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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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Islamic Finance in Ghana: Can MSMEs Benefit? Abdul-Somed, Ibrahim; Yatoo, Nissar Ahmad; Yusif, Geofrey
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37011

Abstract

Objective The purpose of this study is to examine the potential benefits of the implementation of Islamic Banking and Finance (IBF) in Ghana and opportunities for businesses using MSMEs as data source.Design/Methodology Primary data were obtained using questionnaires, where 400 questionnaires were distributed to MSMEs operators with a final sample of 308 respondents. The data collected were analyzed with SPSS 26.0 and the results were discussed.Results The findings reveal that MSMEs (businesses) are yearning for Islamic banking to reap several benefits such as alternative sources of funding, alternative source of savings, reduction of loan defaults and acceptance of Islamic banking among MSMEs. In addition, more males responded compared to females likewise majority of respondents are Muslims.Research limitations/implications majority of the respondents were Muslims though Islam is a minority religion in Ghana, hence may not reflect the views of the entire Ghanaian population.Novelty/Originality This study is the first of its kind in Ghana in terms of the data source and size of the sample used. This study is also a contribution to the limited literature of IBF in Ghana. The outcome of the study will guide government to design framework for IBF takeoff in Ghana.
Insights into Going Concern Matter Disclosure in the Audit Report Jannah, Miftahul; Ariani, Nita Erika; Nuraini A, Nuraini A; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.36566

Abstract

Objective This study examines the importance of business strategy in the acceptance of going concern matter disclosures in the audit report and whether corporate governance influences it. The main corporate governance factors examined are managerial ownership, institutional ownership, independent board of commissioners, and board of directors.Design/Methodology The population in this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using a simple random sampling method, totaling 48 companies and 192 observations. The analytical method used in this study is logistic regression with SPSS 26.Results The study found that business strategy through product differentiation affects the acceptance of going concern matter disclosures in the audit report, while business strategy through cost advantage does not influence it. The board of directors, as part of corporate governance, influences the acceptance of going concern matter disclosures in the audit report, whereas managerial ownership, institutional ownership, and independent board of commissioners do not affect it.Research limitations/implications This research is limited to real estate companies, which limits the generalization of results to companies in other industries. Additionally, it does not consider individual auditors in auditor rotation but uses firm rotation, where the firm, according to regulations, does not have a time limit for providing audit services.Novelty/Originality This study introduces the utilization of business strategy in determining going concern matter disclosures in the audit report. Previous studies have predominantly focused on corporate governance in determining going concern matter disclosures in the audit report.
The Green Mandate's Metrics: Examining the Influence of Political Connections, Financial Factors, and State Owned-Enterprise on Green Board Committee Hartono, Putri Amallia; Juanda, Ahmad
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.42237

Abstract

Objective This study aims to examine the relationship between Political Connection, Size, Leverage, ROA, State Owned-Enterprise, and Green Board Committee.Design/Methodology This study uses a quantitative-associative method, using descriptive tests, T-tests, and multiple linear regression robustness test. The population includes all companies listed on the IDX with an ESG score in 2023. Samples are selected via purposive sampling, primarily requiring an ESG score from ESG Risk and data from Annual Report and Sustainability Reports.Results Financial factors play an important role in influencing the Green Board Committee because financial resources are an important aspect of company operations, increasing reputation, and gaining trust from stakeholders. On the other hand, non-financial variables, namely Political Connection and State-Owned-Enterprise, do not have implications for the Green Board Committee because each type of business entity, namely BUMN or Non-BUMN, will practically implement policies based on sustainability aspects to increase the company's competitive advantage and is not influenced by political solid dynamics.Novelty/Originality The implications of this research emphasize the viewpoint of Resource Dependence Theory and Institutional Theory that the role of liaison between the company and the external environment is essential to obtain resources and active participation in increasing competitiveness and market competition. This relates to the company's efforts to disclose sustainability to obtain assessments from stakeholders. The novelty of the research is that analyzing new measurements of the Green Board Committee variable by adopting a more comprehensive approach by combining several theoretical perspectives.
The Role of Organizational Citizenship Behavior in Mediating the Relationship between Servant Leadership and Job Satisfaction on the Performance of Civil Servants in Aceh Province, Indonesia Harmen, Hamdi; Putra, Zainal; Rafiie, Said Achmad Kabiru; Rahmadani, Ika; Hidayat, Muhammad Rahmat; Rusdi, Rusdi; Muzammil, Abdul
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40114

