accountability and performance of public sector organizations.Limitations/implications – The scope of the research is still limited, so the research results cannot be generalized. In addition, collecting data using surveys allows for honesty factors from respondents which can influence data quality. Future research could expand the research sample and add interview methods. This research provides practical implications for public sector organizations, especially for the Tanjabtim Regency OPD who want to improve their performance through implementing a results-oriented culture and effective financial accountability.
The Influence of Company Characteristics on Key Audit Matters (KAM) Putra, Rhahmat Joni Pribody; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124626

Abstract

Purpose– This study examines the influence of company characteristics on the disclosure of key audit matters (KAM). Regulations related to KAM will only begin to be implemented in Indonesia in 2022. Disclosure of key audit matters allows users of financial reports to better understand the matters that are considered most important in the audit of financial statements.Design/methodology/approach–The sample for this study consists of 103 financial company listed on the Indonesia Stock Exchange that were chosen by purposive sampling. Spearman's rho analysis is the analysis method used.Findings– The results show that company complexity positively relationship on key audit matters. By contrast, company size, profitability and leverage did not affect the key audit matters of finance sector company listed on the Indonesia Stock Exchange in 2022.Originality/value – Research on key audit matters is still relatively new to be conducted in Indonesia because the implementation of key audit matters regulations will take effect starting for financial reports in 2022. This study uses samples from financial sector companies, because the financial sector is a sector that complies with new regulations.Research limitations/implications–The limitation of this study is that the data generated in this study are not normally distributed so that it cannot use parametric tests, but uses non-parametric tests whose results are not as strong as parametric tests. This research has the implication of providing a reference to find out how the characteristics of companies being audited can affect the number of KAM presented in audit reports in Indonesia. This has effects for the need that corporations disclose their financial performance in a more open manner. In order to disclose material issues in the audit, the auditor is also more meticulous while reviewing the financial statements
Lessening The Cost of Whistleblowing Through Hierarchy Peer-Reporting Type: A Grid-Group Cultural Theory Perspective Hakami, Akhmad Hafizh; Hakim, Tito IM. Rahman; Muhammad, Erfan
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125465

Abstract

Purpose – This study examines the moderating effect of peer-reporting type on the influence of microsocial ethical environment, anonymous reporting channel, and perceived personal cost on internal whistleblowing intentions.Methodology – This paper is an empirical study using accounting students at Trunojoyo Madura University and Bahaudin Mudhary University as respondents. By distributing an online questionnaire and using incidental sampling, 156 responses were obtained. WarpPLS software version 7.0 is used to test the hypotheses.Findings – Microsocial ethical environment and perceived personal costs have a significant effect on whistleblowing intentions. Anonymous reporting channel do not have a substantial impact on whistleblowing intentions. Peer-reporting type moderates the influence of anonymous reporting channel on whistleblowing intentions. Still, it does not significantly moderate the effect of microsocial ethical environment and the impact of perceived personal costs on whistleblowing intentions. This research also provides empirical evidence that the hierarchical dimension is a suitable policy to use to report wrongdoing among accounting students at Trunojoyo Madura University and Bahaudin Mudhary University who take forensic accounting courses.Originality – This study is among the earliest to investigate the moderation effect of peer-reporting type. A previous study based on grid-group cultural theory proposes peer-reporting type as one of the antecedents of whistleblowing intentions, albeit at the conceptual level. The present study tries to further develop this concept (peer-reporting type) as a moderating variable by transforming the peer-reporting type concept into a research instrument.  Limititation/Implication – The peer-reporting type questionnaire in this research was created referring to the peer-reporting type concept proposed by the previous study. This instrument is based on the four-dimensional concept of grid-group cultural theory, which is still at the conceptual level. Therefore, the validity and reliability of this instrument need to be tested further through settings, respondents, and others research.

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