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[Analysis of the Effectiveness of Barista Interpersonal Communication (Case Study at Siliwangi Coffee Shop, Bandung) ]]>
<![CDATA[Ahmadi, Farhan]]>;
<![CDATA[Destiwati, Rita]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i3.15226
<![CDATA[Objective This study aims to analyze the effectiveness of interpersonal communication in selected coffee shops in Siliwangi, Bandung, Indonesia. This study is drawn on the phenomenon of the importance of baristas having effective interpersonal communication skills in line with the recent growth of coffee shops.Design/methodology To explain the social reality that occurs naturally in Kedai Kopi Siliwangi this study utilizes descriptive qualitative methods to describe the role of interpersonal communication that occurs between baristas and customers in increasing customer loyalty.Results In general interpersonal communication has been carried out effectively and is able to change the attitudes and behavior of customers. Barista of Kedai Kopi Siliwangi has mostly fulfilled the five aspects of the effectiveness of interpersonal communication, except that the aspect of empathy is still not optimal.Limitation/Suggestion This study may be limited in covering more comprehensive aspects of communication strategies. Future studies are hence suggested to embark research on effective management and communication strategies, both verbal and digital visual in the coffee shop. These themes can complement the viewpoints and expectations of the community towards the growing coffee shop.]]>
<![CDATA[Employee Involvement (EI) and Workforce Agility (WA): The Mediating Role of Psychological Empowerment (PE) ]]>
<![CDATA[Timbuleng, Johannes Aldrin]]>;
<![CDATA[Tewal, Bernhard]]>;
<![CDATA[Lengkong, Victor P. K.]]>;
<![CDATA[Trang, Irvan]]>;
<![CDATA[Sendow, Greis M.]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v6i1.32584
<![CDATA[Objective This study has two goals: to investigate the impact of employee participation on WA, and to analyse how PE affects EI and WA at Universitas Katolik De La Salle Manado.Methodology The sample consists of 110 lecturers from Universitas Katolik De La Salle Manado, with the study using EI, WA, and PE as the main variables for generating hypotheses to be tested via moderating regression analysis.Results This study's results demonstrate that EI positively influences WA and is moderated by PE at Universitas Katolik De La Salle Manado.Research limitations/implications This study suggests that Indonesian higher education institutions should prioritize EI and PA practices. This can be achieved through decision-making opportunities, training programs, autonomy, and employee recognition. The interaction between these factors does not significantly explain WA variance. Organizations should focus on individual implementations to maximize their impact. Further research is needed to explore other moderating variables and alternative models.Novelty/Originality The study examines the relationship between EI, PE, and WA in Indonesian higher education institutions, expanding on previous research on these dimensions.]]>
<![CDATA[A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District Indonesia ]]>
<![CDATA[Bustaman, Bustaman]]>;
<![CDATA[Amalia, Erlisa]]>;
<![CDATA[Jalaluddin, Jalaluddin]]>
<![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.v1i2.11675
<![CDATA[AbstractObjective This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014.Design/methodology This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis. Results The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.]]>
<![CDATA[City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia ]]>
<![CDATA[Ruzan, Muhammad Geubrika]]>;
<![CDATA[Abdullah, Syukriy]]>;
<![CDATA[Darwanis, Darwanis]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i3.17595
<![CDATA[Objective This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.Design/methodology This study is qualitative approach, by collecting data through interviews officials and members of the Gampongs People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.Results The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.Research Limitation/Implications The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.Novelty/Originality The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.]]>
<![CDATA[Determinants of Takaful Patronage Among Entrepreneurs in Sabon Gari Market, Kano State, Nigeria ]]>
<![CDATA[sulaiman, Sagir muhammad]]>;
<![CDATA[Dandago, Abba Abdulhamid]]>;
<![CDATA[Muhammad, Muhammad Abdulaziz]]>;
<![CDATA[Sabiu, Tasiu Tijjani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i3.17757
<![CDATA[Objective This paper examined the determinants of Takaful patronage among the entrepreneurs in Sabon Gari market of Kano metropolis, Nigeria.Design/methodology The paper adopted survey research approach through the use of questionnaire. Respondents were selected using a purposive sampling technique. Multivariate regression was adopted to test the hypothesized model of the study using variance-based SEM. The data was analyzed using Smart-PLS 3.Results The results show that religiosity, trust and confidence and awareness most often positive and are found to significantly influence patronage of Takaful services at significant level of 0.05 while the three explanatory variables were able to explain 58% variation in the dependent variable.]]>
