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Ratna Mulyany
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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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Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin, Jalaluddin; Juanda, Juanda; Utami, Lia
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.v3i1.15931

Abstract

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 Impact of Inflation and Exchange Rates on Generating Power of Cash in Egypt (Panel Data Analysis) Elewa, May Mahmoud; Abdel aal, Yasmin Abdel aal Mahmoud; Mahmoud, Nevin Hussein Mohamed
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.v6i2.32069

Abstract

Objective The objective is to study the effect of the sharp change in currency exchange rate EXR and inflation on generating power of cash GPC in light of Egyptian Accounting standards EAS in the progressing Egyptian industry setting.Methodology The methodology consists of careful examination of the numerical evidence and analysis of the changes in the relevant accounting standards and regulations. The study used numerical data from 38 non-financial firms for 5 years corresponding to 190 firm year observations during 2017-2021. The study applies the panel data method. The designated sample of firms are listed on the EGX 100, have yearly financial statements, have not discontinued during the study period, run in cash, the currency is recorded in the Egyptian pound, and have complete data. The study applies multiple regressions. It applied fixed effects, random effects, and pooled models. The study includes the dependent variables of the generating power of cash GPC. The study also includes the independent variables; exchange rates EXR and inflation rates.Results Findings indicate a significant relationship among; inflation, EXR andGPC. Findings offer new perceptions for investors and policy makers concerned with EXR and inflation.Research limitations/implications Much of the information is available. However, the time span of the study allows for tracking the impact of inflation and change in EXR on firm GPC.Novelty/Originality The originality lies in setting an accounting standard for inflation tailored for the Egyptian business environment that adapts the available accounting information to the current economic situation.
The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia Hasan, Hushaini; BZ, Fazli Syam; Indriani, Mirna
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.v1i2.11876

Abstract

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 Akinmulegun, Sunday Ojo; Adekunle, Oludayo Elijah
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.v5i1.20666

Abstract

The menace of unemployment has continued to pose a great challenge to policy makers, practitioners and scholars in Nigeria. This is in spite of governments 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 DickeyFuller 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.
Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action Saputra, Indra; Murwaningsari, Etty
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.v4i1.18672

Abstract

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.
Leadership Style, Intellectual Capital, Corporate Social Responsibility and Corporate Performance: A Comparative study between two Indonesian Industries Gantino, Rilla; Ruswanti, Endang; Rahman, Taufiqur
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.v2i3.15291

Abstract

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
Accrual Management in the Local Government Of Aceh: An Empirical Evidence Adnan, Adnan; Abdullah, Syukriy; Kamal, Maulana
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.v6i1.32059

Abstract

Objective The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.
The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance Suryanty, Leny; Saputra, Mulia; Abdullah, Syukriy
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.v4i3.17801

Abstract

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
Defiance and Opportunity of Marketing Performance of Rural Bank in Indonesia Suryadi, Nanang; Hakim, Abdurrahman; Fasieh, Muhammad Fajrul Islam; Gulam B, Muhammad Irsyad; Hidayat, Bambang Samsul
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34647

Abstract

Objective A massive advance in the digital era has changed customer habits, and marketing has even changed these past few years. Banking service started focusing on customer relation. The government policy also contributed a lot in law paying for the implementation of banking technology. This research was aimed at identifying the effects of technology, government, and customers on marketing performance through the mediation of human resources. This research was conducted at Rural Banks in Indonesia.Design/Methodology This research utilized Partial Least Square- Structural Equation Model (PLS-SEM). The samples of research were 184 respondents who have already known the marketing condition in Rural Banks.Results The research result referred that a number of factors relating to technology, government, and customer have significant effects on marketing performance. The human resource played a role in mediating the effects of technology and government on marketing performance partially.Contribution This research showed that the effect of technology, government, and customer were able to trigger a good improvement of marketing performance. Further, the practical contribution indicated that the marketing performance was needed and required by Rural Bank in this digital era.Novelty/Originality This paper contributes to the rural bank literature by providing a unique overview of the field of corporate performance research. The study also utilizes a unique methodology by sampling a variety of different objects. By adopting a comprehensive strategy, this study aims to provide a more holistic perspective on marketing performance, especially in the field of rural banking
Tax Literacy for Students Using TikTok Media: An Experimental Research Prawira, Ida Farida Adi; Apandi, R. Nelly Nur; Abdurrauf, Umar
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33650

Abstract

Objective This paper investigates the differences in the understanding of students regarding taxation before and after the tax literacy process was carried out using TikTok media.Design/methodology This research was conducted using the experimental method. The respondents to this experiment were 88 grade 6 elementary school students. 66 junior high school students and 37 high school students. The research design used the Pretest-Posttest Control Group Design.Results Learning about taxes needs to be applied as early as possible to raise public awareness about the benefits of taxes in the state's life, as the saying, catch them young. The authors concluded that after utilizing TikTok instructional materials, pupils' comprehension of taxation differed. Students will find it easier to comprehend the established learning objectives when learning entails offering them experiences. TikTok learning content regarding taxes made has brought students to understand tax practices in the real world. Through pictorial and sound impressions, not just reading paper which is static.Research limitations/implications This study did not specifically outline the student's task in critical analysis of events that should have been an important part of the learning process. In addition, it did not compare with the conventional learning group hence it is unknown whether TikTok is more acceptable.Novelty/Originality This research contributes to teachers in schools to develop instructional media with a short and interactive duration of time, so that it will make students understand the material easier and more enjoyable. Instructional media using social media has been carried out a lot, but in this study the use of TikTok media is a new media used in tax literacy and this media is still very happening.

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