cover
Article Per Year (5 Year)
All
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
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
 20   21   22   23   24 
Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution Herisma, Jhon; Diantimala, Yossi; Saputra, Mulia
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.v5i2.25615

Abstract

AbstractObjective This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.Design/methodology The population and sample in this study were all internal auditors spread across all branch offices at Bank Sejahtera, totaling 33 people. Sources of data using primary data derived from distributing questionnaires to research respondents.Results The results showed that the variables of organizational commitment, job stress, and locus of control simultaneously affect the performance of internal auditors. Then, organizational commitment has a positive effect on the performance of internal auditors. Furthermore, work stress has a negative effect on auditor performance. Locus of control has a positive effect on the performance of internal auditors. Next, locus of control strengthens the relationship between organizational commitment and internal auditor performance. Likewise, locus of control also strengthens the relationship between job stress and the performance of internal auditors.Research limitations/implications This study is only conducted at one state-owned bank in Banda Aceh. Implementation at different banks with different management styles may show different results.Novelty/Originality This research provides an empirical analysis about locus of controls role in strengthening the relationship between organizational commitment and internal auditor performance as well as the relationship between job stress and the internal auditor performance.
Determination of Corporate Social Responsibility Disclosure Based on the Ownership Structures: Evidence from Companies Listed on SRI-KEHATI Index Rahmawaty, Rahmawaty; Maswan, Putra
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.v3i2.16763

Abstract

Objective The ownership structure dispersed into state ownership, foreign ownership, institutional ownership, and corporate ownership. This study aims to examine the influence of ownership structure on Corporate Social Responsibility Disclosure which is measured by 40 Corporate Social Responsibility indicators developed by Dias in 2017. Design/methodology This study utilizes the samples from companies listed on SRI-KEHATI Index for the year 2013-2017. Purposive sampling technique was applied resulting in 9 companies were chosen for a total 45 observation data. Multiple linear regression analysis is utilized for the hypotheses testing. Results The result of this study revealed that all independent variables simultaneously influenced the dependent variable. Partially, foreign ownership and institutional ownership determined the Corporate Social Responsibility Disclosure, but there is no influence for state ownership and corporate ownership on Corporate Social Responsibility Disclosure.
What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia Mahfud, Mahfud; Indriani, Mirna; Indayani, Indayani
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.v3i1.15272

Abstract

Objective This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.
Risk Committee and Risk Disclosure Quality: Evidence from Listed Insurance Firms in Nigeria Wada, Najib Abbas; Rabiu, Naja'atu Bala; Dandago, Kabiru Isa
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32169

Abstract

Objective This study investigated the impact of risk committee characteristics on the risk disclosure quality (RDQ) of listed insurance firms in Nigeria from 2011-2021.Design/Methodology Data for the research was generated from the annual reports and financial statements of seventeen listed insurance firms sampled out of a population of twenty-one. The study employed descriptive summary statistics, correlation analysis, regression analysis and factor analysis to analyze the data gathered.Results Using factor analysis, it was found that Risk Disclosure Quantity (RDQUANT) has the highest eigenvalue, making it the composite quality of the risk disclosure of listed insurance firms and denoting that the RDQ of insurance firms is best measured by the RDQUANT. Using GLS regression, it was found that Risk Committee Size (RCS) and Risk Committee Meeting (RCM) have a significant positive impact on the RDQ of Listed Insurance firms in Nigeria. Contrary, Risk Committee Executive Presence (RCEXP) has an insignificant negative impact on the RDQ of the listed insurance firms.Research limitations/implications This result influences the efforts of regulatory authorities in their attempt to develop resilient corporate governance codes that guarantee qualitative risk disclosures. The study recommends that regulatory authorities in the Nigerian insurance industry should mandate the establishment of large risk committees and set higher thresholds for committee meetings over and above the traditional quarterly meeting. The risk committee should be composed of a lower number of executive directors.Novelty/Originality The originality of this study lies in the usage of factor analysis to determine the best measure of risk disclosure quality in Nigeria. In addition, this is the first study of its kind to determine the impact of risk committee attributes on risk disclosure quality in the Nigerian Insurance industry.
The Effect of Capital Adequacy and Bank Size on Non-Performing Loans in Indonesian Public Banks Yulianti, Eka; Aliamin, Aliamin; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11709

Abstract

AbstractObjective This study aims to analyze the effect of capital adequacy and bank size on nonperforming loans in public banks in Indonesia for the 2012-2016 period.Design/methodology The secondary data used is obtained from the Financial Statements published by Bank Indonesia. This research is a hypothesis-testing study. Purposive sampling method was utilized and 81 samples constitute the final samples of this study. Multiple linear regression analysis with panel data estimation was run to test the hypotheses.Results The results show that simultaneously capital adequacy ratio, bank size, and loan to deposit ratio have an effect on nonperforming loans. Partially, the result shows that capital adequacy ratio has a positive effect on non-performing loans, while bank size negatively affects nonperforming loans, and loan to deposit ratio negatively affects nonperforming loans.Research limitations/implications This study is perhaps limited in the number of variables used to test the model. There may be other variables influencing NPL in public banks in Indonesia hence future studies may broaden the scope of this study.
The Effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on Whistleblowing Intention Fitri, Yulia
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.v5i1.23473

Abstract

This study aims to analyze the effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on the Intention of Whistleblowing at Bank Syariah Indonesia in Banda Aceh City. This study uses research subjects, namely employees at Bank Syariah Indonesia in Banda Aceh City, such as Regional Head Offices, Branch Offices, and Sub-Branch Offices. The hypothesis was tested on 80 respondents who were selected using the purposive sampling method. The data used are primary data with a questionnaire technique distributed directly to every BSI office in Banda Aceh City. The analytical method used is in the form of multiple linear regression served through SPSS 22. The hypothesis was carried out by partially and simultaneously testing with the following results: (1) Self-efficacy has no effect on Intention of Whistleblowing, (2) Seriousness Level of Violation has a positive effect on Intention of Whistleblowing, (3) Professional Commitment has a negative effect on the Intention of Whistleblowing, (4) Self Awareness has a negative effect on Intention of Whistleblowing, and (5) Self Efficacy, Seriousness Level of Violation, Professional Commitment, and Self Awareness simultaneously affect the Intention of Whistleblowing.
Factors Influencing the Adoption of Mobile Payment Method among Generation Z: the Extended UTAUT Approach nur, Triasesiarta; Panggabean, Rosinta Ria
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.v4i1.19644

Abstract

Objective Rapid advances in financial technology have tremendously changed both the way of life and the way of doing business over recent decades. The ubiquitous usage of the internet is fostering new forms of enterprise. Mobile payment is a new way to conveniently and effectively conduct financial transactions through digital platforms. This study analyzes the factors influencing the adoption of mobile payments as a method of payment utilized by Generation Z. Generation Z represents the successor of the generation of our society and the generation that interacts the most with internet technology.Design/methodology Using the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study sampled 100 respondents of Generation Z from Jakarta and surrounding areas (JABODETABEK) and further analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM).Results The results show that factors relating to Performance Expectancy, Social Influences, Facilitating Condition, Perceived Enjoyment, and Trust significantly affect the Behavioral Intention to use mobile payments to conduct online transactions. Effort Expectancy shows no significant effect.Contribution This study provided the evidence about the factors influencing the Generation Zs intention behavior to adopt mobile payment technology as a tool in online purchasing, using the extended UTAUT model. This stems from extended UTAUT and applies it to explore how the Behavioral Intention of Generation Z in adopting mobile payment technology.
Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange Putri, Cut Widy Aulia; Indriani, Mirna
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.v2i3.14849

Abstract

Objective This study aims to investigate the impact of firm characteristics, namely leverage, profitability, and firm size, on financial reporting quality as measured by discretionary accruals.Design/methodology This sample of this study is Property and Real Estate companies listed in the Indonesian Stock Exchange (IDX) for the period of 2015 to 2017. In total, there are 36 firms chosen as the samples for this study or 108 observations. The data was analyzed using the multiple regression method.Results This study demonstrates that the leverage and profitability have significant impact on financial reporting quality, while firm size has no significant impact on financial reporting quality.
Exploring Undergraduate Students Perception of 4IR Digital Era at a Higher Education Institution in South Africa Cele, Siphiwe; Bhana, Anrusha; Matli, Walter
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.v6i1.32046

Abstract

Objective This study aims to explore undergraduate students perceptions and knowledge of 4IR in relation to their accounting curriculum and careers at HEIs in KwaZulu-Natal. The digital revolution is altering the way in which people and organizations work, as well as nearly every other aspect of human life. Furthermore, 4IR is re-writing society's fundamental rules, which highlights the need for this paper.Methodology This study used a census approach to gather quantitative data from one of South Africa's HEIs, via an online questionnaire link created with the Microsoft Forms application. The study was conducted online with a total population of 257 exit-level students from the Diploma in Accounting programme, the population that was targeted. The sample size was 172 out of 257 students, with a response rate of 66.9%.Results The findings indicated that students' knowledge of 4IR is limited, with only 56.4% of students having an understanding of what big data, artificial intelligence and the Internet of Things (IoT) are.Research limitations/implications There is a need to close the knowledge gap between Financial Accounting students knowledge of 4IR trends like big data, artificial intelligence (AI) and the Internet of Things (IoT) and curriculum content. The study's population was limited to exit-level students at one Higher Education Institution, hence the study's findings may not be generalizable to all HEIs.Novelty/Originality The studys novelty contributes to the growing body of research on how accounting technology can improve Financial Accounting education. The study provides an original perspective on the applicability of 4IR Accounting software systems and packages in a South African context, since most related studies were not conducted in South Africa. Furthermore, the study illustrates the importance of 4IR in the accounting curriculum.
Cost of Quality Analysis on Tailors Industry in Aceh Dinaroe, Dinaroe; Umaira, Syarifah; Syam BZ, Fazli
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.v1i1.11329

Abstract

Objective This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailors businesses in Banda Aceh during the period of 2015 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added.Results The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.

Page 22 of 30 | Total Record : 299

 20   21   22   23   24 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025 Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025 Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024 Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024 Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024 Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023 Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023 Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023 Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022 Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022 Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021 Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021 Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020 Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018 Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018 More Issue