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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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Experience Quality, Satisfaction, and Behavioral Intention among the Visitors of Taman Tamadun Islam (TTI), Terengganu Azhar, Nor Hidayah; Mohd Anuar, Nor Asmalina
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.v2i3.15342

Abstract

Objective Islamic Heritage Park is one of the major exertions of tourism development and experiences as a central concept in tourism research. This study investigates the experience quality associated with Taman Tamadun Islam (TTI) in Terengganu, Malaysia which offers a combination of tourism activities. The purpose of this paper is to examine the relationship of experience quality, satisfaction, and behavioral intention among the visitors of TTI.Design/methodology A descriptive research was designed for this study to obtain appropriate data using the quantitative approach towards the visitors of TTI. A total of 368 usable questionnaires were analyzed using SPSS to examine the relationship between the variables.Results Based on the five dimensions of experience quality (architectural, information and education, facilities, quality of services, and activities), four of them except for the facilities were found to have positive effects on visitor satisfaction and behavioral intention. The results also revealed that satisfaction mediates the relationship between experience quality and behavioral intention in the heritage tourism with P value 0.005.Originality/Value This study discussed the theoretical and management implications of the findings. The suggested strategies in this study would diversify and boost the Terengganu tourism industry by targeting different groups of tourists. The findings of this study have also provided some practical information on the relationship of these variables and recommendations for the improvement of TTI to meet the needs of their visitors in the future.
Advancing Customary Village Development in Bali Through Community Participation: Do Village Government Roles Matters? Heryanda, Komang Krisna; Dharmayasa, I Putu Arya; Suwena, Kadek Rai; Irwansyah, M. Rudi
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.v6i1.32107

Abstract

Objective The provision of customary village funds in Bali can be viewed as a governmental initiative aimed at the preservation of cultural heritage. For the effective implementation of customary village development, it is imperative to involve the community directly and also acknowledge the role of the government.Methodology The research was conducted in the Province of Bali with 94 customary villages as research objects. The methodology employed for data collection involved the distribution of questionnaires to the leaders of customary villages. The data was subsequently processed using moderation regression analysis, supplemented by interviews to augment the information provided by the respondents.Results The study's findings indicate that the involvement of the community had a significant impact on the growth of conventional villages in Bali. The mobilisation of resources by the village government can potentially enhance the impact of community participation on the development of customary villages in Bali.Research limitations/implications This research only reveals the success of customary village development in terms of community and government participation. This research has the impact that it is necessary to pay attention to the development of traditional villages to maintain local wisdom so that harmonization in society can be realized.Novelty/Originality The originality of this research found that even though there is a separation of authority between the village government and customary village, the village government is still allowed to mobilize the community to be involved in the development of customary village so that environmental and cultural preservation can be achieved.
Islamic Finance and the Convergence towards International Financial Reporting Standards (IFRS): The State of Research Development Mulyany, Ratna; Ariffin, Noraini Mohd.
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.v1i1.10752

Abstract

Objective Extensive research has been undertaken in the area of accounting harmonization ever since the idea of harmonizing accounting standards and practices was probably initiated as early as 1930s. The transformation of International Accounting Standard Committee (IASC) into International Accounting Standard Board (IASB) in 2001, which refines the harmonization agenda into convergence initiative, has escalated the academic research devoted in this field. Nevertheless within the broad research theme of International accounting harmonization and convergence (IAHC), quite limited studies have looked at the issues of IAHC and linking it to the development of Islamic banking and finance. Not until recently where quite significant acknowledgement has been given on this issue especially by the industry community, the earlier development of research in IAHC has not sufficiently covered the interaction between IAHC and the Islamic financial industry. Departing from this context, this paper aims to review the development of research that particularly looked into the issues of IAHC in relation to the Islamic financial industry.Design/methodology This study was conducted based on rigorous literature review about the topic to identify gaps or inconsistencies in a body of knowledge.Results Research in IAHC has progressed over the time evidenced with the various topics that have been studied within this theme. Of the broad research theme within IAHC is its interaction with the growing Islamic financial industry. While the reviewed studies in this paper have provided preliminary path in identifying the challenges of IAHC in relation to the financial reporting of Islamic banks (IBs), however there is lacking studies that theoretically and practically examines areas of incompatibility which may prove to be obstacles to the IAHC process and other important elements such as to understand what could be the possible approach to be pursued by IBs within the overall objective of IAHC or IFRS convergence specifically. Most studies within this theme are notably descriptive in nature and few has utilized the empirical method in their analysis.Research limitations/implications This study is limited in its method of merely reviewing the literature. The use of other various methods may provide more meaningful findings. The result of this study nevertheless implies that further comprehensive research involving standard setters and regulators is viewed as an important future step in resolving the reporting issues for Islamic financial institutions. Given the unresolved dimensions between the adoption of IFRS and the application of Islamic financial activities, the issues examined in this study will continue to be highly relevant, as the Islamic financial industry expands further.Novelty/Originality A review of researches in IAHC with particular reference to the unique accounting requirements of Islamic financial entities is still limited thus this study perhaps has sketched a map of overall studies that have been performed and shed the light for future areas to be researched within this themeKeywords Islamic Finance, IFRS Convergence, Accounting Harmonization
Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era Dosinta, Nina Febriana; Astarani, Juanda
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.v4i3.22906

