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Journal of Accounting Research, Organization and Economics (JAROE)

JAROE
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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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E-Filing vs Non E-Filing: Taxpayers’ Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Ria Adhi Pramesti; Sukirman Sukirman; Icuk Rangga Bawono
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

Employees’ Perception on Corporate Social Responsibility Practices and Affective Commitment Nurulatika Ahmed; Nor Suziwana Tahir
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

AbstractObjective – This research aims to study the employee’s perception on CSR practices and affective commitment in public listed companies in the area of Klang Valley, Malaysia. There were four dimensions on CSR practices that might affect the employee’s affective commitment in the organization which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility. Design/methodology – This study used Likert-Scale questions in order to answer both dependent and independent variables. A set of questionnaire was distributed to the employees who works in public listed companies in Klang Valley area regardless of their industry as population of this study. The data were analyzed by using Statistical Package for the Social Sciences (SPSS). Results – The findings from this study reveal that there is significant relationship of the employee’s perception on four dimensions of CSR practices and affective commitment. More than that, between all the four dimensions of CSR practices, economic responsibilities are found as the main element in influencing the employee’s affective commitment in work. The findings also show that role of gender does not moderate any relationship between dependent variables and independent variables. Research limitations/implications – This research adds the information on the level of affective commitment towards employees’ perceptions in the public listed companies in Malaysia as theoretical part that focused on the CSR dimensions based on the Carroll ‘s Model which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility with gender as the moderating variable in the study. The empirical part of this study has assessed that the economic, legal, ethical and philanthropic responsibility that can affect the level of affective commitment towards the employees’ perceptions in the public listed companies in the Klang Valley.

A Framework for Climate Change Risk Management Practice and Performance of Financial Institutions in Saudi Arabia Masahina Sarabdeen
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Objective – Increasing intensity and severity of extreme weather events are threatening economic resilience and longer-term prosperity. Therefore, a framework for effective climate change risk management is required to manage the climatic challenges and preserve the long-term presence of financial institutions. The purpose of this paper is to design a conceptual framework for determining the level of climate change risk management (CCRM) practice, and understanding of CCRM. It also aims to identify CCRM valuation and analysis, and CCRM monitoring and regulating in financial institutions, particularly in Saudi Arabia’s finance organizations. It further aims to investigate the relationship between CCRM practice and financial performance.Design/methodology – The paper reviews and synthesises the relevant literature on climate change risks and management, and financial institutions. A conceptual framework for managing climate change risks is then developed and proposed in the paper.Results – Using this conceptual paper as a starting point for empirical research, we will examine CCRM practices among financial institutions. It is hoped to fill a knowledge and method gap.Research limitations/implications – The knowledge obtained from this study hopes to support the supervision of CCRM among the financial institutions and internal control system to meet the requirements of The Intergovernmental Panel on Climate Change to manage climate change risk in Saudi Arabia.Novelty/originality – In this study, the originality lies in the fact that previous studies have only examined financial practices among financial institutions. Studies on climate change risk management practice have not yet been carried out.

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin Jalaluddin; Juanda Juanda; Lia Utami
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.

The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia Hushaini Hasan; Fazli Syam BZ; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating variables. Design/methodology – This study uses 144 samples of respondents from middle to upper level managers in the fertilizer industry, i.e. subsidiaries of Pupuk Indonesia. Data collection is carried out by utilizing survey questionnaires. Data analysis is performed using Moderating Regression Analysis (MRA). Results – The findings indicate that budgetary control, characteristics of budgetary goal and knowledge of cost management influence managerial performance. Furthermore, characteristics of budgetary goal and knowledge of cost management was found to moderate the influence of budgetary control on managerial performance. Research limitations/implications – This study is only limited to the companies that are engaged in the fertilizer industry, hence its results cannot be used for the purpose of generalization. Apart from that, the characteristics of budgetary goals and knowledge of cost management variables in this study are only quasi moderator variables.

