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Ratna Mulyany
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Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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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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An Empirical Analysis on COVID-19: Lockdown Impact on Nigerian Economy Safiyo, Hayatuddin Hamza; Mohammed, Ahmed Ibrahim; Jakada, Muhammad Bello; Kallah, Umar Musa; Mika'il, Bashir Usman
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 | DOI: 10.24815/jaroe.v3i3.17751

Abstract

Objective Objective of this study is to analyze the lockdown effect on economic activities in Nigeria as the lockdown response measure to COVID-19 pandemic claim to pose a serious and potentially long term socio-economic threat to individuals, households, businesses as well as public sectors in Nigeria.Design/methodology This study considered four regions in Nigeria (Northwest, North-Central, South-South and Southeast) and adopted a quantitative research approach which entails systematic evaluation of individuals behavior towards an unprecedented economic shock and their response to the manner in which the situation might unfolds by lifting the lockdown measure in Nigeria. This is achievable with a systematic random sample and a well-structured survey questionnaire. All these regions experienced the imposition of lockdown measure by their respective state authorities.Results The results indicated that most socio-economic challenges including job loss, increase social vices, rise in poverty level, fall in economic activities, as well as fall in the level of GDP faced by individuals was not a resultant of the lockdown. Consequently, authoritys inefficiency was also challenged in spite of their efforts to mitigate and control the emerging economic consequences faced by households during the lockdown periods.Recommendation - The study recommends that lifting of lockdown would be the best action for the government to take for socio-economic resilience. The study also revealed that both public and individuals need to establish democratic preferences, and trust on health professionals or experts. Further to this, government should decide on effective measures needed to contain the continuous spread of the virus especially through development of research based and healthcare institutions.
Evaluating Efficiency of Waqf Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) Misbahrudin, Nor Tasik
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 | DOI: 10.24815/jaroe.v2i2.14430

Abstract

Waqf is a voluntary charity that cannot be disposed of and the ownership cannot be transferred once it is declared as waqf assets. Waqf institutions play an important role in helping the development of Muslims ummah through wealth distribution. State Islamic Religious Councils (SIRCs) in Malaysia are the sole trustee that manage and develop waqf assets. Based on selected input and output, the intermediary approach assumes that cash waqf received as output while total expenditure of SIRCs as input. Under this approach SIRCs act as intermediary between waqif (giver) and beneficiaries. Thus, this paper attempts to analyze the efficiency of waqf institutions in Malaysia by using Data Envelopment Analysis (DEA) method under output-orientation using Variable Return to Scale (VRS) assumptions. Four SIRCs were selected as decision making units (DMU) for the period of 2011 to 2015. The result indicates that changes in average technical efficiency for every year is contributed by both pure technical and scale. However, inefficiency of Malaysian waqf institutions is mostly contributed by pure technical efficiency aspects rather than scale. 2012 showed the highest average technical efficiency with 73.9% as most of the institutions operated in optimum level of input to produce output. Thus, the result suggests that both technical and scale efficiency should be improved to achieve the most efficient and productive level of performance in order to fulfill objectives of the institutions as an intermediary between waqif and beneficiaries.
Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market? Bachtiar, Muchamad Izaaz Hannun; Firmansyah, Amrie
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 companys 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
Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakkis Trust in Zakat Agencies: A Conceptual Study Zulfikri, Zulfikri; Hj Kassim, Salina; Hawariyuni, Weni
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 | DOI: 10.24815/jaroe.v4i2.20467

Abstract

Objective This study proposes a conceptual framework of Zakat based management model using blockchain technology with its transparent, secure, auditable, and efficient system in order to enhance the trust in zakat agencies.Design/methodology This study is based on literature and theoretical reviews. This study took BAZNAS as the model of the Indonesian zakat agency to use Blockchain-based zakat payment on which zakat payers can track the fund allocated to the beneficiaries directly.Results This research demonstrates the importance of Blockchain and smart contract technologies in zakat management by developing a model that combines zakat management agencies with the components of Blockchain and smart contract technologies.Research limitations/implications The proposed model can contribute to the sustainability and efficiency of zakat agencies and is in line with the poverty eradication effort in Indonesia.
Performance Measurement Using Development Ladder Assessment and Health Indicators: Study of Co-operatives Ibrahim, Ridwan; Deiriadi, Donni; Fahlevi, Heru
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.11860