Abstract

AbstractObjective This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.
Corporate Social Responsibility and Earnings Management: Measurement Approach Review Kantudu, Aliyu Suleiman; Gololo, Ibrahim Aliyu
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.v3i2.17706

Abstract

Objective This study examines conceptually corporate social responsibility and earnings management measurement approach review. It reviews existing measurement approaches used in the empirical studies. Problems that led to lack of standardize measurement approach for both CSR and EM were identified and the solutions to the problems were highlighted.Design/methodology Explanatory research design was employed in the study to review measurements approach for the earnings management and corporate social responsibility used by previous empirical studies.Results The review of measurement approach reveals that up to today there is no standardized way to measure CSR and EM as studies normally select the method that suit their purpose. Some of the points of contention among scholars were lack of consensus on the best and standardized way to measure CSR, subjectivity and bias issue with regards to measurement, myriads of models for EM measurement and the voluntary nature of CSR activities and disclosure way. However, in order to address the contentious issues, this study, therefore recommends that relevant agencies should set up standardize way to measure CSR of different companies, on their part government and authorities concern should find way to standardized CSR reporting, makes CSR activities and disclosure mandatory for companies and separation of measurement approach for financial related business companies and non-financial related business companies should be done.
The Role of Internal Corporate Governance Mechanism in Accounting Conservatism Nur, Mardiani; Anugerah, Rita; Indrawati, Novita
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.v2i1.13792

Abstract

AbstractObjective This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017.Design/methodology Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis.Results The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism.Research limitations/implications This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables.
Effect of the Interaction between Audit Firm Size and Audit Quality on the Financial Performance of Listed Consumer Goods Companies in Nigeria Bakare, Taophic Olarewaju
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.v5i3.27194

Abstract

Objective The main objective of this study is to examine the effect of the interaction between audit firm size and audit quality on the financial performance of listed consumer goods companies in Nigeria.Design/methodology The sample used in this study are seventeen (17) listed consumer goods companies that merit the sampling techniques of the study for the period 2010-2020. The study used the GMM estimator techniques of data analysis.Results The results revealed that interaction of audit firm size and ACFE, and board size have positive and significant effect on the net profit margin as proxy for financial performance of listed consumer goods companies.Research Limitations/Implications The study is limited to consumer goods industries on Nigerian exchange group. Implication of this study is that it will improve the understanding of audit firm size and audit quality concept in practice at all levels of organization especially in the consumer goods companies environment where auditors and regulators when assessing the appropriateness of accounting policy choices, interest of stakeholders is highly consider. And thereby recommends that ethical standard should be encouraged by the regulatory agencies if not mandated as this will lead to improvement of audit quality.Novelty/Originality The originality of this research lies in the methodology of the study where previous studies only analyzed the data through standard econometric techniques such as OLS which do not provide unbiased estimates, due to the presence of the lagged dependent variable among the explanatory variables in which Generalized Method of Moments (GMM) used by this study addressed those issues. That makes this study a unique one and contribution to the body of knowledge
The Investigation of the Awareness of Implementing Blockchain Technology in Audit Trails among the Auditors Jayathilake, N. W. Deepashika; Seneviratne, S M Chaturika
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.v5i2.26587

