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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 importance of Risk Management Assessment: A proposal of an Index for Listed Companies Cervantes-Cabrera, Osmar Axel; Briano-Turrent, Guadalupe del Carmen
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.v1i2.11747

Abstract

AbstractObjective This study aims to construct an innovative index that integrates the most important qualitative elements of risk management for listed companies.Design/methodology This research is exploratory, since the subject has been rarely addressed in Mexico, so we will review the international literature on risk management and propose an instrument for measuring and monitoring risk management. The index proposed in this study is composed by five sub-indexes or dimensions, consisting of nineteen constructs that are expressed in one hundred items or statements, measured through a Likert scale and un-weighted.Results The integral risk management index proposed are related to five dimensions: architecture of risk, risk culture, risk guideline, risk assessment and business strategy. This framework constitutes a base for the implementation and conceptualization of the risk management, which harmonizes the regulations and methodologies of greater importance at the international level. Adherence to this framework complies with all international requirements and has the basis for an efficient administration in the 21st century. This study could be a reference for those responsible on the risk management decisions in Latin American listed firms.
Lean Manufacturing and Operational Performance: An Empirical Study on an Apparel Manufacturing Company De Silva, Pubudika Isurini; Seneviratne, S M Chaturika
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.v5i1.21660

Abstract

Purpose Thepresent study aims to explore how a firm implements lean management practices by utilizing firm specific resources and their influence on the operational performance of an apparel manufacturing company.Design/Methodology/approach The paper uses a single case, in depthstudy approach based on a Sri Lankan apparel manufacturing company. Data are collected using interviews, observations and documentary evidence.Findings The research study found that lean manufacturing considerably impacts to enhance the firms operational performance throughimproved quality, reduced cost, improved safety, increased speed, and improved moral. The case data suggested around twenty-five lean practices suitable to be implemented by a selected apparel manufacturing company and gain a competitive advantage in the contemporary market. Through the analysis, it was found that contribution of organizational resources and technology resources of a firm are essential to sustain the gained competitive advantage through lean manufacturing, confirmed by the assessment of the criteria of value, rare, inimitability and non-substitutability.Research Limitations/Implications As the research is directed towards the apparel manufacturing industry in Sri Lanka, the applicability of the findings may cause adversity for other manufacturing industries, broadening the scope of future research.Practical Implications As an extension to the lean manufacturing compositions, the findings of the study will have pragmatic implications tooperational managers and executives involved in developing and implementing lean strategies, particularly in terms of applicable lean practices and key strategic resources to sustain the competitive edge through lean implementation.Originality/Value This study contributes to the literature on strategic management by documenting the impact of lean manufacturing on operational performance in the Sri Lankan context through Resource-Based View approach, such interrelated theoretical insights are vital to gain a sustained competitive advantage.
What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision? Darwanis, Darwanis; Putri, Bella Azzahra Suhendra
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.v3i3.17157

Abstract

Objective This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables.Design/methodology This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA).Results The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.
Proposing an Integrated Islamic Microfinance Model in Alleviating Poverty and Improving the Performance of Microenterprises in Indonesia Hawariyuni, Weni; Hj. Kassim, Salina
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.v2i2.14630

Abstract

Objective This study proposes an integrated Islamic microfinance model in alleviating poverty and improving the performance of microenterprises based on a case study of Indonesia, by focusing specifically on BRI Microbanking.Design/methodology This study adopts the exploratory study to construct the integrated Islamic microfinance with the purpose to alleviate poverty and enhance the business performance of enterprises.Results As Islamic microfinance is known widely due to the high demand from Muslim countries. Since, it plays a crucial role effectively in alleviating poverty and developing the business performance on enterprises, particularly on microenterprises. Presently, many scholars attempted to build a successful Islamic microfinance model by using Islamic financing instruments such as mudarabah, musyarakah, and murabahah. This study attempts to build an integrated Islamic microfinance model by using BRI Syariah Micro as a case study. It is expected that this integrated Islamic microfinance model can enrich existing models in terms of social and economic aspects.Originality/Value This research concentrates on proposing an integrated Islamic microfinance model based on the case study of BRI Syariah Microbanking. There seems to be a gap in the literature on the actual implementation of integrated Islamic microfinance in the world. The study highlights major factors to be emphasized to ensure the effectiveness of proposing an integrated Islamic microfinance model for BRI Syariah micro banking to alleviate poverty and to improve the performance of microenterprises.
Islamic Securities Crowdfunding (I-SCF): A Potential Analysis of Sustainable Development Goals Based on Al-Maqashid Sharias Perspectives Wafa, Fadhila Dhiyaul; Cahyanti, Irni Sri; Muhsin, Muhsin
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.v5i3.30705

