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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 190 Documents
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CHALLENGES, STRATEGIES AND QUALIFICATIONS OF AUDITORS IN THE SOCIETY 5.0 ERA Riris Rotua Sitorus; Sihar Tambun
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.7183

Abstract

We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions, including auditors. The research aims to obtain an overview of the auditor's profession in the future. First, the challenges that auditors will face and second, the strategies that auditors need in the Society 5.0 Era. This research uses a literature study approach with content analysis. Data sources from journal articles, proceedings, online news, e-books and YouTube. Data processing consists of four stages, namely data input, coding, visualization, and determining conclusions. Data processing uses the NVivo 12 Plus software. The results of the research succeeded in providing an overview of the six challenges and seven strategies needed to compete in the era of society 5.0. The implication is that the research results can be used as a reference for auditors to prepare themselves for the Era of Society 5.0.
IMPROVING THE PERFORMANCE OF MSMEs THROUGH INNOVATION, FINANCIAL LITERACY, AND DIGITALIZATION Desmiyawati Desmiyawati; Susilatri Susilatri; Sinta Ramaiyanti; Nur Azlina
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.7203

Abstract

The Covid pandemic has had a significant impact on MSMEs in Indonesia. Surveys conducted during this period showed a decline in the performance of MSMEs, although some studies showed inconsistent results. The study aims at examining the impact of innovation, financial literacy, and digitalization on the performance of MSMEs in the Riau Region. The samples used in this study were MSMEs located in Riau Province. Data obtained through the distribution of questionnaires and interviews were analyzed using multiple linear regression. Then, test findings showed that digitalisation and innovation had a significant impact on performance. Meanwhile, financial literacy did not affect the performance of MSMEs. The implications of this research for MSMEs were the use of technology and innovation, especially product marketing that can reach a broader market so that it can improve MSME performance. As for researchers, it can be a reference for the development of subsequent research.
DO INTELLECTUAL CAPITAL AND FIRM SIZE AFFECT PROFITABILITY? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA Ruslina Lisda; Anthony Anthony
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8128

Abstract

The main objective of establishing a company is to seek profits, Utilizing a combination of tangible and intangible assets is significant to improve financial performance, especially in generating profits. Therefore, this research aims at determining the influence of intellectual capital and firm size on profitability in property and real estate companies listed on the Indonesian stock exchange. The population in this research is property and real estate companies listed on the Indonesian Stock Exchange in 2010-2021 accumulating 82 companies with a total sample of 29 companies. The results showed that partial intellectual capital affected profitability, while firm size did not affect profitability simultaneously, and Intellectual capital and firm size affected profitability. The implication of the research was to provide useful suggestions for companies to find out analyses that could influence profitability.
OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9532

Abstract

Different types of ownership structures provide distinct corporate monitoring mechanisms, thus affecting the magnitude of company audit fees. This study aims to empirically examine the relationship between ownership structure and audit fees in Indonesia from the agency theory perspective. The sample comprises non-financial companies listed in the Indonesian capital market over 2015-2021. Based on the purposive sampling results, the final number of observations in this research is 931 company-years. This study employs pooled OLS panel data regression with robust standard error. Results indicate that non-executive director ownership, family ownership, financial institution ownership, and non-financial institution ownership are negatively related to audit fees. Additionally, managerial ownership and foreign ownership are positively related to audit fees. However, the study does not find a positive relation between government ownership and audit fees. Overall, the results of this research support the agency theory, with a focus on the assumption of convergence of interest.
LOCAL GOVERNMENT FINANCIAL REPORTS: UTILISATION OF INFORMATION TECHNOLOGY AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS Aris Biyantoro
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.7616

Abstract

Many local government financial reports are still not presenting data following the regulations and still show some irrelevancy. Therefore, this research aims at analyzing the impact of information technology (IT) and government accounting standards (GAS) implementation on the quality of local government financial reports (QLGFR). The sampling method used a sensory method. The data was collected by distributing questionnaires to 41 Regional Governments of Central Java Province. The results of the SEM-PLS test showed that IT did not affect the QLGFR. At the same time, implementing GAS positively affected the QLGFR. The results of this research had implications for the compliance of the Central Java Provincial Government with GAS which contained rules regarding the preparation of regional financial reports.
THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION Ika Ferina; Dicky Pratama
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8225

Abstract

Accounting fraud can occur in any company and must be detected to reduce it. This research aims at empirically investigating the effects of auditor characteristics and gender diversity on fraud detection. The population used mining companies listed on the Indonesia Stock Exchange for 2016-2020 with 205 observation data. The data analysis technique used was the Panel Data Regression Model. The results showed that auditor independence and audit report lag had a positive effect, and audit tenure and gender diversity harmed fraud detection. Additionally, auditor rotation, auditor industry specialization, and audit firm size also had not. The auditor’s independence and adequate audit period would allow the auditor to be more effective in fraud detection.
THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR Muslichah Muslichah; Mohamed Bashir; Tutik Arniati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8715

Abstract

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.
MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Ely Riani; Emi Yulia Siska; Fadhil Yamaly
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9593

Abstract

Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.
CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS? Aristanti Widyaningsih; Tiara Oksari
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9718

Abstract

This research aims at determining the effect of Internet financial reporting and CEO power on market reactions and how CEO power moderates the effect of Internet financial reporting on market reactions. The research method used a quantitative approach and the sampling used a purposive sampling method to obtain 126 manufacturing sector companies listed in Indonesia. In addition, the analytical method used Moderated Regression Analysis. The test results showed that Internet financial reporting has no significant effect on market reactions, CEO power significantly affects market reactions, but CEO power could not strengthen the influence of Internet financial reporting on market reactions. The practical implications of the research results showed that Internet financial reporting helps investors obtain valuable information for decision-making.
CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES Yana Hadiyat; Budi Septiawan; Annisa Adha
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9840

Abstract

Not all manufacturing companies are successful in implementing an integrated Accounting Information System (AIS), it requires the right combination of technology and humans as the main drivers. This research explored the relationship between organizational commitment from AIS users, knowledge of accounting managers, and data quality on the success of AIS implementation in manufacturing companies. A quantitative approach used the SEM-PLS method on 50 manufacturing companies in Indonesia. Meanwhile, the research results stated that data quality and knowledge of accounting managers had a positive and significant effect on the success of AIS implementation, while organizational commitment did not have a significant effect. This research implied that manufacturing companies could emphasize quality data and increase the knowledge of their managers to provide value to the organization through AIS.

Page 13 of 19 | Total Record : 190

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