Abstract

AbstractObjective This study aimed to analyze the performance of co-operative using two different performance management measures, Development Ladder Assessment (DLA 2009 version) and co-operative health indicator (CHI).Design/methodology The sample of this study is 10 co-operatives operated in Aceh, Indonesia. Data was collected from secondary and primary sources. The secondary data is obtained from financial reports and annual meeting reports of 2014 and 2016, while primary data was collected from questionnaires with management and supervisory board of the co-operatives. The data was analyzed using a comparative and descriptive statistical approach.Results This study found that both performance methods produced different results. Some co-operatives attain rank A in DLA approach, but no co-operatives are categorized as rank A within CHI measure. Additionally, DLA is more informative for the supervisory board in measuring co-operative performance than CHI.
Does Family Commitment Affect Female Leadership and Productivity? Evidence from a University in Manado Lucia, Roosalina Hera; Kawatak, Steven Yones; Tewal, Bernhard; Nelwan, Olivia Syanne
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.25896

Abstract

AbstractObjective This study has two objectives. Firstly, it is done to determine the influence of female leadership on productivity. Secondly, this study also aims to find out about the impact of family commitment towards the influence of female leadership on productivity at Universitas Katolik De La Salle Manado.Design/methodology The sample consists of 53 female employees (Lecturers and Staff) at Universitas Katolik De La Salle Manado. This study uses Moderating Regression Analysis to test the hypotheses developed from three different variables, namely female leadership, productivity, and family commitment. Data are analyzed by using Statistical Package for the Social Sciences (SPSS) version 25.Results The results of this study reveal that female leadership have a positive and significant effect on productivity, however, there is no proves found that family commitment moderates the influence of women's leadership on work productivity at Universitas Katolik De La Salle Manado.
What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia Juniantika, Dhita Aira; Hapsari, Dini Wahjoe
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17235

Abstract

Objective This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.
Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Ulfida, Deafatunnizwa; Nadirsyah, Nadirsyah; Ibrahim, Ridwan
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 | DOI: 10.24815/jaroe.v4i1.20831

Abstract

Objective This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression.Results This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices.Contribution this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.
The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City Hasibuan, Fadhil Robih Zakwan; Indayani, Indayani
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.14848

Abstract

Objective This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.
Intellectual Capital and Firm Performance: Value-Added Intellectual Coefficient Ahmed, Znar Nahro; Hussin, Muhammad Rosni Amir
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32701

Abstract

Objective This article is concerned with the influence of IC and understanding the vital success factor of the components on firm performance. This study aims to deliver a complete review of existing evidence related to the effect of IC on firm performance.Methodology A review of the literature was conducted based on the five components of intellectual capital: human capital, structural capital, capital employed, relational capital, and innovation capital. Using electronic searches in three databases (Emerald, Web of Science, and Scopus) and keywords to identify relevant studies, 48 published studies are identified from 2010-2020.Results The results indicated that research focusing on IC and its impact on company performance has gained growing interest within scholarly works over recent decades. Furthermore, a steadier rise in interest can be observed from 2017 onwards, reaching its peak in 2019 with a 50% acceleration in the publication rate compared to the preceding year. In addition, the widely accepted method is the value-added intellectual coefficient approach without any modification or extension. Moreover, out of reviewed (48) studies only (12) of them utilized an adjusted VAIC model.Novelty/Originality This paper contributes to IC literature by providing a unique review of the IC and firm performance field of research.

Page 13 of 30 | Total Record : 299

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