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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 485 Documents
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Kesuksesan Katalog Elektronik Perpustakaan Akademik: Pengaruh Ketakutan Komputer Pemakai dan Kualitas Pelayanan Pustakawan dengan Kualitas Sistem dan Kualitas Informasi sebagai Variabel Kendali Mahendra Adhi Nugroho
The Indonesian Journal of Accounting Research Vol 11, No 2 (2008): JRAI May 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.191

Abstract

Validasi peneliti terdahulu terhadap model kesuksesan sistem informasi yang diajukan DeLone dan McLean (1992;2003) hanya berfokus pada faktor pendukung yang berhubungan positif dengan kesuksesan tanpa mempertimbangkan faktor yang tidak mendukung yang dapat menyebabkan pemakai menjadi tidak menggunakan sistem. Ketakutan komputer merupakan salah satu faktor yang tidak mendukung dan bersifat negatif. Dalam perpustakaan akademik, pelayanan pustakawan dapat dibagi menjadi pelayanan fisik yang berupa fasilitas fisik dan pelayanan fungsional yang mengacu pada proses pelayanan. Pelayanan pustakawan merupakan pelayanan proses. Kualitas pelayanan pustakawan dalam memberikan informasi literatur kepada pengunjung secara langsung atau tidak langsung akan mempengaruhi penggunaan fasilitas fisik katalog elektronik yang mempunyai fungsi sama dengan fungsi pustakawan dalam memberikan informasi literatur. Tujuan penelitian ini untuk menguji apakah kualitas pelayanan pustakawan dan ketakutan komputer sebagai faktor negatif terhadap penggunaan sistem dan kepuasan pemakai akan mempengaruhi kesuksesan katalog elektronik secara keseluruhan. Menggunakan sampel empat perpustakaan akademik universitas di Yogyakarta dengan 220 responden, penelitian ini mencoba menguji pengaruh pelayanan pustakawan dan ketakutan komputer terhadap kesuksesan katalog elektronik. Model diuji menggunakan PLS. Hasil pengujian menunjukkan hubungan positif signifikan antara kualitas pelayanan pustakawan dengan penggunaan sistem dan hubungan negatif signifikan antara ketakutan komputer dengan penggunaan sistem. Simpulan dari hasil diskusi diperoleh temuan ketakutan komputer merupakan variabel yang lebih kuat mempengaruhi pemakaian daripada kualitas sistem dan kualitas informasi. Kualitas sistem dan kualitas informasi merupakan variabel yang kuat mempengaruhi kepuasan pemakai daripada pemakaian dan ketakutan komputer. Kontribusi lain penelitian ini adalah perlunya pemisahansuatu aplikasi sistem informasi sebagai pendukung pelayanan atau pengganti pelayanan dalam mengukur kesuksesan sistem secara keseluruhan
CEO Characteristics and Earnings Management RAHMAT DWI SANTOSO; FUAD RAKHMAN
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.276

Abstract

This study investigates the relationship between the characteristicsof CEOs and earnings management among public firms listedon the Indonesian Stock Exchange. The decision on how to manageearnings is in the hands of corporate executives. This study examines ifearnings management is affected by the characteristics of companyCEOs. Using 265 firms in 2012 as our sample, we find that the shortertenure, older, and founding family CEOs report lower absolute discretionaryaccruals. Further, we did not find any association between theCEOs’ gender and earnings management.
Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet , Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province) Saiful Muchlis; Anna Sutrisna Sukirman; Ridwan Ridwan
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.784 KB) | DOI: 10.33312/ijar.418

Abstract

This research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation.The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques. 
Pengaruh Negosiasi dan Asimetri Informasi Terhadap Budget Outcomes : Sebuah Eksperimen PUPUT TRI KOMALASARI; JOSE RIZAL JOESEOF; MOH. NASHIH
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.110

