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[The Role of Digital Leadership Mediated by Digital Skill in Improving Organizational Performance ]]>
<![CDATA[Evans E.W. Tulungen]]>;
<![CDATA[Bernhard Tewal]]>;
<![CDATA[Merinda Pandowo]]>
<![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.v5i2.26182
<![CDATA[Objective - The main objective is to examine the role of digital leadership mediated by digital skill in improving organizational performance in line with digital transformation efforts within the General Election Commission of North Sulawesi.Design/methodology - The sample used in this study amounted to 78 people who are elements of the commissioner and secretariat of the General Election Commission of North Sulawesi Province. Testing the relationship between variables and hypotheses was carried out using the Structural Equation Modeling (SEM) technique.Results - Based on the results of hypothesis testing, it can be concluded that Digital Leadership has a significant effect on Organization Performance and Digital Skills. Meanwhile, Digital Skill has a positive effect on Organizational Performance but does not have a significant effect. The indirect relationship between Digital Leadership and Organizational Performance through Digital Skills does not have a significant effect.Research limitations/implications - This study concludes that the role of digital leadership has a major influence on improving organizational performance in the era of digital transformation. The era of technology 4.0 requires leaders to develop their digital skills in utilizing technology to face the development of information technology in organizations.Novelty/Originality - The originality of this research lies in the object of research where previous studies have only analyzed the digital transformation process in the private sector but the public sector namely the government has not been carried out.]]>
<![CDATA[Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia ]]>
<![CDATA[Maya Maulida]]>;
<![CDATA[Darwanis Darwanis]]>;
<![CDATA[Yossi Diantimala]]>
<![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.v4i2.17935
<![CDATA[Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province. ]]>
<![CDATA[Industrialization During the Implementation of ASEAN Economic Community (AEC) Blueprint 2015 ]]>
<![CDATA[Muhammad Iqbal Mutaqin]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i1.15583
<![CDATA[Objective – This paper examines whether the implemented ASEAN Economic Community AEC 2015 measures have a significant effect on ASEAN industrialization. Design/methodology – The examination was performed by comparing the growth of manufacturing indicators before and after the period of the AEC Blueprint implementation. panel data was used to examine the trend of manufacturing development in ten ASEAN countries: Brunei Darussalam, Cambodia, Indonesia, Lao, Malaysia, Myanmar, Philippines, Singapore, Thailand, and Vietnam. The panel data analysis examined seventeen years data on ten ASEAN countries that reported manufacturing indicators (mnfemp, mnva, rmva), GDP per capita, and population. The AEC Blueprint is implemented in a specific timeline since the year 2008 by ASEAN countries. Results – This study found that there are no significant differences in the growth of manufacturing employment and the growth of nominal manufacturing value-added before and after a period of AEC blueprint implementation. Also, the growth of the real manufacturing value-added in the period of AEC blueprint implementation is less than prior AEC era. The findings of this study support studies that criticize the AEC implementation.]]>
<![CDATA[The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange ]]>
<![CDATA[Maisarah Jumaidi]]>;
<![CDATA[Yossi Diantimala]]>;
<![CDATA[Syukriy Abdullah]]>
<![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.v1i2.11706
<![CDATA[AbstractObjective – This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test. Results – The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX. Research limitations/implications – This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.]]>
<![CDATA[Firm Attributes and Tax Avoidance of Nigerian Oil and Gas Firms: Moderating Role of Managerial Ownership ]]>
<![CDATA[Udisifan Michael Tanko]]>;
<![CDATA[Suleiman Lawan Waziri]]>;
<![CDATA[Aminu Yusuf]]>
<![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.v5i1.22813
<![CDATA[The study examined the moderating effect of managerial ownership on the relationship between firm attributes and tax avoidance in Nigerian listed oil and gas firm for the period of 2011-2020. Secondary data were extracted from the financial reports and accounts of the companies. The study employed Generalized Least Square (GSL) estimator of the regression model. Study revealed that leverage has positive significant effect on tax avoidance. The study reported that board financial expertise has positive and significant impact on tax avoidance. The study documented that managerial ownership has significant positive impact on tax avoidance. Similarly, managerial ownership positively and significantly moderates the relationship between firm size and tax avoidance. The study recommends that, the board of directors in the oil and gas firms in Nigeria should ensure that shareholding of the insider managers is increase in such a way that the proportion of their shareholding should be minimal which should not be less than 20% of the total shareholding in the company as it was found being among the factors that increase tax avoidance. Doing this will encourage managers to put more effort to work toward improving firm performance. The study also recommends that as leverage improve tax avoidance, firms should obtain more debt than equity to advantage of interest on loan which is tax deductible. Since board financial expertise increase tax avoidance, firm should encourage for inclusion of financial expertise as member of board of director in order to take decision on tax issues which will benefit the company.]]>
<![CDATA[Experience Quality, Satisfaction, and Behavioral Intention among the Visitors of Taman Tamadun Islam (TTI), Terengganu ]]>
<![CDATA[Nor Hidayah Azhar]]>;
<![CDATA[Nor Asmalina Mohd Anuar]]>
<![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.v2i3.15342
<![CDATA[Objective – Islamic Heritage Park is one of the major exertions of tourism development and experiences as a central concept in tourism research. This study investigates the experience quality associated with Taman Tamadun Islam (TTI) in Terengganu, Malaysia which offers a combination of tourism activities. The purpose of this paper is to examine the relationship of experience quality, satisfaction, and behavioral intention among the visitors of TTI.Design/methodology – A descriptive research was designed for this study to obtain appropriate data using the quantitative approach towards the visitors of TTI. A total of 368 usable questionnaires were analyzed using SPSS to examine the relationship between the variables.Results – Based on the five dimensions of experience quality (architectural, information and education, facilities, quality of services, and activities), four of them except for the facilities were found to have positive effects on visitor satisfaction and behavioral intention. The results also revealed that satisfaction mediates the relationship between experience quality and behavioral intention in the heritage tourism with P value 0.005.Originality/Value – This study discussed the theoretical and management implications of the findings. The suggested strategies in this study would diversify and boost the Terengganu tourism industry by targeting different groups of tourists. The findings of this study have also provided some practical information on the relationship of these variables and recommendations for the improvement of TTI to meet the needs of their visitors in the future.]]>
<![CDATA[Islamic Finance and the Convergence towards International Financial Reporting Standards (IFRS): The State of Research Development ]]>
<![CDATA[Ratna Mulyany]]>;
<![CDATA[Noraini Mohd. Ariffin]]>
<![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.v1i1.10752
<![CDATA[Objective – Extensive research has been undertaken in the area of accounting harmonization ever since the idea of harmonizing accounting standards and practices was probably initiated as early as 1930s. The transformation of International Accounting Standard Committee (IASC) into International Accounting Standard Board (IASB) in 2001, which refines the harmonization agenda into convergence initiative, has escalated the academic research devoted in this field. Nevertheless within the broad research theme of International accounting harmonization and convergence (IAHC), quite limited studies have looked at the issues of IAHC and linking it to the development of Islamic banking and finance. Not until recently where quite significant acknowledgement has been given on this issue especially by the industry community, the earlier development of research in IAHC has not sufficiently covered the interaction between IAHC and the Islamic financial industry. Departing from this context, this paper aims to review the development of research that particularly looked into the issues of IAHC in relation to the Islamic financial industry.Design/methodology – This study was conducted based on rigorous literature review about the topic to identify gaps or inconsistencies in a body of knowledge.Results – Research in IAHC has progressed over the time evidenced with the various topics that have been studied within this theme. Of the broad research theme within IAHC is its interaction with the growing Islamic financial industry. While the reviewed studies in this paper have provided preliminary path in identifying the challenges of IAHC in relation to the financial reporting of Islamic banks (IBs), however there is lacking studies that theoretically and practically examines areas of incompatibility which may prove to be obstacles to the IAHC process and other important elements such as to understand what could be the possible approach to be pursued by IBs within the overall objective of IAHC or IFRS convergence specifically. Most studies within this theme are notably descriptive in nature and few has utilized the empirical method in their analysis.Research limitations/implications – This study is limited in its method of merely reviewing the literature. The use of other various methods may provide more meaningful findings. The result of this study nevertheless implies that further comprehensive research involving standard setters and regulators is viewed as an important future step in resolving the reporting issues for Islamic financial institutions. Given the unresolved dimensions between the adoption of IFRS and the application of Islamic financial activities, the issues examined in this study will continue to be highly relevant, as the Islamic financial industry expands further.Novelty/Originality – A review of researches in IAHC with particular reference to the unique accounting requirements of Islamic financial entities is still limited thus this study perhaps has sketched a map of overall studies that have been performed and shed the light for future areas to be researched within this themeKeywords Islamic Finance, IFRS Convergence, Accounting Harmonization]]>
<![CDATA[Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era ]]>
<![CDATA[Nina Febriana Dosinta]]>;
<![CDATA[Juanda Astarani]]>
<![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.v4i3.22906
<![CDATA[AbstractObjective – This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology – This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results – The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies’ effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications – Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.]]>
<![CDATA[Board Features and Timely Disclosure of Audited Accounts of Listed Deposit Money Banks in Nigeria ]]>
<![CDATA[Luka Mailafia]]>;
<![CDATA[Jibril Adamu]]>
<![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.v4i1.17865
<![CDATA[Objective–This study examines the moderating effect of company age on the relationship between board features on timely disclosure of audited financial statements. Specifically it tests the effects of board size, proportionate audit committee size, board independence on timely disclosure of the banks under study; and assess the influence of age as a moderator of board size, proportionate audit committee size, and board independence respectively as they affect timely disclosure of the listed deposit money banks in Nigeria. Design/methodology–The sample of 10 banks out of 15 listed deposit money banks in Nigeria were used. Secondary data was gathered from the sampled banks’ annual accounts and reports. Correlational research design was used to examine the relationship between the studied variables. Descriptive statistics, correlation, and hierarchical multiple regression analyses were eventually carried. Results –This study finds that board size and proportionate audit committee size are negatively related to timely disclosure of listed deposit money banks in Nigeria with the later exerting significant effect on the dependent variable. Furthermore, company age moderates both corporate governance and timely disclosure. Therefore, this study recommends that companies should strategize ways to improve corporate governance practice in order to inspire confidence on investors by timely disclosure of the financial report. Contribution – The study has been able to provide evidence on age as a moderator to some corporate governance determinants of timeliness disclosure peculiar to Nigerian Deposit Money Banks. It has also addressed the measurement issue regarding audit committee size, introduced a new term known as ‘proportionate audit committee size’ as a variable.]]>
<![CDATA[Corporate Social Responsibility and Earnings Management: Measurement Approach Review ]]>
<![CDATA[Aliyu Suleiman Kantudu]]>;
<![CDATA[Ibrahim Aliyu Gololo]]>
<![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.v3i2.17706
<![CDATA[Objective – This study examines conceptually corporate social responsibility and earnings management measurement approach review. It reviews existing measurement approaches used in the empirical studies. Problems that led to lack of standardize measurement approach for both CSR and EM were identified and the solutions to the problems were highlighted. Design/methodology – Explanatory research design was employed in the study to review measurements approach for the earnings management and corporate social responsibility used by previous empirical studies. Results – The review of measurement approach reveals that up to today there is no standardized way to measure CSR and EM as studies normally select the method that suit their purpose. Some of the points of contention among scholars were lack of consensus on the best and standardized way to measure CSR, subjectivity and bias issue with regards to measurement, myriads of models for EM measurement and the voluntary nature of CSR activities and disclosure way. However, in order to address the contentious issues, this study, therefore recommends that relevant agencies should set up standardize way to measure CSR of different companies, on their part government and authorities concern should find way to standardized CSR reporting, makes CSR activities and disclosure mandatory for companies and separation of measurement approach for financial related business companies and non-financial related business companies should be done.]]>
