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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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Does Tax Amnesty Reduce Tax Risk in Indonesia? Firmansyah, Amrie; Kartiko, Nafis Dwi
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.v6i3.33205

Abstract

Objective This study examines tax risk before and after the implementation period of the tax amnesty policy in Indonesian listed companies.Design/methodology The method employed in this study is a quantitative approach. The research data is in the form of information in financial statements obtained from www.idx.co.id for 2011-2015 and 2017-2021. The population used in this study is all companies listed on the Indonesian Stock Exchange from 2011 to 2021. This study obtains 182 observations based on the purposive sampling method. Hypotheses were tested using the Wilcoxon Signed Rank Test.Results This research concludes that there is a tax risk reduction following the tax amnesty implementation based on cash ETR and GAAP ETR. These results indicate that the ratio of cash tax to pre-tax income paid by companies after the tax amnesty policy experienced a significant reduction in volatility, as well as the comparison of corporate income tax to pre-tax income after the implementation of the tax amnesty policy.Research Limitations/Implications Several sampling criteria, such as excluding GAAP ETR and Cash ETR values that are negative and greater than 1, result in a reduced sample size. In addition, this study only uses data from listed companies to facilitate access to the data used in the study.Novelty/Originality Previous studies have focused on the causality between tax risk, firm risk, or other predictive variables. This study tests tax risk before and after implementing the tax amnesty policy. Thus, this study can capture the significance of changes in the volatility of taxpayers' tax payments/ expenditures before and after the implementation of the tax amnesty in Indonesia.
How does Women Entrepreneurship Matter to Financial Performance? Insights from Entrepreneurs Accessing Islamic Microfinance Services Palasari, Rr. Suci; Yuniarti, Sari; Apriyanto, Gaguk; Subiantoro, Edi; Haryanto, Sugeng
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.v6i3.34460

Abstract

Objective This research aims to analyze the influence of women's entrepreneurship orientation on financial performance. It specifically focuses on women entrepreneurs, acknowledging their proven significant contributions to society and the country through MSME businesses.Methodology This paper explores the potential for women's involvement in diverse productive activities through MSME businesses aimed at enhancing family welfare. The research focuses on entrepreneurs accessing microfinance services through the National Amil Zakat Agency (BAZNAS) Malang, Indonesia, encompassing a total of 250 MSMEs. The final sample consists of 153 women entrepreneurs. The study employs a descriptive quantitative approach, utilizing questionnaires and annual financial reports. Partial Least Squares (PLS) analysis is conducted using the Smart-PLS program.Results The findings highlight the significance of womens entrepreneurship orientation in driving the financial performance of MSMEs. This study also indicated that indicators of women's entrepreneurship orientation that significantly contribute to financial performance include internal locus of control, characteristics of a womens entrepreneur having high initiative. Second, the need for achievement is represented by a characteristic of a woman entrepreneur who can contribute to better performance. Third, self-reliance is represented by the characteristics of a womens entrepreneur able to be responsible in running her business. Lastly, extroversion is represented with characteristics of an energetic womens entrepreneur are full of enthusiasm in running her business. It emphasizes the positive impact that such orientation can have on the financial outcomes of microenterprises, particularly when considering the business tenure they have been operating.Research limitations/implications This research collected data from various types and levels of business sectors, making it less focused. Additionally, the respondents were only those residing in the city of Malang, while BAZNAS has a broader geographical coverage.Novelty/Originality This implies that women's entrepreneurship orientation is crucial for the growth of microbusiness practitioners. Notably, those with a strong entrepreneurial mindset usually achieve good financial performance.
Corporate Governance and Business Ethics in Saudi Arabia Listed Banks: An Accountability Perspective Alamri, Maree Ali; Alshekmubarak, Ibraheem ahmed
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.v6i3.34774

Abstract

Objective This research explores the relationship between corporate governance and business ethics in Saudi-listed banks using an accountability framework by examining the perceptions of key stakeholder groups.Design/Methodology Using primary data from a distributed questionnaire survey to the various stakeholders within the banking sector of the Saudi Stock Exchange, 323 questionnaires were distributed with a final sample of 135 participants. The data were analyzed using non-parametric tests.Results This study revealed that there all Saudi-listed banks have their own codes of business ethics. The findings show that there is a strong perceived relationship between corporate governance and business ethics, which has a positive impact on the banks practices. Despite the practical weakness in Saudi banks internal context systems in that the lack of an official code, any meaningful developments in ethical standards will require mandating of the key principles in order to foster an effective corporate governance system and encourage Islamically-ethical business practices.Novelty/Originality This paper contributes to corporate governance and business ethics literature by providing a unique view from an accountability perspective.
Analyzing the Volatility of Non-Core Deposits in Indonesian Islamic Banks: Sharia Restricted Intermediaries Accounts (SRIA) as Stabilizer? Syamlan, Yaser Taufik; Rahman, Herdi Almadiptha
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.v6i3.34618

Abstract

Objective This research delves into the causes of Non-Core Deposit by applying the Austrian Business Cycle Theory (ABCT) in the case of Islamic Bank. To examine it. This paper is using some internal and external factors in exploring the volatility of Non-Core Deposit in Islamic Bank for both Full-Fledged and Islamic Window Bank. Furthermore, this paper also proposes the future model of Islamic bank using new product namely Sharia Restricted Intermediaries Account (SRIA)Design/methodology The study centers on core deposits as the dependent variable, drawing data from the Indonesian Financial Service Authority and Central Bank of Indonesia websites spanning from June 2014 onwards. This study uses internal variables which are Third-Party Fund, Cost of fund, and Vostro while Conventional Interest Rate and Bank Indonesia Rate as external variables as the independent variable. Methodologically, Vector Auto Regression (VAR) and Vector Error Correction Model (VECM). To propose the future model, this paper do the descriptive analysis.Results The Total Third-Party Funds and Cost of Fund of Conventional Banks exerting significant negative effects to Non-Core Deposit. As a solution, a two-stage implementation plan is proposed: in the short term, separating funds based on purpose and introducing guarantees, while in the long term, introducing Sharia Restricted Intermediaries Account (SRIA) without LPS guarantees to promote stability and risk sharing.Research limitations/implications Understanding the dynamics and future model by all stakeholders can aid in the formulation of policies aimed at fostering a stable and resilient Islamic banking sector. Banks, particularly Islamic banks, can leverage the insights gained from this research to enhance risk management strategies and future innovative products.Novelty/Originality This paper innovatively applies the Austrian Business Cycle Theory to investigate irregular deposits and bank runs in Islamic banks. The finding informs a two-stage plan for stability, aiding policy and risk management.
Moderating Effect of Religiosity on the Relationship between Fraud Diamond and Accounting Fraud: Study on the Banking Sector of Indonesia Safitri, Nurul Emil; Nurkholis, Nurkholis; Baridwan, Zaki
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.v6i3.33772

Abstract

Objective This study examines and analyzes the effect of fraud diamond on accounting fraud, with religiosity as the moderator, among management staff in the banking sector of Indonesia.Design/methodology This study uses the primary data taken from a survey conducted on the employees and officials of 82 Regional Development Bank offices in Southeast Sulawesi, Indonesia. This study uses purposive sampling technique and 279 people were selected as respondents. This study applies quantitative method and uses 2 analysis techniques, multiple regression analysis and moderated regression analysis.Results This study finds that the higher the pressure, opportunity, rationalization, and the capability at the workplace are, the higher the likelihood of accounting fraud to occur. Further, the result of moderation regression analysis indicates that religiosity weakens the effects of pressure and rationalization on accounting fraud, but it does not moderate the influence of opportunity and capability on accounting fraud.Research limitations/implications Company leaders and staff to better understand personal and situational (organizational) factorssuch as pressure, opportunity, rationalization, and capabilitiesthat can affect individuals to avoid accounting fraud behavior.Novelty/Originality This paper presents the cases of accounting fraud caused by internal company parties and accounting fraud problems involving directors, managers, and employees. In this case, the aspects of pressure, opportunity, rationalization, and capability can be considered predictors of what affect individuals to commit accounting fraud. This is to reduce accounting fraudulence in the company. This claim is supported by those who are highly religious and are able to suppress fraudulent behaviors.
Analysis of Organizational and Family Roles in the Work-Life Balance of Blue-Collar Employees Banik, Subrata; Akter, Kaniz Marium; Hoque, Md. Rashedul; Sultana, Farha
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.35969

Abstract

Objective Blue-collar workers' work-life balance (WLB) issues have not received enough attention in the literature. This study aimed to examine the impact of organizational support and family support on blue-collar employees work-life balance.Design/Methodology Employees engaged in the RMG industry in Bangladesh were surveyed using a questionnaire. 387 responses were analyzed through the PLS-SEM approach. The instrument and data were validated by a measurement model, and the hypotheses were tested by a structural model using SmartPLS 3.0 software.Results The study revealed that firm support and home support can significantly influence work-life balance, and firm support can strongly impact an employee's home life. These findings indicated that the policies and practices of RMG companies and support from family members can help employees manage their overall life smoothly.Research limitations/implications - The study was conducted in the RMG industry, which limits the generalizability of its findings. Findings suggested that by introducing employee-friendly corporate policies and human resource practices, RMG companies can assist their employees in solving work-life issues and meeting their personal and family life challenges.Novelty/Originality This study, for the first time, empirically validated firm support as an antecedent of home support. In addition, the WLB issues of blue-collar employees are focused on in this study, which has been overlooked in the prior studies.
Analysis of the Accuracy Level of the Balance Model in Stock Investment Prediction in the LQ45 Index Putri, Afifah Rahmawati Sugondo Eka; Prajawati, Maretha Ika
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.35661

Abstract

Objective This study examines how the goal of an investor is to establish an optimal investment risk structure which maximizes profits by incurring fewer losses at a certain level of market risk. This research aims to determine the accuracy of the CAPM and APT models in predicting stock returns, as measured using Mean Absolute Deviation (MAD).Design/Methodology The methods employed is a quantitative approach. The population for this study includes companies included in the LQ45 index during the 2020-2022 period consisting of monthly observations spanning from January to December. A purposive sampling technique was used to select 30 sample companies. The reason for using the LQ-45 index is because this index is an index in which there are 45 issuers. Apart from that, the shares included in the LQ-45 calculation are considered to reflect the movement of actively traded shares which will influence market conditions, consisting of shares with high liquidity and market capability, as well as growth prospects and fairly stable financial conditions.Results The MAD calculation shows that the APT model is more accurate than the CAPM model. The choice of model use can be adjusted to the preferences of each investor. CAPM is a forecasting model that only uses market return factors, making it suitable for investors who want to predict stock returns easily and simply. On the other hand, APT can be used by investors who want to know in detail what macro factors influence changes in stock prices.Research Limitations/Implications Increasing the length of time that researchers spend doing their research is recommended in order to improve the accuracy of their forecasts about future stock returns.Novelty/Originality This instrument is highly beneficial for investors who are looking for a clear and effective technique to anticipate the returns on their stock investments. Investors who want a detailed grasp of the precise macroeconomic issues that affect swings in stock prices may find that applying the Arbitrage Pricing Theory (APT) is useful.
Comparison of Effectiveness and Growth Performance in Zakat Institutions: Insight from Indonesia Zakiy, Faris Shalahuddin; Falikhatun, Falikhatun
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.v6i3.34111

Abstract

Objective This research aims to compare the effectiveness and growth performance of zakat institutions before and during Covid-19 in Indonesia.Design/Methodology This study uses a quantitative approach. The 2018 and 2019 financial performance represents conditions before Covid-19, while the 2020 and 2021 financial performance represents conditions during Covid-19. This research examined 26 zakat institutions, with 104 observations. The performance examined in this research includes net allocation to collection ratio (NACR), zakat allocation ratio (ZAR), infaq shadaqa allocation ratio (ISAR), and growth of ZIS collection (GZIS). Data analysis in this study used paired sample t-test.Results The research results show no difference in the performance of NACR, ZAR and ISAR before and during Covid-19. Meanwhile, there are differences in GZIS performance before and during Covid-19. Collection growth tends to decrease during Covid-19 compared to before Covid-19.Research limitations/implications Zakat institutions must be able to create utilization programs that are right on target and make distribution of collections more effective, so that people have more trust and donate their funds to zakat institutions. Transparency in the performance of zakat institutions increases public trust, so zakat institutions become the institution of choice for the community to manage zakat funds.Novelty/Originality This research uses secondary data and statistical tests to measure the comparative performance of zakat institutions, which is still rarely done. This research provides an overview of empirical results comparing the performance of zakat institutions before and during Covid-19.
Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Darlis, Edfan; Kurnia, Pipin; Nurmayanti, Poppy; Agusti, Restu; Alamsyah, Mudrika; Supriono, Supriono; Silalahi, Sem Paulus
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Abstract

Objective This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications There is no availability of data to access companys annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.
Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention Nuraini A, Nuraini A; Ariani, Nita Erika; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.37302

Abstract

Objective The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regression multiple with panel data. The test was carried out by adopting the Beneish benchmark index (Z-score) model which is effective for predicting indications of fraudulent financial statements.Results The test results show that there is 99.8% of incidents indicated financial statement fraud and the other 0.2% did not indicate financial statement fraud. Corporate governance mechanisms consisting of institutional ownership, audit committees, and audit quality does not mitigate fraud. It is anticipated that the research's contribution will serve as a practical guide and reference for the examination of indicators of fraud in corporate finances. The findings of this study are expected to provide valuable insights for policymakers and regulators seeking to improve corporate governance practices.Research limitations/implications This research does not incorporate the competency and capability specifications of governance structures such as the board of commissioners, audit committees, and external auditors. Future investigations are anticipated to delve more profoundly into the internal and external corporate governance capabilities and specifications.Novelty/Originality This study reveals that, on the whole, a significant proportion of companies are implicated in fraudulent activities, while corporate governance mechanisms are deemed inadequate in overseeing management activities conducive to fraud. The outcomes of this research challenge the prevailing paradigm of corporate governance as an effective deterrent against fraudulent behavior.

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