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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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Contributions of Corporate Social Responsibility on Infrastructure Improvements in Public Primary Schools in Tanzania Maduhu, Mgema Masunga; Komba, Cyril Kalembana; Kumburu, Neema Penance
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.v8i1.40661

Abstract

Objective This study examines the contributions of Corporate Social Responsibility (CSR) initiatives on educational infrastructure improvements in Tanzanian public primary schools. Using Stakeholder Theory, it identifies discharged CSR initiatives and evaluates their contributions on infrastructure improvements.Design/Methodology A descriptive cross-sectional design was adopted, utilized convergent parallel mixed-methods approach. Quantitative data were collected from 378 respondents, while qualitative data were obtained through key informant interviews and focus group discussions.Results The study found that CSR initiatives significantly improve the availability, adequacy, and status of infrastructure, particularly in the construction of classrooms, toilets, and provision of Teaching and learning materials (p 0.05). However, CSR contributions were limited in improving the teaching and learning environment and misaligned with educational priorities. Critical gaps remain in ICT facilities, fencing, and infrastructure for learners with special needs. It recommends expanding CSR initiatives to include special needs facilities, ICT, and address challenges for sustainable infrastructure improvements.Research limitations/implications The findings are limited to a single district and may not be generalizable across diverse contexts. Future research should explore long-term impacts and scalability.Novelty/Originality This study contributes to the body of knowledge by examining CSR initiatives in education, offering practical, scalable strategies for improving infrastructure in resource-constrained settings.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
An Assessment of Factors that Influence Takaful Patronage in Kano Metropolis Yahya, Muhammad Ghiyath; Muhammad, Aliyu Dahiru; Abdullahi, Muhammad Ibrahim; Sanusi, Soliha
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37921

Abstract

Objective Takaful holds significant promise in Nigeria, particularly in the Northern region, which is predominantly inhabited by Muslims. Additionally, it is anticipated that the Northern region, which is predominantly Muslim, will favor Takaful due to the lack of interest in conventional insurance. Thus, the main objective of this study is to empirically examine the factors that influence patronage of Takaful among senior secondary school teachers in Kano metropolis.Design/Methodology This study adopted a descriptive survey research design. The study used primary data, and a questionnaire served as an instrument for data collection. The study employed a random sampling technique in selecting secondary schools from each of the eight metropolitan local governments in Kano state, and a purposive sampling technique was adopted to capture the target respondents. The study employed Structural Equation Modelling (SEM) by using SPSS version 22 and AMOS statistical software.Results The findings of the study reveal that all the independent variables of the study, namely awareness, attitude, subjective norm and perceived behavioral control, were found to significantly influence patronage of Takaful.Research limitations/implications Therefore, the study recommendations are; Firstly, National Insurance Commission (NAICOM) to liaise with relevant stakeholders (i.e., Takaful Companies) and come up with effective promotion strategy i.e., through the use of both online and offline media in order to improve the awareness level. Secondly, NAICOM and takaful companies to develop a blue print that will aim at improving the attitude of Senior Secondary School Teachers in Kano toward takaful products and services through organizing series of workshops, symposium and seminars. Thirdly, Takaful companies in collaboration with Kano State Secondary Schools Management Board (KSSSMB) to embark on enlighten Senior Secondary School Teachers in Kano to purchase takaful products and services. Lastly, Takaful companies in Kano, KSSSMB as well as relevant stake holders to advocate for incorporating Takaful into insurance policy as alternative to conventional insurance because of its recognition as an ethical mechanism for risk management.Novelty/Originality The research is novel as it highlights the relevant of takaful at school level, an area largely ignored.
Enhancing Acehs Fiscal Independence Amid Declining Autonomy Funds Dawood, Taufiq Carnegie; Bunsit, Thanawit; Madiyoh, Abdulhakim; Farlian, Talbani; Seftarita, Chenny; Fitriyani, Fitriyani
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37729