Abstract

Purpose This research purposes to explore the impact of servant leadership and job satisfaction on the performance of civil servants in the Indonesian language pegawai negeri sipil (PNS). Moreover, we also examine the role of organizational citizenship behaviour (OCB) as a mediator of the association with the servant leadership and the job satisfaction on the performance of civil servants.Design/Methodology We used simple random sampling techniques and selected 210 respondents. The data was examined by the partial least squares structural equation modelling (PLS-SEM) method with the help of software SmartPLS.Results The study results to show partially the servant leadership, the OCB and the job satisfaction significantly impact to the civil servant performance. Servant leadership significantly influences civil servant performance. In addition, OCB acts as a mediator in the relationship between servant leadership and job satisfaction on civil servant performance.Research limitations The results obtained should be interpreted with alert because they are confined to the specific geographical area along with the nature of the respondents selected.Implications The results reported in this study can guide the management to be able to increase the performance of civil servants via enhanced roles of servant leadership (SL), job satisfaction (JS) and organizational citizenship behavior (OCB).Novelty/Originality The study proves the role of OCB as complementary mediation, especially in the context of civil servants in Indonesia.
The Determinant and Impact of Big Data Analytics Adoption on Public Sector Audit Outcomes Sofyani, Hafiez; Saud, Iham Maulana; Amalia, Rizka; Irawan, Dwi
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.43259

Abstract

Objective This research investigates the determinants of big data analytics (BDA) adoption in public sector audit, namely system quality, and subsequent impacts on three aspects: audit performance, judgment, and quality. This study also examines the role of audit judgment and audit performance as mediating variables.Design/Methodology This study used a questionnaire survey involving 137 government auditors in Indonesia. The Structural Equation Model-Partial Least Squares (SEM-PLS) was employed for data analysis.Results The results reveal that BDA-based auditing adoption is positively determined by system quality. Moreover, BDA-based auditing adoption improves audit performance, judgment, and quality. Additionally, while audit judgment is a mediator between BDA-based auditing and audit quality, audit performance does not.Research limitations/implications This study has limitations in the number of samples, which makes the generalizability of the study results less strong. It makes readers need to be careful when concluding the results of this study.Novelty/Originality This study offers a novel approach by examining the use of BDA in public sector audit, which is not frequently discussed, particularly when evaluated through the Information Systems (IS) Success Model by DeLone and McLean (2003); Petter et al. (2008). In addition, this study also presents a novelty in the form of testing the mediation role of audit judgment and audit performance.
The Impact of the Covid-19 Pandemic on the Airline Firms Financial Performance: Evidence of Asean Countries Kamal, Maulana; Maghfirah, Arini Geubri
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40533

Abstract

Objective The purpose of this study is to examine the impact of the COVID-19 pandemic on the financial performance of airlines in ASEAN.Design/Methodology The population of this study consists of ASEAN airline companies whose reports are publicly accessible from 2019 to 2021. The sample population was obtained through a census sampling method, which resulted in the selection of 12 companies. The analysis employed a multifaceted approach, encompassing multiple linear regression analyses and a hierarchical regression strategy.Results Covid-19 pandemic had a negative impact on the financial performance of ASEAN airlines. An analysis conducted across six ASEAN countries (Malaysia, Indonesia, Singapore, Thailand, the Philippines, and Vietnam) reveals that airlines in Malaysia and Singapore had positive effect on their financial performance, while those in the other four countries faced a negative impact. These findings indicate that the effects of the COVID-19 pandemic on the airline financial stability were not uniform across all countries.Research limitations/implications The hypotheses of this study were analyzed using multiple linear regression, focusing solely on ASEAN airline companies that publish their financial reports. Additionally, the chosen methodology may not fully capture the long-term financial consequences of the pandemic on airline performance.Novelty/Originality This study is among the first empirical studies to analyze the financial impact of COVID-19 on the airline industry across multiple ASEAN countries. While previous research has primarily focused on global or country-specific analyses, this research provides a comparative perspective using financial data from six ASEAN nation.
ESG Practices and Financial Performance: A Study of Non-Financial Companies in Indonesia Asih, Legenda Telaga; Kurniawati, Estetika Mutiaranisa
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.39827

