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Miranti Kartika Dewi
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jaki@ui.ac.id
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 16, No. 1" : 6 Documents clear
EKSPLORASI KESEMPATAN UNTUK MELAKUKAN FRAUD DI PEMERINTAH DAERAH, INDONESIA (EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA) Maria, Evi; Halim, Abdul; Suwardi, Eko; Miharjo, Setiyono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structure
PENGARUH KEJUJURAN REKAN DAN PENGHARGAAN NON MONETER PADA SENJANGAN ANGGARAN (THE EFFECT OF PEER HONESTY AND NON-MONETARY AWARDS ON THE BUDGETARY SLACK) Rahmawati, Aryani Intan Endah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the effect of peer honesty on the budgetary slack. This study focus on peer relations in the workplace as one of the factors that affecting budgetary slack. Non-monetary awards were also examined in their influence on the relationship. This is because many previous studies stated that non-monetary awards can strengthen or weaken performance. The data of this study were taken through independent variable manipulation experiments, namely peer honesty and non-monetary awards. This study used the experimental design 2 x 2 between subjects and ANOVA was used to analyze the data. The results of the study with 61 participants indicate that greater budgetary slack is due to the influence of dishonest colleagues than honest partners under conditions of information asymmetry. However, non-monetary awards do not affect the relationship between the two variables.
PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA) Sutarti, Sutarti; Syakhroza, Akhmad; Diyanty, Vera; Dewo, Setio Anggoro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 related to the application of risk management in the application of information technology in banks.
PENGUNGKAPAN MODAL INTELEKTUAL DAN KEUANGAN DALAM KAPITALISASI PASAR DENGAN SIKLUS HIDUP INDUSTRI SEBAGAI PEMODERASI (INTELLECTUAL CAPITAL DISCLOSURE AND FINANCIAL DISCLOSURE IN MARKET CAPITALIZATION WITH INDUSTRY LIFE CYCLE AS MODERATING VARIABLE) Azis, Siti Nafisah; Pagalung, Gagaring; Habbe, Abdul Hamid
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

Previous research has not examined which of intellectual capital disclosure and financial disclosure contains more relevant information in investor decision making in industry life cycle perspective. This research examines the effect of industry life cycle in moderating the relationship between intellectual capital disclosure, financial disclosure, and market capitalization; the influence of intellectual capital and financial disclosure on market capitalization; and the influence of good corporate governance on intellectual capital and financial disclosure. The research sample was all non-financial companies listed in the Indonesian Stock Exchange in 2014-2015. By using multiple linear regression, the research finds that industry life cycle moderates the relationship between intellectual capital disclosure and market capitalization, however, it does not moderate the relationship between financial disclosure and market capitalization. Intellectual capital disclosure has a positive effect on market capitalization, whereas financial disclosure does not influence market capitalization. Good corporate governance has a positive effect on intellectual capital and financial disclosure. This study provides a new evidence that the disclosure of relevant information based on industry life cycle will be realized with the implementation of optimal good corporate governance. The information produced can provide a signal that influences investor decisions.
MOTIF DAN KENDALA BANK MELAKUKAN IMPLEMENTASI DINI PSAK NO. 71 TERHADAP CKPN KREDIT (MOTIVE AND OBSTACLE BANK AS EARLY ADOPTERS OF PSAK NO. 71 FOR ALLOWANCE FOR IMPAIRMENT LOSSES (CKPN) OF LOAN) Rizal, Arya Prabu; Shauki, Elvia R.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

PSAK No. 71 convergence of IFRS 9 which will become effective on January 1, 2020, where early implementation is permitted. The complexity of this standard has caused several Banks not to carry out the impact assessment stage according to the OJK roadmap. However, there were Banks that had implemented before PSAK No. 71 effective (early adopters). This study applies a case study as its research strategy were content, thematic, and constant compara­tive analyses were used in analysing data collected from questionnaire and semi-structured interviews. This study found that several early adopters are Banks that are owned by the government, foreign, and joint venture banks. Besides, the author found that the motive in making the decisions to adopt/ not to adopt PSAK No. 71 is dominated by normative isomor­phism as the pressures or demands being professional and considered right. This study also found that there are differences (heteregoneity) in the behavior of the actors and institutions in each bank that were influenced by multiple logics (i.e., rules as regulatory logics, and profit being the banking logics). This is done by the actors to maintain both logics by com­bining the two and looking at the external and internal factors of the institution.
THE FINANCIAL MANAGEMENT PRACTICE OF MOSQUE: STUDY CASE IN MALAYSIA Islamiyah, Nining
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to explain the financial management practices of the mosque. Specifically, the focus of this study is to explore and investigate how financial management practices in the mosque. A case study of one Malaysian mosque is undertaken. To achieve the objective of this study, the researcher used vari­ous techniques of data collection, including interviews, observations, and reviews of the documents. The findings reveal that the SHAS mosque has four mechanisms to manage financial management practices. The tools are performance assessment and evaluation, participation, regulation, and social auditing. This study concludes that financial management practices are a necessary process to support the accounta­bility of the mosque. Especially, secondary accountability relates to the responsibility of mosque managers toward capital providers of the mosque. The results of this study give some implications for the improvement of financial management practices, particularly in the mosque.

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