Abstract

Objective This study aims to analyze what factors can influence fiscal independence in Aceh Province, Indonesia, using annual regency and municipality data from 2010 to 2021.Design/Methodology This research uses a dynamic panel regression model with the Generalized Method of Moments (GMM) estimation method to analyze data. This method is employed to overcome the endogeneity problem and is supplemented with corroborating evidence.Results This study found that poverty negatively affects fiscal independence in Aceh. Furthermore, GRDP and the number of taxpayers positively affect fiscal independence in Aceh. This study also found that public capital expenditure positively affects Aceh's fiscal independence. Furthermore, combined with corroborating evidence, this study concludes that more than increasing the amount of public capital expenditure alone is needed to increase Aceh's fiscal independence. Improving the quality of the provision of facilities and infrastructure financed by public capital expenditure is also vital for increasing Aceh's fiscal independence.Research limitations/implications This study's significant implication underscores the importance of improving the quality of the provision of facilities and infrastructure financed by public capital expenditures to enhance regional fiscal independence, which is in contrast to conclusions in the existing literature.Novelty/Originality The state of the art of this study is, it uses a different approach to analyze the determinants of regional fiscal independence in Aceh Province, Indonesia. It employs the panel Generalized Method of Moments (GMM) method combined with corroborating evidence. To the best of our knowledge, this is the first study which employs panel GMM to study fiscal independence, taking Aceh as a case study.
Socio-Economic Factors Influencing HIV/AIDS Infections in the South African Youth Gaston, Rugiranka Tony; Ramroop, Shaun; Habyarimana, Faustin
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44749

Abstract

Objective The HIV/AIDS is one of the diseases that is prevalent on the African continent and in southern African regions, particularly. South Africa is known as a country with socio-economic challenges that possibly contribute to the high rate of people living with HIV/AIDS experienced by the country. The objective of the current study is to investigate the effect of selected socio-economic factors on HIV infections among South African youth aged between 15 and 25 years old.Design/Methodology To achieve the study objective, the autoregressive distributed lag (ARDL) approach, bounds testing techniques, and error correction model were applied on the data sample spanning from 1980 to 2023.Results The findings indicate that, in the long-run, all selected explanatory variables have a significant effect on youth newly infected with HIV. However, in the short-run, only the lagged number of infected people and economic growth were found to have a significant impact on youth newly infected.Research limitations/implications Based on the results, it is imperative to improve financial conditions and create more job opportunities to reduce the number of youths newly infected with HIV owing to their penurious conditions.Novelty/Originality The distinction between short-run and long-run effects of socio-economic factors on HIV infections. This research highlights the critical role of economic conditions and job opportunities in reducing new HIV infections among young people.
Does the Implementation of SFAS 71 Affect Banks Loan Loss Provisioning Behavior and Equity Valuation? Suriawinata, Iman Sofian; Zulfiati, Lies; Rusli, Devvy
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37312

Abstract

Objective It has been several reporting years since the implementation of SFAS 71, which became effective on January 1, 2020. This study aims to investigate the effect of adopting SFAS 71 on banks loan loss provisioning behavior, as well as on the value relevance of SFAS 71 in assessing the quality of banks loan portfolios.Design/Methodology A moderated generalized least squares regression method is used to analyze the panel data from a sample of 40 publicly traded commercial banking companies from 2016 to 2022.Results SFAS 71 provides unintended opportunities for bank managers to engage in strategic income smoothing practices through loan loss provisioning. However, the loan loss provisions calculated under the SFAS 71 appear to give more useful information for capital market participants in assessing banks' loan portfolio quality and risk. Therefore, adopting SFAS 71 has a favorable impact on bank equity valuation.Research limitations/implications The study period relating to the implementation of SFAS 71 coincides with the COVID-19 pandemic era. Therefore, the results obtained in this study may be attributed to the combined effect of SFAS 71 and the pandemic. Future studies using banking data post-COVID-19 are strongly recommended.Novelty/Originality This paper is the first to empirically investigate the effect of the adoption of SFAS 71 on banks loan loss provisioning behavior as well as its value relevance relating to the quality and riskiness of banks loan portfolios. This study contributes to the understanding of both the benefits and the potential misuse of SFAS 71.
The Influence of Social Responsibility on Profitability in the Southern African Banking Industry Aliamutu, Kansilembo Freddy; Mkhize, Msizi Vitalis
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.v7i1.34501

