Journal of Accounting Research, Organization and Economics (JAROE)
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
Articles
299 Documents
<![CDATA[An Empirical Analysis on COVID-19: Lockdown Impact on Nigerian Economy ]]>
<![CDATA[Hayatuddin Hamza Safiyo]]>;
<![CDATA[Ahmed Ibrahim Mohammed]]>;
<![CDATA[Muhammad Bello Jakada]]>;
<![CDATA[Umar Musa Kallah]]>;
<![CDATA[Bashir Usman Mika'il]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i3.17751
<![CDATA[Objective – Objective of this study is to analyze the lockdown effect on economic activities in Nigeria as the lockdown response measure to COVID-19 pandemic claim to pose a serious and potentially long term socio-economic threat to individuals, households, businesses as well as public sectors in Nigeria. Design/methodology – This study considered four regions in Nigeria (Northwest, North-Central, South-South and Southeast) and adopted a quantitative research approach which entails systematic evaluation of individuals’ behavior towards an unprecedented economic shock and their response to the manner in which the situation might unfolds by lifting the lockdown measure in Nigeria. This is achievable with a systematic random sample and a well-structured survey questionnaire. All these regions experienced the imposition of lockdown measure by their respective state authorities. Results – The results indicated that most socio-economic challenges including job loss, increase social vices, rise in poverty level, fall in economic activities, as well as fall in the level of GDP faced by individuals was not a resultant of the lockdown. Consequently, authority’s inefficiency was also challenged in spite of their efforts to mitigate and control the emerging economic consequences faced by households during the lockdown periods.Recommendation - The study recommends that lifting of lockdown would be the best action for the government to take for socio-economic resilience. The study also revealed that both public and individuals need to establish democratic preferences, and trust on health professionals or experts. Further to this, government should decide on effective measures needed to contain the continuous spread of the virus especially through development of research based and healthcare institutions.]]>
<![CDATA[Evaluating Efficiency of Waqf Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) ]]>
<![CDATA[Nor Tasik Misbahrudin]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14430
<![CDATA[Waqf is a voluntary charity that cannot be disposed of and the ownership cannot be transferred once it is declared as waqf assets. Waqf institutions play an important role in helping the development of Muslims ummah through wealth distribution. State Islamic Religious Councils (SIRCs) in Malaysia are the sole trustee that manage and develop waqf assets. Based on selected input and output, the intermediary approach assumes that cash waqf received as output while total expenditure of SIRCs as input. Under this approach SIRCs act as intermediary between waqif (giver) and beneficiaries. Thus, this paper attempts to analyze the efficiency of waqf institutions in Malaysia by using Data Envelopment Analysis (DEA) method under output-orientation using Variable Return to Scale (VRS) assumptions. Four SIRCs were selected as decision making units (DMU) for the period of 2011 to 2015. The result indicates that changes in average technical efficiency for every year is contributed by both pure technical and scale. However, inefficiency of Malaysian waqf institutions is mostly contributed by pure technical efficiency aspects rather than scale. 2012 showed the highest average technical efficiency with 73.9% as most of the institutions operated in optimum level of input to produce output. Thus, the result suggests that both technical and scale efficiency should be improved to achieve the most efficient and productive level of performance in order to fulfill objectives of the institutions as an intermediary between waqif and beneficiaries.]]>
<![CDATA[What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia ]]>
<![CDATA[Dhita Aira Juniantika]]>;
<![CDATA[Dini Wahjoe Hapsari]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i2.17235
<![CDATA[Objective – This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology – This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results – The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.]]>
<![CDATA[Performance Measurement Using Development Ladder Assessment and Health Indicators: Study of Co-operatives ]]>
<![CDATA[Ridwan Ibrahim]]>;
<![CDATA[Donni Deiriadi]]>;
<![CDATA[Heru Fahlevi]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i1.11860
<![CDATA[AbstractObjective – This study aimed to analyze the performance of co-operative using two different performance management measures, Development Ladder Assessment (DLA 2009 version) and co-operative health indicator (CHI). Design/methodology – The sample of this study is 10 co-operatives operated in Aceh, Indonesia. Data was collected from secondary and primary sources. The secondary data is obtained from financial reports and annual meeting reports of 2014 and 2016, while primary data was collected from questionnaires with management and supervisory board of the co-operatives. The data was analyzed using a comparative and descriptive statistical approach. Results – This study found that both performance methods produced different results. Some co-operatives attain rank “A” in DLA approach, but no co-operatives are categorized as rank “A” within CHI measure. Additionally, DLA is more informative for the supervisory board in measuring co-operative performance than CHI.]]>
<![CDATA[Does Family Commitment Affect Female Leadership and Productivity? Evidence from a University in Manado ]]>
<![CDATA[Roosalina Hera Lucia]]>;
<![CDATA[Steven Yones Kawatak]]>;
<![CDATA[Bernhard Tewal]]>;
<![CDATA[Olivia Syanne Nelwan]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i2.25896
<![CDATA[AbstractObjective – This study has two objectives. Firstly, it is done to determine the influence of female leadership on productivity. Secondly, this study also aims to find out about the impact of family commitment towards the influence of female leadership on productivity at Universitas Katolik De La Salle Manado.Design/methodology – The sample consists of 53 female employees (Lecturers and Staff) at Universitas Katolik De La Salle Manado. This study uses Moderating Regression Analysis to test the hypotheses developed from three different variables, namely female leadership, productivity, and family commitment. Data are analyzed by using Statistical Package for the Social Sciences (SPSS) version 25.Results – The results of this study reveal that female leadership have a positive and significant effect on productivity, however, there is no proves found that family commitment moderates the influence of women's leadership on work productivity at Universitas Katolik De La Salle Manado.]]>
<![CDATA[Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Deafatunnizwa Ulfida]]>;
<![CDATA[Nadirsyah Nadirsyah]]>;
<![CDATA[Ridwan Ibrahim]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i1.20831
<![CDATA[Objective – This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology – A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression. Results – This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices. Contribution – this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.]]>
<![CDATA[The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City ]]>
<![CDATA[Fadhil Robih Zakwan Hasibuan]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i3.14848
<![CDATA[Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.]]>
<![CDATA[Transforming Accounting Education Through Educators’ Consciousness: A Theatrical Perspective ]]>
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v1i2.11704
<![CDATA[AbstractObjective – Study aims to portrait how changes in accounting education should start with ac-counting educators’ consciousness and how to trigger this consciousness. Design/methodology – This study offers alternative perspective to enhance accounting education through educators’ consciousness. This study took place in ACURA that was established in May 1986 in Surabaya by a group of public state university lecturers. By employing a qualitative approach namely dramaturgical interventionism study in a private university, the changes of accounting lecturers consciousness were observed and presented. Results – It is found that educators’ consciousness is necessary to change the course of accounting education to be geared for civilization. The most important trait that an accounting education has is a continuously critically conscious (3C) character. However, the critical consciousness is only part that will make up ‘self’ consciousness. Research limitations/implications – This findings could be transferrable to other institutions with similar context. This also opens up another door to further research, especially one that is applicative in nature.]]>
<![CDATA[Interactive Effects of Public Foreign Capital Inflows and Domestic Investment on Growth in an Emerging Market: The Case of Nigeria ]]>
<![CDATA[fredrick ikpesu]]>;
<![CDATA[Babatunde O Oke]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i1.21023
<![CDATA[Do public capital inflows and domestic investment spur economic growth in the emerging market? To answer this question, this study investigated the effect of public capital inflows and domestic investment on growth in emerging markets and also the interactive effect of public foreign capital inflows and domestic investment growth in an emerging market, Nigeria between the period 1981 to 2017. The study used economic growth as the dependent variable, while public capital inflows (aid and foreign borrowing) and domestic investment as independent variables. In line with theories and empirical literature the following control variables (human capital, labour, inflation, and exchange) were also employed in the study. Findings from the study showed that foreign borrowing has an adverse effect on growth, whereas aid and domestic investment positively spur growth in Nigeria. The study outcome also showed that the interaction of foreign aid and domestic investment is positive and statistically significant an indication that the effect of foreign aid on growth depends on domestic investment. This, therefore, indicates a complementarity relationship between aid and domestic investment. Based on the study outcome, the government should attract more foreign aid into the country to increase the level of domestic investment and spur growth. The government needs to be cautious when using foreign borrowing to finance developmental projects. The terms and conditions including the rate of interest, principal repayment need to study carefully to avoid unnecessary burdens on the citizenry. It is also recommended that the borrowed fund should be tied to productive investment and not white elephant projects.]]>
<![CDATA[Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies ]]>
<![CDATA[Iriyadi Iriyadi]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14631
<![CDATA[Objective – The purpose of this study is to determine the role of the audit committee and the quality of external audits on the prevention of earnings management. Design/methodology – The study was conducted using data from 34 winning and non-winning companies for Annual Report Awards (ARA) and Good Corporate Governance (GCG) Awards in 2008-2011, the period of the global economic crisis after the Enron and Worldcom cases in 2002 which triggered the strengthening of the role of the audit committee and external audit. Results – This study found that two important components of the corporate governance structure; audit committee, and external audit, did not affect earnings management. However, by adding the Award control variable, it shows that there is a difference in the effect on earnings management between winners and non-award winners. It suggest that shareholders must continue to strengthen the role of the audit committee and external audit because earnings management is behavior and opportunity for management to deliberately change financial statements that are not easily proven except in very material quantities and over a period of several years. In addition, shareholders, creditors, and regulators should require company management to take part in ARA and GCG Award competitions. Research limitations/implications – The limitation of this study is the small number of samples and the relatively short period of only two years.]]>