Abstract

Anggaran seringkali digunakan sebagai alat untuk perencanaan, koordinasi, alokasi sumberdaya dan juga digunakan untuk mengukur kinerja yang pada akhirnya digunakan untuk mengontrol dan mempengaruhi perilaku pihak-pihak yang terkait dengan penetapan dan pelaksanaan anggaran (yaitu superior dan subordinat). Di samping itu, banyak subordinat yang kompensasi insentifnya terkait secara langsung dengan anggaran dan pencapaian tujuan. Ketika insentif dan kompensasi terkait dengan anggaran, kecenderungan yang terjadi adalah munculnya perilaku opportunistik dari subordinat. Subordinat bisa memainkan budgeting games dalam upaya untuk memanipulasi informasi dan target guna mencapai bonus setinggi mungkin. Salah satu cara yang digunakan oleh subordinat dalam budgeting games adalah melalui proses partisipasi.Penelitian tentang dampak partisipasi anggaran terhadap kinerja subordinat telah banyak dilakukan. Satu hal yang belum dipertimbangkan adalah bahwa negosiasi merupakan salah satu konsekuensi logis dari partisipasi. Hal ini tampaknya sedikit sekali mendapat perhatian dikalangan peneliti. Dimotivasi oleh penelitian Fisher et al. (2000), secara khusus, penelitian ini bertujuan menguji pengaruh negosiasi dan asimetri informasi terhadap budget level dan kinerja subordinat yang diukur dari kesenjangan anggaran (budget slack) dan kinerja subordinat dalam menghasilkan output produksi.Hasil penelitian ini mengimplikasikan bahwa negosiasi dapat mempengaruhi subordinat dalam memegang komitmen organisasional dan kinerja mereka. Negosiasi juga merupakan sarana untuk melakukan transfer informasi dari subordinat ke superior sehingga memungkinkan superior untuk melakukan konsesi dalam proses negosiasi. Pengujian terhadap kinerja subordinat (yang diukur dengan kemampuan dalam menghasilkan produk) dalam 3 tingkatan asimetri informasi (high, low dan none) menunjukkan bahwa kinerja subordinat lebih tinggi secara signifikan ketika asimetri informasinya rendah (low) dibandingkan ketika asimetri informasinya tinggi (high).
Pengaruh Moderasi Dinamika Lingkungan pada Sistem Kontrol Akuntansi dan Kinerja Perusahaan Muchamad Syafruddin
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.53

Abstract

Contingency theory posits a strong relationship between accounting control system and organizational performance. In the past empirical studies, there were some contextual factors that moderating those relationship. The current study postulates and tests the moderating effect of environmental dynamism on the accounting control systems and performance nexus. The study finds that estimation result supports the hypothesis that there is moderating effect of environmental dynamism on the accounting control system and firm’s performance.
The Value-Relevance of Stock Options SETIYONO MIHARJO
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.214

Abstract

Stock options have become an increasingly important component of executive compensation. One of the primary reasons firms grant stock options to their executives is to motivate them to increase the firm value. If the stock price increases, executives will be rewarded through the increase in the value of their options. Theoretically, the higher the stock price, the higher the value of those options and the wealthiest the executives will become. Granting stock options to di- rectors, however, may raise a question about its effectiveness since monitoring management is the primary reason of their appointment. Nonetheless, if the directors are also agents, whose interests are not necessarily aligned with those of the shareholders, the same arguments will apply to them. Consistent with these arguments, this study empiri- cally shows that the value of CEO stock options and the value of director stock options are positively associated with the firm value. These results suggest that besides earnings and book value of equity, the value of CEO stock options and the value of director stock options have value-relevance in explaining the firm value.
The Relationality of Rules of Debit and Credit Sony Warsono
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.262 KB) | DOI: 10.33312/ijar.354

Abstract

Abstract : Double-entry bookkeeping (DEB) and the rules of debit and credit (RDC) have been used in practice and taught in academia for at least 500 years. In the journal Issues in Accounting Education, certain scholars have debated whether RDC needs to be eliminated from introductory accounting courses. The proponents argue that teaching RDC bears greater costs than benefits and that the rules are not intuitive for most students. Conversely, the opponents argue that RDC is fundamental knowledge in accounting and has been shown to survive without many changes. The unfinished nature of the debate was partly due to the absence of the objective rationality of RDC. This paper shows that DEB and RDC have a close relation mathematically. Initially, this paper presents speci fic essential facts regarding double-entry bookkeeping as a vast knowledge that should be respected by modern accounting scholars.Furthermore, this paper presents the rationality of RDC. This rationality is based on a mathematical perspective because RDC was documented in the book of mathematics and written by a professor of mathematics. RDCs are applied to address the writings on the reduction of monetary value.  Kata Kunci : Pembukuan double-entry (DEB) dan aturan debit dan kredit (RDC) telah digunakan dalam praktek dan diajarkan di dunia akademis setidaknya selama 500 tahun. Dalam jurnal Masalah dalam Pendidikan Akuntansi, sarjana tertentu telah diperdebatkan apakah RDC perlu dihilangkan dari kursus akuntansi pengantar. Para pendukung berpendapat bahwa mengajar RDC menanggung biaya yang lebih besar daripada manfaat dan bahwa aturan tidak intuitif untuk sebagian besar siswa. Sebaliknya, lawan berpendapat bahwa RDC adalah pengetahuan dasar dalam akuntansi dan telah terbukti bertahan tanpa banyak perubahan. Sifat perdebatan yang belum selesai sebagian karena tidak adanya rasionalitas obyektif RDC. Makalah ini menunjukkan bahwa DEB dan RDC memiliki hubungan yang erat secara matematis. Awalnya, makalah ini menyajikan fakta-fakta penting spesifik mengenai pembukuan entri ganda sebagai pengetahuan luas yang harus dihormati oleh sarjana akuntansi modern.Selanjutnya, makalah ini menyajikan rasionalitas RDC. Rasionalitas ini didasarkan pada perspektif matematika karena RDC didokumentasikan dalam buku matematikadan ditulis oleh seorang profesor matematika. RDC diterapkan untuk mengatasi tulisan-tulisan tentang pengurangan nilai moneter.
Analisis Faktor-faktor yang Mempengaruhi Pilihan Perusahaan Terhadap Akuntansi Konservatif Widya Widya
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.133

