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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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Exploring Whistleblowing Intention and Retaliation Measurement Instrument Using Rasch Model Larasati, Meita; Wulan, Mulyaning
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.v7i1.34429

Abstract

Objective This study aims to explore instruments used to measure both the intent to become a whistleblower and the perception of retaliation, and to explore the demographics of the sample using the Rasch model.Design/Methodology The results suggest that women are more likely to become whistleblowers than are men, regardless of the consequences.Results The paper concludes that both the basis of the cases against the banks and the purpose of large fines are open to question.Research limitations/implications More importantly, the results demonstrate that use of Rasch modeling can empirically validate instruments for measuring both the tendency to become whistleblowers and the effect of retaliation on whistleblowers.Novelty/Originality This study rated the likelihood of their reporting various violations of accounting principles.
The Contribution of Fiscal Decentralization and Natural Resources on Economic Growth in Indonesia: Does Corruption Hamper? Hannani, A Munif; Ananda, Candra Fajri
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.35769

Abstract

Objective This study aims to explain the effect of fiscal decentralization and natural resources on economic growth in Indonesia; and the moderating role of corruption in both fiscal decentralization-economic growth and natural resources-economic growth nexuses.Methodology This study uses quantitative approach by utilizing a moderated panel data regression analysis with cross-sectional observations of 34 provinces in Indonesia from 2011 to 2021.Results Fiscal decentralization has no significant effect on economic growth, while natural resources positively affect economic growth. Furthermore, we found no moderating effect of corruption in the fiscal decentralization-economic growth nexus, but the weakening effect of corruption is evident in the natural resources-economic growth nexus.Research limitation/implications To further encourage economic growth in the regional level, it is vital to impose budget composition requirements on regional governments in the framework of fiscal decentralization, particularly related to employee and capital expenditure; and to maintain the decentralization of natural resources management on the regional level, while continuing efforts on eradicating corruption.Novelty/OriginalityFew researchers consider the role of corruption as a moderator in the relationship between fiscal decentralization and natural resources on economic growth. This study fills this gap by incorporating a moderating role of corruption that may weaken the ability of fiscal decentralization and natural resources to promote economic growth with the evidence from Indonesias provinces.
Moderating Role of ESG Disclosure on Minority Shareholders and Tax Avoidance Widiastutik, Rika Nur; Iqbal, Syaiful; Rusydi, Mohamad Khoiru
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37155

Abstract

Objective - This study examined and analyzed the effect of minority shareholders on tax avoidance, which covers Environmental, Social, and Governance (ESG) disclosure as a moderating variable in manufacturing companies listed on the IDX for the 20182022. The minority shareholders consist of foreign ownership, institutional ownership, and managerial ownership.Design/Methodology - This study used secondary data taken from annual reports, sustainability reports, and the companys OSIRIS database. Moreover, a total of 254 research sample companies were selected for this study using a purposive sampling technique. In addition, this study used a quantitative method using panel data regression analysis.Results - This study discovered that the higher the foreign and managerial ownership, the lower the tax avoidance actions within the company, while institutional ownership has no effect on tax avoidance. Furthermore, the results of the moderation regression analysis showed ESG disclosures can strengthen the effect of foreign and managerial ownership on tax avoidance, but cannot moderate institutional ownership on tax avoidance.Research limitations/implications - As a solution to tax avoidance in Indonesia, OJK may take into account and strengthen ESG disclosures made by companies.Novelty/Originality - This study discussed tax avoidance actions in Indonesia based on company ownership, with a focus on minority shareholders. Additionally, ESG disclosure was investigated to determine whether it could affect the relationship between minority shareholders and tax avoidance.
Strategy for Increasing the Accountability of Waqf Management in Islamic Religious Organizations Nurhudawi, Nurhudawi; Asmuni, Asmuni; Nasution, Yenni Samri Juliati
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.33982

Abstract

Objective This study aims to determine the appropriate accountability conditions and strategies for increasing the accountability of Muslim religious endowment (waqf) institutions managed by religious organizations in North Sumatra, Indonesia.Design/Methodology A qualitative descriptive research method is employed to identify strategies for improving the accountability of waqf management based on the results of in-depth interviews with source persons regarding the issue in North Sumatra.Results Strategies are formulated to increase the accountability of waqf management. These consist of three approaches: synergy between regulators, the Indonesian Waqf Board, and waqf officers (nazirs); the implementation of waqf governance training for nazirs; and the establishment of an Indonesian waqf development master plan.Research limitations/implications The scope of the research sample is confined to waqf management undertaken by religious organizations in North Sumatra, Indonesia. Further study needs to be conducted which considers other waqf organizations such as mosques, as well as the addition of research samples from other regions for comparison. The implication of this research is the need for additional resources that would be useful for the waqf development strategy in order to improve its accountability.Novelty/Originality The novelty of this research is the comparison between waqf accountability and the management strategies of Nahdlatul Ulama (NU) and Muhammadiyah in North Sumatra. Previous research only considered accountability from the perspective of nazirs, whereas this study focuses on strategies to increase the accountability of waqf management of the Nahdlatul Ulama and Muhammadiyah Waqf Institutions in North Sumatra from the perspective of nazirs, students and regulators.
Exploring the Role of Internal Control Systems in Financial Statement Quality under Coercive Pressure in Government Entities Mulyantoro, Cahyo Dwi; Nurkholis, Nurkholis; Atmini, Sari
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.38327

Abstract

Objective - This study examines the influence of coercive pressure on financial statement quality and the mediating role of internal control systems in central government accounting entities of ministries/institutions partnering with the State Treasury Service Office of Malang (KPPN Malang).Design/Methodology - The research sample was collected by purposive sampling questionnaire with an 84.38% return rate. It comprised 216 respondents of staff and managers responsible for preparing financial statements in central government work units of ministries/institutions partnering with KPPN Malang. Research data were analyzed using the Partial Least Squares (PLS) technique to predict the relationships between coercive pressure, financial statement quality, and the mediating role of internal control systems.Results - It was found that coercive pressure positively influences financial statement quality. Coercive pressure has a positive effect on internal control systems, and internal control systems have a positive impact on financial statement quality. Meanwhile, internal control systems can mediate the relationship between coercive pressure and financial statement quality.Research limitations/implications - The research findings have practical implications that suggest coercive pressures from stakeholders demanding high-quality financial statements should be responded to by implementing effective internal control systems to ensure the quality of presented financial statements.Novelty/Originality - The novelty of this research lies in examining the mediating role of internal control systems in the relationship between coercive pressure and financial statement quality, which has not been discussed in existing studies.
Strategies in Increasing Foreign Tourist Visits to Halal Destination: Insights from Sabang, Indonesia Sitepu, Novi Indriyani; Syahrizal, TM; Halim, Hendra; Razaqi, Halir; Zikran, Ghrina
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.35818

Abstract

Objective This research aims to determine the impact of increasing the intention to visit on the competitiveness of Aceh's leading tourist destinations and to develop strategic steps to increase foreign tourist visits to Sabang.Design/methodology The methodology used is a mixed method, with quantitative and qualitative data collected by concurrent triangulation design. The quantitative sample comprised 100 participants, while the qualitative sample consisted of seven informants, all sample and informant from foreign tourists.Results The impact of increasing the intention to visit on the competitiveness of Aceh's leading tourist destinations is based in large part on its halal image, with attitude also having a significant effect on tourists' intention to visit tourist destinations in Sabang. Halal awareness among international tourists can strengthen or weaken the relationship between halal image, attitude and tourists' intention to visit tourist destinations in the area. Efforts to increase foreign tourist visits can be made by developing strategic steps through the optimization of roles. For example, the government should conduct promotions, provide education, and ensure environmental cleanliness. Entrepreneurs should promote Sabang Island through social media and collaboration with the travel, provide cleaning the facilities, and build prayer rooms. The society needs to understand Sharia behavior and be able to communicate in English through training and education programs, and also needs to keep the environment clean.Research limitations/implications This study focuses on efforts to increase the number of foreign tourists in Sabang, Aceh's. The research can contribute to developing superior Sharia tourist destinations in Sabang in the future and consequently increase foreign exchange earnings from tourism.Novelty/Originality The novelty is the development of Sabang as a premium sharia tourism destination in Aceh. Unique efforts were made by increasing halal awareness and approach optimalization role uses foreign tourists perceptions. Contributions from local governments, entrepreneurs and the community are needed to increase interest in repeat visits by foreign tourists.
The Role of Corporate Governance in Shaping IFR Practices of Listed Companies in Sri Lanka Raveeswaran, Kiruththika; Vickneswaran, Anojan
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36565

Abstract

Objective This study investigates the relationship between corporate governance characteristics and Internet Financial Reporting (IFR) in the context of listed companies in the Colombo Stock Exchange (CSE).Design/Methodology The key metrics for assessing corporate governance characteristics include board size, independence, CEO duality, women in the board, audit committee independence, and ownership concentration. These data were derived from the published annual reports. Employing content analysis, the study measures IFR disclosure using secondary data from the published annual reports of 201 listed companies in Sri Lanka.Results The mean value of listed companies' IFR disclosure is 50.66% in Sri Lanka. Regression results show that audit committee independence and ownership concentration significantly impact the IFR. However, no statistical evidence supports other variables' significant impact on IFR.Research limitations/implications This study relies upon only 201 listed firms data for a financial year in Sri Lanka and the statistical model includes only five corporate governance-related variables. The study's findings contribute to the reform of corporate governance practices, corporate governance literature, and information asymmetry theory. Moreover, results have practical implications for the composition of the board and audit committee.Novelty/Originality This study contributes to the existing literature and lays the groundwork for future research by providing new insights into the adoption of IFR practices in Sri Lanka and other similar nations. Examining the impact of corporate governance on IFR practices in listed firms within a developing country sheds light on the significance of corporate governance and IFR.
The Impact of Macro-Economic GDP on Firm Level Earnings Management in Egypt Mahmoud, Nevin Hussein Mohamed; Elewa, May M.; Mahmoud Abdel aal, Yasmin Abdel aal
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37338

Abstract

Objective This paper aims to examine whether and how macro-economic gross domestic product GDP affects earnings management EM (represented by real earnings management REM and accrual-based earnings management AEM) at firm level.Methodology The study collected numerical data from the International Monetary Fund IMF the Central Bank of Egypt, the World Bank, as well as financial statements of 40 listed non-financial firms from the EGX 100. Data is collected for 5 years corresponding to 200 firm-year observations during 2018-2022. 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 EGP, and have complete data.Results The overall actual result of this analysis of the macro-economic GDP on firm level EM variables of listed Egyptian nonfinancial institutions indicate there is no relationship among the GDP (X), REM (Y1), and AEM (Y2) whatsoever. While the result of this study is contrary to its predecessors yet it is an indicator for decision makers in the Egyptian business environment to reconsider the impact of macro-economic GDP variable on firm level EM variables.Novelty/Originality The result of this paper is contrary to its predecessors. Nevertheless, it is an indicator for decision makers in the Egyptian business environment to reconsider the impact of macro-economic GDP variable on firm level EM variables.
Fostering Investment Efficiency in Indonesian Firms: Empirical Evidence and Recommendations for Future Research Risdiawan, Hanafi; Aryani, Y Anni; Setiawan, Doddy; Sudaryono, Eko Arief
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36135

Abstract

Objective The purpose of this research is to review and examine the empirical evidence on investment efficiency in Indonesia.Design/methodology This research employs bibliographic analysis. This research utilizes 30 articles published between 2015 and 2023 in internationally recognized Scopus journals and nationally recognized Sinta 2 journals.Results This research identifies three categories of factors that impact investment efficiency namely financial, governance, and non-financial factors. Financial factors are essential in assessing investment effectiveness, while corporate governance factors can enhance a firm's investment decisions. Non-financial factors related to managerial personnel can also significantly impact a firm's investment efficiency. Future research on investment efficiency in Indonesia should incorporate diverse variables and external factors, conduct comparative studies with neighboring countries, and collaborate with industry stakeholders to bridge the gap between theory and practice.Research limitations/implications This research focuses primarily on analyzing the literature on investment efficiency in Indonesia by using charting the field method. This research adds to the literature on the various factors that affect the investment efficiency of firms.Novelty/Originality This research is the first to conduct a comprehensive literature review on investment efficiency in Indonesia. By systematically analyzing findings from various studies, this research offers a unique and thorough understanding of investment efficiency within the Indonesian context.
Executive Work Experience and Company Investment Efficiency Septiani, Nabilla; Suryani, Ani Wilujeng
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36652

Abstract

Objective - The growth as well as the longevity of a firm are determined by the investment in fixed assets. This strategy requires a competent manager to ensure the optimal utilization of investment options. According to the upper echelon theory, performance can be influenced by experience. Managerial experience and competence can result in effective resource allocation, reduce resource wastage, increase profitability, and accelerate company growth. Our study aims to investigate how the job experience in accounting and/or finance of the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) affects investment efficiency.Design/Methodology - The study was conducted on 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. We used generalized least square regression to test the hypotheses.Results - The study found that CEOs with work experience in accounting and/or finance tend to reduce inefficient investments. However, this relationship does not hold true for CFOs.Research limitations/implications - The study indicates that the CEO's accounting and financial expertise is vital in facilitating effective investment choices. Therefore, companies should consider work experience, particularly in the field of accounting and/or finance, to enhance managerial performance in achieving investment efficiency, consequently leading to an increase in profitability and growth for the company.Novelty/Originality - Prior research examined the influence of the work experience of CEOs and CFOs as auditors on the efficiency of a company's investments. This study incorporates the work experience of CEOs and CFOs in accounting and/or other financial domains.

Page 27 of 30 | Total Record : 299

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