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Ratna Mulyany
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Journal of Accounting Research, Organization and Economics (JAROE)
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 26211041     DOI : https://jurnal.usk.ac.id/JAROE/article/view/21767
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE include, but not limited to the following fields: Financial Accounting Management accounting Accounting information system Public sector accounting Auditing International accounting Behavioral accounting Capital market Business management Marketing Organizational behavior Strategic management Public finance Economics International trade Islamic banking and finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 299 Documents
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Factors Influencing the Adoption of Mobile Payment Method among Generation Z: the Extended UTAUT Approach Triasesiarta nur; Rosinta Ria Panggabean
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.385 KB) | DOI: 10.24815/jaroe.v4i1.19644

Abstract

Objective– Rapid advances in financial technology have tremendously changed both the way of life and the way of doing business over recent decades. The ubiquitous usage of the internet is fostering new forms of enterprise. Mobile payment is a new way to conveniently and effectively conduct financial transactions through digital platforms. This study analyzes the factors influencing the adoption of mobile payments as a method of payment utilized by Generation Z. Generation Z represents the successor of the generation of our society and the generation that interacts the most with internet technology. Design/methodology– Using the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study sampled 100 respondents of Generation Z from Jakarta and surrounding areas (JABODETABEK) and further analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM).  Results – The results show that factors relating to Performance Expectancy, Social Influences, Facilitating Condition, Perceived Enjoyment, and Trust significantly affect the Behavioral Intention to use mobile payments to conduct online transactions. Effort Expectancy shows no significant effect. Contribution – This study provided the evidence about the factors influencing the Generation Z’s intention behavior to adopt mobile payment technology as a tool in online purchasing, using the extended UTAUT model. This stems from extended UTAUT and applies it to explore how the Behavioral Intention of Generation Z in adopting mobile payment technology.
Assessing Model of Financial Satisfaction Predictors: the Mediating Effect of Financial Risk Tolerance and Financial Behavior Yuliani Yuliani; Taufik Taufik; Mukhtaruddin Mukhtaruddin; Nyimas Dewi Murnila Saputri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.794 KB) | DOI: 10.24815/jaroe.v4i2.20150

Abstract

Objective – This study aims to prove empirically about the prediction of financial satisfaction models based on financial knowledge and socio-economic factors of finance by taking into account financial risk tolerance and financial behavior. Design/methodology – The primary data source in the form of a questionnaire and non-probability purposive sampling technique were used with 107 responses collected during July-August 2020. The unit of analysis was an individual, namely the people in Palembang City in the age range of 20-55 years. Data analysis comprise of descriptive statistics index number method and inferential statistics SEM method by converting ordinal data into intervals. Results – It was found that direct financial knowledge, socio-economic financial had not significant on financial risk tolerance. Financial knowledge, socio economic financial significantly and positively influence financial behavior. Furthermore, direct financial knowledge, socio-economic financial, financial risk tolerance, financial behavior had a significant positive effect on financial satisfaction. The indirect effect found that finance risk tolerance is not a mediation of the influence of financial knowledge and socio-economic financial on financial satisfaction. The indirect effect of financial behavior on the influence of financial knowledge and financial socio-economic were significant. Limitation/Suggestion – This study implies that the role of financial behavior as a partial mediation on the relationship between financial knowledge and financial satisfaction. The role of perfect mediation itself is for socio-economic financial relationships and financial satisfaction.
Impact of Monetary Policy on Bank Credit in Nigeria Alade Ayodeji Ademokoya; Mubaraq Sanni; Lukman Adebayo Oke; Segun Abogun
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.625 KB) | DOI: 10.24815/jaroe.v3i3.17879