Abstract

Objective This study aims to analyze the impact of Environmental, Social, and Governance (ESG) scores on performance of non-financial sector companies listed on the Indonesia Stock Exchange.Design/Methodology The study procedures were carried out using multiple linear regression analysis to examine the impact of ESG scores and each of its pillars on performance. The sample population comprised 60 non-financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Bloomberg's ESG scores and annual reports served as data sources for measuring the study variables.Results The results showed that environmental, social, and aggregate ESG scores had a positive impact on performance. High scores in each pillar showed companies commitment and responsibility beyond financial aspects. However, governance scores showed no significant influence on performance.Research limitations/implications The research is limited by a restricted study period, which subsequently impacts the quantity of firm-year observations available for analysis. This limitation may affect the thoroughness of the results, since an extended time frame could yield a more substantial dataset, providing enhanced insights into patterns and changes throughout various times.Novelty/Originality This research used Bloomberg ESG score in which every data point is weighted in terms of importance and tailored to different industry sectors. Moreover, the use of the Piotroski F-Score for measuring performance enhanced the comprehensiveness of the measurement methods.
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
Financial Liberalisation and Gross Domestic Savings in Southern African Development Community (SADC) Countries Gonese, Dorcas; Sibanda, Kin; Garidzirai, Rufaro; Akande, Joseph Olorunfemi
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40347

Abstract

Objective This study examines the impact of financial liberalisation on domestic savings in the Southern African Development Community (SADC) countries. Despite reports suggesting unfavourable outcomes in many countries, it addresses the lack of documented evidence regarding the impact of financial liberalisation on savings.Design/Methodology The study analyses data from 16 SADC countries from 1980 to 2019, utilising the panel Autoregressive Distributed Lag (ARDL) approach. The hypothesis tested is that financial liberalisation, as one of the structural reforms, has contributed significantly to the growth of savings rates.Results The findings show that financial liberalisation measures, particularly those related to interest rates and financial depth, substantially positively impact domestic savings in SADC.Research limitations/implications The study only focused on SADC countries. The study concludes that financial liberalisation is crucial for promoting domestic savings. The governments and policymakers in SADC countries are advised to consider implementing interest rate changes and enhancing financial efficiency monitoring to foster long-term improvements in domestic savings.Novelty/Originality The paper provides an original perspective as it incorporates the financial development and the degree to which external financing affects savings in the SADC region. Again, leveraging the most recent data can capture current trends and the effects of recent financial policies on SADC domestic savings. The study employs cutting-edge econometric methods, such as the panel ARDL estimation methods, which enable both short- and long-term analysis and offer new insights that traditional models might overlook.
Ecological Footprint in Developing Countries: Testing the Environmental Kuznets Curve Using a Dynamic Panel GMM Approach Rozaq, Hafiza; Idris, Idris
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.47801

Abstract

Objective This study examines the determinants of the Ecological Footprint (EF) and tests the validity of the Environmental Kuznets Curve (EKC) hypothesis.Design/Methodology This study employs a dynamic panel approach through the Two-Step System Generalized Method of Moments (SYS-GMM) method in 61 developing countries during the period of 19922021.Results This study provides strong evidence in favor of the EKC hypothesis. Renewable energy consumption, human development index, financial development, and industrial sector contributions were found to reduce EF. Conversely, trade openness and urbanization significantly increase the EF. Countries with high political stability have higher EF values, suggesting that stability, in the absence of effective environmental governance, may lead to unsustainable economic expansion.Research limitations/implications The political stability variable in this study is measured using a dummy indicator, which provides a general overview but does not fully reflect institutional complexity. This study also emphasizes the importance of formulating integrated development policies, including strengthening green financing, environmentally friendly industrial reforms, and sustainable trade regulations.Novelty/Originality The primary contribution of this study lies in the integration of social, economic, and institutional dimensions into the EKC framework, as well as the emphasis on the role of the financial development and political stability in supporting the transition toward sustainable development in developing countries.

Page 29 of 30 | Total Record : 299

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