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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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Islamic Securities Crowdfunding (I-SCF): A Potential Analysis of Sustainable Development Goals Based on Al-Maqashid Sharia’s Perspectives Fadhila Dhiyaul Wafa; Irni Sri Cahyanti; Muhsin Muhsin
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.v5i3.30705

Abstract

Objective –This research aims to analyze the potential of Islamic securities crowdfunding as an effort to create Sustainable Development Goals (SDGs) with an al-Maqashid Sharia perspective.Methodology –This research uses qualitative descriptive research methods to obtain a description or overview of the potential of I-SCF for the Sustainable Development Goals based on the perspective of Maqashid Sharia. It utilizes a literature study with a Maqashid Sharia perspective as the main reference.Results –Numerous studies show that sharia securities crowdfunding has the potential to strengthen MSME capital in the post-Covid-19 pandemic era, expand access to Islamic financial services for the community, create a profitable investment sector, and strengthen the halal industry. These potentials lead to the values of the purpose of Maqashid Sharia, which include the five main benefits (al-kulliyah al-khamsah).Research limitations –This research is limited to I-SCF in Indonesia hence subsequent studies may conduct further research on I-SCF in other countries for the purpose of comparisons. It also uses a quality-descriptive method hence future research may use quantitative analysis methods to provide a more specific picture of the influence on the SDGs.Implications - This research is important for the development and utilization of the potential of I-SCF in Indonesia. The study of Maqashid sharia on I-SCF shows that practically, I-SCF has maximum benefits for society without abandoning compliance with Islamic law.
Accrual Management in the Local Government Of Aceh: An Empirical Evidence Adnan Adnan; Syukriy Abdullah; Maulana Kamal
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32059

Abstract

Objective –The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology –This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results –The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications – This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality –The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.
Board Composition and Non-Performing Loans among Commercial Banks in Tanzania George Budotela; Goodluck Mmari; Nathaniel Towo
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.31822

Abstract

Objective – This paper investigates the effect of board composition on non-performing loans (NPLs) for a sample of 31 commercial banks in Tanzania.Design/methodology – A quantitative study methodology was employed using annual data covering the period of 2011-2020. The authors used a one-step generalised method of moments (GMM) approach to estimate the effect of board composition on the percentage growth of NPLs in Tanzania.Results – The paper concludes that the number of board members with financial expertise, the board size, the audit committee, and the presence of female directors significantly negatively impact the bank’s NPLs and hence aid in lowering the bank’s NPLs. In contrast, an increase in board size, lagged NPLs, credit committees, independent directors, board meetings, and advances in deposit ratio significantly increases the level of NPLs, which is consistent with the agency theory.Research Limitations/Implications – Inconsistencies in the reported variables from various databases during the study and afterwards, as well as a lack of data for some banks in specific years. Shareholders should actively establish good corporate governance in the commercial banks (CBs) they own to reduce NPLs at an acceptable rate of less than 5%. Also, the Central Banks of Tanzania should encourage CBs to implement effective corporate governance practices by enacting rules and regulations to reduce NPLs. To minimize loan losses, authorities should impose micro-prudential supervision on commercial banks’ lending behavior. Novelty/Originality – The paper includes bank size and ownership using a one-step difference and one-step system (GMM) approach to measure the effect, which is usually not the case with most studies.
Encouraging Purchase Intention in TikTok Live Streaming: The Role of Live Streaming Shopping Attributes Syafruddin Chan; Kurnia Asni
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.31196

Abstract

Objective –This study aims to delve into the factors that impact consumers' purchase intention when shopping on the platform, namely Live Streaming Shopping Attributes, Low Price Appeal, Trust in Sellers, and a Guarantee Return Policy as a moderating variable.Methodology –The research design includes a survey of 170 participants selected through purposive sampling and analyzed using PLS-SEM statistical analysis.Results –The results of this study show that Live Streaming Shopping Attributes and Low-Price Appeal significantly impact purchase intention, and that Guarantee Return Policy plays a significant role in moderating their effects. The findings of this study will provide valuable insights for companies and managers looking to increase purchase intention through live-streaming shopping.Novelty/Originality –This study breaks new ground by using the Guarantee Return Policy as a moderating variable, whereas prior studies have only explored it as a mediating factor.
Advancing Customary Village Development in Bali Through Community Participation: Do Village Government Roles Matters? Komang Krisna Heryanda; I Putu Arya Dharmayasa; Kadek Rai Suwena; M. Rudi Irwansyah
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32107

Abstract

Objective –The provision of customary village funds in Bali can be viewed as a governmental initiative aimed at the preservation of cultural heritage. For the effective implementation of customary village development, it is imperative to involve the community directly and also acknowledge the role of the government.Methodology –The research was conducted in the Province of Bali with 94 customary villages as research objects. The methodology employed for data collection involved the distribution of questionnaires to the leaders of customary villages. The data was subsequently processed using moderation regression analysis, supplemented by interviews to augment the information provided by the respondents.Results –The study's findings indicate that the involvement of the community had a significant impact on the growth of conventional villages in Bali. The mobilisation of resources by the village government can potentially enhance the impact of community participation on the development of customary villages in Bali.Research limitations/implications –This research only reveals the success of customary village development in terms of community and government participation. This research has the impact that it is necessary to pay attention to the development of traditional villages to maintain local wisdom so that harmonization in society can be realized.Novelty/Originality –The originality of this research found that even though there is a separation of authority between the village government and customary village, the village government is still allowed to mobilize the community to be involved in the development of customary village so that environmental and cultural preservation can be achieved.
The Demand for Subsidized Housing: A Case of Banda Aceh City, Indonesia B.S. Nazamuddin; Fadhillah Masri; F. Fitriyani
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.v5i3.31261

Abstract

Objective – The Indonesian government has introduced the Housing Financing Facility (FLPP) scheme. The subsidized housing scheme is intended to help low-income families improve their welfare. Understanding how mortgage subsidies affect the demand for new houses can provide a better understanding of how housing policy affects the number of people who afford to own homes, house prices, and other social welfare outcomes. This study investigated the effects of income, housing value, education and family size on the demand for subsidized housing in Banda Aceh.Design/methodology – The methodology used in this paper is multiple regression method which was collected from household data of 60 respondents from six sub-districts in Banda Aceh City, Indonesia.Results – The study found that only income and housing values were statistically significant in determining the demand for subsidized housing. Meanwhile, the purchase of subsidized housing does not depend on the size and education of the family. These findings suggest that households tend to buy larger size homes as incomes rise and seek to maximize their benefits from buying subsidized homes even at higher prices, which is proxied by the value of the home, since housing is considered a housing investment.Research limitations/implications – The policy implications of these findings are that governments should make predictions of future needs for subsidized housing based on income growth. The government should also accelerate affordable housing funding schemes, as the long-term economic growth impact of such policies is positive.
Exploring Undergraduate Students’ Perception of 4IR Digital Era at a Higher Education Institution in South Africa Siphiwe Cele; Anrusha Bhana; Walter Matli
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32046

Abstract

Objective –This study aims to explore undergraduate students’ perceptions and knowledge of 4IR in relation to their accounting curriculum and careers at HEIs in KwaZulu-Natal. The digital revolution is altering the way in which people and organizations work, as well as nearly every other aspect of human life. Furthermore, 4IR is re-writing society's fundamental rules, which highlights the need for this paper.Methodology –This study used a census approach to gather quantitative data from one of South Africa's HEIs, via an online questionnaire link created with the Microsoft Forms application. The study was conducted online with a total population of 257 exit-level students from the Diploma in Accounting programme, the population that   was targeted. The sample size was 172 out of 257 students, with a response rate of 66.9%.Results –The findings indicated that students' knowledge of 4IR is limited, with only 56.4% of students having an understanding of what big data, artificial intelligence and the Internet of Things (IoT) are.Research limitations/implications –There is a need to close the knowledge gap between Financial Accounting students’ knowledge of 4IR trends like big data, artificial intelligence (AI) and the Internet of Things (IoT) and curriculum content. The study's population was limited to exit-level students at one Higher Education Institution, hence the study's findings may not be generalizable to all HEIs.Novelty/Originality –The study’s novelty contributes to the growing body of research on how accounting technology can improve Financial Accounting education. The study provides an original perspective on the applicability of 4IR Accounting software systems and packages in a South African context, since most related studies were not conducted in South Africa. Furthermore, the study illustrates the importance of 4IR in the accounting curriculum.
Employee Involvement (EI) and Workforce Agility (WA): The Mediating Role of Psychological Empowerment (PE) Johannes Aldrin Timbuleng; Bernhard Tewal; Victor P. K. Lengkong; Irvan Trang; Greis M. Sendow
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32584

Abstract

Objective –This study has two goals: to investigate the impact of employee participation on WA, and to analyse how PE affects EI and WA at Universitas Katolik De La Salle Manado.Methodology –The sample consists of 110 lecturers from Universitas Katolik De La Salle Manado, with the study using EI, WA, and PE as the main variables for generating hypotheses to be tested via moderating regression analysis.Results –This study's results demonstrate that EI positively influences WA and is moderated by PE at Universitas Katolik De La Salle Manado.Research limitations/implications –This study suggests that Indonesian higher education institutions should prioritize EI and PA practices. This can be achieved through decision-making opportunities, training programs, autonomy, and employee recognition. The interaction between these factors does not significantly explain WA variance. Organizations should focus on individual implementations to maximize their impact. Further research is needed to explore other moderating variables and alternative models.Novelty/Originality –The study examines the relationship between EI, PE, and WA in Indonesian higher education institutions, expanding on previous research on these dimensions.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Shebrina Amellya; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks Irsyadillah Irsyadillah; Raihani Raihani; Zulfadhli Zulfadhli; Alhashmi Aboubaker Lasyoud
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32700

Abstract

Objective –The paper seeks to evaluate the perceptions and attitudes of individuals involved in the production of accounting textbooks about providing cultural pluralism in the textbooks.Methodology –This paper used semi-structured interviews with key actors of accounting textbook production, including translators, independent reviewers, adaptors, authors and commissioning editors. With one exception, all interviewees are also academics at universities. Results –The paper finds that accounting textbooks are cultural and political artifacts that reflect the the cultural, political, and ideological viewpoints of the powerful groups in the world. In other words, the textbook contents are the results of power domination. They have used accounting textbooks as powerful educational media to homogenise cultural and ethical values of accounting and accounting education to be solely based on Anglo-American capitalism. This has greatly affected the professionals involved in the textbook production. Therefore, it is not an urgent matter for them to incorporate diversity of perspectives into accounting textbooks used in Indonesia.Novelty/Originality –Although accounting research has explored the issues of accounting textbooks, such as the readability, price, selection, and use, studies that consider the political and cultural role of accounting textbooks especially from the perspective of individual involved in the textbook production are still scant. In particular, there is no research in Indonesia that presents the views of people who produce accounting textbooks regarding the content of their textbooks.

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