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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 266 Documents
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MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY Warsono, Sony; Rohma, Frida Fanani; Pranesti, Arin; Rumiyati, Rumiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.
BUDGET PARTICIPATION: INTERACTION EFFECTS OF WORK ENGAGEMENT AND EMPOWERMENT Chia, Yew-Ming, Dr; GRANT, Lewis, Mr
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the first empirical evidence of a contingent relationship between work engagement and budget participation over the range of the level of empowerment. Consequently, the results have contributed insights to the literature in facilitating our understanding of both the moderating role of empowerment and extending the boundary conditions on work engagement and budget participation association. Human resource personnel and management can consider the application of empowerment as a potential intervention strategy to boost the productivity and performance of employees resulting from the latter's increased participation in the budget-setting process.
EARNINGS AND CAPITAL MANAGEMENT THROUGH LOAN LOSS PROVISIONS IN INDONESIAN BANKS AFTER IFRS 9 IMPLEMENTATION Haq, Qadri Fidienil
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine whether Indonesian banks perform earnings and capital management through loan loss provisions and whether IFRS 9 implementation improves accounting quality by focussing on those practices. The analysis is conducted with a sample of 28 banks in Indonesia selected from the Indonesian Stock Exchange from 2012 – 2021. This study adopts a model modified from previous studies (Ahmed et al. 1999; Anandarajan et al. 2003; Anandarajan et al. 2006; Leventis et al. 2011). Using the model, this study finds that Indonesian banks perform earnings management but do not perform capital management through loan loss provisions. Although IFRS 9 implementation increases loan loss provisions, it does not affect earnings and capital management practices.
DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INCREASE THE STOCK PRICE CRASH RISK? EVIDENCE FROM INDONESIA Soeprajitno, Raden Roro Widya Ningtyas; Setiawan, Zephyra Violetta; Na’im, Ainun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive relationship with the stock price crash risk. Empirically, this finding contributes to broadening the scope of CSR research, while the relationship described in CSR is in line with the stock prices crash risk. This study shows that corporate social responsibility reporting has another side, which can be explained by management tactics. Thus, this study provides a new, broader, picture related to the characteristics of corporate events in Indonesia, showing that CSR disclosure patterns can result from corporate management interventions.
THE RISK ASSOCIATED WITH THE ONE-PARTNER AUDIT TEAM SCENARIO: A PRELIMINARY STUDY Al-Adeem, Khalid R.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

An accounting firm may bear the risk associated with the partner supervising the engagement. This study aims to explore the dynamics within the audit engagement to illustrate the potential consequences of the partner's actions and decisions that extend beyond the firm. A synthesis of three theories, namely functional organization theory, the power of lower participants theory, and the third dimension of power theory, reveals the power distribution between the partner leading the audit engagement and other participating auditors. While the functional organization theory and the second and third dimensions of power theory suggest that the lead partner holds more power, the power of lower participants theory proposes that lower-level auditors can influence outcomes in conflicts. A web-based survey with 66 auditors was conducted to gather insights. While not all hypotheses find support in the data, the study uncovers interesting aspects of the auditor-partner relationship. These findings have significant implications for how audit engagements are organized and warrant further exploration. Auditors generally accept the partner's justifications regarding suspicious transactions and accounting treatments but refrain from sharing specific information. They believe in the importance of audit partners' awareness of gathered information. Although auditors do not fear repercussions when reporting wrongdoing, they tend not to report to local authorities. However, they endorse the idea of appointing a reviewing partner, quality assurance, or risk control role to mitigate errors in the audit process.
THE RELATIONSHIP BETWEEN BUREAUCRACY AND DEVELOPMENTS IN MANAGEMENT ACCOUNTING, 1700-2023: AN OVERVIEW Costa Oliveira, Helena; Craig, Russell; Rodrigues, Lúcia Lima
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded to a prevailing positive understanding of bureaucracy. In the modern period (1951 – 1980), theoretical elaborations of MA assimilated a post-bureaucratic posture. In the post-modern period (1981 – 1990), changes in MA practice partially mirrored ongoing criticism of bureaucracy. In the contemporary period (1991 – present), MA practices have reflected a more favorable disposition to the idea of bureaucracy.
DO CHARACTERISTICS OF BOARD AFFECT SUSTAINABLE FINANCE DISCLOSURE? EVIDENCE: ASEAN BANKING INDUSTRY Cakti, Reysvana Rukmana; Aryani, Y Anni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into the empirical understanding of sustainable finance disclosure, particularly within banking industry in ASEAN countries.
THE CLARITY OF BUSINESS MODELS IN INTEGRATED ACCOUNTING REPORTS Donleavy, Gabriel
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team comprising both students and faculty examined all submitted reports, coding the embedded models for their complexity and understandability. The ensuing analysis revealed three distinct clusters of models, categorized as simple, orthogonal, or spread. The decision usefulness of these models exhibited significant variation and demonstrated a clear association with their understandability. Given that South Africa is the sole country mandating integrated accounting, a distinctive expectation was formed. Reports from South African corporations were anticipated to exhibit a degree of isomorphism or clustering around a specific model to a notably greater extent than reports from other countries. However, contrary to expectations, no such clustering was identified. Furthermore, it was anticipated that students would more accurately code simple business models, given their inherent simplicity and ease of comprehension. This expectation found substantial support in the results. Finally, the study hypothesized that spread models would be more prone to being cluttered by extravagant claims, messianic declarations, and legitimation discourses compared to simple models. This hypothesis received confirmation through the study's findings.
UNRAVELING THE EFFECTS OF TRANSFER PRICING DOCUMENTATION REGULATION: INDONESIA’ EVIDENCE Dwi Saputra, Anggari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment group is observed when difference-in-difference is established. These findings show that such policy implementation can discourage taxpayers' tax avoidance behaviour. In light of these results, the Indonesian tax authority may consider taking several actions to improve the implementation of TP docs, such as amending summary of TP docs so that it contains more valuable information regarding taxpayer’s arm’s length principle application, requiring simple TP docs for taxpayers below the threshold, providing continuously providing assistance and capacity building to the taxpayers regarding appropriate TP docs preparation and arm’s length principle application.
THE EFFECT OF INNOVATION ON COMPANY PERFORMANCE WITH OWNERSHIP CONCENTRATION AS A MODERATING VARIABLE Faturachman, Dedy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of innovation on company performance.

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