Abstract

Objective This study aims to examine the effect of social responsibility on profitability in the Southern African banking industry.Methodology The study utilized content analysis to evaluate financial statements, including measures of return on assets and return on equity, and social responsibility components based on International Accounting Principles. Panel data from 2015 to 2019 were used to assess the impact of social responsibility reporting on profitability. This paper regresses SR reporting on Profitability using panel data from 2015 to 2019.Results The standard deviation for banks in Mozambique (0.1916) was higher than that of banks in South Africa (0.0928) according to the SR_Dind variable. The lack of significance in the impact of environmental initiatives on profitability (1 = 0.001, P-value 0.1) may be attributed to Mozambique's underdeveloped status compared to South Africa. The larger size and significance of the SR_Dind coefficient for the entire sample suggest that the impact is more significant for South African banks (1 = 0.057 and 1 = 0.068, p 5%) than for Mozambique banks (2 = 0.049 and 2 = 0.051, p 5%).Research limitations/implications The study's focus on a small sample (the biggest 10 banks in every nation) makes it less intriguing than it could be if all banks had been included in the sample. The research significantly elucidates the relationship between SR reporting and profitability by throwing light on SR's behaviour in the banking industry, answering the unresolved problem relating SR reporting and profitability in the banking industry. The study may be used by lawmakers and shareholders to help explain how banks operate in these two nations.Novelty/Originality The study provides an original perspective on how voluntary Social Responsibility Commitment Report could help enhance profitability in the banking industry.
Are Auditors Biased? The Effect of Anchoring and Adjustment Heuristics on Auditors Judgment Krida, Ashari; Pontjoharyo, Wiyono
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.v7i1.34978

Abstract

Objective The objective of this paper is to illustrate one of the crucial factors that affect auditors in making their judgment which can lead to systematic error. This paper provides background on how heuristics and biases can affect the judgment of auditors to increase the awareness of the anchoring and adjustment heuristic on audit judgment.Methodology This research is a 2 x 2 experimental study which analyzes the employment of anchoring and adjusting bias of auditor in the process of making their audit judgment. This research employed three (3) experimental questions on 100 auditors in Surabaya, Indonesia, with experiences ranging from 0-8 years.Results The result indicates that is evident that anchoring and adjustment heuristic exist and affect auditors judgment. The findings also indicates that experience influence auditors judgment whereas gender does not have such effect on auditors judgment. However, experience and gender can moderate the effect of anchoring and adjustment heuristic on auditors judgment.Research limitations/implications The experimental questions used were simplified abstractions compared to the complex analytical reviews auditors typically encounter. Additionally, the sample size, consisting of 100 auditors, may limit the generalizability of the findings. The study exclusively focused on differences in auditor judgment influenced by anchoring and adjusting, without exploring potential contributions from other heuristic factors. Lastly, gender was categorized broadly as male and female, without further differentiation based on specific gender characteristics.Novelty/Originality Its originality lies in adding moderation variable of gender and experience. While prior research has explored the impact of behavior on audit judgment to enhance decision-making in auditing, none have investigated anchoring and adjustment heuristics while considering the moderating factors of gender and experience.
The Effect of Village Fund on Inequality and Inclusive Growth in Indonesia: A District Level Case Study Putra, Wahyu Pratama; Prasetyia, Ferry
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.v7i1.35481

Abstract

Objective This study tries to find the relationship between Village Fund expenditures and the inequality and growth inclusiveness using data from 434 districts for the time span of seven years from 2015 to 2021.Design/Methodology This study uses quantitative research. The research data comprised the data of Village Fund, Gini Ratio, and Inclusive Growth Index from the Ministry of Finance, Central Bureau of Statistics, and the Ministry of National Development Planning. To investigate the relationship between variables, a dynamic panel data with Generalized Method of Moment (GMM) approach is applied.Results This study revealed the relationship between Village Fund and Inequality and Inclusive Growth. We found that there is no strong relationship between the Village Fund, the first lag of the Village Fund, the second lag of Village Fund and Inequality among specifications. Similar relationships are also shown by the Village Fund, the first lag of Village Fund, the second lag of the Village Fund, and the Inclusive Growth among specifications. In other words, the implementation of Village Fund could not eradicate the inequality problem and could not support inclusion of economic growth in the village level.Research Limitations/Implications The result of this study potentially has a major implication in terms of program delivery effectiveness and the factors that influence the program effectiveness. Furthermore, in this particular research, the major problems with village fund allocation are the equity issue of the allocation scheme and the clarity of the village service responsibilities.Novelty/Originality This study uses a different approach to the panel data, which is a dynamic panel data with GMM approach. This study also uses a more specific scope of the data which is a district (kabupaten/kota) level in Indonesia.

Page 30 of 30 | Total Record : 299

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