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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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The Effect of Village Officers Role, Village Officers Performance, and Monitoring System on the Accountability of Village Fund Management Humaira, Hisanah; Jalaluddin, Jalaluddin; Batara, Gamal
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.v5i1.23795

Abstract

This study aims (1) to examine the effect of village officers role on the accountability of village fund management, (2) to examine the effect of village officers performance on the accountability of village fund management, (3) to examine the effect of monitoring system on the accountability of village fund management, and (4) to examine the influence of village officers role, village officers performance, and monitoring system on the accountability of village fund management simultaneously. The population in this study consist of villages in Banda Aceh City, with total of 47 villages. The respondents are the village head, village secretary, and village finance officer who take parts in managing village funds, thus the total respondents are 141 respondents. Data are collected using questionnaires that was distributed directly to respondents from March to June 2021. The analytical method used is multiple linear regression with the SPSS v.25. The results show that the village officers rp;e, vilalge officers performance, and the monitoring system have a significant effect on the accountability of village fund management.
Cash Holding in Manufacturing Companies: A Study of Indonesia Musa, Ardani; Arfan, Muhammad; A, Nuraini
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.v3i3.17290

Abstract

Objective This study aims to examine the effect of company size, net working capital, and financial leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Design/methodology This study is a hypothesis testing research using secondary data in the form of the financial statements of the sampled companies. Its population includes manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2016. 87 companies were taken as samples according to predetermined criteria and 435 observations were made. To test the hypotheses, panel data regression analysis was used, where the fixed effect model (least square dummy variable-LSDV) was selected as the estimation model.Results The results show that (1) company size has no effect on cash holding in manufacturing companies for the 2012-2016 period, and (2) net working capital and financial leverage have a negative effect on cash holding in manufacturing companies in the 2012-2016 period. The results support the existing hypothesis and theories such as trade off theory, agency theory, and pecking order theory. In addition, the results of this study can be used as a reference for investors and creditors whose net working capital and financial leverage are important factors in assessing the cash holdings of manufacturing companies in Indonesia, so that they can be used as basic guidelines in making investment decisions and financing company activities. Furthermore, the results of this study are also useful for managers of manufacturing companies in Indonesia in determining the optimal level of cash holding in which it is necessary to consider two influencing factors: net working capital and financial leverage.
Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Karsam, Karsam; Ariyanto, Stefanus; Putro, Dian Permana
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.v2i2.14634

Abstract

Objective The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units.Design/methodology The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results.Results This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner. Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.
Encouraging Purchase Intention in TikTok Live Streaming: The Role of Live Streaming Shopping Attributes Chan, Syafruddin; Asni, Kurnia
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.
The Board Composition as an Explanatory Factor of the Capital Structure of Mexican Listed Companies Puente Esparza, Martha Luisa; Briano-Turrent, Guadalupe del Carmen; Garca-Estrada, Luis ngel
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.v1i1.11084

Abstract

Objective The objective of this study is to analyze the influence of the composition of the BD on the leverage level in companies listed on the Mexican Stock Exchange (MSE) in the materials and industrial sectors during the 2009-2013 period. Particularly, we study four dimensions of the board: size, independence, female presence and the COB-CEO duality.Design/methodology This study focused on the materials and industrial comprising about 50% of all listed companies on the Mexican Stock Exchange. The sample consists of 48 companies and 207 year-observations corresponding to the 2009-2013 period. Using a multiple regression analysis. This study is a pioneer in analyzing these variables in Mexico, since previous literature has focused on developed and Anglo-Saxon countries.Results The results show that size and independence of the board affect the leverage level. In addition, certain business characteristics such as the industrial sector, the companys age, profitability and size influence the leverage level in Mexican listed companies. The results provide practical evidence for those responsible for issuing policies and principles of corporate governance as well as for the companies under analysis.Research limitations There are several limitations in this study. In the first place, only two sectors of the companies listed in Mexico during the 2009-2013 period were analyzed. On the other hand, linear regression analysis was used, which does not solve the problems of causality between variables, however we did not count with enough observations. However, despite the limitations mentioned, the results are interesting in the case of Mexico. In addition, this study can be extended in the future for other sectors and extend the period of analysis, as well as include other Latin American countries to carry out comparative studies.Keywords Board of Directors, Leverage, Corporate Governance, Mexico
Awareness and Perception of Customers on Islamic Banking Products and Services: A Meta-Synthesis Jibril, Binta Tijjani; Hamid, Kabiru Tahir; Muhammad, Aliyu Dahiru; Rabiu, Warshu Tijjani
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.v4i3.20057