Abstract

Objective – The aim of this study is to examine the impact of monetary policy on credit creation ability of banks in Nigeria. Specifically, it investigates the impact of monetary policy rate, money supply, liquidity ratio, and change in maximum lending rate on bank credit in Nigeria. Design/methodology – A monthly time series data from 2007-2019 were sourced from the Central Bank’s of Nigeria statistical bulletin. The sourced data was subjected to multiple regression analysis using the fully modified ordinary least square regression to estimate the parameters of the model. Results – Findings reveal that money supply significantly and positively influence bank credit in Nigeria; while liquidity ratio significantly but negatively influence bank credit in Nigeria. On the contrary, monetary policy rate and maximum lending rate were found not to significantly affect bank credit in the case of Nigeria.Policy Recommendation - Study therefore, recommend that monetary authorities especially, the Central Bank of Nigeria should pay more attention to lowering the liquidity ratio while increasing money supply in order to engender banks credit creation ability and further stimulate the Nigerian economy for growth.
The Influence of Regional Revenue, Balancing Funds, Special Autonomic Funds, and Economic Growth on Capital Expenditures Allocation Eva Jumiati; Mirna Indriani; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.405 KB) | DOI: 10.24815/jaroe.v2i2.14317

Abstract

Objective – This study aims to examine the effect of Regional Revenue, Balancing Funds, Special Autonomy Funds, and Economic Growth on the Allocation of Capital Expenditures in Regencies / Cities in Aceh for the period 2013-2017. Design/methodology – This type of research is quantitative, the population of this study is all districts/cities in Aceh in 2013-2017, amounting to 23 local governments consisting of 18 district governments and 5 city governments. The unit of analysis of this research is the Realization Report of the Revenue and Expenditure Budget (LRA-APBK) in Aceh for the 2013-2017 Period which has been audited by the Financial Supervisory Agency (BPK) and Gross Regional Domestic Product (PDRB) data. Results – The results of the study show that both jointly and separately, regional own-source revenues, balancing funds, special autonomy funds, and economic growth have an effect on the allocation of capital expenditures in districts/cities in Aceh for the period 2013-2017. Originality/Value – Discussion related to the influence of special autonomy funds on capital expenditure is limited research, so it is deemed necessary to do as additional insight and reference of research results.
Effect of the Interaction between Audit Firm Size and Audit Quality on the Financial Performance of Listed Consumer Goods Companies in Nigeria Taophic Olarewaju Bakare
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.27194

Abstract

Objective – The main objective of this study is to examine the effect of the interaction between audit firm size and audit quality on the financial performance of listed consumer goods companies in Nigeria.Design/methodology – The sample used in this study are seventeen (17) listed consumer goods companies that merit the sampling techniques of the study for the period 2010-2020. The study used the GMM estimator techniques of data analysis.Results – The results revealed that interaction of audit firm size and ACFE, and board size have positive and significant effect on the net profit margin as proxy for financial performance of listed consumer goods companies.Research Limitations/Implications – The study is limited to consumer goods industries on Nigerian exchange group. Implication of this study is that it will improve the understanding of audit firm size and audit quality concept in practice at all levels of organization especially in the consumer goods companies’ environment where auditors and regulators when assessing the appropriateness of accounting policy choices, interest of stakeholders is highly consider. And thereby recommends that ethical standard should be encouraged by the regulatory agencies if not mandated as this will lead to improvement of audit quality.Novelty/Originality – The originality of this research lies in the methodology of the study where previous studies only analyzed the data through standard econometric techniques such as OLS which do not provide unbiased estimates, due to the presence of the lagged dependent variable among the explanatory variables in which Generalized Method of Moments (GMM) used by this study addressed those issues. That makes this study a unique one and contribution to the body of knowledge
Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Rizki Putri Nurita Fonna; Yossi Diantimala; Riha Dedi Priantana
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30592

Abstract

Objective – This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors– profitability, company size, leverage, and liquidity–are selected as control variables.Design/methodology – The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results – The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications – This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality – This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways
Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market? Muchamad Izaaz Hannun Bachtiar; Amrie Firmansyah
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30652

Abstract

Objective – This study investigates the association between market competition, customer concentration, corporate diversification, and earnings quality and the role of integrated reporting in moderating these effects within Indonesia's emerging economy.Design/methodology – This study employs secondary data from the company’s annual reports and financial statements available at www.idx.co.id and the company website. The sample used in this study is 121 manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020, which were selected through the purposive sampling method so that 605 observations were obtained. This study engages two-panel data regression models.Results – The results suggest that market competition is negatively associated with earnings quality, while customer concentration and corporate diversification are not associated with earnings quality. Furthermore, integrated reporting strengthens the negative effect of corporate diversification on earnings quality. Meanwhile, integrated reporting fails to moderate the impact of market competition and customer concentration on earnings quality.Research limitations/implications – Measuring the integrated reporting index score based on the company's annual report, which follows the proxy adopted from the IR reporting framework. No other party has been able to confirm the index results, so the assessment is subjective.Novelty/Originality – This study combines the three variables in the context of a company's competitive strategy, which has rarely been conducted, especially in Indonesia. Also, this study employs different proxies, such as the customer concentration proxy referring to Abbasi (2020), Crawford et al. (2020), Deng and Yan (2019), and Kim (2021), in contrast to Aryotama and Firmansyah (2019) who tested tax aggressiveness in Indonesia
Individual Investors’ Risk Behaviour and Share Trading Frequency: Evidence from Dar es Salaam Stock Exchange Christina Alfred Mwakabumbe; Sylvia Temu; Isaac Kazungu
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.26811

Abstract

Objective – This paper examines the risk behaviour of individual investors in the Dar es Salaam Stock Exchange (DSE), Tanzania. Furthermore, it aims to analyse how risk behaviour variables influence individuals' trading frequency of shares at the DSE.Design/methodology –The study uses cross-section data from a structured questionnaire distributed to 200 individual investors selected with a snowball sampling procedure. It further used descriptive statistics and multinomial logistic regression (MLR) to analyse the risk behaviour of individual investors and their impact on share trading frequency.Results – The study reveals that share prices, investment experience, and amount of funds invested depict the risk aversion behaviour of individual investors and thus influence their share trading frequency at DSE. However, individuals’ risk perception did not significantly influence share trading frequency.Research limitations/implications –The study used individual investors to assess risk behaviour in trading frequency. However, individuals have limited risk awareness and analysis knowledge and use brokers and financial analysts.Novelty/Originality –Individual investors' risk behaviour in relation to share trading at DSE received attention for the first time in this paper. The study proposes to DSE improve policies and training programs relating to individuals trading and risk management to stimulate active share trading among individual participants in exchange for improved liquidity and contribution to economic growth.
Effect of Bank-Specific Factors on Non-performing Loans Among Commercial Banks in Tanzania George Thomas Budotela; Goodluck Mmarii; Nathaniel Towo
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.28702

Abstract

Objective –This paper examines the effect of bank-specific factors on non-performing loans in Tanzanian commercial banks (CBs).Design/methodology – Using annual data covering the period of 2011 -2020, a quantitative study methodology was employed. The authors used a one-step generalised method of moments (GMM) approach to estimate the effect of bank-specific factors on the percentage growth of NPLs in Tanzania.Results – According to the findings, increased return on assets, bank operating efficiency, income diversification, loan to-asset ratio in CBs reduces NPLs. In contrast, an increase in the deposit-to-asset ratio, capital adequacy, and age significantly increases the level of NPLs, which is consistent with the adverse selection theory. Conversely, decreased lag NPLs and raised bank operating efficiency will reduce the current year's NPL rate and vice versa.Research limitations/implications – Commercial banks should reduce the risk of defaulting borrowers by adjusting the contractual terms to the anticipated average quality of their applications. In addition, small banks should strive to maintain management efficiency to increase their profitability. Authorities should impose micro-prudential supervision on commercial banks' lending behaviour to reduce the number of NPLs.Novelty/Originality – The paper includes bank size (large and small banks) using both a one-step difference and a one-step system approach to measure the effect of bank-specific factors, which is usually not the case with most studies.
The Role of Corporate Governance in Corporate Human Development Disclosures Nina Febriana Dosinta; Fariastuti Djafar; Nella Yantiana
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective – The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology – This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results – This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications – The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development. Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.

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