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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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Transforming Accounting Education Through Educators Consciousness: A Theatrical Perspective Kamayanti, Ari
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11704

Abstract

AbstractObjective Study aims to portrait how changes in accounting education should start with ac-counting educators consciousness and how to trigger this consciousness.Design/methodology This study offers alternative perspective to enhance accounting education through educators consciousness. This study took place in ACURA that was established in May 1986 in Surabaya by a group of public state university lecturers. By employing a qualitative approach namely dramaturgical interventionism study in a private university, the changes of accounting lecturers consciousness were observed and presented.Results It is found that educators consciousness is necessary to change the course of accounting education to be geared for civilization. The most important trait that an accounting education has is a continuously critically conscious (3C) character. However, the critical consciousness is only part that will make up self consciousness.Research limitations/implications This findings could be transferrable to other institutions with similar context. This also opens up another door to further research, especially one that is applicative in nature.
Interactive Effects of Public Foreign Capital Inflows and Domestic Investment on Growth in an Emerging Market: The Case of Nigeria ikpesu, fredrick; Oke, Babatunde O
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i1.21023

Abstract

Do public capital inflows and domestic investment spur economic growth in the emerging market? To answer this question, this study investigated the effect of public capital inflows and domestic investment on growth in emerging markets and also the interactive effect of public foreign capital inflows and domestic investment growth in an emerging market, Nigeria between the period 1981 to 2017. The study used economic growth as the dependent variable, while public capital inflows (aid and foreign borrowing) and domestic investment as independent variables. In line with theories and empirical literature the following control variables (human capital, labour, inflation, and exchange) were also employed in the study. Findings from the study showed that foreign borrowing has an adverse effect on growth, whereas aid and domestic investment positively spur growth in Nigeria. The study outcome also showed that the interaction of foreign aid and domestic investment is positive and statistically significant an indication that the effect of foreign aid on growth depends on domestic investment. This, therefore, indicates a complementarity relationship between aid and domestic investment. Based on the study outcome, the government should attract more foreign aid into the country to increase the level of domestic investment and spur growth. The government needs to be cautious when using foreign borrowing to finance developmental projects. The terms and conditions including the rate of interest, principal repayment need to study carefully to avoid unnecessary burdens on the citizenry. It is also recommended that the borrowed fund should be tied to productive investment and not white elephant projects.
Comparing Performance Using Balance Scorecard Method: Evidence of Conventional vs Shariah Insurance Firms Nadirra, Trie; Syam BZ, Fazli; A. Djalil, Muslim
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.v3i3.16926

Abstract

Objective The purpose of this study is to evaluate and compare the overall company performance using the concept of Balance Scorecard at conventional insurance firm and its Syariah counterpart. This study took the case of an insurance company which have its conventional as well as Syariah branch namely PT AB Medan Branch and PT AB Syariah Aceh Branch.Design/methodology Sample in this study were employees and partners both from PT AB Medan Branch and PT AB Syariah Aceh Branch. Secondary data were derived from financial statements for 2 years period of 2018-2019.Results The results of the study showed that (1) when viewed from a financial perspective, PT AB Medan Branch is better than PT AB Aceh Branch; (2) when viewed from a non-financial perspective (customer satisfaction and learning growth), both PT AB Medan Branch and PT AB Syariah Aceh Branch show very good signs of satisfaction, namely the average value above 4; and (3) when viewed from a non-financial perspective (internal business processes) PT AB Medan Branch is better than PT AB Aceh Branch. This implies the different strength portrayed by conventional and shariah insurance firms indicating the areas that they can focus for improvement.
Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies Iriyadi, Iriyadi
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.v2i2.14631

Abstract

Objective The purpose of this study is to determine the role of the audit committee and the quality of external audits on the prevention of earnings management.Design/methodology The study was conducted using data from 34 winning and non-winning companies for Annual Report Awards (ARA) and Good Corporate Governance (GCG) Awards in 2008-2011, the period of the global economic crisis after the Enron and Worldcom cases in 2002 which triggered the strengthening of the role of the audit committee and external audit. Results This study found that two important components of the corporate governance structure; audit committee, and external audit, did not affect earnings management. However, by adding the Award control variable, it shows that there is a difference in the effect on earnings management between winners and non-award winners. It suggest that shareholders must continue to strengthen the role of the audit committee and external audit because earnings management is behavior and opportunity for management to deliberately change financial statements that are not easily proven except in very material quantities and over a period of several years. In addition, shareholders, creditors, and regulators should require company management to take part in ARA and GCG Award competitions.Research limitations/implications The limitation of this study is the small number of samples and the relatively short period of only two years.
Board Composition and Non-Performing Loans among Commercial Banks in Tanzania Budotela, George; Mmari, Goodluck; Towo, Nathaniel
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 banks NPLs and hence aid in lowering the banks 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.
Value at Risk of Sukuk Ijarah and Mudharabah in Indonesia Mutia, Evi; Rahmawaty, Rahmawaty; Afrianandra, Cut
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10751

Abstract

Objective Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk is popularly being used as a funding mechanism by the governments and corporations throughout the Muslim world and other countries. The aim of this study is to investigate risk structure of sukuk ijarah and mudharabah in Indonesia. Design/methodology This study using Value at Risk (VaR) framework with an independent model analysis of t-test samples. VaR is a method of assessing the risk that uses standard statistical techniques routinely used in other technical fields. Formally, VaR is the maximum loss over a target horizon such that there is a low, pre-specified probability that the actual loss will be larger. Samples of this study were 21 companies that issued sukuk ijarah and mudharabah listed on the Indonesia Stock Exchange.Results The results indicate that sukuk ijarah have a lower level of risk than sukuk mudharabah. By identifying the sukuk risk, it should enable stakeholders to address related funding issues.Keywords Islamic Finance, Sukuk, Ijarah, Mudharabah, Value At Risk
Determinants Of Cloud Accounting Adoption Intention: The T.O.E, D.O.I and T.A.M. Models Ouaadi, Ismail; El Haddad, Mohammed
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.21767

Abstract

Objective Nowadays, Cloud Computing is a necessity and more than a trend for all or-ganizations, given the sensitive nature of financial information. This paper aims to determine the factors that impact the adoption intention of Cloud Accounting.Design/methodology The approach adopted in this research is a quantitative method. It is based on a research model developed on the basis of three theoretical frameworks (TOE, DOI, and TAM) used to investigate the factors impacting the adoption intention of Cloud Ac-counting solutions by accounting professionals (with a total number of respondents of 96 and composed by chartered accountant, certified public accountant, and accountant).Results The results of this study show that some variables have an impact on the inten-tion to adopt Cloud Accounting, such as the purpose of usage, motivation, remote reporting, and size of the firm, while other variables have no influence such as professional category and flexibility.Limitation/Suggestion The major contributions of this work are: (1) The combina-tion of several theoretical frameworks; (2) The application in the field of organizational fi-nance which is very important in terms of business and sensitivity, and finally the highlight-ing of the factors leading to the adoption of Cloud Accounting.
IFRSs Adoption and its Influence on Financial Perfor-mance of Listed Consumer Goods Companies in Nigeria Balogun, Shittu Aliu; Abiodun, Sanyaolu Wasiu; Asamu, Job-Olatunji Kehinde
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.v2i1.13766

Abstract

AbstractObjective This study examined the effect of IFRS adoption on financial performance of Listed Consumer Goods Companies in Nigeria.Design/methodology The study selected 10 out of all the 28 Listed Consumer Goods Companies in Nigeria. Ex post facto research design was adopted and regression analysis through the aid of Eviews 9 was employed in analyzing the effect of IFRS adoption on performance of the selected listed companies.Results The findings revealed that IFRS adoption has significant positive effect on return on total asset, IFRS adoption has negative insignificant effect on interest coverage ratio, significant positive effect on basic earnings power ratio and that IFRS adoption has negative insignificant effect on leverage. Based on the findings, the study concluded that IFRS adoption has joint significant effect on Return on asset, on Basic earnings power and on Interest coverage while the reverse was the case for financial leverage.Research limitations/implications This study is limited in the context of consumer goods companies only. Future studies can extend the result of this study by investigating other industry in identifying the implication of IFRS adoption in their businesses.
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Gantino, Rilla; Ruswanti, Endang; Widodo, Agung Mulyo; Iskandar, Deni
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.v5i2.26514

Abstract

Objective This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
Antecedents of Perceived Organizational Support to Improve Organizational Commitment in the Public Sector Institutions Muchlish, Munawar
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.v3i2.17244

Abstract

Objective This study aims to examine the effect of organizational reward, procedural justice, and supervisor support as an antecedent variables of perceived organizational support in increasing organizational commitment as the ultimate dependent variable at the local government units in Serang City Government, Banten Province, Indonesia. Design/methodology This research is an empirical study using purposive sampling technique. Data was collected through surveys and the respondents are civil servants from local government unit of Serang City Government. Data analysis was performed with the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program.Results The results of this study provide empirical evidence that organizational reward, procedural justice, supervisor support perceived organizational support, and organizational commitment have a significant positive relationship. This results is consistent with similar studies in private sector.

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