Abstract

The objective of this study is to investigate what factors influence firms selection of conservative accounting. The proposed hypotheses are: (1) The higher the firms ownership structure of the capital, the more likely the firms select a conservative accounting strategy, (2) The higher the frequency of the debt covenant abrogation, the more likely the firms select a less conservative accounting strategy, (3) The bigger expended political cost, the more likely the firms select a more conservative accounting strategy, and (4) Growing companies are more likely to select a more conservative accounting.The samples of the study are the manufacturing firms listed in Jakarta Stock Exchange. The data are collected using targeted sampling method. The number of the firms serving as the samples is 74 in 1995-2002.The results of the study indicate that in general Indonesian firms select conservative accounting method (76.9%). The influencing factors of the selection of the method are ownership structure, political cost and growth, while the debt covenant with the proxy of leverage is not the factor influencing the firms choice of it because the contract rarely takes place in the country.There are three conservative accounting proxies as suggested by Watts (2003), i.e. earning stock return relation measures, earnings accrual measures, and net asset measures. The study formulates assumed model based on the PSAK no. 14 (on stock), 17 (on depreciation), 19 (on amortization) and 20 (on R&D cost) to determine if the firms select conservative or optimistic accounting. Sensitivity analysis is made in the study to see the conservative proxy (Watt, 2003), which fits to the assumed model using t-test comparison coefficient across regression. Based on the results of the study, the net asset measures are the proxies that are appropriate to the assumed model proxy.
Pengaruh Faktor Demografi dan Personality terhadap Keahlian dalam End-User Computing Dandes Rifa; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.20

Abstract

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Does Debt Affect Firm Financial Performance? The Role of Debt on Corporate Governance in Indonesia Fitri Ismiyanti; Putu Anom Mahadwartha
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.182

Abstract

This research addresses main question of the conditions of debt-constraint expropriation and debt-facilitate expropriation, and the difference between those conditions on type of group ownership (group or no group-affiliate). Agency theory predicts that debt is bonding and monitoring mechanism for managers' perquisites action. Expropriation of minority shareholders by majority shareholders hurts good corporate governance practices. The expropriation also hurts debtholders value. The research argues that the use of debt will minimize the expropriation level and maintain certain control to managers and majority shareholders, on behalf of minority shareholders and debtholders. The problem of majority versus minority and debtholders spreads widely in Indonesia. This research conducts analytical and statistical methods to examine the roles of debt policy as mechanism of good corporate governance practices in Indonesia. This research argues that debt has difference effect on financial performance based on certain debt characteristic. Two characteristics of debt are debt-constraint expropriation (DCE) and debt-facilitate expropriation (DFE). Different types of ownership, which are group and no group-affiliate, are also examined to support the main issues of DCE and DFE. The result will be useful for economic policy makers; firms level policy makers, investors, academician, and researchers in the area of finance, social science, and humanities. The research tests the main question with four hypotheses using ordinary least squares (OLS) regression and Wald test for coefficient test. The result shows support for differences in effect on debt to performance for DCE (positive effect) and DFE (negative effect). On DCE, no group-affiliate firms have higher positive effect of debt on performance than group-affiliate firms do. However, on DFE due to risk reduction mechanism, group-affiliate firms have less negative effect of debt on performance than no group-affiliate firms do.

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