Insight on the Linkage between Foreign Direct Investment and Unemployment: Evidence from Nigerian Data Sunday Ojo Akinmulegun; Oludayo Elijah Adekunle
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

The menace of unemployment has continued to pose a great challenge to policy makers, practitioners and scholars in Nigeria. This is in spite of government’s diverse efforts at reducing unemployment. This study gave new insight into the short and long run effects of foreign direct investment on unemployment rate in Nigeria base on time series secondary data covering 1986 to 2018. The novelty of this study lies in using more rigorous technique of Autoregressive Distributed Lag-Bound co-integration approach to give new insight on the nexus between foreign direct investment and unemployment rate. Augmented Dickey–Fuller unit root test, Bound Co-integration test and Autoregressive Distributed Lag techniques were used for analysis. Base on findings, evidence of long run relationship was discovered between foreign direct investment and unemployment rate in Nigeria. The short and long run estimate suggested that foreign direct investment contributed significantly to the reduction of unemployment rate in Nigeria. The implication of these findings is that, foreign direct investment through assets expansion, technology, and knowledge diffusion generate employment opportunities thereby pushing unemployment rate trend downward in the economy.

Leadership Style, Intellectual Capital, Corporate Social Responsibility and Corporate Performance: A Comparative study between two Indonesian Industries Rilla Gantino; Endang Ruswanti; Taufiqur Rahman
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Objective – The purpose of this paper is to examine the effect of of leadership style, intellectual capital and corporate social responsibility on performanceDesign/methodology – Data was gathered from two sources. To assess the leadership style, questionnaires were distributed and filled by staff working in sample companies from both. Meanwhile, secondary data collected from financial statements from 2012 to 2018 of each company samples. This study uses census sampling method.Results – The results of this study demonstrated that leadership style has a negative influence on ROA, ROE and Sales Growth for both sector. The intellectual capital has a significant positive influence on ROA, ROE and Sales Growth. Furthermore, in the infrastructure, utilities, and transportation sector, the corporate social responsibility has a negative influence on ROA, a significant positive effect on ROE and not significant on sales growth. Meanwhile, the results from the companies in the basic industries and chemical sectors shows that corporate social responsibility has a negative influence on ROA, ROE and sales growth.Research limitations/implications – A study which compare companies from different industries is still limited. This study focuses on Basic Industry and Chemicals sector and the Infrastructure, Utilities and Transportation Sector in Indonesia, and it is possible that these results are only applicable to the these sector. More research is therefore needed to further understand the contribution of performance to other sectors.Practical Implication - The results are important for management policy development, for example, in terms of prescribing the competences of leadership to enhance firm performance

The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance Leny Suryanty; Mulia Saputra; Syukriy Abdullah
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of apparatus capability, the complete-ness of regulations, and the use of accounting information technology both simultaneous and partial on the financial management performance in SKPK Aceh Singkil, Indonesia.Design/methodology – The population and unit analysis are the District Work Unit (SKPK) in Aceh Singkil, Indonesia. Respondents comprise of Budget Users (PA-SKPK), SKPK Financial Administration Officials (PPK-SKPK), and Finance Subdivision Heads of 46 SKPK. Documentation technique was utilized and Multiple Linear Regression Analysis was used to test the hypotheses.Results – The results showed that apparatus capability, the completeness of regulations, and the use of accounting information technology simultaneous and partial affected the fi-nancial management performance in SKPK Aceh Singkil. This is a concern for SKPK to pay attention to these variables in improving management performance in Aceh Singkil Regency

Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action Indra Saputra; Etty Murwaningsari
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable. Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.

Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakki’s Trust in Zakat Agencies: A Conceptual Study Zulfikri Zulfikri; Salina Hj Kassim; Weni Hawariyuni
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

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.

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OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

Abstract

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ratna Mulyany

Contact Email jaroe@usk.ac.id

Phone +628116853545

Journal Mail Official jaroe@usk.ac.id

Editorial Address Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA