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Journal of Accounting Research, Organization and Economics (JAROE)

JAROE
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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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Do Financing and Investment Determine the Capital Market Reaction? Evidence from Listed Mining Companies in Indonesia Bambang Surahman; Elisa Khairani; Erna Erna; Erita Erita
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – The level of trust in the stocks market is one of the important factors to improve the company’s image in facing the increasingly challenging global market. The stock market’s trust can be analyzed by the business capital owned by its company. This research aims to analyze the influence of financing and investment on the dependent variables of capital reaction taking the samples of mining companies listed on the Indonesia Stock Exchange (IDX). This study also analyzes the responses in the ability of mining companies in the capital market. Design/methodology – The associative approach has been used in this research and a descriptive research model has been utilized. This research is intended to examine the free effect of financing and investment on the dependent variable of the market reaction. The sample used in this study is saturated sampling. Samples of 32 companies out of 44 mining companies listed on the IDX were drawn for analysis purposes. Results – This study found that DER financing and PER investment (price-earnings ratio) have no significant impact on capital market reaction TVA (trading volume activity) in listed mining companies in Indonesia. It can be concluded that increasing quality of mining companies in Indonesia are mostly not influenced by the power of DER and investment PER.

Ownership Concentration and Firm Performance in Indonesia Juanda Juanda
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – The study aim to investigate the effect of ownership concentration on the financial performance of firms listed in the Indonesian Stock Exchange from 2008 to 2012. Design/methodology – Data for the study were collected from the Indonesia Stock Exchange on or prior to 2 January 2008 and remain listed until 31 December 2012. The population is 140 industrial and manufacturing companies listed on the Indonesia Stock Exchange. But, there are only 43 companies meet the sampling criteria. To investigate the influence of ownership concentration on firm performance in Indonesia, multiple linear regression method was performed. Results – The results of this study is the ownership concentration positively and significantly influences firm performance in Indonesia and it acts as a substitute for shareholder protection. Research limitations/implications – The samples are only collected from manufacturing industry and does not take into account the shareholder identity. It is quite possible that shareholder identity influences the relationship between ownership concentration and firm performance. Therefore, future researchers are advised to take into account the shareholder identity so that it becomes clear whether shareholder identity indeed has an effect on such relationship.

The Effect of Village Officers’ Role, Village Officers’ Performance, and Monitoring System on the Accountability of Village Fund Management Hisanah Humaira; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

This study aims (1) to examine the effect of village officers’ role on the accountability of village fund management, (2) to examine the effect of village officers’ performance on the accountability of village fund management, (3) to examine the effect of monitoring system on the accountability of village fund management, and (4) to examine the influence of village officers’ role, village officers’ performance, and monitoring system on the accountability of village fund management simultaneously. The population in this study consist of villages in Banda Aceh City, with total of 47 villages. The respondents are the village head, village secretary, and village finance officer who take parts in managing village funds, thus the total respondents are 141 respondents. Data are collected using questionnaires that was distributed directly to respondents from March to June 2021. The analytical method used is multiple linear regression with the SPSS v.25. The results show that the village officers’ rp;e, vilalge officers’ performance, and the monitoring system have a significant effect on the accountability of village fund management.

Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Karsam Karsam; Stefanus Ariyanto; Dian Permana Putro
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Objective – The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units. Design/methodology – The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results. Results – This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner. Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.

The Board Composition as an Explanatory Factor of the Capital Structure of Mexican Listed Companies Martha Luisa Puente Esparza; Guadalupe del Carmen Briano-Turrent; Luis Ángel García-Estrada
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – The objective of this study is to analyze the influence of the composition of the BD on the leverage level in companies listed on the Mexican Stock Exchange (MSE) in the materials and industrial sectors during the 2009-2013 period. Particularly, we study four dimensions of the board: size, independence, female presence and the COB-CEO duality.Design/methodology – This study focused on the materials and industrial comprising about 50% of all listed companies on the Mexican Stock Exchange. The sample consists of 48 companies and 207 year-observations corresponding to the 2009-2013 period. Using a multiple regression analysis. This study is a pioneer in analyzing these variables in Mexico, since previous literature has focused on developed and Anglo-Saxon countries.Results – The results show that size and independence of the board affect the leverage level. In addition, certain business characteristics such as the industrial sector, the company’s age, profitability and size influence the leverage level in Mexican listed companies. The results provide practical evidence for those responsible for issuing policies and principles of corporate governance as well as for the companies under analysis.Research limitations – There are several limitations in this study. In the first place, only two sectors of the companies listed in Mexico during the 2009-2013 period were analyzed. On the other hand, linear regression analysis was used, which does not solve the problems of causality between variables, however we did not count with enough observations. However, despite the limitations mentioned, the results are interesting in the case of Mexico. In addition, this study can be extended in the future for other sectors and extend the period of analysis, as well as include other Latin American countries to carry out comparative studies.Keywords Board of Directors, Leverage, Corporate Governance, Mexico

Awareness and Perception of Customers on Islamic Banking Products and Services: A Meta-Synthesis Binta Tijjani Jibril; Kabiru Tahir Hamid; Aliyu Dahiru Muhammad; Warshu Tijjani Rabi’u
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective – Islamic banking has emerged as a robust and sound banking system across the globe. Despite its increasing popularity, there is a dearth of awareness in both Muslim and Non-Muslim countries which slows the pace of development of the system. This paper, there-fore, reviews critically some empirical studies on awareness and perception of Islamic bank-ing products and services.Design/methodology – The research involves review and synthesis of prior studies on customers’ awareness and perception of Islamic baking.Results – The result of the review reveals that good awareness and perception of the public on Islamic banking products and services are critical to the development of Islamic banking and finance. The study concludes that significant progress has been made in Muslim and Non-Muslim countries with the potentials to dominate conventional banking shortly in some jurisdictions.Limitation/Suggestion – Thus, the study recommends that operators and regulators of Islamic banks need to pay due attention to public awareness and perception with a view to enhancing patronage of the Islamic banking products and services and enabling the sector to effectively compete with its already well-established conventional counterpart.

Cash Holding in Manufacturing Companies: A Study of Indonesia Ardani Musa; Muhammad Arfan; Nuraini A
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of company size, net working capital, and financial leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Design/methodology – This study is a hypothesis testing research using secondary data in the form of the financial statements of the sampled companies. Its population includes manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2016. 87 companies were taken as samples according to predetermined criteria and 435 observations were made. To test the hypotheses, panel data regression analysis was used, where the fixed effect model (least square dummy variable-LSDV) was selected as the estimation model. Results – The results show that (1) company size has no effect on cash holding in manufacturing companies for the 2012-2016 period, and (2) net working capital and financial leverage have a negative effect on cash holding in manufacturing companies in the 2012-2016 period. The results support the existing hypothesis and theories such as trade off theory, agency theory, and pecking order theory. In addition, the results of this study can be used as a reference for investors and creditors whose net working capital and financial leverage are important factors in assessing the cash holdings of manufacturing companies in Indonesia, so that they can be used as basic guidelines in making investment decisions and financing company activities. Furthermore, the results of this study are also useful for managers of manufacturing companies in Indonesia in determining the optimal level of cash holding in which it is necessary to consider two influencing factors: net working capital and financial leverage.

Lease Finance in Nigeria: Current Status, Challenges and Future Prospects Umar Farouk Abdulkarim; L. Mohammed; A. Musa-Mubi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – The Leasing industry in Nigeria is witnessing increased demand for assets under a given prevalence of rising domestic costs of purchase, shortage of foreign exchange for imports as well as persistent depreciation of the Naira. The objective of this paper is to analyze the current state of lease financing in Nigeria, the prospects and challenges with a view to assess the capacity of the industry to continue to provide this form of finance. Design/methodology –The paper adopts an exploratory research design with references to publications, websites and research articles relevant to the subject matter. A number of relevant publications on leasing in Nigeria were duly explored. Results – Our findings show that, the volume of lease finance has consistently grown over the last 14 years (2005-2018). Finance leases volume totaled 1.68 trillion naira in 2018 alone. Banks as market participants in the Nigerian lease industry finance other non-bank lessors while the non-bank lessors account for about 80% of lease transactions mostly to Micro, Small and Medium Scale Enterprises (MSMEs). Funding remains a major challenge restricting provision of leases to general supporting equipment and constraining leases of specialized assets (big-ticket leases). Prospects for lease finance obtain in terms of rising popularity of operating leases with lessors and lessees, attributable to the inherent mitigation against default risk. There is also potential for a growing customer base beyond MSMEs, with the influx of patronage by listed corporate firms especially those in the healthcare and education sectors. We identified financing partnerships, development of sound corporate governance practices, hastened inauguration of the Equipment Leasing Registration Authority and increased sensitization of potential leasehold product consumers on the benefits of lease finance, as critical success factors for the lease industry in Nigeria.

Knowledge Management Practices of Universities in Bangladesh: Lecturers’ Perception Kaniz Marium Akter; Subrata Banik
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

AbstractObjective – Aim of this study is to focus on the knowledge management practices of universities in Bangladesh. The study attempts to identify the level of four knowledge management dimensions that includes knowledge discovery, knowledge accumulation, knowledge sharing, and knowledge application. Design/methodology – A questionnaire survey was conducted to collect the primary data from 108 university lecturers in Bangladesh. The knowledge management practices of the universities in Bangladesh were recognized by utilizing a close-ended questionnaires that is adapted from the Becerra-Fernandez and Sabherwal’s Knowledge Management Process (2010). Results – Results indicated that three knowledge management dimensions are moderately practiced by the Bangladeshi universities. However, knowledge accumulation was the dominant dimension in comparison with others, where knowledge sharing was the least dominant dimension of knowledge management. Research limitations/implications – The study will facilitate the authorities of higher educational institutions to develop plans and strategies for practicing the knowledge management in the highest level. It is essential for creating a sound knowledge-based culture in the universities. Further research is recommended increasing the sample size and finding the impact of knowledge management on the organizational performance using SEM Model.

Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia Erika Diana
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Design/methodology – This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method. Results – The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.

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Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ratna Mulyany

Contact Email jaroe@usk.ac.id

Phone +628116853545

Journal Mail Official jaroe@usk.ac.id

Editorial Address Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA