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[Work from Home during Pandemic of Covid-19: Effects on Work Life Balance and Job Satisfaction ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Megawati Megawati]]>;
<![CDATA[Sari Rahmani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i3.21523
<![CDATA[Objective– This study is intended to see the relationship among three variables namely work from home, work life balance, and job satisfaction particularly during COVID-19 pandemic.Design/methodology– The research is a descriptive research method. Using online ques-tionnaire, a total of 150 higher education lecturers in Universitas Syiah Kuala, Aceh, Indonesia participated in the survey. The survey was conducted in December 2020. The data was ana-lyzed using SPSS.Results – This research revealed that there is a significant relationship between work from home and job satisfaction during COVID-19 outbreak in higher education lecturers, with the intervening variable of Work-Life balance also shows a significant impact toward job satisfac-tion.Research limitations/implications – This study has some limitation namely the small amount of data sample and focus only in one sector of sample participants (higher edu-cation lecturers), also this study only exercise three variables, meanwhile it is important to seek both personal and social factors such as person personality, behavior tendency, etc.Novelty/Originality – This study covers the impact of COVID-19 pandemic towards job related issues in the university context with participants mainly the lectures.]]>
<![CDATA[Capital Structure and Firm Financial Performance: Moderating Effect of Board Financial Literacy in Nigerian Listed Non-Financial Companies ]]>
<![CDATA[Udisifan Michael Tanko]]>;
<![CDATA[Akeem Adetunji SIYANBOLA]]>;
<![CDATA[Paul Matudi Bako]]>;
<![CDATA[Olalere Victor DOTUN]]>
<![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.v4i1.18322
<![CDATA[Objective – The study examined the moderating effect of board financial literacy on the relationship between capital structure and firm financial performance of listed non-financial companies in Nigeria. Design/methodology – Capital structure was measured by long term debts to total assets, short term debts to total assets equity to total debt ratio and board financial literacy was measured by ratio of board members that have professional and academic qualification in accounting, finance and economics. Meanwhile financial performance was measured by return on assets. Secondary data was extracted from the sampled firms annual report and accounts and analyzed using Panel Least Square. Results – The study revealed a positive and significant relationship between long term debt and ROA. It also shows that board financial literacy moderate capital structure significantly and increase firm performance. The study recommended that the management of Nigerian listed non-financial firms should optimize the capital structure in order to increase the financial performance. They can do that through ensuring that their capital structure is optimal by using more of current debts and non-current debt than equity. The Board of Directors of Nigerian listed company should be concerned about the level of long term debt, short term debt and include members that are financially literate who will contribute in financing decision of firm in order make optimal capital structure for better financial performance. This is because the findings of this study revealed a positive significant moderating relationship between long term debt, short term debt and financial performance.]]>
<![CDATA[Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information ]]>
<![CDATA[Sylvia Fettry]]>;
<![CDATA[Hamfri Djajadikerta]]>;
<![CDATA[Gery Raphael Lusanjaya]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v1i1.10847
<![CDATA[Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.]]>
<![CDATA[The Meaning of Fairness in Government Financial Statements: A Phenomenology Study ]]>
<![CDATA[Ridwan Ridwan]]>;
<![CDATA[Rahayu Indriasari]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Novita Muliyani Djalil]]>;
<![CDATA[Jurana Jurana]]>;
<![CDATA[Ni Made Suwitri Parwati]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i2.21025
<![CDATA[Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.]]>
<![CDATA[Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria ]]>
<![CDATA[Emmanuel John Kaka]]>
<![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.v3i3.18108
<![CDATA[Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate. Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.]]>
<![CDATA[The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Aga Arye Perdana]]>
<![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.v2i2.14633
<![CDATA[Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.]]>
<![CDATA[How Does Research in Sticky Cost Develop? A Review of Major Themes ]]>
<![CDATA[Riha Dedi Priantana]]>;
<![CDATA[Sayuthi Sayuthi]]>
<![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.v3i2.17003
<![CDATA[Objective – This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology – Literature review was conducted to describe sticky cost research. The sticky costs’ existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results – Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.]]>
<![CDATA[Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia ]]>
<![CDATA[Ahmad Syihan Ali]]>;
<![CDATA[Heru Fahlevi]]>;
<![CDATA[Mulia Saputra]]>
<![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.v2i1.12866
<![CDATA[AbstractObjective – This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, Indonesia Design/methodology – This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction. Results – The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City. Research limitations/implications – This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.]]>
<![CDATA[The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh ]]>
<![CDATA[Cut Eka Rosnika Putri]]>;
<![CDATA[Mirna Indriani]]>;
<![CDATA[Indayani Indayani]]>
<![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.v5i2.22186
<![CDATA[Objective – The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology – The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results – The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.]]>
<![CDATA[Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State ]]>
<![CDATA[Paul Matudi Bako]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i2.18385
<![CDATA[Objective – The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State. Particularly this study is aimed to ascertain the influence of corruption on individual tax avoidance and evasion in Nigeria, whether lack of transparency and accountability in public institutions influences individual tax avoidance and evasion in Nigeria, to examine the influence of tax system injustice on individual tax avoidance and evasion in Nigeria, and to evaluate the impact of tax system complexity on individual tax avoidance and evasion in Nigeria. Design/methodology – This study adopts a survey research design with a sample size of 308 questionnaires administered and 230 questionnaires were collected which represents 75% response rate. Descriptive statistics like mean, standard deviation and percentages, inferential statistics like multiple regressions were used. Results – It was found that corruption, lack of transparency and accountability, tax system injustice and tax system complexity all have a substantial impact on tax avoidance and evasion in Nigeria. Urgent step should be taken by public office holders in particular and government representatives in general to live above board when it comes to transparency and accountability. In addition, there should be zero tolerance for corruption within and outside the tax system; anyone found guilty of corruption should be made to face the wrath of the law. Conclusively, Nigeria government should make deliberate efforts to ensure the nation’s financial statement is published depicting our revenue as well as expenditure incurred regularly (monthly basis, quarterly or annually). Limitation/Suggestion – This study concentrated on only four factors identified to have an influence on tax avoidance and evasion in Nigeria. It is also constrained to Wukari, Taraba State which is just one amongst the sixteen local governments in the State and as such may not be applicable to other local governments within and outside the State.]]>