Abstract

Objective This research aims to analyze the potential of Islamic securities crowdfunding as an effort to create Sustainable Development Goals (SDGs) with an al-Maqashid Sharia perspective.Methodology This research uses qualitative descriptive research methods to obtain a description or overview of the potential of I-SCF for the Sustainable Development Goals based on the perspective of Maqashid Sharia. It utilizes a literature study with a Maqashid Sharia perspective as the main reference.Results Numerous studies show that sharia securities crowdfunding has the potential to strengthen MSME capital in the post-Covid-19 pandemic era, expand access to Islamic financial services for the community, create a profitable investment sector, and strengthen the halal industry. These potentials lead to the values of the purpose of Maqashid Sharia, which include the five main benefits (al-kulliyah al-khamsah).Research limitations This research is limited to I-SCF in Indonesia hence subsequent studies may conduct further research on I-SCF in other countries for the purpose of comparisons. It also uses a quality-descriptive method hence future research may use quantitative analysis methods to provide a more specific picture of the influence on the SDGs.Implications - This research is important for the development and utilization of the potential of I-SCF in Indonesia. The study of Maqashid sharia on I-SCF shows that practically, I-SCF has maximum benefits for society without abandoning compliance with Islamic law.
The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior Gaol, Manatap Berliana Lumban
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.v1i1.11032

Abstract

Objective The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling.Results The results of this study indicate that the audit quality reduction behavior occurs inthe audit assignment practices and this is becoming a concern inaudit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior.Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior
An Analysis of the Financial Performance of Credit Cooperatives in Malaysia Safiyuddin, Fatin Syazwani; Abd Wahab, Norazlina; Maamor, Selamah
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.20548

Abstract

Objective The aim of this study is to assess the financial performance of credit cooperatives in Malaysia.Design/methodology This study utilizes the unpublished financial data of credit cooperatives from the Malaysian Cooperative Commission. This study picks 9 credit cooperatives which serially listed in 100 best cooperatives from 2010 to 2017. Five basic financial ratios (equity ratio, liquidity ratio, leverage ratio, profitability ratio, and dividend payout ratio) were calculated to measure the financial performance.Results The result shows that the equity ratio is in the range of 0.61 to 0.9 possibly because credit cooperatives utilize more funding from shareholder equity compared to debt. The result also shows a high dividend pay-out ratio. However, the liquidity ratio is still low and credit cooperatives that score the highest liquidity ratio might be due to the age of establishment. Last but not least, the leverage ratios and profitability ratios of Malaysian credit cooperatives should be improved by increasing the profitability and restructuring debt.Research limitations/Implication The availability of the data as there are other credit cooperatives listed in the top 100 cooperatives from 2010 to 2017 but could not be analyzed because important data such as total investment, loans, equity, dividends are not available.Novelty/Originality The empirical application of ratio analysis to identify the financial performance facilitates a novel investigation of credit cooperatives performance by placing emphasis on the equity, liquidity, leverage, profitability, and dividend payout of credit cooperatives with various degrees of performance.
Employees Perception on Corporate Social Responsibility Practices and Affective Commitment Ahmed, Nurulatika; Tahir, Nor Suziwana
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.v2i1.13274

Abstract

AbstractObjective This research aims to study the employees 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 employees 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 employees 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 employees 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 Sarabdeen, Masahina
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.v5i2.28094

Abstract

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 Arabias 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.
E-Filing vs Non E-Filing: Taxpayers Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Pramesti, Ria Adhi; Sukirman, Sukirman; Bawono, Icuk Rangga
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.v3i2.16993

Abstract

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.

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