Journal of Accounting Research, Organization and Economics (JAROE)
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
Articles
299 Documents
<![CDATA[Effect of Bank-Specific Factors on Non-performing Loans Among Commercial Banks in Tanzania ]]>
<![CDATA[Budotela, George Thomas]]>;
<![CDATA[Mmarii, Goodluck]]>;
<![CDATA[Towo, Nathaniel]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i3.28702
<![CDATA[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.]]>
<![CDATA[Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information ]]>
<![CDATA[Fettry, Sylvia]]>;
<![CDATA[Djajadikerta, Hamfri]]>;
<![CDATA[Lusanjaya, Gery Raphael]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v1i1.10847
<![CDATA[Objective The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDBs role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB.Results The Indonesian RDBs quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs.Research limitations/implications The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.]]>
<![CDATA[The Meaning of Fairness in Government Financial Statements: A Phenomenology Study ]]>
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Indriasari, Rahayu]]>;
<![CDATA[Mayapada, Arung Gihna]]>;
<![CDATA[Djalil, Novita Muliyani]]>;
<![CDATA[Jurana, Jurana]]>;
<![CDATA[Parwati, Ni Made Suwitri]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i2.21025
<![CDATA[Objective This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public.Results The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the actions results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.]]>
<![CDATA[Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia ]]>
<![CDATA[Ali, Ahmad Syihan]]>;
<![CDATA[Fahlevi, Heru]]>;
<![CDATA[Saputra, Mulia]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i1.12866
<![CDATA[AbstractObjective This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, IndonesiaDesign/methodology This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction.Results The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City.Research limitations/implications This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.]]>
<![CDATA[The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh ]]>
<![CDATA[Putri, Cut Eka Rosnika]]>;
<![CDATA[Indriani, Mirna]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i2.22186
<![CDATA[Objective The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.]]>
<![CDATA[How Does Research in Sticky Cost Develop? A Review of Major Themes ]]>
<![CDATA[Priantana, Riha Dedi]]>;
<![CDATA[Sayuthi, Sayuthi]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i2.17003
<![CDATA[Objective This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology Literature review was conducted to describe sticky cost research. The sticky costs existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.]]>
<![CDATA[Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State ]]>
<![CDATA[Bako, Paul Matudi]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i2.18385
<![CDATA[Objective The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State. Particularly this study is aimed to ascertain the influence of corruption on individual tax avoidance and evasion in Nigeria, whether lack of transparency and accountability in public institutions influences individual tax avoidance and evasion in Nigeria, to examine the influence of tax system injustice on individual tax avoidance and evasion in Nigeria, and to evaluate the impact of tax system complexity on individual tax avoidance and evasion in Nigeria.Design/methodology This study adopts a survey research design with a sample size of 308 questionnaires administered and 230 questionnaires were collected which represents 75% response rate. Descriptive statistics like mean, standard deviation and percentages, inferential statistics like multiple regressions were used.Results It was found that corruption, lack of transparency and accountability, tax system injustice and tax system complexity all have a substantial impact on tax avoidance and evasion in Nigeria. Urgent step should be taken by public office holders in particular and government representatives in general to live above board when it comes to transparency and accountability. In addition, there should be zero tolerance for corruption within and outside the tax system; anyone found guilty of corruption should be made to face the wrath of the law. Conclusively, Nigeria government should make deliberate efforts to ensure the nations financial statement is published depicting our revenue as well as expenditure incurred regularly (monthly basis, quarterly or annually).Limitation/Suggestion This study concentrated on only four factors identified to have an influence on tax avoidance and evasion in Nigeria. It is also constrained to Wukari, Taraba State which is just one amongst the sixteen local governments in the State and as such may not be applicable to other local governments within and outside the State.]]>
<![CDATA[Do Financing and Investment Determine the Capital Market Reaction? Evidence from Listed Mining Companies in Indonesia ]]>
<![CDATA[Surahman, Bambang]]>;
<![CDATA[Khairani, Elisa]]>;
<![CDATA[Erna, Erna]]>;
<![CDATA[Erita, Erita]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i1.16439
<![CDATA[Objective The level of trust in the stocks market is one of the important factors to improve the companys image in facing the increasingly challenging global market. The stock markets trust can be analyzed by the business capital owned by its company. This research aims to analyze the influence of financing and investment on the dependent variables of capital reaction taking the samples of mining companies listed on the Indonesia Stock Exchange (IDX). This study also analyzes the responses in the ability of mining companies in the capital market. Design/methodology The associative approach has been used in this research and a descriptive research model has been utilized. This research is intended to examine the free effect of financing and investment on the dependent variable of the market reaction. The sample used in this study is saturated sampling. Samples of 32 companies out of 44 mining companies listed on the IDX were drawn for analysis purposes.Results This study found that DER financing and PER investment (price-earnings ratio) have no significant impact on capital market reaction TVA (trading volume activity) in listed mining companies in Indonesia. It can be concluded that increasing quality of mining companies in Indonesia are mostly not influenced by the power of DER and investment PER.]]>
<![CDATA[Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia ]]>
<![CDATA[Putriani, Tina]]>;
<![CDATA[Nurmayanti M, Poppy]]>;
<![CDATA[Mela, Nanda Fito]]>;
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Setiawan, Doddy]]>;
<![CDATA[Kurnia, Pipin]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v6i2.32678
<![CDATA[Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.]]>
<![CDATA[Ownership Concentration and Firm Performance in Indonesia ]]>
<![CDATA[Juanda, Juanda]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v1i2.11609
<![CDATA[AbstractObjective The study aim to investigate the effect of ownership concentration on the financial performance of firms listed in the Indonesian Stock Exchange from 2008 to 2012.Design/methodology Data for the study were collected from the Indonesia Stock Exchange on or prior to 2 January 2008 and remain listed until 31 December 2012. The population is 140 industrial and manufacturing companies listed on the Indonesia Stock Exchange. But, there are only 43 companies meet the sampling criteria. To investigate the influence of ownership concentration on firm performance in Indonesia, multiple linear regression method was performed.Results The results of this study is the ownership concentration positively and significantly influences firm performance in Indonesia and it acts as a substitute for shareholder protection.Research limitations/implications The samples are only collected from manufacturing industry and does not take into account the shareholder identity. It is quite possible that shareholder identity influences the relationship between ownership concentration and firm performance. Therefore, future researchers are advised to take into account the shareholder identity so that it becomes clear whether shareholder identity indeed has an effect on such relationship.]]>