<![CDATA[Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange ]]>
<![CDATA[Saputra, Ryanda]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14318
<![CDATA[Objective This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis.Results The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance.Research limitations/implications The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.]]>
<![CDATA[The Demand for Subsidized Housing: A Case of Banda Aceh City, Indonesia ]]>
<![CDATA[Nazamuddin, B.S.]]>;
<![CDATA[Masri, Fadhillah]]>;
<![CDATA[Fitriyani, F.]]>
<![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.v5i3.31261
<![CDATA[Objective The Indonesian government has introduced the Housing Financing Facility (FLPP) scheme. The subsidized housing scheme is intended to help low-income families improve their welfare. Understanding how mortgage subsidies affect the demand for new houses can provide a better understanding of how housing policy affects the number of people who afford to own homes, house prices, and other social welfare outcomes. This study investigated the effects of income, housing value, education and family size on the demand for subsidized housing in Banda Aceh.Design/methodology The methodology used in this paper is multiple regression method which was collected from household data of 60 respondents from six sub-districts in Banda Aceh City, Indonesia.Results The study found that only income and housing values were statistically significant in determining the demand for subsidized housing. Meanwhile, the purchase of subsidized housing does not depend on the size and education of the family. These findings suggest that households tend to buy larger size homes as incomes rise and seek to maximize their benefits from buying subsidized homes even at higher prices, which is proxied by the value of the home, since housing is considered a housing investment.Research limitations/implications The policy implications of these findings are that governments should make predictions of future needs for subsidized housing based on income growth. The government should also accelerate affordable housing funding schemes, as the long-term economic growth impact of such policies is positive.]]>
<![CDATA[Design and Development of Credit Scoring Model for Conventional Banks for Individual Borrowing Case Study on PT BPR Sungai Puar District Agam ]]>
<![CDATA[Hendriadi, Rio]]>;
<![CDATA[Putri, Anne]]>;
<![CDATA[Amelia, Dona]]>;
<![CDATA[Syafrina, Rany]]>
<![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.v1i1.10749
<![CDATA[Objective This research is conducted to design and to develop credit scoring model on conventional bank in order to determine individual loan, the research takes place in PT BPR Sungai Puar, Kabupaten Agam. This model tries to evaluate the credit risk of BPR Sungai Puar.Design/methodology The data are considered as secondary sources as they are taken from BPR Sungai Puar database by classifying them into two analysis tools including discriminant analysis and logistic regression.Results The resuts are presentes inform of model and credit scoring perfection on PT BPR Sungai Puar Kabupaten Agam.Keywords Credit Scoring Model, Conventional Banks, Individual Loan]]>
<![CDATA[Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia ]]>
<![CDATA[Ariani, Nita Erika]]>;
<![CDATA[Fitri, Fauziah Aida]]>;
<![CDATA[Maryasih, Lilis]]>
<![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.v4i2.21449
<![CDATA[Objective This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia.Design/methodology Quantitative research method was used with multinomial logistic regression analysis, which observes students perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate.Results It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession.Limitation/Suggestion Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.]]>
<![CDATA[Role Conflict, Self Efficacy, Employees Performance and Organizational Performance ]]>
<![CDATA[Fahmi, Hadi Kurnia]]>;
<![CDATA[Musnadi, Said]]>;
<![CDATA[Nadirsyah, Nadirsyah]]>
<![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.v2i1.13013
<![CDATA[AbstractObjective This study aims to analyze the influence of role conflict and self-efficacy towards employees performance and its implications on organizational performance at Inspectorate of Nagan Raya District, Aceh, Indonesia.Design/methodology The sample of this study is 120 auditors. The data was collected through questionnaire and analyzed using Structural Equation Model (SEM).Results The study found that role conflict and self-efficacy have positive and significant influence on employees performance and inspectorate performance at Nagan Raya District. Meanwhile employees performance mediates the effect of role conflict and self-efficacy towards inspectorate performance at Nagan Raya District.]]>