Abstract

Objective - The purpose of this study is to investigate the awareness of implementing blockchain technology in audit trails among Sri Lankan auditors.Design/ methodology - Exploratory research is conducted to investigate the awareness among the auditors regarding the implementation of blockchain technology in the audit trails. A qualitative research approach is applied to collect data through semi-structured interviews with auditors employed in a leading audit firm in Sri Lanka.Results There is a relatively lack of awareness about blockchain technology among auditors in general, which could be a roadblock to blockchain implementation in audit trials in Sri Lanka. Since blockchain has demonstrated potential as a technology that can transform auditing processes, there is possibility to build an audit trail, although more study is needed in this sector to be successful. Regardless matter where blockchain and audit trails go in the future, the audit profession will undoubtedly be impacted; however, it is yet too early to predict how.Research limitations/ implications - This analysis has taken a restricted perspective by relying just on auditors at one audit firm in Sri Lanka. If the perspectives and information of various auditing firms had been included, the study would have had a lot more to explore and analyze.Novelty/ originality - This study contributes to the literature on blockchain technology in audit trials by documenting the existing knowledge of auditors. This will provide an in-depth comprehension of using blockchain technology in audit trials to clients, professionals, and overall society.
Electronic Word-of-Mouth (E-WOM), Brand Image and Consumer Purchase Intention on Healthcare Products Ahmad Tajuddin, Uwais Nor Rifhan; Abu Hassan, Lailatul Faizah; Othman, Abdul Kadir; Razak, Norfadzilah Abdul
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.16823

Abstract

Objective Malaysia is ranked sixth in the Asia Pacific region for obesity and diabetes and it is ranked the first among the Southeast Asian countries. Obesity and diabetes can cause serious non-communicable diseases such as heart disease and hypertension. Buying habit and eating habit are strongly correlated and these habits are very much influenced by the e-word-of-mouth (e-WOM). However, lack of studies in this aspect creates difficulties in making a consensus on the relationships between the variables concerned. The purpose of this study was to examine the relationship between e-WOM and consumer purchase intention among Malaysian dietary supplement products consumers. Design/methodology The brand image was introduced as a moderating variable between the e-WOM (quality, quantity and sender expertise) and customer purchase intention. The Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to analyse 213 usable sets of questionnaire.Results The results indicate that e-WOM quality, e-WOM quantity and senders expertise have significant relationship with consumer purchase intention. However, brand image had no moderating effect in the association between e-WOM quality, e-WOM quantity as well senders expertise and consumer purchase intention. This study provides new insights into the e-WOM field of study, which in turn affects consumer purchase intention.
Contractor Intention on Contractors All Risk Takaful Product in Malaysian Construction Industry Ibrahim, Mohd Azizi; Nor, Alias Mat; Hisham, Raja Rizal Iskandar Raja
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.v4i1.20252

Abstract

Objective Contractors All Risks (CAR) Takaful is completely different from CAR conventional insurance. CAR conventional insurance involves elements of usury (riba), gambling (maysir) and uncertainty (gharar) in their resources and operations which is prohibited by Shariah. This paper aims to investigate the relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality and role of agents with contractors intention in choosing CAR Takaful products based on theory of planned behaviour (TPB). In addition, this paper aims to address the most influential factors that affect contractors intention in choosing CAR Takaful products. Design/methodology Using primary data collection method, 421 questionnaires were distributed to target respondents comprising Bumiputera contractors in Malaysia except for Sabah and Sarawak, who are registered with CIDB from grade G1 to grade G7 and also a member of Persatuan Kontraktor Melayu Malaysia (PKMM). The data were analysed using Statistical Package for the Social Sciences (SPSS) software version 25. Results This study's results reveal a significant relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality, and role of agents with contractors intention in choosing CAR Takaful product. In addition, this research also verifies that attitude is the most important factor that affects contractors intention in choosing CAR Takaful products.Contribution This paper will bring significant benefits to the Takaful operators and Takaful agents in Malaysia to formulate additional strategies, policies and service quality to attract Bumiputera contractors to choose CAR Takaful product.

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