Abstract

Objective Islamic banking has emerged as a robust and sound banking system across the globe. Despite its increasing popularity, there is a dearth of awareness in both Muslim and Non-Muslim countries which slows the pace of development of the system. This paper, there-fore, reviews critically some empirical studies on awareness and perception of Islamic bank-ing products and services.Design/methodology The research involves review and synthesis of prior studies on customers awareness and perception of Islamic baking.Results The result of the review reveals that good awareness and perception of the public on Islamic banking products and services are critical to the development of Islamic banking and finance. The study concludes that significant progress has been made in Muslim and Non-Muslim countries with the potentials to dominate conventional banking shortly in some jurisdictions.Limitation/Suggestion Thus, the study recommends that operators and regulators of Islamic banks need to pay due attention to public awareness and perception with a view to enhancing patronage of the Islamic banking products and services and enabling the sector to effectively compete with its already well-established conventional counterpart.
Knowledge Management Practices of Universities in Bangladesh: Lecturers Perception Akter, Kaniz Marium; Banik, Subrata
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.v2i1.13767

Abstract

AbstractObjective Aim of this study is to focus on the knowledge management practices of universities in Bangladesh. The study attempts to identify the level of four knowledge management dimensions that includes knowledge discovery, knowledge accumulation, knowledge sharing, and knowledge application.Design/methodology A questionnaire survey was conducted to collect the primary data from 108 university lecturers in Bangladesh. The knowledge management practices of the universities in Bangladesh were recognized by utilizing a close-ended questionnaires that is adapted from the Becerra-Fernandez and Sabherwals Knowledge Management Process (2010).Results Results indicated that three knowledge management dimensions are moderately practiced by the Bangladeshi universities. However, knowledge accumulation was the dominant dimension in comparison with others, where knowledge sharing was the least dominant dimension of knowledge management.Research limitations/implications The study will facilitate the authorities of higher educational institutions to develop plans and strategies for practicing the knowledge management in the highest level. It is essential for creating a sound knowledge-based culture in the universities. Further research is recommended increasing the sample size and finding the impact of knowledge management on the organizational performance using SEM Model.
Individual Investors Risk Behaviour and Share Trading Frequency: Evidence from Dar es Salaam Stock Exchange Mwakabumbe, Christina Alfred; Temu, Sylvia; Kazungu, Isaac
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.
Lease Finance in Nigeria: Current Status, Challenges and Future Prospects Abdulkarim, Umar Farouk; Mohammed, L.; Musa-Mubi, A.
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.v3i2.17687

Abstract

Objective The Leasing industry in Nigeria is witnessing increased demand for assets under a given prevalence of rising domestic costs of purchase, shortage of foreign exchange for imports as well as persistent depreciation of the Naira. The objective of this paper is to analyze the current state of lease financing in Nigeria, the prospects and challenges with a view to assess the capacity of the industry to continue to provide this form of finance.Design/methodology The paper adopts an exploratory research design with references to publications, websites and research articles relevant to the subject matter. A number of relevant publications on leasing in Nigeria were duly explored.Results Our findings show that, the volume of lease finance has consistently grown over the last 14 years (2005-2018). Finance leases volume totaled 1.68 trillion naira in 2018 alone. Banks as market participants in the Nigerian lease industry finance other non-bank lessors while the non-bank lessors account for about 80% of lease transactions mostly to Micro, Small and Medium Scale Enterprises (MSMEs). Funding remains a major challenge restricting provision of leases to general supporting equipment and constraining leases of specialized assets (big-ticket leases). Prospects for lease finance obtain in terms of rising popularity of operating leases with lessors and lessees, attributable to the inherent mitigation against default risk. There is also potential for a growing customer base beyond MSMEs, with the influx of patronage by listed corporate firms especially those in the healthcare and education sectors. We identified financing partnerships, development of sound corporate governance practices, hastened inauguration of the Equipment Leasing Registration Authority and increased sensitization of potential leasehold product consumers on the benefits of lease finance, as critical success factors for the lease industry in Nigeria.
Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) Fuadi, Raida; Muhajir, Said Aulia; Linda, Linda; Adnan, Adnan
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.v5i1.17905

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Price Earnings Ratio, Dividend Yield, dan Debt to Equity Ratio terhadap Harga Saham Syariah baik secara simultan dan juga parsial. Pengujian dalam penelitian ini adalah pengujian hipotesis. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laman resmi Bursa Efek Indonesia dan laman resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Adapun metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah populasi sebanyak 399 dan sampel sebanyak 171 pada perusahaan yang terdaftar dalam Index Saham Syariah Indonesia di Bursa Efek Indonesia periode 2014 s.d. 2018. Hasil dari penelitian ini menunjukkan bahwa Price Earnings Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Dividend Yield secara parsial berpengaruh terhadap Harga Saham Syariah. Debt to Equity Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Price Earning Ratio, Dividend Yield, dan Debt to Equity Ratio secara simultan berpengaruh terhada Harga Saham Syariah.

Page 17 of 30 | Total Record : 299

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